province of cagayan · province of cagayan municipality of claveria office of the sangguniang bayan...

Republic of the Philippines Province of Cagayan

Tuguegarao City

PROVINCIAL FINANCE COMMITTEE

November 14, 2017

THE HONORABLE MEMBERS Sangguniang Panlalawigan Province of Cagayan Capitol Hills, Tuguegarao City

Thru: The Honorable Vice-GovernorPresiding Officer

Sirs and Mesdames:

Pursuant to Section 327 o f the Local Government Code of 1991 and Department of Budget and Management (DBM) Local Budget Circular (LBC) No. 52, the initial review o f the Provincial Finance Committee on the CY 2018 Annual Budget of Claveria, Cagayan involving an appropriation o f P120,846,495.00, approved by the Sangguniang Bayan on October 13, 2017 under Appropriation Ordinance N o. 03-2017 and received by this Office on October 19, 2017 shows substantial compliance with the provisions of the Code and its implementing rules and regulations, subject to the following:

1.0 That the Lump Sum Appropriation for Salary Adjustments amounting to P3,907,803.76 for the implementation o f the Thud Tranche compensation adjustment pursuant to Executive Order No. 201 shall be subject to the definite guidelines yet to be issued by the Department of Budget and Management.

Moreover, the grant o f FY 2018 Mid-Year/Year-End Bonuses equivalent to one (1) month basic salary for all government personnel shall be in accordance with DBM Budget Circular Nos. 2017-2 and 2016-4, respectively.

2.0 That the allocation for Productivity Enhancement Incentive (PEI) amounting to P490,000.00 shall be subject to die specific guidelines yet to be issued by the DBM.

3.0 The appropriation o f twenty percent (20%) Development Fund for programs, projects and activities shall be strictly in accordance with DILG-DBM Joint Memorandum Circular No. 2017-1 dated February 22, 2017 and likewise be consistent with the approved Local Development Plan/Annual Investment Program o f die municipality, prepared in conformance widi DILG-DBM-NEDA-DOF Joint Memorandum Circular No. 001, series of 2016.

4.0 That all procurement activities o f the local government unit shall be in accordance with the provision o f R. A. No. 9184 and its Revised Implementing Rules and Regulations. Furthermore, die acquisition o f Motor Vehicle shall be subject to the provisions of Malacanang Administrative Order No. 233 as amended by A. O. No. 15 and reiterated under DBM Budget Circular No. 2016-5.

5.0 That the utilization o f the 5% Disaster Risk Reduction and Management Fund shall be in accordance widi die Local Disaster Risk Reduction and Management Plan (LDRRMP) pursuant to R. A. No. 10121 and its implementing rules and regulations, as supplemented by NDRRMC-DBM-DILG Joint Memorandum Circular No. 2013-1 dated 25 March 2013.

PROVINCIAL BUDGET OFFICECapitol Hills, Tuguegarao City Telephone No. (078) 304-0046


Tuguegarao City

PROVINCIAL FINANCE COMMITTEE

Notwithstanding the above, we are recommending to the Honorable Body favorable review and may he considered operative effective January 1, 2018, tlie CY 2018 Annual Budget of the municipality o f Claveria, Cagayan, subject to the posting requirement under Section 59 of the Code.

It is understood that this review action does not authorize any item o f appropriation that is specifically prohibited by or inconsistent with the provisions of law.

Compliance with all existing laws, rules and regulations shall be the responsibility of the Municipal Government o f Claveria, Cagayan. Disbursement of funds shall be subject to the usual budgeting, accounting and auditing rules and regulations.

Veiy truly yours,

The Municipal Budget Officer, Claveria, Cagayan I'lie Circuit Municipal Audit Unit, Claveria, Cagayan The Provincial Treasurer, Tuguegarao CityThe Provincial Planning and Development Coordinator, Tuguegarao City The Provincial Budget Office, Tuguegarao City - F i l e .

PROVINCIAL BUDGET OFFICECapitol Hills, Tuguegarao City Telephone No. (078) 304-0046

Acting Provincial Treasurer Member, Provincial Finance Committee

ELISA G. UMOSOProv’l Planning & Dev’t CoordinatorChairperson, Provincial Finance Committee

Copy furnished:

The Municipal Accountant, Claveria, Cagayan The Municipal Treasurer, Claveria, Cagayan

'Q in A v t


t ) .(Tugiiegarao City ĵ r» -

SAN6GUNJANG PANLALAWIGAM

EXCERPTS FROM THE MINUTES OF THE REGULAR SESSION OF THE PROVINCIAL BOARD/, £ ' ' HELD ON WEDNESDAY, DECEMBER 13, 2017 AT THE SESSION HALL OF THE SANGGUNSANG PANLALAWIGAN, PROVINCIAL CAPITOL, TUGUEGARAO CITY.

PRESENT:Hon. Melvin K. Vargas, Jr., Vice Governor/ Presiding OfficerHon. Maria Olivia B. Pascual, Board MemberHon. CristopherT. Barcena, Board MemberHon. Jesus Florencio A. Vargas, Board MemberHon. Arnold T. Layus, Jr., Board MemberHon. Perla C. Tumaliuan, Board MemberHon. Rosauro Rodrigo G. Resueilo, Board MemberHon. Karen KayeT.Turingan, Board MemberHon. Rodrigo C. De Asis, Board MemberHon. Maila Rosario Ting-Que, Ex-Officio Board Member (PCI)Hon. Hilario Larry S. Ting, Ex-Officio Board Member ( LnB President!

ABSENT:Hon. Vilmer V. Viloria, Board Member (On Official Business)Hon. Jean Alphonse D. Ponce, Board Member (On Official Time)

Report of the Committee on Finance and Appropriation recommending adoption of the Provincial Finance Committee Report recommending favorable review on.the CY 2018 Annual Budget of the Municipality of Claveria, Cagayan and further recommending for tire passage of a Resolution for the approval of the said appropriation ordinance, subject to the observations, limitations and restrictions stated therein.

ADOPTED and APPROVED by tire Sangguniang Panialawigan.

On motion of Hon. CristopherT. Barcena, duly seconded, be it

RESOLUTION NO. 2017-09-663

RESOLUTION APPROVING THE CY 2018 ANNUAL BUDGET OF THE MUNICIPALITYOF CLAVERIA, CAGAYAN

RESOLVED, as it is hereby resolved, to approve the CY 2018 Annual Budget of the Municipality of Claveria, Cagayan, subject to the compliance of the requirements set forth

and observance o f the lim itations provided in the Report o f the Committee on Finance and Appropriation as w e ll as the Report o f the Provincial Finance Committee dated November 14, 2017 as adopted and which are attached as an integral part of this Resolution;

RESOLVED FURTHER, that a copy o f this Resolution be transm itted to the Municipality of Claveria, Cagayan, fo r the ir information and reference.

CARRIED.

I HERESY CERTIFY to the correctness o f the above-quoted Resolution..

ATTESTED:

Presiding Officer

Edna Mf


MUNICIPALITY OF CLAVERIA

OFFICE OF THE SANGGUNIANG BAYAfeT«i si-nur oî Fici-Telefax; (078) 395 - 0084 [

! C'ATt / PIHfi

THE HONORABLE MEMBERS Sangguniang Panlalawigan Province of Cagayan Capitol Hills, Tuguegarao City

Thru : Ms. Edna L. LinganProvincial Budget OfficerMember, Provincial Finance Committee

October 18, 2017

Madam:

I have the honor to transmit herewith the 2018 Annual General Fund Budget of the Municipality of Claveria, Cagayan together with the Appropriation Ordinance embodying said budget together with the other supporting documents to with:

1. CY - 2018 Annual Investment Program

2. Trial Balance as of June 30, 2017•"•'T

3. Annual Procurement Plan 2018

4. List of PPA's for the Local Council for the Protection of Children

5. List of PPA's for the Senior Citizens and persons with Disabilities

6. Peace and Order and Public Safety Plan

7. Comprehensive Municipal Risk Reduction and Management Plan

8. List of PPA's to Combat HIV/AIDS

Best wishes and regards.

Very truly yoi/lrs,

CHARLES B.\BALANAYSecretary

Sangguniang Bayan

Y

MIIII. oiv.

LL ^ L ~cj'Cb


Municipality of Claveria

OFFICE OF THE SANGGUNIANG BAYAN

APPROPRIATION ORDINANCE NO. 03 - 2017

Introduced by the Committee on Finance & Appropriations

AN ORDINANCE AUTHORIZING THE ANNUAL BUDGET OF THE LOCAL GOVERNMENT UNIT OF CLAVERIA, CAGAYAN FOR FISCAL YEAR 2018 IN THE AMOUNT OF ONE HUNDRED TWENTY MILLION EIGHT HUNDRED FORTY SIX THOUSAND FOUR HUNDRED NINETY FIVE PESOS (P120,846,495.00) COVERING VARIOUS EXPENDITURES FOR THE OPERATIONS OF THE MUNICIPAL GOVERNMENT FOR FISCAL YEAR 2018 AND APPROPRIATING THE NECESARRY FUND FOR ITS PURPOSE.

Be it Ordained in Regular Session Assembled that:

Section 1. The Annual Budget of the Municipality of Claveria, Cagayan For Fiscal Year 2018 in the amount of One Hundred Twenty Million Eight Hundred Forty Six Thousand Four Hundred Ninety Five Pesos (P120,846,495.00) covering the various expenditures for the Operation of the Municipal Government for the Year 2018 is hereby approved.

The Budget Documents consisting of the following are incorporated herein and made integral part of this Ordinance.

1. Budget of Expenditures & Services of Financing2. Programmed Appropriation and Obligation by Object of Expenditures3. Programmed Appropriation and Obligation for Special Purpose Appropriation4. Personnel Schedule by Department5. Annual Investment Plan6. Others.

Section 2. The Source of Fund for the Annual Budget in the total amount of One Hundred Twenty Million Eight Hundred Forty Six Thousand Four Hundred Ninety Five Pesos (P120,846,495.00) shall be as follows:

A. Local (Internal) Source1. Tax Revenue2. Non Tax Revenue

B. External.Source1. Internal Revenue Allotment

TOTAL REVENUE

P 7,220,000.00 P 9,080,000.00

P104,546,495.00

P120,846,495.00

Section 3: The amount of One Hundred Twenty Million Eight Hundred Forty Six ThousandFour Hundred Ninety Five Pesos (P120,846,495.00) is hereby appropriated for the Annual Budget of the Municipality of Claveria, Cagayan as follows:

Personal Services Maintenance and Other

Operating Expenses Capital Outlay

P 47,068,435.84

P 37,769,685.72 P 4,021,007.32

V

Non Office Expenditures20% Dev't. Fund 5% MDRRM Fund Other BDF

P 25,904,041.37 P 6,042,324.75 P 41,000.00

TOTAL P 120,846,495.00

Section 4.

Section 5.

Section 6.

Section 7.

Section 8.

Use of Savings and Augmentation: In accordance with Section 336 of Republic Act No. 7160, the Local Government Code of 1991, the Mayor and the Presiding Officer of the Sanggunian are authorized to augment for their respective offices from saving in other item within the same expense class of their respective appropriations.

Priority shall be given to the personnel benefits of Local Employees in the Use of Personnel Services Savings.

All funds shall be used solely for the purpose for which they were appropriated; the recommendations per Committee Report No. 017 - 2017 of the Committee on Finance and Appropriations duly approved in plenary is here duly approved adopted to form part of this Ordinance.

All disbursement in the implementation of this ordinance shall comply with ail the existing and generally accepted accounting and auditing rules and regulations.

If, for any reasons, any section or provision of the Appropriations Ordinance is disallowed in Budget Review or declared invalid by proper authorities, other sections or provisions hereof that are not affected thereby shall continue to be in full force and effect.

ED this 11th day of October 2017 at Claveria, Cagayan.

I Hereby CertifyThat This Is a True and Accurate Copy

of the Appropriation Ordinance Duly Enacted by the Sanggunian — 1 ,,th day of October 2017

CHARLES B. BALANAYSecrete ry

Sangguniang Bayan

SB Membi ng Officer

APPROVED:

OFFICE UF THE SAHBJ3UUIAMI5 6 A YAK

Republic of the Philippines RECEIVE nProvince of Cagayan PATE’... %Z~>U,rJ2 .

M U N IC IPA LITY OF CLAVERIA 4 B r y :........./'Ll LiCLAVERIA, CA15AYAM

OFFICE OF THE LOCAL CHIEF EXECUTIVETelefax: (078) 395-0181

Septem ber 19, 2017

The Honorable Sangguniang Bayan Claveria, Cagayan

Thru: The Honorable Vice Mayor Presiding Officer

Sir:

I have the honor to transmit herewith the proposed Annual General Fund Budget

for Calendar Year 2018 for legislative authorization and approval.

Thank you and more power.

Very respectfully,

CELIA T.LAYUsA/ID.Local Chief Exep^tive

V

4


MUNICIPALITY OF CLAVERIA

OFFICE OF THE LOCAL CHIEF EXECUTIVE_____________________ Telefax: (078) 395-0181_____________________

E U D € E ¥ M E § § A € E

September 11, 2017

The Honorable Members Sangguniang Bayan Claveria, Cagayan

Gentlemen and Madam:

In compliance with the provisions of Sec. 318 of the Local Government Code of 1991, the Local Budget Memorandum Circular No. 75 of the Department of Budget and Management dated June 01, 2017 and consistent with tf a Revised Chart of Accounts for LGUs and JMC No. 2017-1 dated February 22, 2017,1 have the Honor to submit the 2018 Annual Budget of our municipality for legislative authorization.

This 2018 Annual Budget lists down the projects, programs and activities which our local government will undertake in one fiscal year as will be authorized by your kind office through an Appropriation Ordinance.

This Budget also contains the projected revenues and expenditures expected to bring development and good governance to all the 41 barangays through the efficient delivery of quality basic social services. Included are programs and activities that can be attributed and built- in within the budget level for the following:

a. Social Protection

b. Gender and Development

c. Climate Change Adaptation

d. Protection from Natural and Man-made calamities

e. Peace and Order

f. Eco-Tourism Promotion

g. Local Economic Growth and Job Opportunities

h. Senior Citizens and Persons with Disabilities pursuant to RA 9994 and RA 9442

i. Protection of Children pursuant to RA 9344

; .Included also in this 2018 Annual Budget is the implementation of the 3 Tranche Compensation Adjustment for Local Government

Personnel per Executive Order (EO) No. 201, S-2016 and other benefits pursuant to CSC DBM Joint Circular No. 01, S-2016 for elective officials and CSC-DBM Joint Circular No. 1-2012 for appointive employees.

During the preparation of this budget, care has been taken to ensure that our local government spends within its means, spend on the right priorities and realize best and optimum results.

Spending within our means and on the right priorities shall include increasing revenue collections to ensure that there will be enough resources to fund our development and priority projects that will benefit the whole community and ensuring that every single peso of our public funds will be spent wisely and not go to waste. Spending with measurable results will also be realized through the prompt and effective delivery of services by the different departments to the sectors they serve as manifested in their LBP Form No. 4.

I. FUNDING THE 2018 ANNUAL BUDGET

- f ______________________ ■_____________

REVENUES 2017

A. Local (Internal)Source

1. Tax Revenue 6,800,000.00

2. Non Tax Revenue 9,600,000.00

B. External Source

1. Internal Revenue Allotment]•

97,477,677.00

TOTAL REVENUE 113,877,677.00

)

2018 INCREASE/DECREASE

7.220.000. 00

9.080.000. 00

420,000.00

(520,000.00)

104,546,495.00 7,068,818.00

120,846,495.00 6,968,818.00

I. FUNDING THE 2018 ANNUAL BUDGET

83 2017

83 2018

a INCREASE/ DECREASE

II. SUMMARY OF ALLOCATIONS

a. Budget by Expenses Class

' •) • • 1

50.000. 000.0045.000. 000.0040.000. 000.0035.000. 000.0030.000. 000.0025.000. 000.0020.000. 000.0015.000. 000.0010.000. 000.005,000,000.00

-----------I---------- i---------- I---------- j----------r 7H2017

E2018

S U M M A R Y OF ALLOCATIONS

a. Budget by Expenses Class

2017

Personal Services 42,803,232.76

Maintenance and Other Operating Expenses

35,129,425.36

Capital Outlay 3,906,093.66

Non Office Expenditures

Appropriation for Dev'elopment Programs/ Projects(20% Dev't. Fund)

24,221,041.37

Appropriation for LDRRjM Programs/Prejects (LDRRM Fund) 5,693,883.85

Other BDF 41,000.00

TO TAL 111,794,677.00

2018 Percentage

47,068,435.84 38.95

37,769,685.72 31.25

4,021,007.32 3.33

25,904,041.37 21.44

6,042,324.75 5.00

41,000.00 0.03

120,846,495.00 100.00

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Office of the Mayor

Office of the MPDC

Office of the Sannguniang Bayan

Office of the Mun. Budget Officer

Office of the Municipal Assessor

Office of the Municipal Treasurer

Office of the Municipal Agriculture

Office of the Mun. Health Officer

Office of the MSWD

Office of the Mun. Engineer

Office of the Municipal Accountant

Office of the Mun. Civil Registrar

Office of the MDRRMO

Economic Enterprises

Appropriation for Dev't.

Appropriation for Local Disaster Risk

Aid to Barangay

t ------- \ ^

NJ N> O O )-*CO -~J

. Budget by D

epartment and Special Purpose Program

. Budget by Department and Special Purpose Program

DEPARTM ENT 2017 2018 Percentage

1 O ffice o f the M ayor 13,807,475,28 13,350,406.00 11.05

2 O ffice o f the M P D € 2,791,418.88 3,055,830.24 2.53

3 O ffice o f the Sannguniang Bayan 14,448,806.70 19,137,285.12 15.83

4 O ffice o f the M un. Budget Officer 1,809,008.88 1,968,546.40 1.63

5 O ffice o f the M unicipal Assessor 3,000,679.44 2,869,744.24 2.37

6 O ffice o f the M unicipal Treasurer 4,277,403.20 4,481,400.96 3.717 O ffice o f the M unicipal Agriculture 10,160,245.56 10,621,735.52 8.798 O ffice o f the M un. Health Officer 12,783,399.36 13,202,518.72 10.929 O ffice o f the M SW O 5,870,694.48 5,277,789.04 4.37

10 O ffice o f the M un. Engineer 3,432,647.68 5,078,031.76 4.2011 O ff ic e o fth e M unicipal Accountant 3,390,240.40 3,584,623.28 2.97

12 O ff ic e o fth e M un. Civil Registrar 2,199,267.36 2,295,975.68 1.90

13 O ffice o f the M D R R M O 952,051.52 960,797.36 0.80

14 Econom ic Enterprises 2,915,413.04 2,974,444.56 2.46Appropriation for Dev't. Programs/Projects (20% Dev't. Fund)

24,221,041.37 25,904,041.37 21.44

1 5 Appropriation for Local Disaster Risk Reduction M an agem en t Programs/Projects (LDRRM Fund)

5,693,883.85 6,042,324.75 5.00

17 A id to Barangay 41,000.00 41,000.00 0.03TOTAL 111,794,677.00 120,846,495.00 100.00

C. Budget by Sector

60,000,000.00

50.000. 000.00

40.000. 000.00

30.000. 000.00

20.000. 000.00

10,000,000.00

General Economic Social Services SpecialServices Services Purpose

Services

s 2017

H 2018

C. Budget by Sector

2 0 1 7

G en er a l S e r v ic e s 4 5 ,7 4 1 ,7 5 7 .0 2

E c o n o m ic S e r v ic e s 1 6 ,5 0 6 ,4 0 7 .1 6

S ocia l S e r v ic e s 1 9 ,5 9 0 ,5 8 7 .6 0

S p ec ia l P u rp o se S e r v ic e s 2 9 ,9 5 5 ,9 2 5 .2 2

TOTAL . 1 1 1 ,7 9 4 ,6 7 7 .0 0

2 0 1 8 P e r c e n ta g e

5 0 ,7 4 3 ,8 1 1 .9 2 4 1 .9 9

1 8 ,6 7 4 ,2 1 1 .8 4 1 5 .4 5

1 9 ,4 4 1 ,1 0 5 .1 2 1 6 .0 9

3 1 ,9 8 7 ,3 6 6 .1 2 2 6 .4 7

1 2 0 ,8 4 5 ,4 9 5 .0 0 1 0 0 .0 0

Honorable Members of the Sangguniang Bayan, my esteemed partners in working to give an honest, efficient and effective government to our constituents, let us all be committed and steadfast in our desire to give the best service we can to our constituents. When we act with a unified vision of solidarity we can accomplish many and great things. Together let us continue to think of ways to increase our local revenues so we can push through with our development projects. Let us work together with integrity and honesty and make use of whatever resources we have to make Claveria a town at par with any of the developed and progressive municipalities in our country.

CELIAT. LAYuj5/MD.Municipal Mayor

LBP Form No. 1 Annex C

BUDGET OF EXPENDITURES AND SOURCES OF FINANCING LGU - CLAVERIA GENERAL FUND

IncomeClassification

CURRENT YEAR APPROPRIATION Budget Year

ProposedPARTICULARS Account Code

(Actual)First Semester

(Actual)Second Semester

(Estimate) Total

1. Beginning Cash Balance 12,108,014.19 16,100,410.93 (11,867,946.07) 4,232,464.86Prior Year’s Adjustment Continuing Appropriations 46,309,399.10

II. ReceiptsA. Local Sources 1. Tax Revenue

Taxes on Goods and Services Business Tax 4-01-03-030 R 4,448,753.50 3,809,649.93 290,350.07 4,100,000.00 4,500,000.00Community Tax 4-01-01-050 R 577,522.49 554,489.86 45,510.14 600,000.00 620,000.00Franchise Tax 4-01-03-070 R 230,885.65 100,800.00 99,200.00 200,000.00 200,000.00Real Property Tax - Basic 4-01-02-040 R 1,832,410.19 920,013.13 879,986.87 1,800,000.00 1,800,000.00

Tax on Sand, Gravel & Other Quarry Products

4-01-03-040 R58,514.85 15,699.60 34,300.40 50,000.00

50,000.00

Tax Revenue - Fines & Penalties - Taxes onGoods and Services 4-01-05-030 R 68,225.73 (18,225.73) 50,000.00 50,000.00Total Tax Revenue 7,148,086.68 5,468,878.25 1,331,121.75 6,800,000.00 7,220,000.002. Non Tax Revenuea. Regulatory FeesFees for Sealing & Licensing of Weights

and Measures4-02-01-150 R 17,760.00

8,740.00 1,260.00 10,000.00 10,000.00

Permit Fees 4-02-01-010 R 1,975,233.61 1,769,493.55 230,506.45 2,000,000.00 2,200,000.00Registration Fees 4-02-01-020 R 248,601.00 117,795.00 132,205.00 250,000.00 250,000.00

b. Business and Service Income -Clearance and Certification Fees 4-02-01-040 R 662,115.00 469,267.00 250,733.00 720,000.00 750,000.00

)

PARTICULARS Account CodeIncome

Classification

Garbage Fees 4-02-02-190 RInspection Fees 4-02-01-100 RFishery Rentals Fees 4-02-01-150 RReceipts from Cemetery Operations 4-02-02-160 RReceipts from Market Operations 4-02-02-140 RReceipts from Slaughterhouse Operation 4-02-02-150 RParking Fees 4-02-02-120 RRent Income 4-02-02-050 RFines & Penalties - Business Income 4-02-02-980 R

c. Other IncomeInterest Income 4-02-02-220 RMiscellaneous Income 4-06-01-010 R

Total Non Tax RevenueB. External Sources

Share from Internal Revenue Allotment 4-01-06-010 RShare from EVAT Income from Grants & Donations

Total Income from External Sources TOTAL RECEIPTS TOTAL AVAILABLE RESOURCES Less: Continuing Appropriation Legislative Appropriation-Unalloted NET AVAILABLE RESOURCESIII. EXPENDITURES -i t1.1 Personal Services

Salaries and Wages - Regular 5-01-01-010Personal Economic Relief Allowance (PERA) 5-02-02-010Representation Allowance (RA) 5-01-02-020Transportation Allowance (TA) 5-01-02-030Clothing/Uniform Allowance 5-01-02-040

-)

Past Year

(Actual)

CURRENT YEAR APPROPRIATIONFirst Semester


(Estimate) TotalBudget Year

Proposed603.855.00 85,913.60

14,050.001,519,336.10

621,572.60312.320.00

1,059,874.17

247,630.741,470,731.748,838,993.56

89,804,658.00

89,804,658.00105,791,738.24164,209,151.53

63,739,011.17100,470,140.36

23,114,193.212.095.000. 001.549.000. 001.549.000. 00

430,000.00

599.885.0046,955.00 11,742.888,275.00

851,337.10301,947.80143.440.00 584,795.04

135,515.08234,839.58

5,284,028.03

48,738,840.00

48,738,840.0059,491,746.2875,592,157.21

75,592,157.21

12,118,467.931,067,710.00

733.500.00733.500.00435,000.00

100.115.0053.045.00 88,257.1211.725.00

448,662.9048,052.20

106.560.00 1,015,204.96

64,484.921,765,160.424,315,971.97

48,738,837.00

48,738,837.0054,385,930.7242,517,984.65

42,517,984.65

15,021,366.071,288,290.00

886.500.00886.500.0055,000.00

700.000. 00100.000. 00100,000.00

20,000.001.300.000. 00

350.000. 00250.000. 00

1.600.000. 00

200,000.002,000,000.009,600,000.00

97,477,677.00

97,477,677.00113,877,677.00118,110,141.86

118,110,141.86

27,139,834.002.356.000. 001.620.000. 001,620,000.00

490,000.00

800,000.00100,000.00

20,000.0020,000.00

1.500.000. 00500.000. 00250.000. 00

1.080.000. 00

200,000.001.400.000. 009.080.000. 00

104,546,495.00

104.546.495.00120.846.495.00120.846.495.00

120,846,495.00

27,310,284.002.352.000. 001.680.000. 001,680,000.00

490,000.00

PARTICULARS Account CodeIncome

ClassificationPast Year

(Actual)

CURRENT YEAR APPROPRIATIONFirst Semester


(Estimate) TotalBudget Year

ProposedSubsistence Allowance 5-01-02-050 246,943.00 106,961.73 225,888.27 332,850.00 332,850.00Productivity Enhancement Incentive 5-01-02-080 435,000.00 - 490,000.00 490,000.00 490,000.00Cash Gift 5-01-02-150 430,000.00 - 490,000.00 490,000.00 490,000.00Mid-year Bonus - 2,014,502.00 238,562.00 2,253,064.00 2,275,857.00Year End Bonus 5-01-02-140 1,836,082.32 - 2,253,064.00 2,253,064.00 2,275,857.00Retirement & Life Insurance Premiums 5-01-03-010 2,680,186.27 1,314,541.28 1,942,238.80 3,256,780.08 3,277,234.08PAG-IBIG Contributions 5-01-03-020 98,800.00 51,600.00 66,200.00 117,800.00 117,600.00PHIL HEALTH Contributions 5-01-03-030 226,549.55 121,637.50 149,987.50 271,625.00 271,350.00Employees Compensation Insurance Premiums 5-01-03-040 97,225.18 50,231.59 61,984.09 112,215.68 117,600.00Terminal Leave Benefit 5-01-04-030 4,036,734.70 - - - -Lump-sum Appropriation - - 3,907,803.76

Total Personal Services 38,824,714.23 18,747,652.03 24,055,580.73 42,803,232.76 47,068,435.841.2 Maintenance & Other Operating

ExpendituresTravelling Expenses - Local 5-02-01-010 2,879,312.39 1,312,574.25 2,542,425.75 3,855,000.00 3,900,000.00Trainings Expenses 5-02-02-010 100,500.00 144,200.00 205,800.00 350,000.00 380,000.00Office Supplies Expenses 5-02-03-010 1,022,417.62 169,873.83 1,348,582.17 1,518,456.00 1,603,4.57.00-Accountable Forms Expenses 5-02-03-020 127,040.00 45,860.00 104,140.00 150,000.00 150,000.00Animal/Zoological Expenses 5-02-03-040 35,649.00 17,470.00 320,943.00 338,413.00 338,543.00Drug and Medicines Expenses 5-02-03-070 1,283,237.90 768,549.00 2,557,451.00 3,326,000.00 3,284,120.80

Medical, Dental & Lab. Supplies Expenses 5-02-03-080 136,286.00 9,050.00 290,950.00 300,000.00 200,000.00

Fuel, Oil and Lubricants Expenses 5-02-03-090r

466,113.90 360,749.50 983,250.50 1,344,000.00 1,404,000.00

Agricultural and Marine Supplies Expenses 5-02-03-100 263,254.00 26,124.75 243,965.25 270,090.00 270,060.00

Water Expenses 5-02-04-010 278,972.85 100,014.20 211,985.80 312,000.00 312,000.00Electricity Expenses 5-02-04-020 1,429,495.14 464,812.10 1,205,187.90 1,670,000.00 1,620,000.00Postage and Courier Services 5-02-05-010 1,000.00 1,000.00 23,000.00 24,000.00 24,000.00Telephone Expenses * Landline* 5-02-05-020 184,650.20 87,497.93 190,358.07 277,856.00 269,656.00Telephone Expenses *Mobile* 5-02-05-020 485,835.20 251,000.00 304,800.00 555,800.00 576,200.00

LBP Form No. 6 AnnexD

STATEMENT OF STATUTORY AND CONTRACTUAL OBLIGATIONS AND BUDGETARY REQUIREMENTSFISCAL YEAR 2018

CLAVERIA, CAGAYAN

Description Amounts

1. Statutory and Contractual Obligations

2. Budgetary Requirements2.1 20% Development Funds Php 25,904,041.37

2.2 5% Local Disaster Risk Reduction and Management 6,042,324.75

2.3 Financial Assistance to Barangays 41,000.00

TOTAL 31,987,366.12

Certified Correct:■Ii -

JOANNE HAZEL A. NEYRAMunicipal Budget Officer

/VIOLETA T. TAJONMunicipal Treasurer

ESTRELLA O. ANDRESMunicipal Pianni/ig & Dev't. Coordinator

Approved:

CELIA T. LAYUS/MD.Local Chief Ex^utive

IBP Form No. 7

STATEMENT OF FUND ALLOCATION BY SECTOR CALENDAR YEAR 2018 CLAVERIA, CAGAYAN

Annex K

PARTICULARS Account codeGeneral Public

ServicesSocial Services Economic Services Other Services Total

1. Beginning Cash Balance11. Receipts

A. Local Sources 1. Tax Revenue

Taxes on Goods and Services Business Tax 4-01-03-030 4,500,000.00Community Tax 4-01-01-050 620,000.00Franchise Tax 4-01-03-070 200,000.00Real Property Tax - Basic 4-01-02-040 1,800,000.00

Tax orvSand, Gravel & Other Quarry Products 4-01-03-040 50,000.00Tax Revenue - Fines & Penalties - Taxes on Goods a.

and Services 4-01-05-030a -

Total Tax Revenue 7,170,000.002. Non Tax Revenue a. Regulatory FeesFees for Sealing & Licensing of Weights and

Measures4-02-01-160 10,000.00

Permit Fees 4-02-01^010 2,200,000.00Registration Fees

b. Business and Service Income4-02-01-020 250,000.00

Clearance and Certification Fees 4-02-01-040 750,000.00Garbage Fees 4-02-02-190 800,000.00Inspection Fees 4-02-01-100 100,000.00Fishery Rentals Fees 4-02-01-150 20,000.00Receipts from Cemetery Operations 4-02-02-160 20,000.00



Receipts from Market Operations 4-02-02-140 1,500,000.00Receipts from Slaughterhouse Operation 4-02-02-150 500,000.00Parking Fees 4-02-02-120 250,000.00Rent Income 4-02-02-050 1,080,000.00Fines & Penalties - Business Income 4-02-02-980 -

c. Other IncomeInterest Income 4-02-02-220 200,000.00Miscellaneous Income 4-05-01-010 1,400,000.00

Total Non Tax Revenue 9,080,000.00B. External Sources

Share from Internal Revenue Allotment 4-01-06-010 104,546,495.00Share from EVATIncome from Grants & Donations

Total Income from External Sources 104,546,495.00TOTAL RECEIPTS 120,796,495.00TOTAL AVAILABLE RESOURCESIII. EXPENDITURES1.1 Personal Services 1 .

Salaries and Wages - Regular 5-01-01-010 16,750,560.00 5,763,480.00 4,796,244.00 27,310,284.00Personal Economic Relief Allowance (PERA) 5-02-02-010 1,224,000.00 504,000.00 624,000.00 2,352,000.00Representation Allowance (RA) 5-01-02-020 1,392,000.00 144,000.00 144,000.00 1,680,000.00Transportation Allowance (TA) 5-01-02-030 1,392,000.00 144,000.00 144,000.00 1,680,000.00Clothing/Uniform Allowance 5-01-02-040 255,000.00 105,000.00 130,000.00 490,000.00Subsistence Allowance 5-01-02-050 - 332,850.00 - 332,850.00Productivity Enhancement Incentive 5-01-02^)80 255,000.00 105,000.00 130,000.00-i ' 490,000.00Cash Gift 5-01-02-150 255,000.00 105,000.00 130,000.00 490,000.00Mid-year Bonus 1,395,880.00 480,290.00 399,687.00 2,275,857.00Year End Bonus 5-01-02-140 1,395,880.00 480,290.00 399,687.00 2,275,857.00Retirement & Life Insurance Premiums 5-01-03-010 2,010,067.20 691,617.60 575,549.28 3,277,234.08PAG-IBIG Contributions 5-01-03-020 61,200.00 25,200.00 31,200.00 117,600.00PHIL HEALTH Contributions 5-01-03-030 155,100.00 63,450.00 52,800.00 271,350.00



Employees Compensation Insurance Premiums 5-01-03-040 61,200.00 25,200.00 31,200.00 117,600.00Lump-sum Appropriation 2,830,441.20 547,852.00 529,510.56 3,907,803.76

Total Personal Services1.2 Maintenance & Other Operating Expenditures

29,433,328.40 9,517,229.60 8,117,877.84 47,068,435.84

Travelling Expenses - Local 5-02-01-010 2,590,000.00 720,000.00 590,000.00 3,900,000.00Trainings Expenses 5-02-02-010 380,000.00 - - 380,000.00Office Supplies Expenses 5-02-03-010 1,040,000.00 230,000.00 333,447.00 1,607, -W-00Accountable Forms Expenses 5-02-03-020 150,000.00 - - 150,000.00Animal/Zoological Expenses 5-02-03-040 - - 338,543.00 338,543.00Drug and Medicines Expenses 5-02-03-070 - 3,284,120.80 - 3,284,120.80

Medical, Dental and Laboratory Supplies Expenses 5-02-03-080 - 200,000.00 - 200,000.00Fuel, Oil and Lubricants Expenses 5-02-03-090 774,000.00 100,000.00 530,000.00 1,404,000.00Agricultural and Marine Supplies Expenses 5-02-03-100 - - 270,0*10.00 270,0*f0.00Water Expenses 5-02-04-010 162,000.00 - 150,000.00 312,000.00Electricity Expenses 5-02-04-020 1,420,000.00 - 200,000.00 1,620,000.00Postage and Courier Services 5-02-05-010 18,500.00 - 5,500.00 24,000.00Telephone Expenses * Landline* 5-02-05-020 200,656.00 54,000.00 15,000.00 269,656.00Telephone Expenses *Mobile* 5-02-05-020 426,000.00 72,200.00 78,000.00 576,200.00Internet Subscription Expenses 5-02-05-030 101,200.00 31,200.00 24,000.00 156,400.00Subscription Expenses 5-02-99-070 22,000.00 - 10,000.00 32,000.00Auditing Services 5-02-11-020 186,400.00 - - 186,400.00Repair and Maintenance - Building and Other

Structures5-02-13-040

_ - 1,500,000.00 1,500,000.00

Repair and Maintenance - Machinery and Equipment

5-02-13-050155,000.00 95,000.00 50,000.00 300,000.00

Repair and Maintenance - Machinery and Equipment

5-02-13-050500,000.00 _ 500,000.00 1,000,000.00

Repair and Maintenance - Transportation Equipment 5-02-13-060 575,000.00! 220,000.00 50,000.00 845,000.00

j?7° ° 1 °

4-C7

PARTICULARS Account code General Public Services Social Services Economic Services Other Services Total

Repair and Maintenance - Buildings and Other Structure 5-02-13-040 50,000.00 . 50,000.00

Donations 5-02-99-080 600,000.00 - 600,000.00Extraordinary and Miscellaneous Expenses 5-02-10-030 36,648.20 36,648.20Fidelity Bond Premiums 5-02-16-020 60,000.00 - 60,000.00Other Maintenance and Operating Expenses 5-02-99-990 8,046,072.00 4,817,354.72 5,807,744.00 18,671,170.72

Total Maintenance and Other Operating Expenses 17,493,476.20 9,823,875.52 10,452,334.00 - 37,769,685.72

2.0 Capital OutlayOffice Equipment 1-07-05-020 65, 50,000.00 24,000.00 13 ,̂000.00Furnitures and Fixtures 1-07-07-010 90,000.00 20,000.00 22,000.00 132,000.00Information and Communicating Technology

Equipment 1-07-05-030 100,000.00 20,000.00 58,000.00 178,000.00

Communication Equipment 1-07-05-070 10,000.00 - - a0,000.00Other Property, Plant and Equipment 1-07-99-990' 6 ja,007.32 10,000.00 6i 2 0̂07.32Other Structure 1-07-03-090 350,000.00 350,000.00Motor Vehicle 1-07-06-010 2,600,000.00 2,600,000.00

Total Capital Outlay 3,817,007.32 100,000.00 104,000.00 - 4,021,007.323.0 Special Purpose Appropriations

Appropriation for Dev't. Programs/Projects (20% Dev't. Fund) 25,904,041.37 25,904,041.37

Appropriation for LDRRM Programs/Projects (LDRRM Fund) 6,042,324.75 6,042,324.75

Aid to Barangays t 41,000.00 41,000.00Total Special Purpose - 31,987,366.12 31,987,366.12

TOTAL APPROPRIATIONS 50,743,811.92 19,441,105.12 18,674,211.84 31,987,366.12 120,846,495.00

Certified Correct: