Republic of the Philippines

COMMISSION ON AUDIT
Audit Group LGS-C, Bukidnon
PSAO, Provincial Capitol, Malaybalay City

OFFICE OF THE SUPERVISING AUDITOR

April 21, 2018

Honorable Vergito O. Factura

Municipal Mayor
Municipality of Talakag
Province of Bukidnon

Dear Mayor Factura:

We are pleased to transmit the Annual Audit Report (AAR) on the accounts and
operations of the Municipality of Talakag, Bukidnon for the calendar year ended December
31, 2017, pursuant to Section 2, Article IX-D of the 1987 Philippine Constitution, and
Section 43 (2) of Presidential Decree No. 1445 otherwise known as the “Government
Auditing Code of the Philippines”, and in line with the Commission’s effort towards
informing management on how fiscal responsibility has been discharged.

The audit was conducted in accordance with the Philippine Public Sector Standards
on Auditing, and we believe that it provided reasonable bases for the results of the audit.

We rendered a qualified opinion on the fairness of presentation of the financial

statements owing to material scope limitation resulting from doubtful validity and
reliability of some accounts in the financial statements, as discussed in the Independent
Auditor’s Report in Part I hereof.

The significant observation that need immediate action:

- The validity of year-end balance of Receivable account under Current Asset

Account amounting to P17,678,216.40 was doubtful because of continues
presence of prior years’ unsettled/unliquidated accounts that have been
outstanding in the books of accounts for considerable long period of time,
contrary to generally accepted accounting principles and standards

- The non-submission of Agency’sreport on the Physical Count of Property,

Plant &Equipment (RPCPPE). Consequently, the existence, accuracy and
validity of year end balance of PPE account amounting P171,785,325.20
cannot be validated, which is not in keeping with Sec. 114, Paragraph 4 of
NGAS.
 The other audit observations, together with the recommended courses of action
which were discussed by the Audit Team with concerned Management officials and staff
during the exit conference conducted on March 1, 2018, are discussed in detail in Part II of
this report.

We request that the recommended remedial measures contained in the attached

report be implemented and we will appreciate being informed of the action(s) taken
thereon by submitting the duly accomplished Agency Action Plan and Status of
Implementation (AAPSI) Form within sixty (60) days from receipt hereof.

We acknowledge the support and cooperation that you and your staff extended to
the Audit Team, thus facilitating the submission of the report.

Very truly yours,

OLIVIA C. FLORES
State Auditor IV
Acting Supervising Auditor

Copy furnished:

1. The Sangguniang Bayan Secretary

Municipality of Talakag, Bukidnon

2. The Regional Director

Department of Interior and Local Government
Regional Office No. 10, Cagayan de Oro City

3. The Regional Director

Bureau of Local Government and Finance
Regional Office No. 10, Cagayan de Oro City

4. The Regional Director

Commission on Audit
Regional Office No. 10, Cagayan de Oro City

5. National Library(soft copy)

6. University of the Philippines Center(soft copy)

7. COA, Commission Central Library(soft copy)

 Republic of the Philippines
MUNICIPALITY OF TALAKAG
Talakag, Bukidnon

AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION

Audit Observations and Recommendations for Calendar year 2017
As of _________________________, 2018

Agency Action Plan

Reasons for
Target
Partial/Delay Action Taken/
Audit Audit Implementation Status of
Non- Action to be
Observation Recommendation Date Implementation
Implementation, Taken
Action Person/ Department From To
if applicable
Responsible

Agency sign – off

_______________________________ Date: __________________

Name and Position of Agency Officer

Note: Status of Implementation may either be (a) Fully Implemented, (b) On going, (c) Not Implemented, (d) Partially Implemented, or (e) Delayed
 Republic of the Philippines
COMMISSION ON AUDIT
Audit Group C- Bukidnon
Team 4
(Municipalities of Baungon, MalitbogandTalakag)

OFFICE OF THE AUDIT TEAM LEADER

March 1, 2018

MS. OLIVIA C. FLORES

Acting Supervising Auditor
Audit Group C- Province of Bukidnon
Provincial Capitol, Malaybalay City

Madam:

We are submitting, in compliance with Article IX-D of the Philippine Constitution

and pertinent Sections of Presidential Decree No. 1445, the Annual Audit Report (AAR)
of the Municipality of Talakag, Province of Bukidnon for the year ended December 31,
2017.

The audit was conducted to ascertain the propriety of financial transactions and the
accuracy of financial records and reports, as well as, the fairness in the presentation of
accounts in the financial statements.

Our attached report consists of four parts, Part I contains the Audited Financial
Statements, Part II details of the Significant Comments and Observations, which were
discussed with the Municipal Officials during the exit conference on March 1, 2018. Part
III provides for the status of Prior Years’ Audit Recommendations, and Part IV shows the
Annexes.

We rendered a qualified opinion on the presentation of the financial statements as

of December 31, 2017, for reasons stated in the Independent Auditor’s Report.

Our audit was conducted in accordance with the Philippine Public Sector Standards
on Auditing and we believe that it provides reasonable basis for the results of the audit.

We acknowledge the cooperation and support extended to us by the officials and

employees of the Municipal Government of Talakag.

Very truly yours,

LEX REY P. LAUREA

State Auditor IV
Audit Team Leader
 Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City

ANNUAL AUDIT REPORT

ON THE

MUNICIPALITY OF TALAKAG
Province of Bukidnon

For the Year Ended December 31, 2017

 EXECUTIVE SUMMARY
Introduction

The Municipality of Talakag, has been existing since 1917 pursuant to Section 42
of Administrative Code of Department of Mindanao and Sulu. It is a 1st class municipality
composed of twenty-nine (29) Barangays.

The Local Government of Talakag envisions to be “An agri-industrial center in

Northern Mindanao with God-loving citizenry aware of its cultural roots, living in a
peaceful and healthy environment, empowered by competent and responsible leaders with
stakeholders as active partners in development.”

The LGU’s mission statement is “The primary concern of the Municipality is to

promote the general welfare of the people by ensuring public safety and security, deliver
basic services, increase agri-industrial productivity and investments, promote a
sustainable ecologically balanced environment and capacitate local leaders for an
effective and efficient governance supported by empowered Citizenry.”

The Local Government has a total manpower complement of 723, composed of

135regular employees,12 elective officials,and 568job order and 8 co- terminus
employees. They are committed to deliver the basic services and implement the priority
programs and activities of the municipality.

Financial Highlights

In CY 2017, the Municipality of Talakag has appropriated the total amount of

P267,335,290.00 in the General Fund, P3,908,890.00 in the Economic Enterprise and
P2,287,403.00 in the Special Education Fund, or a total of P273,531,583.00, with
breakdown shown in the table below:

Economic
General Fund SEF TOTAL
Enterprise
PS 85,775,624.00 1,652,190.00 - 87,427,814.00
MOOE 97,992,723.00 2,121,700.00 2,018,576.00 102,132,999.00
CO 19,155,830.00 135,000.00 268,827.00 19,559,657.00
20% LDF 49,456,933.00 - - 49,456,933.00
5% MDRRMF 12,414,233.00 - - 12,414,233.00
Others 2,539,947.00 - - 2,539,947.00
Total 267,335,290.00 3,908,890.00 2,287,403.00 273,531,583.00
Results of Operations:

2017 2016 Increase (Decrease)

Income and Subsidies 239,949,422.17 222,459,959.80 17,489,462.37
Expenses 183,994,758.98 156,716,582.37 27,278,176.61
Net Income 55,954,663.19 65,743,377.43 (9,788,714.24)

For CY 2017, revenue derived from all sources totaled P239,949,422.17 including
shares from IRA, grants and donations. Of the said amount, 94% represents the receipt of
the Internal Revenue Allotment (IRA) which amounted to P235,284,666.00. Total income
was 12.7% more than last year income amounting to P208,627,960.00.

Financial Condition:

The Municipality of Talakag’s financial condition for calendar year 2017 compared with
that of the preceding yearare summarized as follows:

2017 2016 Increase (Decrease)

Assets 498,817,451.34 436,729,557.06 62,087,894.28
Liabilities 166,397,172.01 158,541,422.63 7,855,749.38
Government Equity 332,420,279.33 278,188,134.43 54,232,144.90

Scope of Audit

The audit covered the operations of the Municipality of Talakag, Bukidnon for
calendar year 2017.The audit was conducted to ascertain the propriety of financial
transactions and compliance of the agency with prescribed laws, rules and regulations and
the programs and objectives achieved efficiently and effectively. It was also made to
ascertain the accuracy of financial records and reports, as well as the fairness of the
presentation of the financial statements.

A value for money audit was also conducted to ensure economy, efficiency and
effectiveness in the carrying out of the program, projects and activities and the
management of its resources.

Auditor’s Opinion on the Financial Statements

The auditor rendered a qualified opinion on the fairness of the presentation of the
financial statements of the Municipality of Talakag for the year ended December 31,
2017, as discussed in the Independent Auditor’s Report presented in Part I of the report
and summarized as follows:

1. The validity of year-end balance of Receivable account under Current Asset

Account amounting to P17,678,216.40 was doubtful because of continues
presence of prior years’ unsettled/unliquidated accounts that have been
 outstanding in the books of accounts for considerable long period of time,
contrary to generally accepted accounting principles and standards

2. The non-submission of Agency’s report on the Physical Count of Property,

Plant & Equipment (RPCPPE). Consequently, the existence, accuracy and
validity of year-end balance of PPE account amounting P171,785,325.20
cannot be validated, which is not in keeping with Sec. 114, Paragraph 4 of
NGAS

Summary of Significant Findings and Recommendations

The following are the summary of significant observations and recommendations in the
audit and/or evaluation of the operations of the Municipality of Talakag, Bukidnon for the
year 2017. Other audit observations are fully discussed in Part II of this report:

1. Cash advances totalling P 8,014,163.99 granted to officers and employees were

not liquidated within the prescribed period which is in violation of COA Circular
No. 97-002 dated February 10, 1997.

We recommended that management should:

 Require the Municipal Accountant to strengthen the monitoring controls on

cash advances to ensure that these are liquidated within prescribed period:
 Demand the accountable officers for the immediate submission of duly
accomplish liquidation reports;
 Cause the withholding or suspension of their salaries for non-
compliance therewith.

 Strictly comply with COA Circular 97-002 in the grant and liquidation of cash
advances

2. The receipt of CY 2017 Local Government Support Fund (LGSF)- Assistance to

Disbursement Municipality (ADM) in the total amount of P13,025,000.00 did
not pass to public perception for lack of public publicity/ information as
required under Section 4.4.4(1) of DILG-DBM Joint Memorandum Circular No.
2017-3 dated May 23, 2017.

We recommended on the compliance with this particular requirement is highly

recommended with the cost thereof be incorporated in the Program of Work
.

3. Internal control procedure on safeguarding of government funds was not

adequately put in place because some collections were continuously not remitted
intact and in full, thus potentially exposing those government funds to higher risk
of loss or wastage through illegal or improper disposition, contrary to sound
management enunciated under Section 4 (8) and other applicable provisions P.D.
1445
 We recommended that the Municipal Treasurer to install adequate measure/s to
check time-to-time the accountability of its designated revenue collectors to
ensure that collections for the period are properly reported and fully remitted.

4. Several Purchase Orders with aggregate amount of P15,373,110.90 were without

date of receipt by the suppliers, thereby contemplating difficulty in the event that
imposition of liquidated damages is imminent due to breach of deliveries,
contrary to the best practice for procurement and sound management.

We recommended that the municipal management to strictly compel the suppliers

to properly acknowledged the issuance of approved Purchase Order by indicating
the date of receipt of such document.

5. BUB infrastructure and water system projects funded by the DA and DILG with
aggregate cost of P46,984,999.00 were not realized as expected in spite of early
receipt of counterpart funds from the funding agencies,thereby deprived the
intended beneficiaries’ communities the opportunity of early service of the
supposed project.

We recommended that the municipal Bids and Awards Committee and the
Municipal Engineer to and to expedite the completion of those BUB funded
projects not only in coping with government expectation, but to provide early
services of the suppose projects to the intended beneficiary communities, as well.

6. At least, nine (9) of the CY 2014 Grassroots Participatory Budgeting Process

(GPBP) funded projects intended to Civic Society Organizations in the
municipality aggregating to P10,786,941.00 were not fully implemented at
earliest possible time in spite of early receipt of project fund from the
Department of Agriculture (funding agency), thus causing not only prejudicial to
objectives of the government for delaying the implementation, but also deprives
the intended beneficiaries the opportunity to avail the services/benefits of
supposed projects at much needed time, contrary to the best expectation of the
government and public welfare.

We recommended that the Municipal management should expedite the completion

of those PGPB projects not only in coping with government expectation, but to
also provide intended beneficiaries with early services of supposed projects.

7. Loan origination cost and financial charges amounting to P536,042.91 for the P
38.47M Term Loan for the procurement of heavy equipment was recognized as
an outright expense, thus understating the Construction and Heavy Equipment
account of that amount, contrary to accounting standards.

We recommended that the Municipal Accountant to book the unexpired portion

of the loan origination cost for the remaining life of the loan.

8. The existence of unliquidated obligations under the accounts payable has been
continuously circulating in the Municipality’s Financial Statements (FS), these
 outstanding payables aged two years and more aggregating to P 696,255.21 and
validity of which could no longer be determined.

We recommended that the Municipal Accounant to carefully review the

validity of the booked accounts payables which are outstanding for more than two
(2) years or more, to ensure that only those valid payables are recorded in the
books of accounts. If found to have no valid claims against the local government
unit, cause the reversion of the same to the unappropriated surplus.
As much as possible apply provision of Section 98 of P.D. 1445 for to the
unappropriated surplus of the general fund of the municipality, any unliquidated
balance of accounts payable which has been outstanding for two years or more
and against which no actual claim, administrative or judicial, has been filed or
which is not covered by perfected contracts on record.

9. Various property of the Municipality aggregating to P 1,582, 517.02 were still

under the accountability of those retired/resigned/terminated/transferred/deceased
former officials and personnel of the municipality because it failed to demand the
return of those properties prior the cessation of their services, thereby not only
exposing municipal management from risk of negligence due to the mentioned
lapses, but also physical existence, condition and recorded PPE account could not
be validated, contrary to Section 2 of P.D. 1445 and COA Circular 92-386.

We recommended that the Municipal Management the following:

a. Conduct retrieval proceeding for those equipments and other properties that
were in the custody of the above-referred to former officials and personnel of
the Municipality;
b. Re-issue those retrieved properties that are found to be significant in the
Agency’s operation to interested/authorized end-users;
c. Cancel those AEs for those equipment and other properties that are actually
not in the possession of those retired/resigned/terminated/transferred/deceased
former official and personnel of the Municipality no longer in service and
accordingly issue new ARE to the actual custodian/current end-user to herein
referred properties
d. Impose the periodic renewal of ARE as required by the regulation; and
e. Endeavor to apply for relief of accountability for those equipment and other
properties that were legitimately omitted or separated from possession and can
no longer be found no on occasion by fault or negligence. Otherwise, institute
appropriate action for those unjustified unaccounted properties previously
issued to officials and personnel no longer in service with the Municipality.
 Summary of Notice of Suspension, Notice of Disallowance, Notice of Charge
Beginning Issuance within the Period Ending Balance
Balance Jan.1 to Dec.31, 2017 Settlement As of Dec.31,
NS/ ND/ NC NSSDC 2017
Notice Of P 750,764.60 P 720,884.60 P 29,880.00
Suspension
Notice of
Disallowance
Notice of
Charge
TOTAL P 750,764.60 P 720,884.60 P 29,880.00

Status of Implementation of Prior Years’ Audit Recommendations

Out of Twenty (20) CY 2015-2016 prior year’s audit recommendations twelve

(12)was fully implemented, seven (7) was partially implemented and one (1) was not
implemented.
 TABLE OF CONTENTS

Page
Part I Subject No.
The Audited Financial Statements
Independent Auditor’s Report 1
Statement of Management’s Responsibility for FS 3
Financial Statements
Consolidated Statement of Financial Position 4
Consolidated Statement of Financial Performance 5
Consolidated Statement of Cash Flows 6
Consolidated Statement of Changes in Net Assets/ Equity 8
Statement of Comparison of Budget and Actual Amounts 9
Notes to Financial Statements 14

Part II Detailed Findings and Recommendations

Financial and Compliance Audit 34
Compliance with Tax Laws and Regulations 58
Status of Audit Suspension, Disallowance and Charges 58

Part III Status of Prior Years’ Audit Recommendations 59

Part IV Annexes
A. Statement of Financial Statements 70
A.1 General Fund
A.2 Special Education Fund
A.3 Trust Fund

B. Statement of Financial Performance 72

B.1 General Fund
B.2 Special Education Fund
B.3 Trust Fund

C. Statement of Condensed Cash Flow 74

C.1 General Fund
C.2 Special Educational Fund
C.3 Trust Fund

D. Statement of Changes in Net Assets/ Equity 77

D.1 General Fund
D.2 Special Educational Fund
D.3 Trust Fund
E. Status of Appropriation, Allotment and Obligations
(SAAOB)
E.1 Current Legislative Appropriations (General
Fund) 78
E.2 Continuing Legislative Appropriations
(General Fund) 110
E.3 Current Legislative Appropriations (Special
Education Fund) 116
E.4 Continuing Legislative Appropriation (Special
Education Fund)
Part I- THE AUDITED FINANCIAL STATEMENTS
 Republic of the Philippines
COMMISSION ON AUDIT
LGS Audit Group C- Bukidnon
Audit Team 4- LGS- Bukidnon
Region X, Cagayan de Oro City

INDEPENDENT AUDITOR’S REPORT

Honorable Vergito O. Factura

Municipal Mayor
Municipality of Talakag
Province of Bukidnon

We have audited the accompanying combined financial statements of the

Municipality of Talakag, Province of Bukidnon, which comprise the Statement of
FinancialPosition as of December 31, 2017, and the Statement of Financial Performance,
Statementof Changes in Net Assets/Equity, Statement of Comparative Budget and Actual
and Statement of Cash Flows for the year then ended and a summary of the significant
accounting policies and other explanatory information.

Management Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these

financial statements in accordance with the Philippine Public Sector Accounting Standards
and for such internal control as management determines is necessary to enable the
preparation of the financial statements that are free from material misstatement, whether
due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on these financial statements based on

our audit. We conducted our audit in accordance with Philippine Public Sector Standards
on Auditing. Those standards require that we comply with ethical requirements and plan
and perform the audit to obtain reasonable assurance about whether the financial statements
are free from material misstatements.

An audit involves performing procedures to obtain audit evidence about the

amounts and disclosures in the financial statements. The procedures selected depend on the
auditor’s judgment, including the assessment of the risks of material misstatement of the
financial statements, whether due to fraud or error. In making those risk assessments, the
auditor considers internal control relevant to the entity’s preparation and fair presentation
of the financial statements in order to design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
entity’s internal control. An audit also includes evaluating the appropriateness of the
accounting policies used and the reasonableness of accounting estimates made by
management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate
to provide a basis for our qualified opinion.

Basis for Qualified Opinion

As discussed in Part II of the report, there were exceptions noted in audit affecting
the fair presentation of the consolidated financial statements that need positive remedial
measures, such as:

1. The validity of year-end balance of Receivable account under Current Asset

Account amounting to P17,678,216.40 was doubtful because of continues
presence of prior years’ unsettled/unliquidated accounts that have been
outstanding in the books of accounts for considerable long period of time,
contrary to generally accepted accounting principles and standards

2. The non-submission of Agency’s report on the Physical Count of

Property, Plant & Equipment (RPCPPE). Consequently, the
existence, accuracy and validity of year end balance of PPE account
amounting P171,785,325.20 cannot be validated, which is not in
keeping with Sec. 114, Paragraph 4 of NGAS.

Qualified Opinion

In our opinion, except for the possible effects of the matter/s described in the Basis
for Qualified Opinion paragraph, the combined financial statements present fairly, in all
material respects, the financial position of the Municipality of Talakag, Province of Bukidnon
as of December 31, 2017 and its financial performance and its cash flows for the year then
ended in accordance with Philippine Public Sector Accounting Standards.

COMMISSION ON AUDIT
By:

LEX REY P. LAUREA, CPA

State Auditor IV
Audit Team Leader

2
3
MUNICIPALITY OF TALAKAG
Province of Bukidnon
Consolidated Statement of Financial Position
As at December 31, 2017
(With Comparative Figures for CY 2016)
Note 2017 2016
ASSETS
Current Assets
Cash and Cash Equivalents 4 258,421,326.84 206,721,441.90
Investments 3,780.00 3,780.00
Receivables 5 59,143,959.20 61,966,648.84
Inventories 6 7,696,426.67 8,463,395.02
Prepayments and Deferred Charges 1,735,933.43 1,068,425.08
Total Current Assets 327,001,426.14 278,223,690.84

Non-Current Assets
Property, Plant and Equipment 7 171,785,325.20 158,475,166.22
Biological Assets 8 30,700.00 30,700.00
Total Non-Current Assets 171,816,025.20 158,505,866.22

Total Assets 498,817,451.34 436,729,557.06

LIABILITIES
Current Liabilities
Financial Liabilities 9.1 27,602,809.96 26,253,595.06
Inter-Agency Payables 9.2 74,099,112.67 61,563,645.36
Intra-Agency Payables 9.3 3,312,018.66 3,312,018.66
Trust Liabilities 9.4 8,914,686.33 4,664,813.46
Deferred Credits/Unearned Income 9.5 17,019,530.10 22,090,057.81
Total Current Liabilities 130,948,157.72 117,884,130.35

Non-Current Liabilities
Financial Liabilities 9.1 10,991,428.60 16,487,142.88
Other Payables 24,457,585.69 24,170,149.40
Total Non-Current Liabilities 35,449,014.29 40,657,292.28

Total Liabilities 166,397,172.01 158,541,422.63

NET ASSETS/EQUITY
Government Equity 332,420,279.33 278,188,134.43

Total Liabilities and Net Assets/Equity 498,817,451.34 436,729,557.06

4
MUNICIPALITY OF TALAKAG
Province of Bukidnon
Consolidated Statement of Financial Performance
For the Year Ended December 31, 2017
(In Philippine Pesos)
(With Comparative Figures for CY 2016)
PER AUDIT
Note 2017 2016
Revenue
Tax Revenue 10 7,883,379.68 8,667,690.46
Share from Internal Revenue Collections 10 235,284,666.00 208,627,960.00
Service and Business Income 11 8,022,505.65 7,010,278.75
Shares, Grants and Donations 12 - 500,299.22
Other Income 13 276,237.82 105,791.80
Total Revenue 251,466,789.15 224,912,020.23

Less: Current Operating Expenses

Personnel Services 14 85,684,867.26 77,697,225.80
Maintenance and Other Operating Expenses 15-19 83,325,290.49 65,190,678.42
Non-cash Expenses 21 13,409,152.41 11,639,368.47
Financial Expenses 20 1,575,448.82 2,189,309.68
Current Operating Expenses 183,994,758.98 156,716,582.37
Surplus (Deficit) from Current Operation 67,472,030.17 68,195,437.86
Add (Deduct):
Transfers, Assistance and Subsidy From 22 9,161,801.52 15,964,724.53
Transfers, Assistance and Subsidy To 23 ( 20,679,168.50) ( 18,416,784.96)
Surplus(Deficit) for the period 55,954,663.19 65,743,377.43

5
MUNICIPALITY OF TALAKAG
Province of Bukidnon
Consolidated Statement of Condensed Cash Flows
For the Year Ended December 31, 2017
(With Comparative Figures for CY 2016)
PER AUDIT
2017 2016
Cash Flows from Operating Activities
Cash Inflows
Collection from Taxpayers 9,083,090.15 27,224,693.11
Share from Internal Revenue Allotment 235,284,666.00 208,627,960.00
Receipts from business/service income 7,252,569.16 -
Interest Income 769,936.49 454,875.09
Other Receipts 101,232,572.74 102,853,920.01
Total Cash Inflows 353,622,834.54 339,161,448.21
Cash Outflows
Payment of expenses 84,448,490.59 102,941,939.04
Payments to suppliers and creditors 44,234,920.85 45,241,670.41
Payments to employees 85,794,697.26 47,901,720.73
Interest Expense - 2,188,309.68
Other Expenses 66,537,826.06 48,712,973.63
Total Cash Outflows 281,015,934.76 246,986,613.49
Net Cash Flows from Operating Activities 72,606,899.78 92,174,834.72
Cash Flows from Investing Activities
Cash Inflows
Proceeds from Sale of Investment Property - -
Proceeds from Sale/Disposal of Property, - -
Plant and
Equipment - -
Proceeds from Sale of Non-Current Investments - -
Collection of Principal on loans to other entities - -
Total Cash Inflows - -
Cash Outflows
Purchase/Construction of Investment Property - -
Purchase/Construction of Property, Plant and 13,757,499.30 11,031,901.06
Equipment
Investment - -
Purchase of Bearer Biological Assets - -
Purchase of Intangible Assets - -
Grant of Loans - -
Total Cash Outflows 13,757,499.30 11,031,901.06
Net Cash Flows from Investing Activities (13,757,499.30) (11,031,901.06)
Cash Flows from Financing Activities
Cash Inflows
Proceeds from Issuance of Bonds - -
Proceeds from Loans - -

6
 Total Cash Inflows - -
Cash Outflows
Payment of Long-Term Liabilities 7,149,515.53 11,965,401.18
Retirement/Redemption of debt securities - -
Payment of loan amortization - -
Total Cash Outflows 7,149,515.53 11,965,401.18
Net Cash Flows from Financing Activities (7,149,515.53) (11,965,401.18)
Total Cash Provided by Operating, Investing and
Financing Activities 51,699,884.94 69,177,532.48
Add: Cash at the Beginning of the year 206,721,441.90 137,543,909.42
Cash Balance at the End of the Year 258,421,326.84 206,721,441.90

7
MUNICIPALITY OF TALAKAG
Province of Bukidnon
Consolidated Statement of Changes in Net Assets/ Equity
For the Year Ended December 31, 2017
(With Comparative Figures for CY 2016)

2017 2016

Balance at January 1, 2017 278,188,134.43 228,295,578.35

Add (Deduct)
Change in Accounting Policy - -
Prior Period Errors (1,722,518.29) (15,850,821.35)
Restated Balance 276,465,616.14 212,444,757.00
Add (Deduct) Changes in net assets/equity during
the year
Adjustment of net revenue recognized directly in - -
net assets/equity
Surplus (Deficit) for the period 55,954,663.19 65,743,377.43
Total recognized revenue and expenses for the 332,420,279.33 278,188,134.43
period
Balance at December 31, 2017 332,420,279.33 278,188,134.43

8
MUNICIPALITY OF TALAKAG,
BUKIDNON
Statement of Comparison of Budget and
Actual Amounts
For the Year Ended December 31, 2017
(absolute amount)

Particulars LGU
Budgeted Difference Difference
Amounts Original and Actual Final Budget
Original Final Final Budget Amounts and Actual

General Fund
Revenue
A. Local Sources
1. Tax Revenue
a. Tax Revenue - Property 1,670,000.00 1,670,000.00 - 925,946.86 744,053.14
b. Tax Revenue - Goods and 4,140,000.00 4,140,000.00 - 4,603,779.09 (463,779.09)
Services
c. Other Local Taxes 2,734,700.00 2,734,700.00 - 1,196,220.16 1,538,479.84
Total Tax Revenue 8,544,700.00 8,544,700.00 - 6,725,946.11 1,818,753.90
2. Non-Tax Revenue
a. Service Income 693,000.00 693,000.00 - 3,894,762.54 (3,201,762.54)
b. Business Income 4,061,529.00 4,061,529.00 - 4,123,195.69 (61,666.69)
c. Other Income and Receipts 3,762,300.00 3,762,300.00 - 276,237.82 3,486,062.18
Total Non-Tax Revenue 8,516,829.00 8,516,829.00 - 8,294,196.05 222,632.95
B. External Sources
1. Share from the National Internal 208,199,799.00 235,284,666.00 (27,084,867.00) 235,284,666.00 -
Revenue Taxes (IRA)
2. Share from GOCCs - -
3. Other Shares from National Tax - - - - -
Collections
a. Share from Ecozone - -

9
 b. Share from EVAT - -
c. Share from National Wealth - -
d. Share from Tobacco Excise Tax - -
4. Other Receipts - - - - -
a. Grants and Donations - -
b. Other Subsidy Income - -
5. Inter-local Transfer - -
6. Capital /Investment Receipts - - - - -
a. Sale of Capital Assets - -
b. Sale of Investments - -
c. Proceeds from Collections of - -
Loan Receivable
C. Receipts from Borrowings - -
Total Revenue and Receipts 225,261,328.00 252,346,195.00 (27,084,867.00) 250,304,808.16 2,041,386.85
Expenditures
Current Aprropriations
General Public Services
Personnel Services 57,375,591.00 64,621,678.96 (7,246,087.96) 63,255,618.38 1,366,060.58
Maintenance and Other Operating 26,676,420.00 88,471,816.00 (61,795,396.00) 68,632,182.86 19,839,633.14
Expenses
Capital Outlay 413,500.00 18,970,830.00 (18,557,330.00) 6,198,450.60 12,772,379.40
Education
Personnel Services - -
Maintenance and Other Operating - -
Expenses
Capital Outlay - -
Health, Nutrition and Population
Control
Personnel Services 11,447,700.00 11,602,273.65 (154,573.65) 11,571,585.61 30,688.04
Maintenance and Other Operating 2,607,200.00 2,293,154.00 314,046.00 1,670,791.29 622,362.71
Expenses
Capital Outlay - -
Labor and Employment
Personnel Services - -

10
 Maintenance and Other Operating - -
Expenses
Capital Outlay - -
Housing and Community
Development
Personnel Services - -
Maintenance and Other Operating - -
Expenses
Capital Outlay - -
Social Services and Social Welfare
Personnel Services 3,471,409.00 3,244,937.18 226,471.82 3,222,215.06 22,722.12
Maintenance and Other Operating 7,190,998.00 8,248,308.00 (1,057,310.00) 6,840,640.41 1,407,667.59
Expenses
Capital Outlay 40,000.00 40,000.00 - 37,938.00 2,062.00
Economic Services
Personnel Services 7,075,354.00 7,958,924.21 (883,570.21) 7,635,448.21 323,476.00
Maintenance and Other Operating 2,088,000.00 3,641,092.00 (1,553,092.00) 2,302,053.19 1,339,038.81
Expenses
Capital Outlay 85,000.00 280,000.00 (195,000.00) 158,064.00 121,936.00
Other Purposes:
Debt Service
Financial Expense - -
Amortization - -
LDRRMF
Maintenance and Other Operating 7,509,990.00 8,864,233.00 (1,354,243.00) 5,015,334.04 3,848,898.96
Expenses
Capital Outlay 3,550,000.00 3,550,000.00 - 499,420.00 3,050,580.00
20% Development Fund
Maintenance and Other Operating 7,600,000.00 7,600,000.00 - 7,149,515.53 450,484.47
Expenses
Capital Outlay 34,039,960.00 41,856,933.00 (7,816,973.00) 6,520,266.13 35,336,666.87
Share from National Wealth
Maintenance and Other Operating - -
Expenses
Capital Outlay - -

11
 Allocation for Senior Citizens and
PWD
Maintenance and Other Operating - -
Expenses
Capital Outlay - -
Others
Personnel Services - -
Maintenance and Other Operating - -
Expenses
Capital Outlay - -
Total Current Approrpiations 171,171,122.00 271,244,180.00 (100,073,058.00) 190,709,523.31 80,534,656.69
Continuing Aprropriations
General Public Services
Capital Outlay - -
Education
Capital Outlay - -
Health, Nutrition and Population
Control
Capital Outlay - -
Labor and Employment
Capital Outlay - -
Housing and Community
Development
Capital Outlay - -
Social Services and Social Welfare
Capital Outlay - -
Economic Services
Capital Outlay - -
Other Purposes:
Capital Outlay - -
Total Continuing Approrpiations - - - - -
Total Appropriations 171,171,122.00 271,244,180.00 (100,073,058.00) 190,709,523.31 80,534,656.69

Special Education Fund

12
Revenue
1. Tax Revenue
a. Tax Revenue - Property 1,400,000.00 1,400,000.00 - 1,157,433.57 242,566.43
2. Non-Tax Revenue
a. Business Income - 4,547.42 (4,547.42)
Total Revenue and Receipts 1,400,000.00 1,400,000.00 - 1,161,980.99 238,019.01
Expenditures
Current Aprropriations
Education
Personnel Services - 0
Maintenance and Other Operating 2,018,576.00 2,018,576.00 - 1,527,264.77 491,311.23
Expenses
Capital Outlay 268,827.00 268,827.00 - 140,824.40 128,002.60
Total Current Approrpiations 2,287,403.00 2,287,403.00 - 1,668,089.17 619,313.83
Continuing Aprropriations
Education
Capital Outlay - 0 -
Total Continuing Approrpiations - - - - -
Total Appropriations 2,287,403.00 2,287,403.00 - 1,668,089.17 619,313.83

13
Notes to CondensedFinancial Statements
(All amounts in Philippine Peso unless otherwise stated)

Note I - Profile

The Municipality of Talakag had been existing since 1917 per Section 42
of Administrative Code of Department of Mindanao and Sulu, otherwise
known as the Charter of the Municipality.

Since then, series of laws, policies and regulations governed its operation
as separate and distinct Municipality. The Agency gained the local autonomy
milestone of total independence upon the passage of Republic Act No. 7160
known as the “Local Government Code of 1991”. The law conferred to the
Municipality the right to manage, decide and plan its own administrative, fiscal
and development affair in conformity with the national government’s thrusts
for sustainable social economic growth.

The Local Government of Talakag envisions to be “An agri-industrial

center in Northern Mindanao with God-loving citizenry aware of its cultural
roots, living in a peaceful and healthy environment, empowered by competent
and responsible leaders with stakeholders as active partners in development.”

The LGU’s mission statement is “The primary concern of the Municipality

is to promote the general welfare of the people by ensuring public safety and
security, deliver basic services, increase agri-industrial productivity and
investments, promote a sustainable ecologically balanced environment and
capacitate local leaders for an effective and efficient governance supported by
empowered Citizenry.”

In line with its vision and mission, the LGU implements programs in the
areas of public service delivery and governance that would provide municipal
residents and the business community with quality services thereby making
transactions more convenient and efficient. These were made possible by the
innovative efforts made in the continuous learning program and conduct of
strategic planning through the annual Program Review and Planning
Workshop.

Note 2- The consolidated financial statements of the LGUhave been prepared in

accordance with and in compliance tothe Philippine Public Sector Accounting
Standards (PPSAS). The consolidated financial statements are presented in
pesos, which is the functional and reporting currency of the LGU. The PPSAS
is applied starting the year 2015.

14
Note 3 - Summary of significant accounting policies

3.1 Basis of accounting

The consolidated financial statements are prepared on an accrual basis in

accordance with the Philippine Public Sector Accounting Standards
(PPSAS).

3.2 Consolidation

The Consolidated Financial Statements includes the accounts of General

Fund, Special Education Fund and Trust Fund.

The Economic Enterprises included in the Special Accounts in the General

Fund are as follows:

 Public Market and Slaughter House Operations

 Water System Operations
 Heavy Equipment Operations

The Financial Statements of the Municipality of Talakag had been

prepared in accordance with the Electronic New Government Accounting
System (E-NGAS) and all applicable accounting and auditing rules
promulgated by the Commission on Audit (COA).

3.3 Revenue recognition

Revenue from non-exchange transactions

Taxes, fees and fines

The LGUrecognizes revenues from taxes and fines when the event occurs
and the asset recognition criteria are met. To the extent that there is a
related condition attached that would give rise to a liability to repay the
amount, liability is recognized instead of revenue. Other non-exchange
revenues are recognized when it is improbable that the future economic
benefit or service potential associated with the asset will flow to the entity
and the fair value of the asset can be measured reliably.

Transfers from other government entities

Revenues from non-exchange transactions with other government entities

are measured at fair value andrecognized on obtaining control of the asset
(cash, goods, services and property) if the transfer is free from conditions
and it is probable that the economic benefits or service potential related to
the asset will flow to the LGU and can be measured reliably.

15
 The LGU availed of the 5 – year transitional provision for the recognition
of Tax Revenue- Real Property and Special Education Tax. For the first
year, there will be no change in policy for the recognition of the
aforementioned tax revenue.

Revenue from exchange transactions

Rendering of services

The LGU recognizes revenue from rendering of services by reference to

the stage of completion when the outcome of the transaction can be
estimated reliably. The stage of completion is measured by reference to
laborhours incurred to date as a percentage of total estimated labor hours.

Where the contract outcome cannot be measured reliably, revenue is

recognized only to the extent that theexpenses incurred.

Sale of goods

Revenue from the sale of goods is recognized when the significant risks
and rewards of ownership have beentransferred to the buyer, usually on
delivery of the goods and when the amount of revenue can be
measuredreliably and it is probable that the economic benefits or service
potential associated with the transaction will flow to the LGU.

Interest income

Interest income is accrued using the effective yield method. The effective
yield discounts estimated future cash receipts through the expected life of
the financial asset to that asset’s net carrying amount. The method applies
this yield to the principal outstanding to determine interest income each
period.

3.4 Property, plant and equipment

All property, plant and equipment are stated at cost less accumulated
depreciation. Costincludes expenditure that is directly attributable to the
acquisition of the items. When significant parts of property,plant and
equipment are required to be replaced at intervals, the LGU recognizes
such parts as individual assetswith specific useful lives and depreciates
them accordingly. All other repair and maintenance costs are recognized as
expenses as incurred. Where an asset isacquired in a non-exchange
transaction for nil or nominal consideration the asset is initially measured
at its fairvalue.

16
 Depreciation on assets is charged on a straight-line basis over the useful
life of the asset.

Depreciation is charged at rates calculated to allocate cost or valuation of

the asset less any estimated residual value over its remaining useful life.
Residual values of assets fully depreciated as of December 31, 2014 were
estimated at ten percent of acquisition cost while residual values of assets
not yet fully depreciated at the beginning of January 1, 2015 were
recomputed at 5% of the carrying value of the assets at the beginning of
the year 2015 in compliance to PPSAS.

3.5 Financial instruments

Financial assets

The LGU’s financial assets include: cash and short-term deposits; loans
receivables and otherreceivables.

Loans and receivables

Loans and receivables are non-derivative financial assets with fixed or

determinable payments that are not quotedin an active market. After initial
measurement, such financial assets are subsequently measured at
amortized costusing the effective interest method, less impairment.
Amortized cost is calculated by taking into account anydiscount or
premium on acquisition and fees or costs that are an integral part of the
effective interest rate. Lossesarising from impairment are recognized in the
surplus or deficit.

Held-to-maturity

Non-derivative financial assets with fixed or determinable payments and

fixed maturities are classified as held tomaturity when the LGU has the
positive intention and ability to hold it to maturity. After initial
measurement,held-to-maturity investments are measured at amortized cost
using the effective interest method, lessimpairment. Amortized cost is
calculated by taking into account any discount or premium on acquisition
and feesor costs that are an integral part of the effective interest rate. The
losses arising from impairment are recognizedin surplus or deficit.

17
 Financial liabilities

Initial recognition and measurement

Financial liabilities within the scope of IPSAS 29 are classified as

financial liabilities at fair value through surplus ordeficit or loans and
borrowings, as appropriate. The LGU determines the classification of its
financial liabilities atinitial recognition.

All financial liabilities are recognized initially at fair value.The LGU’s

financial liabilities include domestic loans and borrowings.

Loans and borrowings

After initial recognition, interest bearing loans and borrowings are

subsequently measured at amortized cost.

3.6 Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and cash inbank, and
highly liquid investmentswith an original maturity of three months or less,
which are readily convertible to known amounts of cash and aresubject to
insignificant risk of changes in value. For the purpose of the consolidated
statement of cash flows, cashand cash equivalents consist of cash and
short-term deposits as defined above.

3.7 Inventories

Inventory is measured at cost upon initial recognition. To the extent that

inventory was received through non-exchangetransactions, the cost of the
inventory is its fair value at the date ofacquisition.

3.8 Changes in accounting policies and estimates

The LGU recognizes the effects of changes in accounting policy

retrospectively. The effects of changes inaccounting policy are applied
prospectively if retrospective application is impractical.

The LGU recognizes the effects of changes in accounting policies and

estimates prospectively by including in surplus ordeficit.

18
3.9 Correction of Fundamental Errors

Fundamental error of prior years is corrected using the Prior Year’s

Adjustment while errors affecting the Current Year’s operations are
affected to the current year accounts.

3.10 Budget information

The annual budget is prepared on the modified cash basis, that is, all
planned costs and income are presented in a singlestatement to determine
the needs of the LGU. As a result of the adoption of the Modified cash
basis for budgetingpurposes, there are basis, timing or entity differences
that would require reconciliation between the actualcomparable amounts
and the amounts presented as a separate additional financial statement in
the statement ofcomparison of budget and actual amounts. Explanatory
comments are provided in the notes to the annualfinancial statements; first,
the reasons for overall growth or decline in the budget are stated, followed
by details ofoverspending or underspending on line items.

3.11 Significant judgments and sources of estimation uncertainty

Judgments

In the process of applying the LGU’s accounting policies, management has

made judgments, which have themost significant effect on the amounts
recognized in the consolidated financial statements.

Estimates and assumptions

The key assumptions concerning the future and other key sources of
estimation uncertainty at the reporting date,that have a significant risk of
causing a material adjustment to the carrying amounts of assets and
liabilities withinthe next financial year, are described below. The LGU
based its assumptions and estimates on parametersavailable when the
consolidated financial statements were prepared. However, existing
circumstances andassumptions about future developments may change due
to market changes or circumstances arising beyond thecontrol of the LGU.
Such changes are reflected in the assumptions when they occur.

19
3.12 Financial instruments - financial risk management

Exposure to currency, commodity, interest rate, liquidity and credit risks

arises in the normal course of the LGU’s operations. This note presents
information about the LGU’s exposure to each of the mentioned
risks,policies and processes for measuring and managing risk, and the
LGU’s management of capital. Furtherquantitative disclosures are
included throughout these financial statements.

The following methods and assumptions were used to estimate the fair
values:

a) Cash and short-term deposits, trade receivables, trade payables and

other current liabilities approximatetheir carrying amounts largely due
to the short-term maturities of these instruments;

b) Long-term fixed-rate and variable-rate borrowings are evaluated by the

LGU based onparameters such as interest rates, and the risk
characteristics of the financed project.

Investments

The LGU limits its exposure to credit risk by investing only with
government banks.Consequently, the LGU does not consider there to be
any significantexposure to credit risk.

Cash and cash equivalents

The LGU limits its exposure to credit risk by investing cash and cash
equivalents only with government banks. Specifically, the LGU maintain
accounts with the Development Bank of the Philippines, Landbank, and
Philippine Postal Savings Bank. Consequently, the LGU does not consider
there to be any significant exposureto credit risk.

Capital management

The primary objective of managing the LGU’s capital is to ensure that

there is sufficient cash available to supportthe LGU’s funding
requirements, including capital expenditure, to ensure that the LGU
remains financially sound.

20
Note4. Cash and Cash Equivalents

Cash on Hand 2017 2016

Cash Local Treasury 1,894,406.49 666,757.28
Petty Cash 500.00 0.00
Cash in Bank – Local Currency
Cash in Bank - Local Currency, 154,360,635.72 184,444,395.53
Current Account
Cash in Bank - Local Currency, Time 102,165,784.63 21,610,289.09
Deposits
Total Cash and Cash Equivalent 258,421,326.84 206,721,441.90

Cash in Banks earns interest based on the prevailing bank deposit rates.Short-term
deposits are made for varying periods, depending on the immediate cash requirements of
the LGU and earn interest at the respective short-term deposit rate.The LGU maintains a
separate bank account for the 20% development fund.

Note 5 - Receivables

Loans and Receivable Accounts

2017 2016
Accounts Receivable 9,959,722.69 10,825,252.69
Allowance for Impairment
(0.00) 9,959,722.69 (0.00) 10,825,252.69
Loans Receivable-Others
Allowance for Impairment 6,878,222.76 7,947,887.52

(0.00) 6,878,222.76 (0.00) 7,947,887.52

Real Property Tax
Receivables 3,544,791.49 6,080,089.22
Allowance for Impairment
(0.00) 3,544,791.49 (0.00) 6,080,089.22
Special Education Tax
Receivables 13,211,638.61 15,746,868.59
Allowance for Impairment
(0.00) 13,211,638.61 (0.00) 15,746,868.59
Total 33,594,375.55 40,600,098.02

21
Inter- Agency Receivables

2017 2016
Due from National
Agencies 1,771,378.94 137,378.94
Allowance for Impairment
(0.00) 1,771,378.94 (0.00) 137,378.94
Due from Government-
Owned and/or Controlled 93,798.50 93,798.50
Corporations
Allowance for Impairment (0.00) 93,798.50 (0.00) 93,798.50
Due from Local
Government Units 5,636,382.41 6,815,400.12
Allowance for Impairment
(0.00) 5,636,382.41 (0.00) 6,815,400.12
Total 7,501,559.85 7,046,577.56

Intra-Agency Receivables

2017 2016
Due from Other Funds 3,866,411.35 3,866,411.35
Allowance for Impairment
(0.00) 3,866,411.35 (0.00) 3,866,411.35
Total 3,866,411.35 3,866,411.35

Advances

2017 2016
Advances for Operating Expenses 514,774.78 0.00
Advances to Special Disbursing Officer 2,014,899.11 24,736.59
Advances to Officers and Employee 83,964.00 7,220.00
Total 2,613,637.89 31,956.59

Other Receivables

2017 2016
Receivables-
Disallowances/Charges 2,144,703.79 2,322,085.90
Allowance for Impairment
(0.00) 2,144,703.79 (0.00) 2,322,085.90
Due from Non-
Government 3,403,543.75 3,349,443.75
Organizations/Peoples
Organizations (0.00) 3,403,543.75 (0.00) 3,349,443.75
Allowance for Impairment
Other Receivables 6,019,727.02 4,750,075.67

22
Allowance for Impairment
(0.00) 6,019,727.02 (0.00) 4,750,075.67
Total 11,567,974.56 10,421,605.32
TOTAL 59,143,959.20 61,966,648.84
RECEIVABLES

Note 6– Inventories

Inventory Held for Sale 2017 2016

Merchandise Inventory 87,487.00 87,487.00
Inventory Held for Consumption
Office Supplies for Inventory 49,334.89 49,334.89
Accountable Forms, Plates and Stickers 183,733.32 176,192.07
Drugs and Medicine Inventory 2,947,343.89 3,721,853.49
Medical, Dental and Laboratory Supplies
Inventory 174,632.85 174,632.85
Fuel, Oil and Lubricants Inventory 3,528,621.06 3,528,621.06
Agricultural and marine Supplies Inventory 173,633.00 173,633.00
Other Supplies and Materials Inventory 551,640.66 551,640.66
Total 7,696,426.67 8,463,395.02

No inventory items were pledge as security during the current or prior financial
year.

Inventories are recognized upon receipt and payment of items and recognized as
expense upon disposal or usage as presented in the liquidations.

Note 7 - Property, Plant and Equipment

2017 2016
Land 31,075,728.65 20,278,040.32
Land Improvements, Aquaculture Structures 5,700,832.86 5,700,832.86
Water Supply Systems 516,395.00 516,395.00
Buildings 70,621,280.80 62,933,121.95
School Buildings 1,520,880.18 1,520,880.18
Hospital and Health Centers 229,565.90 229,565.90
Markets 4,128,453.91 4,128,453.91
Other Structures 24,374,512.41 24,374,512.41
Office Equipment 5,676,906.59 4,890,317.59
Information and Communication Technology
Equipment 9,311,866.33 7,917,482.83
Agricultural and Forestry Equipment 253,800.00 253,800.00
Communication Equipment 1,634,770.72 1,634,770.72
Construction and Heavy Equipment 78,981,400.47 78,981,400.47

23
Disaster Response and Rescue Equipment 13,388,256.00 12,964,256.00
Medical Equipment 197,064.50 197,064.50
Military, Police and Security Equipment 1,165,118.18 1,165,118.18
Sports Equipment 52,397.40 52,397.40
Technical and Scientific Equipment 777,943.00 777,943.00
Other Machinery and Equipment 70,553.00 70,553.00
Motor Vehicles 15,403,378.16 15,147,968.16
Furniture and Fixtures 4,256,094.03 3,809,759.43
Books 231,867.22 231,867.22
Construction in Progress-Land Improvements 954,477.50 954,477.50
Construction in Progress-Buildings and Structures
11,756,153.81 3,249,967.08
Construction in Progress-Infrastructure Assets 13,738,622.35 12,517,700.08
Work/Zoo Animal 503,115.00 503,115.00
Other Property, Plant and Equipment 5,800,337.95 4,612,856.52
Total 302,321,771.92 269,614,617.21
Less : Accumulated Depreciation 130,536,446.72 111,139,450.99
Net Carrying Value 171,785,325.20 158,475,166.22

The LGU measured the residual value of all items of property, plant and
equipment, using the standard rate of 10% of the acquisition cost for assets fully
depreciated at the beginning of January 1, 2015. Residual values of assets not yet
fully depreciated at the beginning of 2015were recomputed using the 5% rate of
the carrying value at the start of the year 2015 in compliance to PPSAS. Residual
values of Property, plant and equipment acquired starting 2015 are computed at
5% of the acquisition cost.

Note 8 – Biological Assets

2017 2016
Breeding Stocks 30,700.00 30,700.00
Total 30,700.00 30,700.00

Note 9 – Liabilities

9.1 Financial Liabilities 2017 2016

Accounts Payable 13,184,131.12 12,059,909.41
Due to Officers and Employees 8,922,964.56 8,697,971.37
Loans Payable-Domestic 16,487,142.88 21,982,857.16
Total 38,594,238.56 42,740,737.94

24
 Loans Payable-Domestic represents loan entered into with the Development Bank
of the Philippines for the acquisition of Heavy Equipment granted in 2013 for a term of
seven (7) years. Of the P 16,487,142.88 loans payable, the principal amount due for the
year 2018 amounting to P 5,495,714.28 is classified under the Current Liabilities while
the amount due beyond one year amounting to P 10,991,428.60 is classified under Non-
current Liabilities. For purposes of comparative presentation in the Statement of Financial
Position, 2016 balances were corrected due to previous year’s error in the classification of
the loans payable-domestic as to current and non-current liabilities. In the presentation of
2016 Statement of Financial Position, the whole amount of the loans payable amounting
to P P21,982,857.16 was classified under Non-Current liabilities. The amount supposedly
payable within one year and should have been classified under Current Liabilities
amounted to P 5,495,714.28. The error however is only on the classification as to current
and non-current, but the whole amount of the financial liabilities is correct and therefore
did not affect the amount of the total liabilities and Net Assets/Equity. Consequently,
there was no prior-year adjustment entry being made.

9.2 Inter – Agency Payables 2017 2016

Due to BIR 1,202,459.80 1,713,926.76
Due to GSIS 1,365,051.11 1,263,155.91
Due to Pag-IBIG 377,099.54 42,850.55
Due to PhilHealth 13,227.80 15,353.80
Due to National Government Agencies 65,908,956.32 52,295,201.93
Due to government-Owned and/or Controlled
Corporations 1,104.69 1,104.69
Due to Local Government Units 5,231,213.41 6,232,051.72
Total 74,099,112.67 61,563,645.36

The Due to BIR, Due to GSIS, Due to PAG-IBIG, and Due to Philhealth includes
amounts deducted from the salaries of officials and employees and are remitted to the
respective government agencies immediately on the month following the month for which
these were deducted. Due to BIR also includes taxes withheld from suppliers for
December 2017 and which are to be remitted the following month.

9.3 Intra-Agency Payables 2017 2016

Due to Other Funds 3,312,018.66 3,312,018.66
Total 3,312,018.66 3,312,018.66

9.4 Trust Liabilities 2017 2016

Trust Liabilities 1,505,538.95 1,176,303.04
Trust Liabilities-Disaster Risk Reduction and
Management Fund 7,311,420.04 3,211,041.91
Guaranty/Security Deposits Payable 97,727.34 277,468.51
Total 8,914,686.33 4,664,813.46

25
9.5 Deferred Credits/Unearned Income 2017 2016
Deferred Real Property Tax 3,544,791.49 6,080,089.22
Deferred Special Education Tax 13,211,638.61 15,746,868.59
Other Deferred Credits 263,100.00 263,100.00
Total 17,019,530.10 22,090,057.81

Note 10 – Tax Revenue

2017 2016
Community Tax 743,685.17 1,023,836.41
Real Property Tax – Basic 1,007,639.14 1,236,704.34
Discount on Real Property Tax - Basic (81,692.28) (82,416.46)
Special Education Tax 1,259,548.93 1,545,880.43
Discount on Special Education Tax (102,115.36) (103,020.58)
Business Taxes 4,603,779.85 3,812,016.75
Tax on and, Gravel and Other Quarry Products 221,733.00 483,088.14
Tax on Delivery Trucks and Vans 0.00 0.00
Franchise Tax 0.00 0.00
Other Taxes 164,070.15 681,462.78
Tax Revenue-Fines and Penalties-Other Taxes 66,731.08 70,138.65
Total 7,883,379.68 8,667,690.46

Share from National Taxes 2017 2016

Share from Internal Revenue Collections (IRA) 235,284,666.00 208,627,960.00
Total 235,284,666.00 208,627,960.00

Note 11– Service and Business Income

2017 2016
Parking Fees 0.00 72,540.00
Occupation Fees 371,650.00 350,600.00
Fees for Sealing and Licensing of Weights and
Measures 11,800.00 12,200.00
Permit Fees 2,024,936.84 1,782,287.57
Registration Fees 644,584.80 450,406.00
Clearance and Certification Fees 795,250.90 736,086.78
Inspection Fees 46,540.00 46,840.00
Hospital Fees 240,300.00 240,950.00
Waterworks System Fees 2,671,875.74 2,484,994.70
Receipts from Market Operations 163,210.00 148,410.00
Receipts from Slaughterhouse Operations 221,735.00 160,795.00
Garbage Fees 60,400.00 46,100.00
Interest income 769,936.49 454,875.09
Other Business Income 285.88 23,193.61
Total 8,022,505.65 7,010,278.75

26
Note 12- Shares, Grants and Donations

2017 2016
Grants and Donations in Kind 0.00 0.00
Share from Philippine Charity Sweepstake Office
(PCSO) 0.00 500,299.22
Total 0.00 500,299.22

Note 13- Other Income

2017 2016
Miscellaneous Income 276,237.82 105,791.80
Total 276,237.82 105,791.80

Note 14 - Employee Costs

Personnel Services 2017 2016
Salaries and Wages - Regular 45,478,283.10 42,611,266.52
Other Compensation
Personnel Economic Relief Allowance 3,802,000.00 4,005,491.57
Representation Allowance 2,247,750.00 2,251,125.00
Transportation Allowance 2,247,750.00 2,251,125.00
Clothing/Uniform Allowance 0.00 0.00
Subsistence Allowance 464,350.00 472,525.00
Productivity Incentive Allowance 771,500.00 820,000.00
Honoraria 813,215.54 808,539.37
Hazard Pay 1,518,511.35 1,386,380.03
Cash Gift 789,000.00 827,5000.00
Year End Bonus 6,994,960.10 7,347,813.04
Other Bonuses and Allowances 1,424,000.00 0.00
Personnel Benefit Contribution
Retirement and Life insurance premiums 5,214,451.34 4,931,240.82
Pag-IBIG Contributions 899,779.86 829,490.39
PhilHealth Contributions 423,875.00 443,618.75
Employees Compensation Insurance Premiums
185,345.81 193,916.84
Other Personnel Benefit
Terminal Leave Benefits 857,679.01 3,845,106.53
Other Personnel Benefits 11,552,416.15 4,672,086.94
Total 85,684,867.26 77,697,225.80

27
Note 15 – Maintenance and Other Operating Expenses
2017 2016
Traveling Expenses – Local 4,505,670.90 2,929,288.79
Training and Scholarship Expenses
Training Expenses 1,931,385.15 1,898,119.63
Supplies and Material Expenses
Office Supplies Expenses 2,304,768.64 2,057,333.41
Accountable Forms Expenses 130,015.48 115,422.50
Animal/Zoological Supplies Expenses 9,725.00 22,355.00
Drugs and Medicines Expenses 1,681,752.50 590,636.00
Medical,Dental and Laboratory Supplies 122,316.35 22,103.25
Fuel, Oil and Lubricant Expenses 2,767,862.60 1,793,748.09
Agricultural and Marine Supplies Expenses 48,565.00 51,224.75
Other Supplies and Materials Expenses 864,500.00 879,070.00
Utility Expenses
Electricity Expenses 2,612,708.27 2,459,124.69
Communication Expenses
Telephone Expenses 234,990.90 346,844.34
Internet Subscription Expenses 285,849.91 151,899.80
Total 17,500,110.70 13,317,170.25
Note 16 – Repairs and Maintenance
2017 2016
Repairs and Maintenance – Building and Other
Structures 673,930.21 420,977.15
Repairs and Maintenance – Machinery
Equipments 691,897.14 471,781.00
Repairs and Maintenance-Transportation
Equipments 1,972,828.54 1,451,137.63
Repair and Maintenance-Other Property, Plant
and Equipments 0.00 0.00
Repairs and Maintenance- - Infrastructures Assets
81,706.000 29,778.00
Total 3,420,361.89 2,373,673.78

Note 17 – Confidential, Intelligence, Extraordinary & Miscellaneous Expenses

2017 2016
Confidential Expenses 1,500,000.00 750,000.00
Total 1,500,000.00 750,000.00

Unliquidated cash advances for confidential fund as of December 31, 2017

amounted to P1,500,000.00. This is in addition to the confidential expenses recognized
for the year. The other P1,500,000.00 was not recognized as expense pending liquidation.

Note 18 – Taxes, Insurance Premiums and Other Fees

2017 2016
Taxes, Duties and Licenses 129,282.84 155,313.43
Fidelity Bond Premiums 67,953.75 67,953.75
Insurance Expenses 753,657.57 834,551.01
Total 950,894.16 1,057,818.19

28
Note 19- Other Maintenance and Operating Expenses
2017 2016
Advertising Expenses 13,500.00 15,433.60
Representation Expenses 1,535,004.00 1,774,239.00
Transportation and Delivery Expenses 66,000.00 95,500.00
Prizes 1,531,150.00 880,850.00
Membership, Dues and Contributions to
Organizations 989,060.00 759,600.00
Donations 6,963,562.95 4,653,180.20
Other Maintenance and Other Operating Expenses
48,855,646.79 39,513,213.40
Total 59,953,923.74 47,692,016.20
TOTAL MAINTENANCE AND OTHER
OPERATING EXPENSES (Note 15-19) 83,325,290.49 65,190,678.42

Note 20 Financial Expenses

2017 2016
Interest Expenses 1,575,048.82 2,188,309.68
Other Financial Charges 400.00 1,000.00
Total 1,575,448.82 2,189,309.68

Note 21 Non-Cash Expenses

2017 2016
Depreciation – Land Improvements 1,747,450.59 483,945.68
Depreciation – Buildings and Other Structures 4,176,477.90 3,630,254.75
Depreciation – Machinery and Equipment 6,035,151.60 5,987,800.41
Depreciation-Furniture, Fixtures and Books 274,958.54 146,118.87
Depreciation – Transportation Equipment 729,709.56 722,306.88
Depreciation – Property, Plant and Equipment 445,404.22 668,941.88
Total 13,409,152.41 11,639,368.47

Note 22Transfer, Assistance, Subsidy From

2017 2016
Subsidy from National Government 4,299,286.21 1,395,739.57

Subsidy from Other Funds 4,862,515.31 14,568,984.96

TOTAL TRANSFER, ASSISTANCE AND
SUBSIDY TO 9,161,801.52 15,964,724.53

29
Note23Transfer, Assistance, Subsidy To

2017 2016
Subsidy to Other Funds 4,862,515.31 14,568,984.96
Transfer to Unspent Current year DRRM Funds to
Trust Fund 7,488,278.19 0.00
Transfer for Project Equity/LGU Counterpart 8,328,375.00 3,847,800.00
TOTAL TRANSFER, ASSISTANCE AND
SUBSIDY TO 20,679,168.50 18,416,784.96

Note 24 - LOCAL DISASTER RISK REDUCTION AND MANAGEMENT FUND

(LDRRMF)

The LDRRMF represents the amount set aside by the Municipal Government of
Talakag to support its disaster risk management activities pursuant to Republic Act No.
10121, otherwise known as the “Philippine Disaster Risk Reduction and Management Act
of 2010”.
As of December 31, 2017, the LDRRMF consists of the following:

Current Year Appropriation Available Amount Balance

Utilized
Quick Response Fund (30%) 3,724,270.00 1,648,079.00 2,076,191.00
Mitigation Fund (70%)
- Maintenance & Other
Operating Expenses 5,139,963.00 3,367,255.04 1,772,707.96
- Capital Outlay 3,550,000.00 499,420.00 3,050,580.00
------------------ ------------------ -----------------
Total 12,414,233.00 5,514,754.04 6,899,478.96

Continuing Appropriation Available Amount Balance

under the General Fund Utilized
Quick Response Fund (30%) 243,489.15 0.00 243,489.15
Mitigation Fund (70%)
- Capital Outlay 2015 5,524,994.72 0.00 5,524,994.72
- Capital Outlay 2016 1,770,184.00 0.00 1,770,184.00

Total ------------------ ------------------ -----------------

7,538,667.87 0.00 7,538,667.87
========== ========== ==========

30
 Trust Liabilities Available Amount Balance
Utilized/
transferred
Quick Response Fund (30%)
- 2015 930,295.11 98,142.70 832,152.41
- 2016 3,200,184.00 3,200,184.00
Mitigation Fund (70%)
- 2014,2015,2016 6,568,840.99 3,289,757.36 3,279,083.63
------------------ ------------------ -----------------
Total 10,699,320.10 3,387,900.06 7,311,420.04
========== ========== ==========

GRAND TOTAL UNUTILIZED BALANCES

Quick Response Fund Mitigation Fund (70%) TOTAL
(30%)
Current Appropriation 2,076,191.00 4,823,287.96 6,899,478.96
Continuing 243,489.15 7,295,178.72 7,538,667.87
Appropriation
Trust Liabilities- 4,032,336.41 3,279,083.63 7,311,420.04
LDRRM
TOTAL 6,352,016.56 15,397,550.31 21,749,566.87

The unspent balances of the Current Appropriation will be transferred to the

Special Trust Fund under Trust Liabilities-Disaster Risk reduction and Management Fund
in the Trust Fund book of accounts the following year except for the amount intended for
Capital Outlay of the mitigation fund.

Note 25 – Reconciliation between budget and actual amount

31
32
Part II- DETAILED FINDINGS AND
RECOMMENDATIONS

33
 Part II

DETAILED FINDINGS AND RECOMMENDATIONS

FINANCIAL AND COMPLIANCE AUDIT

A financial and compliance audit was undertaken on the accounts and financial
transactions of the Municipality of Talakag, Bukidnon for the Calendar year 2017.

We employed the regular audit methodologies and techniques to attain the

aforementioned audit objectives.

After having performed the audit for the period under review, the audit team noted
deficiencies as discussed in the succeeding paragraphs.

A. RECEIVABLE

1. The validity of year-end balance of Receivable account under Current

Asset Account amounting to P17,678,216.40 was doubtful because of
continues presence of prior years’ unsettled/unliquidated accounts that
have been outstanding in the books of accounts for considerable long
period of time, contrary to generally accepted accounting principles and
standards.

Accounting principles and reporting standards requires that financial

statementsshould present fairly the financial position of Agency free from any
misstatement. Under Section 76 of PPSAS, an asset shall be classified as current when it
satisfies any of the following criteria:

a. It is expected to be realized in, or is held for sale or consumption in, the

entity’s normal operating cycle:
b. It is held primarily for the purpose of being treated;
c. It is expected to be realized within twelve months after the reporting date; or
d. It is a cash or cash equivalent, unless it is restricted from being exchange or
use to settle a liability for at least twelve months after the reporting date.

On the other hand, pursuant to objective of the Commission towards sound

accounting practices, COA Circular No. 2016-005 dated December 19, 2016 was issued
for purpose of prescribing guidelines and procedures in reconciling and cleaning the
books of accounts of NGAs, LGUs, and GOCCs of dormant receivable accounts,
unliquidated cash advances, and fund transfers for fair presentation of accounts in the FS:

34
Procedures in the write-off of dormant accounts:

1.As a general rule, pleadings mode of filing docketing of cases, and filing
shell be governed by the 2009 Revised Rules of Procedure of the COA
(RRPC), unless specified in this Circular;

2. The Head of the government entity shall file the request for authority to
write-off dormant receivable accounts, unliquidated cash advances, and
fund transfers to the COA Audit Team Leader (ATL) and/or
Supervising Auditor (SA). No filing fee is required;

3. The request shall be supported by the following documents:

a. Schedule of dormant accounts by accountable officer/debtor/
government entity and by account, certified by the accountant and
approved by the Head of the government entity;

b. Certified relevant documents validating the existence of the

conditions, as applicable, such as:

b.1 Death Certificate issued by Philippine Statistics Authority

(formerly National Statistics Office)

b.2 Proof of Insolvency

b.3 Certification from the Department of Trade and Industry

that the debtor has no registered business

b.4 Certification from the Securities and Exchange

Commission that the Corporation is no longer active

b.5 Certificate of no residence in the barangay of the

municipality/city of last known address

b.6 Proof of exhaustion of all remedies to collect the

receivables and demand to liquidate the cash advances and
fund transfers, such as but not limited to copies of served
or returned demand letters

b.7 Certification by Legal Officer of the entity of no pending

case relative to the account

b.8 Certification by the responsible officials of the entity to the

effect that there are no records/documents available to
validate claim

35
 b.9 Other justifications, like in the case of request for write-off
due to Joss of documents, the circumstances of the loss
should be stated in the letter-request

b.l0 In case of fund transfer, the unliquidated amount after

reconciliation shall be supported by certification by the
Chief Accountants and approved by the Heads of the source
and implementing entities that the fund was utilized for the
purpose, and certification from the recipient that the project
was partially or fully implemented, supported by pictures of
the implemented projects.

Specifically mentioned herewith are selected provision of COA Circular No. 97-
002 dated February 10, 1997which states, among others, that

a. When cash advance is no longer needed or has not been used for a period of
two (2) months, it must be returned to or refunded immediately to the
collecting officer.

b. All cash advances shall be fully liquidated at the end of each year. Except
for petty cash fund, the AO shall refund any unexpended balance to the
Cashier/Collecting Officer who will issue the necessary official receipts.

Review on the accounts and year-end financial statements of the municipality

disclosed that receivables account totaling to P 17,678,216.40composed mostly
ofunliquidated cash advances for regular travels of officers and employees of the
municipality, cash advance for confidential expenses and financial assistance extended to
the municipal lbarangays and to locally identified beneficiaries NGOs/POs were in the
account for considerable length of time and some of which were even went beyond 10
years, this include cash advance for confidential expenses granted the year 2000.
Comprising the above amount oflong outstanding accounts were as follows: (Annex A)

Cash Advance for Travels07,300.08

CY 2006 and prior years P212,122.51
CY 2007 59,937.06
CY 2009 4,065.04
CY 2010 31,649.81
CY 2011 22,726.32
CY 2012 55,881.51
CY 2015 11,084.50
CY 2016 22,200.00
Cash Advance for Confidential Expenses
CY 2000(former Municipal Mayor) 4,680,000.00
Financial Assistance to NGOs/POs
CY 2005 and prior years 2,598,200.00
CY 2006 205,358.50
CY 2007 17,000.00
36
 CY 2008 25,360.00
CY 2009 339,990.00
CY 2010 313,780.00
CY 2011 1,014,235.00
CY 2012 327,706.10
CY 2013 818,730.65
CY 2014 17,500.00
Financial assistance to Municipal Barangays
CY 2006 and prior years 262,950.40
CY 2013 440,000.00
24,779CY 2014 1,651,513.00
CY 2015 2,311,000.00
CY 2016 2,235,226.00
Total P 17,678,216.40.29

Initial information obtaining therein that the municipal accounting officehave

made a demand for settlement of those accounts, but the results were not so significant as
some of which were considered irrecoverable for one thing that some of those listed
former official/employees and NGOs/POs Representatives were already decease and
others were hardly to locate.

In spite of the foregoing, local management failed to consider submitting those

long outstanding accounts for writer-off for purposes of cleaning financial statement as
allowed in the above-cited COA circular and in pursuant to the dictates of sound
accounting practices.

Definitely, for non-liquidation of cash advances for travels and financial

assistance extended to NGOs/POs, no expense accounts were recognized in the year those
were supposed to be reported which potentially understating related expense accounts the
year it relates.

Bear to emphasize that a write-off of dormant accounts does not necessarily mean
condoning/extinguishing the obligation of the accountable officer/debtor, this process
simply to derecognizing the asset account which validity are uncertain and to provide
corresponding allowance for impairment from the books of accounts and transferring the
same to the Registry of Accounts Written off (RAWO). With this procedure, management
may still have the opportunity to recover such government fund.

Recommendation:

We recommended to require the Municipal Accountant to carefully

determine collectivity of those mentioned accounts and undertake rigorous follow
the submission of liquidation reports, otherwise file for request for authority to
write-off dormant unliquidated cash advances with Commission on Audit on
manner and procedures prescribed under above-mentioned COA Circular.
Management Comment:
37
 The Municipal Accounting Office had already assessed initially the Accounts
Receivables. Demand letters were sent to the barangays for the liquidation of their
financial assistance.As to the Cash Advances for Confidential Expenses of the
former Mayor, we are waiting for the Credit Notice from the COA Intelligence and
Confidential Audit Unit (ICFU) since cash advances for confidential fund released
before 2015 are not covered by the new guidelines. Credit Notice is required to book
the liquidation. Demand letters has yet to be sent to the concerned former employees
and officers for their unliquidated cash advances for travel of former employees and
officers were reclassified to Accounts Receivables since they cannot be classified
anymore under Advances to Officers and Employees. Demand letters has yet to be
sent to the concerned NGOs/ Pos for their unliquidated financial assistance.

Rest assured that this is one of the priorities of LGU- Talakag management
and your recommendation is wee-taken.

2. Cash advances totalling P8,014,163.99 granted to officers and employees were

not liquidated within prescribed period which is in violation of COA Circular
No. 97-002 dated February 10, 1997.

As provided for under COA Circular 97- 002, dated February 10, 1997, states
among others, that:

• The AO shall liquidate his cash advance as follows:

 Salaries and Wages, etc.- within five(5) days after each fifteen (15)
day/end of the month.

 Petty Operating Expenses and Field Operating Expenses- within twenty

(20) days after the end of the year; subject to replenishment as frequently
as necessary during the year.

 Official Travel- within sixty(60) days after return to the Philippines in

the case of foreign travel or within thirty (30) days after return to his
permanent official station in the case of local travel, as provided for
in EO 248 and COA Circular No. 96-004.(Underscore ours and
emphasized)

• When cash advance is no longer needed or has not been used for a period of two
(2) months, it must be returned to or refunded immediately to the collecting
officer.

• All cash advances shall be fully liquidated at the end of each year. Except for
petty cash fund, the AO shall refund any unexpended balance to the
Cashier/Collecting Officer who will issue the necessary official receipts.

38
 • It shall be the responsibility of the Head of the Agency to ensure the proper
granting, utilization and liquidation of all cash advances in accordance with
these rules and regulation (paragraph 8 of the above COA circular).

Review and evaluation made on the summaryschedule below of Cash Advances to

Officers and Employees and related financial statement of the municipality disclosed
thatcash advances granted amounting to P 8,014,163.99 were liquidated beyond it’s
prescribe period which is noticeably inconsonant to the above mentioned circular, to wit:

GENERAL FUND
DATE
Name DV No. Date Granted AMOUNT LIQUIDATED
January 13,
SHERWIN P. LANDAR 101017017075 2017 11,060.00 MARCH 2017
January 23,
VERGITO O. FACTURA 101017010265 2017 50,000.00 MARCH 2017
February 13,
EFREN O. MONTESINO 101017020722 2017 27,708.00 JULY 2017
February 22,
BELEN B. CO 101017020880 2017 33,100.00 MAY 2017
February 27,
RENATO SULATAN JR. 101017020923 2017 29,560.00 APR 2017
February 28,
ANGELO O. MONJE 101017021149 2017 22,140.00 NOV 2017
February 28,
AMANDO B. NOBLE III 101017021150 2017 22,140.00 JUN 2017
CARLOS C. February 28,
TAQUEBAN 101017021147 2017 22,140.00 JUN 2017
February 28,
MARIO M. CEDENO 101017021148 2017 22,140.00 JUN 2017
February 28,
ROMEO B. TIANZON 101017021146 2017 22,140.00 APR 2017
ENGRACIO S. February 28,
LAGUYAN 101017021144 2017 22,140.00 APR 2017
February 28,
YOLANDA S. SABANG 101017021145 2017 22,140.00 MAR 2017
ERLINDA P. OBUYES 101017031410 March 8, 2017 18,480.00 MAY 2017
MODESTO B. POCOL,
JR. 101017031817 March 20, 2017 3,000.00 MAY 2017
CECILIA P. ALIM 101017042856 April 28, 2017 7,200.00 JUNE 2017
MERLA A. MONJE 101017042849 April 28, 2017 7,200.00 JUNE 2017
AMANDO B. NOBLE III 101017053200 May 17, 2017 4,600.00 JULY 2017
AUGUST
BELEN B. CO 101017053232 May 19, 2017 5,940.00 2017
ROSE MABEL B.
VENTURA 101017053300 May 22, 2017 6,880.00 JULY 2017
LINDY LOU P.
PASAMONTE 101017053301 May 22, 2017 6,880.00 JULY 2017

39
HELEN S. DAHINO 101017053314 May 22, 2017 8,080.00 JULY 2017
CHEMIE M. NIODA 101017053420 May 25, 2017 6,880.00 JULY 2017
CLARISA P. BAGUHIN 101017053500 May 31, 2017 5,760.00 JULY 2017
RENATO S. SULATAN, SEPTEMBER
JR. 101017063755 June 13, 2017 23,460.00 2017
OCTOBER
CLARISA P. BAGUHIN 101017074294 July 10, 2017 16,740.00 2017
OCTOBER
LIEZL V. BARROS 101017074324 July 11, 2017 25,460.00 2017
SEPTEMBER
ENGRACIO LAGUYAN 101017074479 July 19, 2017 22,260.00 2017
PORFERIO W. August 14, NOVEMBER
JANDAYAN 101017084949 2017 8,580.00 2017
GERTRUDES B. August 14, OCTOBER
SANTIAGO 101017084950 2017 8,580.00 2017
September 11, NOVEMBER
ALBERTO S. BIGCAS 101017095464 2017 21,800.00 2017
PHILIP DARWIN S. September 11, NOVEMBER
DELA PENA 101017095465 2017 21,800.00 2017
September 25, NOVEMBER
NORMAN LAGAT 101017095904 2017 320.00 2017
September 25, NOVEMBER
EDGAR LA GUARDIA 101017095899 2017 320.00 2017
September 25, NOVEMBER
VIRGILIO LOWAO 101017095906 2017 320.00 2017
September 25, NOVEMBER
LIGAYA L. CIERVO 101017095843 2017 5,040.00 2017
September 25, NOVEMBER
SUSAN U. SENO 101017095841 2017 14,060.00 2017
September 25, NOVEMBER
LILIBETH A. DUNAN 101017095837 2017 14,060.00 2017
September 25, NOVEMBER
REY L. BONTAO 101017095854 2017 320.00 2017
September 25, NOVEMBER
EFREN G. SALIRING 101017095862 2017 320.00 2017
JEV#2017-07- SEPTEMBER
EPIFANIA B. BONTAO 005280 July 26, 2017 581,435.62 2017
JEV#2017-01- Januaru 13,
EPIFANIA B. BONTAO 000196 2017 100,000.00 JUNE 2017
JEV#2017-01- January 26,
EPIFANIA B. BONTAO 000567 2017 28,800.00 MARCH 2017
JEV#2017-02- February 17, AUGUST
VERGITO O. FACTURA 000918 2017 1,500,000.00 2017
JEV#2017-03-
JULIET L. TIANZON 001480 March 10, 2017 450,746.00 JUNE 2017
JEV#2017-03- SEPTEMBER
HELEN C. DABATIAN 001479 March 10, 2017 24,500.00 2017
JEV#2017-03-
EPIFANIA B. BONTAO 001311 March 23, 2017 1,091,824.37 JUNE 2017

40
 JEV#2017-05-
EPIFANIA B. BONTAO 003766 May 25, 2017 10,000.00 JULY 2017
JEV#2017-07- NOVEMBER
EPIFANIA B. BONTAO 005259 July 28, 2017 14,400.00 2017
JEV#2017-09- September 4, NOVEMBER
EPIFANIA B. BONTAO 006060 2017 2,450.00 2017
JEV#2017-09- September 5, NOVEMBER
EPIFANIA B. BONTAO 006181 2017 12,900.00 2017
SUBTOTAL 4,387,803.99

SPECIAL EDUCATION
FUND
JEV#2017-09- September 29, NOVEMBER
EPIFANIA B. BONTAO 000264 2017 7,500.00 2017
SUBTOTAL 7,500.00

TRUST FUND
ALICIA M. JOAQUIN 401017030151 April 6, 2017 26,680.00 JUNE 2017
MARY JOY P. GUZMAN 401017030153 April 6, 2017 26,680.00 JUNE 2017
JEV#2017-01- January 19,
EPIFANIA B. BONTAO 000027 2017 87,000.00 MARCH 2017
JEV#2017-01- January 24,
EPIFANIA B. BONTAO 000026 2017 16,500.00 MARCH 2017
JEV#2017-04-
EPIFANIA B. BONTAO 000209 April 4, 2017 1,636,500.00 JUNE 2017
JEV#2017-06- SEPTEMBER
EPIFANIA B. BONTAO 000456 June 14, 2017 1,825,500.00 2017
SUBTOTAL 3,618,860.00
GRAND
TOTAL 8,014,163.99

Management failure to enforce liquidation of cash advance particularly to those

who were retiring if not already separated from the service resulted to the accumulation of
unliquidated cash advances of which liquidation thereof may become remote.

Late liquidation of cash advances not just posts risk of misappropriation of funds
but also reflections of weak monitoring on the part of the Municipal Accounting Office to
invoke on the liquidation of advances due to inconsonance with the above mentioned
circular.

We recommended that management should:

 Require the Municipal Accountant to strengthen the monitoring controls

on cash advances to ensure that these are liquidated within prescribed
period:

41
  Demand the accountable officers for the immediate submission of
duly accomplish liquidation reports;
 Cause the withholding or suspension of their salaries for non-
compliance therewith.

 Strictly comply with COA Circular 97-002 in the grant and liquidation of
cash advances

Management Comment:

Recommendation is well-taken.

B. PAYABLES

3. The existence of unliquidated obligations under the accounts payable has

been continuously existingin the Municipality’s Financial Statement
(FS),these outstanding payables aged two years and more aggregating to P
696,255.21 and validity of which could no longer be determined.

As provided for under Section98 of P.D. 1445 - Reversion of unliquidated

balances of accounts payable. The Commission, upon notice to the head of agency
concerned, may revert to the unappropriated surplus of the general fund of the national
government, any unliquidated balance of accounts payable in the books of the national
government, which has been outstanding for two years or more and against which no
actual claim, administrative or judicial, has been filed or which is not covered by
perfected contracts on record. This section shall not apply to unliquidated balances of
accounts payable in trust funds as long as the purposes for which the funds were created
have not been accomplished.

Pursuant, however, to Paragraph 80 of PPSAS l that a liability shall be classified

as current when it satisfies any of the following criteria:

a. It is expected to be settled in the entity’s normal operating cycle;

b. It is primarily for the purpose of being traded;
c. It is due to be settled within twelve months after the reporting date; or
d. The entity does not have an unconditional right to defer settlement of the
liability for at least twelve months after the reporting date.

Review on the year-end financial statement and accounts of LGU – Talakag,

Bukidnon revealed that the ending balance of Accounts Payable account includesthose
long outstanding payables that aged two (2) years and more for which no claims have
been filed by the creditors, aggregating to P696,255.21, and validity of which could no
longer be determined for lack of documents supporting its existence. (For details refer to
attachedAnnex A)This is acarryover situation existed in the books of accounts of the
municipality since the adoption of the New Government Accounting System (NGAS).

42
 We understand that long outstanding payables and other obligations should not be
removedfrom the statement of financial position of a government entity by simply
because they have not been paid long after their due date. However, adopting the same
intention/directive of the government enunciatedunderthe above-mentioned section of the
Decree, to revert to the unappropriated surplus of the general fund of such local
government unit, any unliquidated balance of accounts payable, which has been
outstanding for two (2) years or more and against which no actual claim, administrative
or judicial, has been filed or which is not covered by perfected contracts on record.
It may be not appropriate also for the Agency to recognize obligations where
payments are uncertain. Thus, by continuouslykeep on those uncertain obligations within
Agency’s books of accounts woulddefinitely put the account affected as well as the
related FSunreliableand unrealistic.

Recommendation:

In view hereof, require the Municipal Accountant tocarefully review the

validity of the booked accounts payables which are outstanding for more than two
(2) years or more, to ensure that only those valid payables are recorded in the books
of accounts. If found to have no valid claims against the local government unit, cause
the reversion of the same to the unappropriated surplus.

As much as possible apply provision of Section 98 of P.D. 1445 for to the

unappropriated surplus of the general fund of the municipality, any unliquidated
balance of accounts payable which has been outstanding for two years or more and
against which no actual claim, administrative or judicial, has been filed or which is
not covered by perfected contracts on record.

Management Comment:

Recommendation is well-taken. Accounts will be reviewed together with the

Municipal Treasurer’s Office.

C. FUND TRANSFERS

4. The receipt of CY 2017 Local Government Support Fund (LGSF) –

Assistance to Disadvantaged Municipality (ADM) in the total amount of
P 13,025,000.00 did not pass to public perception for lack of public
publicity/information as required under Section 4.4.4(1) of DILG-DBM Joint
Memorandum Circular No. 2017-3 dated May 23, 2017.

Cognizant of the need to provide further support to the LGUs to enable

them to fully carry out functions devolved to them at the same time building their
capacity towards genuine fiscal autonomy, the National Government has scaled up
its effort to ensure meaningful devolution by providing a Local Government
Support Fund (LGSF) under the FY General Appropriation Act (GAA), Republic
Act (RA No. 10924.

43
 The program seeks to equitably assist all municipalities in the delivery of
basic services by providing financial subsidy municipalities for implementation of
their priority program and projects.

Under the general guidelines particularly that of Section 4.4.4. (1) requires
that within a month after receipt of the fund, the LGU shall install the community
billboards within the premises of the municipality hall in accordance with the
specifications prescribed in Annex D thereof.

The Municipality of Talakag, after having been identified as among the

local government unit eligible for release of support fund, the Bureau of Treasury
(BTr) directly downloaded the fund to the municipality by issuing Authority to
Debit Account (ADA) to the Modified Disbursement System (MDS) of the
Authorized Government Servicing Bank (AGSB) concerned which is the Land
Bank of the Philippines in so far on the account of the municipality. On recording
of the receipt of fund releases, the municipality recognized the releases in their
books of accounts some time on June29, 2017 on the basis of Notice of Authority
to Debit Account issued by the BTr.

Review on compliance with this specific information/publicity

requirement, disclosed that no separate billboard, in a prescribed specification,
was installed to public information regarding the name of project, location, name
of implementing office, allocated budget and projects status.

The foregoing requirement is in consonance with transparency objective

of the government, thus non-compliance thereof definitely deprives the public the
needed broader awareness on the programs of the government.

Recommendation:

In view hereof, compliance with this particular requirement is highly

recommended with the cost thereof be incorporated in the Program of Work.

Management Comment:

Recommendation is well-taken

5. BUB infrastructure and water system projects funded by the DA and DILG
with aggregate cost of P46,984,999.00 were not realized as expected in spite of
early receipt of counterpart funds from the funding agencies,thereby
deprived the intended beneficiaries’ communities the opportunity of early
service of the supposed project.

Pursuant to the primary goals of the government for inclusive growth and poverty
reduction that is more transparent, accountable and responsive to the need of
44
marginalized Filipino people, the government, thru those identified participating agencies
including those agencies organized under EO 43, s 2011, has come up with a policy
guidelines and procedures in the implementing the CY 2014 & 2015 programs/projects
identified under the Bottoms-up Budgeting to ensure inclusion of funding requirement
for the development needs of focus cities and municipalities in the budget proposals of
the participating agencies.

The Municipality of Talakag, after having been identified as the proponent

LGU/Implementing Partner and evaluated to be eligible and capable to implement BUB
identified infrastructure and water system projects in its locality. These composed of
BUB funded Road Improvement projects of the Department Agriculture (DA) with
total sub-project cost nearing P 5,000,000.00 and two BUB funded Potable Water System
projects of the Department of Interior and Local Government(DILG) with total sub-
project cost of P41,985,000.00,identified as follows:

Name of Funding Total Sub-Project

Agency Name of Project Location Cost
Dept. of Agriculture Improvement of Purok Tikalaan, Talakag, P 2,222,222.22
1, Tikalaan-Bindulan Bukidnon
Farm-to-Market Road
Improvement of Liguron, Talakag, 2,777,777.77
Junction Prov’l Road- Bukidnon
Liguron Farm-to-
Market Road
DILG RO -10 Upgrading of Potable Brgy. Cosina, 28,960,000.00
Water Supply Cacaon&Dagumbaan,
Talakag, Bukidnon
Upgrading of Potable Brgy. Dagumbaan 13,025,000.00
Water System supply – and Sto. Nino
Phase II Talakag, Bukidnon
Total P 46,984,999.99

As early as 2016, the DA downloaded to the trust fund account of the municipality
the entire counterpart funding of two BUB projects the amount nearing P5,000,000.00.

As to the DILG on the implementation of BUB projects, the amount of P 19,

200,000.00 (out of the DILG Allocation of P 24,000,000.00) was initially downloaded on
March 2016 for Potable Water System of Baragay Cosina, Cacaon & Dagumbaan,
Talakag, Bukidnon with total Sub-project cost of P28,960,000.00. Likewise, DILG also
released mid this year the full amount of P13,025,000.00 intended for Upgrading of
Portable Water System Supply – Phase II of Barangay Dagumbaan, Sto. Ñino, Talakag,
Bukidnon. Both these BUB-DILG funded for Potable Water System projects were due for
awards.

Review on the year-end status report of those BUB-DA funded projects disclosed
that theproject for Improvement of Purok 1, Tikalaan-Bindulan Farm-to-Market

45
Road, Tikalaan, Talakag, Bukidnon with project cost of P 2,222,222.22was reported at
55% accomplishment, whileproject for the Improvement of Junction Provincial
Road-Liguron Farm-to-Market Road, San Isidro Talakag, Bukidnon with project cost
ofP 2,777,777.77 was at 35% accomplishment, respectively. Both these project were
implemented by contracts and all nearly reaching corresponding targeted date of
completion on January 26, 2018 and January 29, 2018, respectively.

Records further revealed that all those mentioned BUB funded projects were
bided late this year (the month of November 2017). At this very instant, we can clearly
say that there is a relative delay in the implementation of those mentioned projects. It is
undisputable that in reality, funds intended for those mentioned projects have long been
available with management (LGU-Talakag) and still intact in the book and bank accounts.

We learned during discussion that there seems relative delay in the procurement
processes on the BUB funded projects. However, on BUB-DILG funded projects,
contributory to the delay was on the programming phase where there was necessity to
harmonize the program costing between the lead executing agency (the DILG RO-10) and
Implementing Partner (LGU-Talakag). Another factor influencing the delay was that the
project proposal should have to be submitted for special legislation and supplemental
budgeting.

Entirely, for now, while government’s expectations in terms of target

accomplishment were not adequately attained with because of the delay, the situation is
quietly not favoring also with the intended beneficiary community for depriving them the
opportunity to avail the early services of the supposed project.

Recommendations:

We recommended to require the municipal Bids and Awards Committee and

the Municipal Engineer to expedite the completion of those BUB funded projects not
only in coping with government expectation, but to provide early services of the
suppose projects to the intended beneficiary communities, as well.

Management Comment:

The Management made update on the above aforementioned projects with the
following projects status:

Name of Actual
Funding Name of Project Location Total Sub-Project Accomplish
Agency Cost -ment

Dept. of Improvement of Tikalaan, Talakag, P

Agriculture Purok 1, Tikalaan- Bukidnon 2,222,222.22
(D.A) Bindulan Farm-to- 90.44%
Market Road

46
 Improvement of Liguron, Talakag,
Junction Prov’l Road- Bukidnon 2,777,777.77
Liguron Farm-to- 91.58%
Market Road
DILG R -10 Upgrading of Potable Brgy. Cosina, Issuance of
Water Supply Cacaon&Dagumbaa 28,960,000.00 NTP
n, Talakag,
Bukidnon
Upgrading of Potable Brgy. Dagumbaan Issuance of
Water System supply and Sto. Nino 13,025,000.00 NTP
– Phase II Talakag, Bukidnon
Total P 46,984,999.99

The office of the municipal engineer are closely monitoring and supervising the
said projects, the two D.A projects are in nearly completion with an accomplishment of
91.58% and 90.44% respectively, while the DILG projects are in the stage of issuing
notice to proceed (NTP).

Auditor’s Rejoinder:

We concur the latest accomplishment of the said projects however we sustain

our audit recommendation since the projects are not yet fully completed.

6. At least, nine (9) of the CY 2014 Grassroots Participatory Budgeting Process

(GPBP) funded projects intended to Civic Society Organizations in the
municipality aggregating to P10,786,941.00 were not fully implemented at
earliest possible time in spite of early receipt of project fund from the
Department of Agriculture (funding agency), thus causing not only
prejudicial to objectives of the government for delaying the implementation,
but also deprives the intended beneficiaries the opportunity to avail the
services/benefits of supposed projects at much needed time, contrary to the
best expectation of the government and public welfare.

Pursuant to the primary goals of the government for inclusive growth and poverty
reduction that is more transparent, accountable and responsive to the need of
marginalized Filipino people, the government, thru those identified participating agencies
including those agencies organized under EO 43, s 2011, has come up with a policy
guideline and procedures in the implementing the CY 2014 programs/projects identified
under the Grassroots Participatory Budgeting Process- GPBP (formerly the Bottoms-up
Budgeting). These GPBP identified projects are to be implemented with the objective of
empowering civil society organization to participate in local planning development and
project execution.

The Municipality of Talakag, after having been identified and evaluated as a

municipality eligible for assistance and capable to implement those identified GPBP
(formerly BUB) project under the Expenditures Program of the Department of
47
Agriculture(with funding sharing of 85%-15%). As such, the municipality was tasked to
implement eighteen (18) of the 2014 GPBP projects of the Department Agriculture (DA)
on the agreement that LGU-Talakag shall manage and be accountable for the use of
project fund and responsible to submit project status and accomplishment report,
including submission of liquidation and verified financial reports.

For this purpose and in pursuant to the Agreement, the DA thru disbursement
voucher No. 2014-12-6920 dated March 23, 2016 credited the 85 % counterpart funding
in amount of P 13,110,136.00 to the account of the municipality deposited under LBP –
Trust Fund account for 85% counterpart funding requirement of CY 2014 projects,
identified as follows:

Amount of
Name of Project Name of Beneficiaries/Location Project (DA
Counterpart)
1 Corn Production Inputs & 4 Ps Parent Leader/Faith Base,
Post-harvest facility – Baylaan, Talakag P 4,915886.00
Purchase of Corn Sheller
2. Poultry House Const. and Maninud-anon
Production ugMabungahonKababaye-an 500,000.00
Association Inc., Brgy. 3, Talakag
3. Cattle Breeding MMKA,(Rep. by Rosie Heramis) 250,000.00
4. Hog and Goat Raising Brgy. 4 Women Association 200,000.00
5. Rubber Production (25 has.) LIDASAFA IA MC (Rep. by 700,000.00
Felipa B. TimbayonG)
6. Swine Production CLLA (Rep. by Jheryn S. Embay) 250,000.00
7. Cattle Production for Draft Cosina Million Women Ass. 250,000.00
Animals
8. Cattle Breeding/Dispersal CMWA (Rep. by Conception C. 250,000.00
Haguingan)
9. Corn Production (25 has.) Talaandig Indigenous Cultural 325,000.00
Minorities Inc.
10. Cattle Breeding Dominorog Small Farmers Ass. 250,000.00
11. Backyard Hog Raising KKK Inc. (Rep. by Ronaldo 250,000.00
(Fattening) Factora)
12. Cattle Dispersal (Heifers) Veteran’s Sons and Daughter, Inc., 200,000.00
Brgy. 2
13. Cattle Breeding (Multiplier) Hagdansa Kalambuan Ass, Inc., 200,000.00
Barangay. 5
14. Post-harvest Facilities (Corn MMPC(Rep. by BriginoNallar, Jr.), 150,000.00
Sheller) Purok 1 Tagbak, Talakag
15. Cassava Production with TTCC, (Rep. by Modesto B. Pocol, 2,000,000.00
Post-harvest Facilities Jr.
16. Training on Daily Cow Care Talakag Retirees Association, Brgy. 200,000.00
& Milk Prod. Machine 5, Talakag
17. Concreting Tikalaan – Purok Tikalaan, Talakag, Bukidnon 985,000.00

48
 I
18. Concreting of Junction Liguron, Talakag, Bukidnon 1,231,250.00
Prov’l Road
Total P 13,110,135.00

With exception of those two road projects that by its nature of implementation
were pure classified under capital outlay expenditures to which an audit observation was
incorporated on other audit memorandum issued for infrastructure projects audit
evaluation, it appropriately mentioning herewith that per verification the rest of the
project were procurements and classified under MOOE expenditures by both participating
agencies (DA and LGU-Talakag),

Perusal on the project and financial status reports disclosed that nine projects with
aggregate cost of P 10,786,941.00 were found not fully implemented in spite early
availability of funds. As identified, there were five projects that were not yet
implemented and 4 projects were partially implemented. These are as follows:

Name of DA LGU Total Sub- Status (as of

Project Counterpart Counterpart project Cost December 31,
2017)
1 Corn P4,915,886.00 871,040.00 P5,786,926.00 For procurement
Production
Inputs & Post-
harvest facility
2. Poultry House 500,000.00 88,235.00 588,235.00 For procurement
Const. and
Production
3. Hog and Goat 200,000.00 35,295.00 235,295.00 With partial
Raising procurement
4. Rubber 700,000.00 123,530.00 823,530.00 With partial
Production (25 procurement
has.)
5. Swine 250,000.00 44,120.00 294,120.00 For procurement
Production
6. Backyard Hog 250,000.00 44,120.00 294,120.00 For procurement
Raising
(Fattening)
7. Post-harvest 150,000.00 26,120.00 176,475.00 For procurement
Facilities (Corn
Sheller)
8. Cassava 2,000,000.00 352,945.00 2,352,945.00 With partial
Production with procurement
Post-harvest
Facilities
9. Training on 200,000.00 35,295.00 235,295.00 For procurement
Daily Cow

49
 Care & Milk
Prod. Machine
Total P9,165,886.oo 1,620,700.00 10,786,941.00

Of course, one major setback we thought for the moment was the delayed on the
implementation of those PGBP projects that it may reach to more than three (3) years to
reach at this stage of implementation.

On the part of the LGU, there is no dispute that funds are already made available
at their end early last year (CY 2016) but going through project execution, the municipal
management was still partly at procurement stage to some of the projects.

From our point of view, however, there seems a mainstream delay down from
releases of counterpart funding from the DA.

In fairness to the management, though the municipal’s BAC had demonstrated

extra effort to accelerate the procurement processes on those BUB projects, but mostly
the bidding had been prolonged due to lack of participating bidders and of course this is
one factor that was contributory to the delayed in the implementation of the projects.

Another complicating situation we anticipated with regard was the standing statute
on utilization of fund for current expenditures which is only expandable to one (1) fiscal
year. For spending and reporting the use of such fund beyond prescribed period would
surely constitute accounting implication for omitting to recognize expense account both
in the books of accounts of participating agency and implementing local government unit
the year those expenses should be reported.

Entirely, for now, while government’s expectations in terms of target

accomplishment were not adequately attained with because of the delay, the situation is
quietly not favoring also with the intended beneficiaries for depriving them the
opportunity to avail the early services of the supposed project.

Recommendation:

We recommended to the municipal management to expedite the completion

of those PGPB projects not only in coping with government expectation, but to also
provide intended beneficiaries with early services of supposed projects.

Management Comment:

The management had already conducted prioritization in the implementation

of the projects.

50
 D. OTHERS

7. Internal control procedure on safeguarding of government funds was not

adequately put in place because some collections were continuously not
remitted intact and in full, thus potentially exposing thosegovernment funds
to higher risk of loss or wastage through illegal or improper disposition,
contrary to sound management enunciated under Section 4 (8) and other
applicable provisions P.D. 1445
Paragraph 8 of Section 4 of P.D. 1445 states that “Generally accepted principles
and practices of accounting as well as of sound management and fiscal administration
shall be observed, provided that they do not contravene existing laws and regulations.”

Likewise, provision of Section 69 of the same Decree requires that “1. Public
officers authorized to receive and collect moneys arising from taxes, revenues, or receipts
of any kind shall remit or deposit intact the full amounts so received and collected by
them to the treasury of the agency concerned and credited to the particular accounts to
which the said moneys belong. The amount of the collections ultimately payable to other
agencies of the government shall thereafter be remitted to the respective treasuries of
these agencies, under regulations which the Commission and the Department (Ministry)
of Finance shall prescribe.

(2) xxxx
(3) xxxx
(4) The respective treasuries of these agencies shall in turn deposit with the proper
government depository the full amount of the collections not later than the
following banking day.
It is significant to mention herewith that internal control is an effective measure to
safeguard its assets, check the accuracy and reliability of its accounting data, and
encourage adherence to prescribed managerial policies (Section 124 of P.D. 1445).

Notwithstanding the foregoing, we noted during our latest cash examination

conducted on the accountabilities of the collecting officers of the municipality that
collections were still not deposited intact the full amount collected for the particular
period. This particular audit observation was already brought to the attention of
management in prior year’s audit, but such observation still continues to exist.

As a matter of fact, in the evaluation of selected Report of CollectionsfromJanuary

to August 2017, we established that collectors did not practice daily remittance of
collections per examination of collection dates per Accountable Formsagainst date of
remittance per Reports of Collections and Deposits (RCD) presented.

From this Audit Team point of understanding, it goes to appear at this premise
that there was somewhat lack of control checking on the disposition of financial
accountability and responsibility fixed with those designated collecting arms of the
municipality.

51
 Contrary to the intent of this meant control procedure, such practiced potentially
exposessupposed government funds to higher risk of loss or wastage through illegal or
improper disposition.

Recommendation:

We recommendedthe Municipal Treasurerto install adequate measure/s to

check time-to-time the accountability of its designated revenue collectors to ensure
that collections for the period are properly reported and fully remitted.

Management Comment:

Recommendation well-taken.

8. The non-submission of Agency’sreport on the Physical Count of Property,

Plant &Equipment (RPCPPE). Consequently, the existence, accuracy and
validity of year end balance of PPE account amounting P171,785,325.20
cannot be validated, which is not in keeping with Sec. 114, Paragraph 4 of
NGAS.

Paragraph 4 of Sec. 114 of the New Government Accounting (NGAS) Manual

provides that the General Services Officer or the Municipal Treasurer, as the case
maybe shall likewise maintain stock cards for supplies, property, plant and equipment,
and work animals in their custody to account for the receipt and disposition of the
same. The balance per stock card/property cards should always reconcile with the
ledger cards of the accounting unit. They should also reconcile with other property
records like Acknowledgement Receipt for Equipment(ARE).(Underscoring ours and
emphasized),

Sec. 123 of the same manual also provides that all issuances of the supplies or
property shall be properly receipted using the forms prescribed under applicable rules
and regulations on supply and property management in local government units. For
transfer of equipment, the Acknowledgement Receipt for Equipment (ARE) shall
however be used.

In addition thereto, 2nd paragraph of Section 124 of NGAS Manual mandates for
physical count of property, plant and equipment of all types shall be conducted
annually and reported in the Report on the Physical Count of Property, Plant and
Equipment (RPCPPE). This shall be submitted to the Auditor concerned not later than
January 31 of each year.

Notwithstanding the foregoing requirements, the Municipality, though

management conducted physical count of its property, plant and equipment late this
year in compliance with previous year’s audit recommendation, has still failed to
furnish the Audit Team a copy of Report on the Physical Count of Property, Plant and
52
 Equipment (RPCPPE). Thus, the correctness of the year-endbalance of Property, Plant,
&Equipmentaccountof P 171,7855,325.20 cannot be validated, as shown in the details
below:
Summary of Plant, Property and Equipment
As of December 31, 2017

PPE Account Book Value

Land P 31,075,728.65
Land Improvements, Aquaculture Structures 643,269.82
Water Supply Systems 516,395.00
Buildings 47,560,201.31
School Buildings 659,735.77
Hospitals and Health Centers 92,721.27
Markets 1,214,643.36
Other Structures 13,516,141.19
Office Equipment 3,562,469.86
Information and Communication Technology Equipment 3,026,345.09
Agricultural and Forestry Equipment 2,982.11
Communication Equipment 193,405.08
Construction and Heavy Equipment 26,534,898.14
Disaster Response and Rescue Equipment 5,376,385.99
Medical Equipment 106,942.12
Military, Police and Security Equipment 1,051,533.52
Sports Equipment 2,479.74
Technical and Scientific Equipment 77,794.30
Other Machinery and Equipment 1,804.98
Motor Vehicles 4,677,368.83
Furniture and Fixtures 1,505,557.93
Books 28,219.74
Construction in Progress - Land Improvements 954,477.50
Construction in Progress - Buildings and Structures 11,756,153.81
Construction in Progress - Infrastructures Assets 13,738,622.35
Work/Zoo Animals 503,115.00
Other Property, Plant and Equipment 3,405,932.74
Total P 171,785,325.20

From audit perspective, the untimely and unstrategicconduct of inventory taken

werefactors hindering the untimely submission of inventory report.

As a result thereof, management’s ascertion on the correctness of accounts

balances appearing in its year-end financial statements, most particularly the PPE
account, cannot considered meeting the required unqualified audit opinion.

53
Recommendation:

We recommended to require the Inventory Committee tosubmit RPCPPE in

pursuant to the above mentioned regulations. Likewise, endeavor to reconcile said
report with accounting records.

Management Comment:

Much as we wanted to comply and abide all the rules, regulations and
requirements needed to complete our inventory taking but we have not finished it
last year due to the fact that the remaining offices were so busy with their functions,
they have not give us time to conduct the inventory taking in their office.

There are also times that the member of the inventory committee is not
available during the said schedule.

Rest assured we will do it earlier this year, since we have already completed
almost 90% of the offices of the Local Government Unit so it would be easier for us
to reconcile our records with the Accounting office.

9. Several Purchase Orders with aggregate amount of P15,373,110.90 were

without date of receipt by the suppliers, thereby contemplating difficulty in
the event that imposition of liquidated damages is imminent due to breach of
deliveries, contrary to the best practice for procurement and sound
management.

It is significant to mentioned in passing herewith thatPurchase Orders(PO) are

commonly used to make acquisition thus completeness of information thereof is an
internal control procedure on procurement and a mandatory undertaking to define
respective responsibilities, rights and privileges.

One basic ethical practice and control procedure given emphases on this audit
representation was the significant of disclosing in the Purchase Orders and/or Notice of
Award the date of receipt of such award by the suppliers. Once PO and/or Notice of
Award accepted and dated, the supplier is bound to perform what is obligatory and
holding himself accountable whatever consequences may arise for breach of performance.

The Commission on the issuances of Purchase Orders by all government entities

has issued COA Circular No. 2009-001, dated February 12, 2009 which reiterates and
amend COA Circular No. 76-34 and 87-278 that audited agencies are required to furnish
the Auditor with a copy of perfected contracts and purchase orders within five (5)
working days upon approval together with the supporting documents for review.

With regard the procurement activities of the municipality, management has

consistently submitting copies of purchase orders issued during the year to the audit Team
54
in compliance to the above-mentioned circular. However, in the review thereof, we noted
that several Purchas Orders (PO) including Notices of Awards with aggregate amount of
P 15,373,110.90 were found not indicative of the dates of the receipt by the suppliers of
such POs/awards.

The way the audit perceive it was the absence of needed review or crosschecking
process on the completeness of disclosures of significant information on the subject
document which should immanent from lower management prior the approval of POs by
the Head of the Procuring Entity. Otherwise, we are of thinking that since management
has nothing done to correct such repetitive omission, they may betolerating to the
intention of suppliers.

It might be too immaterial for management to give bigger consideration the

mentioned omission, but the foregoing well surely causes greater difficulty in the
application of penalty particularly the imposition of liquidated damages in case breach of
term of deliveries committed by the obliged suppliers. Strongly emphasize herewith that
such information (the mentioned date of receipt) is considered the base data for the
computation of imposable penalty particularly that liquidated damages is based on per
day of delay, therefore, its disclosure is with great importance and mandatory.

Recommendation:

We recommended to require the Municipal management to strictly compel

the suppliers to properly acknowledge the issuance of approved Purchase Order by
indicating the date of receipt of such document.

Management Comment:

Recommendation is well-taken. The General Services Office (GSO) is in-

charge of serving the Purchase Order and shall strictly implement the
recommendation.

10. Loan origination cost and financial charges amounting to P536,042.91 for the
P 38.47M Term Loan for the procurement of heavy equipment was
recognized as an outright expense, thus understating the Construction and
Heavy Equipment account of that amount, contrary to accounting standards.

General accounting standards and practice dictates recognition of loan origination

cost and financial charges be deferred and recognized over the life of the loan. Fees
charged to the borrower in connection with the process of originating and application
fees. These costs should be recorded as an asset and the related periodic expense should
be charged to amortization expense. If these costs were expensed in full at the time of
payment, expense for that period would be artificially higher than normal and potentially
misleading. Utilizing the matching principle will allow an agency to align this expense
with the term of the loan.
55
 Furthermore Section 2.03 (d) of the P 38.47M Term Loan Agreement states: “All
other incidental expenses relative to the opening of the Letter of Credit shall be for the
account of the borrower.”

The Municipality of Talakag availed a Term Loan of P38.47M with Development

Bank of the Philippines(DBP), in connection to its procurement of heavy equipment in
CY2013 per signed Term Loan Agreement dated March 25, 2013.

Development Bank of the Philippines credited the P 38.47M loan amount through
a credit memo to the account of the LGU Talakag with the submission of Promissory
Note No. 2013-020 dated November 13, 2013 duly signed by Municipal Treasurer Efren
O. Montesino and former Municipal Mayor Hon. Nestor B. Macapayag.

The following borrowing cost and financial charges was subsequently debited to
the LGU’s account per debit memo dated November 13, 2013:

Front End Fee P 195,000.00

Commitment Fee 126,208.33
Doc Stamp 192,350.00
GRT 22,484.58
Total P 536, 042.91

The attributable origination cost/financial charges for the subject loan was directly
recognized and recorded as an expense for the period the loan was released to the agency
from Development Bank of the Philippines, rather than recognizing the said amount as
prepayment and due to be amortized over the life of the loan.

With the foregoing case, the outright expense of the origination cost of the loan
rendered the CY 2013 financial position understated due to non-recognition of the asset
portion yet to be amortized in the following seven (7) years life of the loan, and
overstating the total expense for the same year.

The aforementioned transaction was not in accordance to the proper recognition or

recording of the subject cost for the loan availment, thus the agency should set-up or
adjusts the appropriate accounts for proper recording.

Recommendation:

We recommended to direct the Municipal Accountant to book the unexpired

portion of the loan origination cost for the remaining life of the loan.

Management Comment:

Recommendation well-taken, adjustment will be done this year.

56
11. Various property of the Municipality aggregating to P 1,582,517.02 were still
under the accountability of those
retired/resigned/terminated/transferred/deceased former officials and
personnel of the municipality because it failed to demand the return of those
properties prior the cessation of their services, thereby not only exposing
municipal management from risk of negligence due to the mentioned lapses,
but also the physical existence, condition and recorded PPE account could
not be validated, contrary to Section 2 of P.D. 1445 and COA circular 92-386.

Pursuant to the declared policy of the state enunciated under Section 2 of P.D.
1445 requires that “all resources of the government shall be managed, expended or
utilized in accordance with law, and regulations, and safeguarded against loss or wastage
through illegal and improper disposition, with a view of ensuring efficiency, economy
and effectiveness in the operations of government. The responsibility to take care of such
policy is faithfully adhered to rest directly with the chief or head of the government
agency concerned. (Underscoring ours and emphasize).

According to COA circular 92-386 on Rules and Regulations for Supply and
Property Management in the Local Governments,

Section 143 Transfer of Accountability… Transfer of non-consumable

supplies or property from the head of the department or office to the end-user shall
be covered by Memorandum Receipts (LGU Form No.09). The general services
officer, municipal or barangay treasurer, as the case may be shall be furnished
with a copy of said Memorandum Receipts
…
Section 145 Responsibility and Duty of a Person Immediately
Accountable.-The person in actual physical possession or entrusted with the
custody or control of supplies or property shall be responsible for the proper use
and care of the same shall exercise due diligence in the utilization and safekeeping
thereof…
…
Section 149 Measure of Liability of Persons Accountable for Supplies or
Property -The person having custody or control of supplies or property is
immediately accountable thereof and shall be liable for its money value in case of
illegal, improper or unauthorized use or misapplication thereof, by himself or any
other person for whose acts he may be responsible, and he also shall be liable for
all loss, damage, or deterioration occasioned by negligence in the keeping or use
of such property. The burden of proof that due diligence and care in the utilization
and safekeeping thereof was observed rests on the accountable officer.
…
Section 158 Receipts of Issuances… Property Issue Slip and Memorandum
Receipt shall be renewed every three (3) years.

Under government auditing standard, particularly on the audit of Property, Plant

and Equipment, this shall be conducted with a view of ascertaining their existence,
propriety of the items composing the respective assets accounts, determining their
57
agreement with records, proving the accuracy of such records, ascertaining if the assets
were utilized economically, efficiently and effectively, and evaluating the adequacy of
controls over the account.

However, in pursuing with such audit standard, we observed during actual

inventory count conducted by management there were some properties that could not
physically be verified and mostly in the accountability of those former officials and
personnel of the municipality who have ceased their services due to
retirement/resignation/transfer/death. Based on the submitted list of those unaccounted
properties, the carrying book value totaled to P 1,582,517.02. The details of the subject
properties are shown in the attached schedule marked as Annex 1 hereof.

Prevalent to management practice was the centralization of issuance of

Acknowledgment Receipt of Equipment (ARE) to the Division/Section Head though
actual custody and use of such equipment and other properties are with subordinate
personnel. Definitely, without cancellation of AREs, thru turn-over or transfer of
accountability, upon cessation of services would certainly render him/her continuously
accountable and liable thereof.

It has mostly emphasized herewith that the renewal of Acknowledgment Receipt

of Equipment (ARE), as sort of transfer of accountability, is necessary, particularly to
those retiring or resigning and transferring personnel who are holding multiple
accountabilities by having several ARE although they are not the actual custodian to
some of the equipment issued under his/her accountability to potentially relieve them of
such accountability.

From audit point of view, what most likely attributed to the foregoing situation
was the potential failure of municipal management to demand for the turn-over or return
of those equipment and other properties, so with the cancellation or transfer of ARE to
the actual custodian of the property issued prior the cessation of services by those
recorded accountable officials/employees of the municipality. Analysis of the
circumstances disclosed that the failure of the office concerned to exercise sound internal
control procedure to safeguard government property by requiring the periodic renewal of
ARE required every three (3) years. In so doing, this wouldat least remind the
accountable officer of his/her accountability, responsibility and liability (arising from
loss, misuse, damage or deterioration of government property due to fault or negligence
in the safekeeping) over those government properties issued to them.

Recommendation:
In view hereof, we recommended to Municipal management the following:

1. Conduct retrieval proceeding for those equipments and other properties

that were in the custody of the above-referred to former officials and
personnel of the Municipality;

2. Re-issue those retrieved properties that are found to be significant in the

Agency’s operation to interested/authorized end-users;
58
 3. Cancel those AREs for those equipment and other properties that are
actually not in the possession of those
retired/resigned/terminated/transfer/deceased former official and
personnel of the Municipality no longer in service and accordingly issue
new ARE to the actual custodian/current end-users of herein referred
properties;

4. Impose the periodic renewal of ARE as required by the regulation; and

5. Endeavour to apply for relief of accountability for those equipment and

other properties that were legitimately omitted or separated from
possession and can no longer be found not on occasion by fault or
negligence. Otherwise, institute appropriate action for those unjustified
unaccounted properties previously issued to officials and personnel no
longer in service with the Municipality.

Management Comments:

These properties listed under the names of the accountable officers who
resigned, retired, transferred or deceased are the properties we have not found
during the inventory taking. We are still trying to locate these properties in other
offices and requested the Accountable Officers to return whatever properties still on
hand for us to have properties re-issued to other employees.

Rest assured we will exert our effort to comply and abide all the rules,
requirements and regulations by the office.

E. GENDER AND DEVELOPMENT

The LGU-Talakag, in compliance with the mandate towards Gender and

Development has disbursed the amount of P11,525,496.00 for GAD related activities
devoted to social welfare, health, environment and natural resources, public safety and
rural development.

The LGU has actively been implementing programs, projects and activities that
are responsive of bringing gender to substantive equality in all sectors of the society and
environment in consonance with its core mandates.

The structure for gender mainstreaming in the municipality has been established
and series of gender training attended and conducted during the early stage of GAD
implementation for CY 2016. The following are some major GAD programs implemented
during CY 2017.

59
 GAD Activity Implemented Projects Cost
Supplemental Feeding to Children P1,293,546.00
Day Care Worker Training 202,486.86
(Maternal Health Program)
Parents Effectiveness Training 21,731.00
Various PWD Supporting Activities 54,347.50
Support to Education 1,264,840.00
Conduct EIC 746,096.92
Youth Sports Development 664,982.00
AICS 3,322,035.00
Women’s month culmination 150,000.00
GAD Training and Planning 242,300.00

F. ENVIRONMENTAL COMPLIANCE

The LGU has its Local Solid Waste Management Board and has established a
Barangay Solid Waste Management Committee in its 29 Barangay. The LGU, through its
Local Solid Waste Management Board, has transmittal its 10- Year Solid Waste
Management Plan CY 2015-2024 to the Environmental Management Bureau- DENR,
Region 10 to be forwarded to the National Solid Waste Management Commission
(NSWC) for approval.

LGU Talakag currently utilizes a 1.5 hectares land as its Disposal Facility
(Control Dump Site) located at Barangay Dagundalahon which is fourteen (14)
kilometers away from poblacion. The municipality has an average total Waste Generation
0.7008 tons/day which disposal is catered by the current disposal facility and is on
operating provisionally while awaiting final approval of certificate by the NSWC.

As of June 2017 and in addition to above-mentioned disposal facility, LGU-

Talakag has purchased another land area of 4.7 hectares at Barangay Dagumbaan for
additional disposal facility of which development plan/design is already on the planning
stage and its development will be fully spearheaded next year.

G. LOCAL COUNCIL FOR PROTECTION OF CHILDREN

For CY 2017, LGU-Talakag, in compliance with the mandate of the national

government towards the strengthening and implementation of the Program, Projects and
Activities of the Local Councils for the Protection of Children (LCPC) per Section 15 of
R 9344 has spent the amount of P805,484.27 in relation thereto which focuses more on
social welfare and health programs.

60
COMPLIANCE WITH TAX LAWS AND REGULATIONS

During the CY 2017, LGU-Talakag have substantially complied with the

provisions of National Internal Revenue No.2-98 dated April 17, 1998 as amended and
the various issuances for the Bureau of Internal Revenue particularly on the withholding
and remittances of taxes from the claims of suppliers/ contractors and employees
compensation. LGU remitted total amount of total amount of P3,221,878.86 and
P7,070,795.33 for employee’s withholding taxes and VAT on availed services and
purchased goods, respectively.

Likewise for GSIS remittance, except for the unremitted balance amounting to
P1,365,051.11as of December 31, 2017, the municipality continuously complies with
existing laws, rules and regulations on proper deduction and remittances of GSIS
contributions in accordance with the provisions of Republic Act No. 8291.

STATUS OF AUDIT SUSPENSION, DISALLOWANCE AND CHARGES

During the CY 2017, A Notice of Suspension amounting to P 750,764.60 was

issued to various accountable personnel for none liquidation of cash advances.
Nevertheless, P 720,884.60 was subsequently liquidated leaving a balance of P 29,880.00
as of December 31, 2017.

61
Part III- STATUS OF IMPLEMENTATION OF PRIOR
YEAR’S AUDIT RECOMMENDATIONS

62
 PART III
STATUS OF IMPLEMENTATION OF PRIOR YEAR’S AUDIT
RECOMMENDATIONS

Out of Twenty (20) CY 2015-2016 prior year’s audit recommendations twelve

(12)wasfully implemented, seven (7) was partially implemented and one (1) was not
implemented.

Status of Reason for

Management
Audit Observation Recommendation Ref. Implement- Partial or Non-
Action
ation implementation
1. Compliance in We AAR -The Bids Fully
the conduct of recommended CY and Awards Implemented
public bidding strict compliance 2016 Committee
on various with the provisions strictly
procurements set forth in the implements
made by the Revised IRR of the
municipality was R.A. 9184 in the provisions of
procurement of RA 9184
not substantiated
catering and hotel
due to the lack
accommodation -Lacking
of supporting services,
documents documents
especiallyprocure
attached to the were
ment which
Disbursement amounts require
submitted.
Vouchers (DVs) the adoption of
contrary to public bidding as
Section 9 of its mode, in order
COA Circular toadhere to the
No. 2012-001 principles of
prescribing the transparency
Revised efficiency and
Guidelines and economy in its
Documentary procurement
Requirements process.
for Common
Government We further
Transactions. recommended that
management,
through the
Municipal
Accountant,
ensure that all
supporting
documents
relative to the
conduct of public

63
 bidding from the
planning stage up
to the issuance of
the Notice to
Proceed should be
attached to their
respective DVs.
2. The submission We recommended
of Purchase that management, AAR Fully
Orders for through the BAC CY Implemented
auditorial and Secretariat submit 2016
technical review all the purchase
were orders and their
inadequately supporting
supported, documents,
contrary to the particularly those
guideline set enumerated in the
forth in COA table above to
Circular No. enable us to
2009-001, thus conduct a review.
depriving the
early detection
of errors in the
evaluation of
compliance with
the requirements
of applicable
laws, rules and
regulations,
completeness of
documentary
requirements and
the initial
evaluation that
the contractual
covenants are
not
disadvantageous
to the
government.
3. Procurement of We AAR -Lacking Fully
land totaling recommended that CY documents Implemented
P6,499,980.00 management strictly 2016 were
were abide to the submitted to
inadequately implementing rules COA.
and regulations in
supported processing

64
 contrary to government
Section 4 (6) of transactions
PD 1445 as it particularly in the
fails to comply purchase of land
with the and other real
properties.
documentary
requirements as
enumerated in
Section 13.1 of
COA Circular
No. 2012-001,
thus validity,
propriety and
legality of the
claims cannot be
ascertained.
4. Twenty five (25) We recommended AAR -Evaluation Partially Re-iterated in
projects totaling implementation of CY and Implemented AAR 2017
P 40,473,896.00 the above projects 2016 Prioritization
funded by so that the of projects
various National purpose for which implementati
Government the funds were on done.
Agencies granted is
remained achieved, thus
unimplemented benefitting the
as of December constituents.
31, 2016, thus
depriving the
constituents of
the municipality
of the benefits
that could have
been derived
from its
implementation.

5. Payment of We recommended AAR -Statements Fully

Progress billings that management 2016 of Time Implemented
for the six Farm strictly enforce the Elapsed
to Market Road conditions of the submitted to
contracts especially
projects funded COA
in the imposition of
by Department liquidated damages
of Agriculture on its projects -The
totaling which incurred management
P10,147,755.11 unjustifiable delays; replied to the
exhibited delay require the findings of
in the Municipal COA

65
 completion, but Engineering Office explaining
management to provide why there
failed to impose Statement of Time were no
or deduct the Elapsed and attach liquidated
corresponding any work damages
suspension orders
liquidated imposed.
and resume orders,
damages there if any to every
from which is progress billings to
not in be able to validate
consonance with the claims made by
the provisions the contractors.
stipulated in
Section 68 of the
IRR of R.A 9184
and Section 8 of
Annex E of the
same IRR .
6. Claims for We recommended AAR Fully
travelling that management: 2016 Implemented
expenses were
not in 1. Strictly
accordance with follow the
the rules and prescribed
regulations in the rules and
grant of travel regulations
allowances/ per and the new
diems as rates in the
prescribed in grant of travel
Executive Order allowances to
No. 298. the
employees.
2. Stop the
grant of hotel
accommodatio
n in excess of
the prescribed
rate of
P400.00/ day.

3. The amount
of claim for
taxi fare of
P1,500.00
should be
scrutinized if
such amount
was actually
66
 expended for
the purpose
and if RER is
used as proof
of receipt, the
point of origin
and the
destination
should be
indicated in
order to
evaluate the
reasonablenes
s of the claim.
4.Exercise
caution in the
utilization of
funds to
prevent the
incurrence of
irregular and
excessive
transactions
which could
be a ground
for
disallowance
in audit.
7. The grant of Recommended that AAR -No more Partially
Performance the management 2016 grant of PBB Implemented
Based Bonus submit appropriate in 2017
(PBB) for legal basis to pending
CY2015 in the support the guidelines.
amount of P disbursement of
2,229,500.00
PBB for CY2015, -Set up
does not have
or required refund Receivable
a legal basis
since referred of amounts account for
DBM received. refund
Memorandum
Circular No.
2015-1 as
basis for the
grant does not
include LGUs
in the release
guidelines.
8. Payments made to We AAR -Clothing Fully

67
 LGU employees reiterated our 2016 allowance is Implemented
amounting to recommendation to classified
P808,800.00 were stop the payments under the
made without of expenses without Personal
legal basis legal basis to avoid Services item
contrary to disallowance in
in the Annual
Section 2 of PD audit. We also
1445. recommend the Budget of
inclusion of 2018 which
Clothing Allowance was prepared
under the Personal in thr 3rd
Services item in the quarter of
agency’s Annual 2017.
Budget in the
subsequent years.
9. Only twenty We recommend that AAR -Evaluation Partially Re-iterated in
seven percent management 2016 and Implemented AAR 2017
(27%) of the prioritize the Prioritization
total implementation of of project
appropriations the projects funded implementati
under the 20% DF
for on done.
in order to deliver
Infrastructure/ optimum results and
Development benefits to its
Projects under constituents.
the LGU’s CY
2016 Local
Development
Fund were
utilized as of
December 31,
2016, thus
depriving the
constituents of
the municipality
of the benefits
that can be
derived from the
socio- economic
development
projects.
10. The Management We recommended AAR -GSO Partially Re-iterated in
failed to conduct that management CY conducted Implemented AAR 2017
the physical create an inventory 2015 initial
inventory of all committee and issue inventory
Property, Plant and a directive to per office.
Equipment of the conduct physical
-Executive
Municipality, inventory
hence the immediately. order was
issued

68
 existence, accuracy creating the
and validity of the inventory
fixed assets committee.
account amounting -Actual
P222,706,829.41 physical
cannot be
inventory
validated.
already
scheduled
CY 2017.
11. Motor Vehicles We recommended AAR -Budget for Partially
and Heavy that management CY the Implemented
Equipment costing prioritize the 2015 construction
P13,079,390.16 immediate of garage
and construction of was
P78,981,400.47, garage in CY
provided
respectively were 2016, to prevent
exposed to any possible losses and through
climatic adversities wastage of supplementa
since the vehicles government l budget
and heavy property. since n
equipments were Likewise, include allocation
parked in an open a storeroom for for the said
area outside the acquired construction
LGU Motorpool, expendable and for the
LDRRMC Office semi expendable annual
and Fire supplies in stock budget 2016
Department Office. and not issued to
was already
end users.
approved
before COA
findings.
-Initial plan
for the
garage
drafted but
maybe
changed and
integrated to
the plan of
constructing
a warehouse
in same area.
12. The accuracy and We recommended AAR - Maintenance Partially Reconciliation
reliability of the that management CY of Stock Implemented between the
inventory instruct the 2015 Cards records of the
accounts Property implemented GSO and
amounting to Officer/Supply by GSO. accounting to be
P7,435,205.37 Officer to maintain
- Reconciliati done during the
cannot be stock cards for
on between conduct of
69
 ascertained, due proper control of the records physical
to non- inventory of inventory.
maintenance of purchases and accounting
stock cards for issuances and and GSO
the inventory instruct the will be done
accounts and Accountant and
after the
physical inventory the Property
of supplies or Officer to conduct of
property. reconcile their physical
respective records to inventory by
ascertain the the
existence of the committee.
asset account and
reliability of the
financial data.
13. The inability of the We recommended AAR -Corrected Fully
BAC that management CY and Implemented
Members to follow follow strictly the 2015 Complied
the provisions of provisions of RA
RA 9184 in the 9184 in the
implementation of implementation of
straight contract straight contract and
and the non- provide a clear term
provision of and conditions to
penalty for the protect the interest
contractor resulted of the Municipality.
to abandoned Furthermore,
project, to the impose penalty or
disadvantage of the blacklist the
Municipality. defaulting
contractor. Then
complete the project
by administration.
14. Gender and We recommended AAR Corrected Fully
Development that management CY and Implemented
(GAD) instruct the GAD 2015 Complied
Appropriation in Focal Person and the
the Annual Budget Municipal Budget
of the LGU and the Office to
GAD Plan synchronize the
submitted by GAD GAD Plan with the
Focal Person do Annual Budget.
not tally. Also the Likewise, advice the
Annual Investment Municipal Planning
Plan (AIP) which and Development
include so many Officer to include in
projects is not the Annual
possible to Investment Plan
implement within a only the projects
year. that can be funded
and implemented

70
 during the year.
15. The LGU Talakag We recommended AAR Justification Not
granted several that management CY already Implemented
monetary awards exercise prudence 2015 submitted for
totaling and good sense in evaluation by
P11,511,239.80 the utilization of audit team
under the PRAISE government
program, without a resources.
clear basis for the Consequently,
amount given. require refund from
the concerned
Municipal Official
and Employees.
16. The Other We recommended AAR Fully
Maintenance and that the Municipal CY Implemented
Other Operating Budget Officer and 2015
Expenses of the Municipal
P52,617,864.53 as Accountant should
per December, exercise prudence in
2015 trial balance controlling and
exceeded its CY recording expenses
2015 appropriation to their correct
of P12,965,000.00 expense account.
by P39,652,864.53
or 306%.
17. Expenditures We recommended AAR - Proposal on Partially Under
totalling that management CY guidelines Implemented discussion with
P2,578,624.80 stop the granting of 2015 for AICS Saggunian for
were incurred by representation citing the issuance of
the Municipality expenses to limits was pertinent
without legal basis. Barangay Officials,
submitted regulation on
They are educational
expenditures for assistance to to the LCE. grant of
representation municipal officials/ For review representation
expenses of employees and the and allowance of
Barangay printing of calendars approval of barangay
Officials, which are without the SB. officials.
educational legal basis and - Grant of
assistance to personal in nature, educational
Municipal to avoid assistance
Officials and disallowance of was already
employees and transactions.
stopped.
financial
assistance. Moreover, the
Sangguniang Bayan
Members of
Talakag, thru
legislation, should
set a limit to the
financial assistance
given, and should

71
 properly identify the
kind of assistance
extended like
transportation,
medicine, burial and
others.
18. The Municipality We recommended AAR Practice Fully
incurred that management CY already Implemented
unnecessary and stop authorizing the 2015 corrected
excessive official and
expenditures of employees to attend
P1,796,545.00 for trainings, seminars,
airfare, hotel workshops or
accommodation, similar activities not
meals and related to their
travelling functions. The Head
expenses, contrary of the Agency shall
to COA Circular take full cognizance
No. 2012-003. of his principal
responsibility and
accountability
relative to the
prudent use of
financial resources.
We also required the
participants to
refund the excessive
claim of meals and
lodging which was
already provided at
the venue of their
seminar/trainings.
19. The granting of We recommended AAR Strictly Fully
Collective that management CY complied implemented
Negotiation follow the 2015 with the
Agreement guidelines DBM
Incentives (CNA) prescribed by the guidelines
in the total amount DBM in the granting
of P1,206,000.00 of CNA Incentives
was not in and require officials
accordance with and employees to
the guidelines refund the amount
prescribed by the claimed in excess of
Department of the allowable CNA
Budget and Incentive.
Management.
20. The reciprocal We recommended AAR Reconciled Fully
accounts, Due to that management CY already implemented
and Due from locate/reconcile 2015
Other Funds ; and correct the

72
Subsidy to and errors that affect
Subsidy from the reliability of
Other Funds of the Reciprocal
the Municipality Accounts in all
were not transactions
reconciled affecting the Due
contrary to to Other Funds
contrary to the and Due from
Philippine Public Other Funds;
Sector Subsidy from
Accounting Other Funds and
Standards Subsidy to Other
(PPSAS) Funds accounts in
resulting in accordance with
unreliable the PPSAS
balances of the provisions
financial
Statements.

73
 Part IV- ANNEXES
A. Statement of Financial Statements
A.1 General Fund
A.2 Special Education Fund
A.3 Trust Fund

B. Statement of Financial Performance

B.1 General Fund
B.2 Special Education Fund
B.3 Trust Fund

C. Statement of Condensed Cash Flow

C.1 General Fund
C.2 Special Educational Fund
C.3 Trust Fund

D. Statement of Changes in Net Assets/ Equity

D.1 General Fund
D.2 Special Educational Fund
D.3 Trust Fund

E. Status of Appropriation, Allotment and Obligations (SAAOB)

E.1 Current Legislative Appropriations (General Fund)
E.2 Continuing Legislative Appropriations (General Fund)
E.3 Current Legislative Appropriations (Special Education Fund)
E.4 Continuing Legislative Appropriation (Special Education Fund)

74
MUNICIPALITY OF TALAKAG
(City, Municipality, Province)
Consolidated Statement of Financial Position
As at December 31, 2017
(In Philippine Pesos)

Note 2017 GENERAL FUND SPECIAL EDUCATION FUND TRUST FUND

ASSETS
Current Assets
Cash and Cash Equivalents 4 258,421,326.84 164,918,945.74 1,815,977.35 91,686,403.75
Investments 3,780.00 3,780.00 -
Receivables 5 59,143,959.20 38,090,835.33 13,894,754.76 7,158,369.11
Inventories 6 7,696,426.67 7,003,034.69 156,831.35 536,560.63
Prepayments and Deferred Charges 1,735,933.43 1,311,549.45 - 424,383.98
Total Current Assets 327,001,426.14 211,328,145.21 15,867,563.46 99,805,717.47

Non-Current Assets
Property, Plant and Equipment 7 171,785,325.20 164,534,426.11 1,555,873.31 5,695,025.78

Biological Assets 8 30,700.00 30,700.00 - -

Total Non-Current Assets 171,816,025.20 164,565,126.11 1,555,873.31 5,695,025.78

Total Assets 498,817,451.34 375,893,271.32 17,423,436.77 105,500,743.25

75
LIABILITIES
Current Liabilities
Financial Liabilities 9.1 27,602,809.96 27,061,406.57 158,372.72 383,030.67
Inter-Agency Payables 9.2 74,099,112.67 5,617,947.95 519,880.64 67,961,284.08
Intra-Agency Payables 9.3 3,312,018.66 2,735,597.88 3,440.00 572,980.78
Trust Liabilities 9.4 8,914,686.33 25,841.98 8,888,844.35
Long Term Liabilities - - -
Deferred Credits/Unearned Income 9.5 17,019,530.10 3,544,791.49 13,211,638.61 263,100.00
Total Current Liabilities 130,948,157.72 38,985,585.87 13,893,331.97 78,069,239.88

Non-Current Liabilities
Financial Liabilities 9.1 10,991,428.60 10,991,428.60 - -

Other Payables 24,457,585.69 5,900,187.59 - 18,557,398.10

Total Non-Current Liabilities 35,449,014.29 16,891,616.19 - 18,557,398.10

Total Liabilities 166,397,172.01 55,877,202.06 13,893,331.97 96,626,637.98

NET ASSETS/EQUITY
Government Equity 332,420,279.33 320,016,069.26 3,530,104.80 8,874,105.27

Total Liabilities and Net Assets/Equity 498,817,451.34 375,893,271.32 17,423,436.77 105,500,743.25

76
MUNICIPALITY OF TALAKAG
Province of Bukidnon
Consolidated Statement of Financial Performance
For the Year Ended December 31, 2017
(With Comparative Figures for CY 2016)
(In Philippine Pesos)

2017 GENERAL FUND SPECIAL EDUCATION FUND TRUST FUND

Note
Revenue
Tax Revenue 10 7,883,379.68 6,725,946.11 1,157,433.57 -
Share from Internal Revenue Collections 10 235,284,666.00 235,284,666.00 -
Service and Business Income 11 8,022,505.65 8,017,958.23 4,547.42 -
Shares, Grants and Donations 12 - - - -
Other Income 13 276,237.82 276,237.82 -
Total Revenue 251,466,789.15 250,304,808.16 1,161,980.99 -

Less: Current Operating Expenses

Personnel Services 14 85,684,867.26 85,684,867.26 - -
Maintenance and Other Operating Expenses 15-19 83,325,290.49 81,821,355.09 1,503,935.40 -
Non-cash Expenses 21 13,409,152.41 12,993,277.25 415,875.16 -
Financial Expenses 20 1,575,448.82 1,575,448.82 - -
Current Operating Expenses 183,994,758.98 182,074,948.42 1,919,810.56 -

77
Surplus (Deficit) from Current Operation 67,472,030.17 68,229,859.74 (757,829.57) -
Add (Deduct):
Transfers, Assistance and Subsidy From 22 9,161,801.52 4,237,545.31 - 4,924,256.21
Transfers, Assistance and Subsidy To 23 20,679,168.50 20,054,198.50 - 624,970.00
Surplus(Deficit) for the period 55,954,663.19 52,413,206.55 (757,829.57) 4,299,286.21

78
MUNICIPALITY OF TALAKAG
Province of Bukidnon
Consolidated Statement of Cash Flows
For the Year Ended December 31, 2017
(With Comparative Figures for CY 2016)
(In Philippine Pesos)

2017 GENERAL FUND SPECIAL EDUCATION FUND TRUST FUND

Cash Flows from Operating Activities

Cash Inflows
Collection from Taxpayers 9,083,090.15 6,725,946.11 2,357,144.04 -

Share from Internal Revenue Allotment 235,284,666.00 235,284,666.00 -

Receipts from business/service income 7,252,569.16 7,252,569.16 - -
Interest Income 769,936.49 765,389.07 4,547.42 -
Other Receipts 101,232,572.74 49,529,691.99 51,702,880.75
Total Cash Inflows 353,622,834.54 299,558,262.33 2,361,691.46 51,702,880.75
Cash Outflows
Payment of expenses 84,448,490.59 83,215,460.49 1,233,030.10
Payments to suppliers and creditors 44,234,920.85 25,687,549.28 346,094.73 18,201,276.84
Payments to employees 85,794,697.26 85,794,697.26 -
Interest Expense - -
Other Expenses 66,537,826.06 48,430,799.63 1,490,357.39 16,616,669.04
Total Cash Outflows 281,015,934.76 243,128,506.66 3,069,482.22 34,817,945.88
Net Cash Flows from Operating Activities 72,606,899.78 56,429,755.67 (707,790.76) 16,884,934.87

79
Cash Flows from Investing Activities
Cash Inflows
Proceeds from Sale of Investment Property - - - -
Proceeds from Sale/Disposal of Property, Plant and - - - -

Equipment - - - -
Proceeds from Sale of Non-Current Investments - - - -

Collection of Principal on loans to other entities - - - -

Total Cash Inflows - - - -
Cash Outflows
Purchase/Construction of Investment Property - - - -
Purchase/Construction of Property, Plant and Equipment 13,757,499.30 13,677,891.41 79,607.89 -

Investment - - - -
Purchase of Bearer Biological Assets - - - -
Purchase of Intangible Assets - - - -
Grant of Loans - - - -
Total Cash Outflows 13,757,499.30 13,677,891.41 79,607.89 -
Net Cash Flows from Investing Activities (13,757,499.30) (13,677,891.41) (79,607.89) -
Cash Flows from Financing Activities
Cash Inflows
Proceeds from Issuance of Bonds - - - -
Proceeds from Loans - - - -
Total Cash Inflows - - - -
Cash Outflows
Payment of Long-Term Liabilities - -
Retirement/Redemption of debt securities - - - -
Payment of loan amortization 7,149,515.53 7,149,515.53 - -

80
Total Cash Outflows 7,149,515.53 7,149,515.53 - -
Net Cash Flows from Financing Activities (7,149,515.53) (7,149,515.53) - -
Total Cash Provided by Operating, Investing and
Financing Activities 51,699,884.95 35,602,348.73 (787,398.65) 16,884,934.87
Add: Cash at the Beginning of the year 206,721,441.90 129,316,597.02 2,603,376.00 74,801,468.88
Cash Balance at the End of the Year 258,421,326.85 164,918,945.75 1,815,977.35 91,686,403.75

81
MUNICIPALITY OF TALAKAG
Province of Bukidnon
Consolidated Statement of Changes in Net Assets/Equity
For the Year Ended December 31, 2017
(With Comparative Figures for CY 2016)
(In Philippine Pesos)

GENERAL FUND SPECIAL EDUCATION FUND TRUST FUND

CONSOLIDATED Accumulated Accumulated Accumulated
Surpluses/(Deficits) Surpluses/(Deficits) Surpluses/(Deficits)

Balance at January 1, 2017 278,188,134.43 267,533,540.66 6,079,774.71 4,574,819.06

Add (Deduct)
Change in Accounting Policy - - - -
Prior Period Errors (1,722,518.29) 69,322.05 (1,791,840.34) -
Restated Balance 276,465,616.14 267,602,862.71 4,287,934.37 4,574,819.06
Add (Deduct) Changes in net
assets/equity during the year
Adjustment of net revenue - - - -
recognized directly in net
assets/equity
Surplus (Deficit) for the period 55,954,663.19 52,413,206.55 (757,829.57) 4,299,286.21
Total recognized revenue and 332,420,279.33 320,016,069.26 3,530,104.80 8,874,105.27
expenses for the period

Balance at December 31, 2017 332,420,279.33 320,016,069.26 3,530,104.80 8,874,105.27

82
Municipality of Talakag, Bukidnon
STATUS OF APPROPRIATIONS, ALLOTMENTS, OBLIGATIONS AND BALANCES
(Current Legislative Appropriation)
DECEMBER 2017
GENERAL FUND

FUNCTION / PROGRAMS / APPROPRIA ALLOTMENT OBLIGATION BALANCE OF

PROJECTS / ACTIVITIES TIONS S S APPROPRIAT ALLOTMENT
IONS S
MAYOR'S OFFICE - 1011
Personal Services
Salaries & Wages 2,323,790.00 2,323,790.00 2,323,790.00 - -
Personnnel Economic Relief Allowance 144,000.00 144,000.00 144,000.00 - -
(PERA)
Representation Allowance (RA) 97,200.00 97,200.00 97,200.00 - -
Transportation Allowance (TA) 97,200.00 97,200.00 97,200.00 - -
Cash 40,000.00 40,000.00 30,500.00 9,500.00 9,500.00
Gift
Year-End Benefits 187,711.30 187,711.30 187,711.30 - -
Midyear Bonus 195,211.00 195,211.00 195,211.00 - -
Productivity Enhancement Incentive 40,000.00 40,000.00 30,000.00 10,000.00 10,000.00
Life & Retirement Insurance 278,854.80 278,854.80 278,854.80 - -
Contributions
PAG-IBIG Contributions 52,317.00 52,317.00 46,476.20 5,840.80 5,840.80
Philhealth Contibutions 25,650.00 25,650.00 21,350.00 4,300.00 4,300.00
ECC Contributions 9,600.00 9,600.00 7,150.00 2,450.00 2,450.00
Other Personnel Benefits - -
a.) Monetization 210,101.00 210,101.00 204,608.57 5,492.43 5,492.43
Rice Allowance 198,000.00 198,000.00 198,000.00 - -
Terminal Leave Benefits 126,820.00 126,820.00 126,813.60 6.40 6.40
Sub-totals 4,026,455.10 4,026,455.10 3,988,865.47 37,589.63 37,589.63
Maintenance and Other Operating
Expenses
Traveling Expenses 550,000.00 550,000.00 529,586.14 20,413.86 20,413.86
Seminars and Training Expenses 500,000.00 500,000.00 491,141.15 8,858.85 8,858.85
Supplies and Materials - -
a.) Office Supplies 300,000.00 300,000.00 262,393.04 37,606.96 37,606.96
b.) Copier - - - -
Gasoline, Oil and Lubricants Expenses 800,000.00 800,000.00 672,059.93 127,940.07 127,940.07
Telephone and Fax - -
- -
Repairs and Maintenance - Office 20,000.00 20,000.00 8,900.00 11,100.00 11,100.00
Equipment
Repairs and Maintenance - Motor 4,000,000.00 4,000,000.00 2,291,230.81 1,708,769.19 1,708,769.19
Vehicles

83
Leagues 400,000.00 400,000.00 332,000.00 68,000.00 68,000.00
Other Supplies Expense 30,000.00 30,000.00 30,000.00 - -
Other Services 513,011.00 513,011.00 417,247.93 95,763.07 95,763.07

Sub - total 7,113,011.00 7,113,011.00 5,034,559.00 2,078,452.00 2,078,452.00

Capital
Outlay
Laptop 40,000.00 40,000.00 36,870.00 3,130.00 3,130.00
Sub - total 40,000.00 40,000.00 36,870.00 3,130.00 3,130.00
TOTALS 11,179,466.10 11,179,466.10 9,060,294.47 2,119,171.63 2,119,171.63
NON - OFFICE
Anniversary Bonus 1,419,000.00 1,419,000.00 1,419,000.00 - -
CNA 3,088,000.00 3,088,000.00 3,088,000.00 - -
PRAISE 1,858,525.00 1,858,525.00 1,858,524.50 0.50 0.50
PMI 1,564,000.00 1,564,000.00 1,564,000.00 - -
BAC HONORARIUM 1,009,470.00 1,009,470.00 813,215.54 196,254.46 196,254.46
Gratuity 1,075,000.00 1,075,000.00 1,062,000.00 13,000.00 13,000.00
Support to Line Agencies - -
Population Development 14,600.00 14,600.00 14,600.00 - -
Comelec 60,000.00 60,000.00 60,000.00 - -
Commission on Audit 143,422.00 143,422.00 143,411.02 10.98 10.98
Manolo Fortich Trial Court 59,726.00 59,726.00 28,686.13 31,039.87 31,039.87
MCTC - Representation Expense 60,000.00 60,000.00 60,000.00 - -
Traveling 20,669.00 20,669.00 20,668.21 0.79 0.79
Support to Associations - -
Association of Tribal Council 175,000.00 175,000.00 144,746.56 30,253.44 30,253.44
Support to Barangays 1,417,000.00 1,417,000.00 1,349,000.00 68,000.00 68,000.00
Support to Ips 140,000.00 140,000.00 79,997.58 60,002.42 60,002.42
Support to Special Bodies - -
People's Law Enforcement Board 95,000.00 95,000.00 88,818.33 6,181.67 6,181.67
Local Health Board - - - -
Municipal Peace and Order Council 92,423.00 92,423.00 87,423.00 5,000.00 5,000.00
Bids and Awards Committee 240,000.00 240,000.00 235,012.51 4,987.49 4,987.49
Parole and Probation 40,000.00 40,000.00 39,080.00 920.00 920.00
Support to Education - -
Scholarship Program 1,272,765.00 1,272,765.00 1,264,850.00 7,915.00 7,915.00
Support to Education 232,500.00 232,500.00 232,500.00 - -
Support to Public Schools 610,774.00 610,774.00 480,665.00 130,109.00 130,109.00
Support to TESDA 109,507.00 109,507.00 74,658.90 34,848.10 34,848.10
Environmental Protection - -

84
Multi - Forest Protection - - - -
Mt.Kitanglad 200,000.00 200,000.00 187,138.00 12,862.00 12,862.00
Mt.Kalatungan 200,000.00 200,000.00 69,000.00 131,000.00 131,000.00
Solid Waste Management Operations - -
a. Clean and Green Program 1,877,133.00 1,877,133.00 1,748,823.25 128,309.75 128,309.75
b. Garbage Collection 915,800.00 915,800.00 617,389.54 298,410.46 298,410.46
Support to INREMP 29,125.00 29,125.00 28,525.00 600.00 600.00
Support to Peace and Order - -
Support to Deputized Bantay Bayan 2,500,000.00 2,500,000.00 2,115,291.36 384,708.64 384,708.64
Confidential/Intelligence Fund 3,000,000.00 3,000,000.00 3,000,000.00 - -
Civil Security Expense 3,233,400.00 3,233,400.00 3,095,474.55 137,925.45 137,925.45
Barangay Tanod Special Benefit Program - - - -
Support to Traffic Enforcers 2,283,400.00 2,283,400.00 1,781,082.80 502,317.20 502,317.20
Other Support Services - -
Support to Municipal Mayor's Office 10,063,210.00 10,063,210.00 8,023,674.90 2,039,535.10 2,039,535.10
Operations
Internet 410,000.00 410,000.00 410,000.00 - -
Services
Fidelity Bond 67,954.00 67,954.00 67,953.75 0.25 0.25
Legal Services 210,000.00 210,000.00 168,333.28 41,666.72 41,666.72
PESO 20,000.00 20,000.00 20,000.00 - -
PIO/CTEC 38,000.00 38,000.00 37,948.30 51.70 51.70
Water,Power,Illumination Services 2,650,000.00 2,650,000.00 2,610,674.45 39,325.55 39,325.55
Gasoline,Oil & Lubricants(Ambulance) 500,000.00 500,000.00 202,583.85 297,416.15 297,416.15
Parks/Plazas 70,128.00 70,128.00 63,898.60 6,229.40 6,229.40
Maintenance of Streetlights 59,986.00 59,986.00 53,095.40 6,890.60 6,890.60
Other MOOE 4,020,499.00 4,020,499.00 3,175,910.71 844,588.29 844,588.29
Publication (BAC) 35,434.00 35,434.00 15,433.60 20,000.40 20,000.40
BHW Representation Expense 360,000.00 360,000.00 360,000.00 - -
Medicines & Medical Supplies 1,600,000.00 1,600,000.00 1,591,090.00 8,910.00 8,910.00
Support to Phil.National Red Cross - - - -
Support to Barangay Treasurer 43,000.00 43,000.00 14,500.00 28,500.00 28,500.00
Support to Barangay Secretary 55,000.00 55,000.00 37,488.00 17,512.00 17,512.00
Support to Cooperative 48,125.00 48,125.00 48,125.00 - -
Galing Barangay Award 40,550.00 40,550.00 40,550.00 - -
Updating of E-ngas - - - -
Continuous Learning Program 28,546.00 28,546.00 28,546.00 - -
Tourism Program 1,092,877.00 1,092,877.00 987,134.40 105,742.60 105,742.60
Barangay Outreach Program 1,166,479.00 1,166,479.00 1,146,493.17 19,985.83 19,985.83
SPES 190,000.00 190,000.00 189,981.28 18.72 18.72
SPORT 700,000.00 700,000.00 663,422.00 36,578.00 36,578.00
S
Support to GAD Program 400,000.00 400,000.00 399,022.00 978.00 978.00

85
Youth Development Program 320,000.00 320,000.00 317,577.00 2,423.00 2,423.00
Araw ng Talakag 4,889,438.00 4,889,438.00 4,865,713.47 23,724.53 23,724.53
Support to E-center Program 160,000.00 160,000.00 151,365.47 8,634.53 8,634.53
KAAMULAN 2,440,372.00 2,440,372.00 2,437,655.22 2,716.78 2,716.78
Women Month Celebration 150,000.00 150,000.00 150,000.00 - -
Christmas Activity/Year-end Activity 280,000.00 280,000.00 271,472.75 8,527.25 8,527.25
Peace and Order and Public Safety Plan 9,370,000.00 9,370,000.00 1,619,617.50 7,750,382.50 7,750,382.50
Updating of Local Investment Code 112,540.00 112,540.00 91,056.00 21,484.00 21,484.00
Community Based Monitoring Code 350,000.00 350,000.00 350,000.00 - -
Support to BHW 160,000.00 160,000.00 159,999.80 0.20 0.20
Support to BNS & DCW 130,000.00 130,000.00 - 130,000.00 130,000.00
Consultancy Services(Watersystem) 900,000.00 900,000.00 - 900,000.00 900,000.00
Consultancy Fee (FLUP) 80,000.00 80,000.00 - 80,000.00 80,000.00
sub - totals 72,248,377.00 72,248,377.00 57,621,897.68 14,626,479.32 14,626,479.32
Capital Outlay
Purchase of Landfill 4,000,000.00 4,000,000.00 3,654,000.00 346,000.00 346,000.00
Motorcycle 80,000.00 80,000.00 79,999.00 1.00 1.00
1 unit 1000 liter Plastic Sprayer 6,500.00 6,500.00 1,702.13 4,797.87 4,797.87
Sound System 15,000.00 15,000.00 14,034.00 966.00 966.00
2 units Printer 20,000.00 20,000.00 18,400.00 1,600.00 1,600.00
Rehabilitation of Historical Sites & 500,000.00 500,000.00 98,470.02 401,529.98 401,529.98
Pathways(Rizal Park)
Lot Purchase (for Tikalaan Evacuation 1,150,000.00 1,150,000.00 - 1,150,000.00 1,150,000.00
Center)
Records Room 2,000,000.00 2,000,000.00 - 2,000,000.00 2,000,000.00
Laptop 40,000.00 40,000.00 38,500.00 1,500.00 1,500.00
Puchase of 3 units Television 45,000.00 45,000.00 44,910.00 90.00 90.00
1-unit Computer w/ Printer 10,000.00 10,000.00 7,897.00 2,103.00 2,103.00
Perimeter Fencing (Dumpsite) 150,000.00 150,000.00 - 150,000.00 150,000.00
5-units Dhredder 900,000.00 900,000.00 - 900,000.00 900,000.00
Computer Desktop w/ Printer (NDP) 40,000.00 40,000.00 40,000.00 - -
Computer Desktop 40,000.00 40,000.00 - 40,000.00 40,000.00
Purchase of 1 unit TV 10,000.00 10,000.00 - 10,000.00 10,000.00
Purchase of 4 units Airconditioning 415,000.00 415,000.00 376,712.00 38,288.00 38,288.00
Purchase of 1set Curtain w/ complete 96,000.00 96,000.00 95,800.00 200.00 200.00
Accessories
Purchase of One(1) Unit Smart TV 78" 250,000.00 250,000.00 160,999.00 89,001.00 89,001.00
Purchase of One(1) Unit Vacuum Cleaner 20,000.00 20,000.00 16,008.83 3,991.17 3,991.17
HD
Purchase of Two(2) Units Smart TV 55" 100,000.00 100,000.00 97,998.00 2,002.00 2,002.00
Purchase of One(1) Unit Overhead 30,000.00 30,000.00 22,545.00 7,455.00 7,455.00
Projector
Purchase of One(1) Set Sound System 210,000.00 210,000.00 176,621.00 33,379.00 33,379.00
w/Complete Accessories
Purchase of One(1) Unit Desktop 50,000.00 50,000.00 43,500.00 6,500.00 6,500.00

86
Computer w/printer
Purchase of One(1) Unit Laptop 60,000.00 60,000.00 45,000.00 15,000.00 15,000.00
Computer
Purchase of One(1) Unit Lot Carpet 55,000.00 55,000.00 55,000.00 - -
Purchase of One(1) Unit Desktop 30,000.00 30,000.00 30,000.00 - -
Computer
Purchase of Television 5,000.00 5,000.00 - 5,000.00 5,000.00
Purchase of Monobloc Chairs 56,400.00 56,400.00 56,277.20 122.80 122.80
Children's Playground (additional 200,000.00 200,000.00 200,000.00 - -
appropriation)
Purchase of 1 unit Generator Set 18,000.00 18,000.00 - 18,000.00 18,000.00
Construction of Ground Reservoir 40,000.00 40,000.00 22,300.32 17,699.68 17,699.68
Purchase of 1 unit Van 2,000,000.00 2,000,000.00 - 2,000,000.00 2,000,000.00
Purchase of 1-unit Vehicle (KIA) 1,150,000.00 1,150,000.00 - 1,150,000.00 1,150,000.00
Purchase of Camera (DSLR) 26,000.00 26,000.00 25,498.00 502.00 502.00
Laptop 28,000.00 28,000.00 - 28,000.00 28,000.00
Printer 7,500.00 7,500.00 7,500.00 7,500.00
Purchase of 2units Television for Balaon 20,000.00 20,000.00 19,970.00 30.00 30.00
Elem.School
Construction of Potable Deep Well 2,910,000.00 2,910,000.00 2,910,000.00 2,910,000.00
Watersupply, Brgy.2
Purchase of one(1) set Solar Panel 700,000.00 700,000.00 700,000.00 700,000.00
Purchase of Children's 300,000.00 300,000.00 300,000.00 300,000.00
Playground(add'l.approp)
sub - totals 17,783,400.00 17,783,400.00 5,442,141.50 12,341,258.50 12,341,258.50
TOTALS 90,031,777.00 90,031,777.00 63,064,039.18 26,967,737.82 26,967,737.82
VICE MAYOR - 1016
Personal Services
Salaries & Wages 1,367,364.00 1,367,364.00 1,367,352.00 12.00 12.00
Personnnel Economic Relief Allowance 72,000.00 72,000.00 72,000.00 - -
(PERA)
Representation Allowance (RA) 91,800.00 91,800.00 91,800.00 - -
Transportation Allowance (TA) 91,800.00 91,800.00 91,800.00 - -
Cash 15,000.00 15,000.00 15,000.00 - -
Gift
Year-End Benefits 113,947.00 113,947.00 113,946.00 1.00 1.00
Midyear Bonus 113,947.00 113,947.00 113,946.00 1.00 1.00
Productivity Enhancement Incentive 15,000.00 15,000.00 15,000.00 - -
Life & Retirement Insurance 164,084.00 164,084.00 164,082.24 1.76 1.76
Contributions
PAG-IBIG Contributions 27,349.00 27,349.00 27,347.04 1.96 1.96
Philhealth Contibutions 12,450.00 12,450.00 11,737.50 712.50 712.50
ECC Contributions 3,600.00 3,600.00 3,600.00 - -
-
Other Personnel Benefits - -
a.) Monetization 109,830.00 109,830.00 - 109,830.00 109,830.00
87
Rice Allowance 54,000.00 54,000.00 54,000.00 - -
Sub-totalS 2,252,171.00 2,252,171.00 2,141,610.78 110,560.22 110,560.22

Maintenance and Other Operating

Expenses
Travelin 260,000.00 260,000.00 243,640.00 16,360.00 16,360.00
g
Seminars and Trainings 80,000.00 80,000.00 65,320.00 14,680.00 14,680.00
Office Supplies 36,644.00 36,644.00 23,432.14 13,211.86 13,211.86
Gasoline,Oil and Lubricants 240,000.00 240,000.00 232,728.80 7,271.20 7,271.20
Telephone and Fax 24,000.00 24,000.00 23,821.20 178.80 178.80
Repair and Maintenance - Office 20,000.00 20,000.00 2,225.00 17,775.00 17,775.00
Equipment
Repair and Maintenance - Vehicles 160,000.00 160,000.00 146,064.28 13,935.72 13,935.72
Leagues 150,000.00 150,000.00 142,960.00 7,040.00 7,040.00
Other Supplies Expense 15,000.00 15,000.00 15,000.00 - -
Other MOOE 630,600.00 630,600.00 434,164.69 196,435.31 196,435.31
Sub-totalS 1,616,244.00 1,616,244.00 1,329,356.11 286,887.89 286,887.89
Capital Outlay
Purchase of 1-unit Laptop 50,000.00 50,000.00 49,563.00 437.00 437.00
Sub-totalS 50,000.00 50,000.00 49,563.00 437.00 437.00
TOTALS 3,918,415.00 3,918,415.00 3,520,529.89 397,885.11 397,885.11
SB MEMBER - 1021
Personal Services
Salaries & Wages 6,826,811.08 6,826,811.08 6,826,811.08 - -
Personnnel Economic Relief Allowance 234,000.00 234,000.00 234,000.00 - -
(PERA)
Representation Allowance (RA) 789,750.00 789,750.00 789,750.00 - -
Transportation Allowance (TA) 789,750.00 789,750.00 789,750.00 - -
Cash 55,000.00 55,000.00 48,000.00 7,000.00 7,000.00
Gift
Year-End Benefits 563,718.40 563,718.40 563,718.40 - -
Midyear Bonus 586,908.00 586,908.00 586,908.00 - -
Productivity Enhancement Incentive 55,000.00 55,000.00 46,500.00 8,500.00 8,500.00
Life & Retirement Insurance 627,945.73 627,945.73 627,945.73 - -
Contributions
PAG-IBIG Contributions 147,277.96 147,277.96 136,536.21 10,741.75 10,741.75
Philhealth Contibutions 57,750.00 57,750.00 44,387.50 13,362.50 13,362.50
ECC Contributions 13,200.00 13,200.00 8,900.00 4,300.00 4,300.00
Other Personnel Benefits - -
a.) Monetization 229,659.05 229,659.05 229,659.05 - -
Rice Allowance 162,000.00 162,000.00 162,000.00 - -
Terminal Leave Benefits 199,000.00 199,000.00 198,603.26 396.74 396.74
Sub-total : 11,337,770.22 11,337,770.22 11,293,469.23 44,300.99 44,300.99

88
Maintenance and Other Operating
Expenses
Traveling Expenses 600,000.00 600,000.00 421,259.80 178,740.20 178,740.20
Seminars and Trainings 397,968.00 397,968.00 305,579.40 92,388.60 92,388.60
Office Supplies 272,576.00 272,576.00 265,191.52 7,384.48 7,384.48
Gasoline 160,000.00 160,000.00 138,364.45 21,635.55 21,635.55
,Oil &
Lubrica
nts
- -
Repairs and Maintenance - Office 20,000.00 20,000.00 20,000.00 20,000.00
Equipment
Repairs and Maintenance - Motor - -
Vehicles
Leagues 370,000.00 370,000.00 370,000.00 - -
Other Supplies Expense 50,000.00 50,000.00 50,000.00 - -
Other 1,803,200.00 1,803,200.00 1,478,979.41 324,220.59 324,220.59
MOOE
- -
Publication of Ordinances - - - -
Sub-total : 3,673,744.00 3,673,744.00 3,029,374.58 644,369.42 644,369.42

Capital Outlay
Laptop 20,000.00 20,000.00 20,000.00 20,000.00
Sub-total : 20,000.00 20,000.00 - 20,000.00 20,000.00
TOTALS 15,031,514.22 15,031,514.22 14,322,843.81 708,670.41 708,670.41
SB SECRETARY'S OFFICE -
1022
Personal Services
Salaries & Wages 2,278,668.00 2,278,668.00 2,188,008.00 90,660.00 90,660.00
Personnnel Economic Relief Allowance 264,000.00 264,000.00 248,000.00 16,000.00 16,000.00
(PERA)
Represe 81,000.00 81,000.00 81,000.00 - -
ntation
Allowan
ce (RA)
Transportation Allowance (TA) 81,000.00 81,000.00 81,000.00 - -
Cash 55,000.00 55,000.00 52,500.00 2,500.00 2,500.00
Gift
Year-End Benefits 189,889.00 189,889.00 184,318.00 5,571.00 5,571.00
Midyear Bonus 189,889.00 189,889.00 178,597.00 11,292.00 11,292.00
Productivity Enhancement Incentive 55,000.00 55,000.00 50,000.00 5,000.00 5,000.00
Life & Retirement Insurance 273,445.00 273,445.00 262,560.95 10,884.05 10,884.05
Contributions
PAG-IBIG Contributions 45,579.00 45,579.00 43,760.15 1,818.85 1,818.85

89
Philhealth Contibutions 24,000.00 24,000.00 22,150.00 1,850.00 1,850.00
ECC Contributions 13,200.00 13,200.00 12,208.62 991.38 991.38
Other Personnel Benefits -
a.) Monetization 172,299.00 172,299.00 103,086.64 69,212.36 69,212.36
b.) Loyalty Pay 35,000.00 35,000.00 35,000.00 - -
Terminal Leave 91,000.00 91,000.00 87,596.30 3,403.70 3,403.70
Rice Allowance 180,000.00 180,000.00 180,000.00
Sub - total 4,028,969.00 4,028,969.00 3,809,785.66 219,183.34 219,183.34

Maintenance and Other Operating

Expenses
Traveling Expenses 90,000.00 90,000.00 71,320.00 18,680.00 18,680.00
Seminars and Trainings 48,000.00 48,000.00 43,000.00 5,000.00 5,000.00
Office Supplies 98,507.00 98,507.00 70,748.80 27,758.20 27,758.20
Gasoline, Oil and Lubricants Expenses 8,000.00 8,000.00 5,973.50 2,026.50 2,026.50
- -
Repairs and Maintenance - Office 20,000.00 20,000.00 5,050.00 14,950.00 14,950.00
Equipment
Repairs and Maintenance - Motor - -
Vehicles
Leagues 16,000.00 16,000.00 13,300.00 2,700.00 2,700.00
Other Supplies Expense 55,000.00 55,000.00 55,000.00 - -
Other Services 25,000.00 25,000.00 3,440.00 21,560.00 21,560.00

Sub-total 360,507.00 360,507.00 267,832.30 92,674.70 92,674.70

Capital Outlay
Laptop 50,000.00 50,000.00 48,990.00 1,010.00 1,010.00
Sub-total 50,000.00 50,000.00 48,990.00 1,010.00 1,010.00
TOTALS 4,439,476.00 4,439,476.00 4,126,607.96 312,868.04 312,868.04
Municipal administrator - 1031
Personal Services
Salaries & Wages 695,700.00 695,700.00 695,688.00 12.00 12.00
Personnnel Economic Relief Allowance 24,000.00 24,000.00 24,000.00 - -
(PERA)
Representation Allowance (RA) 81,000.00 81,000.00 81,000.00 - -
Transportation Allowance (TA) 81,000.00 81,000.00 81,000.00 - -
Cash 5,000.00 5,000.00 5,000.00 - -
Gift
Year-End Benefits 57,975.00 57,975.00 57,974.00 1.00 1.00
Midyear Bonus 57,975.00 57,975.00 57,974.00 1.00 1.00
Productivity Enhancement Incentive 5,000.00 5,000.00 5,000.00 - -
Life & Retirement Insurance 83,484.00 83,484.00 83,482.56 1.44 1.44
90
Contributions
PAG-IBIG Contributions 13,914.00 13,914.00 13,913.76 0.24 0.24
Philhealth Contibutions 5,250.00 5,250.00 4,562.50 687.50 687.50
ECC Contributions 1,200.00 1,200.00 1,200.00 - -
Other Personnel Benefits - -
a.) Monetization 55,880.00 55,880.00 27,939.23 27,940.77 27,940.77
Rice Allowance 18,000.00 18,000.00 18,000.00 - -
Sub - total 1,185,378.00 1,185,378.00 1,156,734.05 28,643.95 28,643.95
Maintenance and Other Operating
Expenses
Travelin 346,000.00 346,000.00 313,000.00 33,000.00 33,000.00
g
Seminars and Trainings 80,000.00 80,000.00 61,892.20 18,107.80 18,107.80
Office Supplies 99,188.00 99,188.00 63,829.17 35,358.83 35,358.83
Gasoline, Oil & Lubricants 80,000.00 80,000.00 75,793.86 4,206.14 4,206.14
Other Supplies Expense 5,000.00 5,000.00 5,000.00 - -
Other MOOE 215,600.00 215,600.00 183,447.09 32,152.91 32,152.91
Sub - total 825,788.00 825,788.00 702,962.32 122,825.68 122,825.68
Capital Outlay
Laptop 40,000.00 40,000.00 34,990.00 5,010.00 5,010.00
Sub - total 40,000.00 40,000.00 34,990.00 5,010.00 5,010.00
TOTAL 2,051,166.00 2,051,166.00 1,894,686.37 156,479.63 156,479.63
Human Resource Mgmt.Office - 1032
Personal Services
Salaries & Wages 1,257,120.00 1,257,120.00 1,257,108.00 12.00 12.00
Personnnel Economic Relief Allowance 96,000.00 96,000.00 96,000.00 - -
(PERA)
Representation Allowance (RA) 81,000.00 81,000.00 81,000.00 - -
Transportation Allowance (TA) 81,000.00 81,000.00 81,000.00 - -
Cash 20,000.00 20,000.00 20,000.00 - -
Gift
Year-End Benefits 104,760.00 104,760.00 104,759.00 1.00 1.00
Midyear Bonus 104,760.00 104,760.00 104,759.00 1.00 1.00
Productivity Enhancement Incentive 20,000.00 20,000.00 20,000.00 - -
Life & Retirement Insurance 150,856.00 150,856.00 150,852.96 3.04 3.04
Contributions
PAG-IBIG Contributions 25,144.00 25,144.00 25,142.16 1.84 1.84
Philhealth Contibutions 11,550.00 11,550.00 10,850.00 700.00 700.00
ECC Contributions 4,800.00 4,800.00 4,800.00 - -
Other Personnel Benefits - -
a.) Monetization 100,976.00 100,976.00 100,920.01 55.99 55.99
b.) Loyalty Pay 5,000.00 5,000.00 5,000.00 - -
Rice Allowance 72,000.00 72,000.00 72,000.00 - -
Sub - total 2,134,966.00 2,134,966.00 2,134,191.13 774.87 774.87

91
1011 GENERAL ADMINISTRATION
Maintenance and Other Operating
Expenses
Travelin 60,000.00 60,000.00 59,400.00 600.00 600.00
g
Expense
s
Seminar 72,000.00 72,000.00 66,774.99 5,225.01 5,225.01
s and
Training
s
Office Supplies 70,365.00 70,365.00 65,199.08 5,165.92 5,165.92
Gasoline, Oil and Lubricants Expenses 16,000.00 16,000.00 8,587.12 7,412.88 7,412.88
Telephone Expenses - Mobile 24,000.00 24,000.00 24,000.00 - -
- -
Repairs and Maintenance - Office 20,000.00 20,000.00 8,150.00 11,850.00 11,850.00
Equipment
Repairs and Maintenance - Motor - -
Vehicles
Leagues 15,100.00 15,100.00 15,100.00 - -
Human Resource Development 259,540.00 259,540.00 259,540.00 - -
Civil Service Month Celebration 268,057.00 268,057.00 247,009.12 21,047.88 21,047.88
Other Supplies Expense 20,000.00 20,000.00 20,000.00 - -
Other 280,600.00 280,600.00 265,716.85 14,883.15 14,883.15
MOOE
Formulation of HR Strategic Plan - - - -
Sub - total 1,105,662.00 1,105,662.00 1,039,477.16 66,184.84 66,184.84
Capital Outlay
1 set Desktop Computer 60,000.00 60,000.00 59,084.40 915.60 915.60
Sub - total 60,000.00 60,000.00 59,084.40 915.60 915.60
TOTAL 3,300,628.00 3,300,628.00 3,232,752.69 67,875.31 67,875.31
Planning Office - 1041
Personal Services
Salaries & Wages 2,427,924.00 2,427,924.00 2,426,589.31 1,334.69 1,334.69
Personnnel Economic Relief Allowance 192,000.00 192,000.00 192,000.00 - -
(PERA)
Representation Allowance (RA) 81,000.00 81,000.00 81,000.00 - -
Transportation Allowance (TA) 81,000.00 81,000.00 81,000.00 - -
Cash 40,000.00 40,000.00 40,000.00 - -
Gift
Year-End Benefits 202,327.00 202,327.00 202,322.00 5.00 5.00
Midyear Bonus 202,327.00 202,327.00 202,322.00 5.00 5.00
Productivity Enhancement Incentive 40,000.00 40,000.00 40,000.00 - -
Life & Retirement Insurance 291,354.00 291,354.00 291,176.04 177.96 177.96
Contributions
PAG-IBIG Contributions 48,562.00 48,562.00 48,529.34 32.66 32.66

92
Philhealth Contibutions 25,500.00 25,500.00 24,737.50 762.50 762.50
ECC Contributions 9,600.00 9,600.00 9,600.00 - -
Other Personnel Benefits - -
a.) Monetization 195,017.00 195,017.00 134,199.56 60,817.44 60,817.44
b.) Loyalty Pay 15,000.00 15,000.00 15,000.00 - -
Rice Allowance 144,000.00 144,000.00 144,000.00 - -
Sub - total 3,995,611.00 3,995,611.00 3,932,475.75 63,135.25 63,135.25
1011 GENERAL ADMINISTRATION
Maintenance and Other Operating
Expenses
Traveling Expenses 90,000.00 90,000.00 83,218.12 6,781.88 6,781.88
Seminars and Trainings 80,000.00 80,000.00 80,000.00 - -
Office 134,400.00 134,400.00 109,838.01 24,561.99 24,561.99
Supplies
Gasoline, Oil and Lubricants Expenses 40,000.00 40,000.00 40,000.00 40,000.00
Telephone Expenses - Mobile 9,600.00 9,600.00 9,600.00 9,600.00
Repairs and Maintenance - Office 20,000.00 20,000.00 10,480.00 9,520.00 9,520.00
Equipment
Local Development Council 44,475.00 44,475.00 44,475.00 - -
Plan Formulation & Research:
CBMS Updating of Databank 562,000.00 562,000.00 529,217.50 32,782.50 32,782.50
Leagues 6,900.00 6,900.00 6,900.00 - -
Zoning Services - - - -
Other Supplies Expense 40,000.00 40,000.00 40,000.00 - -
Other Services 50,000.00 50,000.00 31,497.83 18,502.17 18,502.17

Sub - total 1,077,375.00 1,077,375.00 935,626.46 141,748.54 141,748.54

CAPITAL OUTLAY
Office Equipment 5,000.00 5,000.00 1,600.00 3,400.00 3,400.00
Purchase of 11 units Tablet 88,000.00 88,000.00 87,890.00 110.00 110.00
Sub - total 93,000.00 93,000.00 89,490.00 3,510.00 3,510.00
TOTAL 5,165,986.00 5,165,986.00 4,957,592.21 208,393.79 208,393.79
LOCAL CIVIL REGISTRAR -
1051
Personal Services
Salaries & Wages 921,972.00 921,972.00 921,960.00 12.00 12.00
Personnnel Economic Relief Allowance 48,000.00 48,000.00 48,000.00 - -
(PERA)
Representation Allowance (RA) 81,000.00 81,000.00 81,000.00 - -
Transportation Allowance (TA) 81,000.00 81,000.00 81,000.00 - -
Cash 10,000.00 10,000.00 10,000.00 - -
Gift
Year-End Benefits 76,831.00 76,831.00 76,830.00 1.00 1.00
Midyear Bonus 76,831.00 76,831.00 76,830.00 1.00 1.00

93
Productivity Enhancement Incentive 10,000.00 10,000.00 10,000.00 - -
Life & Retirement Insurance 110,638.00 110,638.00 110,635.20 2.80 2.80
Contributions
PAG-IBIG Contributions 18,440.00 18,440.00 18,439.20 0.80 0.80
Philhealth Contibutions 7,350.00 7,350.00 6,662.50 687.50 687.50
ECC Contributions 2,400.00 2,400.00 2,400.00 - -
Other Personnel Benefits - -
a.) Monetization 74,055.00 74,055.00 13,860.00 60,195.00 60,195.00
Rice Allowance 36,000.00 36,000.00 36,000.00 - -
Sub - total 1,554,517.00 1,554,517.00 1,493,616.90 60,900.10 60,900.10
1011 GENERAL ADMINISTRATION
Maintenance and Other Operating
Expenses
Traveling Expenses 64,000.00 64,000.00 63,640.00 360.00 360.00
Seminars and Trainings 48,000.00 48,000.00 47,120.00 880.00 880.00
Supplies and Materials :a)Office 98,542.00 98,542.00 92,630.58 5,911.42 5,911.42
Supplies
b.) Civil Registry Forms 16,175.00 16,175.00 16,175.00 - -
c.) Civil Registry Books 16,000.00 16,000.00 16,000.00 - -
d.) Civil Registry Binders 5,250.00 5,250.00 5,250.00 - -
Gasoline, Oil and Lubricants Expenses 13,629.00 13,629.00 13,628.25 0.75 0.75
Telephone Expenses - Mobile 6,000.00 6,000.00 6,000.00 - -
- -
Repairs and Maintenance - Office 4,000.00 4,000.00 4,000.00 4,000.00
Equipment
Leagues 7,600.00 7,600.00 7,600.00 - -
Other Supplies Expense 10,000.00 10,000.00 10,000.00 - -
Other 179,600.00 179,600.00 139,929.24 39,670.76 39,670.76
MOOE

Sub - total 468,796.00 468,796.00 417,973.07 50,822.93 50,822.93

Capital Outlay
Office Equipment 20,000.00 20,000.00 20,000.00 - -

Purchaseof 1-unit Desktop Computer

w/complete
accessories & printer 57,000.00 57,000.00 53,700.00 3,300.00 3,300.00
1-unit Cabinet 13,000.00 13,000.00 11,880.00 1,120.00 1,120.00
Sub - total 90,000.00 90,000.00 85,580.00 4,420.00 4,420.00
TOTAL 2,113,313.00 2,113,313.00 1,997,169.97 116,143.03 116,143.03
GENERAL SERVICES OFFICE -1061

94
Personal Services
Salaries & Wages 4,423,377.95 4,423,377.95 4,423,377.95 - -
Personnnel Economic Relief Allowance 738,000.00 738,000.00 738,000.00 - -
(PERA)
Representation Allowance (RA) 81,000.00 81,000.00 81,000.00 - -
Transportation Allowance (TA) 81,000.00 81,000.00 81,000.00 - -
Cash 153,000.00 153,000.00 153,000.00 - -
Gift
Year-End Benefits 367,660.40 367,660.40 367,660.40 - -
Midyear Bonus 371,054.00 371,054.00 371,054.00 - -
Productivity Enhancement Incentive 150,000.00 150,000.00 150,000.00 - -
Life & Retirement Insurance 530,356.22 530,356.22 530,356.22 - -
Contributions
PAG- 103,459.00 103,459.00 88,392.70 15,066.30 15,066.30
IBIG
Contribu
tions
Philhealth Contibutions 58,950.00 58,950.00 48,887.50 10,062.50 10,062.50
ECC Contributions 44,400.00 44,400.00 35,345.06 9,054.94 9,054.94
Other Personnel Benefits - -
a.) Monetization 213,642.97 213,642.97 213,642.97 - -
b.) Loyalty Pay 30,000.00 30,000.00 25,000.00 5,000.00 5,000.00
Terminal Leave 70,000.00 70,000.00 56,655.53 13,344.47 13,344.47
Rice Allowance 540,000.00 540,000.00 540,000.00 - -
Sub - total 7,955,900.54 7,955,900.54 7,903,372.33 52,528.21 52,528.21
1011 GENERAL ADMINISTRATION
Maintenance and Other Operating
Expenses
Traveling Expenses 80,000.00 80,000.00 69,640.00 10,360.00 10,360.00
Seminars and Trainings 80,000.00 80,000.00 30,400.00 49,600.00 49,600.00
Supplies and Materials a.) Office 67,200.00 67,200.00 56,284.06 10,915.94 10,915.94
Supplies
Gasoline, Oil and Lubricants Expenses 30,000.00 30,000.00 30,000.00 - -
- -
Repairs and Maintenance - Office 20,000.00 20,000.00 - 20,000.00 20,000.00
Equipment
Repairs 849,000.00 849,000.00 729,732.21 119,267.79 119,267.79
and
Mainten
ance -
a.Public
Building
Building Insurance 250,000.00 250,000.00 250,000.00 - -
Other Supplies Expense 160,000.00 160,000.00 160,000.00 - -
Other MOOE 684,320.00 684,320.00 405,023.60 279,296.40 279,296.40
Sub - total 2,220,520.00 2,220,520.00 1,731,079.87 489,440.13 489,440.13

95
CAPITAL OUTLAY
2 sets Computer Desktop 30,000.00 30,000.00 27,236.70 2,763.30 2,763.30
Purchase of two(2) units water tank 100,000.00 100,000.00 - 100,000.00 100,000.00
Purchase of one(1) unit Water pump 11,000.00 11,000.00 - 11,000.00 11,000.00
Sub - total 141,000.00 141,000.00 27,236.70 113,763.30 113,763.30
TOTAL 10,317,420.54 10,317,420.54 9,661,688.90 655,731.64 655,731.64
MUNICIPAL BUDGET OFFICE -
1071
Personal Services
Salaries & Wages 1,492,140.00 1,492,140.00 1,492,104.00 36.00 36.00
Personnnel Economic Relief Allowance 120,000.00 120,000.00 120,000.00 - -
(PERA)
Representation Allowance (RA) 81,000.00 81,000.00 81,000.00 - -
Transportation Allowance (TA) 81,000.00 81,000.00 81,000.00 - -
Cash 25,000.00 25,000.00 25,000.00 - -
Gift
Year-End Benefits 124,345.00 124,345.00 124,342.00 3.00 3.00
Midyear Bonus 124,345.00 124,345.00 124,342.00 3.00 3.00
Productivity Enhancement Incentive 25,000.00 25,000.00 25,000.00 - -
Life & Retirement Insurance 179,059.00 179,059.00 179,052.48 6.52 6.52
Contributions
PAG-IBIG Contributions 29,845.00 29,845.00 29,842.08 2.92 2.92
Philhealth Contibutions 15,000.00 15,000.00 14,250.00 750.00 750.00
ECC Contributions 6,000.00 6,000.00 6,000.00 - -
Other Personnel Benefits
a.) Monetization 119,853.00 119,853.00 118,348.95 1,504.05 1,504.05
Rice Allowance 90,000.00 90,000.00 90,000.00 - -
Sub - total 2,512,587.00 2,512,587.00 2,510,281.51 2,305.49 2,305.49
1011 GENERAL ADMINISTRATION
Maintenance and Other Operating
Expenses
Traveling Expenses 114,000.00 114,000.00 112,871.00 1,129.00 1,129.00
Seminars and Trainings 96,000.00 96,000.00 95,272.76 727.24 727.24
Office Supplies 181,238.00 181,238.00 161,823.37 19,414.63 19,414.63
Gasoline, Oil and Lubricants Expenses 40,000.00 40,000.00 40,000.00 - -
Repairs and Maintenance - Office 20,000.00 20,000.00 4,600.00 15,400.00 15,400.00
Equipment
Leagues 16,000.00 16,000.00 16,000.00 - -
Other Supplies Expense 25,000.00 25,000.00 25,000.00 - -
Other MOOE 262,000.00 262,000.00 195,546.62 66,453.38 66,453.38
Sub - total 754,238.00 754,238.00 651,113.75 103,124.25 103,124.25
CAPITAL OUTLAY
Printer 8,500.00 8,500.00 8,500.00 8,500.00

96
Purchase of 1 unit Computer 65,000.00 65,000.00 65,000.00 65,000.00
Purchase of 1 unit Laptop 30,000.00 30,000.00 30,000.00 30,000.00
Sub - total 103,500.00 103,500.00 - 103,500.00 103,500.00
TOTAL 3,370,325.00 3,370,325.00 3,161,395.26 208,929.74 208,929.74
MUNICIPAL ACCOUNTANTS
OFFICE-1081
Personal Services
Salaries & Wages 2,369,376.00 2,369,376.00 2,014,412.00 354,964.00 354,964.00
Personnnel Economic Relief Allowance 168,000.00 168,000.00 168,000.00 - -
(PERA)
Representation Allowance (RA) 81,000.00 81,000.00 81,000.00 - -
Transportation Allowance (TA) 81,000.00 81,000.00 81,000.00 - -
Cash 45,000.00 45,000.00 35,000.00 10,000.00 10,000.00
Gift
Year-End Benefits 168,847.00 168,847.00 168,847.00 - -
Midyear Bonus 168,055.00 168,055.00 168,055.00 - -
Productivity Enhancement Incentive 35,000.00 35,000.00 35,000.00 - -
Life & Retirement Insurance 242,569.44 242,569.44 242,569.44 - -
Contributions
PAG-IBIG Contributions 47,392.00 47,392.00 40,428.24 6,963.76 6,963.76
Philhealth Contibutions 25,350.00 25,350.00 20,575.00 4,775.00 4,775.00
ECC Contributions 10,800.00 10,800.00 8,400.00 2,400.00 2,400.00
Other Personnel Benefits
a.) Monetization 50,938.66 50,938.66 50,938.66 - -
Rice Allowance 126,000.00 126,000.00 126,000.00
Sub - total 3,619,328.10 3,619,328.10 3,240,225.34 379,102.76 379,102.76
1011 GENERAL ADMINISTRATION
Maintenance and Other Operating
Expenses
Travelin 120,000.00 120,000.00 114,110.00 5,890.00 5,890.00
g
Expense
s
Seminars and Trainings 136,000.00 136,000.00 118,930.00 17,070.00 17,070.00
Office Supplies 143,945.00 143,945.00 139,659.13 4,285.87 4,285.87
Gasoline, Oil and Lubricants Expenses 26,000.00 26,000.00 2,000.00 24,000.00 24,000.00
- -
Telephone Expenses - Mobile 24,000.00 24,000.00 21,415.96 2,584.04 2,584.04
Repairs and Maintenance - Office 20,000.00 20,000.00 20,000.00 20,000.00
Equipment
Mun. Inventory of Property & Equipment - - - -
Leagues 19,700.00 19,700.00 19,700.00 - -
Other Supplies Expense 35,000.00 35,000.00 35,000.00 - -
Other MOOE 253,800.00 253,800.00 143,411.70 110,388.30 110,388.30

97
Sub - total 778,445.00 778,445.00 594,226.79 184,218.21 184,218.21

Capital Outlay
1 unit Desktop 35,000.00 35,000.00 27,540.00 7,460.00 7,460.00
Purchase of two(2) units printer 18,930.00 18,930.00 18,500.00 430.00 430.00
Computerization 150,000.00 150,000.00 52,150.00 97,850.00 97,850.00
Purchase of one(1) unit computer 35,000.00 35,000.00 35,000.00 35,000.00
Sub - total 238,930.00 238,930.00 98,190.00 140,740.00 140,740.00
TOTAL 4,636,703.10 4,636,703.10 3,932,642.13 704,060.97 704,060.97
MUNICIPAL TREASURER'S
OFFICE-1091
Personal Services
Salaries & Wages 3,330,084.00 3,330,084.00 3,312,864.00 17,220.00 17,220.00
Personnnel Economic Relief Allowance 336,000.00 336,000.00 336,000.00 - -
(PERA)
Representation Allowance (RA) 135,000.00 135,000.00 135,000.00 - -
Transportation Allowance (TA) 135,000.00 135,000.00 135,000.00 - -
Cash 70,000.00 70,000.00 70,000.00 - -
Gift
Year-End Benefits 277,512.00 277,512.00 277,294.00 218.00 218.00
Midyear Bonus 277,512.00 277,512.00 277,294.00 218.00 218.00
Productivity Enhancement Incentive 70,000.00 70,000.00 70,000.00 - -
Life & Retirement Insurance 399,611.00 399,611.00 399,328.56 282.44 282.44
Contributions
PAG-IBIG Contributions 66,602.00 66,602.00 66,554.66 47.34 47.34
Philhealth Contibutions 33,750.00 33,750.00 32,312.50 1,437.50 1,437.50
ECC Contributions 16,800.00 16,800.00 16,800.00 - -
Other Personnel Benefits
a.) Monetization 265,783.00 265,783.00 263,749.25 2,033.75 2,033.75
b.) Loyalty Pay 20,000.00 20,000.00 20,000.00 - -
Rice Allowance 252,000.00 252,000.00 252,000.00 - -
Sub - total 5,685,654.00 5,685,654.00 5,664,196.97 21,457.03 21,457.03
1011 GENERAL ADMINISTRATION
Maintenance and Other Operating
Expenses
Traveling Expenses 236,400.00 236,400.00 236,018.00 382.00 382.00
Seminars and Trainings 150,000.00 150,000.00 119,260.00 30,740.00 30,740.00
Supplies and Materials :
a. Office Supplies 107,603.00 107,603.00 48,112.26 59,490.74 59,490.74
b. Accountable Forms 109,380.00 109,380.00 109,379.60 0.40 0.40
- -
Gasoline, Oil & Lubricants 80,000.00 80,000.00 36,254.65 43,745.35 43,745.35

98
Repair & Maintenance - Office 20,000.00 20,000.00 20,000.00 20,000.00
Equipment
Leagues/ETRACS Membership 45,500.00 45,500.00 45,500.00 - -
Registration & Insurance of Vehicle 503,258.00 503,258.00 503,257.57 0.43 0.43
Other Supplies Expense 70,000.00 70,000.00 70,000.00 - -
Other Services 125,000.00 125,000.00 82,780.31 42,219.69 42,219.69
- -
Revenue Generation Program 180,000.00 180,000.00 176,140.78 3,859.22 3,859.22
Sub - total 1,627,141.00 1,627,141.00 1,426,703.17 200,437.83 200,437.83

TOTAL 7,312,795.00 7,312,795.00 7,090,900.14 221,894.86 221,894.86

MUNICIPAL ASSESSORS -
1101
Personal Services
Salaries 2,155,476.00 2,155,476.00 2,154,952.00 524.00 524.00
&
Wages
Personnnel Economic Relief Allowance 192,000.00 192,000.00 192,000.00 - -
(PERA)
Representation Allowance (RA) 81,000.00 81,000.00 81,000.00 - -
Transportation Allowance (TA) 81,000.00 81,000.00 81,000.00 - -
Cash 40,000.00 40,000.00 40,000.00 - -
Gift
Year-End Benefits 179,623.00 179,623.00 179,621.00 2.00 2.00
Midyear Bonus 179,623.00 179,623.00 179,621.00 2.00 2.00
Productivity Enhancement Incentive 40,000.00 40,000.00 40,000.00 - -
Life & Retirement Insurance 258,661.00 258,661.00 258,594.24 66.76 66.76
Contributions
PAG-IBIG Contributions 43,113.00 43,113.00 43,099.04 13.96 13.96
Philhealth Contibutions 22,650.00 22,650.00 21,900.00 750.00 750.00
ECC Contributions 9,600.00 9,600.00 9,600.00 - -
Other Personnel Benefits
a.) Monetization 173,135.00 173,135.00 113,466.80 59,668.20 59,668.20
b.) Loyalty Pay 10,000.00 10,000.00 10,000.00 - -
Rice Allowance 144,000.00 144,000.00 144,000.00 - -
Sub - total 3,609,881.00 3,609,881.00 3,548,854.08 61,026.92 61,026.92
1011 GENERAL ADMINISTRATION
Maintenance and Other Operating
Expenses
Traveling Expenses 96,000.00 96,000.00 95,980.00 20.00 20.00
Seminars and Training 40,000.00 40,000.00 40,000.00 - -
Office Supplies 71,963.00 71,963.00 66,522.40 5,440.60 5,440.60
Gasoline, Oil and Lubricants 12,500.00 12,500.00 3,234.38 9,265.62 9,265.62
Expenses
Repairs and Maintenance - Office 20,000.00 20,000.00 3,000.00 17,000.00 17,000.00
Equipment
Real Property Tax Administration 75,000.00 75,000.00 51,192.96 23,807.04 23,807.04

99
Leagues 16,000.00 16,000.00 16,000.00 - -
Other Supplies Expense 40,000.00 40,000.00 40,000.00 - -
Other MOOE 180,600.00 180,600.00 118,155.15 62,444.85 62,444.85
Sub - total 552,063.00 552,063.00 434,084.89 117,978.11 117,978.11
Capital Outlay
Computer 30,000.00 30,000.00 28,130.00 1,870.00 1,870.00
Sub - total 30,000.00 30,000.00 28,130.00 1,870.00 1,870.00
TOTAL 4,191,944.00 4,191,944.00 4,011,068.97 180,875.03 180,875.03
RURAL HEALTH UNIT - 4411
Personal Services
Salaries & Wages 6,177,972.00 6,177,972.00 6,173,184.00 4,788.00 4,788.00
Personnnel Economic Relief Allowance 528,000.00 528,000.00 528,000.00 - -
(PERA)
Representation Allowance (RA) 81,000.00 81,000.00 81,000.00 - -
Transportation Allowance (TA) 81,000.00 81,000.00 81,000.00 - -
Cash 110,000.00 110,000.00 110,000.00 - -
Gift
Year-End Benefits 514,831.00 514,831.00 514,831.00 - -
Midyear Bonus 514,831.00 514,831.00 514,241.00 590.00 590.00
Productivity Enhancement Incentive 110,000.00 110,000.00 105,000.00 5,000.00 5,000.00
Life & Retirement Insurance 741,370.00 741,370.00 740,624.28 745.72 745.72
Contributions
PAG-IBIG Contributions 123,569.00 123,569.00 123,427.74 141.26 141.26
Philhealth Contibutions 69,900.00 69,900.00 67,187.50 2,712.50 2,712.50
ECC Contributions 26,400.00 26,400.00 26,370.76 29.24 29.24
Hazard Pay 1,367,993.65 1,367,993.65 1,359,862.33 8,131.32 8,131.32
Subsistence Allowance 354,475.00 354,475.00 346,375.00 8,100.00 8,100.00
Laundry Allowance 39,600.00 39,600.00 39,150.00 450.00 450.00
Other Personnel Benefits
a.) Monetization 360,332.00 360,332.00 360,332.00 - -
b.) Loyalty Pay 5,000.00 5,000.00 5,000.00 - -
Terminal Leave Benefits - - - -
Rice Allowance 396,000.00 396,000.00 396,000.00 -
Sub - total 11,602,273.65 11,602,273.65 11,571,585.61 30,688.04 30,688.04
1011 GENERAL ADMINISTRATION
Maintenance and Other Operating
Expenses
Traveling Expenses 88,000.00 88,000.00 84,943.50 3,056.50 3,056.50
Seminars and Training 88,000.00 88,000.00 87,800.00 200.00 200.00
Office Supplies 63,826.00 63,826.00 37,390.77 26,435.23 26,435.23
Gasoline, Oil and Lubricants Expenses 29,808.00 29,808.00 29,807.08 0.92 0.92
Telephone Expenses - Mobile 24,000.00 24,000.00 21,288.00 2,712.00 2,712.00
Repairs and Maintenance - Office 20,000.00 20,000.00 20,000.00 20,000.00
Equipment
Other Supplies Expense 110,000.00 110,000.00 110,000.00 - -
Other Services 35,000.00 35,000.00 34,080.00 920.00 920.00
HEALTH SERVICES :
a. Filariasis Elimination Services 10,000.00 10,000.00 10,000.00 10,000.00
b. Rabies Elimination Services 70,000.00 70,000.00 69,810.00 190.00 190.00
100
c. Leprosy Elimination Services 5,000.00 5,000.00 5,000.00 5,000.00
d. Malaria Control Services 150,000.00 150,000.00 90,000.00 60,000.00 60,000.00
e. Tuberculosis Control Services 100,000.00 100,000.00 100,000.00 100,000.00
f. HIV_AIDS & STI Control 10,000.00 10,000.00 10,000.00 10,000.00
g. Dengue Control Services 150,000.00 150,000.00 5,250.00 144,750.00 144,750.00
h. Dental Services 50,000.00 50,000.00 6,000.00 44,000.00 44,000.00
i. Operation Tuli 75,000.00 75,000.00 74,375.00 625.00 625.00
j. Maternal Health Care Program 306,320.00 306,320.00 202,486.86 103,833.14 103,833.14
k. Water, Sanitation & Hygiene 50,000.00 50,000.00 39,233.16 10,766.84 10,766.84
l. Family Planning Program 788,200.00 788,200.00 746,096.92 42,103.08 42,103.08
m. Blood Letting Activity 50,000.00 50,000.00 32,230.00 17,770.00 17,770.00
Multi-Sectoral Skills Training 20,000.00 20,000.00 20,000.00 20,000.00
Sub - total 2,293,154.00 2,293,154.00 1,670,791.29 622,362.71 622,362.71
TOTAL 13,895,427.65 13,895,427.65 13,242,376.90 653,050.75 653,050.75
MUN.SOCIAL WELFARE &
DEVELOPMENT - 7611
Personal Services
Salaries & Wages 1,884,936.00 1,884,936.00 1,882,864.40 2,071.60 2,071.60
Personnnel Economic Relief Allowance 168,000.00 168,000.00 168,000.00 - -
(PERA)
Representation Allowance (RA) 81,000.00 81,000.00 81,000.00 - -
Transportation Allowance (TA) 81,000.00 81,000.00 81,000.00 - -
Cash 35,000.00 35,000.00 35,000.00 - -
Gift
Year-End Benefits 157,078.00 157,078.00 157,076.00 2.00 2.00
Midyear Bonus 157,078.00 157,078.00 156,922.00 156.00 156.00
Productivity Enhancement Incentive 35,000.00 35,000.00 35,000.00 - -
Life & Retirement Insurance 226,194.00 226,194.00 225,901.56 292.44 292.44
Contributions
PAG-IBIG Contributions 37,701.00 37,701.00 37,650.28 50.72 50.72
Philhealth Contibutions 18,750.00 18,750.00 18,025.00 725.00 725.00
ECC Contributions 8,400.00 8,400.00 8,400.00 - -
Hazard Pay 143,822.38 143,822.38 137,073.02 6,749.36 6,749.36
Subsistence Allowance 72,000.00 72,000.00 59,325.00 12,675.00 12,675.00
Other Personnel Benefits
a.) Monetization 7,977.80 7,977.80 7,977.80 - -
b.) Loyalty Pay 5,000.00 5,000.00 5,000.00 - -
Rice Allowance 126,000.00 126,000.00 126,000.00 - -
Sub - total 3,244,937.18 3,244,937.18 3,222,215.06 22,722.12 22,722.12
1011 GENERAL ADMINISTRATION
Maintenance and Other Operating
Expenses
Traveling Expenses 72,000.00 72,000.00 72,000.00 - -
Seminars and Training 48,000.00 48,000.00 48,000.00 - -
Office Supplies 62,440.00 62,440.00 37,423.23 25,016.77 25,016.77
Gasoline, Oil and Lubricants Expenses 15,521.00 15,521.00 15,520.70 0.30 0.30

101
Telephone Expenses - Mobile 24,000.00 24,000.00 23,999.60 0.40 0.40
- -
Repairs and Maintenance - Office 20,000.00 20,000.00 3,600.00 16,400.00 16,400.00
Equipment
Leagues 15,000.00 15,000.00 15,000.00 - -
Other Supplies Expense 35,000.00 35,000.00 35,000.00 - -
Other Services 15,000.00 15,000.00 12,520.00 2,480.00 2,480.00
Representation Expense (BNS) 350,000.00 350,000.00 342,900.00 7,100.00 7,100.00
Social Welfare Services :
a. Persons with Disability 100,000.00 100,000.00 54,347.50 45,652.50 45,652.50
b. Parent Effectiveness Training 40,000.00 40,000.00 21,731.00 18,269.00 18,269.00
c. Aid to 3,668,500.00 3,668,500.00 3,322,030.95 346,469.05 346,469.05
Individu
al in
Crisis
(AICS)
Support to Women's Crisis Center 100,000.00 100,000.00 100,000.00 100,000.00
Aid to Nutrition 1,000,000.00 1,000,000.00 993,564.00 6,436.00 6,436.00
OSCA Office 200,000.00 200,000.00 165,640.70 34,359.30 34,359.30

Sub - total 5,765,461.00 5,765,461.00 5,163,277.68 602,183.32 602,183.32

CAPITAL OUTLAY
Computer 40,000.00 40,000.00 37,938.00 2,062.00 2,062.00
Sub - total 40,000.00 40,000.00 37,938.00 2,062.00 2,062.00
TOTAL 9,050,398.18 9,050,398.18 8,423,430.74 626,967.44 626,967.44
MUNICIPAL AGRICULTURES
OFFICE - 8711
Personal Services
Salaries & Wages 1,745,140.25 1,745,140.25 1,744,140.25 1,000.00 1,000.00
Personnnel Economic Relief Allowance 144,000.00 144,000.00 144,000.00 - -
(PERA)
Representation Allowance (RA) 81,000.00 81,000.00 81,000.00 - -
Transportation Allowance (TA) 81,000.00 81,000.00 81,000.00 - -
Cash 30,000.00 30,000.00 30,000.00 - -
Gift
Year-End Benefits 146,618.00 146,618.00 146,618.00 - -
Midyear Bonus 145,803.00 145,803.00 145,803.00 - -
Productivity Enhancement Incentive 45,000.00 45,000.00 30,000.00 15,000.00 15,000.00
Life & Retirement Insurance 210,151.92 210,151.92 210,151.92 - -
Contributions
PAG-IBIG Contributions 47,472.00 47,472.00 35,025.32 12,446.68 12,446.68
Philhealth Contibutions 25,050.00 25,050.00 17,000.00 8,050.00 8,050.00
ECC Contributions 10,800.00 10,800.00 7,200.00 3,600.00 3,600.00
Other Personnel Benefits - -
a.) Monetization 82,262.04 82,262.04 82,262.04 - -

102
b.) Loyalty Pay 10,000.00 10,000.00 10,000.00 - -
Terminal Leave Benefits 384,000.00 384,000.00 380,032.50 3,967.50 3,967.50
Rice Allowance 108,000.00 108,000.00 108,000.00 - -
Sub - total 3,296,297.21 3,296,297.21 3,252,233.03 44,064.18 44,064.18
1011 GENERAL ADMINISTRATION
Maintenance and Other Operating
Expenses
Traveling Expenses 126,000.00 126,000.00 125,150.00 850.00 850.00
Seminars and Training 72,000.00 72,000.00 70,880.00 1,120.00 1,120.00
Office 59,283.00 59,283.00 47,058.14 12,224.86 12,224.86
Supplies
Gasoline, Oil and Lubricants Expenses 43,861.00 43,861.00 40,198.85 3,662.15 3,662.15
- -
Repairs and Maintenance - Office 20,000.00 20,000.00 20,000.00 20,000.00
Equipment
Other Supplies Expense 30,000.00 30,000.00 30,000.00 - -
Other Services 50,000.00 50,000.00 11,100.00 38,900.00 38,900.00
Agricultural Services : - -
a. Crop Services 130,000.00 130,000.00 100,408.12 29,591.88 29,591.88
b. Livestock Services 200,000.00 200,000.00 155,812.12 44,187.88 44,187.88
c. Multi - Sectoral Services 210,000.00 210,000.00 161,774.50 48,225.50 48,225.50
d. Fishery Services 80,000.00 80,000.00 32,247.82 47,752.18 47,752.18

Sub - total 1,021,144.00 1,021,144.00 774,629.55 246,514.45 246,514.45

CAPITAL OUTLAY
Aircon 30,000.00 30,000.00 29,065.00 935.00 935.00
Projecto 25,000.00 25,000.00 25,000.00 25,000.00
r
sub- totals 55,000.00 55,000.00 29,065.00 25,935.00 25,935.00
TOTALS 4,372,441.21 4,372,441.21 4,055,927.58 316,513.63 316,513.63
MUNICIPAL ENGINEER'S OFFICE -
8751
Personal Services
Salaries & Wages 1,799,532.00 1,799,532.00 1,790,110.10 9,421.90 9,421.90
Personnnel Economic Relief Allowance 144,000.00 144,000.00 144,000.00 - -
(PERA)
Representation Allowance (RA) 81,000.00 81,000.00 81,000.00 - -
Transportation Allowance (TA) 81,000.00 81,000.00 81,000.00 - -

103
Cash 30,000.00 30,000.00 30,000.00 - -
Gift
Year-End Benefits 149,961.00 149,961.00 149,960.00 1.00 1.00
Midyear Bonus 149,961.00 149,961.00 149,040.00 921.00 921.00
Productivity Enhancement Incentive 30,000.00 30,000.00 30,000.00 - -
Life & Retirement Insurance 215,946.00 215,946.00 214,838.40 1,107.60 1,107.60
Contributions
PAG-IBIG Contributions 35,993.00 35,993.00 35,806.40 186.60 186.60
Philhealth Contibutions 18,300.00 18,300.00 17,562.30 737.70 737.70
ECC Contributions 7,200.00 7,200.00 7,200.00 - -
Other Personnel Benefits
a.) Monetization 144,544.00 144,544.00 42,176.62 102,367.38 102,367.38
b.) Loyalty Pay 15,000.00 15,000.00 15,000.00 - -
Rice Allowance 108,000.00 108,000.00 108,000.00 - -
Sub - total 3,010,437.00 3,010,437.00 2,895,693.82 114,743.18 114,743.18
Maintenance and Other Operating
Expenses
Traveling Expenses 56,000.00 56,000.00 55,930.00 70.00 70.00
Seminars and Trainings 56,000.00 56,000.00 32,580.00 23,420.00 23,420.00
Office Supplies 82,876.00 82,876.00 36,388.81 46,487.19 46,487.19
Gasoline, Oil and Lubricants Expenses 64,000.00 64,000.00 58,654.43 5,345.57 5,345.57
- -
Repairs and Maintenance - Office 20,000.00 20,000.00 - 20,000.00 20,000.00
Equipment
Legal & Surveying Services 139,372.00 139,372.00 102,318.94 37,053.06 37,053.06
Other Supplies Expense 30,000.00 30,000.00 30,000.00 - -
Other Services 50,000.00 50,000.00 7,500.00 42,500.00 42,500.00
Sub - total 498,248.00 498,248.00 323,372.18 174,875.82 174,875.82
Capital Outlay
1 unit Aircon 30,000.00 30,000.00 - 30,000.00 30,000.00
Purchase of Concrete Cutter 60,000.00 60,000.00 - 60,000.00 60,000.00
Sub - total 90,000.00 90,000.00 - 90,000.00 90,000.00
TOTAL 3,598,685.00 3,598,685.00 3,219,066.00 379,619.00 379,619.00
Municipal Environment & Natural
Resources Office (MENRO)
Personal Services
Salaries & Wages 695,700.00 695,700.00 695,688.00 12.00 12.00
Personnnel Economic Relief Allowance 24,000.00 24,000.00 24,000.00 - -
(PERA)
Representation Allowance (RA) 81,000.00 81,000.00 81,000.00 - -
Transportation Allowance (TA) 81,000.00 81,000.00 81,000.00 - -
Cash 5,000.00 5,000.00 5,000.00 - -
Gift
Year-End Benefits 57,975.00 57,975.00 57,974.00 1.00 1.00

104
Midyear Bonus 57,975.00 57,975.00 57,974.00 1.00 1.00
Productivity Enhancement Incentive 5,000.00 5,000.00 5,000.00 - -
Life & Retirement Insurance 83,484.00 83,484.00 83,482.56 1.44 1.44
Contributions
PAG-IBIG Contributions 13,914.00 13,914.00 13,913.76 0.24 0.24
Philhealth Contibutions 5,250.00 5,250.00 4,562.50 687.50 687.50
ECC Contributions 1,200.00 1,200.00 1,200.00 - -
Other Personnel Benefits
a.) Monetization 55,880.00 55,880.00 - 55,880.00 55,880.00
Rice Allowance 18,000.00 18,000.00 18,000.00 - -
Sub - total 1,185,378.00 1,185,378.00 1,128,794.82 56,583.18 56,583.18
Maintenance and Other Operating
Expenses
Travelin 74,000.00 74,000.00 58,890.00 15,110.00 15,110.00
g
Seminars and Trainings 56,000.00 56,000.00 13,740.00 42,260.00 42,260.00
Office Supplies 64,000.00 64,000.00 54,591.94 9,408.06 9,408.06
Other Supplies Expense 5,000.00 5,000.00 5,000.00 - -
Other 25,000.00 25,000.00 14,865.00 10,135.00 10,135.00
Services
Sub - total 224,000.00 224,000.00 147,086.94 76,913.06 76,913.06
Capital Outlay
Laptop 25,000.00 25,000.00 23,190.00 1,810.00 1,810.00
Sub - total 25,000.00 25,000.00 23,190.00 1,810.00 1,810.00
TOTAL 1,434,378.00 1,434,378.00 1,299,071.76 135,306.24 135,306.24
Municipal Disaster Risk Reduction
Management Office
Personal Services
Salaries & Wages 385,488.00 385,488.00 385,488.00 - -
Personnnel Economic Relief Allowance 24,000.00 24,000.00 24,000.00 - -
(PERA)
Cash 5,000.00 5,000.00 5,000.00 - -
Gift
Year-End Benefits 32,124.00 32,124.00 32,124.00 - -
Midyear Bonus 32,124.00 32,124.00 32,124.00 - -
Productivity Enhancement Incentive 5,000.00 5,000.00 5,000.00 - -
Life & Retirement Insurance 46,259.00 46,259.00 46,258.56 0.44 0.44
Contributions
PAG-IBIG Contributions 7,710.00 7,710.00 7,709.76 0.24 0.24
Philhealth Contibutions 5,250.00 5,250.00 4,500.00 750.00 750.00
ECC Contributions 1,200.00 1,200.00 1,200.00 - -
Other Personnel Benefits - -
a.) Monetization 30,963.00 30,963.00 - 30,963.00 30,963.00
b.) Loyalty Pay 5,000.00 5,000.00 5,000.00 - -
Rice Allowance 18,000.00 18,000.00 18,000.00 - -
Sub - total 598,118.00 598,118.00 566,404.32 31,713.68 31,713.68
105
Maintenance and Other Operating
Expenses
Representation Expense 60,000.00 60,000.00 60,000.00 - -
Rep./Maint. - Office Equipment 20,000.00 20,000.00 - 20,000.00 20,000.00
Other Supplies Expense 5,000.00 5,000.00 5,000.00 - -
Other Services 25,000.00 25,000.00 - 25,000.00 25,000.00
Travelin - - - - -
g
Sub - total 110,000.00 110,000.00 65,000.00 45,000.00 45,000.00
TOTAL 708,118.00 708,118.00 631,404.32 76,713.68 76,713.68
DILG - 9993
Maintenance and Other Operating
Expenses
Representation Expense 84,000.00 84,000.00 84,000.00 - -
Travelin 68,000.00 68,000.00 58,000.00 10,000.00 10,000.00
g
Seminars and Trainings 70,000.00 70,000.00 36,360.00 33,640.00 33,640.00
Telephone and Fax - -
Office Supplies 32,000.00 32,000.00 20,307.93 11,692.07 11,692.07
Gasoline, Oil and Lubricants Expenses 10,000.00 10,000.00 2,132.30 7,867.70 7,867.70
Other MOOE 143,800.00 143,800.00 106,527.07 37,272.93 37,272.93
Sub - total 407,800.00 407,800.00 307,327.30 100,472.70 100,472.70
Capital Outlay
Projecto 30,000.00 30,000.00 22,990.00 7,010.00 7,010.00
r
Purchase of 1-unit Aircon 20,000.00 20,000.00 16,895.00 3,105.00 3,105.00
Sub - total 50,000.00 50,000.00 39,885.00 10,115.00 10,115.00
TOTAL 457,800.00 457,800.00 347,212.30 110,587.70 110,587.70
FIRE MARSHAL - 1191
Maintenance and Other Operating
Expenses
Representation Expense 60,000.00 60,000.00 60,000.00 - -
Travelin 30,000.00 30,000.00 25,140.00 4,860.00 4,860.00
g
Seminars and Trainings 20,000.00 20,000.00 15,980.00 4,020.00 4,020.00
Telephone and Fax - - - -
Gasoline, Oil and Lubricants Expenses 60,000.00 60,000.00 31,858.03 28,141.97 28,141.97
Supplies and Materials - -
a.) Fire Protection Supplies 30,000.00 30,000.00 20,150.00 9,850.00 9,850.00
b.) Fire Olympic Activities 74,000.00 74,000.00 71,130.00 2,870.00 2,870.00
Sub - total 274,000.00 274,000.00 224,258.03 49,741.97 49,741.97
Capital Outlay
Purchase of 1-unit Aircon 26,000.00 26,000.00 23,005.00 2,995.00 2,995.00
Sub - total 26,000.00 26,000.00 23,005.00 2,995.00 2,995.00
TOTAL 300,000.00 300,000.00 247,263.03 52,736.97 52,736.97
PNP - 1181
Maintenance and Other Operating
Expenses

106
Representation Expense 60,000.00 60,000.00 60,000.00 - -
Travelin 20,000.00 20,000.00 16,000.00 4,000.00 4,000.00
g
Seminars and Trainings 30,000.00 30,000.00 3,200.00 26,800.00 26,800.00
Gasoline, Oil and Lubricants Expenses 200,000.00 200,000.00 160,000.00 40,000.00 40,000.00
Supplies and Materials - -
a.) Office Supplies 50,000.00 50,000.00 14,678.37 35,321.63 35,321.63
Other Supplies Expense (ammunition) 60,000.00 60,000.00 - 60,000.00 60,000.00
Uniform 60,000.00 60,000.00 59,500.00 500.00 500.00
Repair and Maintenance - -
a.) Vehicle 120,000.00 120,000.00 93,105.39 26,894.61 26,894.61
Support to Prisoner 60,000.00 60,000.00 21,995.00 38,005.00 38,005.00
Anti -Illegal Drug Activities - -
(Supply Reduction/Buybust) 150,000.00 150,000.00 - 150,000.00 150,000.00
TOTAL 810,000.00 810,000.00 428,478.76 381,521.24 381,521.24
ABC - 1011
Maintenance and Other Operating
Expenses
Representation Expense 312,000.00 312,000.00 283,100.00 28,900.00 28,900.00
Travelin 572,000.00 572,000.00 542,050.00 29,950.00 29,950.00
g
Seminars and Trainings 40,000.00 40,000.00 28,560.00 11,440.00 11,440.00
Gasoline, Oil and Lubricants Expenses 30,000.00 30,000.00 16,826.30 13,173.70 13,173.70
Supplies and Materials 30,000.00 30,000.00 14,968.42 15,031.58 15,031.58
Rep./Maint. - Office Equipment 20,000.00 20,000.00 - 20,000.00 20,000.00
Other Services 102,000.00 102,000.00 72,000.00 30,000.00 30,000.00
sub - total 1,106,000.00 1,106,000.00 957,504.72 148,495.28 148,495.28
Capital Outlay
Projector 30,000.00 30,000.00 22,990.00 7,010.00 7,010.00
Sound System 100,000.00 100,000.00 89,115.00 10,885.00 10,885.00
sub - total 130,000.00 130,000.00 112,105.00 17,895.00 17,895.00
TOTAL 1,236,000.00 1,236,000.00 1,069,609.72 166,390.28 166,390.28
STATUTORY/MANDATORY
OBLIGATIONS :
a. 20% Local Development fund
ADMINISTRATIVE SERVICES
1. Heavy Equipment Loan Amortization 7,600,000.00 7,600,000.00 7,149,515.53 450,484.47 450,484.47
2. Construction of Evacuation Center - - -
2.1 Brgy. Tikalaan 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00
2.2 Brgy. Miarayon 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00
3. Land Banking (Additional ) 5,000,000.00 5,000,000.00 2,098,688.33 2,901,311.67 2,901,311.67
SOCIAL WELFARE - -
1. KALAHI-CIDSS, Counterpart 2,000,000.00 2,000,000.00 2,000,000.00 - -
INFRASTRUCTURE - - -
1. Concrete Drainage, Taqueban St. 500,000.00 500,000.00 500,000.00 - -
Brgy.1
107
ECONOMIC SERVICES - -
1. DA - Farm to Market Road, 1,000,000.00 1,000,000.00 1,000,000.00 - -
Counterpart
2. Construction of Slaughterhouse, AA 15,000,000.00 15,000,000.00 15,000,000.00 15,000,000.00
3. LPRAP, Counterpart - -
3.1 Rehab of Core Local Road, 187,500.00 187,500.00 187,500.00 187,500.00
Cacaon
3.2 Rehab of Core Local Road, San 187,500.00 187,500.00 187,500.00 187,500.00
Rafael
3.3 Post Harvest Fac-Corn Sheller & 75,000.00 75,000.00 75,000.00 75,000.00
Solar Dryer
3.4 Post Harvest Fac-Rice Thresher - -
wih
turtle 75,000.00 75,000.00 75,000.00 75,000.00
engine
3.5 Post Harves Fac-Mobile Rice Mill 75,000.00 75,000.00 75,000.00 75,000.00
3.6 Flat Bed Mechanical Dryers 150,000.00 150,000.00 150,000.00 150,000.00
Farm to Market Road Counterpart- 700,000.00 700,000.00 700,000.00 - -
Colawingon
20% INREMP Counterpart-Rehab.of 3,556,149.00 3,556,149.00 3,556,149.00 3,556,149.00
Access Road
- Liguron - -
Construction of Multi-purpose Bldg.- 283,324.00 283,324.00 283,324.00 283,324.00
Brgy. 3
Installation of Drainage Concrete Cover- 84,500.00 84,500.00 84,500.00 84,500.00
Noble St.
Barangay 3 - -
Installation of Drainage Concrete Cover - 468,000.00 468,000.00 468,000.00 468,000.00
Amoran St. Barangay 2
Installation of Drainage Concrete Cover - 65,000.00 65,000.00 65,000.00 65,000.00
Sibugan ST. Barangay 2 - -
Construction of Concrete Shoulder-Aznar 60,000.00 60,000.00 60,000.00 60,000.00
Ext.
Barangay 3
Improvement of Barangay Watersystem - 200,000.00 200,000.00 200,000.00 200,000.00
Sitio
Sanggaya Baylanan - -
Sanitary Landfill Development 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00
Upgrading/Rehab of Road,Sitio 400,000.00 400,000.00 221,577.80 178,422.20 178,422.20
Piguranan,Sanitary
Landfill, Sto. Nino
Concreting Jct. National Highway- 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00
Malinao Road-San Isidro
Rehabilitation of Multi-Purpose 500,000.00 500,000.00 500,000.00 500,000.00
Hall,Brgy.5
Rehabilitation of Sagaran Potable Water 500,000.00 500,000.00 500,000.00 500,000.00
Supply
Rehabilitation of Multi-Purpose 300,000.00 300,000.00 300,000.00 300,000.00
Hall,Brgy.Indulang
Road Concreting, Barangay Tikalaan 400,000.00 400,000.00 400,000.00 400,000.00

108
Construction of Deepwell, Brgy. 2 2,089,960.00 2,089,960.00 2,089,960.00 2,089,960.00
TOTAL 49,456,933.00 49,456,933.00 13,669,781.66 35,787,151.34 35,787,151.34

b. 5% LDRRMF
MAINTENANCE AND OTHER
OPERATING EXPENSE:
PREPAREDNESS :
CAPABILITY BUILDING
1. Search and Rescue Training 100,000.00 100,000.00 71,400.00 28,600.00 28,600.00
2. Conduct Simulation/Disaster Drill in 100,000.00 100,000.00 27,866.00 72,134.00 72,134.00
all levels
3. Conduct of regular/special 100,000.00 100,000.00 62,900.00 37,100.00 37,100.00
meeting(MDRRMC)
4. Conduct of ICS Training 500,000.00 500,000.00 223,146.29 276,853.71 276,853.71
5. Basic Life Support Training 100,000.00 100,000.00 60,000.00 40,000.00 40,000.00
6. Support to formulation of the following - -
:
6.1 MDRRM Plan (updating) 100,000.00 100,000.00 100,000.00 100,000.00
6.2 Contingency Plan 150,000.00 150,000.00 105,700.00 44,300.00 44,300.00
Flashfloods, Landslide, earthquake, - -
Armed Conflict - -
6.3 Local Climate Change Action Plan 100,000.00 100,000.00 96,515.00 3,485.00 3,485.00
6.4 RDANA 100,000.00 100,000.00 100,000.00 - -
6.5 PDANA 100,000.00 100,000.00 17,000.00 83,000.00 83,000.00
7. Conduct training on Relief Operation - -
&
Disaster Response Management 100,000.00 100,000.00 65,000.00 35,000.00 35,000.00
8. Training of Brgy.Officials & - -
Volunteers on the
conduct of Assessment reports, recording - -
&
planning/DANA 100,000.00 100,000.00 73,500.00 26,500.00 26,500.00
9. Training on hazardous materials (BFP) 100,000.00 100,000.00 43,000.00 57,000.00 57,000.00
10. Training on proper ambulances - -
operations
for ambulances 50,000.00 50,000.00 - 50,000.00 50,000.00
11. Procurement of Disaster Equipment - -
and
Logistical Support, Rescue Equipments - -
and
Apparatus - -
First Aid Kit (5 sets) 25,000.00 25,000.00 24,900.00 100.00 100.00
Surgical Gloves (10 boxes) 20,000.00 20,000.00 19,900.00 100.00 100.00
Surgical Mask (10 boxes/yr.) 6,000.00 6,000.00 5,900.00 100.00 100.00
Rescue Helmet (80 pcs) 80,000.00 80,000.00 77,090.00 2,910.00 2,910.00
Safety Shoes (80 pairs) 64,000.00 64,000.00 60,250.00 3,750.00 3,750.00
Vest for rescuers (80 pcs) 56,000.00 56,000.00 48,750.00 7,250.00 7,250.00

109
 Road Warning devices 50,000.00 50,000.00 49,900.00 100.00 100.00
Spine Board 50,000.00 50,000.00 49,000.00 1,000.00 1,000.00
Scoop Stretchers 40,000.00 40,000.00 19,500.00 20,500.00 20,500.00
Foldable Stretchers 21,000.00 21,000.00 19,600.00 1,400.00 1,400.00
IEC Materials-Disaster related 100,000.00 100,000.00 13,816.00 86,184.00 86,184.00
activities
Repair & Maintenance of 500,000.00 500,000.00 475,995.50 24,004.50 24,004.50
Rescue Vehicle
Fuel and Lubricants 250,000.00 250,000.00 229,018.54 20,981.46 20,981.46
CBDRRM Support 250,000.00 250,000.00 197,600.00 52,400.00 52,400.00
Support for Operation Center 848,963.00 848,963.00 727,859.71 121,103.29 121,103.29
Stockpiling of food supplies 200,000.00 200,000.00 195,462.00 4,538.00 4,538.00
PREVENTION AND MITIGATION - -
1. Establishment of 15 hectares plantation 100,000.00 100,000.00 - 100,000.00 100,000.00
at
P20,000/ha - -
2. Maintenance for 3 yrs. At P5,000/ha 75,000.00 75,000.00 - 75,000.00 75,000.00
3. Regular Water Analysis at water source 54,000.00 54,000.00 - 54,000.00 54,000.00
RESPONSE - -
1. Training on Triaging, first aid & Basic 150,000.00 150,000.00 149,186.00 814.00 814.00
Life
Support - -
2. Dengue, Chikungunya & Zika Virus - -
2.1 Zika Prevention & Control Program - -
Permithren (1000cc/bot)5000/botx30bots 165,000.00 165,000.00 - 165,000.00 165,000.00
2.2 Purchase Larvacide 20,000.00 20,000.00 - 20,000.00 20,000.00
Pyropronxyfen Sumilarv 0.5 gm 100 - -
sachet
at 157.00 - -
2.3 Purchase of Ovitrap 20,000.00 20,000.00 - 20,000.00 20,000.00
2.4 Purchase of Insecticide treated 50,000.00 50,000.00 - 50,000.00 50,000.00
mosquito nets
3. Purchase of Folding Beds 25,000.00 25,000.00 7,500.00 17,500.00 17,500.00
4. Conduct of Search and Rescue 25,000.00 25,000.00 - 25,000.00 25,000.00
5. Conduct of DANA 25,000.00 25,000.00 - 25,000.00 25,000.00
REHABILITATION AND - -
MITIGATION
1. Inventory and Assessment of damaged 20,000.00 20,000.00 - 20,000.00 20,000.00
infrastructure,waterlines, facilities and - -
lifelines
2. Purchase of Fuel for Transport 50,000.00 50,000.00 50,000.00 - -
sub - total 5,139,963.00 5,139,963.00 3,367,255.04 1,772,707.96 1,772,707.96
CAPITAL OUTLAY :
PREPAREDNESS :
Hydraulic cutter & Spreader 300,000.00 300,000.00 290,000.00 10,000.00 10,000.00
Rescue vehicle with canopy (4x4) 800,000.00 800,000.00 - 800,000.00 800,000.00

110
Communication Equipment with Repeater 1,200,000.00 1,200,000.00 44,400.00 1,155,600.00 1,155,600.00
Portable Generator 50,000.00 50,000.00 47,820.00 2,180.00 2,180.00
Purchase of Early Warning System 250,000.00 250,000.00 - 250,000.00 250,000.00
(Siren)
Purchase of Tents 150,000.00 150,000.00 117,200.00 32,800.00 32,800.00
PREVENTION AND MITIGATION - -
Dredging of Tikalaan Creek 500,000.00 500,000.00 500,000.00 500,000.00
Riprap at E-Center at Kalabangasan River 300,000.00 300,000.00 300,000.00 300,000.00
sub - total 3,550,000.00 3,550,000.00 499,420.00 3,050,580.00 3,050,580.00
70% Preparedness , TOTAL 8,689,963.00 8,689,963.00 3,866,675.04 4,823,287.96 4,823,287.96
30% RESPONSE FUND, TOTAL 3,724,270.00 3,724,270.00 1,648,079.00 2,076,191.00 2,076,191.00
TOTAL 5% LDRRMF 12,414,233.00 12,414,233.00 5,514,754.04 6,899,478.96 6,899,478.96

c. 1% Local Council for Protection of 2,482,847.00 2,482,847.00 1,677,362.73 805,484.27 805,484.27

Children
c. Barangay Development Fund 29,000.00 29,000.00 29,000.00 - -
e. Extraordinary Expense 28,100.00 28,100.00 - 28,100.00 28,100.00
TOTAL 64,411,113.00 64,411,113.00 20,890,898.43 43,520,214.57 43,520,214.57
GRAND TOTALS, GENERAL FUND 267,335,290.00 267,335,290.00 187,888,951.49 79,446,338.51 79,446,338.51

111
 Municipality of Talakag, Bukidnon
STATUS OF APPROPRIATIONS, ALLOTMENTS, OBLIGATIONS AND BALANCES
(Current Legislative Appropriation)
DECEMBER 2017
ECONOMIC ENTERPRISE

FUNCTION / PROGRAMS / APPROPRIA ALLOTMEN OBLIGATION BALANCE OF

PROJECTS / ACTIVITIES TIONS TS S APPROPRIA ALLOTMEN
TIONS TS
HEAVY EQUIPMENT UNIT -
8754
Personal Services
Salaries & Wages 140,136.00 140,136.00 140,136.00 - -
Personnnel Economic Relief 24,000.00 24,000.00 24,000.00 - -
Allowance (PERA)
Cash Gift 5,000.00 5,000.00 5,000.00 - -
Midyear Bonus 11,678.00 11,678.00 11,678.00 - -
Year-End Benefits 11,678.00 11,678.00 11,678.00 - -
Life & Retirement Insurance 16,817.00 16,817.00 16,816.32 0.68 0.68
Contributions
PAG-IBIG Contributions 2,803.00 2,803.00 2,802.72 0.28 0.28
Philhealth Contibutions 1,650.00 1,650.00 1,650.00 - -
ECC Contributions 1,200.00 1,200.00 1,200.00 - -
Productivity Enhancement Incentive 5,000.00 5,000.00 5,000.00 - -
Other Personnel Benefits
a. Monetization 11,256.00 11,256.00 11,256.00 11,256.00
Sub-totals 231,218.00 231,218.00 219,961.04 11,256.96 11,256.96
Maintenance and Other
Operating Expenses
Other Supplies Expense 5,000.00 5,000.00 5,000.00 - -
- -
Sub - total 5,000.00 5,000.00 5,000.00 - -

TOTALS 236,218.00 236,218.00 224,961.04 11,256.96 11,256.96

PUBLIC
MARKET/SLAUGHTERHOUSE
- 8811
Personal Services
Salaries & Wages 264,120.00 264,120.00 264,120.00 - -
Personnnel Economic Relief 48,000.00 48,000.00 48,000.00 - -
Allowance (PERA)
Cash Gift 10,000.00 10,000.00 10,000.00 - -
Midyear Bonus 22,010.00 22,010.00 22,010.00 - -
Year-End Benefits 22,010.00 22,010.00 22,010.00 - -
Life & Retirement Insurance 31,695.00 31,695.00 31,694.40 0.60 0.60

112
 Contributions
PAG-IBIG Contributions 5,283.00 5,283.00 5,282.40 0.60 0.60
Philhealth Contibutions 3,150.00 3,150.00 3,137.50 12.50 12.50
ECC Contributions 2,400.00 2,400.00 2,272.90 127.10 127.10
Hazard Pay 39,081.00 39,081.00 21,576.00 17,505.00 17,505.00
Subsistence /Laundry Allowance 18,000.00 18,000.00 18,000.00 - -
Laundry Allowance 1,500.00 1,500.00 1,500.00 - -
Productivity Enhancement Incentive 10,000.00 10,000.00 10,000.00 - -
Other Personnel Benefits
a. Monetization 21,216.00 21,216.00 6,166.25 15,049.75 15,049.75
Sub - total 498,465.00 498,465.00 465,769.45 32,695.55 32,695.55
Maintenance and Other
Operating Expenses
Other Supplies Expense 10,000.00 10,000.00 10,000.00 - -
Sub - total 10,000.00 10,000.00 10,000.00 0.00 0.00
TOTALS 508,465.00 508,465.00 475,769.45 32,695.55 32,695.55
WATERWORKS - 8771
Personal Services
Salaries & Wages 551,520.00 551,520.00 478,332.35 73,187.65 73,187.65
Personnnel Economic Relief 96,000.00 96,000.00 84,000.00 12,000.00 12,000.00
Allowance (PERA)
Cash Gift 20,000.00 20,000.00 15,000.00 5,000.00 5,000.00
Year-End Benefits 45,960.00 45,960.00 34,923.00 11,037.00 11,037.00
Midyear Bonus 45,960.00 45,960.00 45,959.00 1.00 1.00
Life & Retirement Insurance 66,184.00 66,184.00 58,235.04 7,948.96 7,948.96
Contributions
PAG-IBIG Contributions 11,032.00 11,032.00 9,705.84 1,326.16 1,326.16
Philhealth Contibutions 6,750.00 6,750.00 5,887.50 862.50 862.50
ECC Contributions 4,800.00 4,800.00 4,197.95 602.05 602.05
Productivity Enhancement Incentive 20,000.00 20,000.00 15,000.00 5,000.00 5,000.00
Other Personnel Benefits
a. Monetization 44,301.00 44,301.00 40,550.19 3,750.81 3,750.81
b. Loyalty Pay 10,000.00 10,000.00 10,000.00 - -
Sub - total 922,507.00 922,507.00 801,790.87 120,716.13 120,716.13
Maintenance and Other
Operating Expenses
Repair and Maintenance - -
a.) Office 20,000.00 20,000.00 20,000.00 20,000.00
Equipment
b.) 150,000.00 150,000.00 63,091.00 86,909.00 86,909.00
Pipelines
c.) 50,000.00 50,000.00 50,000.00 50,000.00
Vehicles
Telephone and Fax 24,000.00 24,000.00 22,694.00 1,306.00 1,306.00
Representation Expense 60,000.00 60,000.00 60,000.00 - -

113
 Traveling Expense 50,000.00 50,000.00 29,680.00 20,320.00 20,320.00
Seminars and Trainings 50,000.00 50,000.00 8,640.00 41,360.00 41,360.00
Supplies & Materials 100,000.00 100,000.00 54,152.78 45,847.22 45,847.22
Gasoline,Oil and Lubricants 150,000.00 150,000.00 11,946.46 138,053.54 138,053.54
Other Supplies Expense 20,000.00 20,000.00 20,000.00 - -
Other Services 150,000.00 150,000.00 57,038.50 92,961.50 92,961.50
- -
Other MOOE 1,207,700.00 1,207,700.00 827,351.12 380,348.88 380,348.88
Chlorination and Water Analysis 75,000.00 75,000.00 34,457.60 40,542.40 40,542.40
sub - total 2,106,700.00 2,106,700.00 1,189,051.46 917,648.54 917,648.54
CAPITAL OUTLAY
Computer with printer 50,000.00 50,000.00 49,000.00 1,000.00 1,000.00
Motorcycle 85,000.00 85,000.00 79,999.00 5,001.00 5,001.00
sub - total 135,000.00 135,000.00 128,999.00 6,001.00 6,001.00
TOTALS 3,164,207.00 3,164,207.00 2,119,841.33 1,044,365.67 1,044,365.67
Grand Totals, Economic 3,908,890.00 3,908,890.00 2,820,571.82 1,088,318.18 1,088,318.18
Enterprise

114
 Municipality of Talakag, Bukidnon
STATUS OF APPROPRIATIONS, ALLOTMENTS, OBLIGATIONS AND BALANCES
(Continuing Appropriations)
GENERAL FUND
DECEMBER 2017
FUNCTION / PROGRAMS / APPROPRIAT OBLIGATIONS UNOBLIGAT
IONS ED
PROJECTS / ACTIVITIES BALANCE
20 % LDF
2010
Farm to Market Road a.)Sitio Sanggaya 500,000.00 - 500,000.00
sub-total 500,000.00 - 500,000.00
2012
DA Counterpart for Const.of OTOP Bldg. and
Mini Warehouse for Agricultural Inputs 50,000.00 - 50,000.00
Installation of Streetlights 14,561.25 - 14,561.25
Upgrading Sanggaya Road - Baylanan 81,508.43 - 81,508.43
sub-total 146,069.68 - 146,069.68
2013
Barangay Colawingon BHS 57,328.11 - 57,328.11
Barangay Salucot BHS 600,000.00 - 600,000.00
Barangay Indulang BHS 200,000.00 - 200,000.00
Autoclave Machine Table Type 200,000.00 - 200,000.00
Rehab of Talakag Water System 65,816.40 - 65,816.40
Rehab of Sanggaya FMR 161,161.64 - 161,161.64
sub-total 1,284,306.15 - 1,284,306.15
2014
HEALTH SERVICES -
1. Purchase of Medical Equipment 350,000.00 - 350,000.00
2. Local Poverty Reduction Action Program -
2.a. Counterpart LPRAP 702,241.05 - 702,241.05
6. Rehabilitation of Barangay farm to Market Road -
'- Jct. Nat'l Highway - San Roque Rd. 288,373.00 271,155.70 17,217.30
sub-total 1,340,614.05 271,155.70 1,069,458.35
2015
ADMINISTRATIVE SERVICES
1. Water System Loan Payment 0.48 - 0.48
2. Heavy Equipment Loan Payment 1,675.02 - 1,675.02
3.Additional Funding Construction of Multi Purpose Building 2,221.42 - 2,221.42
Barangay # 2 Construction of MP Bldg. 1,500,000.00 - 1,500,000.00
Barangay # 4 Const.of Multi-Purpose Bldg. 400,000.00 - 400,000.00
-
4. Barangay Development Support Fund - -
Barangay # 1 Rehabilitation of MP Bldg. 100,000.00 - 100,000.00
Barangay # 2 Install/Maint. Of Streetlighting 100,000.00 - 100,000.00
System
Barangay # 3 Const. Multi Purpose Bldg. 100,000.00 - 100,000.00
Barangay # 4 Riprapping of Abrio Creek 100,000.00 - 100,000.00
Cacaon Const. Watersystem 100,000.00 - 100,000.00
Cosina Rehabilitation of Watersystem 100,000.00 - 100,000.00
Dagumbaan Spring Development 100,000.00 - 100,000.00
Lantud Rehabilitation Multi-Purpose Bldg 100,000.00 - 100,000.00
Liguron Rehabilitation of Watersystem 100,000.00 - 100,000.00
Lingi- Const. of MPB - Phase 2 100,000.00 - 100,000.00
on
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San Antonio Const. Watersystem 100,000.00 - 100,000.00
San Isidro Const. Multi Purpose Bldg.-P3 100,000.00 - 100,000.00
Sto. Brgy.Road Opening @ Sitio 100,000.00 - 100,000.00
Nino Piguranan
Salucot Gravelling of FMR 100,000.00 - 100,000.00
San Rafael Const. Multi Purpose Bldg. 100,000.00 - 100,000.00
Tagbak Const. of Watersystem 100,000.00 - 100,000.00
Tikalaa Rehabilitation of Watersystem 100,000.00 - 100,000.00
n
SOCIAL SERVICES -
HEALTH SERVICES -
1. Purchase of Medical Equipment 300,000.00 - 300,000.00
ECONOMIC SERVICES -
1. Const of New Public Market 2,000,000.00 - 2,000,000.00
2. Concrete Drainage-Taqueban St. - Brgy. 1 75,706.92 - 75,706.92
3. Installation of Mini Box Culvert - Brgy. 3 76,978.57 - 76,978.57
4. Const. MPP & Building - Sitio Sanggaya, Baylanan 23,921.58 - 23,921.58
5. Const. MPP & Bldg. - Sitio Tangkulan, Lirongan 70,554.98 - 70,554.98
6. Rehabilitation of Brgy. FMR - Sitio Sanggaya FMR- -
Baylanan 373,744.63 - 373,744.63
LPRAP (LGU Counterpart) : National Greening Program -
( Tikalaan, Salucot, Cacaon) 120,000.00 - 120,000.00
Renovation of BHS - San Isidro 75,000.00 - 75,000.00
Capability Bldg./Skills Training & Climate Change -
Orientation (29 Brgys.) 150,000.00 - 150,000.00
Sustainable Livelihood Program (LGU Counterpart) -
2. Bigasan ng Barangay(B2,B3,B5,Sto. Nino) 75,000.00 - 75,000.00
3. Bigasan ng Bayan (B1,B2,B3,B4,B5,San Antonio,San Isidro) 75,000.00 - 75,000.00
4. Bigasan Outlet - Dominorog 75,000.00 - 75,000.00
10. Infra Support & Agri & Fishery Prod'n(San Roque,San Antonio) 56,250.00 56,250.00 -
11. Infra Support & Agri & Fishery Prod'n(Liguron,Sagaran) 56,250.00 56,250.00 -
12. Rice Prod. Input(Organic) & Rice Prod. Facility- -
( Landing, San Isidro) 93,096.75 93,096.75 -
13. Post Harvest Facility & Inputs - San rafael 93,096.75 93,096.75 -
14. Post Harvest Facility - Sagaran 93,096.75 93,096.75 -
15. Post Harvest Facility - Sto. Nino 93,096.75 93,096.75 -
16. Post Harvest Facility - Liguron, Sto. Nino, San Rafael 223,432.20 223,432.20 -
17. Hog Fattening ( 29 Brgys.) 93,096.75 93,096.75 -
18. Hog Fattening ( Brgys.5) 93,096.75 93,096.75 -
19. Rubber Production - Brgy. Cacaon 101,475.45 101,475.45 -
20. Farmer's Inputs - Brgy. Lingion 93,096.75 93,096.75 -
21. Organic Corn Production (Yellow)-Lantud, San Rafael, -
Colawingon 186,193.35 186,193.35 -
22. Organic Fertilizer Prod'n- Brgy. Tagbak 93,096.75 93,096.75 -
23. Bigasan Outlet - Brgy. San Isidro 1,085.00 - 1,085.00
24. Food Processing (Longganisa, tocino,chorizo) 100,000.00 - 100,000.00
Upgrading of Sitio Malantao - Salucot FMR 509,070.81 - 509,070.81
Upgrading of San Roque-San Antonio-Lingion FMR 203,164.77 118,893.79 84,270.98
Upgrading of San Isidro, FMR 500,000.00 500,000.00 -
Upgrading Sitio San Abel,Miarayon FMR 303,137.90 - 303,137.90
Upgrading Liguron-Cosina FMR (counterpart INREMP) 2,500,000.00 - 2,500,000.00
Construction of Footbridge Batang Overlooking,Cosina 165,315.25 - 165,315.25
Land Purchase for Sanitary Land Fill 2,500,000.00 - 2,500,000.00
Construction of Multi-Purpose Pavement Phase II -

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 (San Dionisio, Indulang) 100,000.00 - 100,000.00
Fabrication & Installation of Concrete Canal Cover along 82,561.54 - 82,561.54
National Hi - way -
Concrete Canal + Cover - Brgy. 2 12,464.65 - 12,464.65
Rehab Jct. Dagundalahon-Liguron FMR 197,600.00 52,811.00 144,789.00
Rehab Jct. National Hi-way - Colawingon FMR 87,185.32 3,679.20 83,506.12
Rehab San Abel FMR 308,622.62 - 308,622.62
Rehab of Cosina - Batang FMR 99,252.13 1,710.00 97,542.13
Brgy.1-Const of Multi-Purpose Bldg(waiting shed/Purok center) 100,000.00 - 100,000.00
Brgy.2- Const.of Multi-Purpose Bldg.(waiting shed/Purok center) 100,000.00 - 100,000.00
Brgy.3-Const of Multi-Purpose Bldg(waiting shed/Purok center) 100,000.00 - 100,000.00
Brgy.4- Const.of Multi-Purpose Bldg.(waiting shed/Purok center) 100,000.00 - 100,000.00
Basak - Const.of Multi-Purpose Bldg.(waiting shed/Purok center) 100,000.00 - 100,000.00
Baylanan- Const.of Multi-Purpose Bldg.(waiting shed/Purok center) 100,000.00 - 100,000.00
Cacaon- Const.of Multi-Purpose Bldg.(waiting shed/Purok center) 100,000.00 - 100,000.00
Colawingon- Const.of Multi-Purpose Bldg.(waiting shed/Purok 100,000.00 - 100,000.00
center)
Cosina- Const.of Multi-Purpose Bldg.(waiting shed/Purok center) 100,000.00 - 100,000.00
Dagumbaan- Const.of Multi-Purpose Bldg.(waiting shed/Purok 100,000.00 - 100,000.00
center)
Dominorog- Const.of Multi-Purpose Bldg.(waiting shed/Purok 100,000.00 - 100,000.00
center)
Dagundalahon- Const.of Multi-Purpose Bldg.(waiting shed/Purok 100,000.00 - 100,000.00
center)
Lantud- Const.of Multi-Purpose Bldg.(waiting shed/Purok center) 100,000.00 - 100,000.00
Liguron- Const.of Multi-Purpose Bldg.(waiting shed/Purok center) 100,000.00 - 100,000.00
Lerongan- Const.of Multi-Purpose Bldg.(waiting shed/Purok center) 100,000.00 - 100,000.00
Miarayon- Const.of Multi-Purpose Bldg.(waiting shed/Purok center) 100,000.00 - 100,000.00
Salucot- Const.of Multi-Purpose Bldg.(waiting shed/Purok center) 100,000.00 - 100,000.00
San Antonio - Const.of Multi-Purpose Bldg.(waiting shed/Purok 100,000.00 - 100,000.00
center)
San Isidro - Const.of Multi-Purpose Bldg.(waiting shed/Purok 100,000.00 - 100,000.00
center)
San Miguel - Const.of Multi-Purpose Bldg.(waiting shed/Purok 100,000.00 - 100,000.00
center)
San Rafael - Const.of Multi-Purpose Bldg.(waiting shed/Purok 100,000.00 - 100,000.00
center)
Sto. Nino - Const.of Multi-Purpose Bldg.(waiting shed/Purok center) 100,000.00 100,000.00 -
Tagbak - Const.of Multi-Purpose Bldg.(waiting shed/Purok center) 100,000.00 - 100,000.00
Tikalaan - Const.of Multi-Purpose Bldg.(waiting shed/Purok center) 100,000.00 - 100,000.00
sub-total 18,532,638.59 2,145,468.99 16,387,169.60
2016
ADMINISTRATIVE SERVICES
1. Water System Loan Payment 308,022.93 - 308,022.93
2. Heavy Equipment Loan Payment -
3.Const. of Multi Purpose Building(Pub.Market, 3,996,533.89 552,317.17 3,444,216.72
Terminal, Food -
Court )
4. Embankment for Const.of Multi Purpose Bldg. 2,545,432.93 2,111,802.71 433,630.22
( Public Market, Terminal, Food Court )
4. Barangay Development Support Fund
Barangay # 1 Rehabilitation of MP Bldg. 100,000.00 - 100,000.00
Barangay # 2 Const. of Road along Enong Res. 100,000.00 - 100,000.00
Barangay # 3 Const. Multi Purpose Bldg.,Phase 100,000.00 - 100,000.00

117
 6
Barangay # 4 Riprapping of Abrio Creek 100,000.00 - 100,000.00
Barangay # 5 Rehab of Multi-Purpose Bldg. 100,000.00 - 100,000.00
Basak Rehab of Multi-Purpose Bldg. 100,000.00 - 100,000.00
Baylana Rehab of Karugmayan FMR 100,000.00 - 100,000.00
n
Cacaon Rehab of Multi-Purpose Bldg. 100,000.00 - 100,000.00
Colawingon Const. of Multi-Purpose Bldg. 100,000.00 - 100,000.00
Cosina Rehab of Multi-Purpose Bldg. 100,000.00 - 100,000.00
Dagumbaan Const. of Multi-Purpose 100,000.00 - 100,000.00
Bldg.Phase2
Dagundalahon Rehab of Multi-Purpose Bldg. 100,000.00 - 100,000.00
Dominorog Const. of Multi-Purpose Bldg. 100,000.00 - 100,000.00
Indulang Rehab of Multi-Purpose Bldg. 100,000.00 - 100,000.00
Lantud Const.of of Historical 100,000.00 - 100,000.00
site(landmark)
Lapok 100,000.00 - 100,000.00
Liguron Const.of Water Supply(Reservoir) 100,000.00 - 100,000.00
Lingi-on Const. of Footbridge 100,000.00 - 100,000.00
Lerongan 100,000.00 - 100,000.00
Miarayon Const. of MPB,Phase2(Covered 100,000.00 - 100,000.00
Court)
Sagaran Const. of Road 100,000.00 - 100,000.00
Salucot FMR Rehabilitation 100,000.00 - 100,000.00
San Antonio Road Concreting, Sitio Maligapok 100,000.00 - 100,000.00
San Isidro Rehab of Multi-Purpose Bldg. 100,000.00 - 100,000.00
San Miguel Const. of Watersystem 100,000.00 - 100,000.00
San Rafael Const. of Multi-Purpose Bldg. 100,000.00 - 100,000.00
Sto. Nino Const. of FMR ( Road Opening) 100,000.00 - 100,000.00
Tagbak Const. of Road 100,000.00 - 100,000.00
Tikalaan Rehabilitation of Watersystem 100,000.00 - 100,000.00
SOCIAL SERVICES -
HEALTH SERVICES -
1. Rehabilitation of Rural Health Center (MCP) Brgy.3 76,131.67 36,758.50 39,373.17
SOCIAL WELFARE -
1. Purchase of Land for Relocation Site 2,000,000.00 2,000,000.00 -
POWER SUPPLY -
1. Installation and Maintenance of Street Lights 300,000.00 187,950.00 112,050.00
ECONOMIC SERVICES -
1. Local Poverty Reduction Action Program -
1.1 Upgrading of Potable Water Supply Level III(Counterpart) 4,960,000.00 4,960,000.00 -
1.2 Rehabilitation of Potable Water Supply Level III 474,400.00 178,282.00 296,118.00
2. Municipal Streets/Concrete Shoulder -
Concrete Shoulder
2.1 Const. of Street Shoulder, Sibugan Street 37,306.00 25,971.00 11,335.00
2.2 Const. of Street Shoulder, Bello Street 37,575.00 28,340.00 9,235.00
3. Rehabilitation of Brgy. Farm to Market Road -
3.1 JCT. Nat'l Highway - Salucot Road 3 kms 180,000.00 - 180,000.00
3.2 JCT. Nat'l Highway - Colawingon Road 5 kms 248,080.88 3,057.12 245,023.76
3.3 Cosina - Batang Road 6 kms 290,124.00 - 290,124.00
3.4 Sagaran - Liguron Road 4 kms 378,000.00 - 378,000.00
3.5 JCT. Nat'l Highway - Tig-ason 4.5 kms 360,000.00 - 360,000.00
ENVIRONMENTAL MANAGEMENT -
1. Lot Purchase for Sanitary Land Fill - -

118
2. Construction of Material Recovery facilities - -
3. Construction of Waste Processing Building 1,000,000.00 1,000,000.00
4. Purchase of Shredder 250,000.00 165,000.00 85,000.00
5. De-clogging of canals 100,000.00 71,949.20 28,050.80
6. Reforestation and Urban Greening -
7. Drainage System -
7.1 Concrete Drainage Slab (Main Canal) Brgy. 2 2,000,000.00 310,942.18 1,689,057.82
7.2 Concrete Drainage Cover -
7.2.1 Noble Street 59,911.13 47,600.00 12,311.13
7.2.2 Amoran St. 57,837.39 47,797.40 10,039.99
7.2.3 Aznar St 59,927.73 48,986.48 10,941.25
7.2.4 Santiago Extension 54,424.33 39,871.57 14,552.76
7.2.5 Sibugan Street 57,874.33 49,230.50 8,643.83
7.2.6 Bello Street 52,631.50 46,037.87 6,593.63
-
Land Purchase - Public Cemetery 67,654.00 67,654.00
Establishment of Manpower Development Center(Go Negosyo 15,613.26 15,613.26
Center)
Rehab of Historical Sites & Pathways (Rizal Park) 707,458.23 129,938.43 577,519.80
sub-total 23,574,939.20 11,041,832.13 12,533,107.07
TOTAL 45,378,567.67 13,458,456.82 31,920,110.85
CONTINUING
CAPITAL OUTLAY
2014
MAYORS
Furnitures & Fixtures 38,785.00 38,785.00 -
-
HRMO -
Furnitures & Fixtures 30,000.00 26,535.00 3,465.00
GSO -
Computer with printer - -
Furnitures & Fixtures 50,000.00 48,475.00 1,525.00
MBO -
Printer LQ 7,300.00 7,300.00 -
NON-OFFICE -
Installation of Transformer & Rewiring 322,435.00 322,435.00

sub-total 448,520.00 121,095.00 327,425.00

2015
Mayors
Furnitures & Fixtures 32,162.74 32,162.74 -
LCR Furnitures & Fixtures 26,067.26 26,067.26 -
NON-OFFICE -
Upgrading of Audio-Visual Room 104,701.85 104,701.85 -
Records Room 600,000.00 600,000.00
Land Preparation (Prop.Pub.Mkt) 60,419.36 - 60,419.36

sub-total 823,351.21 162,931.85 660,419.36

2016
Vice 1 unit Comp. w/printer w/comp.accessories 2,650.00 2,650.00 -
Mayor
SB Furnitures & Fixtures 1,163,066.00 8,560.00 1,154,506.00
LCR Office Equipment 20,000.00 20,000.00 -

119
 MBO Furnitures & Fixtures 20,000.00 20,000.00
NON - OFFICE -
Lot Purchase 5,300,000.00 3,045,000.00 2,255,000.00
Construction of Multi-Purpose Building 2,500,000.00 31,917.43 2,468,082.57
Purchase of Children's Playground & Equipment 500,000.00 500,000.00 -
Construction of Maternity Waiting Room 1,000,000.00 1,000,000.00
Purchase of Monoblock Chairs 175,616.00 175,616.00 -
Establishment of Manpower Dev't. Center(Go Negosyo Center) 84,035.96 - 84,035.96
Add'l. Appn.
KALAHI Counterpart 1,000,000.00 1,000,000.00
Purchase of Speed Gun 294,000.00 294,000.00 -
Const. of Landmark(Centennial & Municipal) 1,266,088.69 1,113,881.04 152,207.65
Purchase of Running Board 100,000.00 88,000.00 12,000.00
Furnitures and Fixtures (AVR) 1,300,000.00 494,838.00 805,162.00
Projecto 30,000.00 30,000.00
r
Counterpart of PNP Building 350,000.00 350,000.00
Two (2) units Aircon w/ Installation 33,475.00 33,475.00
One (1) unit Steel Cabinet 15,000.00 15,000.00
sub-total 15,153,931.65 5,774,462.47 9,379,469.18
TOTAL 16,425,802.86 6,058,489.32 10,367,313.54

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Municipality of Talakag, Bukidnon
STATUS OF APPROPRIATIONS, ALLOTMENTS, OBLIGATIONS AND BALANCES
(CURRENT LEGISLATIVE APPROPRIATION)
DECEMBER 2017
SPECIAL EDUCATION FUND (SEF)

UNAPPROPRIATED
FUNCTION / PROGRAMS / APPROPRIATI ALLOTMENT OBLIGATI BALANCE
ONS S ONS APPROPRIA ALLOTME
PROJECTS / ACTIVITIES TIONS NTS
MAINTENANCE & OTHER
OPERATING EXPENSE :
DISTRICT 1

WAGES 558,000.00 558,000.00 509,763.74 48,236.26 48,236.26

Teacher-Pupil Competition

a.) IP Education 60,000.00 60,000.00 - 60,000.00 60,000.00

b.) ALIVE 20,000.00 20,000.00 19,019.80 980.20 980.20

c.) ALS Literacy 50,000.00 50,000.00 50,000.00 - -

Educational Research( Improvement of
Instruction) 15,000.00 15,000.00 - 15,000.00 15,000.00

ALS Capability Building 10,000.00 10,000.00 - 10,000.00 10,000.00

Sports 70,000.00 70,000.00 66,795.15 3,204.85 3,204.85

Medicine 12,376.00 12,376.00 12,376.00 - -

Repair and Maintenance - -

b.) Buildings 230,000.00 230,000.00 - 230,000.00 230,000.00

Testing Materials 20,000.00 20,000.00 16,983.58 3,016.42 3,016.42

Sub -total 1,045,376.00 1,045,376.00 674,938.27 370,437.73 370,437.73

CAPITAL OUTLAY
Purchase of 2-units Welding
Machine AC/DC 29,000.00 29,000.00 29,000.00 - -

Power Hacksaw Machine(1 unit) 20,000.00 20,000.00 - 20,000.00 20,000.00

Carbon Steel Pipe (2units) 34,000.00 34,000.00 34,000.00 - -

Projector, 10,000 lumins 25,000.00 25,000.00 21,719.40 3,280.60 3,280.60

Desktop Computer with Printer 25,000.00 25,000.00 24,645.00 355.00 355.00

121
1-unit Air Condition (2hp) 20,000.00 20,000.00 17,250.00 2,750.00 2,750.00

Stand Fan (2 units) 6,000.00 6,000.00 5,460.00 540.00 540.00

Water Dispenser (1 unit) 10,000.00 10,000.00 8,750.00 1,250.00 1,250.00

Sub -total 169,000.00 169,000.00 140,824.40 28,175.60 28,175.60

TOTAL 1,214,376.00 1,214,376.00 815,762.67 398,613.33 398,613.33

DISTRICT II -

WAGES 406,507.00 406,507.00 403,360.00 3,147.00 3,147.00

Educational Research( Improvement
of Instruction) - - - -

Teacher-Pupil Competition - -

c.) IP Education - - - -

f.) ALS Literacy 20,000.00 20,000.00 14,000.00 6,000.00 6,000.00

Sports 70,000.00 70,000.00 70,000.00 - -

Medicine 10,000.00 10,000.00 9,803.00 197.00 197.00

Repair and Maintenance - -

b.) Buildings - - - -

Testing Materials 30,013.00 30,013.00 20,307.26 9,705.74 9,705.74

TOTAL 536,520.00 536,520.00 517,470.26 19,049.74 19,049.74

DISTRICT III - -

WAGES 306,680.00 306,680.00 242,302.04 64,377.96 64,377.96

Educational Research( Improvement
of Instruction) - - - -

Teacher-Pupil Competition - -

c.) IP Education - - - -

f.) ALS Literacy 20,000.00 20,000.00 14,000.00 6,000.00 6,000.00

Sports 70,000.00 70,000.00 69,125.20 874.80 874.80

Medicine 10,000.00 10,000.00 9,429.00 571.00 571.00

122
Repair and Maintenance - -

b.) Buildings - - - -

Testing Materials 30,000.00 30,000.00 30,000.00 30,000.00

Sub -total 436,680.00 436,680.00 334,856.24 101,823.76 101,823.76

CAPITAL OUTLAY

Resograph Machine 99,827.00 99,827.00 99,827.00 99,827.00

Sub -total 99,827.00 99,827.00 - 99,827.00 99,827.00

TOTAL 536,507.00 536,507.00 334,856.24 201,650.76 201,650.76

1,668,089.
2,287,403.00 2,287,403.00 619,313.83 619,313.83
GRAND TOTAL 17

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