Below is the LGU report on 20% development fund utilization:
(3rd Quarter 2012)
(2nd Quarter 2012)
(1st Quarter 2012)
(4th Quarter 2011)
(3rd Quarter 2011)
This site was primarily established to comply with DILG MC 2010-83 regarding Full Disclosure of Local Budget and Finances and Bids and Public Offerings. It features the Municipality's Annual Budget, Cash Flows and other related financial records to ensure transparency and accountability. Financial documents from its barangays will also be featured in this site. This blog site will also showcase progress of other municipal projects, consistent with the full disclosure principle on governance.
Huwebes, Nobyembre 10, 2011
Report on the Utilization of 20% Development Fund
The Local Government Code of 1991 mandates each LGU to appropriate in its annual budget no less than twenty percent (20%) of its Internal Revenue Allotment for development projects (Sec 287, LGC).
Below is the LGU report on 20% development fund utilization:
(3rd Quarter 2012)
(2nd Quarter 2012)
(1st Quarter 2012)
(4th Quarter 2011)
(3rd Quarter 2011)
Below is the LGU report on 20% development fund utilization:
(3rd Quarter 2012)
(2nd Quarter 2012)
(1st Quarter 2012)
(4th Quarter 2011)
(3rd Quarter 2011)
Statement of Receipts and Expenditure (Statement of Income and Expenses - General Fund)
The Statement of Income and Expenses shows the income and expenses of the agency at the end of a particular period. It presents the detailed information of the income and expenses recognized during the period covered.(NGAS Manual)
* Statement of Income and Expenses - General Fund (as of June 30, 2012/ 2nd Quarter 2012)
* Statement of Income and Expenses - General Fund (as of March 31, 2012/ 1st Quarter 2012)
* Statement of Income and Expenses - General Fund (as of December 30, 2011/ 4th Quarter 2011)
* Statement of Income and Expenses - General Fund (as of September 30, 2011/ 3rd Quarter 2011)
* Statement of Income and Expenses - General Fund (as of June 30, 2012/ 2nd Quarter 2012)
* Statement of Income and Expenses - General Fund (as of March 31, 2012/ 1st Quarter 2012)
* Statement of Income and Expenses - General Fund (as of December 30, 2011/ 4th Quarter 2011)
* Statement of Income and Expenses - General Fund (as of September 30, 2011/ 3rd Quarter 2011)
Special Education Fund
The Special Education Fund (SEF) consist of the proceeds of one percent (1%) tax on the assessed value of real property in addition to the basic real property tax, which a province or city, or a municipality within the Metropolitan Manila Area, may levy and collect.
Application of Proceeds of the Additional One Percent (1%) Special Education Fund Tax
(a) The proceeds of the additional one percent (1%) real property tax accruing to special education fund shall be automatically released to the local school boards.
(b) In case of provinces, the proceeds of the special education fund shall be divided equally between the provincial and municipal school boards.
(c) Said proceeds shall be allocated as determined and approved by the local school boards concerned only for the following purposes:
1. Operation and maintenance of public schools;
2. Construction and repair of school buildings, facilities and equipment;
3. Educational research;
4. Purchase of books and periodicals; and
5. Sports development.
(Article 363 of the IRR of the Local Government Code)
Special Education Fund Budget – The Local School Board shall determine in accordance with the criteria set by DepEd, the annual supplementary budgetary needs for the operation and maintenance of public schools within the province, city, or municipality as the case maybe, and the supplementary local cost of meeting such needs, which shall be reflected in the form of an annual school board budget corresponding to its share of the proceeds of the special levy on real property constituting the special education fund and such other sources of revenue as the Local Government Code and other laws or ordinances may provide. (Article 184(b)(1) of the IRR of the Local Government Code)
The division superintendent, city superintendent, or district supervisor, as the case maybe, shall prepare the budget of the school board concerned. Such budget shall be supported by programs, projects and activities of the school board for the ensuing fiscal year. A majority of all the members shall be necessary to approve the budget. (Article 184(f) of the IRR of the Local Government Code)
The annual school board shall give priority to the following:
1.Construction, repair and maintenance of school buildings and other facilities of public elementary and secondary schools;
2.Establishment and maintenance of extension classes when necessary; and
3.Holding of sports activities at the division, district, municipal, and barangay levels.
Source: Manual on NGAS
Below are the LGU reports on SEF Utilization:
2nd Quarter 2011
1st Quarter 2011
Application of Proceeds of the Additional One Percent (1%) Special Education Fund Tax
(a) The proceeds of the additional one percent (1%) real property tax accruing to special education fund shall be automatically released to the local school boards.
(b) In case of provinces, the proceeds of the special education fund shall be divided equally between the provincial and municipal school boards.
(c) Said proceeds shall be allocated as determined and approved by the local school boards concerned only for the following purposes:
1. Operation and maintenance of public schools;
2. Construction and repair of school buildings, facilities and equipment;
3. Educational research;
4. Purchase of books and periodicals; and
5. Sports development.
(Article 363 of the IRR of the Local Government Code)
Special Education Fund Budget – The Local School Board shall determine in accordance with the criteria set by DepEd, the annual supplementary budgetary needs for the operation and maintenance of public schools within the province, city, or municipality as the case maybe, and the supplementary local cost of meeting such needs, which shall be reflected in the form of an annual school board budget corresponding to its share of the proceeds of the special levy on real property constituting the special education fund and such other sources of revenue as the Local Government Code and other laws or ordinances may provide. (Article 184(b)(1) of the IRR of the Local Government Code)
The division superintendent, city superintendent, or district supervisor, as the case maybe, shall prepare the budget of the school board concerned. Such budget shall be supported by programs, projects and activities of the school board for the ensuing fiscal year. A majority of all the members shall be necessary to approve the budget. (Article 184(f) of the IRR of the Local Government Code)
The annual school board shall give priority to the following:
1.Construction, repair and maintenance of school buildings and other facilities of public elementary and secondary schools;
2.Establishment and maintenance of extension classes when necessary; and
3.Holding of sports activities at the division, district, municipal, and barangay levels.
Source: Manual on NGAS
Below are the LGU reports on SEF Utilization:
as of September 2012
as of June 2012
as of March 2012
as of December 2011
as of June 2012
as of March 2012
Below is the LGU SEF Estimated Income and Expense for 2012:
LGU reports on SEF Utilization, 2011:
as of December 2011
as of 4th Quarter 2011
3rd Quarter 2011
2nd Quarter 2011
1st Quarter 2011
Statement of Cash Flow
The Statement of Cash Flows shows the agency’s cash activities. It reports cash receipts and cash payments and net change in cash resulting from operating, investing and financing activities of an agency during a period, in a format that reconciles the beginning and ending cash balances (NGAS Manual for LGUs)
Below is the Statement of Cash Flow for the Municipality of San Teodoro:
as of 3rd Quarter 2012:
as of 2nd Quarter 2012:
as of 1st Quarter 2012:
Below is the Statement of Cash Flow for the Municipality of San Teodoro:
as of 3rd Quarter 2012:
as of 2nd Quarter 2012:
as of 1st Quarter 2012:
as of 4th Quarter 2011:
as of 3rd Quarter 2011:
Priority Development Assistance Fund (PDAF)/Trust Fund
Trust Fund shall consist of private and public monies which have officially come into the possession of the local government or of a local government official as trustee, agent or administrator, or which have been received as a guaranty for the fulfillment of some obligation.
A trust fund shall only be used for the specific purpose for which it was created or for which it came into the possession of the local government unit.(Sec 94, Manual on NGAS)
Below is the copy of PDAF/Trust Fund utilization report of San Teodoro:
as of September 2012
as of June 2012
as of March 2012
as of December 2011
A trust fund shall only be used for the specific purpose for which it was created or for which it came into the possession of the local government unit.(Sec 94, Manual on NGAS)
Below is the copy of PDAF/Trust Fund utilization report of San Teodoro:
as of September 2012
as of June 2012
as of March 2012
as of December 2011
as of September 2011:
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