Ma. Gracia M. Pulido Tan - coa.gov.ph · FRANKLIN M. DRILON Chairman, Committee on Finance Philippine Senate GSIS Complex, ... Part V Results of Audit Significant Findings and Recommendations

Ma. Gracia M. Pulido Tan Chairperson

27 September 2012

His Excellem:y BENIGNO SIMEON C. AQUINO III President of the Philippines Malacafiang, Manila

Dear Mr. President:

Republic of the Philippines

COMMISSION ON AUDIT OF.FICE OF THE CHAIRPERSON

Commonwealth Avenue, Quezon City, Philippines

I have the honor to submit, pursuant to Section 4, Article IX-0 of the Constitution of the Philippines, the following 2011 reports:

1. Audit Performance Summary Report 2. Annual Financial Repoti:s

• National Governrrtet\t (Volumes 1-A and 1-D) • Government-Owned and/or Controlled Corporations (Volumes II-A and II-B) • Local Governm�nt Units (Volumes III·A and Ill-B)

The Audit Performance Summary Report contains the highlights of the Annual Financial Reports, for quick reference. This is our first Report of this nature, and we trust that you will find it useful.

Very truly yours,

Phone: (632) 952-5700 local I 0 lt/931-9232/931-9220 /951-0936 Fax: (632) 931-9223 Email: [email protected] Wcl>sitc: www.coa.gov.ph


27 September 2012

His Excellency BENIGNO SIMEON C. AQUINO Ill President o f the Philippines Malacaiiang, Manila

Dear Mr. President:

Republic of the Philippines

COMMISSION ON AUDIT

OFFICE OF TilE CHAIRPERSON Commonwealth Avenue, Quezon City, Philippines

I have the honor to submit, pursuant to Section 4, Article IX-0 of the Constitution of the Philippines, the following 2011 reports:

1. Audit Performance Summary Report 2. Annual Financial Reports

• National Govemment (Volumes 1-A and 1-D) • Government-Owned and/or Controlled Corporations (Volumes II-A and 11-D) • Local Government Units (Volumes Ill-A and Ill-B)

The Audit Performance Summary Report contains the highlights of the Annual Financial Reports, for quick reference. This is our first Report of this nature, and we trust that you will

find it useful.

Very truly yours.

. Phohe: (632) 952-5700 local I 0 II /931-9232 /931-9220 /951-0936 Fax: (632) 931-9223 Email: [email protected] Website: www.coa.guv.ph

.Ma. Gracia M. Pulido Tan

Chairperson

27 September 2012

The Honorable

JUAN PONCE ENRILE President, Philippine Senate GS.IS Complex, Pasay City

Dear Mr. President:

I have the honor to submit, pursuant to Section 4, Article IX-D of the Constitution of the Philippines, the following 2011 reports:


• National Government (Volumes 1-A and 1-B) • Government-Owned andfor Controlled Corporations (Volumes II-A and II-B) • Local Government Units (Volumes Ill-A and Ill-B).


Very truly yours,

Phone: (632) 952-5700 localiOII/931-9232/931-9220 /951-0936 Fax: (632) 931-9223 Email: [email protected] Website: www.coa.gov.ph


27 September 2012

The Honorable FELICIANO R. BELMONTE, JR. Speaker, House of Representatives National Government Center Quezon City

Dear Mr. Speaker:



• National Government (Volumes 1-A and 1-B) • Government-Owned and/or Controlled Corporations (Volumes II-A and 11-B) • Local Government Units (Volumes lll·A and Ill-B)


Very truly yours,

If

Phone: (632) 952-5100 locaiiOll/931-9232/931-9220 /951-0936 Fax: (632) 931-9223 Email: [email protected] Website: www.coa.gov.ph

Ma. Gracia M. Pulido Tan

Chairperson

27 September 2012

The Honorable

FRANKLIN M. DRILON

Chairman, Committee on Finance Philippine Senate GSIS Complex, Pasay City

Dear Senator Drllon:

I have the honor to submit, pursuant to Section 4, Article IX·D of the Constitution of the Philippines, the following 2011 reports:


• National Government (Volumes 1-A and l·B) • G9vernment-Owned and/or Controlled Corporations (Volumes 11-A and II-B) • Local Government Units (Volumes 111-A and Ill-B)


Very truly yours,

Phone: (632) 952-5700 local1011 /931-9232 I 931-9220/951-0936 Fax: (632) 931-9223 Email: [email protected] Website: www.coa.gov.ph

Ma. Gracia M. Pulido Tan

Chairperson

27 September 2012

The Honorable

CHAIRMAN, COMMITIEE ON APPROPRIATIONS

House of Representatives National Government Center Quezon City

Dear Mr. Chairman:



• National Government (Volumes 1-A and 1-B) • Government-Owned and/or Controlled Corporations (Volumes II-A and II-B) • Local Government Units (Volumes Ill-A and Ill-B)

The Audit Performance Summary Report contains the highlights of the Annual Financial Reports, for quick reference. This is our first Report of this nature, and we trust that you will find It useful.

Very truly yours,

Phone: (632) 952-5700 local1011/931-9232/931-9220 /951-0936 Fax: (632) 931-9223 Email: [email protected] Website: www.coa.gov.ph

norren

Sticky Note

Unmarked set by norren

2011

Annual Financial Report

LOCAL GOVERNMENT UNITS

Volume III-A

2011 Annual Financial Report

Local Government

Table of Contents

Part I Overview Page Introduction 1 Legal Basis 3 Audited Agencies 4 Audit Focus 5 Contents of the Report 5 Method of Consolidation 7

Part II Financial Highlights Financial Condition 11 o Balance Sheet Account Results of Operation 21 o Revenue and Income o Expenditure Cash Flow 29

Part III Financial Statements Management Responsibility for

Financial Statements

37 Auditor’s Opinion 37 Condensed o Balance Sheet 39 o Statement of Income and Expenses 43 o Cash Flow Statements 47 Detailed Balance Sheet o Comparative Balance Sheet 53 o Balance Sheet by LGU Classification 58 o Balance Sheet by Fund 63 Statement of Income and Statement o Comparative Income and Expenses 68 o Income and Expenses by LGU Classification 74 o Income and Expenses by Fund 80

Cash Flow Statement o Comparative Cash Flow 86 o Cash Flow by LGU Classification 87 o Cash Flow by Fund 88 Notes to Financial Statements 89

Part IV Credit Financing o Schedule of Loans/Bond Payable,

By LGU, By Region

106 o Schedule of Unaccounted/Unrecorded

Loans/Bond Payables

188

Part V Results of Audit Significant Findings and Recommendations o Credit Financing 195 o Priority Development Assistant Fund 203 o Special Education Fund 206 o Local Disaster Risk Reduction Management 210 o 20% Development Fund 213 Common Findings and Recommendations o Revenues 216 o Procurement 221 o Trust Fund 226 o Accounts and Internal Control 227 Summary of Actions Taken on Audit

Findings and Recommendations

234

Part VI Individual Financial Profile of Local Government Units Provinces 244 Cities 247 Municipalities 254

Part VII Financial Profile and Results of Audit of Barangays Summary By Region with Submitted Financial Statements 293 Financial Profile by City and Municipality 294 Summary of Common Findings and Recommendations 334

List of Acronyms

List of Tables and Charts

List of Annexes Annex 1- List of LGUs with Unsubmitted/Incomplete/

Unreconciled financial statements

Annex 2- Summary of Individual Audit Opinion of LGUs by Province, City and Municipality

Part I

Overview

1

Part I Overview

INTRODUCTION

The passage of the Local Government Code (LGC) in 1991 ushered in greater local autonomy and economic opportunities for local government units (LGUs) while strengthening their governance structure. Along with this, more emphasis was placed on transparency and accountability in the operations of LGUs particularly in the area of financial management. Under the basic policy of Local Autonomy, LGUs were granted the power to create its own sources of revenues, operate economic enterprises and impose local taxes, fees and charges. This is governed by the fundamental principles under Section 160 of the LGC which provides, among others, uniform taxation in each LGU, equitable imposition based on taxpayers ability to pay and levied and collected only for public purposes. .

With revenue generating measures and share in national government resources in the form of Internal Revenue allotment (IRA) at its disposal, LGUs were empowered to implement their respective mandates for the benefit of their constituents and the general public. The delivery of basic public services and the development of human and economic potentials are indispensable in improving the quality of life of each member of the community.

In accordance with principle of Fiscal Responsibility, Local Chief Executives (LCE) shall

exercise the prudence of a good father of the family in safeguarding the resources of the local government from loss, waste and abuse. LGUs are expected to institute strong internal control systems and procedures to ensure efficiency, economy and effectiveness in the conduct of their operations. With the guidance and assistance of the Oversight Agencies of the National Government, financial management reforms in the areas of budgeting, accounting and financial reporting were put in place.

Several guides on financial management for LGUs are provided. These include the

Commission on Audit (COA) Manual on the New Accounting System (NGAS) for use in LGUs on June 20, 2002 under COA Circular No. 2002-003, the Updated Budget Operations Manual (UBOM) for LGUs, 2008 edition by the Department of Budget and Management (DBM) and the Statement of Receipts and Expenditures of the Bureau of Local Government Finance (BLGF) of the Department of Finance (DOF) along with the issuance of pertinent rules and regulations of the above mentioned agencies.

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Efforts are also gaining ground to enhance transparency and accountability of LGUs such as the Department of Interior and Local Government (DILG) policy initiative on the Full Disclosure Policy (FDP) of Local Budget and Finances (LBF), and Bids and Public Offerings (BPO) under Memorandum Circular (MC) No.2010-83 issued on August 31, 2010 and related issuances MC No. 2011-08A and MC No.2011-134 This is due to the added incentive of the Seal of Good Housekeeping (SGH) Award to LGUs found to be compliant to the two fold criteria - On Sound Fiscal Management evidenced by the absence of an Adverse or Disclaimer Audit Opinion by COA and On Accountable and Transparent Governance putting emphasis on the Full Disclosure Policy. The Performance Challenge Fund (PCF) established by DILG under MC No. 2011-02 dated April 27, 2011 seeks to recognize LGUs which exhibited “good performance in internal housekeeping particularly in the areas of planning, fiscal management, transparency and accountability and valuing performance management”. Those which have been conferred the SGH can avail of the PCF for the implementation of capital investment projects aligned with the national government strategic thrusts and goals through a cost-sharing mechanism or LGU counterpart fund. This cost-sharing arrangement was temporarily suspended in September 19, 2011 with the issuance of Memorandum Order 24 of the Office of the President to rationalize the NG-LGU Cost-Sharing Policy due to implementation delays encountered. The Local Disaster Risk Reduction Management Fund (LDRRMF) was created under Republic Act 10121 otherwise known as the Philippine Disaster Risk Reduction and Management (PDRRM) Act of 2010 to support disaster risk management activities at the LGU level. It provides that not less than 5% of estimated revenue from regular sources shall be set aside as LDRRMF, 30% of the amount appropriated shall be allocated as Quick Response Fund or standby fund for relief and recovery and the unexpended balance shall be constituted as Special Trust Fund used solely for the purposes provided under said law. This provided a concrete boost to risk preparedness and mitigation activities especially in disaster-prone areas. Given their mandate, the resources at their disposal and funding for government programs and projects for implementation at the local level, LCEs and those who share in the fiscal responsibility for LGUs are in an enviable position of making positive changes in the lives of their constituents and the locality as a whole. As front liners in touch with the people they can do much to alleviate the plight of those at the grassroots level especially those living in conditions of poverty through programs and interventions with direct impact on intended beneficiaries.

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The ensuing consolidated financial report will provide information on the magnitude of

available resources utilized by Provinces, Cities, Municipalities and selected Barangays in 2011 with comparative figures for 2010 and the results of the audits of the LGUs. The prompt implementation of audit recommendations and strict compliance with applicable laws and regulations will further enhance local fiscal governance and result in maximizing the generation and utilization of resources.

LEGAL MANDATE

The Annual Financial Report (AFR) of Local Government Units (Volume III) is prepared by the Commission on Audit (COA) Local Government Sector (LGS) and submitted to the President of the Philippines and both Houses of Congress and posted at the official website of COA. The other volumes of the AFR pertain to National Government Agencies (Volume I) and Government Owned and Controlled Corporations (GOCCs) and Subsidiaries (Volume II ). Quoted below are the legal bases for the AFR preparation: Section 4, Article IX-D of the Philippine Constitution provides that “The Commission on Audit shall submit to the President and the Congress within the time fixed by law, an annual report covering the financial condition and operation of the Government, its subdivisions, agencies and instrumentalities, including government-owned and controlled corporations, and non-governmental entities subject to its audit, and recommend measures necessary to improve their effectiveness and efficiency”. Section 41 PD 1445, Government Auditing Code of the Philippines quotes that “The Commission shall submit to the President, xxx, and the National Assembly not later than the last day of September of each year an annual report on the financial condition and results of operation of all agencies of the government which shall include recommendations and measures necessary to improve their efficiency and effectiveness”.

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AUDITED AGENCIES

COA through its auditors stationed in field units and regional offices under the jurisdiction of the Cluster Director for the National Capital Region (NCR) and the Regional Directors outside of Metro Manila respectively conduct the audit of the following LGUs:

Region Provinces Cities Municipalities Barangay NCR CAR Region I Region II Region III Region IV Region V Region VI Region VII Region VIII Region IX Region X Region XI Region XII Region XIII ARMM

0 6 4 5 7 10 6 6 4 6 3 5 4 4 5 5

16 2 9 3

13 16 7 16 16 7 5 9 6 5 6 2

1 75 116 90 117 199 107 117 116 136 67 84 43 45 67 116

1,705 1,176 3,265 2,311 3,102 5,469 3,471 4,051 3,003 4,390 1,904 2,022 1,162 1,194 1,311 2,490

Total 80 138 1,496 42,026 No. of FS Submitted 80 138 1,464 29,069 Percentage of Submission

100%

100%

98%

69%

The data on number of Audited Agencies in the above table is based on the DILG list of LGUs published in their official website. The number and percentage of submission of financial statements are shown in the above

table to indicate the number of LGUs which submitted their 2011 financial statements for audit. Provinces and Cities submitted financial statements and were audited 100%. While for Municipalities, the list of those which did not submit or whose financial statements were incomplete or not reconciled is shown as Annex 1 of this report.

In the case of barangays, audits are conducted on a cyclical basis every three years due to

the large number of barangays versus available audit personnel.

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AUDIT FOCUS Regular financial and compliance audits are conducted annually on the financial statements and operations of all agencies of government including the LGUs. Performance or Value for Money audits are also done on specific programs and projects implemented by agencies to determine if the stated objectives and intended results have been achieved. For CY 2011, the specific audit focus was centered on the credit financing activities of LGUs to determine the existence and completeness of the recording of all forms of loans obtained from whatever source and purpose and the proper presentation and disclosure in the financial statements.

Common audit focus on areas such as 20% Development Fund, Procurement, Infrastructure Projects and Revenues among others were pursued. In addition compliance with the LDRRM Law and Full Disclosure Policy were looked into.

CONTENTS OF THE REPORT

The AFR for LGUs is a consolidated report on the financial condition and results of

operation of Provinces, Cities, Municipalities and selected barangays as shown in their financial statements which consists of the Balance Sheet, Income Statement and Cash Flows. Results of audits conducted are reflected in the kind of Audit Opinion rendered on the individual FS of LGUs the preparation of which is a responsibility of LGU management.

The Over-all Financial Statements of LGUs are presented in Condensed Comparative form,

by LGU classification and by fund namely General Fund, Special Education Fund and Trust Fund. Detailed financial statements are also included to provide the composition/grouping of accounts in the condensed report. A table of Audit Opinions rendered from 2009-2011 by type of opinion is shown in Table 14. The Summary of Individual Audit Opinion by LGU classification is included in Annex 2.

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The Notes to Financial Statements provide the basic accounting policies and explanatory or additional information of accounts presented in the FS including significant events subsequent to the cut off date of the FS but before the date of issuance of the auditor’s opinion.

The financial highlights and analysis shown in Part II precede the presentation of the over-all

condensed and detailed financial statements in Part III. The individual financial profile of each LGUs by region, province, city and municipality shows in summary their Assets, Liabilities, Equity, Income and Expenses culled from the submitted Balance Sheet and Income Statement. A ranking of top twenty (20) LGUs, by province, city and municipalities (by class of municipality) in the aforesaid categories are also presented in Part VI of the report. The Individual Summary Report (ISR) of Provinces and Cities only, a shorter version of the AAR, is presented in Volume III-B

For 2011, based on the identified audit focus on Credit Financing, The AFR features the

initial result of the data gathering of loans of LGUs. Based on the Individual Loan Profiles (ILP) submitted by auditors, a list of loans contracted by each LGU was prepared and compared with the figures reported in the FS. This is shown in Part IV as Schedule of Loans/Bonds Payable, by LGU, by Region.

Findings and recommendations on the focus audit areas if any, gathered and tabulated

from the LGU AARs are summarized in Part V of this report. However, all the detailed findings and recommendations by LGU and the individual AARs are transmitted to the respective LCEs and Sanggunians and can be viewed in the official website of COA (www.coa.gov.ph). The status of implementation of prior year’s audit recommendations is summarized in a table to show those Implemented. Partially Implemented and Not Implemented.

In Part VII of the report, the number and financial profile of the barangays are shown by City

and Municipality. This represents 69% or 29,069 barangays of the total number of 42,026 barangays. A tabulation of the common audit findings and recommendations reported by the barangay auditors is also included in this section.

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METHOD OF CONSOLIDATION

The consolidated Balance Sheet, Income Statement and Cash Flows and related non financial information in the 2011 AFR are based on the regional consolidated data submitted by COA Regional Offices taken from the individual AARs of auditors within their area of supervision. Line by line consolidation of accounts was made to produce the consolidated FS. The audit opinion is rendered on the individual AARs in compliance with Auditing Standards and not on the AFR as a whole.

The total number of LGUs included in the 2011 consolidation is 1,682 consisting of 80 Provinces (100%), 138 Cities (100%) and 1,464 Municipalities (98%). When compared with the 2010 figures of 1,605 LGUs (Provinces - 78 or 98%; Cities - 122 or 99%; Municipalities – 1,403 or 93%,the comparability of financial data between the two years will necessarily be affected by the difference in the number of LGUs being compared and their respective account balances.

Audit findings and recommendations have been summarized and tabulated from the

individual AARs to present common and significant finding only therefore it does not reflect the totality of audits findings per LGU or region wide. No additional audit procedures were undertaken to validate the findings and care was taken not to revise or distort its original meaning or text.

The cut off of the data for the FS consolidation is August 23, 2012 while the data for

barangays is September 19, 2012.

Part II

Financial Highlights

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FINANCIAL HIGHLIGHTS

A. FINANCIAL CONDITION The number of local government units (LGUs) financial statements included in the 2011 Annual Financial Report (AFR) are: Provinces - 80 - 100% Cities - 138 - 100% Municipalities - 1,464 - 98% There are (32) municipalities which were excluded due to lack of FS (25) and incomplete/unreconciled FS (7). The list is shown on Annex 1 of the report. Barangays are excluded in the consolidated figures since the audit of barangay accounts are done on three-year cyclical basis. The distribution of the major accounts in the consolidated balance sheet of all LGUs is shown below:

Figure 1.0 - 2011 Major Balance Sheet Accounts of LGUs (in billion pesos)

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The comparative analysis of the accounts per LGU classification is depicted in the succeeding figures and tables:

Figure 2.0 - Comparative Major Balance Sheet Accounts (in billion pesos)

The combined account balances for CY 2011 show that the accounts have increased from the preceding year: Assets by P85.049 billion (12.70%), Liabilities by P26.728 billion (13.24%), and Government Equity by P58.321 billion (12.46%).

Further comparisons with the data reported in 2010 by LGU classification (Provinces, Cities

and Municipalities) and by fund (General Fund, Special Education Fund and Trust Fund) are presented in Table 2.0 and Table 3.0 respectively:

Table 1.0 - Comparative Balance Sheet Accounts by LGU Classification (in billion pesos)

Account Provinces Cities Municipalities 2011 2010 +/- 2011 2010 +/- 2011 2010 +/-

Assets 192.318 173.287 19.031 371.877 330.308 41.,569 190.629 166.179 24.450 Liabilities and Deferred Credits 47.011 43.369 3.642 117.238 102.779 14.439 64.276 55.629 8.647 Government Equity 145.307 129.918 5.389 254.639 227.509 27.130 126.353 110.550 15.803

Table 2.0 - Comparative Balance Sheet Accounts by Fund (in billion pesos)

Account General Fund Special Education Fund Trust Fund

2011 2010 +/- 2011 2010 +/- 2011 2010 +/- Assets 621.172 551.108 70.064 85.661 79.301 6.360 47.991 39.366 8.625 Liabilities and Deferred Credits 165.427 149.938 15.489 26.500 23.533 2.967 36.598 28.326 8.272 Government Equity 455.745 401.170 54.575 59.161 55.768 3.393 11.393 11.040 0.353

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ASSETS

The total combined assets for CY 2011 amounting to P754.824 billion is broken down into:

Cash, P161.016 billion; Receivables, P85.090 billion; Inventories, P10.680 billion; Prepayment and Other Current assets, 3.822 billion; Investments, P2.604 billion; Property, Plant and Equipment, P483.973 billion and Other Assets, P7.640 billion.

Figure 3.0 represents the breakdown of each account caption to the total assets.

Figure 3.0 –Asset Accounts Breakdown (in billion pesos)

The increase in the asset accounts of the LGUs is contributed mainly by increases in the Cash Account which amounted to P36.067 billion or 28.86%, Receivables, P10.920 billion from last year’s balance of P74.170 billion or 14.72%, Investments, (P0.809) billion up from last year’s amount of P3.412 billion and Property, Plant and Equipment with a P37.046 billion increase. Comparative assets by LGU classification and by fund are presented in Figures 4.0 and 5.0 respectively.

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Figure 4.0 – Comparative Total Assets by LGU Classification

(in billion pesos)

As compared to last year’s data, the distribution of Assets does not show any significant variance. The table below shows that Cities consistently hold the highest share in total assets at 49% of the total assets. Provinces and Municipalities hold equal share of 25% each.

Table 3.0 Distribution of Assets by LGU Classification

2011 Percentage 2010 Percentage Provinces 192.318 25.41 173.287 25.87 Cities 371.877 49.14 330.308 49.32 Municipalities 192.629 25.45 166.179 24.81 TOTAL 756.824 100.00 669.774 100.00

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5.0 – Comparative Total Assets by Fund (in billion pesos)

As shown in the illustration, the General Fund has the highest share in the total assets with

82%, compared to Special Education Fund, 11% and Trust Fund, 6%.

Table 4.0 Distribution of Assets by Fund

2011 Percentage 2010 Percentage

General Fund 621.172 82.29 551.108 82.28 Special Education Fund 85.661 11.35 79.301 11.84 Trust Fund 47.991 6.36 39.366 5.88 TOTAL 754.824 100.00 669.775 100.00

Liabilities and Deferred Credits

For CY 2011, the combined Liabilities and Deferred Credits Accounts registered an amount of P228.555 billion, an increase of P26.727 billion or 13.24% from last year’s balance. The incremental difference was due to the movements of the following: Current Liabilities – P16.506 billion or 19.14%; Long Term Liabilities – P3.693 billion or 5.40%; and Deferred Credits which recorded an increase of P6.528 or 13.83%.

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Figure 6.0 illustrates the breakdown of each of the above accounts to the total consolidated Liabilities and Deferred Credits:

Figure 6.0 - Liabilities and Deferred Credits Breakdown (in billion pesos)

The comparative balances of the Liabilities and Deferred Credits Accounts by LGU

Classification and By Fund are shown in the succeeding Figures.

Figure 7.0– Comparative Accounts Balances of Liabilities and Deferred Credits by LGU Classification ( in billion pesos)

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Figure 8.0– Comparative Accounts Balances of Liabilities and Deferred Credits by Fund

( in billion pesos)

Government Equity

As of December 31, 2011, the Equity Account reflected an amount of P526.299 billion, registering an increase of P58.322 billion from last year’s balance. The Equity Account is mainly composed of the following: Beginning Balance, Adjusted – P478.682 billion; Retained Operating Surplus from Current Operations – P69.197; Prior Years’ Adjustments – (P1.669) billion and Transfers to Registry net (P19.911) billion representing transfers to the registries of the Cost of Public Infrastructure and reforestation projects. The Equity Account breakdown is further depicted in the Figures below:

Figure 9.0 – Equity Account Breakdown

(in billion pesos)

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Figure 10.0 Comparative Equity Account Balances by LGU Classification

(in billion pesos)

Figure 11.0 Comparative Equity Account Balances by Fund (in billion pesos)

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A Regional Breakdown of the 2011 Assets, Liabilities and Deferred Credits and Government Equity with ranking is shown below:

Table 5.0 – Regional Ranking by Assets

(in thousand pesos)

ASSETS

By Province By City By Municipality

Region Amount Region Amount Region Amount Region VII 37,012,568 NCR 160,705,217 Region IV 40,107,114 Region IV 33,548,986 Region IV 39,709,760 Region III 21,566,516 Region III 21,762,009 Region VII 33,025,169 Region I 16,182,121 Region I 14,575,211 Region VI 23,392,512 Region VII 14,383,079 Region VI 14,525,054 Region III 20,145,795 Region VI 13,261,905 Region V 12,138,667 Region X 17,265,883 Region V 12,494,892 Region X 9,353,021 Region IX 16,545,999 Region VIII 12,199,197 Region II 9,012,723 Region XI 10,526,398 Region II 10,986,190 Region VIII 8,439,413 Region VIII 9,465,153 Region X 9,248,034 Region XII 6,371,240 Region I 8,212,751 Region IX 8,119,456 Region XIII 6,120,828 Region V 7,861,762 Region XII 7,597,693 Region XI 5,750,907 Region XII 7,067,547 Region XI 7,250,980 CAR 5,378,406 Region XIII 6,991,241 Region XIII 7,117,283 Region IX 4,979,512 Region II 5,929,687 CAR 5,101,959 ARMM 3,349,025 CAR 3,913,278 ARMM 4,746,041 NCR - ARMM 1,118,695 NCR 266,838 TOTAL 192,317,570 371,876,847 190,629,297

Table 6.0 – Regional Ranking by Liabilities and Deferred Credits (in thousand pesos)

LIABILITIES AND DEFERRED CREDITS


Region Amount Region Amount Region Amount Region IV 9,508,606 NCR 46,189,396 Region IV 13,667,647 Region III 5,661,145 Region IV 15,489,534 Region III 9,351,286 Region V 4,343,719 Region VII 9,966,106 Region VIII 4,528,754 Region VI 4,304,872 Region III 8,063,176 Region VI 4,402,299 Region VII 2,904,888 Region VI 7,911,205 Region I 4,349,277 Region I 2,873,646 Region X 6,049,432 Region V 4,154,596 Region VIII 2,797,987 Region XI 5,218,329 Region II 3,995,760 Region X 2,785,767 Region IX 4,514,061 Region VII 3,658,064 Region IX 2,468,367 Region I 3,286,294 Region X 3,152,471 Region XI 2,134,588 Region VIII 2,369,832 Region IX 2,931,103 Region XIII 2,007,499 Region V 2,259,000 Region XI 2,674,538 Region II 1,619,197 Region II 1,697,580 Region XII 2,358,334

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LIABILITIES AND DEFERRED CREDITS


Region Amount Region Amount Region Amount CAR 1,509,249 Region XII 1,627,756 Region XIII 2,210,662 Region XII 1,264,227 Region XIII 1,622,952 CAR 1,447,969 ARMM 827,005 CAR 690,693 ARMM 1,268,975 NCR - ARMM 282,566 NCR 124,244 TOTAL 47,010,762 117,237,912 64,275,979

Table 7.0 – Regional Ranking by Government Equity (in thousand pesos)

GOVERNMENT EQUITY


Region Amount Region Amount Region Amount Region VII 34,107,680 NCR 114,515,821 Region IV 26,439,467 Region IV 24,040,380 Region IV 24,220,226 Region III 12,215,230 Region III 16,100,864 Region VII 23,059,063 Region I 11,832,845 Region I 11,701,565 Region VI 15,481,307 Region VII 10,725,015 Region VI 10,220,182 Region III 12,082,619 Region VI 8,859,606 Region V 7,794,948 Region IX 12,031,938 Region V 8,340,295 Region II 7,393,526 Region X 11,216,451 Region VIII 7,670,443 Region X 6,567,254 Region VIII 7,095,321 Region II 6,990,430 Region VIII 5,641,426 Region V 5,602,762 Region X 6,095,563 Region XII 5,107,013 Region XII 5,439,791 Region XII 5,239,359 Region XIII 4,113,329 Region XIII 5,368,289 Region IX 5,188,353 CAR 3,869,157 Region XI 5,308,069 Region XIII 4,906,620 Region XI 3,616,319 Region I 4,926,457 Region XI 4,576,442 ARMM 2,522,019 Region II 4,232,107 CAR 3,653,990 Region IX 2,511,145 CAR 3,222,585 ARMM 3,477,066 NCR - ARMM 836,129 NCR 142,594 TOTAL 145,306,808 254,638,935 126,353,319

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B. RESULTS OF OPERATION For CY 2011, the total Operating Income of LGUs reached P350.810 billion or a P34.637 billion increase from CY 2010 level of P316.174 billion. On the other hand, total Operating Expenses, including net subsidies, donations and extraordinary items, registered at P281.613 billion up by P26.376 billion from the CY 2010 figure of P255.237 billion. The total combined net income of LGUs was P69.197 billion, an increase of P8.261 billion from CY 2010 net income of P60.936 billion. The summary of results of operations of local governments, by LGU classification and by fund, for CY 2011 is presented below:

Table 8.0 – Summary of Results of Operations by LGU Classification (in billion pesos)

Particulars Total Provinces Cities Municipalities

Income Tax Revenue –Local Taxes Internal Revenue Allot. Permits and Licenses Service Income Business Income Other Income

80.490

229.645 5.342 6.883

13.952 14.498

6.923

67.296 .118 1.728 3.527 3.619

60.318 67.616 3.456 3.463 5.685 4.516

13.249 94.733 1.768 1.692 4.740 6.362

Total Income 350.810 83.211 145.054 122.544 Percent to Total 100% 24% 41% 35% Expenses Personal Services MOOE Financial Expenses Subsidies, donations & Extraordinary items (net)

123.994 134.459

5.494

17.666

28.445 27.890 1.275

8.137

44.807 60.062 2.614

5.044

50.741 46.508 1.605

4.486

Total Expenses 281.613 65.747 112.527 103.340 Net Income (per schedule)

69.197

17.464

32.528

19.205

Percent to Total 100% 25% 47% 28%

22

Figure 12.0 – Results of Operations by LGU Classification (in billion pesos)

Table 9.0 – Summary of Results of Operations by Fund

(in billion pesos)

Particulars Total GF SEF

Income Tax Revenue –Local Taxes Internal Revenue Allot. Permits and Licenses Service Income Business Income Other Income

80.490

229.645 5.342 6.883

13.952 14.498

62.279

229.645 5.342 6.882

13.946 14.348

18.211

- -

.001

.006

.150 Total Income 350.810 332.442 18.368 Percent to Total 100% 95% 5% Expenses Personal Services MOOE Financial Expenses Subsidies, donations & Extraordinary items (net)

123.994 134.459

5.494

17.666

119.919 125.483

5.326

17.259

4.075 8.976 .168

.407

Total Expenses 281.613 267.987 13.626 Net Income (per schedule)

69.197

64.455

4.742

Percent to Total 100% 93% 7%

23

A comparative outlook of the above figures is presented in Figure 13.0

Figure 13.0 – Results of Operations by Fund

(in billion pesos)

Revenues and General Income Revenue and General Income account is composed of tax revenue from local taxation, IRA, permits and licenses, service and business incomes. Figure 14.0 below represents the share of each income type to the total income amount of P350.810 billion in 2011.

Figure 14.0 – Revenues and General Income Account Composition (in billion pesos)

24

A comparative operating income recorded by the LGUs is presented in Figure 15.0 below:

Figure 15.0 – Comparative Operating Income 2011-2010 (in billion pesos)

Internal Revenue Allotment The local government units (LGUs) are provided by the National Government a share in the internal revenue taxes which is equivalent to forty percent (40%) of the total internal revenue collections based on the third preceding year. The share of the local governments in the internal revenue allotment (IRA) is distributed in the following manner: Provinces (23%), Cities (23%), Municipalities (34%) and Barangays (20%). The table below summarizes the IRA for the LGUs for CY 2011 per regional total:

Table 10.0 – Internal Revenue Allotments Provinces, Cities and Municipalities

CY 2011 (in thousand pesos)

REGIONS PROVINCES CITIES MUNICIPALITIES TOTAL

NCR 231,195 * 14,242,355 75,277 14,548,827 CAR 2,887,354 463,924 3,880,629 7,231,907 Region I 3,791,888 2,314,659 6,183,053 12,289,600 Region II 4,029,792 1,626,681 6,177,950 11,834,423 Region III 7,064,967 5,344,710 9,690,564 22,100,241 Region IV 11,130,872 7,971,242 15,745,333 34,847,446 Region V 4,665,451 2,444,060 6,856,322 13,965,833 Region VI 5,281,974 6,966,527 7,040,684 19,289,185

25

REGIONS PROVINCES CITIES MUNICIPALITIES TOTAL

Region VII 4,126,676 5,162,802 6,612,106 15,901,584 Region VIII 4,248,461 2,144,822 6,884,148 13,277,431 Region IX 2,594,046 3,116,856 4,150,972 9,861,874 Region X 3,537,786 4,582,933 4,848,983 12,969,702 Region XI 3,085,912 4,424,651 3,976,801 11,487,365 Region XII 3,411,377 2,551,073 4,764,549 10,726,999 Region XIII 2,912,871 1,640,445 4,307,044 8,860,360 ARMM 4,352,476 465,022 6,840,396 11,657,894 TOTAL 67,353,094 65,462,765 98,034,812 230,850,671

*IRA for Metropolitan Manila Authority

The noted differences between the total allocation provided by the Department of Budget and Management (DBM) and the actual amount of IRA reported in financial statements for CY 2011 are due to the release in installment of the IRA per Supreme Court Decision to end in the year 2013 and the re-enactment of the General Appropriations Act (GAA) for fiscal years 2001 and 2004 to end in the year 2015.

For CY 2011, the IRA continuous to be the top source of revenue for LGUs at 65% of the total operating income. Other revenues of the LGUs come from local taxes, permits and licenses, service income, business income and other share of local governments in the proceeds from the development and utilization of the national wealth. The comparative figure of the IRA for CYs 2011 and 2010 is shown below:

Figure 16.0 – Comparative Internal Revenue Allotment 2011-2010

(in billion pesos)

26

The actual IRA reported in the financial statements of LGUs for the past four (4) years is presented below:

2008 – 154.302 billion 2009 – 185.670 billion 2010 – 204.956 billion 2011 – 229.645 billion

Expenditures The LGUs’ total operating expenditures for the year is recorded at P281.613 billion, including net subsidies, donations and extraordinary items. This is composed mostly of Personal Services of P123.994 billion or 44%, Maintenance and Other Operating Expenses of P134.459 billion or 48%, Financial Expenses of P5.494 billion or 2% and net subsidies, donations and extraordinary items totaling P17.666 billion or 6%. The composition of the CY 2011 expenditures by LGU Classification is shown in Figure 17.0

Figure 17.0 – CY 2011 Operating Expenditure Composition by LGU Classification (in billion pesos)

27

The Personal Services (PS) expense caption is composed of Salaries and Wages, Other Compensation, Personnel Benefits Contributions and Other Personnel Benefits amounting to P123.994 billion in CY 2011 as compared to P111.886 billion in 2010. The recorded balance of Maintenance and Other Operating Expenses (MOOE) account caption during the year reflected an increase of P12.686 billion or 10% from last year’s amount of P121.773 billion. For CY 2011, the total recorded Financial Expenses was P5.494 billion, a decrease of P.337 billion from the previous year. Net subsidies, donations and extraordinary items was recorded at P17.666 billion.

The breakdown of the 2011 Results of Operation ranked by Region is shown below:

Table 11.0 – Regional Ranking by Income (in thousand pesos)

INCOME


Region Amount Region Amount Region Amount Region IV 15,088,565 NCR 62,065,268 Region IV 23,644,168 Region III 9,675,892 Region IV 16,453,843 Region III 14,231,863 Region VI 7,861,742 Region VII 11,594,178 Region I 10,173,199 Region I 6,411,662 Region VI 9,785,091 Region VI 8,084,706 Region V 5,848,930 Region III 9,121,647 Region V 7,991,257 Region VII 5,217,152 Region XI 7,646,235 Region VII 7,653,850 Region X 4,879,998 Region X 6,593,561 Region II 7,437,194 Region VIII 4,764,814 Region IX 4,614,019 Region VIII 7,315,278 Region II 4,743,225 Region I 4,134,309 ARMM 7,123,151 ARMM 4,600,855 Region XII 3,635,730 Region X 5,770,631 Region XII 4,055,420 Region VIII 3,626,907 Region XII 5,524,619 CAR 3,712,235 Region V 3,331,797 Region XIII 4,921,550 Region XI 3,623,129 Region XIII 2,862,638 Region XI 4,755,119 Region XIII 3,247,634 Region II 2,160,828 Region IX 4,594,153 Region IX 3,177,960 CAR 1,320,757 CAR 4,558,411 NCR - ARMM 505,569 NCR 143,964 TOTAL 86,909,213 TOTAL 149,452,377 TOTAL 123,923,114

28

Table 12.0 – Regional Ranking by Expenses (in thousand pesos)

EXPENSES


Region Amount Region Amount Region Amount Region IV 11,446,187 NCR 48,690,595 Region IV 20,183,765 Region III 7,747,242 Region IV 12,795,506 Region III 12,265,374 Region VI 6,801,990 Region VII 9,210,880 Region I 7,148,653 Region I 4,832,625 Region VI 8,064,629 Region VI 6,881,767 Region X 4,396,104 Region III 7,270,993 ARMM 6,768,113 Region V 4,393,261 Region XI 5,934,109 Region V 6,459,192 Region VII 4,156,713 Region X 5,117,245 Region VII 6,458,157 ARMM 4,111,077 Region IX 3,407,734 Region II 6,371,984 Region II 3,899,999 Region I 3,151,042 Region VIII 6,249,757 Region VIII 3,586,188 Region XII 2,877,765 Region X 5,073,786 Region XI 3,211,673 Region VIII 2,674,979 Region XII 4,824,905 Region XII 3,017,593 Region V 2,538,386 Region XIII 4,253,623 CAR 2,802,195 Region XIII 2,234,583 Region XI 4,089,243 Region XIII 2,531,601 Region II 1,480,716 Region IX 3,928,355 Region IX 2,510,602 CAR 990,289 CAR 3,630,985 NCR - ARMM 485,539 NCR 130,232 TOTAL 69,445,050 TOTAL 116,924,990 TOTAL 104,717,892

Table 13.0 – Regional Ranking by Net Income (Loss)

(in thousand pesos)

NET INCOME (LOSS)


Region Amount Region Amount Region Amount Region IV 3,642,378 NCR 13,374,673 Region IV 3,460,402 Region III 1,928,650 Region IV 3,658,337 Region I 3,024,546 Region I 1,579,037 Region VII 2,383,298 Region III 1,966,490 Region V 1,455,669 Region III 1,850,654 Region V 1,532,065 Region VIII 1,178,626 Region VI 1,720,462 Region VI 1,202,939 Region VII 1,060,439 Region XI 1,712,126 Region VII 1,195,693 Region VI 1,059,752 Region X 1,476,316 Region VIII 1,065,521 Region XII 1,037,827 Region IX 1,206,285 Region II 1,065,210 CAR 910,040 Region I 983,267 CAR 927,426 Region II 843,226 Region VIII 951,928 Region XII 699,714 Region XIII 716,033 Region V 793,411 Region X 696,846 Region IX 667,358 Region XII 757,965 Region XIII 667,927 ARMM 489,778 Region II 680,112 Region XI 665,876 Region X 483,895 Region XIII 628,055 Region IX 665,799 Region XI 411,456 CAR 330,468 ARMM 355,038 NCR - ARMM 20,030 NCR 13,732 TOTAL 17,464,163 TOTAL 32,527,387 TOTAL 19,205,222

29


C. CASH FLOWS

At the end of CY 2011 the total combined Cash Balance of LGU stood at P161.016 billion, a 29% increase from 2010 year-end balance of P124.949 billion. During the year, total cash inflows amounted to P451.838 billion while cash outflows were recorded at P417.685 billion. Cash inflows and outflows are grouped into three main activities of the LGUs: Operating Activities, Investing Activities and Financing Activities.

Figure 18.0 – Breakdown of Cash as of December 31, 2011 (in billion pesos)

Figure 19.0 – Comparative Cash Inflows CY 2011-2010 (in billion pesos)

30

Figure 20.0 – Comparative Cash Inflows CY 2011-2010 (in billion pesos)

Cash flows from Operating Activities The total Cash Inflows for Operating Activities were mainly attributed to share of IRA, Collections of local taxes, Receipts from sale of goods and services and Other Receipts. Figure 21.0 shows the composition of the total cash inflow.

Figure 21.0 - Composition of Cash Inflows from Operating Activities (in billion pesos)

31

Under this activity, cash was applied to payments to Suppliers/Creditors, Employees, Interest Expense and Other disbursements. Figure 22.0 shows the proportion of these outflows to the total amount of outflows from Operating Activities.

Figure 22.0 – Proportion of Individual Outflows to Total Outflows from Operating Activities (in billion pesos)

Cash Flows from Investing Activities

Under Investing Activities, the LGUs recorded Cash Inflows generally from Sale of Property, Plant and Equipment, Sale of Debt Securities and Collection of Loans to Other Entities. On the other hand, Cash was used for the Purchase of Property, Plant and Equipment and Public Infrastructures, Purchase of Debt Securities and Grants/Loans provided to other entities. Negative Cash inflows of P48.667 Billion and P56.790 Billion were recorded for the years 2011 and 2010 respectively. Figure 23.0 shows the Cash Inflow and Outflow Proportion.

Figure 23.0 – Investing Activities Cash Inflow/Outflow Proportion

(in billion pesos)

32

Cash Flows from Financing Activities For CY 2011, the LGUs posted a negative inflow from Financing Activities of P391 Million down from P7.676 billion of the previous year. This was mainly due to the reduction of P8.008 Billion in loan acquisitions during the year. Total Cash Inflows totaled P12.017 Billion and Cash Outflows of P12.408 Billion. Proceeds from the issuance of Debt Securities and Loan Acquisition are the main sources of Cash for the activity. Cash Outflows recorded mainly pertain to Retirement/Redemption of Debt Securities and Loan Amortizations.

Figure 24.0 – Proportion of Debt Securities and Loans Cash Flows

The distribution of Cash Flow Activities per LGU Classification and per Fund is shown in the succeeding graphs.

Figure 25.0 – Cash Inflows by LGU Classification (in billion pesos)

33

Figure 26.0 – Cash Outflows by LGU Classification (in billion pesos)

Figure 27.0 – Total Cash Inflows/Outflows by LGU Classification (in billion pesos)

34

Figure 28.0 – Total Cash Inflows/Outflows by Fund (in billion pesos)

Part III

Financial Statements

37

FINANCIAL STATEMENTS

The consolidated financial statements were prepared based on the audited financial statements of 1,682 LGUs, composed of 80 provinces, 138 cities and 1,464 municipalities. The financial statements of the provinces, cities and municipalities include the three funds namely, General Fund, Special Education Fund and Trust Fund.

The Financial Statements are representation of the Management. Section 76 of NGAS for Local Government Units Vol. 1 states that “Local accountants shall prepare at the end of the year the following financial statements for each fund: a)Balance Sheet; b)Statement of Income and Expenses; and c)Statement of Cash Flows. The Chief Accountant shall likewise prepare the consolidated financial statements for all funds and the Notes to the Financial Statements.”

A pro-forma Statement of Management Responsibility for the Financial Statements executed by the LCE and the Chief Accountant stated as follows:

“The Management of the _______________________ is responsible for all information and representation contained in the Balance Sheet as of ______________ and the related Statement of Income and Expenses and Statement of Cash Flows for the period then ended. The financial statements have been prepared in conformity with generally accepted accounting principles and reflect amounts that are based on best estimates and informed judgement of management with an appropriate consideration of materiality.

In this regard, management maintains a system of accounting and reporting which provides for the necessary internal controls to ensure that transactions are properly authorized and recorded, assets are safeguarded against unauthorized use or disposition and liabilities recognized.”

AUDITOR’S OPINION

There are four types of audit opinion rendered by the COA auditors on the presentation of the

financial statements of the local government units: the unqualified, qualified, adverse and disclaimer opinion.

An unqualified opinion or clean opinion states that the financial statements present fairly, in

all material respects, the financial position, result of operations, and cash flows of the entity in conformity with generally accepted accounting principles (GAAP).

A qualified opinion also states that the financial statements present fairly the financial

position, result of operations, and cash flows of the entity in conformity with the GAAP except for some qualification in the scope of audit which prevented application of alternate audit procedures, and either one or two deviations from GAAP exists.

An adverse opinion is issued when the financial statements contain very material departures

from GAAP which makes the financial statements not reliable and are not fairly presented. A disclaimer of opinion is issued when the auditor is unable to issue an opinion on the

financial statements taken as a whole due to an uncertainty or scope restriction which is so

(Name of the LGU)

(Date)

38

fundamental that to express an opinion would not be adequate. The disclaimer should be so worded that an opinion cannot be given and clearly specifying the matters of uncertainty.

The table below shows the number of opinions rendered for CY 2011 as compared with those

of CY 2009 and 2010:

Table 14.0 – Opinions Rendered for the Three-year period 2009-2011

Year Opinion Rendered

UQ % Q % A % D % Total

2009 165 13% 1,069 86% 14 1% 2 0% 1,248 2010 168 13% 985 77% 21 2% 103 8% 1,277

2011 209 12% 1,363 81% 46 3% 72 3% 1,690

For the three- year period 2009 to 2011, the AARs reflected an increasing number of un

qualified and qualified opinions rendered due to increase of number of LGUs being reported while adverse opinion increased consistently by 1%. The disclaimer dropped by 4% from 8% of last year or from 103 to 72 opinions.

A tabulation of Audit Opinions issued by type by region is shown below with qualified opinion

with the highest number at 81%.

Table 15.0 – Summary of Types of Audit Opinion

SUMMARY OF TYPES OF AUDIT OPINION CY 2011

Regions U Q A D Total NCR - 7 2 8 17 CAR 39 31 10 2 82 Region I 19 109 1 - 129 Region II 17 79 2 - 98 Region III 17 111 9 - 137 Region IV 28 184 1 11 224 Region V 7 100 1 12 120 Region VI 40 90 - 1 131 Region VII - 112 9 9 130 Region VIII 2 130 4 11 147 Region IX 3 68 2 1 74 Region X 13 78 1 6 98 Region XI 7 45 1 - 53 Region XII 7 45 - 2 54 Region XIII 10 66 1 - 77 ARMM - 108 2 9 119 Total 209 1,363 46 72 1,690 Percent to Total 12% 81% 3% 4% 100%

The individual summary of audit opinions by LGU, by Region is shown in Annex 2.

Percent

ASSETSCURRENT ASSETS

Cash 161,016,031 124,949,466 36,066,565 28.86 Receivables 85,089,892 74,170,029 10,919,864 14.72 Inventories 10,679,654 9,788,956 890,697 9.10 Prepayments 3,143,649 2,710,570 433,079 15.98 Other Current Assets 677,785 624,029 53,756 8.61

Total Current Assets 260,607,011 212,243,050 48,363,961 22.79

INVESTMENTSInvestments in Securities 2,560,408 3,311,512 (751,104) (22.68) Sinking Fund 43,274 100,695 (57,421) (57.02)

Total Investments 2,603,682 3,412,207 (808,525) (23.70)

PROPERTY, PLANT AND EQUIPMENT Land and Land Improvements 108,567,023 103,858,663 4,708,360 4.53 Buildings 187,511,952 172,105,882 15,406,070 8.95 Leasehold Improvements 17,798 27,742 (9,944) (35.84) Office Equipment, Furniture and Fixtures 25,993,111 24,460,876 1,532,235 6.26 Machineries and Equipment 41,764,957 38,321,916 3,443,041 8.98 Transportation Equipment 17,030,726 15,415,515 1,615,211 10.48 Other Property, Plant and Equipment 6,223,832 5,837,354 386,479 6.62 Public Infrastructures 21,645,058 17,938,383 3,706,675 20.66 Reforestation Projects 302,256 304,927 (2,671) (0.88) Construction in Progress 74,916,250 68,655,288 6,260,961 9.12

Total Property, Plant and Equipment 483,972,963 446,926,546 37,046,416 8.29

OTHER ASSETS 7,640,065 7,192,999 447,066 6.22

TOTAL ASSETS 754,823,721 669,774,802 85,048,919 12.70

LIABILITIES AND EQUITYCURRENT LIABILITIES

Payable Accounts 31,289,578 29,737,450 1,552,129 5.22 Inter-Agency Payables 40,293,364 32,973,497 7,319,867 22.20 Intra-Agency Payables 15,103,984 10,726,330 4,377,654 40.81 Other Liability Accounts 16,051,031 12,794,403 3,256,628 25.45

Total Current Liabilities 102,737,957 86,231,680 16,506,276 19.14

LONG-TERM LIABILITIESMortgate/Bonds/Loans Payable 72,038,926 68,346,272 3,692,654 5.40

TOTAL LIABILITIES 174,776,883 154,577,952 20,198,932 13.07 DEFERRED CREDITS 53,747,774 47,219,317 6,528,457 13.83 TOTAL LIABILITIES AND DEFERRED CREDITS 228,524,657 201,797,268 26,727,388 13.24

EQUITY 526,299,064 467,977,534 58,321,530 12.46 TOTAL LIABILITIES AND EQUITY 754,823,721 669,774,802 85,048,919 12.70

Increase (Decrease)

Amount

Philippine Local Government UnitsComparative Condensed Balance Sheet

December 31, 2011(in thousand pesos)

Particulars 2011 2010

Increase (Decrease)

Note: differences in the figures are due to rounding off 39


Cash 161,016,031 21.33 124,949,466 18.66 Receivables 85,089,892 11.27 74,170,029 11.07 Inventories 10,679,654 1.41 9,788,956 1.46 Prepayments 3,143,649 0.42 2,710,570 0.40 Other Current Assets 677,785 0.09 624,029 0.09

Total Current Assets 260,607,011 34.53 212,243,050 31.69

INVESTMENTSInvestments in Securities 2,560,408 0.34 3,311,512 0.49 Sinking Fund 43,274 0.01 100,695 0.02

Total Investments 2,603,682 0.34 3,412,207 0.51

PROPERTY, PLANT AND EQUIPMENT Land and Land Improvements 108,567,023 14.38 103,858,663 15.51 Buildings 187,511,952 24.84 172,105,882 25.70 Leasehold Improvements 17,798 0.00 27,742 0.00 Office Equipment, Furniture and Fixtures 25,993,111 3.44 24,460,876 3.65 Machineries and Equipment 41,764,957 5.53 38,321,916 5.72 Transportation Equipment 17,030,726 2.26 15,415,515 2.30 Other Property, Plant and Equipment 6,223,832 0.82 5,837,354 0.87 Public Infrastructures 21,645,058 2.87 17,938,383 2.68 Reforestation Projects 302,256 0.04 304,927 0.05 Construction in Progress 74,916,250 9.92 68,655,288 10.25

Total Property, Plant and Equipment 483,972,963 64.12 446,926,546 66.73

OTHER ASSETS 7,640,065 1.01 7,192,999 1.07

TOTAL ASSETS 754,823,721 100.00 669,774,802 100.00


Payable Accounts 31,289,578 4.15 29,737,450 4.44 Inter-Agency Payables 40,293,364 5.34 32,973,497 4.92 Intra-Agency Payables 15,103,984 2.00 10,726,330 1.60 Other Liability Accounts 16,051,031 2.13 12,794,403 1.91

Total Current Liabilities 102,737,957 13.61 86,231,680 12.87

LONG-TERM LIABILITIESMortgate/Bonds/Loans Payable 72,038,926 9.54 68,346,272 10.20

TOTAL LIABILITIES 174,776,883 23.15 154,577,952 23.08 DEFERRED CREDITS 53,747,774 7.12 47,219,317 7.05 TOTAL LIABILITIES AND DEFERRED CREDITS 228,524,657 30.28 201,797,268 30.13

EQUITY 526,299,064 69.72 467,977,534 69.87 TOTAL LIABILITIES AND EQUITY 754,823,721 100.00 669,774,802 100.00

2010

Amount Percentage Distribution


Philippine Local Government UnitsComparative Condensed Balance Sheet


Particulars 2011



Cash 161,016,031 125,295,968 13,217,745 22,502,318 Receivables 85,089,892 57,627,583 20,914,956 6,547,353 Inventories 10,679,654 8,886,676 1,482,976 310,001 Prepayments 3,143,649 2,551,686 271,887 320,076 Other Current Assets 677,785 640,863 31,357 5,565

Total Current Assets 260,607,011 195,002,775 35,918,922 29,685,314

INVESTMENTSInvestments in Securities 2,560,408 2,490,892 5,654 63,862 Sinking Fund 43,274 43,274 - -

Total Investments 2,603,682 2,534,166 5,654 63,862

PROPERTY, PLANT AND EQUIPMENT Land and Land Improvements 108,567,023 103,567,172 2,684,953 2,314,898 Buildings 187,511,952 147,346,274 36,591,600 3,574,078 Leasehold Improvements 17,798 17,244 304 250 Office Equipment, Furniture and Fixtures 25,993,111 20,896,678 4,643,661 452,772 Machineries and Equipment 41,764,957 40,000,566 1,252,506 511,884 Transportation Equipment 17,030,726 16,599,232 226,434 205,060 Other Property, Plant and Equipment 6,223,832 5,487,891 586,318 149,624 Public Infrastructures 21,645,058 19,441,935 34,430 2,168,693 Reforestation Projects 302,256 263,127 5 39,124 Construction in Progress 74,916,250 62,833,661 3,417,516 8,665,073

Total Property, Plant and Equipment 483,972,963 416,453,780 49,437,727 18,081,456

OTHER ASSETS 7,640,065 7,181,091 298,400 160,574

TOTAL ASSETS 754,823,721 621,171,812 85,660,703 47,991,206


Payable Accounts 31,289,578 28,552,287 2,372,126 365,164 Inter-Agency Payables 40,293,364 16,246,238 961,671 23,085,455 Intra-Agency Payables 15,103,984 10,212,445 381,139 4,510,400 Other Liability Accounts 16,051,031 7,852,237 243,335 7,955,460

Total Current Liabilities 102,737,957 62,863,207 3,958,271 35,916,479

LONG-TERM LIABILITIESMortgate/Bonds/Loans Payable 72,038,926 69,521,240 2,222,553 295,133

TOTAL LIABILITIES 174,776,883 132,384,447 6,180,824 36,211,612 DEFERRED CREDITS 53,747,774 33,042,230 20,319,523 386,021 TOTAL LIABILITIES AND DEFERRED CREDITS 228,524,657 165,426,677 26,500,347 36,597,633

EQUITY 526,299,064 455,745,135 59,160,356 11,393,573 TOTAL LIABILITIES AND EQUITY 754,823,721 621,171,812 85,660,703 47,991,206

Trust FundParticulars Total General FundSpecial

Education Fund

Philippine Local Government UnitsCondensed Balance Sheet, By Fund




Cash 161,016,031 42,756,478 74,061,904 44,197,649 Receivables 85,089,892 12,846,310 45,101,656 27,141,926 Inventories 10,679,654 4,748,982 4,971,196 959,475 Prepayments 3,143,649 727,090 1,823,778 592,781 Other Current Assets 677,785 69,678 520,583 87,523

Total Current Assets 260,607,011 61,148,539 126,479,117 72,979,355

INVESTMENTSInvestments in Securities 2,560,408 828,994 1,603,775 127,639 Sinking Fund 43,274 357 - 42,917

Total Investments 2,603,682 829,351 1,603,775 170,556

PROPERTY, PLANT AND EQUIPMENT Land and Land Improvements 108,567,023 37,490,515 53,892,338 17,184,170 Buildings 187,511,952 38,518,818 103,183,087 45,810,047 Leasehold Improvements 17,798 904 6,534 10,360 Office Equipment, Furniture and Fixtures 25,993,111 4,902,742 13,469,460 7,620,908 Machineries and Equipment 41,764,957 13,715,070 15,822,144 12,227,742 Transportation Equipment 17,030,726 4,602,427 7,160,603 5,267,696 Other Property, Plant and Equipment 6,223,832 1,172,752 3,167,931 1,883,149 Public Infrastructures 21,645,058 5,806,665 8,160,234 7,678,159 Reforestation Projects 302,256 13,757 5,780 282,719 Construction in Progress 74,916,250 19,703,737 37,087,780 18,124,733

Total Property, Plant and Equipment 483,972,963 125,927,388 241,955,892 116,089,683

OTHER ASSETS 7,640,065 4,412,292 1,838,069 1,389,704

TOTAL ASSETS 754,823,721 192,317,570 371,876,853 190,629,298


Payable Accounts 31,289,578 8,034,125 18,034,589 5,220,864 Inter-Agency Payables 40,293,364 11,354,633 13,715,061 15,223,669 Intra-Agency Payables 15,103,984 4,061,456 6,398,267 4,644,261 Other Liability Accounts 16,051,031 4,508,727 8,060,108 3,482,197

Total Current Liabilities 102,737,957 27,958,941 46,208,025 28,570,991

LONG-TERM LIABILITIESMortgate/Bonds/Loans Payable 72,038,926 17,425,900 36,022,810 18,590,216

TOTAL LIABILITIES 174,776,883 45,384,841 82,230,835 47,161,207 DEFERRED CREDITS 53,747,774 1,625,921 35,007,081 17,114,772 TOTAL LIABILITIES AND DEFERRED CREDITS 228,524,657 47,010,762 117,237,916 64,275,979

EQUITY 526,299,064 145,306,808 254,638,937 126,353,319 TOTAL LIABILITIES AND EQUITY 754,823,721 192,317,570 371,876,853 190,629,298

MunicipalitiesParticulars Total Provinces Cities

Philippine Local Government UnitsCondensed Balance Sheet, By LGU Clasiffication



Percent

TAX REVENUELocal Taxes 80,489,999 70,870,044 9,619,955 13.57

GENERAL INCOME ACCOUNTS 270,320,099 245,303,555 25,016,544 10.20 Internal Revenue Allotment 229,645,192 204,955,539 24,689,653 12.05 Permits and Licenses 5,341,942 4,859,048 482,894 9.94 Service Income 6,882,741 6,066,264 816,477 13.46 Business Income 13,952,357 12,267,833 1,684,524 13.73 Other Income 14,497,867 17,154,871 (2,657,005) (15.49)

TOTAL OPERATING INCOME 350,810,098 316,173,599 34,636,499 10.95 EXPENSES

PERSONAL SERVICES 123,993,697 111,886,348 12,107,349 10.82 Salaries and Wages 72,712,946 63,826,569 8,886,377 13.92 Other Compensation 32,838,434 30,787,035 2,051,400 6.66 Personnel Benefits Contributions 9,798,581 8,595,018 1,203,563 14.00 Other Personnel Benefits 8,643,736 8,677,727 (33,991) (0.39)

MAINTENANCE AND OTHER OPERATING EXPENSES 134,459,146 121,773,120 12,686,026 10.42 Travelling Expenses 4,029,979 3,536,798 493,181 13.94 Training and Scholarship Expenses 2,675,539 2,275,417 400,122 17.58 Supplies and Material Expenses 28,250,325 25,783,499 2,466,827 9.57 Utility Expenses 10,932,959 9,620,168 1,312,791 13.65 Communication Expenses 1,587,079 1,384,427 202,652 14.64 Membership Dues and Contributions to Organizations 241,640 243,156 (1,516) (0.62) Awards and Indemnities Expenses 101,229 61,753 39,476 63.93 Advertising Expense 461,202 363,560 97,641 26.86 Printing and Binding Expenses 307,036 271,674 35,362 13.02 Rent Expenses 627,258 540,356 86,902 16.08 Representation Expenses 1,459,637 1,362,230 97,407 7.15 Transportation and Delivery Expenses 104,675 103,008 1,667 1.62 Storage Fees 10,788 1,241 9,547 769.28 Subscriptions Expenses 60,899 59,008 1,891 3.20 Survey Expenses 43,413 49,134 (5,721) (11.64) Rewards and Other Claims Expenses 50,056 35,574 14,482 40.71 Professional Services 17,118,938 14,993,086 2,125,852 14.18 Repairs and Maintenance 15,797,037 15,885,757 (88,720) (0.56)

3,028,165 3,246,875 (218,709) (6.74) Taxes, Insurance Premiums and Other Fees 1,282,668 1,208,199 74,469 6.16 Depreciation 15,345,433 13,121,704 2,223,729 16.95 Depletion 2,170 872 1,299 149.04 Other Maintenance and Operating Expenses 30,941,022 27,625,627 3,315,396 12.00 TOTAL OPERATING EXPENSES 258,452,843 233,659,469 24,793,374 10.61

INCOME FROM OPERATIONS 92,357,255 82,514,130 9,843,124 11.93 FINANCIAL EXPENSES 5,494,214 5,831,170 (336,956) (5.78)

Income before Subsidies, Donations and Extraordinary Items 86,863,041 76,682,960 10,180,080 13.28 Add/(Less): Subsidies (net) (6,918,532) (5,884,003) (1,034,529) 17.58

Donations (11,643,672) (10,779,524) (864,148) 8.02 Extraordinary Items 895,941 916,829 (20,889) (2.28)

NET INCOME 69,196,778 60,936,263 8,260,515 13.56

Increase (Decrease)

Confidential, Intelligence, Extraordinary and Miscellaneous Expenses

Philippine Local Government UnitsComparative Condensed Statement of Income and Expenses

For the Year Ended December 31, 2011(in thousand pesos)

Increase (Decrease)

PARTICULARSAmount

2011 2010


TAX REVENUELocal Taxes 80,489,999 22.94 70,870,044 22.41

GENERAL INCOME ACCOUNTS 270,320,099 77.06 245,303,555 77.59 Internal Revenue Allotment 229,645,192 65.46 204,955,539 64.82 Permits and Licenses 5,341,942 1.52 4,859,048 1.54 Service Income 6,882,741 1.96 6,066,264 1.92 Business Income 13,952,357 3.98 12,267,833 3.88 Other Income 14,497,867 4.13 17,154,871 5.43

TOTAL OPERATING INCOME 350,810,098 100.00 316,173,599 100.00 EXPENSES

PERSONAL SERVICES 123,993,697 35.33 111,886,348 35.39 Salaries and Wages 72,712,946 20.73 63,826,569 20.19 Other Compensation 32,838,434 9.36 30,787,035 9.74 Personnel Benefits Contributions 9,798,581 2.79 8,595,018 2.72 Other Personnel Benefits 8,643,736 2.46 8,677,727 2.74

MAINTENANCE AND OTHER OPERATING EXPENSES 134,459,146 38.33 121,773,120 38.51 Travelling Expenses 4,029,979 1.15 3,536,798 1.12 Training and Scholarship Expenses 2,675,539 0.76 2,275,417 0.72 Supplies and Material Expenses 28,250,325 8.05 25,783,499 8.15 Utility Expenses 10,932,959 3.12 9,620,168 3.04 Communication Expenses 1,587,079 0.45 1,384,427 0.44 Membership Dues and Contributions to Organizations 241,640 0.07 243,156 0.08 Awards and Indemnities Expenses 101,229 0.03 61,753 0.02 Advertising Expense 461,202 0.13 363,560 0.11 Printing and Binding Expenses 307,036 0.09 271,674 0.09 Rent Expenses 627,258 0.18 540,356 0.17 Representation Expenses 1,459,637 0.42 1,362,230 0.43 Transportation and Delivery Expenses 104,675 0.03 103,008 0.03 Storage Fees 10,788 0.00 1,241 0.00 Subscriptions Expenses 60,899 0.02 59,008 0.02 Survey Expenses 43,413 0.01 49,134 0.02 Rewards and Other Claims Expenses 50,056 0.01 35,574 0.01 Professional Services 17,118,938 4.88 14,993,086 4.74 Repairs and Maintenance 15,797,037 4.50 15,885,757 5.02

3,028,165 0.86 3,246,875 1.03 Taxes, Insurance Premiums and Other Fees 1,282,668 0.37 1,208,199 0.38 Depreciation 15,345,433 4.37 13,121,704 4.15 Depletion 2,170 0.00 872 0.00 Other Maintenance and Operating Expenses 30,941,022 8.82 27,625,627 8.74 TOTAL OPERATING EXPENSES 258,452,843 73.66 233,659,469 73.90

INCOME FROM OPERATIONS 92,357,255 26.34 82,514,130 26.10 FINANCIAL EXPENSES 5,494,214 1.57 5,831,170 1.84

Income before Subsidies, Donations and Extraordinary Items 86,863,041 24.76 76,682,960 24.26 Add/(Less): Subsidies (net) (6,918,532) (1.97) (5,884,003) (1.86)

Donations (11,643,672) (3.32) (10,779,524) (3.41) Extraordinary Items 895,941 0.26 916,829 0.29

NET INCOME 69,196,778 19.73 60,936,263 19.28




2011 2010

Philippine Local Government UnitsComparative Condensed Statement of Income and Expenses


PARTICULARS


TAX REVENUELocal Taxes 80,489,999 62,278,996 18,211,003

GENERAL INCOME ACCOUNTS 270,320,099 270,162,813 157,286 Internal Revenue Allotment 229,645,192 229,645,192 0 Permits and Licenses 5,341,942 5,341,704 238 Service Income 6,882,741 6,881,667 1,074 Business Income 13,952,357 13,946,309 6,048 Other Income 14,497,867 14,347,941 149,926

TOTAL OPERATING INCOME 350,810,098 332,441,809 18,368,289 EXPENSES

PERSONAL SERVICES 123,993,697 119,918,866 4,074,831 Salaries and Wages 72,712,946 70,953,781 1,759,165 Other Compensation 32,838,434 31,132,962 1,705,472 Personnel Benefits Contributions 9,798,581 9,630,763 167,818 Other Personnel Benefits 8,643,736 8,201,360 442,376

MAINTENANCE AND OTHER OPERATING EXPENSES 134,459,146 125,482,955 8,976,191 Travelling Expenses 4,029,979 3,886,263 143,716 Training and Scholarship Expenses 2,675,539 2,397,713 277,826 Supplies and Material Expenses 28,250,325 26,164,380 2,085,945 Utility Expenses 10,932,959 9,827,094 1,105,865 Communication Expenses 1,587,079 1,510,360 76,719 Membership Dues and Contributions to Organizations 241,640 236,646 4,994 Awards and Indemnities Expenses 101,229 98,171 3,058 Advertising Expense 461,202 460,903 299 Printing and Binding Expenses 307,036 274,072 32,964 Rent Expenses 627,258 616,183 11,075 Representation Expenses 1,459,637 1,425,686 33,951 Transportation and Delivery Expenses 104,675 98,129 6,546 Storage Fees 10,788 10,788 - Subscriptions Expenses 60,899 59,504 1,395 Survey Expenses 43,413 42,920 493 Rewards and Other Claims Expenses 50,056 48,095 1,960 Professional Services 17,118,938 16,259,322 859,615 Repairs and Maintenance 15,797,037 15,240,800 556,237

3,028,165 2,991,846 36,319 Taxes, Insurance Premiums and Other Fees 1,282,668 1,256,996 25,671 Depreciation 15,345,433 13,376,110 1,969,323 Depletion 2,170 2,062 109 Other Maintenance and Operating Expenses 30,941,022 29,198,913 1,742,110 TOTAL OPERATING EXPENSES 258,452,843 245,401,821 13,051,022

INCOME FROM OPERATIONS 92,357,255 87,039,988 5,317,267 FINANCIAL EXPENSES 5,494,214 5,326,284 167,930

Income before Subsidies, Donations and Extraordinary Items 86,863,041 81,713,704 5,149,337 Add/(Less): Subsidies (net) (6,918,532) (6,863,601) (54,931)

Donations (11,643,672) (11,297,049) (346,623) Extraordinary Items 895,941 901,928 (5,987)

NET INCOME 69,196,778 64,454,982 4,741,796

Philippine Local Government Units


Particulars Total General FundSpecial Education

Fund

Condensed Statement of Income and Expenses, By Fund

(in thousand pesos)For the Year Ended December 31, 2011


TAX REVENUELocal Taxes 80,489,999 6,923,090 60,317,977 13,248,932

GENERAL INCOME ACCOUNTS 270,320,099 76,288,283 84,736,485 109,295,331 Internal Revenue Allotment 229,645,192 67,295,670 67,616,404 94,733,118 Permits and Licenses 5,341,942 118,314 3,455,567 1,768,060 Service Income 6,882,741 1,728,238 3,462,580 1,691,923 Business Income 13,952,357 3,527,029 5,685,455 4,739,874 Other Income 14,497,867 3,619,032 4,516,480 6,362,355

TOTAL OPERATING INCOME 350,810,098 83,211,373 145,054,462 122,544,263 EXPENSES

PERSONAL SERVICES 123,993,697 28,445,408 44,807,418 50,740,871 Salaries and Wages 72,712,946 16,965,157 26,138,016 29,609,773 Other Compensation 32,838,434 6,940,076 11,671,732 14,226,626 Personnel Benefits Contributions 9,798,581 2,321,128 3,506,249 3,971,204 Other Personnel Benefits 8,643,736 2,219,047 3,491,421 2,933,268

MAINTENANCE AND OTHER OPERATING EXPENSES 134,459,146 27,889,736 60,061,829 46,507,581 Travelling Expenses 4,029,979 773,815 623,991 2,632,174 Training and Scholarship Expenses 2,675,539 601,617 788,212 1,285,709 Supplies and Material Expenses 28,250,325 8,129,773 10,679,986 9,440,567 Utility Expenses 10,932,959 1,336,276 6,611,442 2,985,241 Communication Expenses 1,587,079 319,611 516,942 750,526 Membership Dues and Contributions to Organizations 241,640 29,381 116,881 95,378 Awards and Indemnities Expenses 101,229 15,717 61,375 24,137 Advertising Expense 461,202 128,366 225,423 107,413 Printing and Binding Expenses 307,036 63,497 175,855 67,685 Rent Expenses 627,258 157,822 295,935 173,501 Representation Expenses 1,459,637 501,890 360,098 597,649 Transportation and Delivery Expenses 104,675 39,293 12,025 53,356 Storage Fees 10,788 390 94 10,303 Subscriptions Expenses 60,899 15,621 26,374 18,904 Survey Expenses 43,413 3,203 14,994 25,217 Rewards and Other Claims Expenses 50,056 19,345 6,637 24,075 Professional Services 17,118,938 2,587,994 9,582,956 4,947,988 Repairs and Maintenance 15,797,037 3,441,216 3,847,122 8,508,698

3,028,165 809,729 884,267 1,334,169 Taxes, Insurance Premiums and Other Fees 1,282,668 284,119 612,516 386,034 Depreciation 15,345,433 3,483,592 7,587,006 4,274,835 Depletion 2,170 - 222 1,948 Other Maintenance and Operating Expenses 30,941,022 5,147,470 17,031,475 8,762,077 TOTAL OPERATING EXPENSES 258,452,843 56,335,144 104,869,247 97,248,452

INCOME FROM OPERATIONS 92,357,255 26,876,229 40,185,215 25,295,811 FINANCIAL EXPENSES 5,494,214 1,275,212 2,613,843 1,605,159

Income before Subsidies, Donations and Extraordinary Items 86,863,041 25,601,017 37,571,372 23,690,652 Add/(Less): Subsidies (net) (6,918,532) (2,787,148) (2,831,613) (1,299,771)

Donations (11,643,672) (5,347,061) (3,112,583) (3,184,028) Extraordinary Items 895,941 (2,643) 900,214 (1,630)

NET INCOME 69,196,778 17,464,165 32,527,390 19,205,223

Philippine Local Government Units


Condensed Statement of Income and Expenses, By LGU ClasifficationFor the Year Ended December 31, 2011

MunicipalitiesPARTICULARS Total Provinces Cities

(in thousand pesos)


Percent

Cash Flows From Operating ActivitiesTotal Cash Inflows 437,175,317 382,668,514 54,506,802 14.24 Total Cash Outflows 353,964,332 325,150,696 28,813,636 8.86

Cash Provided by (Used In) 83,210,985 57,517,818 25,693,167 44.67 Cash Flows From Investing Activities

Total Cash Inflows 2,645,986 1,698,506 947,480 55.78 Total Cash Outflows 51,313,413 58,488,076 (7,174,664) (12.27)

Cash Provided by (Used In) (48,667,427) (56,789,570) 8,122,143 (14.30) Cash Flows From Financing Activities

Total Cash Inflows 12,017,146 20,139,497 (8,122,351) (40.33) Total Cash Outflows 12,408,066 12,463,758 (55,692) (0.45)

Cash Provided by (Used In) (390,920) 7,675,739 (8,066,659) (105.09) Net Cash Provided By (Used In) 34,152,638 8,403,987 25,748,651 306.39 Cash at the Beginning of the Period 126,863,393 116,545,481 10,317,912 8.85 Cash at the End of the Period 161,016,031 124,949,466 36,066,565 28.86

Percent

Cash InflowsOperating Activities 437,175,317 382,668,514 54,506,802 14.24 Investing Activities 2,645,986 1,698,506 947,480 55.78 Financing Activities 12,017,146 20,139,497 (8,122,351) (40.33)

Total Cash Inflows 451,838,449 404,506,517 47,331,931 29.70 Cash Outflows

Operating Activities 353,964,332 325,150,696 28,813,636 8.86 Investing Activities 51,313,413 58,488,076 (7,174,664) (12.27) Financing Activities 12,408,066 12,463,758 (55,692) (0.45)

Total Cash Outflows 417,685,811 396,102,531 21,583,280 (3.85) Net Cash Provided By (Used In) 34,152,638 8,403,987 25,748,651 306.39 Cash at the Beginning of the Period 126,863,393 116,545,481 10,317,912 8.85 Cash at the End of the Period 161,016,031 124,949,466 36,066,565 28.86

Increase (Decrease)

Philippine Local Government UnitsComparative Condensed Statement of Cash Flows


PARTICULARSAmount

2011 2010Increase

(Decrease)

Philippine Local Government UnitsComparative Condensed Statement of Cash Flows


PARTICULARSAmount

2011 2010Increase

(Decrease) Increase

(Decrease)


Cash Flows From Operating ActivitiesTotal Cash Inflows 437,175,317 110,826,205 173,648,524 152,700,588 Total Cash Outflows 353,964,332 91,828,717 135,532,853 126,602,762

Cash Provided by (Used In) 83,210,985 18,997,488 38,115,671 26,097,826 Cash Flows From Investing Activities

Total Cash Inflows 2,645,986 1,042,789 1,336,355 266,842 Total Cash Outflows 51,313,413 11,488,626 23,275,438 16,549,349

Cash Provided by (Used In) (48,667,427) (10,445,837) (21,939,083) (16,282,507) Cash Flows From Financing Activities

Total Cash Inflows 12,017,146 2,813,878 5,988,382 3,214,886 Total Cash Outflows 12,408,066 3,157,251 5,706,706 3,544,109

Cash Provided by (Used In) (390,920) (343,373) 281,676 (329,223) Net Cash Provided By (Used In) 34,152,638 8,208,278 16,458,264 9,486,096 Cash at the Beginning of the Period 126,863,393 34,548,200 57,603,640 34,711,553 Cash at the End of the Period 161,016,031 42,756,478 74,061,904 44,197,649

Cash InflowsOperating Activities 437,175,317 110,826,205 173,648,524 152,700,588 Investing Activities 2,645,986 1,042,789 1,336,355 266,842 Financing Activities 12,017,146 2,813,878 5,988,382 3,214,886

Total Cash Inflows 451,838,449 114,682,872 180,973,261 156,182,316 Cash Outflows

Operating Activities 353,964,332 91,828,717 135,532,853 126,602,762 Investing Activities 51,313,413 11,488,626 23,275,438 16,549,349 Financing Activities 12,408,066 3,157,251 5,706,706 3,544,109

Total Cash Outflows 417,685,811 106,474,594 164,514,997 146,696,220 Net Cash Provided By (Used In) 34,152,638 8,208,278 16,458,264 9,486,096 Cash at the Beginning of the Period 126,863,393 34,548,200 57,603,640 34,711,553 Cash at the End of the Period 161,016,031 42,756,478 74,061,904 44,197,649

Philippine Local Government UnitsCondensed Statement of Cash Flows, By LGU Clasiffication



Philippine Local Government UnitsCondensed Statement of Cash Flows, By LGU Clasiffication




Cash Flows From Operating ActivitiesTotal Cash Inflows 437,175,317 383,119,272 23,169,672 30,886,373 Total Cash Outflows 353,964,332 314,726,141 16,843,791 22,394,400


Total Cash Inflows 2,645,986 1,725,884 6,798 913,304 Total Cash Outflows 51,313,413 44,521,374 3,385,903 3,406,136


Total Cash Inflows 12,017,146 11,481,479 299,571 236,096 Total Cash Outflows 12,408,066 11,977,640 306,898 123,528

Cash Provided by (Used In) (390,920) (496,161) (7,327) 112,568 Net Cash Provided By (Used In) 34,152,638 25,101,480 2,939,449 6,111,709 Cash at the Beginning of the Period 126,863,393 100,194,488 10,278,296 16,390,609 Cash at the End of the Period 161,016,031 125,295,968 13,217,745 22,502,318

Cash InflowsOperating Activities 437,175,317 383,119,272 23,169,672 30,886,373 Investing Activities 2,645,986 1,725,884 6,798 913,304 Financing Activities 12,017,146 11,481,479 299,571 236,096

Total Cash Inflows 451,838,449 396,326,635 23,476,040 32,035,774 Cash Outflows

Operating Activities 353,964,332 314,726,141 16,843,791 22,394,400 Investing Activities 51,313,413 44,521,374 3,385,903 3,406,136 Financing Activities 12,408,066 11,977,640 306,898 123,528

Total Cash Outflows 417,685,811 371,225,155 20,536,592 25,924,065 Net Cash Provided By (Used In) 34,152,638 25,101,480 2,939,449 6,111,709 Cash at the Beginning of the Period 126,863,393 100,194,488 10,278,296 16,390,609 Cash at the End of the Period 161,016,031 125,295,968 13,217,745 22,502,318

Philippine Local Government UnitsCondensed Statement of Cash Flows, By Fund


Particulars Total General Fund Special

Education Fund

Trust Fund

Philippine Local Government UnitsCondensed Statement of Cash Flows, By Fund



Education Trust Fund


Detailed Financial Statements



ASSETSCurrent Assets

CashCash on Hand 5,346,034 0.71 4,620,627 0.69

Cash in Vault 2,890,226 0.38 2,341,171 0.35 Cash-Disbursing Officers 1,683,825 0.22 1,406,311 0.21 Petty Cash Fund 78,981 0.01 82,854 0.01 Payroll Fund 693,002 0.09 790,292 0.12

Cash in Banks-Local Currency 154,978,474 20.53 119,615,741 17.86 Cash in Bank -Local Currency, Current Account 89,201,548 11.82 64,233,283 9.59 Cash in Bank -Local Currency, Savings Account 15,765,377 2.09 12,017,171 1.79 Cash in Bank -Local Currency, Time Deposits 50,011,549 6.63 43,365,287 6.47

Cash in Banks- Foreign Currency 691,524 0.09 713,098 0.11 Cash in Bank - Foreign Currency, Current Account 129,186 0.02 122,244 0.02 Cash in Bank - Foreign Currency, Savings Account 9,020 0.00 40,176 0.01 Cash in Bank -Foreign Currency, Time Deposits 553,319 0.07 550,678 0.08

Total Cash 161,016,031 21.33 124,949,466 18.66 Receivables

Receivable Accounts 53,420,655 7.08 47,964,568 7.16 Accounts Receivable 2,247,971 0.30 2,213,940 0.33 Notes Receivable 489,583 0.06 283,127 0.04 Due from Officers and Employees 2,861,222 0.38 2,527,978 0.38 Loans Receivable-GOCCs 800,773 0.11 616,045 0.09 Loans Receivable-LGUs 340,948 0.05 374,201 0.06 Loans Receivable-Others 2,905,730 0.38 2,576,513 0.38 Real Property Tax Receivable 25,962,271 3.44 23,645,895 3.53 Special Education Tax Receivable 17,363,723 2.30 15,303,849 2.28 Interests Receivable 448,434 0.06 423,020 0.06

Inter-agency Receivables 8,270,676 1.10 7,441,652 1.11 Due from NGAs 1,852,760 0.25 1,955,028 0.29 Due from GOCCs 437,543 0.06 552,173 0.08 Due from LGUs 4,765,810 0.63 3,940,380 0.59 Due from NGOs/POs 1,214,564 0.16 994,072 0.15

Intra-agency Receivables 13,273,274 1.76 9,767,135 1.46 Due from Other Funds 13,273,274 1.76 9,767,135 1.46

Other Receivables 10,125,287 1.34 8,996,673 1.34 Receivables - Disallowances/Charges 2,131,702 0.28 2,023,887 0.30 Advances to Officers and Employees 4,670,569 0.62 3,792,670 0.57 Other Receivables 3,323,016 0.44 3,180,116 0.47

Total Receivables 85,089,892 11.27 74,170,029 11.07 Inventories

Materials 134,181 0.02 120,261 0.02 Raw Materials Inventory 12,206 0.00 10,972 0.00 Work-in Process Inventory 1,281 0.00 1,034 0.00 Finished Goods Inventory 1,837 0.00 2,202 0.00 Merchandise Inventory 118,858 0.02 106,053 0.02

Supplies 10,323,385 1.37 9,469,558 1.41 Office Supplies Inventory 1,305,842 0.17 1,265,615 0.19 Accountable Forms Inventory 343,026 0.05 330,484 0.05 Animal/Zoological Supplies Inventory 69,210 0.01 62,223 0.01 Food Supplies Inventory 185,651 0.02 225,999 0.03 Drugs and Medicine Inventory 1,748,374 0.23 1,440,698 0.22 Medical, Dental and Laboratory Supplies Inventory 1,720,203 0.23 1,448,393 0.22 Gasoline, Oil and Lubricants Inventory 1,003,090 0.13 882,134 0.13 Agricultural Supplies Inventory 262,494 0.03 317,888 0.05 Textbooks and Instructional Materials Inventory 1,083,370 0.14 927,337 0.14 Military and Police Supplies Inventory 21,244 0.00 5,804 0.00

Philippine Local Government UnitsComparative Detailed Balance Sheet

December 31, 2011

Particulars 20102011

(in thousand pesos)

Note: differences in figures are due to rounding off 53




December 31, 2011


(in thousand pesos)

Other Supplies Inventory 1,486,995 0.20 1,555,523 0.23 Confiscated/Abandoned/Seized Goods Inventory 7,084 0.00 1,698 0.00 Spare Parts Inventory 266,621 0.04 229,768 0.03 Construction Materials Inventory 820,182 0.11 775,995 0.12

Agricultural, Fishery and Forestry Products 222,087 0.03 199,137 0.03 Livestock Inventory 163,814 0.02 143,793 0.02 Crops and Fruits Inventory 27,256 0.00 31,472 0.00 Other Agricultural, Fishery and Forestry Products Inventory 31,017 0.00 23,872 0.00

Total Inventories 10,679,654 1.41 9,788,956 1.46 Prepayments

Prepaid Rent 5,448 0.00 6,029 0.00 Prepaid Insurance 132,412 0.02 139,620 0.02 Prepaid Interest 19,203 0.00 27,543 0.00 Deposit on Letters of Credit 506,472 0.07 237,782 0.04 Advances to Contractors 1,671,021 0.22 1,632,394 0.24 Deferred Charges 620,088 0.08 476,307 0.07 Other Prepaid Expenses 189,005 0.03 190,895 0.03

Total Prepayments 3,143,649 0.42 2,710,570 0.40 Other Current Assets

Guaranty Deposits 336,267 0.04 292,362 0.04 Other Current Assets 341,518 0.05 331,667 0.05

Total Other Current Assets 677,785 0.09 624,029 0.09 Total Current Assets 260,607,011 34.53 212,243,050 31.69

InvestmentsInvestment in Securities 2,560,408 0.34 3,311,512 0.49

Investments in Treasury Bills 99,845 0.01 363,358 0.05 Investments in Stocks 527,350 0.07 638,393 0.10 Investments in Bonds 71,337 0.01 604,325 0.09 Other Investments and Marketable Securities 1,861,876 0.25 1,705,436 0.25

Sinking Fund 43,274 0.01 100,695 0.02 Sinking Fund 43,274 0.01 100,695 0.02

Total Investments 2,603,682 0.34 3,412,207 0.51 Property, Plant and Equipment

Land and Land ImprovementsLand 80,211,615 10.63 75,828,399 11.32 Land Improvements 24,694,248 3.27 24,684,326 3.69 Electrification, Power and Energy Structures 3,661,160 0.49 3,345,938 0.50

Total Land Improvements 108,567,023 14.38 103,858,663 15.51 Buildings

Office Buildings 61,127,616 8.10 57,488,353 8.58 School Buildings 50,407,927 6.68 47,362,766 7.07 Hospitals and Health Centers 15,121,293 2.00 13,087,403 1.95 Markets and Slaughterhouses 23,225,434 3.08 20,879,602 3.12 Other Structures 37,629,682 4.99 33,287,758 4.97

Total Buildings 187,511,952 24.84 172,105,882 25.70 Leasehold Improvements

Leasehold Improvements, Land 8,645 0.00 6,786 0.00 Leasehold Improvements, Buildings 8,182 0.00 20,235 0.00 Other Leasehold Improvements 972 0.00 722 0.00

Total Leasehold Improvements 17,798 0.00 27,742 0.00 Office Equipment, Furniture and Fixtures

Office Equipment 7,729,445 1.02 7,455,126 1.11 Furniture and Fixtures 7,999,452 1.06 7,673,102 1.15 IT Equipment and Software 9,108,241 1.21 8,113,249 1.21 Library Books 1,155,973 0.15 1,219,399 0.18

Total Office Equipment, Furniture and Fixtures 25,993,111 3.44 24,460,876 3.65





December 31, 2011


(in thousand pesos)

Machineries and EquipmentMachineries 1,258,954 0.17 1,429,432 0.21 Agricultural, Fishery and Forestry Equipment 1,147,293 0.15 1,040,718 0.16 Communication Equipment 2,729,792 0.36 2,580,570 0.39 Construction and Heavy Equipment 20,751,746 2.75 18,230,886 2.72 Firefighting Equipment and Accessories 958,360 0.13 1,131,136 0.17 Hospital Equipment 4,197,984 0.56 3,932,253 0.59 Medical, Dental and Laboratory Equipment 2,725,506 0.36 2,467,299 0.37 Military and Police Equipment 428,966 0.06 408,400 0.06 Sports Equipment 221,861 0.03 187,664 0.03 Technical and Scientific Equipment 1,719,652 0.23 1,776,184 0.27 Other Machineries and Equipment 5,624,842 0.75 5,137,375 0.77

Total Machineries and Equipment 41,764,957 5.53 38,321,916 5.72 Transportation Equipment

Motor Vehicles 15,610,235 2.07 14,192,889 2.12 Watercrafts 971,565 0.13 871,240 0.13 Other Transportation Equipment 448,927 0.06 351,387 0.05

Total Transportation Equipment 17,030,726 2.26 15,415,515 2.30 Other Property, Plant and Equipment

Other Property, Plant and Equipment 6,223,832 0.82 5,837,354 0.87 Total Other Property, Plant and Equipment 6,223,832 0.82 5,837,354 0.87

Public InfrastructureRoads, Highways and Bridges 12,276,746 1.63 9,890,618 1.48 Plazas, Parks and Monuments 529,710 0.07 438,289 0.07 Ports, Lighthouses and Harbors 289,954 0.04 222,414 0.03 Artesian, Wells, Reservoirs, Pumping Stations and Conduits 3,186,684 0.42 2,768,336 0.41 Irrigation, Canals and Laterals 961,586 0.13 757,025 0.11 Flood Controls 236,315 0.03 200,817 0.03 Waterways, Aqueducts, Seawalls, River Walls and Others 1,409,248 0.19 1,020,906 0.15 Other Public Infrastructures 2,754,815 0.36 2,639,979 0.39

Total Public Infrastructures 21,645,058 2.87 17,938,383 2.68 REFORESTATION PROJECTS

Reforestation - Upland 253,919 0.03 265,965 0.04 Reforestation - Marshland/Swampland 48,337 0.01 38,962 0.01 Total Reforestation Projects 302,256 0.04 304,927 0.05

Construction in ProgressConstruction in Progress - Agency Assets 38,252,960 5.07 34,051,417 5.08 Public Infrastructures / Reforestation Projects 36,663,289 4.86 34,603,871 5.17

Construction in Progress -Roads, Highways and Bridges 18,419,605 2.44 17,983,192 2.68 Construction in Progress -Plazas, Parks and Monuments 1,003,656 0.13 893,122 0.13 Construction in Progress -Ports, Lighthouses and Harbors 876,710 0.12 846,175 0.13 Construction in Progress -Artesian, Wells, Reservoirs, Pumping Stations and Conduits 2,310,231 0.31 2,212,032 0.33 Construction in Progress - Irrigation, Canals and Laterals 2,213,800 0.29 2,310,521 0.34 Construction in Progress - Flood Controls 975,887 0.13 580,096 0.09 Construction in Progress - Waterways, Aqueducts, Seawalls River Walls and Others 1,420,448 0.19 1,177,491 0.18 Construction in Progress - Other Public Infrastructures 9,110,857 1.21 8,448,407 1.26 Construction in Progress - Reforestation - Upland 159,324 0.02 108,597 0.02 Construction in Progress - Reforestation - Marshland/ Swampland 172,771 0.02 44,238 0.01

Total Construction in Progress 74,916,250 9.92 68,655,288 10.25 Total Property, Plant and Equipment 483,972,963 64.12 446,926,546 66.73





December 31, 2011


(in thousand pesos)

Other AssetsWork/Other Animals 312,754 0.04 280,226 0.04 Breeding Stocks 266,597 0.04 270,465 0.04 Arts, Archeological Specimen and Other Exhibits 38,658 0.01 75,606 0.01 Items in Transit 516,650 0.07 623,493 0.09 Other Assets 6,505,406 0.86 5,943,209 0.89 Total Other Assets 7,640,065 1.01 7,192,999 1.07

TOTAL ASSET 754,823,721 100.00 669,774,802 100.00

LIABILITIESCurrent Liabilities

Payable Accounts 31,289,578 4.15 29,737,450 4.44 Accounts Payable 28,418,058 3.76 26,660,580 3.98 Notes Payable 78,989 0.01 135,194 0.02 Due to Officers and Employees 2,651,420 0.35 2,750,803 0.41 Interest Payable 141,110 0.02 190,872 0.03

Inter-Agency Payables 40,293,364 5.34 32,973,497 4.92 Due to BIR 2,877,535 0.38 2,891,916 0.43 Due to GSIS 1,986,541 0.26 1,888,351 0.28 Due to PAG-IBIG 440,647 0.06 296,366 0.04 Due to PHILHEALTH 353,908 0.05 297,037 0.04 Due to Other NGAs 23,065,701 3.06 16,327,122 2.44 Due to Other GOCCs 799,136 0.11 691,680 0.10 Due to LGUs 10,769,896 1.43 10,581,025 1.58

Intra-Agency Payables 15,103,984 2.00 10,726,330 1.60 Due to Other Funds 15,103,984 2.00 10,726,330 1.60

Other Liability Accounts 16,051,031 2.13 12,794,403 1.91 Guaranty Deposits Payable 2,216,595 0.29 1,831,915 0.27 Performance/Bidders/Bail Bonds Payable 954,740 0.13 759,590 0.11 Tax Refunds Payable 41,202 0.01 90,390 0.01 Other Payables 12,838,494 1.70 10,112,509 1.51

Total Current Liabilities 102,737,957 13.61 86,231,680 12.87 Long Term Liabilities

Mortgate/Bonds/Loans PayableMortgage Payable 1,297,560 0.17 1,139,212 0.17 Bonds Payable - Domestic 3,733,428 0.49 5,953,314 0.89 Loans Payable - Domestic 61,075,626 8.09 56,365,875 8.42 Loans Payable - Foreign 3,815,403 0.51 3,873,752 0.58 Other Long-Term Liabilities 2,116,909 0.28 1,014,118 0.15

Total Long-Term Liabilities 72,038,926 9.54 68,346,272 10.20 TOTAL LIABILITIES 174,776,883 23.15 154,577,952 23.08

DEFERRED CREDITSDeferred Real Property Tax Income 26,354,314 3.49 23,941,578 3.57 Deferred Special Education Tax Income 17,372,859 2.30 15,384,756 2.30 Other Deferred Credits 10,020,601 1.33 7,892,982 1.18 TOTAL DEFERRED CREDITS 53,747,774 7.12 47,219,317 7.05

TOTAL LIABILITIES AND DEFERRED CREDITS 228,524,657 30.28 201,797,268 30.13

EQUITYGovernment Equity - Beg. 475,924,100 63.05 432,381,054 64.56 Additions/(Deductions) to Beg. Bal. 2,757,585 0.37 2,352,157 0.35 Adjusted Beg. Bal. 478,681,685 63.42 434,733,211 64.91 Add: Retained Operating Surplus: 67,528,085 8.95 57,351,154 8.56 Current Operations 69,196,778 9.17 60,936,263 9.10 Prior Year's Adjustments (1,668,692) (0.22) (3,585,109) (0.54)





December 31, 2011


(in thousand pesos)

Less: Transfer to Registry 19,910,706 2.64 24,106,832 3.60 Public Infrastructures 20,220,379 2.68 23,483,381 3.51 Reforestation Projects 129,942 0.02 765,770 0.11 Transfer to/(from) Other Funds (439,615) (0.06) (142,319) (0.02)

Government Equity 526,299,064 69.72 467,977,534 69.87 TOTAL LIABILITIES AND EQUITY 754,823,721 100.00 669,774,802 100.00



CashCash on Hand 5,346,034 918,522 2,395,921 2,031,591

Cash in Vault 2,890,226 257,015 1,451,521 1,181,690 Cash-Disbursing Officers 1,683,825 487,336 590,720 605,769 Petty Cash Fund 78,981 23,548 26,429 29,004 Payroll Fund 693,002 150,624 327,250 215,128

Cash in Banks-Local Currency 154,978,474 41,745,267 71,130,546 42,102,660 Cash in Bank -Local Currency, Current Account 89,201,548 21,659,589 33,268,086 34,273,872 Cash in Bank -Local Currency, Savings Account 15,765,377 2,904,982 10,775,075 2,085,320 Cash in Bank -Local Currency, Time Deposits 50,011,549 17,180,696 27,087,385 5,743,468

Cash in Banks- Foreign Currency 691,524 92,689 535,437 63,399 Cash in Bank - Foreign Currency, Current Account 129,186 86,760 1,462 40,964 Cash in Bank - Foreign Currency, Savings Account 9,020 1,016 548 7,456 Cash in Bank -Foreign Currency, Time Deposits 553,319 4,912 533,427 14,979

Total Cash 161,016,031 42,756,478 74,061,904 44,197,649 Receivables

Receivable Accounts 53,420,655 2,565,758 32,253,136 18,601,761 Accounts Receivable 2,247,971 223,630 1,582,199 442,142 Notes Receivable 489,583 441,758 6,039 41,786 Due from Officers and Employees 2,861,222 330,588 829,664 1,700,969 Loans Receivable-GOCCs 800,773 61,268 694,798 44,707 Loans Receivable-LGUs 340,948 147,933 66,091 126,924 Loans Receivable-Others 2,905,730 1,295,827 927,584 682,319 Real Property Tax Receivable 25,962,271 17,997 17,130,104 8,814,170 Special Education Tax Receivable 17,363,723 20,338 10,613,582 6,729,803 Interests Receivable 448,434 26,419 403,075 18,940

Inter-agency Receivables 8,270,676 3,917,572 3,209,148 1,143,956 Due from NGAs 1,852,760 578,084 977,263 297,413 Due from GOCCs 437,543 275,119 73,748 88,676 Due from LGUs 4,765,810 2,535,958 1,691,573 538,279 Due from NGOs/POs 1,214,564 528,411 466,564 219,589

Intra-agency Receivables 13,273,274 3,756,529 5,462,978 4,053,766 Due from Other Funds 13,273,274 3,756,529 5,462,978 4,053,766

Other Receivables 10,125,287 2,606,451 4,176,393 3,342,443 Receivables - Disallowances/Charges 2,131,702 157,180 1,340,362 634,159 Advances to Officers and Employees 4,670,569 1,485,039 1,568,996 1,616,534 Other Receivables 3,323,016 964,232 1,267,034 1,091,749

Total Receivables 85,089,892 12,846,310 45,101,656 27,141,926 Inventories

Materials 134,181 82,310 30,867 21,004 Raw Materials Inventory 12,206 3,777 3,796 4,634 Work-in Process Inventory 1,281 218 - 1,063 Finished Goods Inventory 1,837 774 - 1,062 Merchandise Inventory 118,858 77,541 27,071 14,245

Supplies 10,323,385 4,583,942 4,899,913 839,530 Office Supplies Inventory 1,305,842 332,462 831,616 141,765 Accountable Forms Inventory 343,026 96,761 175,811 70,453 Animal/Zoological Supplies Inventory 69,210 49,385 14,244 5,581 Food Supplies Inventory 185,651 119,138 49,748 16,765 Drugs and Medicine Inventory 1,748,374 823,883 775,377 149,114 Medical, Dental and Laboratory Supplies Inventory 1,720,203 796,933 851,942 71,328 Gasoline, Oil and Lubricants Inventory 1,003,090 389,705 531,659 81,726 Agricultural Supplies Inventory 262,494 168,524 53,622 40,347 Textbooks and Instructional Materials Inventory 1,083,370 681,323 387,802 14,244 Military and Police Supplies Inventory 21,244 14,494 4,247 2,503

Particulars

Philippine Local Government UnitsDetailed Balance Sheet, By LGU Clasiffication


Total Provinces Cities Municipalities


Particulars




Other Supplies Inventory 1,486,995 749,542 587,249 150,204 Confiscated/Abandoned/Seized Goods Inventory 7,084 - 6,999 85 Spare Parts Inventory 266,621 82,798 166,782 17,040 Construction Materials Inventory 820,182 278,993 462,814 78,375

Agricultural, Fishery and Forestry Products 222,087 82,730 40,416 98,941 Livestock Inventory 163,814 52,841 31,874 79,099 Crops and Fruits Inventory 27,256 15,515 1,752 9,989 Other Agricultural, Fishery and Forestry Products Inventory 31,017 14,374 6,790 9,853

Total Inventories 10,679,654 4,748,982 4,971,196 959,475 Prepayments

Prepaid Rent 5,448 1,568 2,472 1,408 Prepaid Insurance 132,412 32,243 73,868 26,300 Prepaid Interest 19,203 1 18,819 384 Deposit on Letters of Credit 506,472 157,042 270,566 78,864 Advances to Contractors 1,671,021 415,990 901,550 353,480 Deferred Charges 620,088 102,152 433,852 84,084 Other Prepaid Expenses 189,005 18,093 122,651 48,261

Total Prepayments 3,143,649 727,090 1,823,778 592,781 Other Current Assets

Guaranty Deposits 336,267 47,241 234,031 54,995 Other Current Assets 341,518 22,437 286,553 32,528

Total Other Current Assets 677,785 69,678 520,583 87,523 Total Current Assets 260,607,011 61,148,539 126,479,117 72,979,355

InvestmentsInvestment in Securities 2,560,408 828,994 1,603,775 127,639

Investments in Treasury Bills 99,845 3,824 93,020 3,001 Investments in Stocks 527,350 218,938 293,071 15,341 Investments in Bonds 71,337 38,912 32,088 337 Other Investments and Marketable Securities 1,861,876 567,320 1,185,596 108,960

Sinking Fund 43,274 357 - 42,917 Sinking Fund 43,274 357 - 42,917

Total Investments 2,603,682 829,351 1,603,775 170,556 Property, Plant and Equipment

Land and Land ImprovementsLand 80,211,615 32,071,000 37,534,886 10,605,729 Land Improvements 24,694,248 4,819,195 14,213,153 5,661,900 Electrification, Power and Energy Structures 3,661,160 600,319 2,144,300 916,541

Total Land Improvements 108,567,023 37,490,515 53,892,338 17,184,170 Buildings

Office Buildings 61,127,616 11,602,993 32,816,204 16,708,420 School Buildings 50,407,927 10,904,695 33,638,796 5,864,436 Hospitals and Health Centers 15,121,293 7,314,170 6,076,674 1,730,449 Markets and Slaughterhouses 23,225,434 224,893 10,981,747 12,018,794 Other Structures 37,629,682 8,472,068 19,669,666 9,487,947

Total Buildings 187,511,952 38,518,818 103,183,087 45,810,047 Leasehold Improvements

Leasehold Improvements, Land 8,645 702 2,514 5,429 Leasehold Improvements, Buildings 8,182 191 4,020 3,970 Other Leasehold Improvements 972 11 - 961

Total Leasehold Improvements 17,798 904 6,534 10,360 Office Equipment, Furniture and Fixtures

Office Equipment 7,729,445 1,254,075 4,074,992 2,400,378 Furniture and Fixtures 7,999,452 1,828,805 4,011,208 2,159,440 IT Equipment and Software 9,108,241 1,678,712 4,679,124 2,750,404 Library Books 1,155,973 141,150 704,136 310,686

Total Office Equipment, Furniture and Fixtures 25,993,111 4,902,742 13,469,460 7,620,908


Particulars




Machineries and EquipmentMachineries 1,258,954 375,495 309,475 573,984 Agricultural, Fishery and Forestry Equipment 1,147,293 387,391 231,638 528,265 Communication Equipment 2,729,792 881,278 1,133,198 715,316 Construction and Heavy Equipment 20,751,746 6,464,596 6,371,277 7,915,873 Firefighting Equipment and Accessories 958,360 180,549 516,522 261,290 Hospital Equipment 4,197,984 1,678,174 2,322,912 196,899 Medical, Dental and Laboratory Equipment 2,725,506 1,371,511 1,056,327 297,667 Military and Police Equipment 428,966 108,940 239,340 80,687 Sports Equipment 221,861 58,025 80,838 82,998 Technical and Scientific Equipment 1,719,652 699,467 865,816 154,370 Other Machineries and Equipment 5,624,842 1,509,646 2,694,802 1,420,394

Total Machineries and Equipment 41,764,957 13,715,070 15,822,144 12,227,742 Transportation Equipment

Motor Vehicles 15,610,235 4,011,719 6,875,193 4,723,323 Watercrafts 971,565 492,175 177,030 302,360 Other Transportation Equipment 448,927 98,533 108,381 242,013

Total Transportation Equipment 17,030,726 4,602,427 7,160,603 5,267,696 Other Property, Plant and Equipment

Other Property, Plant and Equipment 6,223,832 1,172,752 3,167,931 1,883,149 Total Other Property, Plant and Equipment 6,223,832 1,172,752 3,167,931 1,883,149

Public InfrastructureRoads, Highways and Bridges 12,276,746 4,048,804 4,872,671 3,355,271 Plazas, Parks and Monuments 529,710 72,955 239,283 217,472 Ports, Lighthouses and Harbors 289,954 20,780 71,862 197,312 Artesian, Wells, Reservoirs, Pumping Stations and Conduits 3,186,684 614,485 787,184 1,785,015 Irrigation, Canals and Laterals 961,586 110,165 507,779 343,642 Flood Controls 236,315 12,198 119,428 104,689 Waterways, Aqueducts, Seawalls, River Walls and Others 1,409,248 101,101 888,731 419,415 Other Public Infrastructures 2,754,815 826,177 673,295 1,255,343

Total Public Infrastructures 21,645,058 5,806,665 8,160,234 7,678,159 REFORESTATION PROJECTS

Reforestation - Upland 253,919 13,757 4,454 235,707 Reforestation - Marshland/Swampland 48,337 - 1,325 47,012 Total Reforestation Projects 302,256 13,757 5,780 282,719

Construction in ProgressConstruction in Progress - Agency Assets 38,252,960 8,914,066 22,150,084 7,188,810 Public Infrastructures / Reforestation Projects 36,663,289 10,789,671 14,937,695 10,935,923

Construction in Progress -Roads, Highways and Bridges 18,419,605 7,478,143 6,159,863 4,781,600 Construction in Progress -Plazas, Parks and Monuments 1,003,656 322,983 287,093 393,580 Construction in Progress -Ports, Lighthouses and Harbors 876,710 62,306 642,223 172,181 Construction in Progress -Artesian, Wells, Reservoirs, Pumping Stations and Conduits 2,310,231 276,436 342,062 1,691,733 Construction in Progress - Irrigation, Canals and Laterals 2,213,800 470,894 1,316,343 426,563 Construction in Progress - Flood Controls 975,887 104,580 732,632 138,675 Construction in Progress - Waterways, Aqueducts, Seawalls River Walls and Others 1,420,448 225,717 618,652 576,079 Construction in Progress - Other Public Infrastructures 9,110,857 1,823,611 4,711,981 2,575,265 Construction in Progress - Reforestation - Upland 159,324 23,877 3,020 132,427 Construction in Progress - Reforestation - Marshland/ Swampland 172,771 1,125 123,827 47,819

Total Construction in Progress 74,916,250 19,703,737 37,087,780 18,124,733 Total Property, Plant and Equipment 483,972,963 125,927,388 241,955,892 116,089,683


Particulars




Other AssetsWork/Other Animals 312,754 91,474 71,514 149,766 Breeding Stocks 266,597 93,830 82,607 90,160 Arts, Archeological Specimen and Other Exhibits 38,658 13,207 20,822 4,629 Items in Transit 516,650 189,191 216,420 111,039 Other Assets 6,505,406 4,024,590 1,446,706 1,034,110 Total Other Assets 7,640,065 4,412,292 1,838,069 1,389,704

TOTAL ASSET 754,823,721 192,317,570 371,876,853 190,629,298


Payable Accounts 31,289,578 8,034,125 18,034,589 5,220,864 Accounts Payable 28,418,058 7,069,344 16,613,977 4,734,738 Notes Payable 78,989 32,094 8,621 38,273 Due to Officers and Employees 2,651,420 921,825 1,326,096 403,499 Interest Payable 141,110 10,862 85,895 44,353

Inter-Agency Payables 40,293,364 11,354,633 13,715,061 15,223,669 Due to BIR 2,877,535 595,361 1,342,405 939,769 Due to GSIS 1,986,541 459,279 738,195 789,067 Due to PAG-IBIG 440,647 78,801 190,066 171,779 Due to PHILHEALTH 353,908 87,766 115,967 150,175 Due to Other NGAs 23,065,701 8,653,711 6,544,894 7,867,096 Due to Other GOCCs 799,136 277,381 261,123 260,632 Due to LGUs 10,769,896 1,202,334 4,522,412 5,045,151

Intra-Agency Payables 15,103,984 4,061,456 6,398,267 4,644,261 Due to Other Funds 15,103,984 4,061,456 6,398,267 4,644,261

Other Liability Accounts 16,051,031 4,508,727 8,060,108 3,482,197 Guaranty Deposits Payable 2,216,595 721,226 960,302 535,067 Performance/Bidders/Bail Bonds Payable 954,740 282,090 407,497 265,152 Tax Refunds Payable 41,202 12,734 7,211 21,257 Other Payables 12,838,494 3,492,676 6,685,098 2,660,720

Total Current Liabilities 102,737,957 27,958,941 46,208,025 28,570,991 Long Term Liabilities

Mortgate/Bonds/Loans PayableMortgage Payable 1,297,560 125,000 1,044,390 128,170 Bonds Payable - Domestic 3,733,428 593,485 2,721,848 418,095 Loans Payable - Domestic 61,075,626 16,647,510 27,175,410 17,252,706 Loans Payable - Foreign 3,815,403 30,410 3,719,958 65,035 Other Long-Term Liabilities 2,116,909 29,495 1,361,204 726,210

Total Long-Term Liabilities 72,038,926 17,425,900 36,022,810 18,590,216 TOTAL LIABILITIES 174,776,883 45,384,841 82,230,835 47,161,207

DEFERRED CREDITSDeferred Real Property Tax Income 26,354,314 71,328 17,659,371 8,623,616 Deferred Special Education Tax Income 17,372,859 22,333 10,353,755 6,996,771 Other Deferred Credits 10,020,601 1,532,260 6,993,955 1,494,386 TOTAL DEFERRED CREDITS 53,747,774 1,625,921 35,007,081 17,114,772

TOTAL LIABILITIES AND DEFERRED CREDITS 228,524,657 47,010,762 117,237,916 64,275,979

EQUITYGovernment Equity - Beg. 475,924,100 131,467,483 232,005,322 112,451,295 Additions/(Deductions) to Beg. Bal. 2,757,585 728,821 1,130,451 898,313 Adjusted Beg. Bal. 478,681,685 132,196,304 233,135,773 113,349,608 Add: Retained Operating Surplus: 67,528,085 17,957,784 30,088,864 19,481,437 Current Operations 69,196,778 17,464,165 32,527,390 19,205,223 Prior Year's Adjustments (1,668,692) 493,619 (2,438,526) 276,215


Particulars




Less: Transfer to Registry 19,910,706 4,847,280 8,585,700 6,477,727 Public Infrastructures 20,220,379 4,992,668 8,729,552 6,498,159 Reforestation Projects 129,942 52,979 24,311 52,653 Transfer to/(from) Other Funds (439,615) (198,368) (168,163) (73,085)

Government Equity 526,299,064 145,306,808 254,638,937 126,353,319 TOTAL LIABILITIES AND EQUITY 754,823,721 192,317,570 371,876,853 190,629,298



CashCash on Hand 5,346,034 3,879,641 876,006 590,387

Cash in Vault 2,890,226 1,795,772 728,383 366,070 Cash-Disbursing Officers 1,683,825 1,429,027 84,403 170,395 Petty Cash Fund 78,981 71,241 2,935 4,805 Payroll Fund 693,002 583,600 60,284 49,117

Cash in Banks-Local Currency 154,978,474 120,901,785 12,272,360 21,804,328 Cash in Bank -Local Currency, Current Account 89,201,548 63,119,344 8,167,911 17,914,293 Cash in Bank -Local Currency, Savings Account 15,765,377 13,908,978 885,661 970,737 Cash in Bank -Local Currency, Time Deposits 50,011,549 43,873,463 3,218,788 2,919,298

Cash in Banks- Foreign Currency 691,524 514,542 69,379 107,603 Cash in Bank - Foreign Currency, Current Account 129,186 33,674 1,022 94,490 Cash in Bank - Foreign Currency, Savings Account 9,020 479 - 8,541 Cash in Bank -Foreign Currency, Time Deposits 553,319 480,390 68,357 4,572

Total Cash 161,016,031 125,295,968 13,217,745 22,502,318 Receivables

Receivable Accounts 53,420,655 34,758,880 17,866,561 795,214 Accounts Receivable 2,247,971 2,154,299 31,510 62,161 Notes Receivable 489,583 454,909 244 34,431 Due from Officers and Employees 2,861,222 2,557,739 140,860 162,623 Loans Receivable-GOCCs 800,773 782,878 73 17,823 Loans Receivable-LGUs 340,948 225,435 330 115,183 Loans Receivable-Others 2,905,730 2,512,655 729 392,346 Real Property Tax Receivable 25,962,271 25,360,575 594,341 7,354 Special Education Tax Receivable 17,363,723 269,392 17,093,599 732 Interests Receivable 448,434 440,997 4,875 2,561

Inter-agency Receivables 8,270,676 6,552,615 940,637 777,425 Due from NGAs 1,852,760 1,685,262 62,616 104,882 Due from GOCCs 437,543 429,911 750 6,881 Due from LGUs 4,765,810 3,594,109 864,000 307,701 Due from NGOs/POs 1,214,564 843,333 13,270 357,961

Intra-agency Receivables 13,273,274 7,394,751 1,695,853 4,182,671 Due from Other Funds 13,273,274 7,394,751 1,695,853 4,182,671

Other Receivables 10,125,287 8,921,337 411,906 792,044 Receivables - Disallowances/Charges 2,131,702 1,932,442 46,670 152,590 Advances to Officers and Employees 4,670,569 4,257,355 163,092 250,122 Other Receivables 3,323,016 2,731,540 202,144 389,332

Total Receivables 85,089,892 57,627,583 20,914,956 6,547,353 Inventories

Materials 134,181 125,145 21 9,015 Raw Materials Inventory 12,206 12,185 21 - Work-in Process Inventory 1,281 342 - 939 Finished Goods Inventory 1,837 1,837 - - Merchandise Inventory 118,858 110,781 - 8,077

Supplies 10,323,385 8,567,890 1,482,631 272,865 Office Supplies Inventory 1,305,842 1,071,962 210,519 23,361 Accountable Forms Inventory 343,026 339,037 1,180 2,808 Animal/Zoological Supplies Inventory 69,210 66,501 - 2,709 Food Supplies Inventory 185,651 172,897 4,301 8,452 Drugs and Medicine Inventory 1,748,374 1,686,425 1,630 60,319 Medical, Dental and Laboratory Supplies Inventory 1,720,203 1,676,829 4,495 38,880 Gasoline, Oil and Lubricants Inventory 1,003,090 972,172 3,962 26,957 Agricultural Supplies Inventory 262,494 246,628 108 15,758 Textbooks and Instructional Materials Inventory 1,083,370 83,567 990,654 9,148 Military and Police Supplies Inventory 21,244 9,245 12,000 -

Philippine Local Government UnitsDetailed Balance Sheet, By Fund


ParticularsSpecial

Education Fund

Trust FundTotal General Fund




ParticularsSpecial

Education Fund


Other Supplies Inventory 1,486,995 1,266,226 184,787 35,983 Confiscated/Abandoned/Seized Goods Inventory 7,084 6,990 94 - Spare Parts Inventory 266,621 260,811 2,597 3,212 Construction Materials Inventory 820,182 708,600 66,304 45,278

Agricultural, Fishery and Forestry Products 222,087 193,641 325 28,121 Livestock Inventory 163,814 151,405 325 12,084 Crops and Fruits Inventory 27,256 22,343 - 4,912 Other Agricultural, Fishery and Forestry Products Inventory 31,017 19,892 - 11,125

Total Inventories 10,679,654 8,886,676 1,482,976 310,001 Prepayments

Prepaid Rent 5,448 5,288 4 156 Prepaid Insurance 132,412 127,764 2,865 1,783 Prepaid Interest 19,203 19,203 - - Deposit on Letters of Credit 506,472 492,420 - 14,051 Advances to Contractors 1,671,021 1,330,885 42,942 297,193 Deferred Charges 620,088 394,681 221,905 3,502 Other Prepaid Expenses 189,005 181,444 4,171 3,390

Total Prepayments 3,143,649 2,551,686 271,887 320,076 Other Current Assets

Guaranty Deposits 336,267 321,267 12,844 2,156 Other Current Assets 341,518 319,596 18,513 3,409

Total Other Current Assets 677,785 640,863 31,357 5,565 Total Current Assets 260,607,011 195,002,775 35,918,922 29,685,314

InvestmentsInvestment in Securities 2,560,408 2,490,892 5,654 63,862

Investments in Treasury Bills 99,845 99,845 - - Investments in Stocks 527,350 526,200 494 655 Investments in Bonds 71,337 70,902 346 89 Other Investments and Marketable Securities 1,861,876 1,793,945 4,814 63,118

Sinking Fund 43,274 43,274 - - Sinking Fund 43,274 43,274 - -

Total Investments 2,603,682 2,534,166 5,654 63,862 Property, Plant and Equipment

Land and Land ImprovementsLand 80,211,615 77,507,995 1,914,424 789,196 Land Improvements 24,694,248 22,455,472 749,913 1,488,863 Electrification, Power and Energy Structures 3,661,160 3,603,706 20,616 36,838

Total Land Improvements 108,567,023 103,567,172 2,684,953 2,314,898 Buildings

Office Buildings 61,127,616 58,525,745 1,135,635 1,466,237 School Buildings 50,407,927 15,928,712 33,596,702 882,513 Hospitals and Health Centers 15,121,293 14,923,587 2,891 194,816 Markets and Slaughterhouses 23,225,434 22,972,450 3,420 249,564 Other Structures 37,629,682 34,995,780 1,852,953 780,949

Total Buildings 187,511,952 147,346,274 36,591,600 3,574,078 Leasehold Improvements

Leasehold Improvements, Land 8,645 8,249 146 250 Leasehold Improvements, Buildings 8,182 8,182 - - Other Leasehold Improvements 972 814 158 -

Total Leasehold Improvements 17,798 17,244 304 250 Office Equipment, Furniture and Fixtures

Office Equipment 7,729,445 6,337,582 1,192,078 199,785 Furniture and Fixtures 7,999,452 6,048,492 1,853,143 97,817 IT Equipment and Software 9,108,241 8,171,647 793,279 143,315 Library Books 1,155,973 338,956 805,161 11,855

Total Office Equipment, Furniture and Fixtures 25,993,111 20,896,678 4,643,661 452,772




ParticularsSpecial

Education Fund


Machineries and EquipmentMachineries 1,258,954 1,213,799 18,851 26,303 Agricultural, Fishery and Forestry Equipment 1,147,293 1,074,983 1,855 70,455 Communication Equipment 2,729,792 2,564,797 109,118 55,877 Construction and Heavy Equipment 20,751,746 20,653,734 3,756 94,256 Firefighting Equipment and Accessories 958,360 910,122 27,644 20,594 Hospital Equipment 4,197,984 4,160,193 1,815 35,976 Medical, Dental and Laboratory Equipment 2,725,506 2,573,290 52,146 100,070 Military and Police Equipment 428,966 424,549 787 3,630 Sports Equipment 221,861 155,823 63,271 2,766 Technical and Scientific Equipment 1,719,652 1,232,224 477,054 10,375 Other Machineries and Equipment 5,624,842 5,037,052 496,207 91,583

Total Machineries and Equipment 41,764,957 40,000,566 1,252,506 511,884 Transportation Equipment

Motor Vehicles 15,610,235 15,206,282 222,322 181,631 Watercrafts 971,565 961,619 1,012 8,933 Other Transportation Equipment 448,927 431,331 3,099 14,496

Total Transportation Equipment 17,030,726 16,599,232 226,434 205,060 Other Property, Plant and Equipment

Other Property, Plant and Equipment 6,223,832 5,487,891 586,318 149,624 Total Other Property, Plant and Equipment 6,223,832 5,487,891 586,318 149,624

Public InfrastructureRoads, Highways and Bridges 12,276,746 11,005,411 1,707 1,269,628 Plazas, Parks and Monuments 529,710 522,176 181 7,353 Ports, Lighthouses and Harbors 289,954 282,499 - 7,456 Artesian, Wells, Reservoirs, Pumping Stations and Conduits 3,186,684 2,937,463 7,909 241,312 Irrigation, Canals and Laterals 961,586 803,151 126 158,309 Flood Controls 236,315 205,517 296 30,502 Waterways, Aqueducts, Seawalls, River Walls and Others 1,409,248 1,337,421 249 71,578 Other Public Infrastructures 2,754,815 2,348,298 23,961 382,556

Total Public Infrastructures 21,645,058 19,441,935 34,430 2,168,693 REFORESTATION PROJECTS

Reforestation - Upland 253,919 224,351 5 29,563 Reforestation - Marshland/Swampland 48,337 38,776 - 9,561 Total Reforestation Projects 302,256 263,127 5 39,124

Construction in ProgressConstruction in Progress - Agency Assets 38,252,960 33,088,665 2,802,943 2,361,352 Public Infrastructures / Reforestation Projects 36,663,289 29,744,995 614,573 6,303,721

Construction in Progress -Roads, Highways and Bridges 18,419,605 14,262,555 3,066 4,153,984 Construction in Progress -Plazas, Parks and Monuments 1,003,656 802,994 7,301 193,361 Construction in Progress -Ports, Lighthouses and Harbors 876,710 761,208 - 115,502 Construction in Progress -Artesian, Wells, Reservoirs, Pumping Stations and Conduits 2,310,231 1,964,333 1,091 344,807 Construction in Progress - Irrigation, Canals and Laterals 2,213,800 1,822,489 895 390,416 Construction in Progress - Flood Controls 975,887 876,092 279 99,517 Construction in Progress - Waterways, Aqueducts,Seawalls River Walls and Others 1,420,448 1,281,479 1,036 137,933 Construction in Progress - Other Public Infrastructures 9,110,857 7,772,668 600,834 737,355 Construction in Progress - Reforestation - Upland 159,324 44,534 3 114,787 Construction in Progress - Reforestation - Marshland/ Swampland 172,771 156,642 69 16,060

Total Construction in Progress 74,916,250 62,833,661 3,417,516 8,665,073 Total Property, Plant and Equipment 483,972,963 416,453,780 49,437,727 18,081,456




ParticularsSpecial

Education Fund


Other AssetsWork/Other Animals 312,754 298,526 155 14,073 Breeding Stocks 266,597 253,525 97 12,975 Arts, Archeological Specimen and Other Exhibits 38,658 37,976 664 18 Items in Transit 516,650 468,356 11,263 37,031 Other Assets 6,505,406 6,122,708 286,221 96,477 Total Other Assets 7,640,065 7,181,091 298,400 160,574

TOTAL ASSET 754,823,721 621,171,812 85,660,703 47,991,206


Payable Accounts 31,289,578 28,552,287 2,372,126 365,164 Accounts Payable 28,418,058 25,885,795 2,215,804 316,459 Notes Payable 78,989 76,843 1,372 775 Due to Officers and Employees 2,651,420 2,452,224 151,893 47,302 Interest Payable 141,110 137,425 3,057 628

Inter-Agency Payables 40,293,364 16,246,238 961,671 23,085,455 Due to BIR 2,877,535 2,408,353 166,249 302,933 Due to GSIS 1,986,541 1,874,381 54,877 57,283 Due to PAG-IBIG 440,647 387,729 6,440 46,478 Due to PHILHEALTH 353,908 245,532 11,966 96,410 Due to Other NGAs 23,065,701 6,119,139 42,737 16,903,825 Due to Other GOCCs 799,136 294,485 11,658 492,993 Due to LGUs 10,769,896 4,916,619 667,743 5,185,534

Intra-Agency Payables 15,103,984 10,212,445 381,139 4,510,400 Due to Other Funds 15,103,984 10,212,445 381,139 4,510,400

Other Liability Accounts 16,051,031 7,852,237 243,335 7,955,460 Guaranty Deposits Payable 2,216,595 1,610,933 59,221 546,441 Performance/Bidders/Bail Bonds Payable 954,740 217,361 2,589 734,791 Tax Refunds Payable 41,202 16,696 915 23,592 Other Payables 12,838,494 6,007,247 180,611 6,650,636

Total Current Liabilities 102,737,957 62,863,207 3,958,271 35,916,479 Long Term Liabilities

Mortgate/Bonds/Loans PayableMortgage Payable 1,297,560 1,287,422 9,845 293 Bonds Payable - Domestic 3,733,428 3,729,967 - 3,461 Loans Payable - Domestic 61,075,626 58,697,453 2,168,222 209,951 Loans Payable - Foreign 3,815,403 3,815,403 - - Other Long-Term Liabilities 2,116,909 1,990,995 44,486 81,428

Total Long-Term Liabilities 72,038,926 69,521,240 2,222,553 295,133 TOTAL LIABILITIES 174,776,883 132,384,447 6,180,824 36,211,612

DEFERRED CREDITSDeferred Real Property Tax Income 26,354,314 25,726,340 622,066 5,908 Deferred Special Education Tax Income 17,372,859 183,600 17,187,772 1,486 Other Deferred Credits 10,020,601 7,132,289 2,509,685 378,627 TOTAL DEFERRED CREDITS 53,747,774 33,042,230 20,319,523 386,021

TOTAL LIABILITIES AND DEFERRED CREDITS 228,524,657 165,426,677 26,500,347 36,597,633

EQUITYGovernment Equity - Beg. 475,924,100 408,658,983 55,957,984 11,307,133 Additions/(Deductions) to Beg. Bal. 2,757,585 2,317,268 9,146 431,171 Adjusted Beg. Bal. 478,681,685 410,976,250 55,967,131 11,738,304 Add: Retained Operating Surplus: 67,528,085 64,119,608 3,455,523 (47,045) Current Operations 69,196,778 64,454,982 4,741,796 (0) Prior Year's Adjustments (1,668,692) (335,374) (1,286,273) (47,045)




ParticularsSpecial

Education Fund


Less: Transfer to Registry 19,910,706 19,350,722 262,298 297,687 Public Infrastructures 20,220,379 19,574,432 260,983 384,964 Reforestation Projects 129,942 130,137 1,137 (1,332) Transfer to/(from) Other Funds (439,615) (353,848) 178 (85,945)

Government Equity 526,299,064 455,745,135 59,160,356 11,393,573 TOTAL LIABILITIES AND EQUITY 754,823,721 621,171,812 85,660,703 47,991,206


Percent

TAX REVENUELocal Taxes

Professional Tax 14,880 19,464 (4,584) (23.55) Amusement Tax 748,980 750,294 (1,313) (0.18) Business Tax 35,067,988 29,989,567 5,078,421 16.93 Community Tax 1,878,699 1,312,766 565,933 43.11 Franchise Tax 1,641,499 1,338,635 302,864 22.62 Occupation Tax 245,580 213,163 32,418 15.21 Printing and Publication Tax 105,976 65,904 40,072 60.80 Property Transfer Tax 2,767,906 2,897,417 (129,511) (4.47) Real Property Tax 18,745,985 17,145,222 1,600,763 9.34

Less: Discount on Real Property Tax (1,179,284) (1,327,609) 148,325 (11.17) Real Property Tax on Idle Lands 137,436 25,482 111,955 439.35 Special Assessment Tax 51,088 16,109 34,979 217.15 Special Education Tax 17,914,338 16,797,923 1,116,415 6.65

Less: Discount on Special Education Tax (1,006,527) (1,132,697) 126,170 (11.14) Tax on Delivery Trucks and Vans 170,878 148,502 22,376 15.07 Tax on Sand, Gravel and Other Quarry Products 543,599 342,105 201,494 58.90 Other Local Taxes 661,016 554,621 106,395 19.18 Fines and Penalties- Local Taxes 1,979,959 1,713,176 266,783 15.57 Total Local Taxes 80,489,999 70,870,044 9,619,955 13.57

GENERAL INCOME ACCOUNTSInternal Revenue Allotment 229,645,192 204,955,539 24,689,653 12.05 Permits and Licenses

Fees on Weights and Measures 49,034 33,057 15,977 48.33 Fishery Rental Fees 59,459 53,877 5,583 10.36 Franchising and Licensing Fees 122,048 82,108 39,940 48.64 Permit Fees 4,025,000 3,794,596 230,404 6.07 Registration Fees 444,543 396,888 47,655 12.01 Other Permits and Licenses 478,837 383,456 95,381 24.87 Fines and Penalties- Permits and Licenses 163,021 115,066 47,955 41.68 Total Permits and Licenses 5,341,942 4,859,048 482,894 9.94

Service IncomeAffiliation Fees 11,206 23,125 (11,919) (51.54) Athletic and Cultural Fees 24,900 17,425 7,475 42.90 Clearance and Certification Fees 1,352,083 1,292,205 59,879 4.63 Comprehensive Examination Fees 10,192 4,064 6,128 150.79 Diploma and Graduation Fees 13,693 2,275 11,418 502.01 Garbage Fees 1,422,314 1,304,142 118,171 9.06 Inspection Fees 818,315 733,350 84,966 11.59 Library Fees 10,746 9,742 1,004 10.31 Medical, Dental and Laboratory Fees 1,553,872 1,295,600 258,272 19.93 Processing Fees 36,249 30,033 6,216 20.70 Seminar Fees 9,228 6,320 2,908 46.01 Toll and Terminal Fees 448,310 390,917 57,393 14.68 Transcript of Records Fees 3,384 6,983 (3,599) (51.54) Other Services Income 1,102,605 905,663 196,942 21.75 Fines and Penalties - Service Income 65,645 44,422 21,223 47.78 Total Service Income 6,882,741 6,066,264 816,477 13.46

Business IncomeHospital Fees 3,402,660 2,964,597 438,063 14.78 Income from Canteen Operations 21,423 12,958 8,465 65.32 Income from Cemetery Operations 214,737 188,371 26,366 14.00 Income from Communication Facilities 66,021 83,522 (17,501) (20.95) Income from Dormitory Operations 38,758 60,203 (21,445) (35.62) Income from Markets 3,774,649 3,227,594 547,055 16.95 Income from Slaughterhouse 776,635 783,606 (6,971) (0.89)

2010 Increase

(Decrease)

Philippine Local Government UnitsComparative Detailed Statement of Income and Expenses


Increase (Decrease)

PARTICULARSAmount

2011


Percent

2010 Increase

(Decrease)



Increase (Decrease)

PARTICULARSAmount

2011

Income from Transportation System 205,661 198,559 7,102 3.58 Income from Waterworks System 966,628 809,651 156,978 19.39 Landing and Parking Fees 392,304 333,764 58,539 17.54 Printing and Publication Income 7,849 19,477 (11,628) (59.70) Rent Income 1,479,421 1,259,389 220,032 17.47 Sales Revenue 1,449,152 1,381,879 67,272 4.87

Less Cost of Goods Sold (926,033) (832,974) (93,059) 11.17 Net Sales Revenue 523,119 548,905 (25,787) (4.70) Tuition Fees 792,809 702,701 90,108 12.82 Other Business Income 1,221,131 1,026,309 194,822 18.98 Fines and Penalties - Business Income 68,553 48,225 20,327 42.15 Total Business Income 13,952,357 12,267,833 1,684,524 13.73

Other IncomeDividend Income 72,211 15,493 56,718 366.09 Income from Grants and Donations 2,190,829 2,547,184 (356,355) (13.99) Insurance Income 58,997 35,193 23,804 67.64 Interest Income 1,897,310 2,266,192 (368,882) (16.28) Sale of Confiscated/Abandoned/Seized Goods and Properties 356,317 481,476 (125,159) (25.99) Share from Economic Zones 1,948,427 1,528,804 419,623 27.45 Share from Expanded Value Added Tax 81,588 63,868 17,720 27.74 Share from National Wealth 824,904 950,593 (125,688) (13.22) Share from PAGCOR/PCSO 775,428 373,741 401,687 107.48 Share from Tobacco Excise Tax 4,412,366 6,582,373 (2,170,007) (32.97) Miscellaneous Income 1,679,308 1,509,949 169,359 11.22 Other Fines and Penalties 200,181 800,006 (599,825) (74.98) Total Other Income 14,497,867 17,154,871 (2,657,005) (15.49)

TOTAL OPERATING INCOME 350,810,098 316,173,599 34,636,499 10.95 EXPENSES

PERSONAL SERVICESSalaries and Wages 72,712,946 63,826,569 8,886,377 13.92

Salaries and Wages - Regular 59,267,601 51,529,311 7,738,289 15.02 Salaries and Wages - Military/Uniformed 96,670 86,870 9,800 11.28 Salaries and Wages - Part-time 390,308 327,139 63,169 19.31 Salaries and Wages - Substitute 11,080 22,929 (11,849) (51.68) Salaries and Wages - Casual 9,279,437 8,438,569 840,868 9.96 Salaries and Wages - Contractual 3,291,236 3,084,824 206,411 6.69 Salaries and Wages - Emergency 376,615 336,925 39,690 11.78

Other Compensation 32,838,434 30,787,035 2,051,400 6.66 Personnel Economic Relief Allowance (PERA) 8,262,931 7,601,543 661,388 8.70 Additional Compensation (ADCOM) 847,108 1,208,822 (361,714) (29.92) Representation Allowance (RA) 2,481,687 2,336,436 145,252 6.22 Transportation Allowance (TA) 2,191,240 2,044,141 147,099 7.20 Clothing/Uniform Allowance 1,413,951 1,403,029 10,922 0.78 Subsistence, Laundry and Quarter Allowance 1,061,268 1,015,585 45,683 4.50 Productivity Incentive Allowance 1,262,414 1,110,565 151,849 13.67 Other Bonuses and Allowances 2,798,615 2,551,755 246,860 9.67 Honoraria 2,077,887 1,913,684 164,204 8.58 Hazard Pay 1,499,248 1,288,983 210,265 16.31 Longevity Pay 177,788 107,569 70,219 65.28 Overtime and Night Pay 817,963 868,750 (50,786) (5.85) Cash Gift 2,317,913 2,307,398 10,515 0.46 Year End Bonus 5,628,421 5,028,777 599,644 11.92

Personnel Benefits Contributions 9,798,581 8,595,018 1,203,563 14.00 Life and Retirement Insurance Contributions 7,728,465 6,752,115 976,350 14.46 PAG-IBIG Contributions 699,320 607,108 92,211 15.19 PHILHEALTH Contributions 962,377 848,454 113,923 13.43 ECC Contributions 408,418 387,340 21,078 5.44


Percent

2010 Increase

(Decrease)



Increase (Decrease)

PARTICULARSAmount

2011

Other Personnel Benefits 8,643,736 8,677,727 (33,991) (0.39) Pension Benefits - Civilian 15,449 13,339 2,110 15.82 Retirement Benefits - Civilian 133,474 133,218 256 0.19 Terminal Leave Benefits 2,122,493 2,516,231 (393,738) (15.65) Health Workers Benefits 456,313 577,837 (121,524) (21.03) Other Personnel Benefits 5,916,007 5,437,101 478,906 8.81

Total Personal Services 123,993,697 111,886,348 12,107,349 10.82 MAINTENANCE AND OTHER OPERATING EXPENSES

Travelling Expenses 4,029,979 3,536,798 493,181 13.94 Travelling Expenses - Local 3,990,687 3,507,407 483,280 13.78 Travelling Expenses - Foreign 39,293 29,391 9,902 33.69

Training and Scholarship Expenses 2,675,539 2,275,417 400,122 17.58 Training Expenses 2,002,278 1,729,236 273,041 15.79 Scholarship Expenses 673,261 546,181 127,081 23.27

Supplies and Material Expenses 28,250,325 25,783,499 2,466,827 9.57 Office Supplies Expense 4,143,092 4,027,769 115,323 2.86 Accountable Forms Expenses 368,350 312,908 55,443 17.72 Animal/Zoological Supplies Expenses 194,356 161,587 32,769 20.28 Food Supplies Expenses 2,639,372 2,405,900 233,473 9.70 Drugs and Medicines Expenses 4,055,066 3,792,218 262,847 6.93 Medical, Dental and Laboratory Supplies Expenses 2,850,493 2,327,510 522,982 22.47 Gasoline, Oil and Lubrication Expenses 7,893,397 6,716,749 1,176,648 17.52 Agricultural Supplies Expenses 917,526 948,815 (31,288) (3.30) Textbooks and Instructional Materials Expenses 1,192,187 1,358,323 (166,136) (12.23) Military and Police Supplies Expenses 50,848 40,163 10,685 26.60 Other Supplies Expenses 3,945,637 3,691,557 254,081 6.88

Utility Expenses 10,932,959 9,620,168 1,312,791 13.65 Water Expenses 1,222,365 1,057,451 164,914 15.60 Electricity Expenses 9,660,993 8,520,717 1,140,276 13.38 Cooking Gas Expenses 49,602 42,001 7,601 18.10

Communication Expenses 1,587,079 1,384,427 202,652 14.64 Postage and Deliveries 30,568 28,725 1,843 6.42 Telephone Expenses - Landline 596,936 562,720 34,216 6.08 Telephone Expenses - Mobile 767,088 645,173 121,914 18.90 Internet Expenses 151,791 110,703 41,088 37.12 Cable, Satellite, Telegraph and Radio Expenses 40,697 37,106 3,591 9.68

Membership Dues and Contributions to Organizations 241,640 243,156 (1,516) (0.62) Awards and Indemnities Expenses 101,229 61,753 39,476 63.93 Advertising Expense 461,202 363,560 97,641 26.86 Printing and Binding Expenses 307,036 271,674 35,362 13.02 Rent Expenses 627,258 540,356 86,902 16.08 Representation Expenses 1,459,637 1,362,230 97,407 7.15 Transportation and Delivery Expenses 104,675 103,008 1,667 1.62 Storage Fees 10,788 1,241 9,547 769.28 Subscriptions Expenses 60,899 59,008 1,891 3.20 Survey Expenses 43,413 49,134 (5,721) (11.64) Rewards and Other Claims Expenses 50,056 35,574 14,482 40.71 Professional Services 17,118,938 14,993,086 2,125,852 14.18

Legal Services 46,267 56,393 (10,126) (17.96) Auditing Services 112,932 67,558 45,374 67.16 Consultancy Services 740,438 555,929 184,509 33.19 Environment/Sanitary Services 5,559,784 5,170,752 389,032 7.52 General Services 6,553,420 5,546,893 1,006,527 18.15 Janitorial Services 945,160 859,055 86,105 10.02 Security Services 1,457,801 1,304,343 153,458 11.77 Other Professional Services 1,703,135 1,432,162 270,973 18.92


Percent

2010 Increase

(Decrease)



Increase (Decrease)

PARTICULARSAmount

2011

Repairs and Maintenance 15,797,037 15,885,757 (88,720) (0.56) Land and Improvements 495,176 496,130 (954) (0.19)

Repairs and Maintenance - Land Improvements 250,383 207,695 42,688 20.55 Repairs and Maintenance - Electrification, Power and Energy Structures 244,793 288,435 (43,641) (15.13)

Buildings 3,359,365 3,145,999 213,366 6.78 Repairs and Maintenance - Office Buildings 1,210,160 1,217,002 (6,842) (0.56) Repairs and Maintenance - School Buildings 559,394 544,871 14,523 2.67 Repairs and Maintenance - Hospitals and Health Centers 222,538 195,699 26,839 13.71 Repairs and Maintenance - Markets and Slaughterhouses 333,448 262,083 71,365 27.23 Repairs and Maintenance - Other Structures 1,033,825 926,344 107,481 11.60

Leasehold Improvements 4,042 2,815 1,227 43.58 Repairs and Maintenance - Leasehold Improvements ,Land 2,573 1,328 1,245 93.74 Repairs and Maintenance - Leasehold Improvements, 1,005 679 326 48.04 Repairs and Maintenance - Other Leasehold Improvements 465 809 (344) (42.53)

Office Equipment, Furniture and Fixtures 328,411 317,911 10,500 3.30 Repairs and Maintenance - Office Equipment 180,743 165,344 15,399 9.31 Repairs and Maintenance - Furniture and Fixtures 27,957 35,750 (7,793) (21.80) Repairs and Maintenance - IT Equipment and Software 119,711 116,817 2,894 2.48

Machineries and Equipment 1,511,099 1,322,398 188,701 14.27 Repairs and Maintenance - Machineries 37,924 27,209 10,715 39.38 Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment 39,018 33,962 5,056 14.89 Repairs and Maintenance - Communication Equipment 25,076 17,608 7,468 42.41 Repairs and Maintenance - Construction and Heavy 1,248,114 1,113,665 134,449 12.07 Repairs and Maintenance - Firefighting Equipment and Accessories 20,140 17,301 2,839 16.41 Repairs and Maintenance - Hospital Equipment 20,443 17,078 3,365 19.71 Repairs and Maintenance - Medical, Dental and Laboratory Equipment 16,212 9,360 6,851 73.19 Repairs and Maintenance - Military and Police Equipment 3,431 3,426 5 0.14 Repairs and Maintenance - Sports Equipment 4,584 5,241 (657) (12.53) Repairs and Maintenance - Technical and Scientific Equipment 4,203 2,801 1,402 50.05 Repairs and Maintenance - Other Machineries and Equipment 91,955 74,747 17,207 23.02

Transportation Equipment 2,312,769 2,128,301 184,468 8.67 Repairs and Maintenance - Motor Vehicles 2,219,261 2,067,561 151,700 7.34 Repairs and Maintenance - Watercrafts 38,142 36,866 1,275 3.46 Repairs and Maintenance - Other Transportation Equipment 55,367 23,873 31,494 131.92

Other Property, Plant and Equipment 140,359 120,547 19,812 16.44 Repairs and Maintenance - Other Property, Plant and Equipment 140,359 120,547 19,812 16.44

Public Infrastructures 7,576,087 8,294,575 (718,488) (8.66) Repairs and Maintenance - Roads, Highways and Bridges 5,197,636 5,996,633 (798,997) (13.32) Repairs and Maintenance - Plazas, Parks and Monuments 415,259 406,957 8,302 2.04 Repairs and Maintenance - Ports, Lighthouses and Harbors 19,611 21,513 (1,902) (8.84) Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and Conduits 253,399 258,086 (4,687) (1.82) Repairs and Maintenance - Irrigation Canals and Laterals 320,131 314,794 5,337 1.70 Repairs and Maintenance - Flood Controls 206,092 157,672 48,420 30.71 Repairs and Maintenance - Waterways, Aqueducts, Seawalls, River/Walls and Others 115,240 86,918 28,323 32.59 Repairs and Maintenance - Other Public Infrastructures 1,048,718 1,052,001 (3,284) (0.31)

Reforestation Projects 69,728 57,081 12,647 22.16 Repairs and Maintenance - Reforestation- Upland 54,285 35,368 18,917 53.49 Repairs and Maintenance - Reforestation - Marshland/ Swampland 15,443 21,712 (6,270) (28.88)


Percent

2010 Increase

(Decrease)



Increase (Decrease)

PARTICULARSAmount

2011

3,028,165 3,246,875 (218,709) (6.74) Confidential Expenses 605,527 856,845 (251,317) (29.33) Intelligence Expenses 1,088,534 1,149,236 (60,702) (5.28) Extraordinary Expenses 352,037 309,243 42,794 13.84 Miscellaneous Expenses 982,066 931,551 50,515 5.42

Taxes, Insurance Premiums and Other Fees 1,282,668 1,208,199 74,469 6.16 Taxes, duties and Licenses 173,476 163,460 10,016 6.13 Fidelity Bond Premiums 89,560 79,266 10,294 12.99 Insurance Expenses 1,019,632 965,473 54,159 5.61

Non-Cash Expenses 15,347,603 13,122,576 2,225,028 16.96 Depreciation 15,345,433 13,121,704 2,223,729 16.95 Land Improvements 1,232,240 1,111,082 121,158 10.90

Depreciation - Land Improvements 910,473 845,940 64,533 7.63 Depreciation - Electrification, Power and Energy Structures 321,767 265,142 56,625 21.36

Buildings 5,361,826 4,525,851 835,974 18.47 Depreciation - Office Buildings 1,338,388 1,174,074 164,314 14.00 Depreciation - School Buildings 1,661,791 1,401,013 260,778 18.61 Depreciation - Hospitals and Health Centers 411,793 327,093 84,701 25.89 Depreciation - Markets and Slaughterhouses 670,068 598,883 71,185 11.89 Depreciation -Other Structures 1,279,785 1,024,789 254,997 24.88

Leasehold Improvements 4,331 1,824 2,508 137.52 Depreciation - Leasehold Improvements, Lands 2,399 459 1,941 422.91 Depreciation - Leasehold Improvements, Buildings 1,410 1,232 178 14.45 Depreciation - Other Leasehold Improvements 522 133 389 292.80

Office Equipment, Furniture and Fixtures 2,864,878 2,467,715 397,163 16.09 Depreciation -Office Equipment 651,667 566,076 85,590 15.12 Depreciation -Furniture and Fixtures 616,748 529,751 86,998 16.42 Depreciation - IT Equipment 1,439,288 1,260,909 178,380 14.15 Depreciation -Library Books 157,174 110,979 46,195 41.62

Machineries and Equipment 3,625,118 3,056,237 568,881 18.61 Depreciation - Machineries 122,786 63,831 58,956 92.36 Depreciation - Agricultural, Fishery and Forestry Equipment 115,256 102,830 12,427 12.08 Depreciation -Communication Equipment 227,558 256,654 (29,096) (11.34) Depreciation -Construction and Heavy Equipment 1,793,445 1,539,796 253,648 16.47 Depreciation -Firefighting Equipment and Accessories 100,558 96,922 3,636 3.75 Depreciation - Hospital Equipment 433,059 293,875 139,185 47.36 Depreciation - Medical, Dental and Laboratory Equipment 283,895 227,380 56,515 24.85 Depreciation - Military and Police Equipment 39,609 37,543 2,066 5.50 Depreciation - Sports Equipment 26,510 20,986 5,524 26.32 Depreciation - Technical and Scientific Equipment 105,442 84,092 21,350 25.39 Depreciation -Other Machineries and Equipment 376,999 332,328 44,671 13.44

Transportation and Equipment 1,685,433 1,508,044 177,389 11.76 Depreciation - Motor Vehicles 1,571,848 1,426,821 145,027 10.16 Depreciation -Watercrafts 62,027 42,521 19,506 45.87 Depreciation -Other Transportation Equipment 51,559 38,703 12,856 33.22

Other Property, Plant and Equipment 571,606 450,950 120,656 26.76 Depreciation- Other Property, Plant and Equipment 571,606 450,950 120,656 26.76

Depletion 2,170 872 1,299 149.04 Obsolescence- IT Software 2,170 872 1,299 149.04

Other Maintenance and Operating Expenses 30,941,022 27,625,627 3,315,396 12.00 Loss of Assets 58,532 94,823 (36,291) (38.27) Loss on Guaranty 5,388 14,002 (8,614) (61.52) Other Maintenance and Operating Expenses 30,877,103 27,516,802 3,360,301 12.21 Total MOOE 134,459,146 121,773,120 12,686,026 10.42

TOTAL OPERATING EXPENSES 258,452,843 233,659,469 24,793,374 10.61 INCOME FROM OPERATIONS 92,357,255 82,514,130 9,843,124 11.93



Percent

2010 Increase

(Decrease)



Increase (Decrease)

PARTICULARSAmount

2011

FINANCIAL EXPENSES 5,494,214 5,831,170 (336,956) (5.78) Bank Charges 52,185 89,808 (37,623) (41.89) Commitment Fees 25,703 16,682 9,021 54.08 Documentary Stamps Expenses 52,384 67,987 (15,603) (22.95) Interest Expenses 5,183,661 5,435,889 (252,228) (4.64) Other Financial Charges 180,283 220,804 (40,521) (18.35)

Income before Subsidies, Donations and Extraordinary Items 86,863,041 76,682,960 10,180,080 13.28 Add: Subsidy from Other National Government Agencies 690,186 486,385 203,801 41.90

Subsidy from Other LGUs 807,830 607,579 200,251 32.96 Subsidy from Other Funds 7,080,652 5,653,271 1,427,381 25.25

Total 8,578,668 6,747,236 1,831,432 27.14 Less: Subsidy to National Government Agencies 1,864,613 1,562,552 302,060 19.33

Subsidy to Local Government Units 4,279,754 3,754,903 524,851 13.98 Subsidy to Gov't Owned and Controlled Corporations 381,414 315,138 66,275 21.03 Subsidy to NGOs/Pos 412,921 300,882 112,040 37.24 Subsidy to Other Funds 8,558,498 6,697,764 1,860,734 27.78 Donations 11,643,672 10,779,524 864,148 8.02

Total 27,140,871 23,410,763 3,730,109 15.93 Income before Extraordinary Items 68,300,837 60,019,434 8,281,403 13.80 Add (Less) Extraordinary Items: 895,941 916,829 (20,889) (2.28)

Gain/Loss on Foreign Exchange (4,617) (2,196) (2,421) 110.22 Gain/Loss on Sale of Assets 899,095 919,426 (20,331) (2.21) Gain/Loss on Sale of Securities 1,463 (401) 1,864 (465.13)

NET INCOME 69,196,778 60,936,263 8,260,515 13.56



Professional Tax 14,880 250 13,633 997 Amusement Tax 748,980 37,166 598,854 112,961 Business Tax 35,067,988 13,274 29,078,484 5,976,230 Community Tax 1,878,699 141 1,360,376 518,182 Franchise Tax 1,641,499 317,195 1,272,241 52,063 Occupation Tax 245,580 23,135 154,078 68,368 Printing and Publication Tax 105,976 5,518 96,118 4,340 Property Transfer Tax 2,767,906 530,913 2,190,348 46,646 Real Property Tax 18,745,985 2,614,888 13,406,712 2,724,385

Less: Discount on Real Property Tax (1,179,284) (25,676) (986,011) (167,597) Real Property Tax on Idle Lands 137,436 220 134,528 2,688 Special Assessment Tax 51,088 28,288 11,981 10,819 Special Education Tax 17,914,338 2,669,344 12,054,782 3,190,212

Less: Discount on Special Education Tax (1,006,527) (26,233) (813,890) (166,404) Tax on Delivery Trucks and Vans 170,878 94,869 67,989 8,020 Tax on Sand, Gravel and Other Quarry Products 543,599 352,360 47,818 143,421 Other Local Taxes 661,016 103,267 154,354 403,395 Fines and Penalties- Local Taxes 1,979,959 184,170 1,475,584 320,206 Total Local Taxes 80,489,999 6,923,090 60,317,977 13,248,932

GENERAL INCOME ACCOUNTSInternal Revenue Allotment 229,645,192 67,295,670 67,616,404 94,733,118 Permits and Licenses

Fees on Weights and Measures 49,034 180 25,331 23,523 Fishery Rental Fees 59,459 2,234 10,228 46,998 Franchising and Licensing Fees 122,048 1,451 59,222 61,375 Permit Fees 4,025,000 67,423 2,773,558 1,184,019 Registration Fees 444,543 3,356 207,715 233,471 Other Permits and Licenses 478,837 42,296 266,050 170,491 Fines and Penalties- Permits and Licenses 163,021 1,374 113,463 48,184 Total Permits and Licenses 5,341,942 118,314 3,455,567 1,768,060

Service IncomeAffiliation Fees 11,206 3,159 7,011 1,036 Athletic and Cultural Fees 24,900 3,048 16,681 5,170 Clearance and Certification Fees 1,352,083 41,105 803,345 507,633 Comprehensive Examination Fees 10,192 138 8,377 1,678 Diploma and Graduation Fees 13,693 30 12,227 1,436 Garbage Fees 1,422,314 - 1,172,892 249,422 Inspection Fees 818,315 18,727 602,340 197,248 Library Fees 10,746 480 6,798 3,468 Medical, Dental and Laboratory Fees 1,553,872 1,128,752 298,258 126,861 Processing Fees 36,249 6,080 19,963 10,206 Seminar Fees 9,228 95 8,628 505 Toll and Terminal Fees 448,310 117,474 150,274 180,562 Transcript of Records Fees 3,384 95 1,970 1,319 Other Services Income 1,102,605 408,199 311,052 383,353 Fines and Penalties - Service Income 65,645 854 42,764 22,027 Total Service Income 6,882,741 1,728,238 3,462,580 1,691,923

Business IncomeHospital Fees 3,402,660 2,463,871 824,912 113,878 Income from Canteen Operations 21,423 5,429 2,044 13,950 Income from Cemetery Operations 214,737 - 81,209 133,528 Income from Communication Facilities 66,021 57,705 2,231 6,084 Income from Dormitory Operations 38,758 5,229 23,452 10,077 Income from Markets 3,774,649 2,797 1,894,685 1,877,168 Income from Slaughterhouse 776,635 62 437,259 339,315

PARTICULARS Total Provinces Cities

Philippine Local Government UnitsDetailed Statement of Income and Expenses

By LGU ClasifficationFor the Year Ended December 31, 2011

(in thousand pesos)

Municipalities





(in thousand pesos)

Municipalities

Income from Transportation System 205,661 - 140,175 65,486 Income from Waterworks System 966,628 5,011 167,752 793,866 Landing and Parking Fees 392,304 17,675 242,321 132,308 Printing and Publication Income 7,849 1,942 3,505 2,401 Rent Income 1,479,421 375,283 530,516 573,623 Sales Revenue 1,449,152 347,332 1,002,414 99,405

Less Cost of Goods Sold (926,033) (171,673) (715,429) (38,931) Net Sales Revenue 523,119 175,659 286,985 60,475 Tuition Fees 792,809 44,301 574,940 173,569 Other Business Income 1,221,131 371,425 445,337 404,369 Fines and Penalties - Business Income 68,553 641 28,135 39,777 Total Business Income 13,952,357 3,527,029 5,685,455 4,739,874

Other IncomeDividend Income 72,211 24,468 20,069 27,674 Income from Grants and Donations 2,190,829 595,721 625,090 970,019 Insurance Income 58,997 29,577 3,491 25,929 Interest Income 1,897,310 406,796 1,221,055 269,459 Sale of Confiscated/Abandoned/Seized Goods and Properties 356,317 1,731 137,451 217,135 Share from Economic Zones 1,948,427 258 999,916 948,253 Share from Expanded Value Added Tax 81,588 33,361 27,856 20,370 Share from National Wealth 824,904 307,238 70,972 446,694 Share from PAGCOR/PCSO 775,428 128,105 415,934 231,390 Share from Tobacco Excise Tax 4,412,366 1,846,193 103,425 2,462,747 Miscellaneous Income 1,679,308 210,966 766,407 701,935 Other Fines and Penalties 200,181 34,617 124,814 40,750 Total Other Income 14,497,867 3,619,032 4,516,480 6,362,355

TOTAL OPERATING INCOME 350,810,098 83,211,373 145,054,462 122,544,263 EXPENSES

PERSONAL SERVICESSalaries and Wages 72,712,946 16,965,157 26,138,016 29,609,773

Salaries and Wages - Regular 59,267,601 14,259,583 19,127,092 25,880,926 Salaries and Wages - Military/Uniformed 96,670 - 37,479 59,191 Salaries and Wages - Part-time 390,308 18,073 328,861 43,375 Salaries and Wages - Substitute 11,080 1,418 435 9,227 Salaries and Wages - Casual 9,279,437 1,917,385 4,957,963 2,404,089 Salaries and Wages - Contractual 3,291,236 618,549 1,576,666 1,096,020 Salaries and Wages - Emergency 376,615 150,150 109,519 116,946

Other Compensation 32,838,434 6,940,076 11,671,732 14,226,626 Personnel Economic Relief Allowance (PERA) 8,262,931 1,981,152 3,161,642 3,120,137 Additional Compensation (ADCOM) 847,108 85,652 233,860 527,596 Representation Allowance (RA) 2,481,687 242,698 392,039 1,846,951 Transportation Allowance (TA) 2,191,240 160,241 318,084 1,712,915 Clothing/Uniform Allowance 1,413,951 320,814 511,631 581,506 Subsistence, Laundry and Quarter Allowance 1,061,268 441,880 290,922 328,466 Productivity Incentive Allowance 1,262,414 250,923 494,267 517,224 Other Bonuses and Allowances 2,798,615 582,733 1,312,263 903,619 Honoraria 2,077,887 303,231 883,631 891,026 Hazard Pay 1,499,248 502,628 579,058 417,561 Longevity Pay 177,788 73,373 82,215 22,199 Overtime and Night Pay 817,963 208,307 429,596 180,060 Cash Gift 2,317,913 483,481 884,352 950,079 Year End Bonus 5,628,421 1,302,965 2,098,172 2,227,284

Personnel Benefits Contributions 9,798,581 2,321,128 3,506,249 3,971,204 Life and Retirement Insurance Contributions 7,728,465 1,825,602 2,805,012 3,097,850 PAG-IBIG Contributions 699,320 152,854 213,386 333,080 PHILHEALTH Contributions 962,377 245,266 336,936 380,175 ECC Contributions 408,418 97,405 150,915 160,098





(in thousand pesos)

Municipalities

Other Personnel Benefits 8,643,736 2,219,047 3,491,421 2,933,268 Pension Benefits - Civilian 15,449 2,200 9,497 3,752 Retirement Benefits - Civilian 133,474 62,303 62,827 8,345 Terminal Leave Benefits 2,122,493 466,627 775,401 880,465 Health Workers Benefits 456,313 127,776 249,402 79,135 Other Personnel Benefits 5,916,007 1,560,142 2,394,293 1,961,571

Total Personal Services 123,993,697 28,445,408 44,807,418 50,740,871 MAINTENANCE AND OTHER OPERATING EXPENSES

Travelling Expenses 4,029,979 773,815 623,991 2,632,174 Travelling Expenses - Local 3,990,687 766,339 608,973 2,615,374 Travelling Expenses - Foreign 39,293 7,475 15,018 16,800

Training and Scholarship Expenses 2,675,539 601,617 788,212 1,285,709 Training Expenses 2,002,278 396,813 541,559 1,063,906 Scholarship Expenses 673,261 204,805 246,653 221,803

Supplies and Material Expenses 28,250,325 8,129,773 10,679,986 9,440,567 Office Supplies Expense 4,143,092 860,385 1,373,726 1,908,982 Accountable Forms Expenses 368,350 51,811 152,017 164,522 Animal/Zoological Supplies Expenses 194,356 78,382 73,700 42,274 Food Supplies Expenses 2,639,372 1,303,070 665,549 670,753 Drugs and Medicines Expenses 4,055,066 1,305,920 1,492,845 1,256,301 Medical, Dental and Laboratory Supplies Expenses 2,850,493 1,356,342 1,095,536 398,615 Gasoline, Oil and Lubrication Expenses 7,893,397 1,714,391 2,699,800 3,479,207 Agricultural Supplies Expenses 917,526 384,224 142,226 391,077 Textbooks and Instructional Materials Expenses 1,192,187 93,231 954,115 144,841 Military and Police Supplies Expenses 50,848 3,734 6,346 40,768 Other Supplies Expenses 3,945,637 978,284 2,024,127 943,227

Utility Expenses 10,932,959 1,336,276 6,611,442 2,985,241 Water Expenses 1,222,365 129,325 849,770 243,269 Electricity Expenses 9,660,993 1,182,553 5,742,148 2,736,292 Cooking Gas Expenses 49,602 24,398 19,524 5,680

Communication Expenses 1,587,079 319,611 516,942 750,526 Postage and Deliveries 30,568 14,063 7,490 9,015 Telephone Expenses - Landline 596,936 118,975 289,704 188,256 Telephone Expenses - Mobile 767,088 137,537 145,059 484,493 Internet Expenses 151,791 34,456 58,642 58,693 Cable, Satellite, Telegraph and Radio Expenses 40,697 14,580 16,048 10,069

Membership Dues and Contributions to Organizations 241,640 29,381 116,881 95,378 Awards and Indemnities Expenses 101,229 15,717 61,375 24,137 Advertising Expense 461,202 128,366 225,423 107,413 Printing and Binding Expenses 307,036 63,497 175,855 67,685 Rent Expenses 627,258 157,822 295,935 173,501 Representation Expenses 1,459,637 501,890 360,098 597,649 Transportation and Delivery Expenses 104,675 39,293 12,025 53,356 Storage Fees 10,788 390 94 10,303 Subscriptions Expenses 60,899 15,621 26,374 18,904 Survey Expenses 43,413 3,203 14,994 25,217 Rewards and Other Claims Expenses 50,056 19,345 6,637 24,075 Professional Services 17,118,938 2,587,994 9,582,956 4,947,988

Legal Services 46,267 13,372 13,360 19,534 Auditing Services 112,932 9,139 12,460 91,333 Consultancy Services 740,438 225,097 358,739 156,603 Environment/Sanitary Services 5,559,784 32,666 4,814,319 712,798 General Services 6,553,420 1,332,690 2,317,176 2,903,554 Janitorial Services 945,160 179,639 477,101 288,420 Security Services 1,457,801 309,495 890,182 258,125 Other Professional Services 1,703,135 485,896 699,618 517,621





(in thousand pesos)

Municipalities

Repairs and Maintenance 15,797,037 3,441,216 3,847,122 8,508,698 Land and Improvements 495,176 19,133 283,062 192,982

Repairs and Maintenance - Land Improvements 250,383 7,647 139,311 103,425 Repairs and Maintenance - Electrification, Power and Energy Structures 244,793 11,485 143,751 89,557

Buildings 3,359,365 762,175 877,409 1,719,781 Repairs and Maintenance - Office Buildings 1,210,160 288,796 306,035 615,329 Repairs and Maintenance - School Buildings 559,394 67,804 185,210 306,380 Repairs and Maintenance - Hospitals and Health Centers 222,538 112,428 30,112 79,998 Repairs and Maintenance - Markets and Slaughterhouses 333,448 101 75,801 257,546 Repairs and Maintenance - Other Structures 1,033,825 293,046 280,251 460,528

Leasehold Improvements 4,042 39 362 3,641 Repairs and Maintenance - Leasehold Improvements ,Land 2,573 - 28 2,545 Repairs and Maintenance - Leasehold Improvements, 1,005 - 210 795 Repairs and Maintenance - Other Leasehold Improvements 465 39 124 302

Office Equipment, Furniture and Fixtures 328,411 46,324 79,806 202,282 Repairs and Maintenance - Office Equipment 180,743 24,655 53,275 102,813 Repairs and Maintenance - Furniture and Fixtures 27,957 4,383 4,053 19,521 Repairs and Maintenance - IT Equipment and Software 119,711 17,286 22,478 79,947

Machineries and Equipment 1,511,099 399,897 419,170 692,031 Repairs and Maintenance - Machineries 37,924 10,562 13,758 13,604 Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment 39,018 8,180 12,111 18,726 Repairs and Maintenance - Communication Equipment 25,076 919 6,017 18,141 Repairs and Maintenance - Construction and Heavy 1,248,114 337,204 325,206 585,705 Repairs and Maintenance - Firefighting Equipment and Accessories 20,140 2,047 7,129 10,963 Repairs and Maintenance - Hospital Equipment 20,443 7,278 12,343 822 Repairs and Maintenance - Medical, Dental and Laboratory Equipment 16,212 7,800 5,428 2,984 Repairs and Maintenance - Military and Police Equipment 3,431 302 219 2,909 Repairs and Maintenance - Sports Equipment 4,584 482 176 3,926 Repairs and Maintenance - Technical and Scientific 4,203 2,885 723 596 Repairs and Maintenance - Other Machineries and Equipment 91,955 22,238 36,061 33,656

Transportation Equipment 2,312,769 490,501 726,028 1,096,240 Repairs and Maintenance - Motor Vehicles 2,219,261 481,529 706,449 1,031,283 Repairs and Maintenance - Watercrafts 38,142 1,277 7,339 29,525 Repairs and Maintenance - Other Transportation Equipment 55,367 7,695 12,240 35,432

Other Property, Plant and Equipment 140,359 17,963 48,045 74,352 Repairs and Maintenance - Other Property, Plant and Equipment 140,359 17,963 48,045 74,352

Public Infrastructures 7,576,087 1,695,476 1,390,893 4,489,717 Repairs and Maintenance - Roads, Highways and Bridges 5,197,636 1,427,874 745,541 3,024,221 Repairs and Maintenance - Plazas, Parks and Monuments 415,259 40,219 68,591 306,449 Repairs and Maintenance - Ports, Lighthouses and Harbors 19,611 - 504 19,107 Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and Conduits 253,399 14,161 56,910 182,328 Repairs and Maintenance - Irrigation Canals and Laterals 320,131 21,334 127,948 170,850 Repairs and Maintenance - Flood Controls 206,092 17,886 93,791 94,415 Repairs and Maintenance - Waterways, Aqueducts, Seawalls, River/Walls and Others 115,240 31,734 26,319 57,187 Repairs and Maintenance - Other Public Infrastructures 1,048,718 142,268 271,290 635,161

Reforestation Projects 69,728 9,709 22,346 37,673 Repairs and Maintenance - Reforestation- Upland 54,285 9,709 11,033 33,544 Repairs and Maintenance - Reforestation - Marshland/ Swampland 15,443 - 11,313 4,129





(in thousand pesos)

Municipalities

3,028,165 809,729 884,267 1,334,169 Confidential Expenses 605,527 240,752 158,069 206,707 Intelligence Expenses 1,088,534 352,781 393,520 342,233 Extraordinary Expenses 352,037 84,632 148,163 119,243 Miscellaneous Expenses 982,066 131,564 184,515 665,987

Taxes, Insurance Premiums and Other Fees 1,282,668 284,119 612,516 386,034 Taxes, duties and Licenses 173,476 41,506 85,213 46,757 Fidelity Bond Premiums 89,560 16,545 31,491 41,524 Insurance Expenses 1,019,632 226,068 495,812 297,752

Non-Cash Expenses 15,347,603 3,483,592 7,587,228 4,276,783 Depreciation 15,345,433 3,483,592 7,587,006 4,274,835 Land Improvements 1,232,240 174,261 833,766 224,213

Depreciation - Land Improvements 910,473 117,584 618,823 174,066 Depreciation - Electrification, Power and Energy Structures 321,767 56,678 214,943 50,146

Buildings 5,361,826 1,119,571 2,994,039 1,248,216 Depreciation - Office Buildings 1,338,388 222,786 702,185 413,417 Depreciation - School Buildings 1,661,791 380,426 1,119,174 162,191 Depreciation - Hospitals and Health Centers 411,793 210,923 148,789 52,082 Depreciation - Markets and Slaughterhouses 670,068 8,806 328,353 332,909 Depreciation -Other Structures 1,279,785 296,630 695,537 287,618

Leasehold Improvements 4,331 1,187 1,136 2,008 Depreciation - Leasehold Improvements, Lands 2,399 1,186 467 747 Depreciation - Leasehold Improvements, Buildings 1,410 - 593 817 Depreciation - Other Leasehold Improvements 522 1 76 445

Office Equipment, Furniture and Fixtures 2,864,878 521,998 1,424,441 918,439 Depreciation -Office Equipment 651,667 117,150 286,035 248,481 Depreciation -Furniture and Fixtures 616,748 134,908 300,636 181,204 Depreciation - IT Equipment 1,439,288 262,201 712,732 464,355 Depreciation -Library Books 157,174 7,738 125,037 24,399

Machineries and Equipment 3,625,118 1,183,040 1,349,415 1,092,663 Depreciation - Machineries 122,786 22,252 66,142 34,393 Depreciation - Agricultural, Fishery and Forestry Equipment 115,256 43,525 22,219 49,512 Depreciation -Communication Equipment 227,558 50,734 92,379 84,445 Depreciation -Construction and Heavy Equipment 1,793,445 593,849 498,541 701,054 Depreciation -Firefighting Equipment and Accessories 100,558 3,798 60,377 36,382 Depreciation - Hospital Equipment 433,059 177,690 242,750 12,620 Depreciation - Medical, Dental and Laboratory Equipment 283,895 142,361 109,256 32,279 Depreciation - Military and Police Equipment 39,609 10,127 21,615 7,867 Depreciation - Sports Equipment 26,510 7,156 9,319 10,035 Depreciation - Technical and Scientific Equipment 105,442 38,190 53,641 13,611 Depreciation -Other Machineries and Equipment 376,999 93,359 173,176 110,464

Transportation and Equipment 1,685,433 400,776 720,108 564,550 Depreciation - Motor Vehicles 1,571,848 377,886 684,037 509,926 Depreciation -Watercrafts 62,027 15,342 20,138 26,547 Depreciation -Other Transportation Equipment 51,559 7,548 15,933 28,077

Other Property, Plant and Equipment 571,606 82,759 264,102 224,745 Depreciation- Other Property, Plant and Equipment 571,606 82,759 264,102 224,745

Depletion 2,170 - 222 1,948 Obsolescence- IT Software 2,170 - 222 1,948

Other Maintenance and Operating Expenses 30,941,022 5,147,470 17,031,475 8,762,077 Loss of Assets 58,532 10,300 8,524 39,708 Loss on Guaranty 5,388 - 3,289 2,099 Other Maintenance and Operating Expenses 30,877,103 5,137,170 17,019,662 8,720,271 Total MOOE 134,459,146 27,889,736 60,061,829 46,507,581

TOTAL OPERATING EXPENSES 258,452,843 56,335,144 104,869,247 97,248,452 INCOME FROM OPERATIONS 92,357,255 26,876,229 40,185,215 25,295,811






(in thousand pesos)

Municipalities

FINANCIAL EXPENSES 5,494,214 1,275,212 2,613,843 1,605,159 Bank Charges 52,185 6,673 21,585 23,926 Commitment Fees 25,703 9,371 8,887 7,445 Documentary Stamps Expenses 52,384 12,122 21,704 18,558 Interest Expenses 5,183,661 1,228,723 2,485,082 1,469,856 Other Financial Charges 180,283 18,323 76,586 85,374

Income before Subsidies, Donations and Extraordinary Items 86,863,041 25,601,017 37,571,372 23,690,652 Add: Subsidy from Other National Government Agencies 690,186 134,462 104,125 451,600

Subsidy from Other LGUs 807,830 41,759 606,888 159,183 Subsidy from Other Funds 7,080,652 3,524,265 2,786,689 769,698

Total 8,578,668 3,700,486 3,497,700 1,380,481 Less: Subsidy to National Government Agencies 1,864,613 187,420 1,496,527 180,665

Subsidy to Local Government Units 4,279,754 2,320,497 1,096,357 862,901 Subsidy to Gov't Owned and Controlled Corporations 381,414 168,919 169,883 42,612 Subsidy to NGOs/Pos 412,921 74,981 182,640 155,300 Subsidy to Other Funds 8,558,498 3,735,817 3,383,907 1,438,774 Donations 11,643,672 5,347,061 3,112,583 3,184,028

Total 27,140,871 11,834,695 9,441,897 5,864,280 Income before Extraordinary Items 68,300,837 17,466,808 31,627,176 19,206,853 Add (Less) Extraordinary Items: 895,941 (2,643) 900,214 (1,630)

Gain/Loss on Foreign Exchange (4,617) 1,060 (2,233) (3,444) Gain/Loss on Sale of Assets 899,095 (3,702) 900,949 1,849 Gain/Loss on Sale of Securities 1,463 - 1,497 (34)

NET INCOME 69,196,778 17,464,165 32,527,390 19,205,223



Professional Tax 14,880 14,880 - Amusement Tax 748,980 721,590 27,391 Business Tax 35,067,988 35,068,797 (809) Community Tax 1,878,699 1,877,955 743 Franchise Tax 1,641,499 1,641,458 42 Occupation Tax 245,580 245,031 550 Printing and Publication Tax 105,976 104,103 1,873 Property Transfer Tax 2,767,906 2,767,852 55 Real Property Tax 18,745,985 18,146,454 599,531

Less: Discount on Real Property Tax (1,179,284) (1,156,635) (22,649) Real Property Tax on Idle Lands 137,436 137,409 28 Special Assessment Tax 51,088 7,002 44,086 Special Education Tax 17,914,338 6,306 17,908,032

Less: Discount on Special Education Tax (1,006,527) (4,057) (1,002,470) Tax on Delivery Trucks and Vans 170,878 170,878 - Tax on Sand, Gravel and Other Quarry Products 543,599 543,625 (26) Other Local Taxes 661,016 650,164 10,852 Fines and Penalties- Local Taxes 1,979,959 1,336,184 643,775 Total Local Taxes 80,489,999 62,278,996 18,211,003

GENERAL INCOME ACCOUNTSInternal Revenue Allotment 229,645,192 229,645,192 0 Permits and Licenses

Fees on Weights and Measures 49,034 49,034 - Fishery Rental Fees 59,459 59,459 - Franchising and Licensing Fees 122,048 122,048 - Permit Fees 4,025,000 4,024,998 2 Registration Fees 444,543 444,307 236 Other Permits and Licenses 478,837 478,837 - Fines and Penalties- Permits and Licenses 163,021 163,021 - Total Permits and Licenses 5,341,942 5,341,704 238

Service IncomeAffiliation Fees 11,206 11,206 - Athletic and Cultural Fees 24,900 24,900 - Clearance and Certification Fees 1,352,083 1,352,080 3 Comprehensive Examination Fees 10,192 10,192 - Diploma and Graduation Fees 13,693 13,693 - Garbage Fees 1,422,314 1,422,314 - Inspection Fees 818,315 818,315 - Library Fees 10,746 10,746 - Medical, Dental and Laboratory Fees 1,553,872 1,553,872 - Processing Fees 36,249 36,249 - Seminar Fees 9,228 9,228 - Toll and Terminal Fees 448,310 448,310 - Transcript of Records Fees 3,384 3,384 - Other Services Income 1,102,605 1,101,535 1,070 Fines and Penalties - Service Income 65,645 65,645 - Total Service Income 6,882,741 6,881,667 1,074

Business IncomeHospital Fees 3,402,660 3,402,660 - Income from Canteen Operations 21,423 21,423 - Income from Cemetery Operations 214,737 214,737 - Income from Communication Facilities 66,021 66,021 - Income from Dormitory Operations 38,758 38,758 - Income from Markets 3,774,649 3,774,649 - Income from Slaughterhouse 776,635 776,635 -

For the Year Ended December 31, 2011

PARTICULARS


(in thousand pesos)

Total General Fund Special Education

Fund

By Fund



PARTICULARS


(in thousand pesos)


Fund

By Fund

Income from Transportation System 205,661 205,661 - Income from Waterworks System 966,628 966,628 - Landing and Parking Fees 392,304 392,304 - Printing and Publication Income 7,849 7,849 - Rent Income 1,479,421 1,479,421 - Sales Revenue 1,449,152 1,449,152 0

Less Cost of Goods Sold (926,033) (926,033) - Net Sales Revenue 523,119 523,118 0 Tuition Fees 792,809 786,761 6,048 Other Business Income 1,221,131 1,221,131 0 Fines and Penalties - Business Income 68,553 68,553 - Total Business Income 13,952,357 13,946,309 6,048

Other IncomeDividend Income 72,211 72,211 - Income from Grants and Donations 2,190,829 2,186,022 4,807 Insurance Income 58,997 58,339 658 Interest Income 1,897,310 1,779,679 117,631 Sale of Confiscated/Abandoned/Seized Goods and Properties 356,317 356,317 0 Share from Economic Zones 1,948,427 1,948,427 - Share from Expanded Value Added Tax 81,588 81,588 - Share from National Wealth 824,904 824,904 - Share from PAGCOR/PCSO 775,428 775,428 - Share from Tobacco Excise Tax 4,412,366 4,412,366 - Miscellaneous Income 1,679,308 1,670,440 8,868 Other Fines and Penalties 200,181 182,220 17,962 Total Other Income 14,497,867 14,347,941 149,926

TOTAL OPERATING INCOME 350,810,098 332,441,809 18,368,289 EXPENSES

PERSONAL SERVICESSalaries and Wages 72,712,946 70,953,781 1,759,165

Salaries and Wages - Regular 59,267,601 58,788,588 479,013 Salaries and Wages - Military/Uniformed 96,670 94,410 2,260 Salaries and Wages - Part-time 390,308 385,767 4,541 Salaries and Wages - Substitute 11,080 3,062 8,018 Salaries and Wages - Casual 9,279,437 8,688,074 591,363 Salaries and Wages - Contractual 3,291,236 2,633,398 657,838 Salaries and Wages - Emergency 376,615 360,482 16,133

Other Compensation 32,838,434 31,132,962 1,705,472 Personnel Economic Relief Allowance (PERA) 8,262,931 8,062,125 200,806 Additional Compensation (ADCOM) 847,108 832,285 14,824 Representation Allowance (RA) 2,481,687 2,481,332 356 Transportation Allowance (TA) 2,191,240 2,189,796 1,444 Clothing/Uniform Allowance 1,413,951 1,382,478 31,472 Subsistence, Laundry and Quarter Allowance 1,061,268 1,059,733 1,534 Productivity Incentive Allowance 1,262,414 1,232,853 29,561 Other Bonuses and Allowances 2,798,615 2,253,646 544,969 Honoraria 2,077,887 1,461,255 616,633 Hazard Pay 1,499,248 1,489,932 9,316 Longevity Pay 177,788 146,961 30,827 Overtime and Night Pay 817,963 814,053 3,911 Cash Gift 2,317,913 2,200,498 117,415 Year End Bonus 5,628,421 5,526,017 102,404

Personnel Benefits Contributions 9,798,581 9,630,763 167,818 Life and Retirement Insurance Contributions 7,728,465 7,594,462 134,003 PAG-IBIG Contributions 699,320 688,898 10,422 PHILHEALTH Contributions 962,377 947,344 15,034 ECC Contributions 408,418 400,060 8,358



PARTICULARS


(in thousand pesos)


Fund

By Fund

Other Personnel Benefits 8,643,736 8,201,360 442,376 Pension Benefits - Civilian 15,449 15,449 - Retirement Benefits - Civilian 133,474 133,474 - Terminal Leave Benefits 2,122,493 2,114,561 7,932 Health Workers Benefits 456,313 455,162 1,151 Other Personnel Benefits 5,916,007 5,482,714 433,294

Total Personal Services 123,993,697 119,918,866 4,074,831 MAINTENANCE AND OTHER OPERATING EXPENSES

Travelling Expenses 4,029,979 3,886,263 143,716 Travelling Expenses - Local 3,990,687 3,849,016 141,671 Travelling Expenses - Foreign 39,293 37,247 2,045

Training and Scholarship Expenses 2,675,539 2,397,713 277,826 Training Expenses 2,002,278 1,775,287 226,990 Scholarship Expenses 673,261 622,425 50,836

Supplies and Material Expenses 28,250,325 26,164,380 2,085,945 Office Supplies Expense 4,143,092 3,877,465 265,627 Accountable Forms Expenses 368,350 364,462 3,888 Animal/Zoological Supplies Expenses 194,356 194,082 275 Food Supplies Expenses 2,639,372 2,609,613 29,759 Drugs and Medicines Expenses 4,055,066 4,041,556 13,510 Medical, Dental and Laboratory Supplies Expenses 2,850,493 2,823,960 26,532 Gasoline, Oil and Lubrication Expenses 7,893,397 7,846,225 47,173 Agricultural Supplies Expenses 917,526 916,885 641 Textbooks and Instructional Materials Expenses 1,192,187 156,119 1,036,068 Military and Police Supplies Expenses 50,848 47,979 2,869 Other Supplies Expenses 3,945,637 3,286,034 659,603

Utility Expenses 10,932,959 9,827,094 1,105,865 Water Expenses 1,222,365 903,849 318,516 Electricity Expenses 9,660,993 8,873,952 787,041 Cooking Gas Expenses 49,602 49,293 309

Communication Expenses 1,587,079 1,510,360 76,719 Postage and Deliveries 30,568 30,422 146 Telephone Expenses - Landline 596,936 541,390 55,546 Telephone Expenses - Mobile 767,088 758,881 8,207 Internet Expenses 151,791 139,296 12,495 Cable, Satellite, Telegraph and Radio Expenses 40,697 40,372 325

Membership Dues and Contributions to Organizations 241,640 236,646 4,994 Awards and Indemnities Expenses 101,229 98,171 3,058 Advertising Expense 461,202 460,903 299 Printing and Binding Expenses 307,036 274,072 32,964 Rent Expenses 627,258 616,183 11,075 Representation Expenses 1,459,637 1,425,686 33,951 Transportation and Delivery Expenses 104,675 98,129 6,546 Storage Fees 10,788 10,788 - Subscriptions Expenses 60,899 59,504 1,395 Survey Expenses 43,413 42,920 493 Rewards and Other Claims Expenses 50,056 48,095 1,960 Professional Services 17,118,938 16,259,322 859,615

Legal Services 46,267 46,267 - Auditing Services 112,932 112,923 9 Consultancy Services 740,438 736,638 3,800 Environment/Sanitary Services 5,559,784 5,559,580 204 General Services 6,553,420 6,342,781 210,639 Janitorial Services 945,160 708,311 236,849 Security Services 1,457,801 1,155,383 302,418 Other Professional Services 1,703,135 1,597,439 105,696



PARTICULARS


(in thousand pesos)


Fund

By Fund

Repairs and Maintenance 15,797,037 15,240,800 556,237 Land and Improvements 495,176 487,510 7,667

Repairs and Maintenance - Land Improvements 250,383 247,190 3,193 Repairs and Maintenance - Electrification, Power and Energy Structures 244,793 240,319 4,474

Buildings 3,359,365 2,856,556 502,809 Repairs and Maintenance - Office Buildings 1,210,160 1,196,457 13,703 Repairs and Maintenance - School Buildings 559,394 153,100 406,294 Repairs and Maintenance - Hospitals and Health Centers 222,538 222,452 86 Repairs and Maintenance - Markets and Slaughterhouses 333,448 332,987 461 Repairs and Maintenance - Other Structures 1,033,825 951,560 82,265

Leasehold Improvements 4,042 3,991 51 Repairs and Maintenance - Leasehold Improvements ,Land 2,573 2,557 16 Repairs and Maintenance - Leasehold Improvements, 1,005 992 13 Repairs and Maintenance - Other Leasehold Improvements 465 443 22

Office Equipment, Furniture and Fixtures 328,411 318,278 10,133 Repairs and Maintenance - Office Equipment 180,743 174,922 5,822 Repairs and Maintenance - Furniture and Fixtures 27,957 25,804 2,153 Repairs and Maintenance - IT Equipment and Software 119,711 117,552 2,159

Machineries and Equipment 1,511,099 1,509,987 1,112 Repairs and Maintenance - Machineries 37,924 37,888 36 Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment 39,018 39,018 - Repairs and Maintenance - Communication Equipment 25,076 25,051 24 Repairs and Maintenance - Construction and Heavy 1,248,114 1,247,923 192 Repairs and Maintenance - Firefighting Equipment and Accessories 20,140 20,140 - Repairs and Maintenance - Hospital Equipment 20,443 20,443 - Repairs and Maintenance - Medical, Dental and Laboratory Equipment 16,212 16,212 - Repairs and Maintenance - Military and Police Equipment 3,431 3,431 - Repairs and Maintenance - Sports Equipment 4,584 4,189 395 Repairs and Maintenance - Technical and Scientific Equipment 4,203 4,077 126

Repairs and Maintenance - Other Machineries and Equipment 91,955 91,616 339 Transportation Equipment 2,312,769 2,293,136 19,633

Repairs and Maintenance - Motor Vehicles 2,219,261 2,199,640 19,620 Repairs and Maintenance - Watercrafts 38,142 38,129 13 Repairs and Maintenance - Other Transportation Equipment 55,367 55,367 -

Other Property, Plant and Equipment 140,359 140,224 135 Repairs and Maintenance - Other Property, Plant and 140,359 140,224 135

Public Infrastructures 7,576,087 7,561,389 14,698 Repairs and Maintenance - Roads, Highways and Bridges 5,197,636 5,194,755 2,882 Repairs and Maintenance - Plazas, Parks and Monuments 415,259 414,945 315 Repairs and Maintenance - Ports, Lighthouses and Harbors 19,611 19,611 - Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and Conduits 253,399 252,934 466 Repairs and Maintenance - Irrigation Canals and Laterals 320,131 319,978 154 Repairs and Maintenance - Flood Controls 206,092 206,006 86 Repairs and Maintenance - Waterways, Aqueducts, Seawalls, River/Walls and Others 115,240 114,109 1,132 Repairs and Maintenance - Other Public Infrastructures 1,048,718 1,039,053 9,664

Reforestation Projects 69,728 69,728 - Repairs and Maintenance - Reforestation- Upland 54,285 54,285 - Repairs and Maintenance - Reforestation - Marshland/ Swampland 15,443 15,443 -



PARTICULARS


(in thousand pesos)


Fund

By Fund

3,028,165 2,991,846 36,319 Confidential Expenses 605,527 604,930 597 Intelligence Expenses 1,088,534 1,088,534 - Extraordinary Expenses 352,037 346,818 5,219 Miscellaneous Expenses 982,066 951,563 30,504

Taxes, Insurance Premiums and Other Fees 1,282,668 1,256,996 25,671 Taxes, duties and Licenses 173,476 169,797 3,679 Fidelity Bond Premiums 89,560 89,330 230 Insurance Expenses 1,019,632 997,869 21,763

Non-Cash Expenses 15,347,603 13,378,172 1,969,432 Depreciation 15,345,433 13,376,110 1,969,323 Land Improvements 1,232,240 1,179,022 53,219

Depreciation - Land Improvements 910,473 858,873 51,601 Depreciation - Electrification, Power and Energy Structures 321,767 320,149 1,618

Buildings 5,361,826 4,110,346 1,251,479 Depreciation - Office Buildings 1,338,388 1,316,506 21,882 Depreciation - School Buildings 1,661,791 513,995 1,147,796 Depreciation - Hospitals and Health Centers 411,793 411,097 696 Depreciation - Markets and Slaughterhouses 670,068 670,056 12 Depreciation -Other Structures 1,279,785 1,198,692 81,093

Leasehold Improvements 4,331 4,225 106 Depreciation - Leasehold Improvements, Lands 2,399 2,384 16 Depreciation - Leasehold Improvements, Buildings 1,410 1,319 90 Depreciation - Other Leasehold Improvements 522 522 -

Office Equipment, Furniture and Fixtures 2,864,878 2,372,168 492,710 Depreciation -Office Equipment 651,667 582,167 69,499 Depreciation -Furniture and Fixtures 616,748 504,451 112,297 Depreciation - IT Equipment 1,439,288 1,247,414 191,875 Depreciation -Library Books 157,174 38,136 119,038

Machineries and Equipment 3,625,118 3,525,023 100,095 Depreciation - Machineries 122,786 121,587 1,199 Depreciation - Agricultural, Fishery and Forestry Equipment 115,256 115,079 177 Depreciation -Communication Equipment 227,558 213,707 13,851 Depreciation -Construction and Heavy Equipment 1,793,445 1,793,332 113 Depreciation -Firefighting Equipment and Accessories 100,558 97,362 3,196 Depreciation - Hospital Equipment 433,059 433,026 33 Depreciation - Medical, Dental and Laboratory Equipment 283,895 276,494 7,402 Depreciation - Military and Police Equipment 39,609 38,799 810 Depreciation - Sports Equipment 26,510 19,866 6,644 Depreciation - Technical and Scientific Equipment 105,442 55,842 49,600 Depreciation -Other Machineries and Equipment 376,999 359,929 17,070

Transportation and Equipment 1,685,433 1,656,318 29,115 Depreciation - Motor Vehicles 1,571,848 1,543,327 28,521 Depreciation -Watercrafts 62,027 61,921 105 Depreciation -Other Transportation Equipment 51,559 51,070 488

Other Property, Plant and Equipment 571,606 529,007 42,599 Depreciation- Other Property, Plant and Equipment 571,606 529,007 42,599

Depletion 2,170 2,062 109 Obsolescence- IT Software 2,170 2,062 109

Other Maintenance and Operating Expenses 30,941,022 29,198,913 1,742,110 Loss of Assets 58,532 57,754 778 Loss on Guaranty 5,388 5,345 43 Other Maintenance and Operating Expenses 30,877,103 29,135,814 1,741,289 Total MOOE 134,459,146 125,482,955 8,976,191

TOTAL OPERATING EXPENSES 258,452,843 245,401,821 13,051,022 INCOME FROM OPERATIONS 92,357,255 87,039,988 5,317,267

Confidential, Intelligence, Extraordinary and Miscellaneous



PARTICULARS


(in thousand pesos)


Fund

By Fund

FINANCIAL EXPENSES 5,494,214 5,326,284 167,930 Bank Charges 52,185 51,587 598 Commitment Fees 25,703 25,677 26 Documentary Stamps Expenses 52,384 51,071 1,313 Interest Expenses 5,183,661 5,019,574 164,087 Other Financial Charges 180,283 178,376 1,906

Income before Subsidies, Donations and Extraordinary Items 86,863,041 81,713,704 5,149,337 Add: Subsidy from Other National Government Agencies 690,186 683,686 6,500

Subsidy from Other LGUs 807,830 804,696 3,134 Subsidy from Other Funds 7,080,652 6,984,507 96,145

Total 8,578,668 8,472,888 105,779 Less: Subsidy to National Government Agencies 1,864,613 1,789,023 75,589

Subsidy to Local Government Units 4,279,754 4,217,079 62,675 Subsidy to Gov't Owned and Controlled Corporations 381,414 381,414 - Subsidy to NGOs/Pos 412,921 410,121 2,800 Subsidy to Other Funds 8,558,498 8,538,853 19,645 Donations 11,643,672 11,297,049 346,623

Total 27,140,871 26,633,539 507,333 Income before Extraordinary Items 68,300,837 63,553,053 4,747,784 Add (Less) Extraordinary Items: 895,941 901,928 (5,987)

Gain/Loss on Foreign Exchange (4,617) (4,617) - Gain/Loss on Sale of Assets 899,095 905,083 (5,988) Gain/Loss on Sale of Securities 1,463 1,463 -

NET INCOME 69,196,778 64,454,982 4,741,796


Percent

Cash Flows From Operating ActivitiesCash Inflows

Share from Internal Revenue Allotment 227,445,475 201,715,033 25,730,442 12.76 Collection from Taxpayers 96,762,719 90,423,525 6,339,194 7.01 Receipts from sale of goods and services 15,503,736 13,399,467 2,104,269 15.70 Interest Income 2,106,769 2,294,907 (188,137) (8.20) Dividend Income 250,500 193,299 57,201 29.59 Other Receipts 95,106,118 74,642,285 20,463,833 27.42 Total Cash Inflows 437,175,317 382,668,514 54,506,802 14.24

Cash OutflowsPayments to -

Suppliers/Creditors 132,731,141 126,066,342 6,664,799 5.29 Employees 121,438,135 109,546,814 11,891,321 10.86

Interest Expenses 4,447,185 4,136,875 310,310 7.50 Other Disbursements 95,347,871 85,400,667 9,947,205 11.65 Total Cash Outflows 353,964,332 325,150,696 28,813,636 8.86

Cash Provided by (Used In) 83,210,985 57,517,818 25,693,167 44.67 Cash Flows From Investing Activities

Cash InflowsSale of Property, Plant and Equipment 1,601,995 252,609 1,349,385 534.18 Sale of Debt Securities of Other Entities 271,508 191,882 79,626 41.50 Collection of Principal on Loans to Other Entities 772,483 1,254,014 (481,532) (38.40) Total Cash Inflows 2,645,986 1,698,506 947,480 55.78

Cash Outflows

49,429,776 57,729,696 (8,299,920) (14.38) Purchase of Debt Securities of Other Entities 825,854 255,726 570,127 222.94 Grant/Loans to Other Entities 1,057,783 502,654 555,130 110.44 Total Cash Outflows 51,313,413 58,488,076 (7,174,664) (12.27)

Cash Provided by (Used In) (48,667,427) (56,789,570) 8,122,143 (14.30) Cash Flows From Financing Activities

Cash InflowsIssuance of Debt Securities 257,513 371,467 (113,954) (30.68) Acquisition of Loan 11,759,633 19,768,030 (8,008,397) (40.51) Total Cash Inflows 12,017,146 20,139,497 (8,122,351) (40.33)

Cash OutflowsRetirement/Redemption of Debt Securities 394,259 361,195 33,064 9.15 Payment of Loan Amortization 12,013,807 12,102,563 (88,756) (0.73) Total Cash Outflows 12,408,066 12,463,758 (55,692) (0.45)

Cash Provided by (Used In) (390,920) 7,675,739 (8,066,659) (105.09) Net Cash Provided By (Used In) 34,152,638 8,403,987 25,748,651 306.39 Cash at the Beginning of the Period 126,863,393 116,545,481 10,317,912 8.85 Cash at the End of the Period 161,016,031 124,949,466 36,066,565 28.86

Purchase of Property, Plant and Equipment and Public Infrastructures

Increase (Decrease)

PARTICULARSAmount

2011 2010Increase

(Decrease)

Philippine Local Government UnitsComparative Statement of Cash Flows




Share from Internal Revenue Allotment 227,445,475 65,593,542 67,730,476 94,121,457 Collection from Taxpayers 96,762,719 9,287,776 67,113,497 20,361,446 Receipts from sale of goods and services 15,503,736 4,042,794 7,222,398 4,238,544 Interest Income 2,106,769 390,285 1,254,813 461,671 Dividend Income 250,500 90 55,590 194,820 Other Receipts 95,106,118 31,511,718 30,271,750 33,322,650 Total Cash Inflows 437,175,317 110,826,205 173,648,524 152,700,588


Suppliers/Creditors 132,731,141 30,163,075 54,648,793 47,919,273 Employees 121,438,135 26,770,007 45,283,416 49,384,712

Interest Expenses 4,447,185 1,026,040 2,078,134 1,343,011 Other Disbursements 95,347,871 33,869,595 33,522,510 27,955,766 Total Cash Outflows 353,964,332 91,828,717 135,532,853 126,602,762


Cash InflowsSale of Property, Plant and Equipment 1,601,995 565,053 947,114 89,828 Sale of Debt Securities of Other Entities 271,508 - 269,801 1,707 Collection of Principal on Loans to Other Entities 772,483 477,736 119,440 175,307 Total Cash Inflows 2,645,986 1,042,789 1,336,355 266,842

Cash Outflows

49,429,776 10,710,588 22,589,393 16,129,795 Purchase of Debt Securities of Other Entities 825,854 33,988 647,244 144,622 Grant/Loans to Other Entities 1,057,783 744,050 38,801 274,932 Total Cash Outflows 51,313,413 11,488,626 23,275,438 16,549,349


Cash InflowsIssuance of Debt Securities 257,513 139,000 42,355 76,158 Acquisition of Loan 11,759,633 2,674,878 5,946,027 3,138,728 Total Cash Inflows 12,017,146 2,813,878 5,988,382 3,214,886

Cash OutflowsRetirement/Redemption of Debt Securities 394,259 150,333 139,157 104,769 Payment of Loan Amortization 12,013,807 3,006,918 5,567,549 3,439,340 Total Cash Outflows 12,408,066 3,157,251 5,706,706 3,544,109

Cash Provided by (Used In) (390,920) (343,373) 281,676 (329,223) Net Cash Provided By (Used In) 34,152,638 8,208,278 16,458,264 9,486,096 Cash at the Beginning of the Period 126,863,393 34,548,200 57,603,640 34,711,553 Cash at the End of the Period 161,016,031 42,756,478 74,061,904 44,197,649

Philippine Local Government UnitsStatement of Cash Flows, By LGU Clasiffication


Municipalities


Particulars Total Provinces Cities



Share from Internal Revenue Allotment 227,445,475 227,015,394 427,107 2,974 Collection from Taxpayers 96,762,719 76,856,282 18,762,432 1,144,005 Receipts from sale of goods and services 15,503,736 14,993,898 13,466 496,372 Interest Income 2,106,769 1,928,077 112,351 66,341 Dividend Income 250,500 234,644 2,552 13,304 Other Receipts 95,106,118 62,090,977 3,851,764 29,163,377 Total Cash Inflows 437,175,317 383,119,272 23,169,672 30,886,373


Suppliers/Creditors 132,731,141 114,699,387 7,889,083 10,142,671 Employees 121,438,135 116,015,336 4,244,902 1,177,897

Interest Expenses 4,447,185 4,293,540 148,783 4,862 Other Disbursements 95,347,871 79,717,878 4,561,023 11,068,970 Total Cash Outflows 353,964,332 314,726,141 16,843,791 22,394,400


Cash InflowsSale of Property, Plant and Equipment 1,601,995 989,039 5,844 607,112 Sale of Debt Securities of Other Entities 271,508 269,814 - 1,694 Collection of Principal on Loans to Other Entities 772,483 467,031 954 304,498 Total Cash Inflows 2,645,986 1,725,884 6,798 913,304

Cash Outflows

49,429,776 43,186,185 3,341,293 2,902,298 Purchase of Debt Securities of Other Entities 825,854 752,757 36,844 36,253 Grant/Loans to Other Entities 1,057,783 582,432 7,766 467,585 Total Cash Outflows 51,313,413 44,521,374 3,385,903 3,406,136


Cash InflowsIssuance of Debt Securities 257,513 204,412 946 52,155 Acquisition of Loan 11,759,633 11,277,067 298,625 183,941 Total Cash Inflows 12,017,146 11,481,479 299,571 236,096

Cash OutflowsRetirement/Redemption of Debt Securities 394,259 372,983 6,215 15,061 Payment of Loan Amortization 12,013,807 11,604,657 300,683 108,467 Total Cash Outflows 12,408,066 11,977,640 306,898 123,528

Cash Provided by (Used In) (390,920) (496,161) (7,327) 112,568 Net Cash Provided By (Used In) 34,152,638 25,101,480 2,939,449 6,111,709 Cash at the Beginning of the Period 126,863,393 100,194,488 10,278,296 16,390,609 Cash at the End of the Period 161,016,031 125,295,968 13,217,745 22,502,318

Philippine Local Government UnitsStatement of Cash Flows, By Fund


Trust Fund



Education Fund


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CONSOLIDATED NOTES TO FINANCIAL STATEMENTS

OF LOCAL GOVERNMENT UNITS

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

a. Classification of Accounts

Accounts were classified in accordance with the NGAS Chart of Accounts prescribed under COA Circular No. 2003-001 dated June 17, 2003.

b. Modified Accrual Method of Accounting

Expenses are recognized when incurred and reported in the financial

statements in the period to which they relate. Income is on accrual basis except for transactions where accrual basis is impractical or when other methods may be required by law.

c. Petty Cash Fund

Petty Cash Fund account is maintained under the lmprest System. All

replenishments are directly charged to the expense account. The PFC is not used to purchase regular inventory item on stock.

d. Inventories

The perpetual inventory system is used in the accounting for inventories. The cost of ending inventory of supplies and materials and other inventory items are computed using the moving average method.

e. Property, Plant and Equipment

Property, Plant and Equipment (PPE) are recorded at historical cost. Properties of the government for general public use are accounted for as Public Infrastructures and Reforestation Projects. These are transferred to the Registry of Public Infrastructures and Reforestation Projects, respectively upon completion. However, completed projects funded out of loans are retained in the books of accounts until the loan is fully paid.

f. Depreciation of PPE

Depreciation is computed using the straight-line method. A residual value of ten percent of the cost is deducted before dividing the difference by the estimated useful life of the PPE. Computation of depreciation starts on the following month after purchase/completion of the PPE.

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g. Payable Accounts

Liabilities are recognized at the time goods and services are accepted or rendered and supplier/creditor bills received.

h. Income

The share from Internal Revenue Allotment is accounted for using the accrual

method of accounting and the Real Property Tax are accounted under the modified accrual method of accounting. All other income is recognized under the cash basis of accounting.

i. Expenses

Expenses are recorded under the accrual basis of accounting.

j. Financial Expenses

Financial expenses such as bank charges and interest on loans are separately classified from Maintenance and Other Operating Expenses.

k. Correction of Fundamental Errors

Fundamental errors of prior years are corrected using the Prior Years’ Adjustment account. Errors affecting current year’s operations are adjusted to the appropriate account.

l. Foreign Currencies

Transactions in foreign currencies are recorded in Philippine Peso based on the BSP exchange rate at the date of transaction. Depository accounts maintained in foreign currency are recorded at the BSP exchange rate at the date of the financial statement.

2. CASH ACCOUNT

This account is composed of Cash on Hand, Cash in Banks- Local Currency and

Cash in Banks Foreign Currency. Below are the figures which show the balances of specific cash accounts under each Region.

REGIONS Cash on Hand Cash in Banks-Local Currency

Cash in Banks- Foreign

Currency Total Cash

NCR 980,988 26,911,813 465,458 28,358,259 CAR 75,490 5,347,094 888 5,423,472 Region I 99,506 9,523,128 762 9,623,396 Region II 168,291 7,199,850 - 7,368,142 Region III 405,530 9,446,214 4,529 9,856,273 Region IV 878,722 24,383,901 1,564 25,264,187 Region V 413,296 8,271,705 100,104 8,785,104

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REGIONS Cash on Hand Cash in Banks-Local Currency

Cash in Banks- Foreign

Currency Total Cash

Region VI 613,249 12,919,721 51 13,533,021 Region VII 423,682 14,526,894 10,708 14,961,284 Region VIII 211,225 6,487,627 23,743 6,722,594 Region IX 284,678 5,919,515 196 6,204,389 Region X 164,377 8,511,325 12,657 8,688,360 Region XI 198,588 5,377,676 1,483 5,577,747 Region XII 129,562 6,043,304 68,357 6,241,223 Region XIII 231,707 3,608,189 1,025 3,840,921 ARMM 67,144 500,516 - 567,660 TOTAL 5,346,034 154,978,474 691,524 161,016,031 * in thousand pesos (differences in the figures are due to rounding off)

Cash on Hand is composed of:

o Cash in Vault - cash collections which were proceeds of income and other receipts and were subsequently deposited with the depository bank/s on the first working day of January, 2012, unclaimed salaries and refund of cash advances at the end of the year.

o Cash-Disbursing Officers - advances made by the Disbursing Officers for

particular programs or projects.

o Petty Cash Fund - small amounts used to defray minor or incidental expenses.

o Payroll Fund - cash advances granted to officially designated disbursing officers. These cash advances are for the salaries, wages, TEV, RATA and other benefits of officers and employees.

Cash in Bank- Local Currency consists mainly of both peso and dollar deposits

with the Development Bank of the Philippines (DBP), Philippine National Bank (PNB), and LBP. The dollar deposits are recorded based on the booking rate of LBP on the month of transaction date.

3. RECEIVABLES

Receivables totaling P85.090 billion is broken down as follows:

REGIONS Receivable Accounts

Inter-agency Receivables

Intra-agency Receivables

Other Receivables

Total Receivables

NCR 12,831,747 1,945,471 2,133,709 2,214,685 19,125,611 CAR 759,602 181,768 147,003 165,769 1,254,143 Region I 1,503,556 281,527 434,598 562,632 2,782,314 Region II 1,379,960 773,876 942,571 718,153 3,814,560 Region III 7,609,627 803,811 771,665 841,780 10,026,883 Region IV 13,340,089 507,561 1,938,197 658,150 16,443,997 Region V 1,494,248 319,351 836,355 387,774 3,037,728 Region VI 3,041,940 605,784 1,191,390 537,129 5,376,242 Region VII 2,147,813 837,913 1,154,025 586,432 4,726,183 Region VIII 1,980,086 646,266 889,244 441,473 3,957,069 Region IX 1,938,796 215,940 656,935 519,477 3,331,148

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REGIONS Receivable Accounts

Inter-agency Receivables

Intra-agency Receivables

Other Receivables

Total Receivables

Region X 2,118,429 461,143 889,353 861,906 4,330,830 Region XI 1,105,434 219,904 256,190 321,923 1,903,451 Region XII 1,382,734 191,471 248,140 396,510 2,218,855 Region XIII 487,918 229,268 748,337 810,772 2,276,295 ARMM 298,677 49,621 35,563 100,722 484,583 TOTAL 53,420,655 8,270,676 13,273,274 10,125,287 85,089,892 * in thousand pesos (differences in the figures are due to rounding off)

Receivable Accounts is composed of Accounts Receivables, Notes Receivable,

Due from Officers and Employees, Loans Receivable- GOCCs, LGUs and Others, Real Property Tax Receivable, Special Education Tax Receivable and Interests Receivable. The RPT Receivable amounting to P25.962 billion represents 49 percent of total Receivable Accounts.

Inter-agency Receivables represents Due from NGAs, Due from GOCCs, Due

from LGUs, Due from NGOs/POs.

Intra-agency Receivables is the Due from Other Funds which represents mainly the collection of refunds which are deposited under Special Education Fund and expenses under SEF charged to the General Fund. It also includes Interest Income from Trust Fund.

Other Receivables are the Receivables resulting from Disallowances/Charges,

Advances to Officers and Employees and other which cannot be classified under any specific accounts.

4. INVENTORIES

This account includes materials, supplies and agricultural, fishery and forestry

products. Below are the figures which show the balances of inventory accounts.

REGIONS Materials Supplies Agricultural, Fishery and

Forestry Products Total Inventories

NCR 20,562 2,204,164 - 2,224,725 CAR 324 105,075 5,888 111,286 Region I 16,407 145,999 8,904 171,311 Region II 8,726 169,220 11,324 189,270 Region III 48,450 865,754 15,437 929,641 Region IV 13,417 1,649,819 22,087 1,685,323 Region V 1,664 355,410 9,165 366,239 Region VI 8,159 739,922 20,530 768,611 Region VII 462 1,639,356 30,870 1,670,687 Region VIII 5,462 648,551 23,109 677,122 Region IX 567 367,512 4,857 372,935 Region X 3,211 476,443 28,638 508,292 Region XI 3,037 301,659 14,676 319,371 Region XII 533 239,350 5,562 245,444 Region XIII 2,229 383,680 19,503 405,412 ARMM 973 31,472 1,538 33,983 TOTAL 134,181 10,323,385 222,087 10,679,654

* in thousand pesos (differences in the figures are due to rounding off)

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Materials consist mainly of raw materials inventory, work-in-process inventory, finished goods inventory and merchandise inventory.

Supplies Inventory is composed of office supplies; accountable forms; animal/zoological supplies; food supplies; drugs and medicines; medical, dental and laboratory supplies; gasoline, oil and lubricants; agricultural supplies; textbook and instructional materials; military and police supplies; confiscated/abandoned/seized goods; spare parts; construction materials; and other supplies inventory.

Agricultural, fishery and forestry products comprise the crops and fruits inventory and livestock inventory.

5. PREPAYMENTS AND OTHER CURRENT ASSETS Pre-payments are composed of Prepaid Rent, Prepaid Insurance, Prepaid Interest,

Deposit on Letters of Credit, Advances to Contractors, Deferred Charges and Other Prepaid Expenses.

REGIONS Total Prepayments

Guaranty Deposits

Other Current Assets

Total Prepayments Other Current

Assets NCR 720,250 165,777 259,792 1,145,819 CAR 22,321 43 549 22,913 Region I 86,892 10,294 5,445 102,631 Region II 133,048 723 2,707 136,478 Region III 201,962 15,787 28,470 246,219 Region IV 223,854 54,625 9,216 287,695 Region V 94,935 7,954 2,320 105,209 Region VI 261,220 7,145 897 269,261 Region VII 274,854 25,956 4,242 305,052 Region VIII 190,310 5,640 5,351 201,302 Region IX 348,441 755 4,882 354,078 Region X 169,715 10,477 2,719 182,911 Region XI 140,709 23,349 9,465 173,524 Region XII 138,810 3,830 203 142,843 Region XIII 129,599 3,061 98 132,758 ARMM 6,728 851 5,163 12,742 TOTAL 3,143,649 336,267 341,518 3,821,434


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6. INVESTMENTS

The Investment account totaling P2.604 billion is classified into Investment in Securities and Sinking Fund. Investments in Securities is composed of Investment in Treasury Bills, Investment in Stocks, Investment in Bonds and Other Investments and Marketable Securities.

REGIONS Investments in Securities Sinking Fund Total Investments

NCR 1,259,317 - 1,259,317 CAR 1,028 - 1,028 Region I 376,988 - 376,988 Region II 38,877 - 38,877 Region III 128,636 2,195 130,831 Region IV 222,211 121 222,332 Region V 3,446 914 4,361 Region VI 109,157 41 109,197 Region VII 158,570 - 158,570 Region VIII 89,503 - 89,503 Region IX 57,791 26,595 84,386 Region X 25,867 - 25,867 Region XI 20,910 - 20,910 Region XII 23,032 13,409 36,441 Region XIII 38,190 - 38,190 ARMM 6,883 - 6,883 TOTAL 2,560,408 43,274 2,603,682


The Investment in Securities of National Capital Region amounting to P1.259 billion represents 48% of the total Investments. The amount is broken down as follows:

LGUs Investment in Stocks

Investment in Bonds

Other Investments and Marketable

Securities

Total Investment in Securities

CALOOCAN 3,512 - 555 4,067 MAKATI - - 5,000 5,000 MANILA 493 - 89 582 MARIKINA 1,519 - - 1,519 MUNTINLUPA - - 1,602 1,602 NAVOTAS 166 - - 166 PARAÑAQUE 561 8 107,847 108,416 PASAY - - 3,368 3,368 PASIG 3,804 - 25,827 29,630 QUEZON CITY 252,128 31,014 819,496 1,102,638 TAGUIG 1,384 14 430 1,828 VALENZUELA 188 - - 188 PATEROS - - 314 314 TOTAL 263,754 31,036 964,528 1,259,317


7. PROPERTY, PLANT AND EQUIPMENT

Property, Plant and Equipment is composed of land, land improvements, buildings, leasehold improvements, office equipment, furniture and fixtures, machineries equipment, transportation equipment, public infrastructure, reforestation projects, construction-in-progress, and other property, plant and equipment.

REGIONS Land and Land Improvements

Buildings Leasehold Improvements

Office Equipment,

Furniture and Fixtures

Machineries and Equipment

Transportation Equipment

Other Property, Plant and

Equipment

Public Infrastructures

Reforestation Projects

Construction in Progress

TOTAL PROPERTY,

PLANT & EQUIPMENT

NCR 22,094,744 57,170,342 1,830 6,282,809 5,268,165 2,151,247 1,293,647 1,758,408 - 11,998,216 108,019,408 CAR 1,107,922 2,812,313 - 547,525 747,617 398,331 76,804 726,219 2,188 1,104,614 7,523,532 Region I 2,772,890 11,015,472 366 1,158,422 2,479,866 1,110,625 317,735 606,213 2,511 3,122,804 22,586,904 Region II 2,503,299 5,316,177 174 709,308 1,778,074 743,477 179,131 716,452 2,223 2,309,032 14,257,347 Region III 7,494,726 17,277,177 2,755 2,563,217 4,034,395 1,893,290 677,540 1,877,299 - 6,208,628 42,029,027 Region IV 13,682,327 35,951,243 1,604 4,846,565 4,850,293 2,599,712 815,845 1,001,377 1,984 4,792,733 68,543,684 Region V 4,854,535 6,326,969 224 897,978 1,474,798 587,749 273,006 2,173,450 45,631 3,357,504 19,991,844 Region VI 4,796,574 10,345,232 172 1,835,097 3,300,129 1,272,432 357,332 1,672,702 1,478 7,314,670 30,895,818 Region VII 33,572,276 10,126,672 2,944 2,013,329 2,605,957 1,472,388 522,768 2,254,671 75,534 9,474,112 62,120,650 Region VIII 3,077,628 6,313,346 414 1,019,629 1,568,806 609,513 279,624 1,338,412 44,703 4,110,132 18,362,206 Region IX 2,772,946 5,775,780 113 507,520 1,780,688 493,225 210,689 3,116,864 4,325 4,521,188 19,183,337 Region X 3,353,820 6,045,342 5,423 1,235,665 3,348,851 972,475 577,235 982,767 3,142 5,317,923 21,842,642 Region XI 1,508,279 4,314,010 1,093 673,515 3,120,135 969,244 170,469 551,418 1,316 3,991,284 15,300,763 Region XII 1,561,007 3,437,065 678 585,519 2,404,716 857,667 181,815 542,771 1,317 2,445,182 12,017,738 Region XIII 1,952,487 3,756,306 9 863,751 1,672,783 711,379 268,472 1,058,919 113,294 2,825,813 13,223,212 ARMM 1,461,565 1,528,506 - 253,262 1,329,683 187,971 21,720 1,267,117 2,611 2,022,416 8,074,850 TOTAL 108,567,023 187,511,952 17,798 25,993,111 41,764,957 17,030,726 6,223,832 21,645,058 302,256 74,916,250 483,972,963


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8. OTHER ASSETS

Other Assets comprise the work/other animals, breeding stocks, items in transit, and arts, archeological specimen and other exhibits.

REGIONS Work/Other Animals

Breeding Stocks

Arts, Archeological

Specimen and Other Exhibits

Items in Transit

Other Assets

Total Other Assets

NCR 18,574 - 443 - 819,897 838,914 CAR 629 5,066 1,112 736 49,726 57,268 Region I 26,780 20,615 1,394 49,854 3,227,899 3,326,541 Region II 19,118 26,775 577 7,398 70,059 123,927 Region III 11,185 10,248 10,100 2,971 220,942 255,446 Region IV 37,269 29,378 7,247 50,126 794,621 918,642 Region V 16,593 12,637 1,627 7,621 166,358 204,836 Region VI 10,063 22,004 620 62,670 131,962 227,319 Region VII 19,516 37,594 549 209,407 211,326 478,393 Region VIII 8,889 6,807 749 632 76,892 93,969 Region IX 7,228 8,112 449 12,158 86,746 114,694 Region X 76,889 35,389 206 30,883 144,670 288,037 Region XI 10,819 30,210 2,694 9,033 179,763 232,519 Region XII 13,846 16,950 - 13,039 90,100 133,935 Region XIII 32,642 4,812 10,891 60,121 204,098 312,564 ARMM 2,714 - - - 30,347 33,061 TOTAL 312,754 266,597 38,657 516,650 6,505,406 7,640,065


9. CURRENT LIABILITIES

Current liabilities are liabilities arising from trade/business and other short-term liabilities incurred by the LGUs. This account is composed of payable accounts, inter-agency payables, intra-agency payables and other liability accounts.

REGIONS Payable Accounts

Inter-Agency Payables

Intra-Agency Payables

Other Liability Accounts

Total Current Liabilities

NCR 9,030,544 5,246,700 2,377,394 4,096,574 20,751,212 CAR 510,668 1,041,587 175,723 419,732 2,147,709 Region I 873,354 2,590,733 518,616 707,002 4,689,705 Region II 746,962 1,766,658 1,297,439 438,699 4,249,757 Region III 4,241,754 3,073,225 978,552 930,505 9,224,037 Region IV 5,107,252 5,070,250 2,055,337 2,338,047 14,570,886 Region V 1,266,354 2,893,602 810,967 515,177 5,486,099 Region VI 1,759,970 3,511,688 1,474,052 1,397,303 8,143,013 Region VII 2,036,643 3,971,012 1,357,031 992,379 8,357,066 Region VIII 780,329 2,144,256 894,793 593,876 4,413,255 Region IX 1,024,642 1,954,136 872,807 440,486 4,292,072 Region X 1,624,136 2,297,108 691,774 1,799,434 6,412,453 Region XI 715,804 1,578,349 298,117 666,820 3,259,091 Region XII 808,243 957,072 394,048 332,127 2,491,490 Region XIII 698,465 1,547,442 888,466 339,232 3,473,605

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REGIONS Payable Accounts

Inter-Agency Payables

Intra-Agency Payables

Other Liability Accounts

Total Current Liabilities

ARMM 64,459 649,544 18,867 43,637 776,507 TOTAL 31,289,577 40,293,364 15,103,984 16,051,031 102,737,957

* in thousand pesos (differences in the figures are due to rounding off) Payable Accounts amounting to P31.290 billion is composed of Accounts Payable,

Notes Payable, Due to Officers and Employees, and Interests Payable. The Accounts Payable with a total amount of P28.418 billion, represents 91 percent of the total Payable Accounts. It pertains to the amounts due to various suppliers/contractors for completed and on-going public infrastructure and agency projects, purchases of supplies and materials, telephone expenses, utilities, repairs of motor vehicles and equipment and subscription expenses.

Inter-agency Payables represents Due to BIR, Due to GSIS, Due to PAGIBIG, Due

to PhilHEALTH, Due to Other NGAs, Due to GOCCs, and Due to LGUs.

Other Liability Accounts consists of Guaranty Deposits Payable, Performance/Bidders/Bail Bonds Payable, Tax Refunds Payable and Other Payables which cannot be classified under any specific payable account.

10. LONG-TERM LIABILITIES Long-term liabilities are liabilities which mature longer than one year. These are

usually incurred to finance long-term investments, current expenditures and major programs and projects of the LGUs such as construction of public infrastructures, procurement of property and equipment, and other developmental and public welfare projects.

REGIONS Mortgage Payable

Bonds Payable - Domestic

Loans Payable - Domestic

Loans Payable - Foreign

Other Long-Term

Liabilities

Total Long-Term

Liabilities NCR - 1,646,223 6,614,809 - - 8,261,032 CAR 9,759 91 814,452 - 167 824,469 Region I 63,328 247,588 4,465,735 - 94,835 4,871,487 Region II 7,364 9 1,879,917 - 62,215 1,949,505 Region III 62,102 186,868 7,035,148 209,050 174,798 7,667,966 Region IV 808,910 70,266 10,056,462 7,603 488,282 11,431,523 Region V - 366,032 3,595,900 3,754 64,867 4,030,553 Region VI 8,388 283,605 4,320,821 741,331 108,692 5,462,837 Region VII - 184,386 2,575,598 2,809,462 7,719 5,577,165 Region VIII 9,390 543,695 2,812,284 33,302 99,384 3,498,056 Region IX 125,000 35,185 3,555,424 10,831 31,516 3,757,955 Region X 55,363 63,097 3,497,351 - 16,715 3,632,526 Region XI 292 2,091 5,738,477 - 113,307 5,854,166 Region XII 147,740 61,222 1,495,247 - 17,722 1,721,931 Region XIII (77) 1,270 1,273,640 - 771,034 2,045,868 ARMM - 41,802 1,344,361 70 65,656 1,451,889 TOTAL 1,297,560 3,733,428 61,075,626 3,815,403 2,116,909 72,038,927


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11. DEFERRED CREDITS

Deferred credits are composed of Deferred Real Property Tax Income, Deferred Special Education Tax Income and other collections received in advance.

REGIONS Deferred Real Property Tax

Income

Deferred Special Education Tax

Income

Other Deferred Credits

Total Deferred Credits

NCR 8,068,340 4,402,859 4,830,197 17,301,395 CAR 348,566 215,829 111,338 675,733 Region I 441,456 392,638 113,932 948,026 Region II 572,064 467,563 73,648 1,113,275 Region III 2,856,935 2,096,351 1,230,317 6,183,603 Region IV 6,486,881 5,008,665 1,167,834 12,663,380 Region V 478,484 315,803 446,376 1,240,663 Region VI 1,277,412 1,194,207 540,904 3,012,523 Region VII 1,064,397 729,806 800,627 2,594,829 Region VIII 955,333 754,371 75,558 1,785,262 Region IX 1,629,589 144,297 89,620 1,863,506 Region X 1,003,673 722,881 216,136 1,942,690 Region XI 453,639 319,821 140,738 914,199 Region XII 488,283 429,610 119,006 1,036,898 Region XIII 136,576 123,238 61,827 321,641 ARMM 92,688 54,920 2,543 150,151 TOTAL 26,354,314 17,372,859 10,020,601 53,747,774


12. GOVERNMENT EQUITY

Government equity is the difference between the assets and liabilities of the LGUs. This consists of the previous year’s ending balance of government equity, Retained Operating Surplus, Transfer to Registry and other adjustments to beginning balance, if any.

REGIONS Government

Equity - Beg.

Adjustment to Beg. Bal.

Adjusted Beg. Bal.

Add: Retained Operating Surplus:

Less: Transfer to

Registry

Government Equity,

December 31, 2011

NCR 105,434,944 1,216,427 106,651,371 10,935,892 2,928,849 114,658,414 CAR 9,644,599 7,023 9,651,621 2,118,462 1,024,351 10,745,732 Region I 22,781,588 204,049 22,985,637 7,795,422 2,320,193 28,460,866 Region II 16,911,366 96,977 17,008,343 2,588,433 980,714 18,616,062 Region III 35,848,651 177,558 36,026,208 5,849,719 1,477,213 40,398,714 Region IV 67,313,893 451,607 67,765,500 11,068,343 4,133,771 74,700,072 Region V 19,130,132 115,019 19,245,150 3,682,690 1,189,834 21,738,006 Region VI 31,436,822 113,962 31,550,784 3,870,758 860,446 34,561,096 Region VII 64,521,995 (192,252) 64,329,743 4,310,725 748,708 67,891,760 Region VIII 18,959,939 43,271 19,003,210 2,702,534 1,298,551 20,407,193 Region IX 17,488,252 (22,835) 17,465,417 2,261,537 (4,482) 19,731,435 Region X 21,737,944 94,632 21,832,576 2,448,593 401,901 23,879,269 Region XI 11,891,610 141,640 12,033,250 2,551,274 1,083,694 13,500,830 Region XII 13,387,835 176,191 13,564,027 2,703,177 481,043 15,786,161 Region XIII 13,087,490 (4,182) 13,083,308 1,888,545 583,614 14,388,239 ARMM 6,347,040 138,500 6,485,540 751,980 402,306 6,835,215 TOTAL 475,924,100 2,757,585 478,681,685 67,528,085 19,910,706 526,299,064


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Retained Operating Surplus pertains to Current Operations/Net Income and Prior Year Adjustments. The total Current Operations/Net Income for the CY 2011 amounted to P69.198 billion.

13. INCOME ACCOUNTS

Income accounts are composed of the share from Internal Revenue Allotment (IRA); income from local taxes; income from permits and licenses; service income, business income and other general income. The total operating income collected for the year amounted to P350.810 billion broken down as follows:

REGIONS Internal

Revenue Allotment

Total Local Taxes

Total Permits

and Licenses

Total Service Income

Total Business Income

Total Other

Income

TOTAL OPERATING

INCOME

NCR 14,385,328 39,352,700 1,955,457 1,871,566 1,809,422 1,508,106 60,882,579 CAR 7,198,529 660,343 66,536 163,647 297,086 988,347 9,374,488 Region I 12,313,035 2,162,128 233,433 296,614 1,114,550 4,331,984 20,451,743 Region II 11,788,748 1,129,061 117,054 145,153 657,038 416,631 14,253,685 Region III 22,035,917 6,622,607 561,592 489,673 1,700,405 1,381,127 32,791,321 Region IV 34,879,511 13,439,873 907,737 1,167,237 1,931,900 1,847,938 54,174,197 Region V 13,811,900 1,370,916 121,437 171,518 692,001 579,607 16,747,379 Region VI 18,831,444 3,005,416 230,115 527,700 1,009,348 571,264 24,175,287 Region VII 15,822,085 4,112,712 378,042 534,301 1,160,773 962,749 22,970,662 Region VIII 13,208,330 1,069,595 133,575 150,904 598,486 249,279 15,410,168 Region IX 9,792,909 760,171 76,775 104,569 448,631 303,522 11,486,577 Region X 12,826,782 2,020,779 112,660 493,020 1,048,857 320,150 16,822,248 Region XI 11,540,711 2,674,595 237,838 372,996 671,143 302,462 15,799,744 Region XII 10,767,194 1,192,052 97,074 233,118 386,591 188,542 12,864,572 Region XIII 8,847,625 806,263 101,266 146,627 390,771 295,404 10,587,956 ARMM 11,595,145 110,788 11,350 14,098 35,354 250,756 12,017,490 TOTAL 229,645,192 80,489,999 5,341,942 6,882,741 13,952,357 14,497,867 350,810,098


Other Income consists of dividend income, income from grants and donations, interest income, sale of confiscated/abandoned/seized goods and properties, share from economic zones, share from national wealth, share from PAGCOR/PCSO, share from tobacco excise tax and miscellaneous income.

Sixty-five percent (65%) of the total operating income represents the Share from Internal Revenue Allotment (IRA) of the LGUs amounting to P229.645 billion for the calendar year 2011.

14. EXPENDITURE ACCOUNTS

Expenditures are composed of Personal Services, Maintenance and Other Operating Expenses and Financial Expenses.

100

Below are the figures which show the balances for each type of expenditures under each Region.

Personal Services (PS)

Personal Services comprise salaries, wages and other remunerations to the personnel of the LGU. This consists of the following:

REGIONS Salaries and Wages

Other Compensation

Personnel Benefits

Contributions

Other Personnel Benefits

Total Personal Services

NCR 10,113,437 4,683,212 1,360,802 1,151,773 17,309,225 CAR 2,317,460 952,424 307,389 318,133 3,895,406 Region I 4,035,667 1,839,039 520,941 395,484 6,791,131 Region II 3,228,948 1,340,966 415,240 233,930 5,219,085 Region III 6,782,995 3,094,291 907,377 950,960 11,735,623 Region IV 11,095,557 4,823,486 1,459,328 1,398,024 18,776,395 Region V 3,583,091 1,736,062 504,434 374,192 6,197,779 Region VI 5,459,833 2,593,222 797,675 793,868 9,644,599 Region VII 4,477,912 2,376,685 629,101 627,633 8,111,332 Region VIII 4,047,092 1,880,352 577,324 430,273 6,935,041 Region IX 2,637,859 1,122,056 360,510 292,950 4,413,375 Region X 4,085,910 2,055,691 582,132 409,602 7,133,336 Region XI 2,928,024 1,199,287 387,088 384,882 4,899,282 Region XII 2,686,822 1,166,553 384,795 529,280 4,767,451 Region XIII 2,426,955 1,193,625 364,552 252,330 4,237,462 ARMM 2,805,384 781,479 239,890 100,421 3,927,175 TOTAL 72,712,947 32,838,433 9,798,580 8,643,736 123,993,696


Maintenance and Other Operating Expenses (MOOE)

This consists mainly of travelling expenses, training and scholarship expenses, supplies and materials expenses, utility expenses, communication expenses, membership dues and contributions to organizations, awards and indemnities expenses, advertising expenses, printing expenses, rent expenses, representation expenses, transportation and delivery expenses, storage expenses, subscription expenses, survey expenses, rewards and other claims, professional services, repairs and maintenance, confidential/intelligence expenses, taxes and insurance premiums, depreciation expenses and other maintenance and operating expenses. Below are the figures which show the balances of the total MOOE under each Region.

REGIONS Total MOOE

NCR 27,980,183 CAR 2,859,980 Region I 6,356,475 Region II 5,108,009 Region III 12,947,869 Region IV 20,067,285 Region V 5,634,010 Region VI 8,374,285

101

REGIONS Total MOOE

Region VII 8,853,960 Region VIII 4,414,255 Region IX 3,776,669 Region X 5,642,704 Region XI 7,222,045 Region XII 4,885,504 Region XIII 3,617,435 ARMM 6,718,478 TOTAL 134,459,146


Financial Expenses

This consists of financial chargers such as bank charges, commitment fees, documentary stamp expenses and interest expenses. This is broken down as follows:

REGIONS Bank Charges

Commitment Fees

Documentary Stamps

Expenses

Interest Expenses

Other Financial Charges

TOTAL FINANCIAL EXPENSES

NCR 2,720.71 - 5,473.10 545,107.15 3,883.32 557,184 CAR 2,763.55 49.69 - 66,078.30 3,058.07 71,950 Region I 4,759.95 3,314.86 3,194.74 297,970.80 3,555.89 312,796 Region II 3,355.33 - 993.40 167,539.47 1,568.75 173,457 Region III 7,448.35 10,464.47 11,914.12 546,277.38 11,210.61 587,315 Region IV 4,647.80 202.30 6,842.35 806,154.86 32,401.84 850,249 Region V 7,040.05 1,124.42 3,810.37 293,270.55 7,169.82 312,415 Region VI 3,711.77 86.22 5,842.93 333,850.81 3,677.50 347,169 Region VII 1,275.25 21.72 2,522.15 421,790.04 42,442.45 468,052 Region VIII 1,589.23 276.32 4,303.33 275,549.81 6,474.93 288,194 Region IX 6,498.91 457.81 988.13 267,717.64 6,459.78 282,122 Region X 1,333.23 8,388.84 1,473.06 290,058.32 13,350.05 314,603 Region XI 1,638.94 889.71 2,673.42 383,641.16 26,759.64 415,603 Region XII 861.78 - 900.50 161,189.11 2,370.19 165,322 Region XIII 1,049.13 424.71 1,021.06 170,803.35 6,490.07 179,788 ARMM 1,491.23 2.20 431.51 156,662.00 9,409.66 167,997 TOTAL 52,185 25,703 52,384 5,183,661 180,283 5,494,216

* in thousand pesos (differences in the figures are due to rounding off) 15. SUBSIDIES, DONATIONS AND OTHER EXTRAORDINARY ITEMS

These are broken down as follows:

REGIONS Subsidies to (from), net Donations Extraordinary

Items TOTAL

NCR 1,351,299 777,772 (481,490) 1,647,581 CAR 131,710 248,385 (877) 379,219 Region I 80,398 1,327,118 (3,024) 1,404,491 Region II 128,047 1,034,970 1,569 1,164,586 Region III 354,154 1,414,069 6,497 1,774,720 Region IV 1,027,292 2,688,714 3,144 3,719,150

102

REGIONS Subsidies to (from), net Donations Extraordinary

Items TOTAL

Region V 327,153 496,058 (1,181) 822,031 Region VI 1,091,460 735,296 (674) 1,826,081 Region VII 863,349 462,480 (427,940) 897,888 Region VIII 238,117 338,310 177 576,604 Region IX 216,172 259,971 (1,173) 474,970 Region X 613,795 458,960 1,794 1,074,549 Region XI 126,392 343,427 3,538 473,357 Region XII 195,252 356,315 (780) 550,788 Region XIII 264,687 272,086 4,481 541,254 ARMM (90,747) 429,741 - 338,994

TOTAL 6,918,531 11,643,672 (895,941) 17,666,262 * in thousand pesos (differences in the figures are due to rounding off)

Subsidies from are additions to the total operating income of the LGUs. This consists mainly of subsidy from other National Government Agencies (NGAs), subsidy from other Local Government Units (LGUs) and subsidy from other funds.

Subsidies to are composed of subsidy to NGAs, subsidy to LGUs, subsidy to

Government-Owned and Controlled Corporations, subsidy to NGOs/POs and subsidy to other funds.

Extraordinary Items pertains mainly to gains/loss on foreign exchange, gain/loss on

sale of disposed assets and gain/loss on sale of securities.

Part IV

Credit Financing

105

CREDIT FINANCING Section 296 of RA 7160 gave authority to the LGUs to incur indebtedness and avail of credit

facilities from government or private banks to finance local infrastructure and other socio-economic development projects in line with approved local development plan and public investment program. An LGU may also borrow and establish credit lines for the purpose of stabilizing local finances.

For 2011, COA issued audit instructions to focus on the audit of Credit Financing, among others, to establish the existence and outstanding loan balances of LGUs and the projects funded out of these loans. COA required the submission of the Individual Loan Profile (ILP) and the Summary of Loans of each LGU duly accomplished by the Audit Team Leaders (ATLs). The submitted ILPs were summarized by sources/creditors. Other loans which are not identified as to sources/creditors were classified as Other Lending Institutions, subject to further analysis and verification. The details of the inventory of loans/bonds payables of the LGUs are shown in Schedule 1.0. A comparison between the totals of individual loan profiles and the financial statements showed differences which shall also be subject to further verification as this resulted in various unaccounted/unrecorded loans/bonds payables, as shown in Schedule 2.0.

A tabular presentation for the regional summary of loans/bonds payables is provided below:

Table 16.0 – Summary of Loans/Bonds Payables, By Region Calendar Year 2011 (in thousand pesos)

REGIONS

Creditors

TOTAL LBP DBP PNB PVB

Other Lending

Institutions NCR 7,155,933 484,386 476,136 80,039 64,539 8,261,032 CAR 699,100 58,684 15,300 - 51,385 824,469 REGION I 2,860,828 633,944 898,145 46,528 432,040 4,871,487 REGION II 301,361 375,622 53,944 - 1,218,578 1,949,505 REGION III 4,867,390 1,218,736 538,672 476,206 566,963 7,667,966 REGION IV 5,431,484 1,544,606 954,593 1,896,087 1,604,754 11,431,523 REGION V 1,916,549 1,719,689 159,002 18,081 217,232 4,030,553 REGION VI 911,594 190,549 245,556 394,947 3,720,192 5,462,837 REGION VII 3,561,425 410,277 - 3,429 1,602,034 5,577,165 REGION VIII 352,045 114,464 26,015 - 3,005,532 3,498,056 REGION IX 1,003,018 250,838 507,811 865,946 1,130,342 3,757,955 REGION X 2,009,019 526,945 191,864 341,667 563,031 3,632,526 REGION XI 3,672,313 111,825 - 315,014 1,755,015 5,854,166 REGION XII 1,101,850 146,421 - - 473,659 1,721,931 REGION XIII 646,033 420,649 739,218 - 239,968 2,045,868 ARMM 416,471 - 123,208 - 912,210 1,451,889 TOTAL 36,906,411 8,207,634 4,929,465 4,437,943 17,557,475 72,038,927

Schedule 1.0

Other Lending InstitutionsName of Bank/Other Institution

NATIONAL CAPITAL REGIONCITIES

Caloocan Developmental and public welfare projects 588,867 - - - - 588,867 Caloocan Infrastructure 710,034 - - - - 710,034 Caloocan Loan Re-financing - - - 13,153 - 13,153 Sub-total 1,298,901 - - 13,153 - 1,312,054 Makati Zonal Improvement Program - - - - National Housing Authority 640 640 Malabon Infrastructure 345,428 - - - - 345,428 Malabon Purchase of Furniture and Fixtures 4,970 - - - - 4,970 Malabon Streets Improvements - - - - Bureau of Local Government Finance 1,442 1,442 Sub-total 350,398 - - - 1,442 351,840 Mandaluyong Not indicated 374,556 6,133 - - Department of Finance 1,425 382,114 Mandaluyong Not indicated - - - - Asian Development Bank 27,239 27,239 Sub-total 374,556 6,133 - - 28,664 409,353 Manila Construction/Acquisition of buildings 68,165 109,503 424,988 - - 602,656 Manila Not indicated - - - - Not indicated 25,224 25,224 Sub-total 68,165 109,503 424,988 - 25,224 627,881 Marikina Infrastructure - - - 66,886 - 66,886 Muntinlupa Infrastructure 718,275 - - - - 718,275 Muntinlupa PPE 334,414 135,938 - - - 470,352 Muntinlupa Various priority projects 20,318 - - - - 20,318 Sub-total 1,073,007 135,938 - - - 1,208,944 Navotas Housing projects 140,297 - - - - 140,297 Parañaque Infrastructure 1,786,202 - - - - 1,786,202 Parañaque PPE 95,386 - - - - 95,386 Parañaque Unaccounted/Unrecorded Loans - - - - Not indicated (450) (450) Sub-total 1,881,588 - - - (450) 1,881,138 Pasay PPE - - 2,000 - - 2,000 Pasay Unaccounted/Unrecorded Loans - - (2,000) - - (2,000) Sub-total - - - - - - Pasig Housing projects - - - - HDMF 9,017 9,017 Quezon Not indicated 17,514 - - - - 17,514 San Juan Various priority projects 471,514 - 51,148 - - 522,662 Taguig PPE 1,120,894 - - - - 1,120,894

Philippine Local Government UnitsSchedule of Loans/Bonds Payables, By LGU, By Region

Calendar Year 2011(in thousand pesos)

Purpose of the Loan Creditors

LBP DBP PNB PVB Amount

106

Name of LGUs TOTAL

Schedule 1.0



LBP DBP PNB PVB AmountName of LGUs TOTAL

Valenzuela PPE/Infrastructure 341,098 232,813 - - - 573,911 MUNICIPALITY

Pateros 18,001 - - - - 18,001 TOTAL 7,155,933 484,386 476,136 80,039 64,539 8,261,032

CORDILLERA ADMINISTRATIVE REGIONPROVINCES

Abra Purchase of PPE 337,058 - - - - 337,058 Apayao Concreting-Malekkeg-Bagutong Road 20,900 - - - - 20,900 Apayao Public Market 21,742 - - - - 21,742 Apayao Water System 41,105 - - - - 41,105 Apayao IRA Monetization 11,809 - - - - 11,809 Apayao Improvement of Lucban-Balluyan Provincial Road 83,873 - - - - 83,873 Sub-total 179,429 - - - - 179,429 Ifugao Lending Program of Prov Livelihood Program - - - - TLRC 396 396 Ifugao Purchase of Equipment - - - - Dept. of Interior and Local Gov't 6,020 6,020 Ifugao Road Maintenance - - - - Dept. of Interior and Local Gov't 5,937 5,937 Ifugao Road Maintenance - - - - Dept. of Interior and Local Gov't 209 209 Sub-total - - - - 12,563 12,563 Mountain province Infrastructure Projects 27,821 - - - - 27,821

CITYTabuk Construction of Tabuk Public Market - - - - DOF-MDFO 1,941 1,941 Tabuk Construction of Tabuk Waterworks System - 47,175 - - - 47,175 Tabuk Unaccounted/Unrecorded Loans - - - - Not indicated (5,397) (5,397) Sub-total - 47,175 - - (3,456) 43,720

MUNICIPALITIESAbra

Baay-licuan Not indicated - - - - Not indicated 1 1 Bangued Construction of Bangued Commercial Complex 15,086 - - - - 15,086 Bucay Not indicated - - - - Not indicated 23 23 Bucloc Financial Assistance - - - - Office of the President 1,000 1,000 Dolores Not indicated - - - - Not indicated 23 23 La paz Construction of Municipal Hall Building 13,834 - - - - 13,834 La paz Repair/Rehabilitation of Various Farm to Market Roads 4,072 - - - - 4,072 La paz Unaccounted/Unrecorded Loans - - - - Not indicated (313) (313) Sub-total 17,906 - - - (313) 17,593 Lacub Construction of River Protection - - - - Mutual Development Fund Office 1,631 1,631 Lagayan Infrastructure Projects 25,842 - - - - 25,842 Langiden Concreting of Road and Construction of School Building 6,418 - - - - 6,418 Langiden Unaccounted/Unrecorded Loans - - - - Not indicated (333) (333)

107

Schedule 1.0




Sub-total 6,418 - - - (333) 6,085 Luba Construction of New Municipal Building - - 6,041 - - 6,041 Luba LOGOFIND-RPT Administration Project - - - - DOF- MDFO 38 38 Luba OTOP Project - - - - PMS 1,000 1,000 Luba Not indicated - - - - 8 8 Sub-total - - 6,041 - 1,046 7,087 Penarrubia Construction of two-storey Municipal Hall and Annex Building - - 9,259 - - 9,259

Penarrubia Not indicated - - - - Not indicated 145 145 Sub-total - - 9,259 - 145 9,404 Pidigan Not indicated - - - - Not indicated 944 944 Pilar Construction of two-storey school building - - - - Local Gov't Finance Department 1,441 1,441 Pilar Asphalt Overlay and Repair of Municipal Trusses & Roofings 1,283 - - - - 1,283

Sub-total 1,283 - - - 1,441 2,724 Sallapadan Not indicated - - - - Not indicated 120 120 San isidro Construction of National Police Building - - - - Not indicated 1,000 1,000 San juan Construction of Barbarsic Baug FC and Concreting of Badas-

Supiil FMR 783 - - - - 783

San quintin Construction of two-storey Municipal Hall 4,902 - - - - 4,902 Tayum Concreting of Farm to Market Road 13,669 - - - - 13,669 Tayum Construction of Public Market 3,143 - - - - 3,143 Tayum Not indicated - - - - Not indicated 270 270 Sub-total 16,813 - - - 270 17,083 Tineg Not indicated - - - - Not indicated (10) (10) Villaviciosa Construction/completion of various municipal buildings 8,303 - - - - 8,303

ApayaoCalanasan Hunger Mitigation 3,236 - - - - 3,236 Conner Augmentation of IRA Fund 2,218 - - - - 2,218 Conner Public Market 5,962 - - - - 5,962 Sub-total 8,180 - - - - 8,180 Flora Construction of Public Market 12,419 - - - - 12,419 Flora Not indicated - - - - Not indicated 497 497 Sub-total 12,419 - - - 497 12,916 Kabugao Augmentation of IRA Fund 2,405 - - - - 2,405 Kabugao Not indicated - - - - Not indicated 1,033 1,033 Sub-total 2,405 - - - 1,033 3,438 Sta. Marcela Augmentation of IRA Fund 818 - - - - 818 Sta. Marcela Not indicated - - - - Not indicated 195 195

108

Schedule 1.0




Sub-total 818 - - - 195 1,013 Benguet

Atok No loans per Profile - - - - Not indicated 145 145 La trinidad Construction of Trading Post - - - - Economic Support Fund Council 2,127 2,127

IfugaoAlfonso lista Not indicated - - - - Not indicated 13,256 13,256 Asipulo Not indicated - - - - Not indicated 3,598 3,598 Banaue Not indicated - - - - Not indicated 513 513 Hungduan Not indicated - - - - Not indicated 126 126 Kiangan Not indicated - - - - Not indicated 1,211 1,211 Lagawe Not indicated - - - - Not indicated 2,667 2,667 Mayoyao Not indicated - - - - Not indicated 117 117 Tinoc Not indicated - - - - Not indicated 79 79

KalingaBalbalan Not indicated 1,794 - - - - 1,794 Lubuagan Construction of Lubuagan Eco-Tourism and Cultural Center - 11,509 - - - 11,509

Pasil Heavy Equipment and Machineries 953 - - - - 953 Pasil Boundary Survey 977 - - - - 977 Pasil Unaccounted/Unrecorded Loans - - - - (999) (999) Sub-total 1,930 - - - (999) 932 Pinukpuk Development Projects 2,799 - - - - 2,799 Pinukpuk Unaccounted/Unrecorded Loans - - - - (2,799) (2,799) Sub-total 2,799 - - - (2,799) - Rizal Construction of Public Market 19,181 - - - - 19,181 Rizal Not indicated - - - - Not indicated 144 144 Sub-total 19,181 - - - 144 19,325 Tinglayan RPT Administration Project - - - - DOF-MDFO 86 86 Tinglayan Construction and Rehabilitation of School Buildings - - - - DOF-MDFO 1,311 1,311 Tinglayan Not indicated - - - - Not indicated 38 38 Sub-total - - - - 1,435 1,435

Mountain ProvinceBontoc Infrastructure Projects 4,693 - - - Local Gov't Finance Department 9,121 13,814 Tadian Construction of Rental Housing Project - - - - National Housing Authority 2,824 2,824

TOTAL 699,100 58,684 15,300 - 51,385 824,469

REGION IPROVINCES

Ilocos norte Construction of Ilocos Norte Hotel and Convention Center - 440,814 - - - 440,814 Ilocos norte Upgrading of various hospitals - - - - ADB/MDFO 54,248 54,248

109

Schedule 1.0




Ilocos norte Infrastructure Projects for Tobacco farmers/growers 200,406 - - - - 200,406 Sub-total 200,406 440,814 - - 54,248 695,468 Ilocos sur Purchase of Equipment - - 352,544 - - 352,544 Ilocos sur Not indicated - - - - Not indicated 71 71 Sub-total - - 352,544 - 71 352,615 La union Purchase of Equipment 2,717 - - - - 2,717 Pangasinan Infrastructure Projects 326,728 - - - - 326,728 Pangasinan Acquisition of 2 units brand new dredging/excavating

machines 76,415 - - - - 76,415

Pangasinan Acquisition of various second hand vehicle/equipment 10,715 - - - - 10,715 Pangasinan Construction of Provincial and District Hospital 80,836 - - - - 80,836 Pangasinan To finance various activities of Tobacco Farmers 154,879 - - - - 154,879 Sub-total 649,574 - - - - 649,574

CITIESAlaminos Purchase of Heavy Equipment 33,844 - - - - 33,844 Alaminos Construction of School Building 8,289 - - - - 8,289 Alaminos Construction of Hundred Islands Medical Complex 9,796 - - - - 9,796 Alaminos Procurement of Farm Equipment - - - - Department of Agriculture 1,000 1,000 Sub-total 51,930 - - - 1,000 52,930 Candon Improvement of Drainage System - - - - World Bank thru LBP 63,327 63,327 Dagupan Construction of New Public Market 184,165 - - - - 184,165 Dagupan Programs and Projects in AIP 6,058 - - - - 6,058 Sub-total 190,223 - - - - 190,223 Laoag Upgrading of Laoag City General Hospital 322,200 - - - - 322,200 Laoag Construction of Laoag Public Market - - - - Presidential Mngt. Staff 10,000 10,000 Sub-total 322,200 - - - 10,000 332,200 San carlos Purchase of Heavy Equipment - - 209,174 - - 209,174 San carlos Concreting of various barangay roads - - 91,863 - - 91,863 San carlos Construction of various infra projects - - 149,543 - - 149,543 San carlos Construction of New Public Market - - - - Mutual Development Fund Office 6,234 6,234 San carlos Unaccounted/Unrecorded Loans - - - - Not indicated (84,509) (84,509) Sub-total - - 450,579 - (78,275) 372,305 San fernando Drainage System 11,298 - - - - 11,298 San fernando Infrastructure Projects for Tobacco farmers/growers 25,949 - - - - 25,949 San fernando Sanitary Landfill and Const. of Buildings - - - - DOF-LOGOFIND 99,066 99,066 Sub-total 37,247 - - - 99,066 136,313 Urdaneta Construction of Urdaneta Public Market - - - - Economic Support Fund (ESF) 10,576 10,576 Urdaneta Devt of Sanitary Landfill 169,977 - - - - 169,977 Urdaneta Construction of Public Market 143,372 - - - - 143,372

110

Schedule 1.0




Urdaneta Unaccounted/Unrecorded Loans - - - - Not indicated (53) (53) Sub-total 313,348 - - - 10,523 323,871 Vigan Purchase of Cutter Suction Dredger 14,396 - - - - 14,396

MUNICIPALITIESIlocos Norte

Bacarra Purchase of Heavy Equipment 1,723 - - - - 1,723 Bacarra Establishing Multi-Pass Rice Mill Project - - - - Provincial Gov't of Ilocos Norte 1,350 1,350 Sub-total 1,723 - - - 1,350 3,073 Badoc Rehabilitation/Renovation of Mun Hall Building 15,623 - - - - 15,623 Burgos Not indicated - - - - Not indicated 197 197 Dingras Construction of New Public Market 22,535 - - - - 22,535 Dingras Construction of New Rural Health Unit - - - - DOF-MDFO 2,150 2,150 Dingras Unaccounted/Unrecorded Loans - - - - Not indicated (11) (11) Sub-total 22,535 - - - 2,139 24,673 Dumalneg Not indicated - - - - Not indicated (0) (0) Marcos Loan for the acquisition of Heavy Equipment 9,068 - - - - 9,068 Marcos Construction of River Protection Dike - - - - DOF-MDFO 1,916 1,916 Sub-total 9,068 - - - 1,916 10,984 Nueva era Construction of Lying-in Clinic - - - - DOF-MDFO 4,795 4,795 Paoay Acquisition of Springfields Memorial Park 19,965 - - - - 19,965 Paoay Unaccounted/Unrecorded Loans - - - - Not indicated (1,821) (1,821) Sub-total 19,965 - - - (1,821) 18,144 Piddig Construction of Building 8,500 - - - - 8,500 Piddig Unaccounted/Unrecorded Loans - - - - Not indicated (1,798) (1,798) Sub-total 8,500 - - - (1,798) 6,702 Sarrat Construction of New Market and Rehabilition - 17,803 - - - 17,803 Vintar Construction of Public Market 15,653 - - - - 15,653

Ilocos SurBanayoyo Construction of Public Market 3,242 - - - - 3,242 Bantay Construction of two-storey mulit-purpose complex 44,421 - - - - 44,421 Bantay Not indicated - - - - Not indicated 902 902 Sub-total 44,421 - - - 902 45,323 Cabugao Waterworks System 44,341 - - - - 44,341 Caoayan Construction of Fuerte Sea Wall & Tamurong River Protection - - - - DOF-MDFO 6,035 6,035

Cervantes Rehabilitation of Cervantes Level III Water System 22,894 - - - - 22,894 Galimuyod Purchase of Heavy Equipment 2,018 - - - - 2,018 Galimuyod Unaccounted/Unrecorded Loans - - - - Not indicated (1,053) (1,053) Sub-total 2,018 - - - (1,053) 965

111

Schedule 1.0




Magsingal Construction of Public Market 30,299 - - - - 30,299 Narvacan Construction of 2-storey Market/Mall 81,875 - - - - 81,875 Narvacan Not indicated - - - - Not indicated 703 703 Sub-total 81,875 - - - 703 82,578 Quirino To finance Developmental Projects - - - - DOF-MDFO 2,727 2,727 San esteban Not indicated (No loans per Profile) - - - - Not indicated 100 100 San ildefonso Construction of River Protection - - - - DOF-MDFO 3,647 3,647 San juan Construction of Municipal Hall 36,169 - - - - 36,169 San juan Not indicated - - - - Not indicated 37 37 Sub-total 36,169 - - - 37 36,206 Santa Purchase of Heavy Equipment - - 5,116 - - 5,116 Santa Unaccounted/Unrecorded Loans - - - - Not indicated (3,557) (3,557) Sub-total - - 5,116 - (3,557) 1,559 Santa catalina Reconstruction of RHU 2nd Floor - - - - MDGF-MDFO 1,916 1,916 Santa catalina Purchase of Medical Equipment - - - - DMAF-MDFO 730 730 Santa catalina Construction of 516 LM 216 2A6 Seawall - - - - LOGOFIND-MDFO 6,797 6,797 Santa catalina Reconstruction of RHU 1st Floor - - - - DMAF-MDFO 4,609 4,609 Santa catalina Unaccounted/Unrecorded Loans - - - - Not indicated (14,052) (14,052) Sub-total - - - - - - Santa cruz Construction of Riverwall Protection - - - - Mutual Development Fund Office 8,325 8,325 Santa cruz Construction and Improvement of Market/Slaughterhouse 82,945 - - - - 82,945 Sub-total 82,945 - - - 8,325 91,270 Santa lucia Construction of Public Market of Sta. Lucia, Ilocos Sur - - - - MDFO-DOF 23,588 23,588 Suyo Construction of Municipality of Suyo Level III Water System 15,741 - - - - 15,741 Suyo To finance Developmental Projects 14,405 - - - - 14,405 Sub-total 30,146 - - - - 30,146 Tagudin Construction of two-storey Public Market 32,222 - - - - 32,222

La UnionAgoo Redevelopment of Public Park 17,723 - - - - 17,723 Agoo Construction of New Public Market - - - - Bank of Philippine Islands 78,293 78,293 Agoo Construction of New Public Market - - - - Allied Bank 37,969 37,969 Agoo Expansion of Municipal Cemetery - - - - Philippine Postal Bank 14,600 14,600 Agoo Unaccounted/Unrecorded Loans - - - - Not indicated (5,395) (5,395) Sub-total 17,723 - - - 125,467 143,190 Aringay Not indicated - - - - Not indicated 2 2 Bacnotan Construction of Public Market - - 15,319 - - 15,319 Balaoan Construction of Public Market 34,821 - - - - 34,821 Bauang Construction of Public Market 12,287 - - - - 12,287 Bauang For Infrastructure Projects 18,213 - - - - 18,213

112

Schedule 1.0




Bauang Purchase of Equipment 14,333 - - - - 14,333 Bauang Upgrading of Public Slaughterhouse 5 - - - - 5 Bauang Not indicated - - - - Not indicated 22 22 Sub-total 44,838 - - - 22 44,861 Caba Purchase of lot - - - - Philippine Postal Bank 4,377 4,377 Caba Unaccounted/Unrecorded Loans - - - - Not indicated (14) (14) Sub-total - - - - 4,363 4,363 Naguilian Construction of Public Market 1,000 - - - - 1,000 Naguilian Repair/Rehabilitation of Infrastructures 45,755 - - - - 45,755 Sub-total 46,755 - - - - 46,755 Rosario Construction of Building - - 15,314 - Bank of Philippine Islands 61,574 76,888 Rosario - - - - 44 44 Sub-total - - 15,314 - 61,618 76,932 San juan Construction of Building 14,808 - - - - 14,808 San juan Purchase of Equipment - - - - Bureau of Local Government Finance 25,266 25,266 Sub-total 14,808 - - - 25,266 40,074 Sto. Tomas Construction of Building 17,900 - - - MDFO-LOGOFIND 6,114 24,014 Sto. Tomas Unaccounted/Unrecorded Loans - - - - Not indicated (1,433) (1,433) Sub-total 17,900 - - - 4,681 22,582 Sudipen Not indicated - - - - Not indicated 7 7 Tubao Feasibility study of hydr electric power plant project 2,000 - - - - 2,000 Tubao Unaccounted/Unrecorded Loans - - - - Not indicated (2,000) (2,000) Sub-total 2,000 - - - (2,000) -

PangasinanAgno MRF Site Dev't, Building and Equipment 1,153 - - - - 1,153 Agno Concreting of farm-to-market road of various barangays - - - - Postal Bank-Dagupan 4,500 4,500 Agno Not indicated - - - - Not indicated 138 138 Sub-total 1,153 - - - 4,638 5,791 Anda Construction of Water System - - 7,130 - - 7,130 Anda Not indicated - - - - Not indicated 1,000 1,000 Sub-total - - 7,130 - 1,000 8,130 Basista Finance Local Infrastructure Projects 16,656 - - - - 16,656 Bayambang Construction of Two-storey Public Market-Phase II and III 19,003 - - - - 19,003 Bayambang Construction of Legislative Bldg 26,467 - - - - 26,467 Sub-total 45,470 - - - - 45,470 Binalonan Construction of UEP School Building - - - - Bank of Philippine Islands 22,975 22,975 Binalonan Construction of New Binalonan Public Market - - - - Bank of Philippine Islands 19,444 19,444 Sub-total - - - - 42,419 42,419

113

Schedule 1.0




Binmaley To finance construction of MRF Perimeter Fence and Fish Center

- - 42,275 - - 42,275

Binmaley Not indicated - - - - Not indicated 875 875 Sub-total - - 42,275 - 875 43,150 Bolinao Rehabilitation of Bolinao Water System 49,848 - - - - 49,848 Bolinao Not indicated - - - - Not indicated 60 60 Sub-total 49,848 - - - 60 49,908 Burgos Construction of Water System 21,946 - - - - 21,946 Calasiao Construction of Wet and Dry Market 62 - - - - 62 Calasiao IRA Monetization 2,287 - - - - 2,287 Calasiao Construction of Municipal Building 49,917 - - - - 49,917 Sub-total 52,266 - - - - 52,266 Infanta Construction of Pblic Market 8,000 - - - - 8,000 Infanta Expansion of Water System - 50,000 - - - 50,000 Infanta Unaccounted/Unrecorded Loans - - - - Not indicated (50,000) (50,000) Sub-total 8,000 50,000 - - (50,000) 8,000 Laoac Concreting of farm-to-market road & widening of road

structures 9,530 - - - - 9,530

Laoac Unaccounted/Unrecorded Loans - - - - Not indicated (1,905) (1,905) Sub-total 9,530 - - - (1,905) 7,625 Lingayen To finance the construction of MRF of Lingayen, Pangasinan 5,014 - - - - 5,014 Lingayen To purchase payloader 5,025 - - - - 5,025 Lingayen To purchase firetruck 2,995 - - - - 2,995 Lingayen Construction of cemetery in Lingayen, Pangasisnan 3,321 - - - - 3,321 Sub-total 16,354 - - - - 16,354 Malasiqui Construction of Public Market, Drainage and IT System - 32,425 - - - 32,425 Malasiqui Purchase of Heavy Equipment - 3,621 - - - 3,621 Malasiqui Construction of 2-storey Mun. Building (Annex) - 30,029 - - - 30,029 Malasiqui Unaccounted/Unrecorded Loans - - - - Not indicated (3,429) (3,429) Sub-total - 66,075 - - (3,429) 62,646 Mangaldan Reconstruction of Public Market Buildings 13,579 - - - - 13,579 Mangaldan Not indicated - - - - Not indicated 977 977 Sub-total 13,579 - - - 977 14,556 Mangatarem Concrete Paving of Various Barangay Roads 21,216 59,252 - - - 80,468 Mapandan Construction of Public Market Phase I & II 13,793 - - - - 13,793 Mapandan Purchase of Dump Site, Construction of MRF Office Bldg,.

Segregation 1,325 - - - - 1,325

Mapandan Acquisition of Composer Drums, Hammermill, Shredder and Screen for MRF

559 - - - - 559

114

Schedule 1.0




Mapandan Acquisition of 3 units of Dump Trucks, 1 water tank and Passenger Van

68 - - - - 68

Mapandan To finance various infra projects 1,170 - - - - 1,170 Mapandan To purchase lot and construction of cemetery 11,266 - - - - 11,266 Mapandan Construction of Perimeter Fence and Slaughterhouse 530 - - - - 530 Mapandan Livelihood Pojects - - - - Office of the President 1,000 1,000 Sub-total 28,710 - - - 1,000 29,710 Natividad Acquisition of firetruck 3,330 - - - - 3,330 Natividad Unaccounted/Unrecorded Loans - - - - Not indicated (1,480) (1,480) Sub-total 3,330 - - - (1,480) 1,850 Pozorrubio Construction of Public Market Phase I & II 15,717 - - - - 15,717 Rosales Not indicated (No loan per Profile) - - - - Not indicated 2,000 2,000 San fabian Construction of Public Market - - 9,868 - - 9,868 San manuel Construction of Municipal Drainange 6,405 - - - - 6,405 San manuel Repair of Line Canal 1,084 - - - - 1,084 San manuel Construction of 25 Units Market Stalls - - - - Philippine Postal Savings Bank 7,130 7,130 San manuel Soft loan for SME's Entreprenuer - - - - Office of the President 1,000 1,000 San manuel Not indicated - - - - Not indicated 1 1 Sub-total 7,489 - - - 8,131 15,621 San quintin Not indicated (No loan per Profile) - - - - Not indicated 49 49 Sison Loan take out from PNB 13,888 - - - - 13,888 Sison To finance various infra projects 20,189 - - - - 20,189 Sub-total 34,077 - - - - 34,077 Sta. Barbara To finance various infra projects 1,937 - - - - 1,937 Sual Construction of various roads - - - 46,528 - 46,528 Tayug Construction of Agri- Market 2,583 - - - - 2,583 Tayug Tax mapping - - - - DOF-LOGOFIND 87 87 Tayug Construction of Public Market Building/Concreting of

Barangay Roads 7,275 - - - - 7,275

Sub-total 9,857 - - - 87 9,944 Umingan Construction of Public Market 8,611 - - - - 8,611 Umingan Acquisition of Trucks & Equipment and Service Vehicles 11,152 - - - - 11,152 Sub-total 19,763 - - - - 19,763 Urbiztondo Construction of Municipal Building 11,065 - - - - 11,065 Urbiztondo Construction of Public Market Building 8,340 - - - - 8,340 Sub-total 19,405 - - - - 19,405

TOTAL 2,860,828 633,944 898,145 46,528 432,040 4,871,487

REGION IIPROVINCES

115

Schedule 1.0




Batanes Not indicated - - - - Not indicated 34,352 34,352 Cagayan Not indicated - - - - Not indicated 23,548 23,548 Nueva vizcaya Purchase of Heavy Equipment - - - - DILG (ADB Assisted) 7,703 7,703 Nueva vizcaya Not indicated - - - - Not indicated 1,001 1,001 Sub-total - - - - 8,703 8,703 Quirino Construction of Capitol Gymnasium 1,188 - - - - 1,188 Quirino Not indicated - - - - Not indicated 102,887 102,887 Sub-total 1,188 - - - 102,887 104,074

CITIESTuguegarao Upgrading the Tuguegarao City Central Market - 360,000 - - - 360,000 Tuguegarao Funding of MOOE and PPE of Mayor's Office 10,456 - - - - 10,456 Tuguegarao Construction of Don Domingo Public Market - - - - Economic Support Fund (ESF) 18,096 18,096 Tuguegarao Not indicated - - - - Not indicated 7,567 7,567 Sub-total 10,456 360,000 - - 25,663 396,119 Cauayan Not indicated - - - - Not indicated 307,173 307,173

MUNICIPALITIESBatanes

Itbayat Not indicated - - - - Not indicated 709 709 Mahatao Not indicated - - - - Not indicated 309 309 Sabtang Not indicated - - - - Not indicated 3 3

CagayanAbulug Construction of Municipal Public Market 13,333 - - - - 13,333 Abulug Purchase of Farm Tractor - - - - Department of Agriculture 1,600 1,600 Sub-total 13,333 - - - 1,600 14,933 Alcala Construction of Alcala Public MARKET 1,522 - - - - 1,522 Alcala Construction of Level III Water Supply System of Alcala,

Cagayan 9,056 - - - - 9,056

Alcala Rehabilitation of Small Water Impounding Project - - - - DOF-MDFO 6,577 6,577 Sub-total 10,578 - - - 6,577 17,155 Allacapan Construction of New Market Building - 4,038 - - - 4,038 Allacapan Not indicated - - - - Not indicated 76 76 Sub-total - 4,038 - - 76 4,114 Baggao Not indicated - - - - Not indicated 200 200 Calayan Construction of Building - - - - National Housing Authority 2,943 2,943 Calayan Acquisition of 1 unit reconditioned Passenger Ferry and 2-

unit Marine engine 13,252 - - - - 13,252

Calayan Infrastructure and development projects 1,719 - - - - 1,719 Sub-total 14,970 - - - 2,943 17,913 Camalaniugan Not indicated - - - - Not indicated 985 985

116

Schedule 1.0




Enrile To provide potable water to the constituents 27,951 - - - - 27,951 Gattaran Purchase of Equipment 7,209 - - - - 7,209 Gattaran - - - - 12 12 Sub-total - - - - - - Gonzaga Acquisition of One (1) Unit Tractor - - - - Department of Agriculture 230 230 Gonzaga Construction of Legislative Building, Municipal Gym and

Public Market 4,774 - - - - 4,774

Gonzaga Salt Making Project - - - - Prov Treasury Office/Cagayan 950 950 Sub-total 4,774 - - - 1,180 5,954 Iguig Purchase of Vehicle - - - - Postal Bank 1,481 1,481 Iguig Water Works System 15,171 - - - - 15,171 Iguig Purchase of Heavy Equipments, Generator and Construction

Powerhouse - - - - DOF-MDFO 17,449 17,449

Iguig Unaccounted/Unrecorded Loans - - - - Not indicated (8,231) (8,231) Sub-total 15,171 - - - 10,699 25,870 Lallo Construction of Marker and Repair/Improvement of

Pamilihang Bayan 1,989 - - - - 1,989

Lasam IRA Monetization Program 1,098 - - - Department of Agriculture 360 1,458 Pamplona Purchase of Farm Tractor - - - - Department of Agriculture 1,500 1,500 Rizal Acquisition of service Vehicle and Heavy Equipment 557 - - - - 557 Rizal To augment funds of the Municipality 1,009 - - - - 1,009 Rizal Unaccounted/Unrecorded Loans - - - - Not indicated (42) (42) Sub-total 1,566 - - - (42) 1,524 Sta teresita Construction of Public Market - 3,122 - - - 3,122 Solana Computerization of Real Property Tax Assessment - - 5,500 - - 5,500 Solana Purchase of Contractor - - 2,950 - - 2,950 Solana Unaccounted/Unrecorded Loans - - - - Not indicated (5,006) (5,006) Sub-total - - 8,450 - (5,006) 3,444

IsabelaAlicia Not indicated - - - - Not indicated 27,224 27,224 Angadanan Not indicated - - - - Not indicated 22,790 22,790 Aurora Not indicated - - - - Not indicated 12,743 12,743 Benito soliven Not indicated - - - - Not indicated 2,865 2,865 Burgos Not indicated - - - - Not indicated 12,467 12,467 Cabagan Not indicated - - - - Not indicated 1,630 1,630 Cabatuan Not indicated - - - - Not indicated 36,432 36,432 Cordon Not indicated - - - - Not indicated 14,966 14,966 Delfin albano Not indicated - - - - Not indicated 14,320 14,320 Dinapigue Not indicated - - - - Not indicated 11,929 11,929

117

Schedule 1.0




Divilacan Not indicated - - - - Not indicated 500 500 Echague Not indicated - - - - Not indicated 9,551 9,551 Gamu Not indicated - - - - Not indicated 37,344 37,344 Ilagan Not indicated - - - - Not indicated 140,263 140,263 Jones Not indicated - - - - Not indicated 70,125 70,125 Luna Not indicated - - - - Not indicated 31,601 31,601 Mallig Not indicated - - - - Not indicated 13,787 13,787 Naguilian Not indicated - - - - Not indicated 5,298 5,298 Quezon Not indicated - - - - Not indicated 7,482 7,482 Quirino Not indicated - - - - Not indicated 9,990 9,990 Ramon Not indicated - - - - Not indicated 49,080 49,080 Roxas Not indicated - - - - Not indicated 12,600 12,600 San agustin Not indicated - - - - Not indicated 7,026 7,026 San guillermo Not indicated - - - - Not indicated 13,429 13,429 San isidro Not indicated - - - - Not indicated 8,596 8,596 San manuel Not indicated - - - - Not indicated 10,807 10,807 San mariano Not indicated - - - - Not indicated 16,662 16,662 San mateo Not indicated - - - - Not indicated 31,818 31,818 San pablo Not indicated - - - - Not indicated 14,136 14,136 Sta. Maria Not indicated - - - - Not indicated 24,166 24,166 Sto. Tomas Not indicated - - - - Not indicated 12,558 12,558 Tumauini Not indicated - - - - Not indicated 15,536 15,536

Nueva VizcayaA. Castaneda Acquisition of various equipment 48,638 - - - - 48,638 A. Castaneda Unaccounted/Unrecorded Loans - - - - Not indicated (11,045) (11,045) Sub-total 48,638 - - - (11,045) 37,593 Ambaguio Acquisition of reconditioned heavy equipment 6,400 - - - - 6,400 Bambang Pipe-Laying of LGU Bambang Water System - - 18,738 - - 18,738 Bambang Construction of Public Market stalls - - - - MDFO- DOF 2,502 2,502 Bambang Computerization of Systems of the Municipal Treasury 818 - - - - 818 Sub-total 818 - 18,738 - 2,502 22,058 Bayombong Multi-Purpose Shed 1,447 - - - - 1,447 Bayombong Computerization 2,400 - - - - 2,400 Bayombong 6 Unit Mini-Dumptruck 1,650 - - - - 1,650 Bayombong Construction of Municipal Building and Motorpool 7,319 - - - - 7,319 Bayombong Construction of Bayombong Public Market - 2,221 - - - 2,221 Bayombong Unaccounted/Unrecorded Loans - - - - (737) (737) Sub-total 12,816 2,221 - - (737) 14,301 Diadi Purchase of Equipment/Construction of Market 5,389 - - - - 5,389

118

Schedule 1.0




Diadi Unaccounted/Unrecorded Loans - - - - Not indicated (1,714) (1,714) Sub-total 5,389 - - - (1,714) 3,675 Dupax del sur To finance various projects 1,773 - - - - 1,773 Quezon Purchase of 1 unit Brand New Backhoe - Loader 14,832 - - - - 14,832 Quezon Construction of Public Market - - 15,722 - - 15,722 Quezon Unaccounted/Unrecorded Loans - - - - Not indicated (5,947) (5,947) Sub-total 14,832 - 15,722 - (5,947) 24,607 Solano Not indicated - - - - Mutual Development Fund Office 3,019 3,019 Solano Construction of Public Market Annex 48,115 - - - - 48,115 Solano To purchase Dump Trucks 333 - - - - 333 Solano To purchase type excavator 667 - - - - 667 Solano Not indicated - - - - Not indicated 142 142 Sub-total 49,115 - - - 3,161 52,276 Villaverde Not indicated - - - - Not indicated 6 6

QuirinoAglipay Construction of Dry and Wet market and Completion of

Municipal Bldg. 12,765 - - - - 12,765

Aglipay Not indicated - - - - Not indicated 500 500 Sub-total 12,765 - - - 500 13,265 Cabarroguis For the purchase of 1 unit Tractor - - - - Department of Agriculture 333 333 Cabarroguis Construction of Public Market - - 11,034 - - 11,034 Sub-total - - 11,034 - 333 11,368 Diffun For farmers - - - - Department of Agriculture 3,193 3,193 Maddela Contruction of New Public Market 38,041 - - - - 38,041 Nagtipunan Construction of Public Market - - - - Mutual Development Fund Office 4,174 4,174 Nagtipunan Construction of Municipal Gymnasium - 6,240 - - - 6,240 Sub-total - 6,240 - - 4,174 10,414 Saguday For the purchase of heavy equipment 490 - - - - 490

TOTAL 301,361 375,622 53,944 - 1,218,578 1,949,505

REGION IIIPROVINCES

Aurora Not indicated - - - - Not indicated 9,077 9,077 Bataan Infrastructure Projects 620,344 71,067 - - - 691,411 Bataan Bataan Central Transport Terminal 52,548 - - - - 52,548 Sub-total 672,892 71,067 - - - 743,959 Bulacan Construction of Hospital 8,104 - - - - 8,104 Bulacan Purchase of Medical Equipment, Office Equipment and

Furnitures and Fixtures 75,821 - - - - 75,821

Bulacan Not indicated - - - - Not indicated 1,055 1,055

119

Schedule 1.0




Sub-total 83,925 - - - 1,055 84,980 Nueva ecija Construction of New Prov Capitol Bldg 14,424 - - - - 14,424 Nueva ecija Establishment of Grain Drying Facilities 1,224 - - - - 1,224 Nueva ecija Construction of Friendship Hotel 67,121 - - - - 67,121 Nueva ecija Construction of Prov Dormitory 19,933 - - - - 19,933 Nueva ecija Construction of Covered Court Coliseum 73,613 - - - - 73,613 Nueva ecija Construction of ELJ Mem Hospital and Gapan District Hosp 57,905 - - - - 57,905 Nueva ecija Acquisition 4 units JAC Bus 2,029 - - - - 2,029 Nueva ecija Construction ELJ Mem College, 3 High School Building - 21,745 - - - 21,745 Nueva ecija Construction of Public School Building - 281,501 - - - 281,501 Nueva ecija Not indicated - - - - Not indicated 321 321 Sub-total 236,248 303,246 - - 321 539,816 Pampanga Not indicated - - - - Not indicated 152 152 Tarlac To finance the Province general funding requirement - 23,103 - - - 23,103 Tarlac Construction of one hundred fifty-bed capacity, three-storey 119,618 - - - - 119,618 Tarlac Renovation of existing hospital buildings 24,064 - - - - 24,064 Tarlac To support the working capital of the hospital 80,000 - - - - 80,000 Tarlac Site development and landscaping of hospital vicinity 4,457 - - - - 4,457 Tarlac Procurement of heavy equipment and motor vehicles 126,689 - - - - 126,689 Tarlac Adjustment due to misclassification (No individual profile) 23,056 - - - - 23,056 Sub-total 377,883 23,103 - - - 400,986 Zambales Development Projects 168,841 - - - - 168,841 Zambales Procurement of Equipment - - - - Dept. of Interior and Local Gov't 2,335 2,335 Zambales Unaccounted/Unrecorded Loans - - - - Not indicated (41) (41) Sub-total 168,841 - - - 2,294 171,136

CITIESAngeles Construction of Angeles City Abattoir - - - - Economic Support Fund (ESF) 5,600 5,600 Angeles Purchase of Equipment - - - - Department of Finance 137 137 Angeles Refinance existing loan with LBP and DBP - - - 196,986 - 196,986 Angeles Construction of Public Market - - - - Economic Support Fund (ESF) 23,922 23,922 Angeles Refinance existing loan (IRA) - - - 15,455 - 15,455 Angeles Lot Purchase-Angeles City Sports Complex - - - 94,338 - 94,338 Angeles Construction of Sports Complex - - - 128,455 - 128,455 Angeles Rehab/Construction of School Buildings 26,714 - - - - 26,714 Sub-total 26,714 - - 435,233 29,658 491,606 Balanga To finance various developmental/infrastructure projects 127,265 2,571 - - - 129,837 Balanga To acquire Govt Vehicle 1 - - - - 1 Balanga Construction of School Building - - - - Mutual Development Fund Office 21,788 21,788 Sub-total 127,266 2,571 - - 21,788 151,626

120

Schedule 1.0




Cabanatuan Construction of Drainage and Sewerage System 182,495 - - - - 182,495 Cabanatuan Construction of Cesar E Vergara Bridge 172,422 - - - - 172,422 Cabanatuan Loan Against Notice of Pymt Schedule (NPS) of 2001 & 2004

IRA Receivable 16,630 - - - - 16,630

Cabanatuan Purchase of Various Dumps Trucks & Heavy Equipment 225,305 - - - - 225,305 Cabanatuan Construction of Forty Seven (47) School Buildings 65,833 - - - - 65,833 Cabanatuan Not indicated - - - - Not indicated 26,622 26,622 Sub-total 662,685 - - - 26,622 689,307 Gapan Construction of Public Market - - 208,034 - - 208,034 Gapan Purchase of Heavy Equipment - - 106,537 - - 106,537 Gapan Loan against NPS of the IRA Receivables for 2001 and 2004 3,852 - - - - 3,852

Sub-total 3,852 - 314,571 - - 318,422 Malolos Various Infrastructure Projects - 169,387 - - - 169,387 Meycauyan Acquisition of Lot and Building - 29,331 - - - 29,331 Meycauyan City Hall Site Development and Road Network - 1,875 - - - 1,875 Meycauyan MRF Facility and Equipment - 113,146 - - - 113,146 Sub-total - 144,351 - - - 144,351 Olongapo Construction of Olangapo City Convention Center 38,077 16,858 - - - 54,935 Olongapo Const. of Medical Arts Bldg/Renovation of Hospital Facilities - 84,584 - - - 84,584 Olongapo Solid Waste Program/Facilities - 96,872 - - - 96,872 Olongapo Feasibility study for the devt and const. of Sanitary Landfill - 3,958 - - - 3,958 Olongapo Power Rehabilitation - 3,958 - - - 3,958 Olongapo IRA Monetezation - 14,268 - - - 14,268 Olongapo Acquisition of Dredging Machine - 72,317 - - - 72,317 Olongapo Const of JL Gordon Market & Mall - - - - Economic Support Fund- OP 4,503 4,503 Sub-total 38,077 292,815 - - 4,503 335,395 Palayan IRA Monetization 7,048 - - - - 7,048 Palayan Renovation/Improvement and Construction of City Hall

Building 16,471 - - - - 16,471

Palayan Construction of Legislative, Multi-Purpose and City Hall Extension

13,760 - - - - 13,760

Palayan Purchase of transportation equipment 4,958 - - - - 4,958 Sub-total 42,238 - - - - 42,238 San fernando Construction of School Building 56,901 - - - - 56,901 San fernando For infrastructure projects 59,617 - - - - 59,617 San fernando Purchase of parcel of land - - - - TLRC 3,204 3,204 Sub-total 116,518 - - - 3,204 119,723 San jose Construction of Roads 4,516 - - - - 4,516

121

Schedule 1.0




San jose Construction Public Market 6,665 - - - - 6,665 San jose Buy-out Loans_DOF-MDFO 14,804 - - - - 14,804 San jose Acquisition of Software & Hardwares 10,865 - - - - 10,865 San jose Heavy Equipment 48,083 - - - - 48,083 Sub-total 84,934 - - - - 84,934 San jose del monte Completion of the Agro-Processing Loan 24,307 - - - - 24,307 San jose del monte Construction of Public Market 9,950 - - - - 9,950 San jose del monte Acquisition of Dumptrucks 2,914 - - - - 2,914 San jose del monte Devt of Sanitary Landfill 3,919 - - - - 3,919 San jose del monte Construction of School Building 9,833 - - - - 9,833 Sub-total 50,923 - - - - 50,923 Science city of muñoz Construction of farm to market road, Constructions of Brgy

hall 210,665 - - - - 210,665

Science city of muñoz Not indicated - - - - Not indicated 17,277 17,277 Sub-total 210,665 - - - 17,277 227,942 Tarlac Construction of By-Pass Road @Carangian 1 - - - - 1 Tarlac Acquisition of Heavy Equipment (Fully Paid) (1) - - - - (1) Tarlac Acquisition of Trucks, Equipment and Computers 4,089 - - - - 4,089 Tarlac Construciton of Southern by-pass road and concrete box

culvert 36,982 - - - - 36,982

Tarlac Construction of Public Market 136,626 - - - - 136,626 Tarlac Monetization of IRA 17,704 - - - - 17,704 Tarlac Upgrading of Tarlac City Downtown of Public Market 15,559 - - - - 15,559 Tarlac Acquisition of 90 u HPS St. Lights 1,224 - - - - 1,224 Tarlac Flood control system 3,670 - - - - 3,670 Tarlac Upgrading of existing Public Market 2,796 - - - - 2,796 Tarlac Construction of Legislative Building 70,962 - - - - 70,962 Tarlac Repair and construction of School Buildings 44,586 - - - - 44,586 Tarlac Furnitures and Fixtures for the School Buildings 2,913 - - - - 2,913 Tarlac Furnitures and Fixtures for the Legislative Buildings 1,320 - - - - 1,320 Tarlac Eng'g & Arch. Design/Plans for the devt of N.Aquino Blvd 44,631 - - - - 44,631 Tarlac Furnitures and Fixtures 16,964 - - - - 16,964 Sub-total 400,027 - - - - 400,027

MUNICIPALITIESAurora

Baler IRA Monetezation 1,282 - - - Not indicated 1,500 2,782 Casiguran Not indicated - - - - Not indicated 192 192 Dilasag Purchase of Heavy Machineries and Equipment 2,207 - - - - 2,207 Dinalungan Livelyhood Loan Facility Program 1,255 - - - - 1,255

122

Schedule 1.0




Dinalungan Unaccounted/Unrecorded Loans - - - - Not indicated (1,255) (1,255) Sub-total 1,255 - - - (1,255) - Dingalan Acquisition of Vehicle 2,335 - - - - 2,335 Dingalan IRA Monetezation 1,621 - - - - 1,621 Dingalan Not indicated - - - - Not indicated 200 200 Sub-total 3,956 - - - 200 4,156 Dipaculao Not indicated - - - - Not indicated 1,672 1,672 Maria aurora Feasibility study on water supply system - 1,053 - - - 1,053 Maria aurora Construction of Public Market - 18,826 - - - 18,826 Maria aurora Leave Credit Monetization 2,051 - - - - 2,051 Sub-total 2,051 19,879 - - - 21,930 San luis Construction of Mini-Hydroelectric Power Plant and Water

System 38,057 - - - - 38,057

BataanAbucay Construction of Public Market 26,614 - - - - 26,614 Abucay Not indicated - - - - Not indicated 2,158 2,158 Sub-total 26,614 - - - 2,158 28,772 Bagac Microlending project to the cashew growers - - - - Office of the President 219 219 Bagac Construction of Public Market 7,047 - - - - 7,047 Bagac Unaccounted/Unrecorded Loans - - - - Office of the President (219) (219) Sub-total 7,047 - - - - 7,047 Dinalupihan Construction of Water Supply System - - - - Asian Development Bank (MDF) 4,140 4,140 Dinalupihan Construction of Public Market - - - - Economic Support Fund (ESF) 3,002 3,002 Dinalupihan IRA Monetezation CY 2001 & 2004 2,264 - - - - 2,264 Dinalupihan Loan Take out from PNB - - 5,025 - - 5,025 Sub-total 2,264 - 5,025 - 7,142 14,432 Hermosa Purchase of Heavy Equipment - - - - Asian Development Bank 3,468 3,468 Hermosa Construction of New Municipal Building 3,477 - - - - 3,477 Hermosa Construction of Public Market and Farm to Market Road 38,114 - - - - 38,114 Hermosa IRA Monetezation 1,731 - - - - 1,731 Sub-total 43,322 - - - 3,468 46,790 Limay Various Infrastructure Projects 32,288 - - - - 32,288 Mariveles Construction of Public Market 20,575 3,601 - - - 24,176 Mariveles Various Infrastructure Projects 96,036 - - - - 96,036 Mariveles Acquisition of 1 unit Ambulance and 1 Mini Firetruck 1,745 - - - - 1,745 Sub-total 118,356 3,601 - - - 121,957 Morong Construction of Morong Public Market - 2,833 - - - 2,833 Morong Construction of Morong Integrated Market & Bus Terminal - 3,366 - - - 3,366 Morong Purchase of Two (2) Dumptrucks - - - - Asian Development Bank 2,595 2,595

123

Schedule 1.0




Sub-total - 6,199 - - 2,595 8,794 Orani Construction of New Municipal Building 3,990 - - - - 3,990 Orani Construction of Multi-purpose gym 16,962 - - - - 16,962 Orani Not indicated - - - - Not indicated 30,362 30,362 Sub-total 20,952 - - - 30,362 51,314 Pilar Conversion of Public Market to Bataan Government Center - 3,305 - - - 3,305 Pilar Renovation of Municipal Building-to boost the economy - 16,000 - - - 16,000 Pilar Not indicated - - - - Not indicated 5,546 5,546 Sub-total - 19,305 - - 5,546 24,851 Samal Construction of New Samal Public Market and Fishport - - 1,658 - - 1,658 Samal Not indicated - - - - Not indicated 188 188 Sub-total - - 1,658 - 188 1,846

BulacanAngat Infrastructure Project - - - - Bureau of Local Government Finance 839 839 Baliuag Construction of Baliuag Integrated Waste Management

System-MRF - - 14,625 - - 14,625

Bocaue Buy-out/Reimbursement of Bocaue Public Market 11,125 - - - - 11,125 Bocaue Construction of Public Market 29,788 - - - - 29,788 Bocaue Loan Against Notice of Pymt Schedule (NPS) of 2001 & 2004

IRA Receivable 2,575 - - - - 2,575

Bocaue Not indicated - - - - Not indicated 44 44 Sub-total 43,489 - - - 44 43,532 Bulacan Acquisition of Two (2 units) reconditioned Mini Dumptrucks 162 - - - - 162 Bulacan Not indicated - - - - Not indicated 27 27 Sub-total 162 - - - 27 189 Bustos Construction of Public Market - - - - DOF-MDFO 1,587 1,587 Bustos Unaccounted/Unrecorded Loans - - - - Not indicated (616) (616) Sub-total - - - - 970 970 D. R. Trinidad Acquisition of Brand new JCB 4CX Backhoe Loader 7,500 - 9,622 - - 17,122 D. R. Trinidad Unaccounted/Unrecorded Loans (7,500) - (9,622) - - (17,122) Sub-total - - - - - - Guiguinto Not indicated - - - - Not indicated-No loan Profile 19,996 19,996 Hagonoy Construction of Public Market - - - - Mutual Development Fund Office 0 0 Hagonoy Not indicated - - - - Not indicated 525 525 Sub-total - - - - 526 526 Norzagaray Purchase of Heavy Equipment - - 245 - - 245 Norzagaray Road Grader - - 4,653 - - 4,653 Norzagaray Acquisition of Lot - - 10,154 - - 10,154 Norzagaray Loading Shovel Model 426 2x - - 12,435 - - 12,435

124

Schedule 1.0




Norzagaray Purchase of Fire Truck, Ambulance 5,999 - - - - 5,999 Norzagaray Loan Against IRA Receivable 2001&2004 2,060 - - - - 2,060 Sub-total 8,059 - 27,487 - - 35,546 Obando Purchase of Lot for Obando Hospital 8,770 - - - - 8,770 Paombong Construction and Rehabilitation of Municipal Fishpond

Seawall 35,566 - - - - 35,566

Paombong Unaccounted/Unrecorded Loans - - - - Not indicated (3,688) (3,688) Sub-total 35,566 - - - (3,688) 31,877 Plaridel Not indicated - - - - Not indicated-No loan Profile 2,394 2,394 Pulilan Construction facilities of Pulilan Water System 22,509 - - - - 22,509 San ildefonso Not indicated - - - - Not indicated-No loan Profile 137,509 137,509 San miguel Purchase of Heavy Equipment - - - 40,973 - 40,973 San rafael Infrastructure Project - - - - BLGF-DOF 851 851

Nueva EcijaAliaga For various Development Projects/Rice Production Program 1,759 - - - DOF-MDFO 4,593 6,352

Aliaga Construction of Aliaga Trading Center 47,859 - - - - 47,859 Sub-total 49,618 - - - 4,593 54,211 Bongabon Construction of New Public Market Building - - 63,082 - - 63,082 Bongabon DBP Take-Out Municipal Building - - 15,256 - - 15,256 Bongabon Acquisition of re-manufactured Vehicle - - 1,960 - - 1,960 Bongabon Acquisition of Brand New Vehicle - - 2,655 - - 2,655 Sub-total - - 82,953 - - 82,953 Carrangalan IRA Monetization 2,588 - - - - 2,588 Carrangalan Water System Construction - 519 - - - 519 Carrangalan Not indicated - - - - Not indicated 9 9 Sub-total 2,588 519 - - 9 3,116 Cuyapo Acquisition of one (1) unit service vehicle 504 - - - - 504 Cuyapo To finance priority projects and rice productivity program of

the LGU 2,100 - - - - 2,100

Cuyapo Construction of Municipal Hall and Frontage of Market Bldg. 8,728 - - - - 8,728 Cuyapo Not indicated - - - - Not indicated 12,974 12,974 Sub-total 11,332 - - - 12,974 24,306 Gabaldon Construction of Municipal Building 3,984 - - - - 3,984 Gabaldon Construction of Public Market with Transport Terminal 11,522 - - - - 11,522 Gabaldon Various dev't projects and subsidy to rice prod. Program 1,554 - - - - 1,554 Gabaldon Extension of Public Market and Transport Terminal 765 - - - - 765 Gabaldon Const. of Trasport Ter/Perimeter Fence/Drainage Canal 690 - - - - 690 Gabaldon Construction of Transport Terminal 1,182 - - - - 1,182

125

Schedule 1.0




Gabaldon Construction of Road Shoulder/Parking Space 1,787 - - - - 1,787 Gabaldon Construction of Drainage Canal 1,052 - - - - 1,052 Gabaldon For the Extension of Public Market 3,483 - - - - 3,483 Gabaldon Construction of Perimeter Fence 706 - - - - 706 Sub-total 26,724 - - - - 26,724 G.m. natividad Construction of farm to market roads 1,312 - 2,369 - - 3,681 G.m. natividad No records available - - - - Provincial Gov't of Nueva Ecija 1,000 1,000 Sub-total 1,312 - 2,369 - 1,000 4,681 Gen. Tinio Road Concreting Project 24,097 - - - - 24,097 Gen. Tinio Concreting of Various Barangay Roads 9,034 - - - - 9,034 Gen. Tinio Acquisition of Pick up/van 9,970 - - - - 9,970 Gen. Tinio Construction of Public Market 13,660 - - - - 13,660 Gen. Tinio Construction of 2 units School Building 3,000 - - - - 3,000 Gen. Tinio Loan against NPS 2,256 - - - - 2,256 Gen. Tinio Unaccounted/Unrecorded Loans - - - - Not indicated (2,515) (2,515) Sub-total 62,017 - - - (2,515) 59,502 Guimba Construction of Two (2) Storey Maternity and Lying-In Clinic 24,199 - - - - 24,199

Guimba Payment of prior years' obligation to municipal employees 2,905 - - - - 2,905 Guimba Construction of MRF Building 385 - - - - 385 Guimba Upgrading of power supply 135 - - - - 135 Guimba Acquisition of four (4) units Motorcycles 85 - - - - 85 Guimba Unaccounted/Unrecorded Loans - - - - Not indicated (5,533) (5,533) Sub-total 27,708 - - - (5,533) 22,176 Jaen Acquisition of Ambulance 223 - - - - 223 Jaen Acquisition of 1 unit Toyota Commuter 631 - - - - 631 Jaen Construction of Public Market 8,880 - - - - 8,880 Jaen Construction of Slaughter House 1,044 - - - - 1,044 Jaen Construction of Various Infrastructure 12,739 - - - - 12,739 Jaen Construction of MRF (15% mobilization) 5,347 - - - - 5,347 Sub-total 28,864 - - - - 28,864 Laur Construction of New Municipal Building - 32,041 - - - 32,041 Laur Construction/Installation of Water System Phase III - 12,984 - - - 12,984 Sub-total - 45,025 - - - 45,025 Licab Construction of Drainage Canal 265 - - - - 265 Licab Construction of Municipal Building 745 - - - - 745 Licab Loan Against IRA Receivable 1,082 - - - - 1,082 Licab Renovation/Rehabilitation of Municipal Building 192 - - - - 192 Licab Purchase of Two (2) Utility Vehicles 924 - - - - 924

126

Schedule 1.0




Licab Improvement of Parks and Plaza 1,429 - - - - 1,429 Licab Rehabilitation of Public Market and Construction of Transport

Terminal 1,129 - - - - 1,129

Licab Concreting of San Juan-Sta. Maria Farm to Market Road 2,250 - - - - 2,250 Sub-total 8,015 - - - - 8,015 Llanera Not indicated - - - - Not indicated 11,924 11,924 Lupao Asphalting of Roads 1,423 - - - - 1,423 Lupao Const. of New Mun. Hall, Fire Station and Site Dev't 32,396 - - - - 32,396 Sub-total 33,819 - - - - 33,819 Nampicuan Development of the Water System of the Municipality 14,655 - - - - 14,655 Nampicuan Unaccounted/Unrecorded Loans - - - - Not indicated (28) (28) Sub-total 14,655 - - - (28) 14,628 Pantabangan Not indicated - - - - Not indicated 104,764 104,764 Peñaranda Real Property Tax Administration - - - - Mutual Development Fund Office 113 113 Peñaranda Construction of Government Center 27,836 - - - - 27,836 Peñaranda Various Infrastructure Projects 12,990 - - - - 12,990 Sub-total 40,826 - - - 113 40,939 Quezon Construction of Water System - 39,150 - - - 39,150 Quezon Purchase of 2 Units Brand New Yamaha Outboard Motor and

Accessories 298 - - - - 298

Quezon Purchase of 1 unit 50 Seater Bus 1,195 - - - - 1,195 Sub-total 1,492 39,150 - - - 40,642 Rizal Not indicated - - - - Not indicated 26,304 26,304 San antonio Road Concreting Project 36,839 - - - - 36,839 San antonio Acquisition of Hydraulic Excavator 3,622 - - - - 3,622 San antonio Acquisition of Road Grader 3,061 - - - - 3,061 San antonio Acquisition of Heavy Equipment 1,568 - - - - 1,568 San antonio Not indicated - - - - Not indicated 6,049 6,049 Sub-total 45,090 - - - 6,049 51,139 San isidro Municipal Water System Loan 9,126 - - - - 9,126 San isidro Payment of LGU to termnial leave of Employees - - - - Bangko Luzon, Inc 2,746 2,746 San isidro Payment of LGU Arrears with the PHILHEALTH - - - - GM Bank of Luzon, Inc 2,129 2,129 San isidro Gintong Ani Program of LGU-Loan to Farmers - - - - Quedan & Rural Credit Guarantee Corp 7,026 7,026 San isidro Tabon-Mangga Farm to Market Road Phase II LGU Equity - - - - Provincial Gov't of Nueva Ecija 1,000 1,000 San isidro Unaccounted/Unrecorded Loans - - - - Not indicated (419) (419) Sub-total 9,126 - - - 12,482 21,608 San leonardo IRA Monetization 1,751 - - - - 1,751 San leonardo Expansion of SLWS 34,507 - - - - 34,507 San leonardo Acquisition of Office Furnitures and Equioment 200 - - - - 200

127

Schedule 1.0




San leonardo Construction of Old Municipal Hall 68 - - - - 68 San leonardo Construction of Municipal Building 82 - - - - 82 San leonardo Construction of Road Around Municipal Hall 10,974 - - - - 10,974 San leonardo Construction of Municipal Gym - 10,599 - - - 10,599 San leonardo Completion of Replica Building 1,090 - - - - 1,090 San leonardo Establishment of Waste Storage Area 292 - - - - 292 Sub-total 48,964 10,599 - - - 59,563 Sta. Rosa Construction of Public Market - - - - Economic Support Fund (ESF) 3,138 3,138 Sta. Rosa Purchase of Service Vehicle 779 - - - - 779 Sta. Rosa Purchase of lot and Const. of Sta. Rosa Memorial Park 18,676 - - - - 18,676 Sta. Rosa Construction of RHU Building 2,202 - - - - 2,202 Sub-total 21,656 - - - 3,138 24,794 Sto. Domingo Purchase of cemetery lot 2,771 - - - - 2,771 Sto. Domingo IRA Monetization 1,610 - - - - 1,610 Sto. Domingo Purchase of Service Vehicle 982 - - - - 982 Sto. Domingo Construction of Mun. Cemetery 17,496 - - - - 17,496 Sto. Domingo Construction of Public Market 17,797 - - - - 17,797 Sto. Domingo Construction of MRF Building 2,104 - - - - 2,104 Sub-total 42,760 - - - - 42,760 Talavera To finance LGUs expenditures for the General Revision of

Assessment of Real Property - - - - DOF-BLGF 500 500

Talavera Purchase of lots to be used as new sitr of Talavera Cemetery and purchase of one (1) unit ambulance

8,544 - - - - 8,544

Talavera Loan Against Notice of Pymt Schedule (NPS) of 2001 & 2004 IRA Receivable

2,902 - - - - 2,902

Talavera To finance various infrastructure/socio economic devt projects 5,470 - - - - 5,470

Talavera To finance LGUs Loan Assistance and Livelihood Project - 38,543 - - - 38,543 Talavera Unaccounted/Unrecorded Loans - - - - Not indicated (24) (24) Sub-total 16,917 38,543 - - 476 55,937 Talugtog Purchase of 10,000 bags cement - - - - Provincial Gov't of Nueva Ecija 1,050 1,050 Talugtog Construction of 14 unit Multi-Purpose Covered Gym 12,610 - - - - 12,610 Talugtog Acquisition of Ambulance 1,053 - - - - 1,053 Sub-total 13,662 - - - 1,050 14,712 Zaragoza Rehabilitation/Construction of Municipal Building 23,063 - - - - 23,063 Zaragoza Renovation of Roofing of Existing Municipal Building 1,418 - - - - 1,418 Sub-total 24,481 - - - - 24,481

Pampanga

128

Schedule 1.0




Apalit Computerization of Collections RPT, Bus Liscencing and Tax Mapping

4,857 - - - - 4,857

Florida blanca Not indicated - - - - Not indicated (1,295) (1,295) Guagua Construction of Slaughter House - 21,664 - - - 21,664 Guagua IRA Monetization 2,875 - - - - 2,875 Guagua Not indicated - - - - Not indicated 41 41 Sub-total 2,875 21,664 - - 41 24,580 Lubao Procurement of Backhoe Loader 295 - - - - 295 Lubao Unaccounted/Unrecorded Loans (295) - - - - (295) Sub-total - - - - - - Mabalacat Not indicated 15,908 - - - - 15,908 Mabalacat One town one product project 1,000 - - - - 1,000 Mabalacat Construction of classrooms for Mabalacat College 38,334 - - - - 38,334 Mabalacat Purchase of Heavy Equipment 13,607 - - - - 13,607 Mabalacat Not indicated - - - - Not indicated 328 328 Sub-total 68,848 - - - 328 69,176 Magalang Purchase of Solid Waste Management Equipment - - - - ADB-MDFO 10,153 10,153 Magalang Unaccounted/Unrecorded Loans - - - - Not indicated (3,740) (3,740) Sub-total - - - - 6,413 6,413 Masantol Additional Operating Expenses 1,655 - - - - 1,655 Mexico Purchase of hospital equipment - - - - SM Madison Plaza 7,500 7,500 Mexico Construction of Community Hospital Building - 5,400 - - - 5,400 Sub-total - 5,400 - - 7,500 12,900 Minalin Not indicated (No loan per profile) - - - - Not indicated 287 287 San luis RPT Admin and Tax Mapping - - - - LOGOFIND-MDFO 168 168 San luis Not indicated - - - - Not indicated 638 638 Sub-total - - - - 806 806 San simon No records available - - 22,251 - - 22,251 San simon Not indicated - - - - Not indicated (Bonds) 113 113 Sub-total - - 22,251 - 113 22,364 Sasmoan Not indicated - - - - Not indicated 17 17 Sta. Ana Purchase of land - - - - Private Individual 1,060 1,060

TarlacAnao Improvement of SB Facilities and Municipal Covered Court 1,032 - - - - 1,032 Anao Construction of Anao Water System Expansion 4,491 - - - - 4,491 Anao Construction of Water System 4,414 - - - - 4,414 Anao Construciton of 4 Health Centers and School Buildings - - - - DOF-MDFO 2,572 2,572 Sub-total 9,937 - - - 2,572 12,509 Bamban Construction of Public Market 25,947 - - - - 25,947

129

Schedule 1.0




Bamban Acquisition of various vehicle and heavy equipment 37,492 - - - Department of Finance 7,480 44,972 Sub-total 63,439 - - - 7,480 70,919 Camiling Loan against NPS of the IRA Receivables for 2001 and 2004 2,362 - - - - 2,362

Camiling Construction of Camiling Public Market 91,700 - - - - 91,700 Sub-total 94,061 - - - - 94,061 Capaz Acquisition of Mini Ambulances 4,840 - - - - 4,840 Capaz Construction of Food Terminal & Slaughter House 4,549 - - - - 4,549 Capaz Acquisition of brand new vehicle & farm tractors 8,465 - - - - 8,465 Capaz Acquisition of Twenty Five (25) units Motorcycles w/ sidecar 1,933 - - - - 1,933

Capaz Not indicated - - - - Not indicated 537 537 Sub-total 19,787 - - - 537 20,324 Concepcion Renovaion of Concepcion Public Market 3,506 - - - - 3,506 Concepcion Not indicated - - - - Not indicated 4,931 4,931 Sub-total 3,506 - - - 4,931 8,437 Gerona Construction of Public Market 18,262 - - - - 18,262 Gerona Purchase of Fertilizer & Municipal Gen Funding Requirement - 2,310 - - - 2,310

Sub-total 18,262 2,310 - - - 20,572 La paz Expansion of Waterworks System 10,393 - - - - 10,393 La paz Not indicated - - - - Not indicated 1,583 1,583 Sub-total 10,393 - - - 1,583 11,976 Mayantoc Construction of Public cemetery 21,798 - - - - 21,798 Mayantoc Implementation of EDF projects 1,153 - - - - 1,153 Sub-total 22,951 - - - - 22,951 Moncada IRA Monetization 1,756 - - - - 1,756 Moncada Construction of Municipal Hall 808 - - - - 808 Moncada Concreting of various roads, day care centers and brgy hall 49,020 - - - - 49,020

Moncada Purchase of Reconditioned Trucks 1,162 - - - - 1,162 Moncada Purchase of Service Vehicle 2,993 - - - - 2,993 Moncada Installation of Decorative Lampposts 2,889 - - - - 2,889 Moncada Purchase of Brand New Motorcycles 478 - - - - 478 Moncada Improvement of Road Shoulder 8,968 - - - - 8,968 Moncada Unaccounted/Unrecorded Loans - - - - Not indicated (197) (197) Sub-total 68,074 - - - (197) 67,877 Paniqui Market Annex 2,440 - - - - 2,440

130

Schedule 1.0




Paniqui Preparation of Feasibility Study & Detailed Eng'g for Hospital - - - - Department of Finance 3,493 3,493

Paniqui Acquisition of Machinery 15,000 - - - - 15,000 Paniqui Unaccounted/Unrecorded Loans - - - - Not indicated (14,497) (14,497) Sub-total 17,440 - - - (11,003) 6,437 Pura Local Devt and Rice Productivity Programs 952 - - - - 952 Ramos To finance various projects 849 - - - - 849 San clemente Loan against NPS of the IRA Receivables for 2001 and 2004 786 - - - - 786

San jose To finance Construction of Public Market 3,778 - - - - 3,778 San jose Construction of Class Room/School Building 1,953 - - - DOF-MDFO 2,392 4,345 San jose Unaccounted/Unrecorded Loans - - - - Not indicated (18) (18) Sub-total 5,731 - - - 2,374 8,105 San manuel Construction of Memorial Park 21,577 - - - Philippine Postal Bank 6,972 28,549 San manuel LGEP - - - - Philippine Postal Bank 12,310 12,310 San manuel Unaccounted/Unrecorded Loans - - - - Not indicated (4,850) (4,850) Sub-total 21,577 - - - 14,431 36,008 Sta. Ignacia Loan against NPS of the IRA Receivables for 2001 and 2004 1,394 - - - - 1,394

Sta. Ignacia Renovation of Municipal Building and Construction of parking space

1,635 - - - - 1,635

Sta. Ignacia Construction of Public Market 10,208 - - - - 10,208 Sta. Ignacia Not indicated - - - - Not indicated 1 1 Sub-total 13,237 - - - 1 13,238 Victoria Augmentation of Funds 1,842 - - - - 1,842

ZambalesBotolan Realization of IRA Differential for 2001 & 2004 2,947 - - - - 2,947 Candelaria Loan against NPS of the IRA Receivables for 2001 and 2004 1,600 - - - - 1,600

Castillejos Acquisition of Geographical Information System 4,049 - - - - 4,049 Castillejos Acquisition of farm tractor 998 - - - - 998 Castillejos Expansion of Public Market 16,386 - - - - 16,386 Sub-total 21,432 - - - - 21,432 Iba Construction of Sanitary Landfill 2,917 - - - - 2,917 Iba Infrastructure and Social Devt Programs 1,521 - - - - 1,521 Iba Acquisition of Information & Communications Tech Project - - - - SPIDC 8,262 8,262 Sub-total 4,438 - - - 8,262 12,700 Masinloc Completion of existing three-storey Municipal Hall Building 28,293 - - - - 28,293 Masinloc Construction of Masinloc Mall 33,681 - - - - 33,681

131

Schedule 1.0




Masinloc Not indicated - - - - Not indicated 845 845 Sub-total 61,973 - - - 845 62,819 San Antonio Construction of Two (2) Storey Municipal Building 10,667 - - - - 10,667 San Antonio RPT Administration Project - - - - Department of Finance 158 158 Sub-total 10,667 - - - 158 10,824 San marcelino Construction of Public Market 11,636 - - - - 11,636 Sta. Cruz Construction of Municipal Building 2,413 - 43,865 - - 46,278 Sta. Cruz Purchase of Furnitures and Fixtures - - 20,922 - - 20,922 Sta. Cruz Landscaping of Municipal Hall - - 2,946 - - 2,946 Sta. Cruz Construction of Public Market - - - - MHS Devt Prj Fund-OP 5,389 5,389 Sub-total 2,413 - 67,733 - 5,389 75,535 Subic For the acquisition of two units solid waste equipment - - - - DOF-MDFO 8,343 8,343 Subic Acquisition of five (5) units motor vehicles 1,292 - - - - 1,292 Subic Purchase of four (4) vehicles 2,448 - - - - 2,448 Subic Extension of municipal hall, 6 classrooms with CR 32,539 - - - - 32,539 Subic Construction of gymnasium 7,425 - - - - 7,425 Subic Acquisition of Garbage truck 2,000 - - - - 2,000 Sub-total 45,704 - - - 8,343 54,047

TOTAL 4,867,390 1,218,736 538,672 476,206 566,963 7,667,966

REGION IVPROVINCES

Batangas Infrastructure projects 143,577 525,000 - - - 668,577 Cavite Construction/maintenance/rehabilitation project 425,294 - - - - 425,294 Cavite Acquisition of PPE - - 92,750 - - 92,750 Sub-total 425,294 - 92,750 - - 518,044 Laguna Construction/maintenance/rehabilitation project 107,667 - - - - 107,667 Marinduque Acquisition of PPE 51,816 - - - - 51,816 Occidental Mindoro Construction/maintenance/rehabilitation project - - - - MDFO-LOGOFIND 40,311 40,311 Occidental Mindoro Loan against NPS and IRA Receivables 17,917 - - - - 17,917 Occidental Mindoro Acquisition of PPE 162,747 - - - - 162,747 Sub-total 180,664 - - - 40,311 220,975 Oriental Mindoro To finance HSDP sub-projects - - - - Mutual Development Fund Office 111,773 111,773 Palawan Infrastructure projects - - - 1,137,134 - 1,137,134 Palawan Early retirement program - 86,692 - - - 86,692 Palawan IRA Monetization - 36,393 - - - 36,393 Palawan Unaccounted/Unrecorded Loans - - - - Not indicated (343,240) (343,240) Sub-total - 123,085 - 1,137,134 (343,240) 916,980 Quezon Acquisition of PPE 51,283 - - - - 51,283 Quezon Construction/maintenance/rehabilitation project 616,410 - - - Dept. of Interior and Local Gov't 8,448 624,858

132

Schedule 1.0




Sub-total 667,693 - - - 8,448 676,141 Rizal Construction/maintenance/rehabilitation project 81,732 - - - DOF-MDFO 11,850 93,582 Rizal Not indicated - - - - 159 159 Sub-total 81,732 - - - 12,009 93,741 Romblon Not indicated - - - - Not indicated 39,378 39,378

CITIES Antipolo Acquisition of PPE 404 - - - Banko Sentral ng Pilipinas 71,702 72,107 Antipolo Construction/maintenance/rehabilitation project - 643,922 - - DOF-MDFO 9,517 653,439 Sub-total 404 643,922 - - 81,219 725,545 Batangas Construction/maintenance/rehabilitation project - - - - OP-PCF 9,518 9,518 Biñan Construction/maintenance/rehabilitation project 419,497 - - - - 419,497 Biñan Acquisition of PPE - - 56,250 - - 56,250 Biñan Detailed Eng'g, Market, Technical Asst. Training - - - - Department of Finance 3,372 3,372 Biñan Not indicated - - - - Not indicated 389,413 389,413 Sub-total 419,497 - 56,250 - 392,786 868,532 Calamba Not indicated - - 205,691 300,000 - 505,691 Calapan Construction/maintenance/rehabilitation project 206,489 - - - - 206,489 Calapan Acquisition of PPE 12,600 - - - - 12,600 Sub-total 219,089 - - - - 219,089 Cavite Construction/maintenance/rehabilitation project 34,246 - - - - 34,246 Lipa Construction/maintenance/rehabilitation project - 26,317 - - - 26,317 Lipa Not indicated - - - - Not indicated 1,754 1,754 Sub-total - 26,317 - - 1,754 28,071 Lucena Construction/maintenance/rehabilitation project 197,184 35,528 - - - 232,712 Lucena Supplemental budget for PS and MOOE 12,612 - - - - 12,612 Lucena Acquisition of PPE 7,800 - - - - 7,800 Sub-total 217,595 35,528 - - - 253,123 Puerto Prinsesa Other developmental projects/Acquisition of PPE 912,724 776 - - Asian Development Bank 89,708 1,003,208 San Pablo Construction/maintenance/rehabilitation project 111,415 - - - DOF-MDFO 16,365 127,780 Sta. Rosa Construction/maintenance/rehabilitation project 41,498 - - - - 41,498 Sta. Rosa Acquisition of PPE 126,349 - - - - 126,349 Sta. Rosa Real property tax administration project - - - - MDF-BLGF 1,863 1,863 Sta. Rosa Not indicated - - - - Not indicated 440,070 440,070 Sub-total 167,847 - - - 441,933 609,781 Tagaytay To finance early redemption of Tourism Bonds - - 67,556 - - 67,556 Tagaytay Construction/maintenance/rehabilitation project - - 127,377 - - 127,377 Tagaytay Unaccounted/Unrecorded Loans - - - - Not indicated (340) (340) Sub-total - - 194,932 - (340) 194,592 Trece Martires To finance the City's projects - - - 97,279 - 97,279

133

Schedule 1.0




Trece Martires Unaccounted/Unrecorded Loans - - - - Not indicated (29,171) (29,171) Sub-total - - - 97,279 (29,171) 68,107

MUNICIPALITIESBatangas

Balayan Construction/maintenance/rehabilitation project - - 158,358 - - 158,358 Balete Construction/maintenance/rehabilitation project 686 - - - - 686 Bauan Acquisition of PPE - - - - Adventureland Int'l Leisure Corp 17,819 17,819 Bauan Renovation of Waterworks - - - - National Housing Authority 769 769 Bauan to settle municipality's obligations with PNB - 60,958 - - - 60,958 Sub-total - 60,958 - - 18,588 79,545 Calaca Construction/maintenance/rehabilitation project - - - - DOF-MDFO 6,596 6,596 Lemery Acquisition of PPE 31,077 - - - - 31,077 Lian Construction/maintenance/rehabilitation project - 23,164 - - - 23,164 Mabini Construction/maintenance/rehabilitation project - 17,891 - - - 17,891 Mabini Gratuity and terminal leave benefits - 10,000 - - - 10,000 Mabini Refinancing/Buy-out of premiumed loan - 4,381 - - - 4,381 Sub-total - 32,272 - - - 32,272 Nasugbu comprehensive drainage project - consultancy 63,768 - - - - 63,768 Nasugbu Construction/maintenance/rehabilitation project 57,083 - - - - 57,083 Sub-total 120,851 - - - - 120,851 San Juan Acquisition of PPE 13,433 - - - - 13,433 San Pascual Acquisition of PPE - - 25,367 - - 25,367 Sta. Teresita Not indicated - - - - Not indicated 7 7 Sto. Tomas Construction/maintenance/rehabilitation project 43,800 - - - - 43,800 Taal Construction/maintenance/rehabilitation project - - - - MDFO-LOGOFIND 20,844 20,844 Taal Developmental loan 5,000 - - - - 5,000 Sub-total 5,000 - - - 20,844 25,844 Talisay Construction/maintenance/rehabilitation project - - - - Department of Finance 433 433 Taysan Construction/maintenance/rehabilitation project - - - - Department of Finance 6,217 6,217 Tingloy Acquisition of PPE 9,320 - - - - 9,320 Tuy Not indicated - - - - Department of Finance 3,328 3,328

Cavite Alfonso Construction/maintenance/rehabilitation project 43,946 - - - - 43,946 Alfonso Unaccounted/Unrecorded Loans - - - - Not indicated (366) (366) Sub-total 43,946 - - - (366) 43,580 Amadeo Construction/maintenance/rehabilitation project - - 966 - - 966 Amadeo Agricultural loan - - - - Quedancor 4,895 4,895 Amadeo Not indicated - - - - Provincial Government of Cavite 250 250 Amadeo Acquisition of PPE 6,700 - - - - 6,700

134

Schedule 1.0




Amadeo to update/pay unremitted premiums - - - - GSIS 745 745 Sub-total 6,700 - 966 - 5,890 13,555 Bacoor Refinancing of existing loans 59,241 - - - - 59,241 Bacoor Not indicated - - - - Geodata Solutions 6,354 6,354 Sub-total 59,241 - - - 6,354 65,595 Carmona Construction/maintenance/rehabilitation project 35,866 - - - - 35,866 Carmona Not indicated - - - - Not indicated 9,060 9,060 Sub-total 35,866 - - - 9,060 44,926 Gen. M. Alvarez Construction/maintenance/rehabilitation project 4,500 - - - - 4,500 Gen. M. Alvarez Not indicated - - - - Not indicated 10,502 10,502 Sub-total 4,500 - - - 10,502 15,002 Gen. E. Aguinaldo Construction/maintenance/rehabilitation project - - - - DOF-MDFO 2,499 2,499 General Trias Construction/maintenance/rehabilitation project 85,508 - - - DOF-MDFO 6,154 91,662 General Trias ICT project 12,688 - - - - 12,688 Sub-total 98,196 - - - 6,154 104,350 Imus Construction/maintenance/rehabilitation project 74,690 8,358 - - - 83,048 Imus Cadastral Survey - - - - Bank of Philippine Islands 13,064 13,064 Sub-total 74,690 8,358 - - 13,064 96,112 Kawit Not indicated - - - - Not indicated 6,375 6,375 Magallanes Acquisition of Heavy Equipment 1,168 - - - - 1,168 Magallanes Construction/maintenance/rehabilitation project 2,645 - - - - 2,645 Sub-total 3,813 - - - - 3,813 Naic Acquisition of Heavy Equipment 1,925 - - - - 1,925 Naic Construction/maintenance/rehabilitation project 17,000 - - - - 17,000 Sub-total 18,925 - - - - 18,925 Noveleta Construction/maintenance/rehabilitation project 5,400 - - - - 5,400 Noveleta Not indicated - - - - Not indicated 4,432 4,432 Sub-total 5,400 - - - 4,432 9,832 Silang Construction/maintenance/rehabilitation project - 3,770 106,679 - - 110,449 Silang Agri Credit Loan - - - - Quedancor 5,000 5,000 Sub-total - 3,770 106,679 - 5,000 115,449 Tanza Construction/maintenance/rehabilitation project - - - - DOF-MDFO 1,715 1,715 Tanza Seed Capital - - - - President's Social Fund 0 0 Sub-total - - - - 1,715 1,715 Ternate Construction/maintenance/rehabilitation project 368 - - - Provincial Government of Cavite 2,000 2,368 Ternate To take out GSIS loan 5,400 - - - - 5,400 Sub-total 5,767 - - - 2,000 7,767

Laguna Bay Acquisition of PPE 12,000 - - - - 12,000

135

Schedule 1.0




Cavinti Construction/maintenance/rehabilitation project - 22,104 - - Mutual Development Fund Office 4,485 26,589 Kalayaan Construction/maintenance/rehabilitation project - - - - Mutual Development Fund Office 5,351 5,351 Kalayaan Not indicated - - - - Not indicated 8,748 8,748 Sub-total - - - - 14,099 14,099 Liliw Construction/maintenance/rehabilitation project - - - - Mutual Development Fund Office 2,772 2,772 Liliw Tax Mapping - - - - Provincial Government of Laguna 575 575 Liliw Unaccounted/Unrecorded Loans - - - - Not indicated (1,791) (1,791) Sub-total - - - - 1,556 1,556 Los Baños Construction/maintenance/rehabilitation project 13,574 - - - Department of Finance 2,002 15,575 Los Baños Construction/maintenance/rehabilitation project - - - - Office of External Affairs 4,331 4,331 Los Baños IRA Monetization 1,490 - - - - 1,490 Sub-total 15,064 - - - 6,333 21,397 Luisiana Construction/maintenance/rehabilitation project 13,769 - - - - 13,769 Lumban Construction/maintenance/rehabilitation project - - - - DOF-MDFO 38,974 38,974 Magdalena Water system - 6,056 - - - 6,056 Magdalena Not indicated - - - - Not indicated 4,000 4,000 Sub-total - 6,056 - - 4,000 10,056 Majayjay Developmental projects - - - - Mutual Development Fund Office 6,318 6,318 Majayjay Unaccounted/Unrecorded Loans - - - - Mutual Development Fund Office (6,318) (6,318) Sub-total - - - - - - Nagcarlan Construction/maintenance/rehabilitation project - - - - Mutual Development Fund Office 2,207 2,207 Paete Tax Mapping - - - - Provincial Government of Laguna 412 412 Paete Unaccounted/Unrecorded Loans - - - - Provincial Government of Laguna (412) (412) Sub-total - - - - - - Pakil MRF and Eco-tourism project - - - - DOF-MDFO 2,989 2,989 Pakil Unaccounted/Unrecorded Loans - - - - DOF-MDFO (2,989) (2,989) Sub-total - - - - - - Pangil MRF and Eco-tourism project - - - - WB-MDFO 10,173 10,173 Pila Construction/maintenance/rehabilitation project - - - - DOF-MDFO 2,706 2,706 San Pedro Infrastructure projects - - - 361,674 President's Social Fund 1,000 362,674 San Pedro Unaccounted/Unrecorded Loans - - - - President's Social Fund (1,000) (1,000) Sub-total - - - 361,674 - 361,674 Sta. Cruz Construction/maintenance/rehabilitation project - - - - WB-LISCOP 6,123 6,123 Sta. Cruz Construction/maintenance/rehabilitation project - - - - Provincial Government of Laguna 10,000 10,000 Sta. Cruz Acquisition of PPE 4,982 - - - - 4,982 Sta. Cruz Not indicated 8,250 - - - WB-DOF 2,461 10,711 Sta. Cruz Unaccounted/Unrecorded Loans - - - - Not indicated (3,068) (3,068) Sub-total 13,232 - - - 15,516 28,748 Sta. Maria Construction/maintenance/rehabilitation project 23,900 - - - - 23,900

136

Schedule 1.0




Victoria Construction/maintenance/rehabilitation project - - - - WB-MDFO 4,441 4,441 Marinduque

Boac Construction/maintenance/rehabilitation project - - - - DOF-LOGOFIND 2,220 2,220 Buenavista Construction/maintenance/rehabilitation project - - - - DOF-MDFO 4,075 4,075 Buenavista Not indicated - - - - Not indicated 1 1 Sub-total - - - - 4,076 4,076 Sta. Cruz Acquisition of PPE 8,500 - - - President's Social Fund 144 8,644

Occidental Mindoro Calintaan Agricultural/Additional Revenue 3,130 - - - - 3,130 Calintaan Rural Health Unit Use 536 - - - - 536 Calintaan Improvement of Facilities 4,186 - - - - 4,186 Calintaan Social Services 750 - - - - 750 Sub-total 8,602 - - - - 8,602 Magsaysay Heavy Equipment 399 - - - - 399 Magsaysay Improvements of Municipal Plaza 5,038 - - - - 5,038 Sub-total 5,437 - - - - 5,437 Mamburao Proposed Mamburao Development Plan - - - - UCPB Savings Bank 66,663 66,663 Mamburao Construction/Rehabilitation of Public Market - - - - Postal Savings Bank Incorporated 37,602 37,602 Mamburao Purchase of Heavy Equipment 3,300 - - - - 3,300 Mamburao NPS of 2001 and 2004 IRA Receivables 1,614 - - - - 1,614 Sub-total 4,914 - - - 104,265 109,179 Paluan Not indicated - - - - Not indicated 23,060 23,060 Rizal Not indicated - - - - Not indicated 3,618 3,618 San Jose Purchase of Heavy Equipment 28,843 - - - - 28,843 San Jose Not indicated - - - - Not indicated 2,135 2,135 Sub-total 28,843 - - - 2,135 30,978

Oriental Mindoro Baco Construction/maintenance/rehabilitation project - 6,281 - - - 6,281 Bongabong Construction/maintenance/rehabilitation project 7,725 - - - - 7,725 Bulalacao Construction/maintenance/rehabilitation project 6,069 - - - - 6,069 Bulalacao Acquisition of PPE 3,482 - - - - 3,482 Sub-total 9,551 - - - - 9,551 Gloria Construction/maintenance/rehabilitation project 13,646 - - - - 13,646 Mansalay Development of water system 18,697 - - - - 18,697 Pola Acquisition of PPE/Construction of road 8,790 - - - - 8,790 Puerto Galera Construction/maintenance/rehabilitation project 5,785 - - - - 5,785 Puerto Galera Acquisition of PPE 6,750 - - - - 6,750 Sub-total 12,535 - - - - 12,535 Roxas Acquisition of PPE 10,497 - - - - 10,497

137

Schedule 1.0




San Teodoro Not indicated - - - - Not indicated 123 123 Socorro Construction/maintenance/rehabilitation project - - - - World Bank-IBRF 3,285 3,285

Palawan Araceli Construction/maintenance/rehabilitation project 9,100 - - - - 9,100 Araceli Not indicated - - - - Not indicated 158 158 Sub-total 9,100 - - - 158 9,258 Balabac Acquisition of PPE 15,546 - - - - 15,546 Coron Construction/maintenance/rehabilitation project 21,033 - - - - 21,033 Culion Not indicated - - - - Not indicated 29 29 Cuyo Not indicated - - - - Not indicated 319 319 El Nido Acquisition of PPE 21,512 - - - - 21,512 Española Construction/maintenance/rehabilitation project 4,790 - - - - 4,790 Linapacan Not indicated - - - - Not indicated 750 750 Magsaysay Not indicated - - - - Not indicated 574 574 Narra Acquisition of PPE - 4,714 - - - 4,714 Narra Construction/maintenance/rehabilitation project - 8,007 - - - 8,007 Sub-total - 12,721 - - - 12,721 Quezon Acquisition of PPE - 1,845 - - National Housing Authority 309 2,154 San Vicente Construction/maintenance/rehabilitation project - - 30,108 - - 30,108 San Vicente Not indicated - - - - Not indicated 39 39 Sub-total - - 30,108 - 39 30,146 Taytay Not indicated - - - - Not indicated 4 4

Quezon Alabat Construction/maintenance/rehabilitation project 941 - - - DOF-MDFO 3,082 4,024 Alabat Not indicated - - - - Not indicated 668 668 Sub-total 941 - - - 3,751 4,692 Atimonan Acquisition of PPE - - 8,315 - - 8,315 Candelaria Infrastructure/Purchase of PPE 20,158 - - - - 20,158 Catanauan Construction/maintenance/rehabilitation project 20,250 - - - - 20,250 Dolores Construction/maintenance/rehabilitation project - - - - DOF-MDFO 3,227 3,227 Gen. Luna Water supply development 5,927 - - - - 5,927 Gen. Nakar Construction/maintenance/rehabilitation project 8,650 - - - - 8,650 Gen. Nakar Acquisition of PPE 28,079 - - - - 28,079 Sub-total 36,729 - - - - 36,729 Guinayangan Construction/maintenance/rehabilitation project - - - - DOF-MDFO 16,309 16,309 Guinayangan Acquisition of PPE 2,693 - - - - 2,693 Guinayangan Real property tax administration project - - - - Mutual Development Fund Office 118 118 Guinayangan Infrastructure projects - - - - Mutual Development Fund Office 7,032 7,032 Guinayangan Unaccounted/Unrecorded Loans - - - - Not indicated (1,110) (1,110)

138

Schedule 1.0


AmountName of LGUs TOTAL Purpose of the Loan

Creditors

LBP DBP PNB PVB

Sub-total 2,693 - - - 22,349 25,042 Gumaca Construction/maintenance/rehabilitation project 5,015 - - - PCFPP-ESF Malacañang 3,539 8,554 Gumaca Acquisition of PPE 8,278 - - - - 8,278 Sub-total 13,293 - - - 3,539 16,832 Lopez Construction/maintenance/rehabilitation project - - 16,647 - - 16,647 Lopez Acquisition of PPE - - - - Department of Agrarian Reform 189 189 Sub-total - - 16,647 - 189 16,836 Lucban Finance LGU equity project 7,936 - - - - 7,936 Lucban Construction/maintenance/rehabilitation project - - - - MDFO-LOGOFIND 42,117 42,117 Lucban Unaccounted/Unrecorded Loans - - - - Not indicated (4,037) (4,037) Sub-total 7,936 - - - 38,080 46,016 Macalelon Construction/maintenance/rehabilitation project 1,000 - - - - 1,000 Mulanay Not indicated 16,934 - - - - 16,934 Padre Burgos Construction/maintenance/rehabilitation project 11,496 - - - - 11,496 Panukulan Not indicated - - - - Not indicated 1,183 1,183 Patnanungan Acquisition of PPE 10,462 - - - - 10,462 Perez Acquisition of PPE 4,767 - - - - 4,767 Pitogo Construction/maintenance/rehabilitation project 5,583 - - - - 5,583 Plaridel Construction/maintenance/rehabilitation project - - - - MDFO-LOGOFIND 2,116 2,116 Quezon Acquisition of PPE 1,719 - - - - 1,719 Quezon Not indicated - - - - Not indicated 1,281 1,281 Sub-total 1,719 - - - 1,281 3,000 Sampaloc Construction/maintenance/rehabilitation project 1,647 - - - MDFO-MDGF 19,827 21,474 Sampaloc Acquisition of PPE 2,075 - - - - 2,075 Sampaloc Unaccounted/Unrecorded Loans - - - - Not indicated (914) (914) Sub-total 3,722 - - - 18,913 22,635 San Andres Construction/maintenance/rehabilitation project 1,539 - - - - 1,539 San Antonio Construction/maintenance/rehabilitation project 4,318 - - - - 4,318 San Francisco Construction/maintenance/rehabilitation project 26,160 - - - - 26,160 San Francisco Unaccounted/Unrecorded Loans - - - - Not indicated (21,445) (21,445) Sub-total 26,160 - - - (21,445) 4,715 San Narciso Construction/maintenance/rehabilitation project 37,009 - - - - 37,009 Sariaya Acquisition of PPE 18,975 - - - - 18,975 Tagkawayan Construction/maintenance/rehabilitation project 4,250 - - - - 4,250 Tagkawayan Purchase of ICT program 10,612 - - - - 10,612 Sub-total 14,862 - - - - 14,862 Tiaong Acquisition of PPE 19,956 - - - National Housing Authority 1,157 21,114 Tiaong Construction/maintenance/rehabilitation project 26,526 - - - - 26,526 Sub-total 46,482 - - - 1,157 47,639

139

Schedule 1.0




Rizal Angono Acquisition of PPE 10,364 - - - - 10,364 Angono RPT Computerization 2,208 - - - - 2,208 Angono Construction/maintenance/rehabilitation project 13,031 - - - DOF-MDFO 6,413 19,444 Sub-total 25,603 - - - 6,413 32,016 Baras Implementation of "One Town, One Product" project - - - - Presidential Mngt. Staff 1,000 1,000 Baras Automation of Office Transactions 14,430 - - - - 14,430 Baras To augment operating expenses of the Municipality - - - - Rizal Provincial Government 1,150 1,150 Sub-total 14,430 - - - 2,150 16,580 Binangonan Not indicated - - - - Not indicated 132,550 132,550 Cainta Construction and Development projects 16,957 - - - DOF-MDFO 2,972 19,929 Cainta Acquisition of PPE - - 36,229 - - 36,229 Cainta Not indicated - - - - Not indicated 51 51 Sub-total 16,957 - 36,229 - 3,024 56,210 Cardona Construction of Public Market - - - - DOF-MDFO 685 685 Jala Jala Construction/maintenance/rehabilitation project - - - - Mutual Development Fund Office 7,040 7,040 Morong Construction/maintenance/rehabilitation project 16,169 - - - Mutual Development Fund Office 672 16,842 Morong Construction/maintenance/rehabilitation project - - - - Rizal Provincial Government 970 970 Morong Construction/maintenance/rehabilitation project - - - - Not indicated 12 12 Morong Solid Waste Management project - - - - MDFO-LISCOP 4,189 4,189 Sub-total 16,169 - - - 5,843 22,013 Pililla Acquisition of PPE 11,250 - - - - 11,250 Rodriguez Infrastructure projects - - 22,300 - DOF-MDFO 2,974 25,274 Rodriguez Not indicated - - - - Not indicated 12,263 12,263 Sub-total - - 22,300 - 15,237 37,537 San Mateo Acquisition of PPE/Construction projects 128,488 - - - Mutual Development Fund Office 31,010 159,498 Tanay Construction/maintenance/rehabilitation project 15,996 - - - Mutual Development Fund Office 7,313 23,310 Taytay Construction/maintenance/rehabilitation project 250,939 - - - DOF-MDFO 7,973 258,912 Teresa Construction/maintenance/rehabilitation project - - - - DOF-MDFO 1,288 1,288 Teresa Integrated Solid Waste Management Facility - - - - DOF-MDFO 3,220 3,220 Sub-total - - - - 4,509 4,509

Romblon Ferrol Not indicated - - - - Not indicated 7,052 7,052 Looc Not indicated - - - - Not indicated 11,930 11,930 Odiongan Not indicated - - - - Not indicated 36,946 36,946 Romblon Construction/maintenance/rehabilitation project 28,542 - - - - 28,542 San Agustin Construction/maintenance/rehabilitation project - 12,448 - - - 12,448

TOTAL 5,431,484 1,544,606 954,593 1,896,087 1,604,754 11,431,523

REGION V

140

Schedule 1.0




PROVINCES Albay Repair/construction of various roads and bridges 142,232 - - - - 142,232 Albay To finance Albay Higher Education Contibution Scheme 194,124 - - - - 194,124 Albay Not indicated - 178 - - Ministry of Local Government 2,125 2,303 Albay Not indicated - - - - Not indicated 14 14 Sub-total 336,357 178 - - 2,139 338,674 Camarines Norte Infrastructure projects & acquisition of PPE 346,359 - - - - 346,359 Camarines Sur Various infrastructure/priority dev't projects 6,967 1,246,409 - - President's Social Fund 1,095 1,254,471

Catanduanes Construction/maintenance/rehabilitation project - - - - Dept. of Interior and Local Gov't 4,389 4,389 Catanduanes Construction/maintenance/rehabilitation project - - - - DOF-MDFO 20,520 20,520 Catanduanes Acquisition of PPE - - 16,250 - - 16,250 Catanduanes RPT Administration Enhancement program - - - - DOF-MDFO 28,000 28,000 Catanduanes Unaccounted/Unrecorded Loans - - - - Not indicated (1,796) (1,796) Sub-total - - 16,250 - 51,112 67,362 Masbate Acquisition of PPE - 82,876 - - - 82,876 Sorsogon Acquisition of hospital equipment 225,734 - - - - 225,734 Sorsogon Not indicated - - - - Not indicated 2,424 2,424 Sub-total 225,734 - - - 2,424 228,158

CITIES Iriga Construction/maintenance/rehabilitation project - - 131,470 - MDFO-LOGOFIND 9,752 141,222 Iriga Acquisition of PPE - - 4,578 - - 4,578 Iriga Unaccounted/Unrecorded Loans - - - - Not indicated (7,868) (7,868) Sub-total - - 136,048 - 1,885 137,932 Legazpi Additional Working Capital 82,632 - - - National Housing Authority 4,774 87,405 Legazpi Construction of Public Market - - - - Defunct Presidential Committee on

Flagship Programs and Projects 41,010 41,010

Legazpi Unaccounted/Unrecorded Loans - - - - Defunct Presidential Committee on Flagship Programs and Projects

(41,010) (41,010)

Sub-total 82,632 - - - 4,774 87,405 Masbate Construction/maintenance/rehabilitation project - 35,119 - - - 35,119 Naga Repair of Public Market - 5,711 - - - 5,711 Naga Completion of Phase III of Metro Naga Colliseum 147,384 17,143 - - - 164,526 Naga Naga City's accounts payable with CASURECO II - 29,754 - - - 29,754 Sub-total 147,384 52,608 - - - 199,992 Sorsogon Construction/maintenance/rehabilitation project 92,221 - - - - 92,221 Tabaco Comnstruction of Tabaco City Mall/Supermarket 35,833 - - - - 35,833

MUNICIPALITIESAlbay

Camalig To provide LGU Equity for InFRES Project 13,318 - - - - 13,318

141

Schedule 1.0




Daraga Early redemption of of Daraga Municipal Bond - - 5,148 - - 5,148 Daraga Infrastructure projects - 1,064 - - - 1,064 Daraga IRA Monetization - 2,999 - - - 2,999 Daraga Micro lending project for Agri-business Enterprises - - - - President's Social Fund 672 672 Daraga Survey and Drainage Works - - - - National Housing Authority 3,136 3,136 Daraga Unaccounted/Unrecorded Loans - - - - Not indicated (2,265) (2,265) Sub-total - 4,062 5,148 - 1,542 10,753 Guinobatan Microfinance - - - - President's Social Fund 83 83 Guinobatan To provide LGU Equity for InFRES Project - 8,899 - - - 8,899 Sub-total - 8,899 - - 83 8,982 Jovellar Acquisition of PPE - 8,009 - - - 8,009 Jovellar Finance General Funding Requirements - 1,043 - - - 1,043 Jovellar Unaccounted/Unrecorded Loans - - - - Not indicated (1) (1) Sub-total - 9,052 - - (1) 9,051 Libon Construction of Town Center and Farm to Market Road 58,328 - - - - 58,328 Libon Reforestation Project - - - - Mutual Development Fund Office 3,528 3,528 Sub-total 58,328 - - - 3,528 61,855 Malilipot Not indicated - - - - Not indicated 3 3 Malinao Rehabilitation/expansion of Water supply system 24,368 - - - - 24,368 Malinao Not indicated - - - - Not indicated 4,712 4,712 Sub-total 24,368 - - - 4,712 29,080 Manito Not indicated - - - - Not indicated 11 11 Oas Completion of the Constuction of Municipal and Market Bldg. - 14,573 - - - 14,573

Oas Implementation of Micro, Small and Medium Enterprises - - - - President's Social Fund 1,000 1,000 Oas Unaccounted/Unrecorded Loans - - - - President's Social Fund (1,000) (1,000) Sub-total - 14,573 - - - 14,573 Pio Duran LGU equity for InFRES Projects - 5,471 - - - 5,471 Pio Duran Not indicated - - - - Not indicated 7 7 Sub-total - 5,471 - - 7 5,478 Polangui Construction of Additional Market building 7,167 - - - - 7,167 Sto. Domingo Improvement of Waterworks system - - - 11,415 - 11,415 Tiwi RPT Information Project - 1,888 - - - 1,888

Camarines Norte Basud Construction/maintenance/rehabilitation project 7,895 - - - - 7,895 Capalonga Multi purpose loan 11,000 - - - - 11,000 Capalonga Counterpart to the Infres Grant Project 6,389 - - - - 6,389 Capalonga Water Works System 15,450 - - - - 15,450 Capalonga Loan against NPS of 2011 and 2004 IRA Receivables 1,632 - - - - 1,632

142

Schedule 1.0




Sub-total 34,470 - - - - 34,470 Daet Construction/maintenance/rehabilitation project 44,402 - - - - 44,402 Daet Not indicated - - - - Not indicated 2 2 Sub-total 44,402 - - - 2 44,405 Jose Panganiban Acquisition of PPE 7,020 - 305 - - 7,325 Jose Panganiban Construction/maintenance/rehabilitation project 9,099 - - - - 9,099 Jose Panganiban To be used for various LGU projects and programs 1,982 - - - - 1,982 Sub-total 18,102 - 305 - - 18,406 Labo Construction/maintenance/rehabilitation project 20,207 - - - - 20,207 Labo Acquisition of PPE 11,200 - - - - 11,200 Labo To buy-out loan balance from PNB 12,977 - - - - 12,977 Labo Not indicated - - - - Not indicated 1 1 Sub-total 44,384 - - - 1 44,386 Paracale Construction/maintenance/rehabilitation project 1,750 - - - - 1,750 Paracale CBRM project - - - - WB-MDFO-DOF 3,754 3,754 Sub-total 1,750 - - - 3,754 5,504 San Vicente Construction/maintenance/rehabilitation project 1,135 - - - - 1,135 Sta. Elena Not indicated 6,900 - - - - 6,900 Talisay LGU counterpart funds for projects - (7) - - DOF-MDFO 1,814 1,807 Talisay Acquisition of PPE - 646 - - - 646 Talisay To take out loan from RB Sta. Elena - 781 - - - 781 Talisay Construction and other emergency multi-purpose 1,500 493 - - - 1,993 Sub-total 1,500 1,914 - - 1,814 5,228 Vinzons Mangrove Rehabilitation - - - - CBRMP 167 167

Camarines Sur Balatan Construction/maintenance/rehabilitation project 1,339 - - - Mutual Development Fund Office 7,179 8,519 Balatan Unaccounted/Unrecorded Loans - - - - Not indicated (436) (436) Sub-total 1,339 - - - 6,744 8,083 Buhi Acquisition of PPE 478 - - - - 478 Buhi Not indicated 3,413 - - - - 3,413 Buhi Not indicated - - - - Not indicated 7,181 7,181 Sub-total 3,890 - - - 7,181 11,071 Bula Construction/maintenance/rehabilitation project - - - - Local Gov't Finance Department 4,725 4,725 Bula Water System 15,464 - - - MDFO-CBRMP 5,331 20,795 Sub-total 15,464 - - - 10,056 25,520 Cabusao Not indicated - - - - Not indicated 2,025 2,025 Calabanga Acquisition of PPE - 1 - - - 1 Calabanga Construction/maintenance/rehabilitation project - 13,663 - - - 13,663 Calabanga Not indicated - - - - Not indicated 290 290

143

Schedule 1.0




Sub-total - 13,664 - - 290 13,954 Canaman Developmental projects - - - - DOF-MDFO 3,560 3,560 Caramoan Not indicated - - - - Not indicated 16,648 16,648 Del Gallego Acquisition of PPE 2,447 - - - Nat'l Electrification Administration* 46 2,492 Del Gallego Unaccounted/Unrecorded Loans - - - - Not indicated (175) (175) Sub-total 2,447 - - - (129) 2,318 Gainza Not indicated - - - - Not indicated 13 13 Gainza Community Based Mngt. Project-Riverbank Ecosystem - - - - Mutual Development Fund Office 2,334 2,334 Gainza Municipal Building project - - - 6,667 - 6,667 Gainza Unaccounted/Unrecorded Loans - - - - Not indicated (903) (903) Sub-total - - - 6,667 1,445 8,111 Garchitorena Construction of Ice Plant and Cold Storage Facility - - - - MDFO-CBRMP 3,435 3,435 Garchitorena Acquisition of PPE 1,402 - - - - 1,402 Sub-total 1,402 - - - 3,435 4,837 Goa Augmentation of Annual Budget 1,932 - - - - 1,932 Libmanan Acquisition of PPE - 7,014 - - - 7,014 Lupi Water Supply system/acquisition of Capital Assets 7,372 - - - - 7,372 Magarao Construction/maintenance/rehabilitation project 23,571 - - - - 23,571 Milaor Construction/maintenance/rehabilitation project - - - - DOF-MDFO 6,858 6,858 Milaor Financial Augmentation to General Fund 1,012 - - - - 1,012 Sub-total 1,012 - - - 6,858 7,870 Minalabac As equity for InFRES Project - 6,006 - - - 6,006 Nabua Construction/maintenance/rehabilitation project 40,278 - - - National Government 491 40,768 Nabua Construction/maintenance/rehabilitation project - - - - Provincial Gov't of Camarines Sur 205 205 Sub-total 40,278 - - - 696 40,973 Pasacao Construction/maintenance/rehabilitation project - - - - World Bank 4,016 4,016 Pasacao Unaccounted/Unrecorded Loans - - - - Not indicated (613) (613) Sub-total - - - - 3,403 3,403 Pili Construction/maintenance/rehabilitation project - 22,309 - - - 22,309 Pili Additional operating expenses 2,235 - - - - 2,235 Pili Not indicated - - - - Not indicated 1,601 1,601 Sub-total 2,235 22,309 - - 1,601 26,145 Presentacion Not indicated - - - - Not indicated 9,950 9,950 Sagnay To take out loan from PNB 1,563 - - - - 1,563 Sagnay Not indicated - - - - Not indicated 55 55 Sub-total 1,563 - - - 55 1,618 San Jose Contruction of public market 3,559 - - - - 3,559 San Jose Various projects incorporated in the budget 1,140 - - - - 1,140 Sub-total 4,699 - - - - 4,699

144

Schedule 1.0




Sipocot Priority projects of the Municipality 2,254 - - - - 2,254 Tigaon Construction of Post Harvest and Motorpool 20,329 - - - - 20,329 Tigaon Acquisition of PPE 1,973 - - - - 1,973 Sub-total 22,302 - - - - 22,302 Tinambac Acquisition of PPE 6,440 - - - - 6,440 Tinambac Construction of New Building 3,935 - - - - 3,935 Tinambac Unaccounted/Unrecorded Loans (10,375) - - - - (10,375) Sub-total - - - - - -

Catanduanes Baras Not indicated - - - - Not indicated 8,356 8,356 Bato Not indicated - - - - Not indicated 152 152 Caramoran Not indicated - - - - Not indicated 7 7 Gigmoto Acquisition of PPE - - 1,252 - - 1,252 Gigmoto Not indicated - - - - Not indicated 2,610 2,610 Sub-total - - 1,252 - 2,610 3,862 Panganiban Not indicated - - - - Not indicated 24,999 24,999 San Miguel Not indicated - - - - Not indicated 2,050 2,050 Viga Not indicated - - - - Not indicated 2 2 Virac Not indicated - - - - Not indicated 8,134 8,134

Masbate Aroroy Construction of Municipal Building 24,997 - - - - 24,997 Baleno Acquisition of PPE 33,321 - - - - 33,321 Balud Acquisition of Heavy Equipment - 2,121 - - - 2,121 Batuan Mangrove Reforestation - - - - MDFO-Manila 1,716 1,716 Batuan Not indicated - - - - Not indicated 7,719 7,719 Sub-total - - - - 9,435 9,435 Cataingan Contruction and rehabilitation projects - 36,971 - - - 36,971 Cawayan Acquisition of Heavy Equipment - - 0 - Department of Agriculture 1,506 1,506 Claveria Purchase of generator set and required equipment - 4,421 - - - 4,421 Dimasalang Detailed engineering design of water supply system 20,443 - - - - 20,443 Esperanza Not indicated - 8,497 - - - 8,497 Milagros Not indicated - - - - Not indicated 7 7 Mobo Construction of public market 7,773 - - - - 7,773 Mobo Acquisition of PPE 17,068 - - - - 17,068 Mobo Not indicated - - - - Not indicated 59 59 Sub-total 24,841 - - - 59 24,900 Monreal Mangrove Reforestation - - - - MDFO-Manila 9,286 9,286 Palanas Contruction and rehabilitation projects - 13,165 - - - 13,165 Pio V. Corpus Counterpart for SBRMP - 1,259 - - - 1,259

145

Schedule 1.0




Placer Acquisition of PPE and other developmental projects - 36,642 - - - 36,642 Uson Not indicated - - - - Not indicated 2,315 2,315

Sorsogon Barcelona Mangrove Reforestation - - - - DOF-MDFO 1,249 1,249 Barcelona Public market and bus terminal 14,777 - - - - 14,777 Barcelona Unaccounted/Unrecorded Loans - - - - Not indicated (1,291) (1,291) Sub-total 14,777 - - - (42) 14,735 Bulan Construction/maintenance/rehabilitation project 20,533 - - - - 20,533 Bulan Not indicated - - - - Not indicated 2,289 2,289 Sub-total 20,533 - - - 2,289 22,822 Bulusan To operationalize Bulusan Public Market - 37 - - - 37 Bulusan To provide safety and protection to coastal communities 1,871 - - - - 1,871 Bulusan Construction of secondary road network - 14,407 - - - 14,407 Sub-total 1,871 14,444 - - - 16,315 Casiguran Construction/maintenance/rehabilitation project 46,850 7,706 - - Mutual Development Fund Office 5,060 59,617 Casiguran Reforestration Project - - - - MDFO-CBRMP 885 885 Casiguran Unaccounted/Unrecorded Loans - - - - Not indicated (27,273) (27,273) Sub-total 46,850 7,706 - - (21,328) 33,228 Castilla Not indicated - 21,741 - - Mutual Development Fund Office 5,470 27,212 Castilla Not indicated - - - - Not indicated 685 685 Sub-total - 21,741 - - 6,155 27,896 Donsol Not indicated - - - - Not indicated 109 109 Gubat Construction of farm to market road - 5,625 - - - 5,625 Irosin Construction/maintenance/rehabilitation project 21,056 - - - - 21,056 Juban Waterworks system 1,815 - - - Mutual Development Fund Office 2,173 3,988 Juban Construction/maintenance/rehabilitation project 15,585 - - - - 15,585 Juban Natural Resource Management - - - - Mutual Development Fund Office 2,058 2,058 Juban Unaccounted/Unrecorded Loans - - - - Not indicated (907) (907) Sub-total 17,401 - - - 3,324 20,724 Magallanes Waterworks system - 6,833 - - Mutual Development Fund Office 129 6,962 Magallanes Unaccounted/Unrecorded Loans - - - - Not indicated (1,149) (1,149) Sub-total - 6,833 - - (1,020) 5,813 Matnog Construction/maintenance/rehabilitation project - 48,221 - - Premiumed-BLGF - 48,221 Matnog Acquisition of PPE 101 - - - - 101 Matnog Not indicated - - - - Not indicated 129 129 Sub-total 101 48,221 - - 129 48,452 Pilar Construction/maintenance/rehabilitation project 21,393 - - - - 21,393 Pilar Not indicated - - - - Not indicated 57 57 Sub-total 21,393 - - - 57 21,450

146

Schedule 1.0




Sta. Magdalena Construction/maintenance/rehabilitation project - - - - DOF-MDFO 5,772 5,772 TOTAL 1,916,549 1,719,689 159,002 18,081 217,232 4,030,553

REGION VIPROVINCES

Aklan Upgrading of Hospital Operations and Facilities/Construction of School

40,486 - - - DOF-MDFO 63,746 104,233

Aklan Construction of Sports Complex 52,286 - - - - 52,286 Aklan Installation of Unified Ticketing System 27,114 - - - - 27,114 Aklan Simulating local economic activity and SME growth - - - - President's Social Fund 70 70 Aklan Renovation of Caticlan passenger Terminal Building and Jetty

port - - 245,556 - - 245,556

Aklan Not indicated - - - - Not indicated 41 41 Sub-total 119,886 - 245,556 - 63,857 429,299 Antique SME's in the Province of Antique - - - - President's Social Fund 8,622 8,622 Antique Not indicated - - - - Dept. of Interior and Local Gov't 9,088 9,088 Antique Purchase of Heavy Equipment - 3,091 - - - 3,091 Antique Unaccounted/Unrecorded Loans - - - - Not indicated (461) (461)

Sub-total - 3,091 - - 17,249 20,340 Capiz To finance development projects - - - 394,947 - 394,947 Capiz Not indicated - - - - Not indicated 33,620 33,620 Sub-total - - - 394,947 33,620 428,567 Guimaras Construction of various buildings/water supply 54,103 - - - - 54,103 Guimaras Procurement of Heavy Equipment 63,129 - - - - 63,129 Guimaras Not indicated - - - - Not indicated 748 748 Sub-total 117,232 - - - 748 117,980 Iloilo Construction of Provincial Capitol 82,717 - - - - 82,717 Iloilo Purchase of Heavy Equipment 17,798 - - - - 17,798 Sub-total 100,514 - - - - 100,514 Negros Occidental Acquisition of Heavy Equipment - 80,267 - - DOF-MDFO 29,364 109,631 Negros Occidental Construction of various projects 216,099 32,128 - - - 248,227 Negros Occidental For importation of cattle/sheep from Australia 82,553 - - - - 82,553 Negros Occidental For importation of 1 unit of brand new dredger 44,122 - - - - 44,122 Negros Occidental Not indicated - - - - Not indicated 10,948 10,948 Sub-total 342,774 112,395 - - 40,312 495,482

CITIES Bacolod Not indicated - - - - Not indicated 531,005 531,005 Bago Not indicated - - - - Not indicated 65,679 65,679 Cadiz Not indicated - - - - Not indicated 167,214 167,214 Escalante Not indicated - - - - Not indicated 211,136 211,136

147

Schedule 1.0




Himamaylan Not indicated - - - - Not indicated 39,049 39,049 Iloilo Not indicated - - - - Not indicated 644,506 644,506 Kabankalan Not indicated - - - - Not indicated 343,672 343,672 La Carlota Not indicated - - - - Not indicated 24,393 24,393 Passi Not indicated - - - - Not indicated 138,180 138,180 Roxas Purchase of Heavy Equipment 10,495 - - - - 10,495 Sagay Not indicated - - - - Not indicated 469,806 469,806 Silay Not indicated - - - - Not indicated 68,410 68,410 Sipalay Not indicated - - - - Not indicated 187,564 187,564 Talisay Not indicated - - - - Not indicated 59,728 59,728 Victorias Not indicated - - - - Not indicated 59,063 59,063

MUNICIPALITIESAklan

Altavas Construction of Water System and School Building 6,767 2,267 - - - 9,034 Balete Construction and Rehabilitation of School Buildings - - - - Mutual Development Fund Office 1,633 1,633 Balete Acquisition of Heavy Equipment - 8,906 - - - 8,906 Balete Not indicated - - - - Not indicated 59 59 Sub-total - 8,906 - - 1,691 10,597 Batan Completion of New Municipal Building 292 - - - - 292 Batan Unaccounted/Unrecorded Loans - - - - Not indicated (32) (32) Sub-total 292 - - - (32) 259 Buruanga Construction of Public Market 6,689 - - - - 6,689 Buruanga Acquisition of Heavy Equipment 13,670 - - - - 13,670 Buruanga Unaccounted/Unrecorded Loans - - - - Not indicated (711) (711) Sub-total 20,359 - - - (711) 19,648 Ibajay Construction of Public Market 2,071 - - - - 2,071 Kalibo Construction of Public Market 15,533 - - - - 15,533 Kalibo Acquisition of Heavy Equipment 15,478 - - - - 15,478 Sub-total 31,011 - - - - 31,011 Lezo Construction of Municipal Building 6,661 - - - - 6,661 Libacao Construction of River Protection Wall - - - - DOF-MDFO 4,942 4,942 Libacao Acquisition of Heavy Equipment 9,987 - - - - 9,987 Sub-total 9,987 - - - 4,942 14,928 Madalag Construction of Municipal Building 3,694 - - - - 3,694 Madalag Various Municipal Projects 1,370 - - - - 1,370 Madalag Acquisition of Heavy Equipment 14,172 - - - - 14,172 Sub-total 19,237 - - - - 19,237 Makato Construction of Municipal Building 1,750 - - - DOF-MDFO 4,527 6,277 Makato Procurement of Post Harvest Facilities - - - - TLRC 1,000 1,000

148

Schedule 1.0




Makato Not indicated - - - - Not indicated 5 5 Sub-total 1,750 - - - 5,531 7,281 Malay Construction of Sanitary Landfill - 15,255 - - - 15,255 Malay Business Tax Enhancement Program - - - - DOF-MDFO-LOGOFIND 433 433 Sub-total - 15,255 - - 433 15,688 Malinao Construction of School Building - - - - World Bank/DOF 1,387 1,387 Malinao Rediscounting of unreleased IRA 1,331 - - - - 1,331 Malinao Unaccounted/Unrecorded Loans - - - - Not indicated (24) (24) Sub-total 1,331 - - - 1,363 2,694 New Washington Reconstruction of Seawall - - - - MDFO-LOGOFIND 1,889 1,889 New Washington Procurement of PPE 814 3,665 - - - 4,478 New Washington MEEDO Grocery Project - 4,250 - - - 4,250 Sub-total 814 7,915 - - 1,889 10,617 Tangalan Construction of Municipal Building 13,567 - - - - 13,567 Tangalan Unaccounted/Unrecorded Loans - - - - Not indicated (102) (102) Sub-total 13,567 - - - (102) 13,466

Antique Anini-Y Not indicated - - - - Not indicated 931 931 Barbaza Construction of Public Market - - - - DOF-MDFO 12,410 12,410 Belison Construction and Repair of School Buildings - - - - Mutual Development Fund Office 3,387 3,387 Belison Rice Assistance for Calamity Relief - - - - National Food Authority 456 456 Belison LGU Equity counterpart on LOGOFIND project - 119 - - - 119 Sub-total - 119 - - 3,843 3,962 Caluya Road Concreting - 6,000 - - - 6,000 Culasi Rice Assistance for Calamity Relief - - - - National Food Authority 2,288 2,288 Culasi Not indicated - - - - Not indicated 32 32 Sub-total - - - - 2,320 2,320 Hamtic Construction of Public Market 15,065 - - - - 15,065 Hamtic Unaccounted/Unrecorded Loans - - - - Not indicated (38) (38) Sub-total 15,065 - - - (38) 15,027 Libertad Not indicated - - - - Not indicated 13 13 Pandan Construction of Public Market and Slaughterhouse 8,205 - - - Mutual Development Fund Office 13,376 21,580 San Jose Development and Expansion of San Jose Cemetery 12,871 - - - - 12,871 San Remigio Rehabilitation of Waterworks System 3,115 - - - - 3,115 San Remigio Not indicated - - - - Not indicated 50 50 Sub-total 3,115 - - - 50 3,165 Sebaste Expansion of pipelines of Waterworks system 9,605 - - - - 9,605 Sebaste Development of New Source of Spring Water 4,340 - - - - 4,340 Sub-total 13,945 - - - - 13,945

149

Schedule 1.0




Tibiao Construction of Public Market - 12,495 - - - 12,495 Valderama Not indicated - - - - Not indicated 0 0

Capiz Cuartero Acquisition of Equipment 1,750 - - - - 1,750 Cuartero Not indicated - - - - Not indicated 347 347 Sub-total 1,750 - - - 347 2,097 Dao Not indicated - - - - President's Social Fund 438 438 Dumalag Installation of Pipelines - - - - National Housing Authority 5,162 5,162 Dumalag Unaccounted/Unrecorded Loans - - - - National Housing Authority (5,162) (5,162) Sub-total - - - - - - Dumarao Acquisition of Equipment 16,564 - - - - 16,564 Dumarao Unaccounted/Unrecorded Loans - - - - Not indicated (387) (387) Sub-total 16,564 - - - (387) 16,177 Ivisan Constuction of Ivisan Memorial Park - - - - DOF-MDFO-LOGOFIND 1,111 1,111 Ivisan Acquisition of Equipment 637 - - - - 637 Sub-total 637 - - - 1,111 1,748 Jamindan "Isang Bayarn Isang Produkto Isang Milyong Pisong

Programa" 1,000 - - - - 1,000

Jamindan Electrification Project of Brgys. 2,183 - - - - 2,183 Sub-total 3,183 - - - - 3,183 Maayon "Isang Bayarn Isang Produkto Isang Milyong Pisong

Programa" - - - - President's Social Fund 700 700

Maayon Construction of Housing Projects - - - - National Housing Authority 2,100 2,100 Sub-total - - - - 2,800 2,800 Mambusao Loan Assistance for Micro, Small, Medium Enterprises - - - - President's Social Fund 358 358 Panay Purchase of Heavy Equipment 3,791 - - - - 3,791 Panay Loan against Notice of Payment Schedule (NPS) of 2001 and

2004 IRAReceivables

1,603 - - - - 1,603

Sub-total 5,394 - - - - 5,394 Pilar Loan against Notice of Payment Schedule (NPS) of 2001 and

2004 IRAReceivables

1,546 - - - - 1,546

Pres. Roxas "Isang Bayarn Isang Produkto Isang Milyong Pisong Programa"

- - - - President's Social Fund 1,000 1,000

Sapian Purchase of Heavy Equipment 2,606 - - - - 2,606 Sigma Construction of Sigma Moscuvado Mill and Water System 894 22,105 - - - 23,000 Sigma Procurement of Equipment - - - - Department of Finance 15,485 15,485 Sub-total 894 22,105 - - 15,485 38,485

150

Schedule 1.0




Tapaz Development of Water Supply - - - - DOF-MDFO 13,997 13,997 Tapaz Installation of electrical lines - - - - National Housing Authority 643 643 Tapaz Unaccounted/Unrecorded Loans - - - - National Housing Authority (643) (643) Sub-total - - - - 13,997 13,997

Guimaras Buenavista Acquisition of Heavy Equipment 10,355 - - - - 10,355 San Lorenzo Acquisition of Heavy Equipment 10,714 - - - - 10,714

Iloilo Alimodian Not indicated - - - - Not indicated 27,773 27,773 Anilao Not indicated - - - - Not indicated 482 482 Badiangan Not indicated - - - - Not indicated 1,297 1,297 Barotac Viejo Not indicated - - - - Not indicated 16,900 16,900 Bingawan Not indicated - - - - Not indicated 14,094 14,094 Calinog Not indicated - - - - Not indicated 23,604 23,604 Carles Not indicated - - - - Not indicated 1,043 1,043 Concepcion Not indicated - - - - Not indicated 4,437 4,437 Dingle Not indicated - - - - Not indicated 2,600 2,600 Dueñas Not indicated - - - - Not indicated 14,405 14,405 Estancia Not indicated - - - - Not indicated 2,771 2,771 Igbaras Not indicated - - - - Not indicated 20,000 20,000 Janiuay Not indicated - - - - Not indicated 3,840 3,840 Lambunao Not indicated - - - - Not indicated 21,480 21,480 Leganes Not indicated - - - - Not indicated 15,704 15,704 Lemery Not indicated - - - - Not indicated 853 853 Leon Not indicated - - - - Not indicated 5,156 5,156 Maasin Not indicated - - - - Not indicated 2,893 2,893 Miagao Not indicated - - - - Not indicated 2,280 2,280 Mina Not indicated - - - - Not indicated 9,258 9,258 New Lucena Not indicated - - - - Not indicated 2,729 2,729 Pavia Not indicated - - - - Not indicated 6,776 6,776 Pototan Not indicated - - - - Not indicated 3,656 3,656 San Joaquin Not indicated - - - - Not indicated 8,116 8,116 San Miguel Not indicated - - - - Not indicated 7,099 7,099 San Rafael Not indicated - - - - Not indicated 6,305 6,305 Sara Not indicated - - - - Not indicated 19,674 19,674 Sta. Barbara Not indicated - - - - Not indicated 2,979 2,979 Tigbauan Not indicated - - - - Not indicated 19,000 19,000 Tubungan Not indicated - - - - Not indicated 6,516 6,516

Negros Occidental

151

Schedule 1.0




Binibagan Not indicated - - - - Not indicated 5,157 5,157 Calatrava Not indicated - - - - Not indicated 7,352 7,352 Candoni Not indicated - - - - Not indicated 410 410 Cauayan Not indicated - - - - Not indicated 12,849 12,849 Hinigaran Not indicated - - - - Not indicated 18,370 18,370 Hinobaan Not indicated - - - - Not indicated 50,222 50,222 Ilog Not indicated - - - - Not indicated 17,676 17,676 Isabela Not indicated - - - - Not indicated 8,459 8,459 Manapla Not indicated - - - - Not indicated 50 50 Moises Padilla Not indicated - - - - Not indicated 10,200 10,200 Murcia Not indicated - - - - Not indicated 32,128 32,128 Pontevedra Not indicated - - - - Not indicated 289 289 San Enrique Not indicated - - - - Not indicated (64) (64) Toboso Not indicated - - - - Not indicated 20,663 20,663 Valladolid Not indicated - - - - Not indicated 14,459 14,459

TOTAL 911,594 190,549 245,556 394,947 3,720,192 5,462,837

REGION VIIPROVINCES

Bohol Purchase of Heavy Equipment 94,796 - - - - 94,796 Bohol Rice Accelerated Enhancement Response 26,788 - - - - 26,788 Bohol Not indicated - - - - Dept. of Interior and Local Gov't 35,800 35,800 Bohol Not indicated - - - - Not indicated 1,718 1,718 Sub-total 121,583 - - - 37,519 159,102 Negros Oriental Not indicated - - - - Not indicated 120,507 120,507 Siquijor Construction and Rehabilitation Projects 6,304 - - - - 6,304 Siquijor Not indicated - - - - Not indicated 11,978 11,978 Sub-total 6,304 - - - 11,978 18,282

CITIES Bais Not indicated - - - - Not indicated 206,611 206,611 Bayawan Not indicated - - - - Not indicated 59,362 59,362 Bogo Not indicated - - - - Not indicated 46,433 46,433 Canlaon Not indicated - - - - Not indicated 31,667 31,667 Carcar Not indicated - - - - Not indicated 606 606 Cebu Not indicated 2,796,508 - - - - 2,796,508 Danao Not indicated - - - - Not indicated 90,983 90,983 Dumaguete Resettlement Program - - - - Child and Family Services

Philippines, Inc. (ALGERS) 745 745

Dumaguete Priority Development Projects 4,914 - - 3,429 - 8,343 Dumaguete Construction of School Buildings 7,969 - - - - 7,969

152

Schedule 1.0




Sub-total 12,883 - - 3,429 745 17,057 Guihulngan Not indicated - - - - Not indicated 72,448 72,448 Lapu-Lapu Various Infrastructure projects 106,034 - - - - 106,034 Lapu-Lapu Acquisition of Punta Engaño Housing Project - - - - National Housing Authority 1,781 1,781 Lapu-Lapu Not indicated 208,657 - - - - 208,657 Sub-total 314,691 - - - 1,781 316,473 Mandaue Implementation of CEBU NORTH Bus Terminal - - - - Department of Finance 3,077 3,077 Mandaue Various Infrastructure projects 137,061 292,206 - - - 429,267 Mandaue Solid Waste Management project - 21,440 - - - 21,440 Sub-total 137,061 313,646 - - 3,077 453,785 Naga Not indicated - - - - Not indicated 2,420 2,420 Tagbilaran Acquisition of Solid Waste Equipment - - - - Department of Finance 11,060 11,060 Tagbilaran Construction of Motorpool Building - - - - Department of Finance 10,936 10,936 Tagbilaran Rehabilitation of Roads - 41,071 - - - 41,071 Tagbilaran Unaccounted/Unrecorded Loans - - - - Not indicated (25) (25) Sub-total - 41,071 - - 21,971 63,043 Talisay Not indicated - - - - Not indicated 3,117 3,117 Tanjay Not indicated - - - - Not indicated 92,667 92,667 Toledo Not indicated - - - - Not indicated 163,697 163,697

MUNICIPALITIESBohol

Anda Rehabilitation of Waterworks System - 17,239 - - - 17,239 Antequera Improvement of Waterworks System 954 - - - - 954 Antequera Purchase of Heavy Equipment 12,060 - - - - 12,060 Sub-total 13,014 - - - - 13,014 Bien Unido Not indicated - - - - Not indicated 21,503 21,503 Bilar Construction of Municipal Building 5,968 - - - - 5,968 Bilar Rehabilitaion of Waterworks System 19,250 - - - - 19,250 Bilar Not indicated - - - - DOF-LOGOFIND 359 359 Sub-total 25,218 - - - 359 25,577 Buenavista Infrastructure Projects - - - - DOF-BLFG-MDFO 8,464 8,464 Calape Not indicated - - - - Not indicated 2,259 2,259 Candijay Not indicated - - - - Not indicated 136 136 Carmen Acquisition of Land and Other Equipment 5,134 - - - Department of Agriculture 1,680 6,814 Carmen Priority Development Projects 7,144 - - - - 7,144 Carmen Construction 6,927 - - - - 6,927 Carmen Not indicated - - - - Not indicated 10 10 Sub-total 19,204 - - - 1,690 20,894 Catigbian For eco-adventure park - - - - First Consolidated Bank, Inc. 1,978 1,978

153

Schedule 1.0




Catigbian For livestock auction center - - - - DOF-MDFO 2,115 2,115 Catigbian Municipal Health Center - - - - DOF-MDFO 2,220 2,220 Sub-total - - - - 6,313 6,313 Dagohoy Waterworks Expansion project 12,222 - - - - 12,222 Danao Not indicated - - - - Not indicated 20,329 20,329 Dauis Waterworks System - - - - Department of Finance 2,686 2,686 Dimiao Purchase of Heavy Equipment 3,485 - - - - 3,485 Dimiao Unaccounted/Unrecorded Loans - - - - Not indicated (3) (3) Sub-total 3,485 - - - (3) 3,482 Duero Community Based Result Management Project - - - - Mutual Development Fund Office 2,255 2,255 Duero Municipal Building Construction 11,998 - - - - 11,998 Duero Not indicated - - - - Not indicated 419 419 Sub-total 11,998 - - - 2,673 14,671 Getafe Rehabilitation and Development of Beneficiary Barangays - - - - DOF-MDFO 3,197 3,197 Getafe Unaccounted/Unrecorded Loans - - - - Not indicated (221) (221) Sub-total - - - - 2,976 2,976 Guindulman Construction - Infrastructure 27,917 - - - - 27,917 Inabanga Not indicated - - - - Not indicated 3,627 3,627 Jagna Not indicated - - - - Not indicated 31,315 31,315 Lila Construction of Multi-purpose building 875 - - - - 875 Loay Rehabilitation of Waterworks System - 18,792 - - - 18,792 Loboc Not indicated - - - - Not indicated 9,330 9,330 Loon Purchase of Heavy Equipment 6,719 - - - - 6,719 Loon Coastal Resource Management Project - - - - Mutual Development Fund Office 484 484 Loon Unaccounted/Unrecorded Loans - - - - Not indicated (1,120) (1,120) Sub-total 6,719 - - - (636) 6,083 Mabini Purchase of Heavy Equipment 161 - - - - 161 Pilar Construction of Bldg. & Purchase of Furniture and Fixtures - - - - DOF-LOGOFIND 8,730 8,730 Pilar Rehabilitation of Waterworks - - - - DOF-CBRMP 2,588 2,588 Pilar Purchase of Heavy Equipment 6,564 - - - - 6,564 Pilar Not indicated - - - - Not indicated 850 850 Sub-total 6,564 - - - 12,168 18,733 Sagbayan Not indicated - - - - Not indicated 9,197 9,197 San Isidro Not indicated - - - - Not indicated 6,320 6,320 San Miguel Not indicated - - - - Not indicated 19,515 19,515 Sevilla Purchase of Heavy Equipment & Infrastructure projects - 1,620 - - - 1,620 Sierra-Bullones Waterworks System - 17,908 - - - 17,908 Sierra-Bullones Not indicated - - - - Not indicated 10 10 Sub-total - 17,908 - - 10 17,918

154

Schedule 1.0




Sikatuna Community Based Result Management Project - - - - DOF-MDFO 3,119 3,119 Talibon Construction of Public Market 45,016 - - - - 45,016 Trinidad Not indicated - - - - Not indicated 7,234 7,234 Tubigon Not indicated - - - - Not indicated 17,535 17,535 Ubay Not indicated - - - - Not indicated 19,805 19,805 Valencia Not indicated - - - - Not indicated 15,214 15,214

Cebu Alcantara Not indicated - - - - Not indicated 7,605 7,605 Algeria Not indicated - - - - Not indicated 4,083 4,083 Aloquinsan Not indicated - - - - Not indicated 10,731 10,731 Argao Not indicated - - - - Not indicated 7,106 7,106 Badian Not indicated - - - - Not indicated 3,397 3,397 Balamban Not indicated - - - - Not indicated 10,482 10,482 Barili Not indicated - - - - Not indicated 1,999 1,999 Boljo-on Not indicated - - - - Not indicated 63 63 Borbon Not indicated - - - - Not indicated 32 32 Carmen Not indicated - - - - Not indicated (2) (2) Compostela Not indicated - - - - Not indicated 1,000 1,000 Consolacion Not indicated - - - - Not indicated 43,252 43,252 Cordova Not indicated - - - - Not indicated 12,012 12,012 Daan Bantayan Not indicated - - - - Not indicated 15,637 15,637 Dalaguete Not indicated - - - - Not indicated 25,741 25,741 Dumanjug Not indicated - - - - Not indicated 4,490 4,490 Ginatilan Not indicated - - - - Not indicated 128 128 Liloan Not indicated - - - - Not indicated 42,188 42,188 Madridejos Not indicated - - - - Not indicated 1,000 1,000 Medellin Not indicated - - - - Not indicated 271 271 Moalboal Not indicated - - - - Not indicated 4,788 4,788 Pinamungajan Not indicated - - - - Not indicated 1 1 Poro Not indicated - - - - Not indicated 23,464 23,464 San Fernando Not indicated - - - - Not indicated 13 13 San Francisco Not indicated - - - - Not indicated 15,687 15,687 San Remigio Not indicated - - - - Not indicated 2,807 2,807 Santander Not indicated - - - - Not indicated 685 685 Sibonga Not indicated - - - - Not indicated 1,019 1,019 Sogod Not indicated - - - - Not indicated 18,354 18,354 Tabogon Not indicated - - - - Not indicated 4,400 4,400

Negros Oriental Amlan Not indicated - - - - Not indicated 3,058 3,058

155

Schedule 1.0




Ayungon Not indicated - - - - Not indicated 5,950 5,950 Basay Not indicated - - - - Not indicated 19,596 19,596 Bindoy Not indicated - - - - Not indicated 12,547 12,547 Jimalalud Not indicated - - - - Not indicated 376 376 La Libertad Not indicated - - - - Not indicated 4,373 4,373 Manjuyod Not indicated - - - - Not indicated 1,263 1,263 Pamplona Not indicated - - - - Not indicated 2,621 2,621 San Jose Not indicated - - - - Not indicated 970 970 Sta. Catalina Not indicated - - - - Not indicated 5,876 5,876 Siaton Not indicated - - - - Not indicated 4,607 4,607 Sibulan Not indicated - - - - Not indicated 11,840 11,840 Tayasan Not indicated - - - - Not indicated 5,967 5,967 Valencia Not indicated - - - - Not indicated 13,000 13,000 Zamboanguita Not indicated - - - - Not indicated 32,543 32,543

Siquijor Larena Rehabilitation and Expansion of Water Supply - - - - Department of Finance 19,859 19,859 Lazi To finance urgently needed projects - - - - First Consolidated Bank, Inc. 885 885 San Juan Not indicated - - - - Not indicated 12 12 Siquijor Public Market Structure - - - - Local Gov't Finance Department 3,298 3,298 Siquijor Not indicated - - - - Not indicated 233 233 Sub-total - - - - 3,531 3,531

TOTAL 3,561,425 410,277 - 3,429 1,602,034 5,577,165

REGION VIIIPROVINCES

Biliran Not indicated - - - - Not indicated 170,974 170,974 Eastern samar Not indicated - - - - Not indicated 112,987 112,987 Leyte Not indicated - - - - Not indicated 425,389 425,389 Southern leyte Not indicated - - - - Not indicated 334,971 334,971 Northern samar Not indicated - - - - Not indicated 56,616 56,616 Samar Not indicated - - - - Not indicated 494 494

CITIES Baybay Not indicated - - - - Not indicated 18,428 18,428 Borongan Not indicated - - - - Not indicated 46,840 46,840 Calbayog Not indicated - - - - Not indicated 496,647 496,647 Catbalogan To defray priority obligations of the LGU 12,500 - - - - 12,500 Catbalogan Acquisition of Heavy Equipment 47,613 - - - - 47,613 Sub-total 60,113 - - - - 60,113 Maasin Not indicated - - - - Not indicated 83,547 83,547 Ormoc Not indicated - - - - Not indicated 33,704 33,704

156

Schedule 1.0




Tacloban To pay an existing loan with the Phil. Postal Savings Bank, Inc. (PPSBI) – Tacloban Branch

- 77,669 - - - 77,669

Tacloban To finance the construction of the New Bus Terminal w/ Public Market and Shopping Center at Brgy. Abucay

194,971 - - - - 194,971

Tacloban For partial reimbursement of funds used to finance the construction of Tacloban City Astrodome

10,286 - - - - 10,286

Tacloban Not indicated - - - - Not indicated 1 1 Sub-total 205,256 77,669 - - 1 282,926

MUNICIPALITIESBiliran

Almeria Not indicated - - - - Not indicated 8 8 Biliran Construction of Public Market Bldg 540 - - - - 540 Cabucgayan Improvement of Waterworks System 4,507 - - - MDGF 7,454 11,961 Caibiran Construction of Market 4,327 - - - - 4,327 Culaba Improvement of Waterworks System 12,912 - - - - 12,912 Culaba Unaccounted/Unrecorded Loans - - - - Not indicated (4,690) (4,690) Sub-total 12,912 - - - (4,690) 8,222 Kawayan NFS 945 - - - - 945 Kawayan Construction of Water System 10,714 - - - - 10,714 Kawayan SEDIP 2,389 - - - - 2,389 Kawayan Not indicated - - - - Not indicated 597 597 Sub-total 14,048 - - - 597 14,645 Naval To construct drainage system @ Caneja St. 3,212 - - - - 3,212

Eastern Samar Arteche Constrcution of Farm to Market Road - 15,363 - - - 15,363 Arteche Not indicated - - - - Not indicated 177 177 Sub-total - 15,363 - - 177 15,540 Balangiga IRA Monetization 1,862 - - - - 1,862 Balangiga Devt of Water Supply System – Level III 11,666 - - - - 11,666 Sub-total 13,528 - - - - 13,528 Balangkayan Not indicated - - - - Not indicated 7,217 7,217 Can-avid Not indicated - - - - Not indicated 16,128 16,128 Dolores Not indicated - - - - Not indicated 20,539 20,539 Gen mcarthur Livelihood, Natural Resource Management Component - - - - MDFO-DOF 13,299 13,299 Gen mcarthur Construction of Public Market - 4,039 - - - 4,039 Gen mcarthur Unaccounted/Unrecorded Loans - - - - MDFO-DOF (13,299) (13,299) Sub-total - 4,039 - - - 4,039 Giporlos Devt of Water Supply System – Level III 16,831 - - - - 16,831 Guiuan Not indicated - - - - Not indicated 22,808 22,808

157

Schedule 1.0




Hernani Counterpart on Construction of Farm to Market Road - 5,518 - - - 5,518 Hernani Not indicated - - - - Not indicated 4,940 4,940 Sub-total - 5,518 - - 4,940 10,458 Lawa-an Not indicated - - - - Not indicated 20,816 20,816 Llorente Not indicated - - - - Not indicated 5,316 5,316 Maydolong Not indicated - - - - Not indicated 9,776 9,776 Mercedes Not indicated - - - - Not indicated 685 685 Quinapondan To provide service vehicle for LGU Quinapondan employees 1,198 - - - - 1,198

Quinapondan Construction of Quinapondan Public Market 2,288 - - - - 2,288 Quinapondan To supplement the necessary expenditures of the priority

programs of the municipality. 860 - - - - 860

Quinapondan Unaccounted/Unrecorded Loans (4,345) - - - - (4,345) Sub-total - - - - - - Salcedo Municipal Water System Project 15,926 - - - - 15,926 Salcedo Unaccounted/Unrecorded Loans - - - - Not indicated (337) (337) Sub-total 15,926 - - - (337) 15,589 San julian Construction of Health center and Medical Equipments - - - - MDFO/Logofind 712 712

San julian To finance Level III Water System - 11,875 - - - 11,875 Sub-total - 11,875 - - 712 12,587 Sulat Construction of Livelihood Skills & Training Center - - 15,478 - - 15,478 Sulat Farm to Market Road - - 10,537 - - 10,537 Sulat Not indicated - - - - Not indicated 6,296 6,296 Sub-total - - 26,015 - 6,296 32,311

Leyte Alang-alang Not indicated - - - - Not indicated 14,585 14,585 Albuera Not indicated - - - - Not indicated 23,378 23,378 Barugo Not indicated - - - - Not indicated 3,636 3,636 Bato Not indicated - - - - Not indicated 55,852 55,852 Carigara Not indicated - - - - Not indicated 16,670 16,670 Dulag Not indicated - - - - Not indicated 16,206 16,206 Hilongos Not indicated - - - - Not indicated 28,846 28,846 Inopacan Not indicated - - - - Not indicated 4,119 4,119 Isabel Not indicated - - - - Not indicated 161,962 161,962 Jaro Not indicated - - - - Not indicated 10,118 10,118 Javier Not indicated - - - - Not indicated 1,260 1,260 Julita Not indicated - - - - Not indicated 17,096 17,096 La paz Not indicated - - - - Not indicated 2,379 2,379 Mahaplag Not indicated - - - - Not indicated 38,591 38,591

158

Schedule 1.0




Matag-ob Not indicated - - - - Not indicated 2,954 2,954 Matalom Not indicated - - - - Not indicated 20,490 20,490 Merida Not indicated - - - - Not indicated 18,071 18,071 Palompon Not indicated - - - - Not indicated 17,516 17,516 Pastrana Not indicated - - - - Not indicated 1,186 1,186 San isidro Not indicated - - - - Not indicated 27,775 27,775 San miguel Not indicated - - - - Not indicated 13,521 13,521 Sta. Fe Not indicated - - - - Not indicated 4,205 4,205 Tabango Not indicated - - - - Not indicated 1,908 1,908 Tanauan Not indicated - - - - Not indicated 43,992 43,992 Tolosa Not indicated - - - - Not indicated 2,309 2,309 Tunga Not indicated - - - - Not indicated 2,669 2,669 Villaba Not indicated - - - - Not indicated 27,004 27,004

Southern Leyte Anahawan Not indicated - - - - Not indicated 5,006 5,006 Bontoc Not indicated - - - - Not indicated 20,324 20,324 Hinunangan Not indicated - - - - Not indicated 12,862 12,862 Libagon Not indicated - - - - Not indicated 14,755 14,755 Liloan Not indicated - - - - Not indicated 16,093 16,093 Limasawa Not indicated - - - - Not indicated 3,902 3,902 Macrohon Not indicated - - - - Not indicated 41,702 41,702 Malitbog Not indicated - - - - Not indicated 306 306 Padre burgos Not indicated - - - - Not indicated 20,477 20,477 San francisco Not indicated - - - - Not indicated 3,989 3,989 San juan Not indicated - - - - Not indicated 1,203 1,203 Silago Not indicated - - - - Not indicated 11,102 11,102 Sogod Not indicated - - - - Not indicated 41,457 41,457 Tomas uppos Construction of Level III Water Supply System - - - - MDFO-DOF 27,187 27,187 Tomas uppos Loan against Notice of Payment Schedule (NPS) of the IRA

Receivable from2001 to 2004 845 - - - - 845

Sub-total 845 - - - 27,187 28,032 Northern Samar

Allen Not indicated - - - - Not indicated 27,086 27,086 Biri Not indicated - - - - Not indicated 8 8 Bobon Not indicated - - - - Not indicated 5,886 5,886 Capul Not indicated - - - - Not indicated 7,616 7,616 Catarman Not indicated - - - - Not indicated 14,737 14,737 Catubig Not indicated - - - - Not indicated 6,985 6,985 Gamay Not indicated - - - - Not indicated 497 497

159

Schedule 1.0




Laoang Not indicated - - - - Not indicated 249 249 Lavezares Not indicated - - - - Not indicated 4,217 4,217 Mapanas Not indicated - - - - Not indicated 5,097 5,097 Palapag Not indicated - - - - Not indicated 30,434 30,434 Pambujan Not indicated - - - - Not indicated 22,981 22,981 San isidro Not indicated - - - - Not indicated 4,555 4,555 San roque Not indicated - - - - Not indicated 1,428 1,428 Victoria Not indicated - - - - Not indicated 7,560 7,560

Samar Basey Not indicated - - - - Not indicated 39,237 39,237 Calbiga Not indicated - - - - Not indicated 12,700 12,700 Daram Not indicated - - - - Not indicated 2,995 2,995 Gandara Not indicated - - - - Not indicated 7,172 7,172 Jiabong Not indicated - - - - Not indicated 1,350 1,350 Marabut Not indicated - - - - Not indicated 7,737 7,737 Motiong Not indicated - - - - Not indicated 18,529 18,529 Pagsanghan Not indicated - - - - Not indicated 4,399 4,399 Pinabacdao Not indicated - - - - Not indicated 6,445 6,445 San jose de buan Not indicated - - - - Not indicated 2,838 2,838 San sebastian Not indicated - - - - Not indicated 8,796 8,796 Sta. Margarita Not indicated - - - - Not indicated 6,015 6,015 Sta. Rita Not indicated - - - - Not indicated 36,963 36,963 Sto. Nino Not indicated - - - - Not indicated 1,721 1,721 Talalora Not indicated - - - - Not indicated 4,560 4,560 Villareal Not indicated - - - - Not indicated 7,035 7,035

TOTAL 352,045 114,464 26,015 - 3,005,532 3,498,056

REGION IXPROVINCES

Zamboanga del Norte Construction/Improvement of Rural Roads and Bridges - - - - Dept. of Interior and Local Gov't 29,724 29,724 Zamboanga del Norte Construction Zambonga del Norte Medical Center - - 125,000 - - 125,000 Sub-total - - 125,000 - 29,724 154,724 Zamboanga del Sur Refinance LGU Bonds and all outstanding LBP and DBP

loans, inclusive of DST, pre-termination fees if any, and othercharges, fees and taxes relative to the LBP refinancing.

- - - 468,565 - 468,565

Zamboanga del Sur Purchase of Heavy Equipment - - - 177,778 - 177,778

160

Schedule 1.0




Zamboanga del Sur To borrow funds from the Municipal Development Fund Office(MDFO) under the Department of Finance (DOF) in the HealthSector Reform Agenda Support Programme (HSRASP).

- - - - Mutual Development Fund Office 13,985 13,985

Zamboanga del Sur Unaccounted/Unrecorded Loans - - - - Not indicated (963) (963) Sub-total - - - 646,343 13,022 659,365 Zamboanga Sibugay Provincial/Municipal Counterpart in the implementation of

Secondary Education Development and Improvement Projectin the entire Province

- 10,859 - - - 10,859

Zamboanga Sibugay Construction of Provincial Government Center, Power Houseand Acquisition of Power Equipment.

- 167,270 - - - 167,270

Zamboanga Sibugay Restructuring of the past due term loan obligation, theproceeds of the Loan was used exclusively for the acquisitionof heavy equipment.

- - 90,426 - - 90,426

Zamboanga Sibugay To refinance all outstanding Loans at LBP IRA Term LoanMonetization loans, inclusive of DST, pre-termination fees,other fees and charges.

- - - 11,333 - 11,333

Zamboanga Sibugay To finance the construction and design of the ProvincialHospital

- - - 58,588 - 58,588

Zamboanga Sibugay Purchase, operation, maintenance & repair/lease of medicalequipment

- - - 98,454 - 98,454

Sub-total - 178,129 90,426 168,376 - 436,930 CITIES

Dapitan Completion/Furnishing of Gov't. Center - - 208,786 - - 208,786 Dapitan Dev't. Dapitan City Employees Housing Project - - - - National Housing Authority 2,190 2,190 Sub-total - - 208,786 - 2,190 210,975 Dipolog Construction of Dipolog City Public Market & Solid Waste

Mgt. - - - - DOF-MDFO (PREMIUMED I) 343 343

Dipolog Not indicated - - - - DOF-MDFO (PREMIUMED I) 4,365 4,365 Dipolog Seawall Protection and Foreshore Development - - - - DOF-MDFO 43,192 43,192 Dipolog Computerization Project & Rotary Drilling Rig Machine - 638 - - - 638 Dipolog IRA Receivable 2001 & 2004 14,576 - - - - 14,576 Dipolog Construction of Dipolog City Multi Purpose Sports Complex 193,896 - - - - 193,896 Dipolog Construction of Dipolog City-Barra-Minaog Bypass Road 10,000 - - - - 10,000 Sub-total 218,472 638 - - 47,899 267,009 Isabela Not indicated - - - - Not indicated 94,707 94,707 Pagadian Not indicated - - - - Not indicated 819,229 819,229

MUNICIPALITIESZamboanga del Norte

161

Schedule 1.0




Baliguian Construction of Legislative Building 1,622 - - - - 1,622 Baliguian Not indicated - - - - Not indicated 406 406 Sub-total 1,622 - - - 406 2,028 Gutalac To purchase one unit of Road Grader 2,042 - - - - 2,042 Gutalac Unaccounted/Unrecorded Loans - - - - Not indicated (511) (511) Sub-total 2,042 - - - (511) 1,532 Jose dalman Acquisition of Heavy equipment and improvement of the

Municipal Hall - - - 10,530 - 10,530

Jose dalman Bridge Credit Financing facility for the IRA Differential for FYs 2001 and 2004

- - - 1,231 - 1,231

Jose dalman Not indicated - - - - Not indicated 60 60 Sub-total - - - 11,761 60 11,821 Katipunan To finance the construction of RoRo Port 17,550 - - - - 17,550 Katipunan For brand new Heavy Equipment 5,435 - - - - 5,435 Sub-total 22,985 - - - - 22,985 Labason Construction of Public Market Building (7 Stalls) 1,785 - - - - 1,785 Liloy TL-Municipal Building 17,249 - - - - 17,249 Liloy Unaccounted/Unrecorded Loans - - - - Not indicated (252) (252) Sub-total 17,249 - - - (252) 16,997 Manukan Constuction 2-Storey Public Market - 11,875 - - - 11,875 Mutia For the construction of New Mun. Hall Building 3,000 - - - - 3,000 Polanco Construction of Mun. Building 23,995 - - - - 23,995 Polanco Not indicated - - - - Not indicated 7,637 7,637 Sub-total 23,995 - - - 7,637 31,632 President Manuel A. Roxas Port Expansion 24,962 - - - - 24,962 President Manuel A. Roxas IRA Monetization 2,387 - - - - 2,387 President Manuel A. Roxas Port Repair/Rehabilitation 6,211 - - - - 6,211 President Manuel A. Roxas Acquisition of Heavy Equipment 4,380 - - - - 4,380 President Manuel A. Roxas Not indicated - - - - Not indicated 4,218 4,218 Sub-total 37,939 - - - 4,218 42,158 Rizal Construction of Rizal's 2-storey Mun. Building/Multi-Purpose 2,700 - - - - 2,700

Salug Construction of Salug Terminal and Commercial Complex 6,040 - - - - 6,040 Sergio Osmeña Sr. Maggomahan Project, Water System, Fertilizer Processing

Plant Economic Development Project Capital Outlay 2,188 - - - - 2,188

Sergio Osmeña Sr. Construction of Public Market and Integrated Bus Terminal 57,193 - - - - 57,193 Sergio Osmeña Sr. Market Annex/Slaughter House 38,000 - - - - 38,000 Sub-total 97,380 - - - - 97,380 Siayan Acquisition of Equipment - - 5,368 - - 5,368

162

Schedule 1.0




Sindangan Construction of Commercial Center and Public Transport Terminal

- - 71,956 - - 71,956

Siocon Construction of Cultural and Exhibit Center 20,646 - - - - 20,646 Siocon Not indicated - - - - Not indicated 72 72 Sub-total 20,646 - - - 72 20,718 Sirawai For Sirawai Settlement Project - 12,414 - - - 12,414 Sirawai LGU Operations/Projects 4,514 - - - - 4,514 Sirawai Not indicated - - - - Not indicated 29 29 Sub-total 4,514 12,414 - - 29 16,957 Tampilisan Road Maintenance 1,463 - - - - 1,463 Tampilisan LGU Service 285 - - - - 285 Tampilisan Not indicated - - - - Not indicated 2 2 Sub-total 1,747 - - - 2 1,749

Zamboanga del SurAurora Construction of Municipal Hall building - 4,501 - - - 4,501 Aurora Purchase of vehicle (Montero sports) - 1,000 - - - 1,000 Sub-total - 5,501 - - - 5,501 Bayog To finance water system 1,212 - - - JBIC Fund 9,173 10,385 Bayog Not indicated 3,214 - - - - 3,214 Bayog For the rehabilitation of River Control - - - - MDFO-Logofind 5,643 5,643 Bayog Not indicated - - - - OTOP-PGMA Social Fund 389 389 Bayog Not indicated - - - - Not indicated 110 110 Sub-total 4,426 - - - 15,315 19,741 Dimataling Purchase of Equipment 11,348 - - - Mutual Development Fund Office 2,336 13,684 Dimataling Construction of Dimataling Water System Level III (On-going) - - - - Mutual Development Fund Office 7,488 7,488 Sub-total 11,348 - - - 9,824 21,172 Dinas For the rehabilitation of Farm to Market Road of the

municipality 14,372 - - - - 14,372

Dumalinao Procurement of Surplus Heavy equipments - - - 32,202 - 32,202 Dumalinao Construction of Public Market - - - 7,264 - 7,264 Sub-total - - - 39,466 - 39,466 Dumingag Construction of Public Market and IBJT 49,734 - - - - 49,734 Guipos For Municipal road maintenance 1,007 - - - - 1,007 Guipos For student - - - - MDFO-Logofind 2,159 2,159 Guipos For public use 11,727 - - - - 11,727 Sub-total 12,734 - - - 2,159 14,893 Josefina Not indicated - - - - Office of the President 1,000 1,000 Josefina Not indicated 743 - - - - 743 Josefina Construction of Public Market 30,677 - - - - 30,677

163

Schedule 1.0




Josefina Not indicated - - - - Not indicated 1,655 1,655 Sub-total 31,420 - - - 2,655 34,075 Kumalarang Monetization of Prior Year's Unrecorded IRA 1,327 - - - - 1,327 Kumalarang Construction of Municipal Public Market, Kumalarang, ZDS 9,928 - - - - 9,928 Kumalarang LGU Equity for various Farm to Market Roads Projects - 4,200 - - - 4,200 Kumalarang Not indicated - - - - Not indicated 4 4 Sub-total 11,255 4,200 - - 4 15,459 Labangan Construction of Public Market 16,227 - - - - 16,227 Labangan Heavy Equipment 18,900 - - - - 18,900 Labangan Not indicated Not indicated (1,000) (1,000) Labangan Unaccounted/Unrecorded Loans (18,900) - - - (18,900) Sub-total 16,227 - - - (1,000) 15,227 Lapuyan Rehabilitation of Farm to Market Road 1,663 - - - - 1,663 Lapuyan Purchase of Heavy Equipment 1 Unit Crawler Excavator 10,154 - - - - 10,154 Lapuyan Municipal Water System Project 12,680 - - - - 12,680 Sub-total 24,497 - - - - 24,497 Mahayag For Rural Water Supply Development Project - - - - Department of Agrarian Reform 2,038 2,038 Mahayag For the construction of Municipal Hall 6,476 - - - - 6,476 Mahayag For counterpart on post harvest facilities 1,832 - - - - 1,832 Mahayag For improvement of water system - - - - Mutual Development Fund Office 26,484 26,484 Mahayag For the Municipal Development Project 2,368 - - - - 2,368 Sub-total 10,676 - - - 28,522 39,198 Margosatubig Construction of Public Market 17,883 - - - - 17,883 Margosatubig Expansion and Improvement of Level III Water Supply System - - - - Local Gov't Finance Department 17,093 17,093

Margosatubig MRDP Equity 2,095 - - - - 2,095 Sub-total 19,978 - - - 17,093 37,071 Molave Construction of Market 3,072 - - - - 3,072 Molave Construction of bus and jeepney terminal 5,080 - - - - 5,080 Molave Improvement of water sysytem 54,545 - - - - 54,545 Molave Not indicated - - - - Not indicated 1,272 1,272 Sub-total 62,698 - - - 1,272 63,969 Pitogo Construction of water system level III (line 2) 6,328 - - - - 6,328 Pitogo Construction of Ice Plant of Engr. Suarin 1,000 - - - - 1,000 Pitogo Not indicated - - - - Not indicated 5,794 5,794 Sub-total 7,328 - - - 5,794 13,122 Ramon Magsaysay Construction of gymnasium 18,872 - - - - 18,872 Ramon Magsaysay Purchase of tractor for agriculture 237 - - - - 237 Ramon Magsaysay Construction of School buildings 356 - - - - 356

164

Schedule 1.0




Ramon Magsaysay Construction of farm to market road 1,714 - - - - 1,714 Sub-total 21,179 - - - - 21,179 San Miguel Purchase of heavy equipment for barangay road

maintenance. 10,988 - - - - 10,988

San Pablo Procurement of two (2) units brand new heavy equipment 12,456 - - - - 12,456 San Pablo To collect the IRA receivable from DBM 1,143 - - - - 1,143 Sub-total 13,598 - - - - 13,598 Sominot Purchase of heavy equipment 3,360 - - - - 3,360 Tabina Construction of Tabina Commercial Complex 10,684 - - - - 10,684 Tabina Construction of Brgy. Poblacion Seawall - - - - Mutual Development Fund Office 2,074 2,074 Tabina Counterpart for the construction of Brgy. Poblacion National

HS, Brgy. Concepcion National HS and Brgy. CulabayNational HS.

- 238 - - - 238

Sub-total 10,684 238 - - 2,074 12,995 Tambulig Construction of Public Market - 6,875 - - - 6,875 Tambulig Unaccounted/Unrecorded Loans - - - - Not indicated (6,480) (6,480) Sub-total - 6,875 - - (6,480) 395 Tigbao Monetization of Prior Year's Unreleased IRA 1,139 - - - - 1,139 Tukuran Not indicated - - - - Mutual Development Fund Office 1,150 1,150 Tukuran Not indicated - - - - President's Social Fund 1,000 1,000 Tukuran Not indicated 6,822 - - - - 6,822 Tukuran Not indicated - - - - Mutual Development Fund Office 5,445 5,445 Sub-total 6,822 - - - 7,595 14,417 Vincenzo A. Sagun Not indicated - - - - Not indicated 8,427 8,427

Zamboanga SibugayAlicia Construction of New Public Market 4,713 - - - - 4,713 Alicia Construction/Rehab of Farm to Market Road (MRDP) 6,428 - - - - 6,428 Alicia Purchase of one (1) unit new heavy equipment (Grader) 4,905 - - - - 4,905 Sub-total 16,046 - - - - 16,046 Buug Not indicated - - - - Not indicated 242 242 Diplahan Purchase of Bulldozer 2,145 - - - - 2,145 Diplahan Water System 1,539 - - - - 1,539 Diplahan Infrastructure Projects 30,673 - - - - 30,673 Sub-total 34,356 - - - - 34,356 Imelda Economic Enterprise for the construction of Commercial

Building 1,142 - - - - 1,142

Ipil Development Projects 50,439 - 6,275 - - 56,714 Ipil Purchase and installation of pipes from Titay to Ipil 1,807 - - - - 1,807 Sub-total 52,245 - 6,275 - - 58,521

165

Schedule 1.0




Kabasalan To augment the amount needed for the construction of the Multi-purpose gymnasium

5,926 - - - - 5,926

Kabasalan To purchase 1 unit brand new motor grader and 1 unit brand new loader/backhoe

10,742 - - - - 10,742

Kabasalan For the construction of New Public Market 7,400 - - - - 7,400 Kabasalan IRA Monetization 1,870 - - - - 1,870 Sub-total 25,937 - - - - 25,937 Mabuhay Logofind RPTA-as counterpart for DA-Infres FMR sub-project - - - - Mutual Development Fund Office 179 179

Mabuhay Construction of Slaughterhouse 154 - - - - 154 Mabuhay To be used as counterpart for DA-Infres FMR Sub-projects 7,374 - - - - 7,374 Sub-total 7,527 - - - 179 7,706 Malangas Monetization 1,611 - - - - 1,611 Malangas For the completion of the new Municipal Hall Building 5,032 - - - - 5,032 Sub-total 6,643 - - - - 6,643 Naga Acquisition of Heavy Equipment (17) - - - - (17) Naga N/A 2,309 - - - - 2,309 Sub-total 2,292 - - - - 2,292 Olutanga Construction of Two (2) Storey Market Building and

Carenderia Section 207 - - - - 207

Olutanga Purchase of brand new Compactor Roller, Heavy Duty Dumptruck and Backhoe loader.

20,297 - - - - 20,297

Olutanga Not indicated - - - - Not indicated 1,000 1,000 Sub-total 20,504 - - - 1,000 21,504 Payao To finance the construction of Municipal Hall - 4,612 - - - 4,612 Payao To purchase one unit Motor Grader - 5,432 - - - 5,432 Payao Not indicated Not indicated 209 209 Payao Unaccounted/Unrecorded Loans - - - - Not indicated (5,307) (5,307) Sub-total - 10,044 - - (5,098) 4,946 Roseller Lim Refinance existing loan with LBP - - - - Al-Amanah Investment Bank 7,414 7,414 Roseller Lim Acquisition of additional heavy equipments for the

maintenance and rehabilitation of FMR and implementation of SWMP

- 148 - - - 148

Roseller Lim For livelihood projects - - - - QUEDANCOR 3,044 3,044 Roseller Lim Unaccounted/Unrecorded Loans - - - - Not indicated (535) (535) Sub-total - 148 - - 9,923 10,071 Siay To finance the constuction of Siay Integrated Bus Terminal - 10,754 - - - 10,754 Siay To refinance (Buy out) the loan from LBP Dipolog - - - - Al Amanah Islamic Investment Bank 7,780 7,780 Sub-total - 10,754 - - 7,780 18,534

166

Schedule 1.0




Talusan To finance the completion of the Municipal Gymnasium 5,651 - - - - 5,651 Talusan LGU's counterpart foe SEDIP Project loaned by the Province

fr. DBP vs Provincial Aid 769 - - - - 769

Sub-total 6,421 - - - - 6,421 Titay To finance the construction of 3-storey Municipal Building 5,877 - - - - 5,877 Titay To finance the construction of municipal roads (around the

Municipal Hall) 3,210 - - - - 3,210

Titay To finance the LGU's equity under the MRDP for the rehabilitation of Dalisay-Pulidan-Kipit Farm to Market Road (9,680 km)

8,875 - - - - 8,875

Titay To finance the rehabilitation of San Antonio-Dalisay Farm to Market Road

5,362 - - - - 5,362

Sub-total 23,324 - - - - 23,324 Tungawan Purchase of Heavy Equipment - 4,621 - - - 4,621 Tungawan Construction of Public Market A, B & Toilets - 5,400 - - Amanah Islamic Bank 2,100 7,500 Tungawan N/A - - - - Amanah Islamic Bank 2,529 2,529 Sub-total - 10,021 - - 4,629 14,651

TOTAL 1,003,018 250,838 507,811 865,946 1,130,342 3,757,955

REGION XPROVINCES

Bukidnon Construction of Housing Units - - - - Pag-ibig Fund 3,510 3,510 Bukidnon Construction of Hospitals 119,589 - - - - 119,589 Bukidnon Construction of Water System 12,938 - - - - 12,938 Bukidnon Agricultural Assistance 32,519 - - - - 32,519 Bukidnon Acquisition of Hospital Equipments 40,558 - - - - 40,558 Bukidnon Unaccounted/Unrecorded Loans - - - - Not indicated (4,339) (4,339) Sub-total 205,603 - - - (829) 204,774 Lanao del Norte Construction of MCC - 57,143 - - - 57,143 Misamis Occidental Loan Against IRA Receivable 2001 & 2004 14,709 - - - - 14,709 Misamis Occidental Acquisition of Hospital Equipments 24,775 - - - - 24,775 Misamis Occidental Fertilizer Subsidy - 6,762 - - - 6,762 Misamis Occidental Construction of Water System - 20,188 - - - 20,188 Misamis Occidental Not indicated - 98 - - Not indicated 876 973 Sub-total 39,484 27,048 - - 876 67,407 Misamis Oriental Renovation and improvement of six (6) District Hospitals 28,959 - - - - 28,959 Misamis Oriental For Acquisition of Heavy Equipment 91,737 36,413 - - - 128,149 Misamis Oriental For Misortel expansion - 113,301 - - - 113,301 Misamis Oriental Not indicated 5,627 - - - - 5,627 Misamis Oriental Unaccounted/Unrecorded Loans - - - - Not indicated (48,771) (48,771)

167

Schedule 1.0




Sub-total 126,323 149,713 - - (48,771) 227,265 CITIES

Cagayan de Oro Construction of Extension Road and bridges 395,494 - - - Premiumed II, MDF-DOJ 4,548 400,042 Cagayan de Oro Construction of Westbound Markets and Terminal Buildings 111,057 - - - - 111,057 Cagayan de Oro To finance the City's various funding requirements - - - 341,667 - 341,667 Sub-total 506,551 - - 341,667 4,548 852,765 El Guingoog Acquisition of Heavy Equipments 51,607 - - - - 51,607 El Guingoog Construction of Public Markets 44,221 - - - - 44,221 El Guingoog Unaccounted/Unrecorded Loans - - - - Not indicated (947) (947) Sub-total 95,828 - - - (947) 94,881 El Salvador Construction of Molugan Water Works Sytem - - - - National Housing Authority 1,675 1,675 Iligan Water Supply System Development Project 240,987 - - - - 240,987 Iligan Material Recovery Facility - 96,182 - - - 96,182 Sub-total 240,987 96,182 - - - 337,169 Malaybalay Construction of Public Markets 99,192 - - - - 99,192 Oroquieta Construction of Oroquieta Town Center & Bus Terminal - - 161,711 - - 161,711 Oroquieta Shoreline Protection and River Control - - - - DOF-MDFO 9,628 9,628 Oroquieta Acquisition of Heavy Equipments - - - - DOF-MDFO 25,857 25,857 Oroquieta Loan Against IRA Receivable 2001 & 2004 10,237 - - - - 10,237 Oroquieta Major Renovation of MLQ / Canubay Fish Port 18,697 - - - - 18,697 Sub-total 28,934 - 161,711 - 35,486 226,131 Ozamis Acquisition of Heavy Equipments 10,773 - - - - 10,773 Ozamis Rehabilitation of Public Market 111,210 - - - - 111,210 Ozamis IRA Monetization 13,749 - - - - 13,749 Ozamis Not indicated - - - - One Network Bank 18,758 18,758 Ozamis Not indicated - - - - Not indicated 71 71 Sub-total 135,732 - - - 18,829 154,561 Tangub Acquisition of Heavy Equipments 9,015 - - - DOST - TAPI 183 9,198 Tangub Construction of Tangub City Sports Complex - - - - Asian Development Bank 95,882 95,882 Sub-total 9,015 - - - 96,065 105,080 Valencia Acquisition of Heavy Equipments 66,005 - - - - 66,005 Valencia Construction of Transport Terminal Complex 12,117 - - - - 12,117 Valencia Not indicated - - - - Not indicated 101,444 101,444 Sub-total 78,122 - - - 101,444 179,566

MUNICIPALITIESBukidnon

Baungon Not indicated - - - - Not indicated 1,991 1,991 Cabanglasan Acquisition of Heavy Equipments 3,495 - - - - 3,495 Damulog Acquisition of Heavy Equipments 13,867 - - - - 13,867

168

Schedule 1.0




Don Carlos Not indicated - - - - Not indicated 2,140 2,140 Imapsug-Ong Water System 21,202 - - - - 21,202 Kalilangan Not indicated - - - - Not indicated 9,154 9,154 Kibawe IRA Differential Loan 1,802 - - - - 1,802 Kibawe Unaccounted/Unrecorded Loans (1,802) - - - - (1,802) Sub-total - - - - - - Kitaokitao Not indicated - - - - Not indicated 22,969 22,969 Lantapan Water supply and Sanitation Project - 10,281 - - - 10,281 Lantapan Acquisition of Heavy Equipments - 10,209 - - - 10,209 Lantapan Not indicated - - - - Not indicated 5,888 5,888 Sub-total - 20,490 - - 5,888 26,378 Libona Not indicated - - - - Not indicated 534 534 Manolo Fortich Acquisition of Heavy Equipments - - - - Philippine Postal Savings Bank 16,112 16,112 Manolo Fortich Water System 14,403 - - - National Housing Authority 952 15,355 Sub-total 14,403 - - - 17,065 31,467 Malitbog Not indicated - - - - Not indicated 11 11 Maramag Acquisition of Heavy Equipments 30,000 - - - - 30,000 Quezon Not indicated - - - - Not indicated 18,194 18,194 Sumilao Not indicated - - - - Not indicated 19,604 19,604 Talakag Not indicated - - - - Not indicated 25,363 25,363

CamiguinCatarman Not indicated - - - - Not indicated 200 200 Guinsiliban Not indicated - - - - Not indicated 17 17 Mahinog Not indicated - - - - Not indicated 3,090 3,090

Lanao del NorteBacolod For various Infrastructure Projects 6,711 - - - - 6,711 Bacolod Maintenance and Upgrading of Farm to Market Road 11,500 - - - - 11,500 Sub-total 18,211 - - - - 18,211 Baloi Purchase of Heavy Equipment 9,663 17,578 - - - 27,241 Baloi Installation of Water - 20,000 - - - 20,000 Baloi Unaccounted/Unrecorded Loans - - - - Not indicated (196) (196) Sub-total 9,663 37,578 - - (196) 47,046 Baroy Purchase of Heavy Equipment 5,969 - - - - 5,969 Kapatagan Municipal Building and Public Market 12,947 - - - DOF-MDFO 19,844 32,791 Kapatagan To construct integrated bus, jeepney terminal w/ commercial

stalls - - - - DOF-MDFO 38,660 38,660

Sub-total 12,947 - - - 58,504 71,451 Kauswagan Economic Enterprise & Peace and Order monitoring 2,725 - - - - 2,725 Kolambogan Construction of New Kolambugan Auditorium 11,214 - - - - 11,214

169

Schedule 1.0




Lala Construction ofTransport Terminal and Wet Markets 23,306 - - - - 23,306 Linamon LGU Equity for theInFRES Project 466 - - - - 466 Linamon Acquisition of Brand New Sportivo Vehicle 322 - - - - 322 Linamon LGU Equity for theMRDP-RI Project 408 - - - - 408 Linamon Unaccounted/Unrecorded Loans - - - - Not indicated (84) (84) Sub-total 1,196 - - - (84) 1,112 Maigo Water System 11,875 - - - - 11,875 Maigo Purchase of Heavy Equipment 28,703 - - - - 28,703 Sub-total 40,577 - - - - 40,577 Munai Purchase of Heavy Equipment - - 12,632 - - 12,632 Pantar Not indicated - - - - Not indicated 99 99 R. Magsaysay LGU Equity for theInFRES Project 2,415 - - - Mutual Development Fund Office 3,975 6,390 Salvador - - - - Not indicated 104 104 S.N. Dimaporo Purchase of Heavy Equipment - - 7,721 - - 7,721 S.N. Dimaporo Not indicated - - - - Not indicated 164 164 Sub-total - - 7,721 - 164 7,885 Tubod Tubod Business Community Center (TBCC) - 36,596 - - - 36,596

Misamis OccidentalAloran Acquisition of Heavy Equipment 7,072 - - - - 7,072 Aloran Improvement of Farm-to-Market Roads 5,106 - - - UCPB Savings Bank 285 5,391 Aloran Completion of Municipal Slaughterhouse - - - - UCPB Savings Bank 367 367 Aloran Unaccounted/Unrecorded Loans - - - - Not indicated (144) (144) Sub-total 12,178 - - - 507 12,685 Baliangao Acquisition of Heavy Equipment 541 - - - - 541 Baliangao Not indicated - - - - Not indicated 100 100 Sub-total 541 - - - 100 641 Bonifacio Seashore Protection - - - - MDFO/World Bank 3,399 3,399 Bonifacio Enhancement of Rice Production 1,410 - - - - 1,410 Bonifacio Improvement of Farm-to-Market Roads 19,890 - - - - 19,890 Sub-total 21,300 - - - 3,399 24,699 Calamba Water Supply and Sanitation System Project - 11,285 - - - 11,285 Clarin Acquisition of Heavy Equipment - 22,658 - - - 22,658 Concepcion General Administration of LGU 663 - - - - 663 Concepcion Acquisition of Heavy Equipment 3,700 - - - - 3,700 Concepcion Not indicated - - - - Not indicated 791 791 Sub-total 4,363 - - - 791 5,153 Don Victorino Procurement of Fertilizers and Rehab. of Public Infra. 1,162 - - - - 1,162 Jimenez Funding of Various LGU Infrastructure Dev't. initiatives 3,500 - - - - 3,500 Jimenez Construction/Rehab. of Farm-to-Market Road 10,584 - - - - 10,584

170

Schedule 1.0




Sub-total 14,084 - - - - 14,084 Lopez Jaena For the LGU's Water and Sanitation project - 6,187 - - - 6,187 Panaon Construction of School Building - - - - Mutual Development Fund Office 2,251 2,251 Panaon Water Supply System - - - - Mutual Development Fund Office 10,967 10,967 Panaon Real Property Tax Administration Project - - - - Mutual Development Fund Office 71 71 Sub-total - - - - 13,290 13,290 Plaridel Construction of Commercial Center 7,714 - - - - 7,714 Plaridel Real Property Tax Administration Project - - - - MDFO-BLGF 118 118 Plaridel Not indicated - - - - Not indicated 28 28 Sub-total 7,714 - - - 146 7,859

Sapang Dalaga Loan against Notice of Payment Schedule (NPS) of 2001 & 2004 IRA Receivables

1,101 - - - - 1,101

Sapang Dalaga Socio-Economic Development 1,397 - - - - 1,397 Sapang Dalaga Completion of Various Buildings 1,180 - - - - 1,180 Sapang Dalaga Not indicated - - - - Not indicated 275 275 Sub-total 3,677 - - - 275 3,953 Sinacaban LCE Service Vehicle 1,485 - - - - 1,485 Sinacaban Real Property Tax Administration Project - - - - DOF-MDFO 119 119 Sub-total 1,485 - - - 119 1,603 Tudela Purchase of transportation facilities 1,177 - - - - 1,177 Tudela Construction of Public Market - - - - Department of Finance 35,874 35,874 Tudela Unaccounted/Unrecorded Loans - - - - Not indicated (1,132) (1,132) Sub-total 1,177 - - - 34,742 35,919

Misamis OrientalAlubijid Expansion & Rehabilitation of Alubijid Watersystem 21,780 - - - - 21,780 Balingasag Construction of Government Center 47,792 - - - - 47,792 Balingasag Not indicated - - - - Not indicated 1,542 1,542 Sub-total 47,792 - - - 1,542 49,333 Binuangan Equity for Farm ro market Road - Infres Project - - - - Postal Savings Bank 1,912 1,912 Binuangan Unaccounted/Unrecorded Loans - - - - Not indicated (204) (204) Sub-total - - - - 1,708 1,708 Claveria Not indicated - - 9,800 - - 9,800 Claveria Construction of Water System 53,585 - - - - 53,585 Sub-total 53,585 - 9,800 - - 63,385 Initao Maintenance of Municipal/Barangay Roads - 1,289 - - Postal Savings Bank 6,743 8,032 Initao Construction of Public Market 3,286 - - - - 3,286 Initao Not indicated - - - - Not indicated 15,041 15,041 Sub-total 3,286 1,289 - - 21,785 26,359 Jasaan Water District 3,241 - - - - 3,241

171

Schedule 1.0




Jasaan Construction of New Municipal Hall 27,305 - - - - 27,305 Jasaan Not indicated - - - - Not indicated 17,040 17,040 Sub-total 30,546 - - - 17,040 47,586 Lagonglong Equiy of Infres Project - - - - Postal Savings Bank 5,667 5,667 Lagonglong Real Property Tax Administration Project - - - - Mutual Development Fund Office 27 27 Lagonglong Not indicated - - - - Not indicated 652 652 Sub-total - - - - 6,346 6,346 Laguindingan Land Acquisition - - - - Postal Bank 2,277 2,277 Lugait Purchase of lot for LGU's housing projects - 6,221 - - - 6,221 Lugait Construction of Multi-purpose Mun. Hall Bldg - 6,579 - - - 6,579 Lugait Construction of Municipal Health Center - 7,839 - - - 7,839 Lugait Not indicated - - - - Not indicated 1,607 1,607 Sub-total - 20,640 - - 1,607 22,246 Magsaysay Various Expenditures 1,301 - - - - 1,301 Medina Various Expenditures 1,301 - - - - 1,301 Medina To finance the Construction of Slaughter House - - - - Mutual Development Fund Office 3,420 3,420 Sub-total 1,301 - - - 3,420 4,721 Naawan Not indicated 3,363 - - - Postal Savings Bank 5,380 8,742 Naawan Not indicated - - - - Not indicated 36 36 Sub-total 3,363 - - - 5,416 8,778 Opol Purchase of Garbage Compactor & Hydraulic Excavator - - - - Philippine Postal Bank 14,831 14,831 Opol Construction of Health Center - - - - Mutual Development Fund Office 2,542 2,542 Opol Construction of Public Market - - - - Philippine Postal Bank 21,019 21,019 Opol LGU Operations 1,426 - - - - 1,426 Opol Not indicated - - - - Not indicated 865 865 Sub-total 1,426 - - - 39,256 40,682 Salay Salay Improvements/Expansion of Water Works System - - - - National Housing Authority 6,484 6,484 Salay To acquire Real Property for new Salay Public Market - - - - Philippine Postal Bank 2,543 2,543 Sub-total - - - - 9,027 9,027 Sugbong Cogon Construction of Health Center and Installation of Sanitation

Facilities - - - - Mutual Development Fund Office 3,078 3,078

Tagoloan For Construction of TCC Building - 13,419 - - - 13,419 Villanueva For the Construction of Villanueva Waterworks System - 26,220 - - - 26,220 Villanueva Not indicated - 498 - - - 498 Sub-total - 26,718 - - - 26,718

TOTAL 2,009,019 526,945 191,864 341,667 563,031 3,632,526

REGION XIPROVINCES

Compostela Valley For the purchase of twenty (20) units heavy equipment 109,615 - - - - 109,615

172

Schedule 1.0




Compostela Valley To finance construction of two (2) detention cell buildings 10,506 - - - - 10,506 Compostela Valley To finance construction of eight (8) school buildings with 35

classrooms 38,095 - - - - 38,095

Compostela Valley To finance the importation of five (5) units Heavy Equipment 59,448 - - - - 59,448 Compostela Valley Unaccounted/Unrecorded Loans - - - - Not indicated (59,439) (59,439) Sub-total 217,664 - - - (59,439) 158,225 Davao del Sur Construction of Cultural, Sports and Business Center

Complex Project 370,666 - - - - 370,666

Davao del Sur Not indicated - - - - Dept. of Interior and Local Gov't 5,307 5,307 Davao del Sur Not indicated - - - - Not indicated 13 13 Sub-total 370,666 - - - 5,321 375,987 Davao del Norte Not indicated - - - - Not indicated 349,631 349,631 Davao Oriental Not indicated - - - - Not indicated 176,411 176,411

CITIES Davao Acquisition of Infrastructure Machineries and equipment 9,056 - - - - 9,056 Davao Road Improvement and Maintenance Program 377,735 - - - - 377,735 Davao Land Development for Shelter & Urban Land Reform 39,609 - - - - 39,609 Davao Traffic Signalization 686,358 - - - - 686,358 Davao Upgrading of Solid Waste Management and Disposal 56,252 - - - - 56,252 Davao Environmental Management Program 218,491 - - - - 218,491 Davao Farm to Market Alternate Road 62,367 - - - - 62,367 Davao Acquisition and Development of Relocation/Resettlement

Sites 26,177 - - - - 26,177

Davao Various Infrastructure Projects 522,663 - - - - 522,663 Davao PTA Green Park Development 35,029 - - - - 35,029 Davao Urban Drainage & Flood Control Project 162,922 - - - - 162,922 Davao Sanitary Landfill 156,769 - - - - 156,769 Davao Term Loan against IRA Receivables from 2001-2004 81,500 - - - - 81,500 Davao Rehabilitation of Magtuod-New Carmen Road 16,526 - - - - 16,526 Sub-total 2,451,455 - - - - 2,451,455 Digos Not indicated - - - - DILG-Rural Service Center 344 344 Digos Social Services - 34,936 - - - 34,936 Digos Not indicated - - - 16,424 - 16,424 Digos Construction of public market - - - 298,590 - 298,590 Sub-total - 34,936 - 315,014 344 350,294

Island Garden City of Samal Various programs and projects 11,863 - - - - 11,863 Island Garden City of Samal Purchase of brand new Nissan Truck Tractor and brand new

50 Tons Reliable Low Bed Semi-Trailer thru competitive bidding

9,799 - - - - 9,799

173

Schedule 1.0




Island Garden City of Samal Backhoe loader 8,916 - - - - 8,916 Island Garden City of Samal Not indicated - - - - Not indicated 3,654 3,654 Sub-total 30,579 - - - 3,654 34,232 Panabo Water Sysytem/WDDP 20,851 - - - - 20,851 Panabo To finance construction of multi-purpose building 22,422 - - - - 22,422 Panabo To finance the construction of 12 units, one-storey school

buildings 16,754 - - - - 16,754

Panabo To finance the acquisition of 1 brand new unit of agriculturaltractor.

1,500 - - - - 1,500

Panabo To finance construction of city hall. 52,768 - - - - 52,768 Panabo To finance the acquisition of various infra machineries. 38,656 - - - - 38,656 Panabo To finance construction of motor pool building 16,381 - - - - 16,381 Panabo To finance construction of market building 7,837 - - - - 7,837 Panabo Not indicated - - - - Not indicated 14,041 14,041 Sub-total 177,168 - - - 14,041 191,209 Tagum Not indicated - - - - Not indicated 523,969 523,969 Mati Not indicated - - - - Not indicated 88,545 88,545

MUNICIPALITIESCampostela Valley

Compostela Purchase of heavy equipment 20,063 - - - - 20,063 Compostela Purchase of heavy equipment 3,188 - - - - 3,188 Sub-total 23,250 - - - - 23,250 Laak Acquisition of various heavy equipments 32,692 - - - - 32,692 Laak Construction of Public Market Building 19,636 - - - - 19,636 Laak Unaccounted/Unrecorded Loans - - - - Not indicated (273) (273) Sub-total 52,328 - - - (273) 52,055 Maco To finance the importation of five (5) units Heavy Equipment 59,448 - - - - 59,448 Mabini To finance the construction of the new public market and

terminal building, road concreting, drainage and electrification including the purchase of lot for the site.

22,606 - - - - 22,606

Mabini To finance the purchase of one (1) unit brand new payloader. 422 - - - - 422

Sub-total 23,028 - - - - 23,028 Maragusan To finance the construction of New Muicipal building 4,241 - - - - 4,241 Maragusan Acquisition of Heavy Equipments 833 - - - - 833 Sub-total 5,074 - - - - 5,074 Mawab To finance the acquisition of various brand

new/remanufactured heavy equipment as component of farm to farm and market infrastructure projects.

14,257 - - - - 14,257

174

Schedule 1.0




Monkayo Construction of Public Market Building 22,738 - - - - 22,738 Monkayo Renovation of Gymnasium 5,412 - - - - 5,412 Monkayo Purchase of truck basket 1,140 - - - - 1,140 Monkayo Construction of Public Market Bldg. and renovation of

Gymnasium. 13,414 - - - - 13,414

Monkayo For construction of the Municipal Hall, Wet Market Bldg. & fencing of Motorpool loan.

8,417 - - - - 8,417

Monkayo Construction of school building 2,651 - - - - 2,651 Monkayo Purchase of brand new heavy equipment 43,962 - - - - 43,962 Sub-total 97,733 - - - - 97,733 Montevista Renovation of the riverside stalls, Montevista Public Market - 2,137 - - - 2,137 Montevista Acquisition of Heavy Equipments - 4,560 - - - 4,560 Montevista Not indicated - - - - Not indicated 342 342 Sub-total - 6,697 - - 342 7,038 Nabunturan To finance the construction of Nabunturan Public Market

including site development 29,615 - - - - 29,615

New Bataan Construction of Municipal Hall Complex 22,222 - - - - 22,222 Pantukan To purchase two (2) units brand new dump truck and one (1)

brand new generator set. 1,211 - - - - 1,211

Pantukan To finance rehab of Municipal Market, construction of Slaughterhouse (including lot acquisition), concreting of municipal roads and acquisition of brand new pay loader.

30,985 - - - - 30,985

Sub-total 32,196 - - - - 32,196 Davao del Norte

Asuncion Not indicated - - - - Not indicated 56,535 56,535 Carmen Not indicated - - - - Not indicated 43,153 43,153 Dujali Not indicated - - - - Not indicated 10,160 10,160 Kapalong Not indicated - - - - Not indicated 84,762 84,762 New Corella Not indicated - - - - Not indicated 17,747 17,747 Sto. Tomas Not indicated - - - - Not indicated 41,286 41,286 Talaingod For the purchase of heavy equipment - - - - One Network Bank 58,000 58,000 San Isidro Not indicated - - - - Not indicated 16,244 16,244

Davao OrientalBanay-banay Not indicated - - - - Not indicated 10,127 10,127 Boston Not indicated - - - - Not indicated 7,506 7,506 Caraga Not indicated - - - - Not indicated 83,943 83,943 Cateel Not indicated - - - - Not indicated 41,054 41,054 Gov. Generoso Not indicated - - - - Not indicated 10,670 10,670 Lupon Not indicated - - - - Not indicated 20,185 20,185

175

Schedule 1.0




Manay Not indicated - - - - Not indicated 1,749 1,749 Tarragona Not indicated - - - - Not indicated 36,383 36,383

Davao del SurBansalan Not indicated - - - - PTO 198 198 Bansalan Purchase of heavy equipment- backhoe/loader 3,060 - - - - 3,060 Sub-total 3,060 - - - 198 3,258 Don Marcelino Acquisition of two (2) unit service vehicle - - - - Philippine Postal Savings Bank, Inc. 1,180 1,180 Hagonoy Acquisition of Maintenance Equipment 706 - - - - 706 Hagonoy Market construction and renovation 4,798 - - - - 4,798 Hagonoy Purchase of service vehicle 1,589 - - - - 1,589 Hagonoy Not indicated - - - - Not indicated 814 814 Sub-total 7,093 - - - 814 7,907 Jose Abad Santos Purchase of Heavy equipments 34,023 - - - - 34,023 Kiblawan Livelihood Loan Program - 917 - - - 917 Kiblawan Construction of Public Market - 7,298 - - - 7,298 Sub-total - 8,215 - - - 8,215 Magsaysay Acquisition of heavy equipment 8,023 - - - - 8,023 Magsaysay Acquisition of heavy equipment 13,428 - - - - 13,428 Sub-total 21,452 - - - - 21,452 Malalag Not indicated - - - - Not indicated 22,771 22,771 Malita Preparation of FS & DED - 2,700 - - - 2,700 Malita Buy out from LBP - 6,614 - - - 6,614 Malita Market building construction - - - - ADB/MDFO 5,820 5,820 Malita To resettle various misplaced households - - - - National Housing Authority 2,047 2,047 Malita Purchase of road building equipment - 39,872 - - - 39,872 Sub-total - 49,185 - - 7,866 57,052 Matanao Costruction of market, acquisition of heavy equipments,

equity for InFres Project - 12,792 - - - 12,792

Matanao Not indicated - - - - Not indicated 20 20 Sub-total - 12,792 - - 20 12,812 Santa Cruz Not indicated - - - - Not indicated 65,340 65,340 Santa Maria Not indicated - - - - Not indicated 483 483 Saranggani Acquisition of brand new tractor bulldozer - - - - Koronadal Lending Center 14,293 14,293

TOTAL 3,672,313 111,825 - 315,014 1,755,015 5,854,166

REGION XIIPROVINCES

North Cotabato Various Programs 29,096 - - - - 29,096 North Cotabato Acquisition of various Heavy Equipments 3,846 - - - - 3,846 Sub-total 32,942 - - - - 32,942

176

Schedule 1.0




Sarangani General Funding Requirement for Socio-Economic and Infrastru - 11,250 - - - 11,250 Sarangani Acquisition of Heavy Equipment 19,778 - - - - 19,778 Sarangani Not indicated - - - - not indicated 11,793 11,793 Sub-total 19,778 11,250 - - 11,793 42,822 South Cotabato Acquisition of Heavy Equipment (Komatsu Bulldozer) 88,796 - - - - 88,796 South Cotabato To partially finance the expansion of Hospital Building 3,405 - - - - 3,405 Sub-total 92,201 - - - - 92,201 Sultan Kudarat Construction of Sports Complex 166,948 - - - - 166,948 Sultan Kudarat Construction of Provincial Capitol Building 86,410 - - - - 86,410 Sultan Kudarat Purchase of Heavy Equipment 67,641 - - - - 67,641 Sultan Kudarat Unaccounted/Unrecorded Loans - - - - not indicated (14,600) (14,600) Sub-total 320,999 - - - (14,600) 306,399

CITIESCotobato Construction of City Hall 19,695 - - - - 19,695 Cotobato Land Embarkment for the Construction of MC Square 1,250 - - - - 1,250 Cotobato Acquisition of Heavy Equipment and Various Transport Vehicle 180,666 - - - - 180,666 Cotobato VAT payment for acquired vehicles and heavy equipment 6,960 - - - - 6,960 Sub-total 208,571 - - - - 208,571 General Santos Sanitary Solid Waste Management and Disposal facility of

General Santos City via Design-Build-Operate Scheme9,884 - - - - 9,884

General Santos Not indicated - - - - not indicated 50 50 Sub-total 9,884 - - - 50 9,934 Kidapawan Not indicated - - - - not indicated 121,229 121,229 Koronadal Not indicated 141,320 - - - - 141,320 Tacurong Infrastucture - 5,055 - - - 5,055 Tacurong Procurement of Heavy Equipments - 5,903 - - - 5,903 Sub-total - 10,958 - - - 10,958

MUNICIPALITIESNorth Cotabato

Alamada Purchase of heavy equipment 1,495 - - - - 1,495 Alamada Not indicated - - - - not indicated 21,619 21,619 Sub-total 1,495 - - - 21,619 23,114 Aleosan To partially finance the Cash Equity of LGU for Farm to Market 15,725 - - - - 15,725 Aleosan Not indicated - - - - not indicated 18 18 Sub-total 15,725 - - - 18 15,743 Antipas Purchase of various transportation and heavy equipment - 10,303 - - - 10,303 Antipas Not indicated - - - - not indicated 714 714 Sub-total - 10,303 - - 714 11,017

177

Schedule 1.0




Arakan Procurement of Heavy Equipment for Solid Waste Managem - 7,096 - - - 7,096 Arakan Unaccounted/Unrecorded Loans - - - - not indicated (651) (651) Sub-total - 7,096 - - (651) 6,445 Banisilan Construction of Government Center Building 19,025 - - - - 19,025 Banisilan Wheel loader, hydraulic excavator, motor grader 6,319 - - - - 6,319 Banisilan IRA Monetization 4,087 - - - - 4,087 Sub-total 29,431 - - - - 29,431 Kabacan To finance purchase of heavy equipment 20,651 - - - - 20,651 Kabacan To finance the construction of Kabacan Terminal Complex - - - - Mutual Development Fund Office 43,836 43,836 Kabacan Unaccounted/Unrecorded Loans - - - - not indicated (2,656) (2,656) Sub-total 20,651 - - - 41,180 61,831 Libungan Procurement of one (1) unit Vibratory Road Roller. 1,599 - - - - 1,599 Libungan Rehabilitation of Libungan Public Market. - - - - Mutual Development Fund Office 49,953 49,953 Sub-total 1,599 - - - 49,953 51,552 Magpet To finance the acquisition of One (1) unit brand new Motor Grad 11,794 - - - - 11,794 Magpet To finance the expansion of Level III Water supply system proje 20,044 - - - - 20,044 Sub-total 31,838 - - - - 31,838 Makilala Not indicated - - - - not indicated 39,638 39,638 Matalam Not indicated - 2,762 - - - 2,762 Matalam Not indicated - - - - not indicated 22 22 Sub-total - 2,762 - - 22 2,783 Midsayap Not indicated - - - - not indicated 2,559 2,559 M'lang Not indicated - - - - not indicated 8,632 8,632 Pigcawayan Procurement of one (1) unit Brand New Crawler Bulldozer and

one (1) unit Brand New Road Roller. 12,522 - - - - 12,522

Pigcawayan Procurement of one (1) unit Generator - - - - not indicated 43 43 Sub-total 12,522 - - - 43 12,565 Pikit Not indicated - - - - not indicated 24,565 24,565 President Roxas For acquisition of heavy equipment - 17,680 - - - 17,680 Tulunan Not indicated - - - - not indicated 17,309 17,309

SaranganiAlabel Construction of Public market 19,856 - - - - 19,856 Alabel Unaccounted/Unrecorded Loans - - - - not indicated (108) (108) Sub-total 19,856 - - - (108) 19,748 Glan To finance the purchase of fertilizer and seedling in line of

rice sufficiency program - 2,652 - - - 2,652

Glan Not indicated - - - - not indicated 884 884 Sub-total - 2,652 - - 884 3,536 Kiamba Expansion of Municipal Hall Building - 17,292 - - - 17,292

178

Schedule 1.0




Kiamba Finance Food Security Program - 2,061 - - - 2,061 Sub-total - 19,353 - - - 19,353 Maasim Acquisition of One unit Motor Grader 5,085 - - - - 5,085 Malapatan Not indicated 3,350 - - - - 3,350 Malapatan Not indicated - - - - not indicated 15 15 Sub-total 3,350 - - - 15 3,364 Malungon Purchase of heavy Equipment 16,757 - - - - 16,757 Malungon Not indicated - - - - not indicated 515 515 Sub-total 16,757 - - - 515 17,272

South CotabatoBanga LGU Equity to the Construction of Rang-ay Farm to Market Roa 3,823 - - - - 3,823 Banga Purchase of 1 unit equipment 7,713 - - - - 7,713 Banga Purchase of 1 unit Bulldozer & Prime Mover w/ Low Bed Trailer 2,517 - - - - 2,517 Sub-total 14,054 - - - - 14,054 Lake Sebu Acquisition of Heavy Equipment - 29,159 - - - 29,159 Lake Sebu Construction of Finance Building - 12,917 - - - 12,917 Lake Sebu Equity - 5,462 - - - 5,462 Lake Sebu Construction of Wet Market/Pat Toilet/Water

System/Acquisition of Heavy Equipment - 7,774 - - - 7,774

Sub-total - 55,311 - - - 55,311 Norala Acquisition of Heavy Equipment 8,582 - - - - 8,582 Polomolok Construction of 2- Storey Public Market Building 28,603 - - - - 28,603 Polomolok Supplemental Budget 3,588 - - - - 3,588 Sub-total 32,191 - - - - 32,191 Santo Niño Not indicated - - - - not indicated 19,919 19,919 Surallah Provincial Hospital Annex, Const. of Public Terminal,

Renovation of Mun. Bldg. Const. of Drainage Canal, Office & Transportation Equipment

56,336 5,500 - - - 61,836

Tampakan Construction Of Municipal Hall Building - 3,556 - - - 3,556 Tantangan Purchase of (1) unit Excavator & 3 units Drumptruck 6,685 - - - - 6,685 T'boli Not indicated - - - - not indicated 34,069 34,069

Sultan KudaratColumbio Not indicated - - - - not indicated 6,010 6,010 Esperanza Not indicated - - - - not indicated 5,656 5,656 Isulan Not indicated - - - - not indicated 1,873 1,873 Kalamansig Not indicated - - - - not indicated 9,273 9,273 Lambayong Not indicated - - - - not indicated 36,694 36,694 Lebak Not indicated - - - - not indicated 27,184 27,184 Palimbang Not indicated - - - - not indicated 920 920

179

Schedule 1.0




President Quirino Not indicated - - - - not indicated 6,684 6,684 TOTAL 1,101,850 146,421 - - 473,659 1,721,931

REGION XIIIProvinces

Agusan del Norte To finance the acquisition of brand new equipment as compone 14,000 - - - - 14,000 Agusan del Norte Communal Irigation System - - - - Not indicated 11,442 11,442 Sub-total 14,000 - - - 11,442 25,442 Agusan del Sur Acquisition of Heavy equipment 77,328 - - - - 77,328 Agusan del Sur Building - 8,726 - - - 8,726 Agusan del Sur Corn Processing and Trading Center 31,997 - - - - 31,997 Agusan del Sur Not indicated - - - - SRRRIP/DILG 11,588 11,588 Agusan del Sur Not indicated - - - - LayLand 3,659 3,659 Agusan del Sur Not indicated - - - - HEM Loan 209 209 Agusan del Sur Not indicated - - - - RDC 3 3 Sub-total 109,325 8,726 - - 15,458 133,509 Surigao del Norte Const./Rehab./Improvement of building & other structures - - 195,737 - - 195,737 Surigao del Sur Not indicated - - - - Not indicated 4,047 4,047 Surigao del Sur Heavy Equipment - - 24,291 - - 24,291 Surigao del Sur Not indicated - - - - DOF-LOGOFIND 20,879 20,879 Surigao del Sur Not indicated 2,271 - - - - 2,271 Surigao del Sur Computerization of the revised real property tax assessment pr 17,462 - - - - 17,462 Surigao del Sur Renovation/Expansion of Capitol Building 9,263 - - - - 9,263 Sub-total 28,996 - 24,291 - 24,927 78,213

CitiesBislig Purchace of various vehicles - 43,149 - - - 43,149 Bislig Construction of Modern Slaughterhouse and Integrated Jeepne - - - - DOF-MDFO 7,498 7,498 Bislig RPTA Computerization - - - - DOF-MDFO 1,224 1,224 Bislig Purchase of various heavy equipments - 62,472 - - - 62,472 Bislig Purchase of one (1) unit Dump Truck - - - - DOF-MDFO 141 141 Sub-total - 105,620 - - 8,863 114,484 Butuan To finance land/site development of "Balangayan Butuan"Socia - 12,321 - - - 12,321 Butuan Used for closure of dumpsite, feasibility study, detailed enginee - 36,959 - - - 36,959 Butuan For sanitary landfill, heavy equipments and garbage bins - 73,455 - - - 73,455 Butuan To finance various infrastructure projects 46,270 - - - - 46,270 Butuan To finance various infrastructure projects and to take out outsta - - 519,190 - - 519,190 Butuan Not indicated - - - - Not indicated 1,140 1,140 Sub-total 46,270 122,736 519,190 - 1,140 689,335 Surigao Expansion of commercial building thru construction of its 3rd flo 8,420 - - - - 8,420 Surigao Construction of Sanitary Landfill and acquisition of equipment 57,978 - - - - 57,978

180

Schedule 1.0




Surigao Construction of 3 storey Government Building - 8,780 - - - 8,780 Sub-total 66,398 8,780 - - - 75,178 Tandag Construction of Public Market - - - - PREMIUMED - BLGF 2,998 2,998 Tandag Not indicated - - - - Not indicated 83 83 Sub-total - - - - 3,082 3,082 Cabadbaran Construction/Completion of New Public Market 2,771 - - - - 2,771 Bayugan To finance projects listed in the Local Dev't. Plan (LDP) and in t 3,777 - - - - 3,777

MunicipalitiesAgusan del Norte

Carmen To rehabilitate the environment and to improve quality of life of - - - - Mutual Development Fund Office 1,391 1,391 Carmen Not indicated - - - - Not indicated 2,917 2,917 Sub-total - - - - 4,308 4,308 Jabonga Support to Micro Lending project; support to peace and Order C 1,504 - - - - 1,504 Jabonga Construction of New Municipal Hall/Building 7,743 - - - - 7,743 Jabonga Seed capital for the implementation of Palay Price Equalization - - - - Provt'l Govt. of Agusan del Norte 2,500 2,500 Jabonga Counterpart fund for the computerization project. - - - - Provt'l Govt. of Agusan del Norte 591 591 Jabonga Not indicated - - - - Not indicated 683 683 Sub-total 9,247 - - - 3,775 13,022 Kitcharao To finance acquisition of one (1) unit brand new Billdozer 4,867 - - - - 4,867 Las Nieves Finance acquisition of excavator and dump trucks 1,391 - - - - 1,391 Las Nieves Reforestation-upland - - - - Mutual Development Fund Office 2,818 2,818 Las Nieves Not indicated - - - - MDFO (SFF) 1,630 1,630 Sub-total 1,391 - - - 4,449 5,839 Magallanes Riverbank stabilization & Mangrove Reforestation, Livelihood an - - - - Mutual Development Fund Office 2,087 2,087 Nasipit Reforestation - - - - Mutual Development Fund Office 8,399 8,399 R. T. Romualdez Road Construction & Improvement of Barangay Hall 4,284 - - - - 4,284 R. T. Romualdez Reforestation, Road Construction & Livelihood Projects - - - - Mutual Development Fund Office 2,409 2,409 Sub-total 4,284 - - - 2,409 6,694

Dinagat IslandsBasilisa Finance purchase of Two(2) units dumptrucks and one (1) unit 13,878 - - - - 13,878 Dinagat Finance various cooperatives for Lapulapu Culture - - - - Department of Trade and Industry 865 865 Libjo Not indicated - - - - Not indicated 20 20 Loreto To finance the construction of Mini Hydro Power Plant - 18,460 - - - 18,460 Loreto Not indicated - - - - Not indicated 544 544 Sub-total - 18,460 - - 544 19,004

Surigao del NorteAlegria Not indicated - - - - Not indicated 28,235 28,235 Alegria Unaccounted/Unrecorded Loans - - - - Not indicated (35) (35) Sub-total - - - - 28,200 28,200

181

Schedule 1.0




Bacuag BLGF-LOGOFIND Project - - - - DOF-MDFO 51 51 Bacuag Not indicated - - - - Not indicated 14 14 Sub-total - - - - 65 65 Claver Construction of Commercial Building (Dry Public Market) 5,498 - - - - 5,498 Claver Not indicated - - - - Not indicated 26 26 Sub-total 5,498 - - - 26 5,525 Dapa Procurement of equipment 8,880 - - - - 8,880 Dapa Unaccounted/Unrecorded Loans - - - - Not indicated (277) (277) Sub-total 8,880 - - - (277) 8,603 General Luna Not indicated - - - - Not indicated 15 15 Gigaquit Not indicated - - - - Not indicated 680 680 Mainit Construction of Hotel Building, Multi-purpose building, Restaura 12,682 - - - - 12,682 Malimono Improvement and upgrading of Malimono Water Works System - - - - Mutual Development Fund Office 11,987 11,987 Malimono For Tax Mapping - - - - Mutual Development Fund Office 37 37 Malimono Not indicated - - - - Not indicated 115 115 Sub-total - - - - 12,139 12,139 Pilar Construction of Municipal gymnasium 13,624 - - - - 13,624 Placer To put up Mini Iceplant/Cold Storage Support Facilities - - - - DOF-MDFO 3,986 3,986 Placer Not indicated - - - - Not indicated 55 55 Sub-total - - - - 4,041 4,041 San Benito Acquisition of one (1) unit brand new backhoe loader - - - - Not indicated 3,847 3,847 San Francisco To finance the construction of a level 3 water system 7,704 - - - - 7,704 San Isidro Construction of Municipal gymnasium 7,005 - - - - 7,005 Santa Monica Not indicated - - - - Not indicated 580 580 Sison Not indicated - - - - Not indicated 103 103 Socorro Infrastructure/Support facility - - - - Mutual Development Fund Office 3,917 3,917 Socorro To finance the acquisition of reconditioned heavy equipment 972 - - - - 972 Socorro Not indicated - - - - Mutual Development Fund Office 2,814 2,814 Socorro Not indicated - - - - Not indicated 18 18 Sub-total 972 - - - 6,749 7,722 Tubod Not indicated - - - - Not indicated 10 10

Agusan del sur Bunawan Costruction of bus terminal, library building, construction of acce 1,232 - - - - 1,232

Bunawan Rehabilitation of Farm to Market Road 9,231 - - - - 9,231 Bunawan Renovation of Zotico C. Moday Sports & Cultural Center; Const - 15,283 - - - 15,283 Sub-total 10,463 15,283 - - - 25,747 Esperanza To finance purchase of brand new equipments as component o 5,903 - - - - 5,903 Esperanza Not indicated 4,134 - - - - 4,134 Esperanza Not indicated - - - - Not indicated 43 43

182

Schedule 1.0




Sub-total 10,037 - - - 43 10,080 La Paz Construction of two-storey municipal building 9,072 - - - - 9,072 La Paz Acquisition of brand new equipments 35,544 - - - - 35,544 Sub-total 44,616 - - - - 44,616 Loreto Acquisition of equipment 64,457 - - - - 64,457 Loreto Not indicated - - - - Not indicated 4 4 Sub-total 64,457 - - - 4 64,461 Prosperidad Not indicated - 12,312 - - - 12,312 Rosario Economic Enterprise - 742 - - - 742 Rosario Economic Enterprise - - - - Philsaga Mining Corporation 1,045 1,045 Rosario Support fund facility - - - - Mutual Development Fund Office 4,487 4,487 Rosario Livelihood - - - - Mutual Development Fund Office 2,817 2,817 Sub-total - 742 - - 8,350 9,091 San Francisco Construction of Municipal hall building - 3,156 - - - 3,156 San Francisco Construction of premiumed market building - - - - Mutual Development Fund Office 10,543 10,543 Sub-total - 3,156 - - 10,543 13,698 Santa Josefa Purchase of grader, road roller, 2 dumptrucks and utility vehicle - 527 - - - 527 Santa Josefa Construction of municipal gymnasium - 16,200 - - - 16,200 Santa Josefa Reforestration and livelihood project of upland settlers - - - - Mutual Development Fund Office 1,247 1,247 Sub-total - 16,727 - - 1,247 17,974 Sibagat Construction of Municipal Building - 16,406 - - - 16,406 Sibagat Additional for completion of new Municipal Building - 3,834 - - - 3,834 Sub-total - 20,241 - - - 20,241 Talacogon To finance the equity required for the MINSSAD project - - - - Provt'l. Gov't. of Agusan del Sur 457 457 Talacogon Project Financing - 25,057 - - - 25,057 Talacogon To finance purchase of equipment 2,896 - - - - 2,896 Talacogon Not indicated - - - - Not indicated 2,412 2,412 Sub-total 2,896 25,057 - - 2,869 30,822 Trento Construction of public market - 20,668 - - - 20,668 Trento Construction of Trento Water System - 15,797 - - - 15,797 Sub-total - 36,464 - - - 36,464 Veruela To finance and implement projects designed to alleviate poverty - - - - Mutual Development Fund Office 4,808 4,808 Veruela To finance the equity of "Tulay ng Pangulo" - 1,333 - - - 1,333 Veruela To finance purchase of brand new equipments - 16,787 - - - 16,787 Veruela Not indicated 610 - - - - 610 Sub-total 610 18,120 - - 4,808 23,538

Surigao del SurBarobo For CBRMP approved projects and activities - - - - DOF-MDFO 4,394 4,394 Barobo Construction of Barobo Public Market 14,384 - - - - 14,384

183

Schedule 1.0




Barobo Construction of School Buildings 416 - - - - 416 Sub-total 14,800 - - - 4,394 19,194 Cagwait CBRMP-Project Preparation Assistance - - - - DOF-MDFO 4,971 4,971 Cagwait Establishment of Cagwait Water District 11,074 - - - - 11,074 Sub-total 11,074 - - - 4,971 16,045 Cantilan Construction of Mini Hydro Power Plant 20,133 - - - - 20,133 Cantilan Reforestation and Tree Plantation (Livelihood) - - - - Mutual Development Fund Office 664 664 Cantilan Not indicated - - - - Not indicated 4,069 4,069 Sub-total 20,133 - - - 4,733 24,866 Carmen Establishment of Organic Fertilizer Production Plant - - - - Mutual Development Fund Office 458 458 Carmen Construction of New Government Center 14,964 - - - - 14,964 Sub-total 14,964 - - - 458 15,423 Cortes Coastal and Upland Resource Management - - - - DOF-MDFO 2,336 2,336 Cortes Construction of of 2nd Storey Municipal Building 75 - - - - 75 Cortes Not indicated - - - - Not indicated 650 650 Sub-total 75 - - - 2,986 3,061 Hinatuan Community -based Resource Management Project - - - - DOF-MDFO 2,776 2,776 Hinatuan Acquisition of 1 unit Farm Tractor - 2,259 - - - 2,259 Hinatuan Ecopark Development by AECID - 712 - - - 712 Hinatuan Acquisition of 27 hectares land for development of Enchanted R - 2,430 - - - 2,430 Hinatuan Repair and Rehabilitation of Rizal and Children's Park - 395 - - - 395 Hinatuan Construction of Baywalk/Seawall - 2,430 - - - 2,430 Hinatuan Acquisition of 1 unit motor grader - - - - DOF-MDFO (77) (77) Sub-total - 8,226 - - 2,699 10,925 Lanuza Finance Water System Project - - - - JBIC/LBP 5,919 5,919 Lianga To finance various local priority programs - - - - Enterprise Bank, Inc. 3,800 3,800 Lianga Construction of Public Market - - - - Mutual Development Fund Office 21,050 21,050 Lianga Natural Resource Management Project - - - - Mutual Development Fund Office 1,595 1,595 Lianga Farm to Market Road - - - - Mutual Development Fund Office 2,120 2,120 Sub-total - - - - 28,565 28,565 Lingig Establishment of Level III Water System 23,189 - - - - 23,189 Madrid Construction of Commerical Complex 3,000 - - - - 3,000 Madrid Construction of Public Market 9,441 - - - - 9,441 Sub-total 12,441 - - - - 12,441 Marihatag Construction of Potable Water System at Brgys. Mararag & Aro 1,453 - - - - 1,453 Marihatag CBRMP Project -Support fund Facility Project - - - - DOF - MDFO 3,144 3,144 Marihatag Completion of Municipal Terminal and Improvement of Municipa 8,110 - - - - 8,110 Sub-total 9,563 - - - 3,144 12,707 San Agustin Water System - - - - DOF - MDFO 3,725 3,725

184

Schedule 1.0




San Agustin CBRM Projects - - - - DOF - MDFO 2,347 2,347 San Agustin Purchase of Farm Tractor/Equipment - - - - DOF - MDFO 662 662 San Agustin Completion of Municipal Building 966 - - - - 966 San Agustin Renovation of Municipal Ground (Mun. Town Square) 10,195 - - - - 10,195 Sub-total 11,161 - - - 6,733 17,894 San Miguel Purchase of Road Equipment 7,367 - - - - 7,367 San Miguel Purchase of Heavy Equipment 3,137 - - - - 3,137 San Miguel Unaccounted/Unrecorded Loans - - - - Not indicated (444) (444) Sub-total 10,504 - - - (444) 10,060 Tagbina Support Fund Facility Project - Purchase of Heavy Equipments 5,162 - - - - 5,162 Tagbina Purchase of service vehicle for the Municipal Mayor 502 - - - - 502 Sub-total 5,664 - - - - 5,664 Tago Construction of Tago Municipal Water System Projects 17,817 - - - - 17,817

TOTAL 646,033 420,649 739,218 - 239,968 2,045,868

AUTONOMOUS REGION IN MUSLIM MINDANAOPROVINCES

Basilan Construction of Farm to Market Road - - 84,568 - - 84,568 Basilan For completion of Provincial Capitol - - 4,874 - - 4,874 Basilan Seedling, purchase of lot and construction of Provincial

Capitol - - 27,340 - - 27,340

Basilan Construction of Farm to Market Road - - 6,425 - - 6,425 Basilan Not indicated - - - - Not indicated 19,969 19,969 Sub-total - - 123,208 - 19,969 143,177 Lanao del Sur Not indicated - - - - Not indicated 237,929 237,929 Maguindanao Not indicated - - - - Not indicated 91,510 91,510 Tawi-tawi To finance the acquisition of heavy equipment as component

of the LGUs various infrastructure projects 74,195 - - - - 74,195

Tawi-tawi To monetize unreleased IRA for implementation of Socio-economic livelihood and infrastructure projects

11,440 - - - - 11,440

Sub-total 85,635 - - - - 85,635 CITIES

Marawi Not indicated - - - - Not indicated 138,106 138,106 Lamitan Construction of transport terminal and public market 25,163 - - - - 25,163

MUNICIPALITIESBasilan

Lantawan Acquisition of heavy equipment 38,536 - - - - 38,536 Maluso Construction/repair of public market 4,459 - - - - 4,459 Maluso Unaccounted/Unrecorded Loans (4,459) - - - - (4,459) Sub-total - - - - - -

185

Schedule 1.0




Sumisip Not indicated 27,419 - - - - 27,419 Sumisip Not indicated - - - - Not indicated (723) (723) Sub-total 27,419 - - - (723) 26,696 Tipo-tipo Purchase of heavy equipment 11,950 - - - - 11,950 Tipo-tipo Not indicated - - - - Not indicated 38,111 38,111 Sub-total 11,950 - - - 38,111 50,061 Tuburan For purchase of heavy equipments 42,951 - - - - 42,951 Tuburan Not indicated Not indicated (23) (23) Tuburan Unaccounted/Unrecorded Loans - - - - Not indicated (42,951) (42,951) Sub-total 42,951 - - - (42,974) (22)

Lanao del SurBacolod Kalawi Not indicated - - - - Not indicated 19,090 19,090 Balabagan Not indicated - - - - Not indicated 3,966 3,966 Bayang Not indicated - - - - Not indicated 3,040 3,040 Binidayan Not indicated - - - - Not indicated 5,259 5,259 Bubong Not indicated - - - - Not indicated 15,557 15,557 Bumbaran Not indicated - - - - Not indicated 4,106 4,106 Ditsaan Ramain Not indicated - - - - Not indicated 4,606 4,606 Lumbatan Not indicated - - - - Not indicated 2,735 2,735 Marogong Not indicated - - - - Not indicated 486 486 Molundo Not indicated - - - - Not indicated 17,222 17,222 Piagapo Not indicated - - - - Not indicated 26,769 26,769 Tagoloan Not indicated - - - - Not indicated 70 70 Tamparan Not indicated - - - - Not indicated 266 266 Wao Not indicated - - - - Not indicated 2,039 2,039

MaguindanaoAmpatuan Not indicated - - - - Not indicated 9,829 9,829 Barira Not indicated - - - - Not indicated 4,989 4,989 Buldon Not indicated - - - - Not indicated 34,774 34,774 Buluan Not indicated - - - - Not indicated 20,467 20,467 Datu Abdullah Sangki Not indicated - - - - Not indicated 3,434 3,434 Datu Odin Sinsuat Not indicated - - - - Not indicated 34,130 34,130 Datu Paglas Not indicated - - - - Not indicated 29,048 29,048 Datu Piang Not indicated - - - - Not indicated 20,681 20,681 Datu Unsay Not indicated - - - - Not indicated 5,820 5,820 Guindulungan Not indicated - - - - Not indicated 8,899 8,899 Kabuntalan Construction of two projects FMR from Brgy. Gambar

Libungan, Katidtuan and Brgy. Ganta to Brgy. Pagalungan, Kabuntalan Maguindanao

18,043 - - - - 18,043

186

Schedule 1.0




Kabuntalan Unaccounted/Unrecorded Loans - - - - Not indicated (105) (105) Sub-total 18,043 - - - (105) 17,938 Mamasapano Not indicated - - - - Not indicated 1,589 1,589 Matanog Construction of Farm to Market Road 17,457 - - - - 17,457 Matanog Not indicated - - - - Not indicated 30,882 30,882 Sub-total 17,457 - - - 30,882 48,339 Paglat Not indicated - - - - Not indicated 5,183 5,183 Parang Not indicated - - - - Not indicated 23,184 23,184 Rajah Buayan Not indicated - - - - Not indicated 9,007 9,007 SK Pendatum Not indicated - - - - Not indicated 5,339 5,339 Shariff Aguak Not indicated - - - - Not indicated 12,097 12,097 South Upi Not indicated - - - - Not indicated 22,153 22,153 Sultan Kudarat Not indicated - - - - Not indicated 121 121 Sultan Mastura Not indicated - - - - Not indicated 1,500 1,500 Talitay Not indicated - - - - Not indicated 4,957 4,957 Upi Construction of Upi Water System Level III - - - - Mutual Development Fund Office 24,883 24,883 Upi Acquisition of Heavy Equipment 9,638 - - - - 9,638 Sub-total 9,638 - - - 24,883 34,521

SuluJolo Acquisition of Heavy equipment, pay loader and dump trucks 20,387 - - - - 20,387

Pandami Construction of Municipal Road 17,395 - - - - 17,395 Tawi-tawi

Languyan Not indicated - - - - Not indicated 2,933 2,933 Mapun Concreting of Tanduan-Irok Irok-Pawan Municipal roads 14,773 - - - - 14,773 Sapa-sapa Not indicated - - - - Not indicated 95 95 Sitangkai To partially finance various infrastructure projects of the LGU 20,586 - - - - 20,586

South Ubian Construction of 2 piers, 1 Municipal Hall and 1 Multi-purpose Hall

38,841 - - - - 38,841

Tandubas Infrastructures and Income generating projects. 27,698 - - - - 27,698 Turtle Islands Not indicated - - - - Not indicated 9,181 9,181

TOTAL 416,471 - 123,208 - 912,210 1,451,889

GRANDTOTAL 36,906,411 8,207,634 4,929,465 4,437,943 17,557,475 72,038,927

187

Schedule 2.0

Name of Bank/Other Institution AmountNATIONAL CAPITAL REGION

Parañaque Unaccounted/Unrecorded Loans - - - - Not indicated (450) (450) Pasay Unaccounted/Unrecorded Loans - - (2,000) - Not indicated - (2,000)

CORDILLERA ADMINISTRATIVE REGIONTabuk City Unaccounted/Unrecorded Loans - - - - Not indicated (5,397) (5,397) La paz, Abra Unaccounted/Unrecorded Loans - - - - Not indicated (313) (313) Langiden, Abra Unaccounted/Unrecorded Loans - - - - Not indicated (333) (333) Pasil, Kalinga Unaccounted/Unrecorded Loans - - - - Not indicated (999) (999) Pinukpuk, Kalinga Unaccounted/Unrecorded Loans - - - - Not indicated (2,799) (2,799)

REGION ISan carlos City Unaccounted/Unrecorded Loans - - - - Not indicated (84,509) (84,509) Urdaneta City Unaccounted/Unrecorded Loans - - - - Not indicated (53) (53) Dingras, Ilocos Norte Unaccounted/Unrecorded Loans - - - - Not indicated (11) (11) Paoay, Ilocos Norte Unaccounted/Unrecorded Loans - - - - Not indicated (1,821) (1,821) Piddig, Ilocos Norte Unaccounted/Unrecorded Loans - - - - Not indicated (1,798) (1,798) Galimuyod, Ilocos Sur Unaccounted/Unrecorded Loans - - - - Not indicated (1,053) (1,053) Santa, Ilocos Sur Unaccounted/Unrecorded Loans - - - - Not indicated (3,557) (3,557) Santa catalina, Ilocos Sur Unaccounted/Unrecorded Loans - - - - Not indicated (14,052) (14,052) Agoo, La Union Unaccounted/Unrecorded Loans - - - - Not indicated (5,395) (5,395) Caba, La Union Unaccounted/Unrecorded Loans - - - - Not indicated (14) (14) Sto. Tomas, La Union Unaccounted/Unrecorded Loans - - - - Not indicated (1,433) (1,433) Tubao, La Union Unaccounted/Unrecorded Loans - - - - Not indicated (2,000) (2,000) Infanta, Pangasinan Unaccounted/Unrecorded Loans - - - - Not indicated (50,000) (50,000) Laoac, Pangasinan Unaccounted/Unrecorded Loans - - - - Not indicated (1,905) (1,905) Malasiqui, Pangasinan Unaccounted/Unrecorded Loans - - - - Not indicated (3,429) (3,429) Natividad, Pangasinan Unaccounted/Unrecorded Loans - - - - Not indicated (1,480) (1,480)

PNB PVBOther Lending Institutions

188

Philippine Local Government UnitsSchedule of Unaccounted/Unrecorded Loans/Bonds Payables

Calendar Year 2011(in thousand pesos)

Name of LGUs Purpose of the Loan Creditors

GRANDTOTALLBP DBP

Schedule 2.0

Name of Bank/Other Institution AmountPNB PVB

Other Lending InstitutionsName of LGUs Purpose of the Loan Creditors

GRANDTOTALLBP DBP

REGION IIIguig, Cagayan Unaccounted/Unrecorded Loans - - - - Not indicated (8,231) (8,231) Rizal, Cagayan Unaccounted/Unrecorded Loans - - - - Not indicated (42) (42) Solana, Cagayan Unaccounted/Unrecorded Loans - - - - Not indicated (5,006) (5,006) A. Castaneda, Nueva Vizcaya Unaccounted/Unrecorded Loans - - - - Not indicated (11,045) (11,045) Bayombong, Nueva Vizcaya Unaccounted/Unrecorded Loans - - - - (737) (737) Diadi, Nueva Vizcaya Unaccounted/Unrecorded Loans - - - - Not indicated (1,714) (1,714) Quezon, Nueva Vizcaya Unaccounted/Unrecorded Loans - - - - Not indicated (5,947) (5,947)

REGION IIIProvince of Zambales Unaccounted/Unrecorded Loans - - - - Not indicated (41) (41) Dinalungan, Aurora Unaccounted/Unrecorded Loans - - - - Not indicated (1,255) (1,255) Bagac, Bataan Unaccounted/Unrecorded Loans - - - - Office of the President (219) (219) Bustos, Bulacan Unaccounted/Unrecorded Loans - - - - Not indicated (616) (616) D. R. Trinidad, Bulacan Unaccounted/Unrecorded Loans (7,500) - (9,622) - - (17,122) Paombong, Bulacan Unaccounted/Unrecorded Loans - - - - Not indicated (3,688) (3,688) Gen. Tinio, Nueva Ecija Unaccounted/Unrecorded Loans - - - - Not indicated (2,515) (2,515) Guimba, Nueva Ecija Unaccounted/Unrecorded Loans - - - - Not indicated (5,533) (5,533) Nampicuan, Nueva Ecija Unaccounted/Unrecorded Loans - - - - Not indicated (28) (28) San isidro, Nueva Ecija Unaccounted/Unrecorded Loans - - - - Not indicated (419) (419) Talavera, Nueva Ecija Unaccounted/Unrecorded Loans - - - - Not indicated (24) (24) Lubao, Pampanga Unaccounted/Unrecorded Loans (295) - - - - (295) Magalang, Pampanga Unaccounted/Unrecorded Loans - - - - Not indicated (3,740) (3,740) Moncada, Tarlac Unaccounted/Unrecorded Loans - - - - Not indicated (197) (197) Paniqui, Tarlac Unaccounted/Unrecorded Loans - - - - Not indicated (14,497) (14,497) San jose, Tarlac Unaccounted/Unrecorded Loans - - - - Not indicated (18) (18) San manuel, Tarlac Unaccounted/Unrecorded Loans - - - - Not indicated (4,850) (4,850)

REGION IV Province of Palawan Unaccounted/Unrecorded Loans - - - - Not indicated (343,240) (343,240) Tagaytay City Unaccounted/Unrecorded Loans - - - - Not indicated (340) (340) Trece Martires City Unaccounted/Unrecorded Loans - - - - Not indicated (29,171) (29,171) Alfonso, Cavite Unaccounted/Unrecorded Loans - - - - Not indicated (366) (366) Liliw, Laguna Unaccounted/Unrecorded Loans - - - - Not indicated (1,791) (1,791) Majayjay, Laguna Unaccounted/Unrecorded Loans - - - - Mutual Development Fund Office (6,318) (6,318) Paete, Laguna Unaccounted/Unrecorded Loans - - - - Provincial Government of Laguna (412) (412) Pakil, Laguna Unaccounted/Unrecorded Loans - - - - DOF-MDFO (2,989) (2,989)

189

Schedule 2.0



GRANDTOTALLBP DBP

San Pedro, Laguna Unaccounted/Unrecorded Loans - - - - President's Social Fund (1,000) (1,000) Sta. Cruz, Laguna Unaccounted/Unrecorded Loans - - - - Not indicated (3,068) (3,068) Guinayangan, Quezon Unaccounted/Unrecorded Loans - - - - Not indicated (1,110) (1,110) Lucban, Quezon Unaccounted/Unrecorded Loans - - - - Not indicated (4,037) (4,037) Sampaloc, Quezon Unaccounted/Unrecorded Loans - - - - Not indicated (914) (914) San Francisco, Quezon Unaccounted/Unrecorded Loans - - - - Not indicated (21,445) (21,445)

REGION V Province of Catanduanes Unaccounted/Unrecorded Loans - - - - Not indicated (1,796) (1,796) Iriga City Unaccounted/Unrecorded Loans - - - - Not indicated (7,868) (7,868) Legazpi City Unaccounted/Unrecorded Loans - - - - Defunct Presidential Committee on

Flagship Programs and Projects (41,010) (41,010)

Daraga, Albay Unaccounted/Unrecorded Loans - - - - Not indicated (2,265) (2,265) Jovellar, Albay Unaccounted/Unrecorded Loans - - - - Not indicated (1) (1) Oas, Albay Unaccounted/Unrecorded Loans - - - - President's Social Fund (1,000) (1,000) Balatan, Camarines Sur Unaccounted/Unrecorded Loans - - - - Not indicated (436) (436) Del Gallego, Camarines Sur Unaccounted/Unrecorded Loans - - - - Not indicated (175) (175) Gainza, Camarines Sur Unaccounted/Unrecorded Loans - - - - Not indicated (903) (903) Pasacao, Camarines Sur Unaccounted/Unrecorded Loans - - - - Not indicated (613) (613) Tinambac, Camarines Sur Unaccounted/Unrecorded Loans (10,375) - - - - (10,375) Barcelona, Sorsogon Unaccounted/Unrecorded Loans - - - - Not indicated (1,291) (1,291) Casiguran, Sorsogon Unaccounted/Unrecorded Loans - - - - Not indicated (27,273) (27,273) Juban, Sorsogon Unaccounted/Unrecorded Loans - - - - Not indicated (907) (907) Magallanes, Sorsogon Unaccounted/Unrecorded Loans - - - - Not indicated (1,149) (1,149)

REGION VIProvince of Antique Unaccounted/Unrecorded Loans - - - - Not indicated (461) (461)

Batan, Aklan Unaccounted/Unrecorded Loans - - - - Not indicated (32) (32) Buruanga, Aklan Unaccounted/Unrecorded Loans - - - - Not indicated (711) (711) Malinao, Aklan Unaccounted/Unrecorded Loans - - - - Not indicated (24) (24) Tangalan, Aklan Unaccounted/Unrecorded Loans - - - - Not indicated (102) (102) Hamtic, Antique Unaccounted/Unrecorded Loans - - - - Not indicated (38) (38) Dumalag, Capiz Unaccounted/Unrecorded Loans - - - - National Housing Authority (5,162) (5,162) Dumarao, Capiz Unaccounted/Unrecorded Loans - - - - Not indicated (387) (387) Tapaz, Tapaz Unaccounted/Unrecorded Loans - - - - National Housing Authority (643) (643)

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Schedule 2.0



GRANDTOTALLBP DBP

REGION VII Tagbilaran City Unaccounted/Unrecorded Loans - - - - Not indicated (25) (25) Dimiao, Bohol Unaccounted/Unrecorded Loans - - - - Not indicated (3) (3) Getafe, Bohol Unaccounted/Unrecorded Loans - - - - Not indicated (221) (221) Loon, Bohol Unaccounted/Unrecorded Loans - - - - Not indicated (1,120) (1,120)

REGION VIIICulaba, Biliran Unaccounted/Unrecorded Loans - - - - Not indicated (4,690) (4,690) Gen mcarthur, Eastern Samar Unaccounted/Unrecorded Loans - - - - MDFO-DOF (13,299) (13,299) Quinapondan, Eastern Samar Unaccounted/Unrecorded Loans (4,345) - - - - (4,345) Salcedo, Eastern Samar Unaccounted/Unrecorded Loans - - - - Not indicated (337) (337)

REGION IXProvince of Zamboanga del Sur Unaccounted/Unrecorded Loans - - - - Not indicated (963) (963) Gutalac, Zamboanga del Norte Unaccounted/Unrecorded Loans - - - - Not indicated (511) (511) Liloy, Zamboanga del Norte Unaccounted/Unrecorded Loans - - - - Not indicated (252) (252) Labangan, Zamboanga del Sur Unaccounted/Unrecorded Loans (18,900) - - - (18,900) Tambulig, Zamboanga del Sur Unaccounted/Unrecorded Loans - - - - Not indicated (6,480) (6,480) Payao, Zamboanga Sibugay Unaccounted/Unrecorded Loans - - - - Not indicated (5,307) (5,307) Roseller Lim, Zamboanga Sibugay Unaccounted/Unrecorded Loans - - - - Not indicated (535) (535)

REGION X Province of Bukidnon Unaccounted/Unrecorded Loans - - - - Not indicated (4,339) (4,339) Province of Misamis Oriental Unaccounted/Unrecorded Loans - - - - Not indicated (48,771) (48,771) El Guingoog City Unaccounted/Unrecorded Loans - - - - Not indicated (947) (947) Kibawe, Bukidnon Unaccounted/Unrecorded Loans (1,802) - - - - (1,802) Baloi, Lanao del Norte Unaccounted/Unrecorded Loans - - - - Not indicated (196) (196) Linamon, Lanao del Norte Unaccounted/Unrecorded Loans - - - - Not indicated (84) (84) Aloran, Misamis Occidental Unaccounted/Unrecorded Loans - - - - Not indicated (144) (144) Tudela, Misamis Occidental Unaccounted/Unrecorded Loans - - - - Not indicated (1,132) (1,132) Binuangan, Misamis Oriental Unaccounted/Unrecorded Loans - - - - Not indicated (204) (204)

REGION XIProvince of Compostela Valley Unaccounted/Unrecorded Loans - - - - Not indicated (59,439) (59,439) Laak, Compostela Valley Unaccounted/Unrecorded Loans - - - - Not indicated (273) (273)

191

Schedule 2.0



GRANDTOTALLBP DBP

REGION XIIProvince of Sultan Kudarat Unaccounted/Unrecorded Loans - - - - Not indicated (14,600) (14,600) Arakan, North Cotabato Unaccounted/Unrecorded Loans - - - - Not indicated (651) (651) Kabacan, North Cotabato Unaccounted/Unrecorded Loans - - - - Not indicated (2,656) (2,656) Alabel, Sarangani Unaccounted/Unrecorded Loans - - - - Not indicated (108) (108)

REGION XIIIAlegria, Surigao del Norte Unaccounted/Unrecorded Loans - - - - Not indicated (35) (35) Dapa, Surigao del Norte Unaccounted/Unrecorded Loans - - - - Not indicated (277) (277) San Miguel, Surigao del Sur Unaccounted/Unrecorded Loans - - - - Not indicated (444) (444)

AUTONOMOUS REGION IN MUSLIM MINDANAOMaluso, Basilan Unaccounted/Unrecorded Loans (4,459) - - - - (4,459) Tuburan, Basilan Unaccounted/Unrecorded Loans - - - - Not indicated (42,951) (42,951) Kabuntalan, Maguindanao Unaccounted/Unrecorded Loans - - - - Not indicated (105) (105)

GRANDTOTAL (47,676) - (11,622) - (974,709) (1,034,007)

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Part V

Results of Audit

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V. RESULTS OF AUDIT

SIGNIFICANT FINDINGS AND RECOMMENDATIONS

Significant and peculiar findings discovered in the audit of the accounts and operations of the local government units are presented with the corresponding recommendations to serve as guide to local officials managing the finances of the LGUs. A report of action taken by the LGU in the implementation of the audit recommendations shall be submitted to COA within 30 days after receipt of the AAR.

CREDIT FINANCING

FINDINGS

RECOMMENDATIONS

o Unutilized Loan Proceeds – P134.514 million

1. Out of the P115 million proceeds from the loan obtained, only P27.486 million was used in the implementation of the projects as at year-end, but the remaining balance of P87.514 million to be used for the completion and still to be implemented projects is no longer available. - Municipality of Mamburao, Occidental Mindoro, Region 4

Account for the remaining balance of P87.514 intended for the completion and implementation of the remaining projects not yet started; submit the required latest projects accomplishment reports to facilitate proper and accurate verification in compliance with COA Circular No. 92-389 dated November 3, 1992; and strictly follow what is stipulated in the Loan Agreement.

2. The City Government of Iligan in Region 10 had wasted government funds in the amount of P3.127 million on interest for a loan secured with the DBP in the amount of P47.0M at 6% per annum to finance a project which remain unimplemented. Likewise, the amortization of the loan amounting to P75M was not included in the annual budget for Calendar Year 2011.

The proponent(s) of the project(s) should adequately plan and program the proposed project which should be included in the three (3), five (5) or ten (10) years development plan of the City Government. before negotiating loan with any Government Financial Institution (GFI's). The local LCF shall review all the secured loans by the city government and provides schedule amortization including the projected interest expenses to the City Budget Officer, for inclusion in the Annual Budget.

o Loans not used for intended purpose – P62.910 million

3. The loan balance with the GSIS Family Bank amounting to P62.910 million was settled thru getting another loan from the Development Bank of the Philippines (DBP) instead of utilizing its time deposits amounting to P85.0 million, resulting in obliging future internal revenue allotment (IRA) to pay said loan and interest thereof instead of availing full use of

Settle the loan availed by the Municipality of Bacoor, Cavite in the amount of P62.911 million, out of the P80.000 million approved loan from the DBP, using its available funds and avoid unnecessary cost of money, such as loan interests and the burden of paying loan amortizations. It is also recommended that the obligations to

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the IRA in favor of future programs and projects. - Municipality of Bacoor, Cavite, Region 4.

the national government be taken up in the Bacoor books of accounts and pay the same by drawing the amount from the time deposits.

o

Completed projects financed by the availed loans not utilized/ fully utilized – P83.427 million

4. The Municipal Government has undertaken unplanned computerization project costing P15.964 million through debt financing, which project remains idle or unutilized despite its completion, hence rendering futile the said project.- Pantabangan, Nueva Ecija, Region 3

Utilize the information and technology of the Municipal Government of Pantabangan, Nueva Ecija. to serve the purpose/s to which it was undertaken and make useful the loan obtained therefore, as well as the interest being paid thereon.

5. The Material Recovery Facility of the Municipality has not been efficiently managed and supervised and remained idle for quite a period of time, thus defeating the very purpose for its construction, funding of which merely came out of a loan from the LBP with an outstanding balance of P384,591.13 which the municipality is still paying up to this time. - Guimba, Nueva Ecija ,Region 3

Undertake corrective measures to make the project operational to attain the purpose why it was constructed.

6. The materials recovery facility with composting sub-project and a lot with an area of 6,393 sq. m. purchased for school site costing P11.895 million and P28.768 million, respectively, which were financed partly by loan remain unused, thereby depriving the City and its constituents the desired results and benefits expected from the projects. The City Government continues to pay interest on the loan contracted for the unutilized projects. - Antipolo, Rizal , Region 4

The concerned City Officials of Antipolo should see to it that proper planning is made before the starting the projects. This is to avoid delays in their implementation and other similar problems mentioned to ensure that their objectives are met and they could be immediately used for the purposes for which they were intended and avoid the wastage of funds.

7. The Public Market Building is almost 95% completed, however, the stalls are not yet fully occupied by stall holders. As a result, the income earned from rent is very minimal. – Abuyug, Cagayan, Region 2

The Municipality should advertise the availability of vacant stalls and should encourage prospective stall holders to rent stall facilities in order to increase income from the use of Public Market Building.

8. The local government incurred a loss of P3.6M in interests and bank charges in 2010 and 2011 in contrast with the projection of P13.16M net surplus for the first two years of operation as per feasibility study, due to the non-operation of its new municipal cemetery, thereby exhausting the municipal fund instead of augmenting it. - Mayantoc, Tarlac, Region 3

Review the operation of the cemetery and implement the following possible remedial actions: a) Formulate and approve implementing rules and regulations on the operations of the cemetery; b) Compare prices with the private cemeteries; c) Complete the needed documents for the inspection of the COA; d) Require the repair and completion of the park by the

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persons responsible; e) Maintain the memorial park properly.

o Projects not yet completed

9. The cost of Aguioas Overflow Bridge in Naguilian, La Union funded out of loan with the LBP was not completed and was not yet used by the constituents, thus the purpose for which the loan was availed of was not achieved. - Naguilian, La Union, Region 1

Prioritize the completion of the Aguioas Overflow Bridge in order that the same be used by the constituents and to attain the purpose for which the loan with LBP was availed of.

10. Majayjay Falls Eco Tourism Park which was funded by a loan was never completed and put into operation since its construction in 2009 and became a wreckage without serving its purpose, thus resulting in wastage of the amount loaned. - Majayjay, Laguna, Region 4

Exert all efforts to evaluate the project and rehabilitate the condition of the existing structures to make the project operational and generate income.

11. Construction, Rehabilitation and Expansion of Water System in the Municipality, funded out of the loan amounting to P70.0 million secured from the DBP was not completed within the specific contract time contrary to the agreement entered into by and between the LGU and the contractor, depriving the targeted recipients of the benefits that could have been derived from its immediate use. - Cataingan, Masbate, Region 5

Require the contractor to strictly adhere to the contract schedule agreed upon by the contracting parties and to follow the project design based on the feasibility study to avoid further delay in the project implementation.

o Unrecorded Loans/ Understated Loans Payable – P168.922 million

12. The accuracy of the Loans Payable account balance was not established due to recording of loans based on proceeds instead of the amount of stated in the promissory note that resulted in the understatement of the Loans Payable account balance of P247,830.88. Moreover, the current portion of the payable accounts was not set up and disclosed in the Notes to Financial Statements. -San Pacual, Batangas, Region 4

The Municipal Mayor/ and Municipal Treasurer should make representation with the management of the bank to require them to submit a statement relative to the additional charge imposed to the Municipality particularly the conversion rate of foreign currency at the time of purchase so that the Municipality would have basis for recording the adjustment, otherwise they should submit other valid reason or explanation for the difference. The Municipal Accountant should set-up the current portion of the Loans Payable account to reflect the correct balance of payables in the financial statements.

13. The agency failed to book up the cost of One (1) unit loader valued at more or less P18.9M acquired through a loan with LBP, Dipolog City Branch, thereby understating its asset and liability account with the same amount. Loan documents are still with the bank. - Labangan, Zamboanga del Sur, Region 9

Require the LGU accountant to prepare a journal entry voucher taking up the cost of the purchased loader and the loans payable to the bank. Management must secure copies of loan documents from LBP, Dipolog City Branch.

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14. Failure to book-up the loan amounting to P4.143 million availed of from the National Housing Authority (NHA) under the Comprehensive and Integrated Shelter Financing Act (CISFA) of 1994, for the installation of electrical lines in Brgy. Santa Petronilla, Tapaz, Capiz and Dumalag Water System pipelines, resulted to the understatement of the liability account "Loans Payable-Domestic" shown in the Financial Statement as of December 31, 2011. Region 6 Tapaz, Capiz - P 642,751.87 Dumalag, Capiz - P3,500,000.00

Require the Municipal Accountant to secure documents and to analyze the cashbook entry and NHA bill for the loan and subsequently draw a Journal Entry Voucher (JEV) to record the NHA loan amounting to P4.143 million, if warranted. Make representations with NHA management for the possible reconstruction of the loan and adopt procedure to ensure settlement of the accounts. We also require that the Audit Team be furnished with the Memorandum of Agreement or Loan Agreement and other papers pertinent to the NHA loan, for their guidance in audit.

15. Domestic loan availed on October 2009 with the Philippine Veterans Bank (PVB) amounting to P80M to refinance the LGU bonds was not recorded in the City’s books. As of December 31, 2011 the above mentioned loan has an outstanding principal balance of P43.62M. – Toledo City, Cebu Region 7

Record proceeds of the loan and the amortization paid and establish correct outstanding balance as of December 31, 2011.

16. The P94.906 million loan release from the Land Bank of the Philippines (LBP) for CY 2011 was not recorded in the books of accounts, which resulted to the understatement of Long-Term Liabilities account (Loans Payable), and Cash-in-Bank, Current account by P94.906 million, respectively, at the end of CY 2011.- Cagayan de Oro City, Region 10

Draw a Journal Entry of Voucher (JEP) to record the partial release of loan by debiting Cash-in-Bank, Local Currency, Current Account in the amount of P94.906 and crediting Long-Term Liabilities (Loan) of same amount.

17 The reported ending balance of Long – Term Liabilities – Domestic account of the municipality is understated by P1.957 million thereby overstating the government equity account balance. Region 2 Diadi, Nueva Vizcaya - P1,713,873.20 Region 9 Dinas, Zamboanga del Sur - P243,589.87

Effect the necessary adjusting entry to reconcile the difference noted.

18. The accounts Loans Payable and Cash in Bank accounts were understated by P37.394 million due to unrecorded transactions of loans payable accounts despite the payment of amortizations of unrecorded loans. The subsidiary ledger for every loan grant was not maintained contrary to Section 313 of R.A. 7160 and Section 105 of Volume I of NGAS

Require the Acting Provincial Accountant to verify the specified deficiencies, and prepare the corresponding adjusting entries to correct the accounts. Comply strictly with Section 313 of R.A. No. 7160 and Sections 105-111 of the NGAS Manual, Volume 1 for LGU by maintaining the mandated special account in the General Fund for every loan contract with

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Manual for LGUs, thus, increasing the difficulty in preparing the respective reconciliation of the pertinent accounts, in monitoring the correct balances thereof, and in determining the propriety of expenditure charges thereon. The loan agreements and supporting documents were submitted for audit within five days after the perfection of individual loan contract contrary to COA Circular No. 2009-001. - Province of Misamis Oriental, Region 10

the pertinent separate SLs for loans payable, expenditures, loan amortizations, interest payments, and other affected accounts, and facilitate the preparation and submission of the financial statements thereof. Account each loan contract per promissory note in order to facilitate monitoring of payment of amortizations, expenditure charges, updating of subsidiary ledger, proper classification of accounts affected and other related matters per loan contract.

o Unreconciled loans payable balances with the bank balances

19. The validity of long-term liabilities totalling P292,085,109.90 was doubtful due to the unreconciled balances of the loans from the DILG for the Third Road Improvement Program (TRIP) and Fifth Road Improvement Program (FRIP) and the inclusion of negative balance of P42,030.41.- Province of Zambales, Region 3

The Provincial Accountant should review the records pertaining to these long-term liabilities, reconcile the accounting records with those of its creditors and make the necessary adjustments, if necessary, to establish the correct balances of the loans with various creditors.

20. The balance of Loans Payable- Domestic of P15,086,244.78 per financial statements and bank records showed a difference of P1,886,095.94, which is mainly due to the failure of the Accounting Section to record loan amortizations deducted by the bank from the Internal Revenue Allotment of the Municipality. This also resulted in the overstatement of Loans Payable-Domestic and Cash in Bank- Local Currency Current Account and understatement of interest expense. - Bangued, Abra, CAR

Adjust unrecorded Loan Amortizations. Regularly prepare bank reconciliation statements and record the adjustments noted to reflect the correct balance of Cash in Bank Local Currency Current Account and the affected accounts; b) reconcile the balance of Loans Payable with that of the bank to determine the nature of the unaccounted difference and record the necessary adjustments; c) maintain subsidiary ledger per loan to facilitate monitoring and reconciliation of loan balances; request from the bank a copy of the Debit memo dated November 14, 2011 amounting to P173,429.26, to determine its nature and prepare adjusting entry if warranted.

21. Loans Payable recorded in the books at P912,724,038.89 as of December 31, 2011 was overstated by P115,112,221.75 compared with bank's balance of P797,611,817.14, hence affecting the reliability of the liability account balance in the financial statements. - Palawan Province, Region 4

The City Accountant should reconcile the loan balances with the Land Bank of the Philippines records to fairly present the loan payable account in the financial statements. Likewise, the management should make representation with LBP to furnish them with copies of schedules of amortization and debit advice including the statement of accounts for proper accounting and monitoring of loans payable.

22. Loans Payable per GL balance is not reconciled Conduct periodic monitoring, analysis and

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with Bank balance. Region 3 Orani, Bataan Region 4 Perez, Quezon

reconciliation of the loans payable account outstanding balance vis a vis bank balance; maintain an updated subsidiary ledger to ensure proper accurate recording of loan payments; and effect the necessary adjusting entries to correct errors noted during the reconciliation.

23. Failure of LGU-Paracale to effect the loan amortizations debited by the LBP from their current account, resulted to unreconciled balance of account Cash in Bank and affected various accounts such as, Cash in Bank, Loans Payable, Interest Expenses and Government Equity. - Paracale, Camarines Norte, Region 3

Require the Municipal Accountant to prepare JEV for the recognition of direct payments of Loans Payable - Domestic to arrive at reliable amount of outstanding Loans Payable-Domestic.

24. There was a substantial net discrepancy of P7,119,902.93 between the balances of the Loans Payable-domestic account per LGU books and per bank records as of December 31, 2011, thereby rendering account balance per books unreliable as of the year-end. – Region 5 Castilla, Sorsogon - P 684,962.89 Casiguran, Sorsogon - P4,471,655.73 Region 11 Pantukan, Compostela Valley -P1,107,704.22 Mabini, Compostela Valley – P 669,178.41 Mawab, Compostela Valley - P 186,401.68

Require the Municipal Accountant to make reconciliation on the loans payable account-domestic of the municipality as of 2011 year-end balance with the records of the Land Bank of the Philippines - the lending institution, determine the nature of the existing discrepancies and effect the necessary adjustments thereof, where appropriate, in order to arrive at the correct balance of the subject liability account per books of the LGU as of the year-end.

25. The balance of the Loans Payable-DBP Borongan account as of December 31, 2011 was higher by P78,725.50 as compared to the balance per books of DBP Borongan contrary to sound accounting policies and procedures, thus the Loans Payable account in the financial statements may not be fairly presented. Balance per confirmation as of December 31, 2011 is P6,662,500.00.- Arteche, Eastern Samar, Region 8.

Require the Municipal Accountant to reconcile the recorded amount of loans payable to the Development Bank of the Philippines per books with that of reported balance per bank and adjust the control account and subsidiary ledgers, accordingly.

o

No special account set up for loans proceeds in the General Fund – P128.195 million

26. Failure to account the loan proceeds under a special account of the general fund precluded the monitoring and evaluation as to whether the loan obtained from the Land Bank of the Philippines in the total amount of P128,195,319 was used to finance various

Require the Provincial Accountant to prepare a special account for Loans Payable so that proper monitoring thereof is ensured and there is proper matching of the loaned amounts and the level of implementation of projects thereof.

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provincial priority projects as intended. - Province of Misamis Oriental, Region 10

o Erroneous recording of transactions

27. Some CY 2011 gross receipt taxes were recorded as Interest Expenses instead of Bank Charges; and December 2010 Interest Expenses of P655,969.25 were erroneously taken up as current year's expenses instead of Prior Years Adjustment which resulted in the overstatement of expenses and consequently understatement of the results of operations. Further, Journal Entry Vouchers (JEVs) for the loan amortizations were not properly presented and supported with complete source documents; thus posing doubts on the correctness of the accounting entries. - Province of Abra, CAR

The Provincial Accountant should adjust the noted deficiencies; adhere to prescribed accounting regulations, explain entries properly and attach the required documents every JEV; and The Provincial Accountant and Treasurer should coordinate with one another in securing the necessary source documents for every JEV for ready reference as prescribed under the NGAS.

28. Capitalized borrowing costs or financial and incidental expenses directly attributable to the acquisition of loan and incurred during the construction of the Hospital as a qualifying asset totaling P10,918,059.44 were erroneously charged to expenses instead of adding to the cost of the asset; P4,132,746.57 recorded in CY 2010 and P6,785,312.87in CY 2011. This resulted in the understatement of assets and equity by P10.9 million and P4.1 million, respectively; and overstatement of current year's expenses (interest expenses and bank charges) which consequently understated the result of operation by P6.8 million. – Province of Abra, CAR

Adjust accordingly the financial charges recorded as expenses and add to the cost of the 2-Storey Provincial Hospital as prescribed under regulations.

29. The financial statements showed a balance ofP10,262.79 for the Loans Payable-Domestic account. The agency does not have any outstanding loan as of December 31, 2011. Analysis of the account disclosed a beginning balance of P14,863.36 which has been the balance since 2009, which is the available record. During the year 2011, transactions affecting the salary deductions and the corresponding remittances were erroneously recorded to the Loans Payable-Domestic and with a debit balance for the year of P4,600.57, thereby overstating the Loans Payable Domestic and understating Other Payables by P10,262.79. – Tineg, Abra, CAR

The account balance of P10,262.79 be properly classified to Other Payables.

30. Interest expenses amounting to P1,318,403.25 for CY 2011 was overstated by P44,043.58 due to misclassification in the recording of Gross Receipt Tax of P43,043.58

Instruct the Accountant to carefully analyze the effects of errors and make the necessary adjusting entries to correct the balances of all affected accounts.

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and Bank Charges of P1,000.00 to Interest Expenses account, thus resulted in misstatement of the affected accounts in the financial statements in violation of Section 111 of PD 1445.- San Agustin, Romblon, Region 4

o Unrecorded loan amortizations

31. The Municipal Accountant did not record amortization for the loan. All loan repayments were taken up as Interest Expense. - Villaviciosa, Abra, CAR

Adjust entry for loan amortization and establish correct balance of loan as of December 31, 2011.

32. The current outstanding loan balance per book amounting P40,972,598.08 as of December 31, 2011 was correctly stated in the book, however, loan payment amounting P881,982.53 was not recorded. The loan was recorded only on January 31, 2012. - San Miguel, Bulacan, Region 3

Adjust entry to correct the error.

33. The reliability of the recorded balances of Loans Payable - Domestic accounts of P197,035,195.8 could not be ascertained due to the failure of the Municipal Accountant to take up loan amortization and interest payments in the books and to maintain subsidiary ledger for each loan payables, which resulted to difference of P32,960,923.47 between the book and bank balances, contrary to Sections 4 (a), 25, 105 and 107 of the NGAS Manual, Volume I. Region 4 San Mateo, Rizal P159,497,768.50 Rodriguez, Rizal - 37,537,427.30

The Local Chief Executive should direct the Municipal Accountant to immediately adjust the loans payable accounts based on the actual loan released as evidenced by promissory note/s, take up the loan principal and interest payments in order to establish the correct balances of the accounts and maintain accounting records particularly subsidiary ledger for each loan payables for proper recording of transactions and monitoring of loan accounts, in accordance with Sections 4 (a), 25, 105 and 107 of the NGAS Manual, Volume I. Also, charges by the bank should be recorded immediately to present the accurate and reliable balance of the loans payable and related expense accounts in the financial statements.

34. The plan of the Municipality to relocate about eighty five (85) informal settlers inside the existing municipal cemetery, in order to give way to its development, did not push thru despite the purchase and development of the lot for the new relocation site financed from the proceeds of loans from the Land Bank of the Philippines (LBP) amounting to P14.0 million due to stoppage/ discontinuity of negotiation with Gawad Kalinga to supply the materials and labor for the housing construction and in order for the beneficiaries to do their share of sweat equity.- General Mariano Alvarez, Cavite, Region 4

Provide immediate solution to counter the effect of stoppage/ discontinuity of negotiation with Gawad Kalinga for the construction of housing units and to maximize the utilization of loan proceeds through timely and efficient implementation of the projects being financed out of the loan.

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Priority Development Assistance Fund

Priority Development Assistance Fund (PDAF) releases from congressional allocation to the local government units are intended for development projects that will benefit the LGUs and constituents. However, the utilization of this fund was not maximized and there were deficiencies noted in the audit as reported below:

FINDINGS

RECOMMENDATIONS

o Unutilized fund – P380.438 Million

1. The Priority Development Assistance Fund (PDAF) totaling P380.438 million remained unused as of year-end, thus, defeating the very purpose for which the funds were entrusted to the local government units.

LGU Amount (in million)

NCR- Makati City P 113.167 Manila City 46.734 Marikina City 8.771 Pasig City 16.826 Region 4- Quezon Province

40.776

Region 6- Tubungan, Iloilo 5.749 Region 5 Legazpi City 119.405 Ligao City 3.930 Region 11- Davao City 25.080

Ensure and monitor the proper and immediate utilization of PDAF fund releases to implement the priority programs and projects as stated in the covering SARO. Coordination with the concerned source legislators should be made to facilitate project implementation. We also recommended the maintenance by the concerned Departments of complete documentation of all PDAF releases in favor of the LGU to serve as basis for recording of the receipt and utilization of the funds, as well as monitoring of the implementation of intended projects. Coordinate the different offices concerned to ensure that all PDAF funds released to the local government will be implemented in accordance with the purpose for which the fund was created.

o Unimplemented projects - P106.106 Million

2. The proposed projects/programs to be financed by the Priority Development Assistance Fund (PDAF) under the Trust Fund amounting to P46.734 million have remained unimplemented in the City of Manila, thus, defeating their specific purposes and depriving the intended beneficiaries of the socio-economic benefits that could be derived there from. While the failure of the City of Lapulapu to implement various programs/ projects/

Expedite the implementation of the various socio-economic and livelihood programs and projects to be funded by the PDAF for the benefit of the City’s constituents. Regarding the releases for Tondo General Hospital and DOH or other devolved hospitals totaling P1.250 million, transfer the funds to the concerned implementing agencies for the benefit of the City’s residents.

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activities relative to financial assistance received totaling P59.372 million from other government units and from Priority Development Assistance Fund/ Countrywide Development Fund of different legislators deprived the constituents of the benefits that could have derived there from to the disadvantage of the general public

Fast track the implementation of the Project, Program and activities funded out of the financial assistance received from other national agencies and different legislators so that the intended beneficiaries may enjoy the benefits derived therefrom. We also suggest that Management request for realignment of those with insufficient balance so that the project may be realized to the advantage of the general public.

oErroneous recording / unrecorded transactions - P145.127 Million

3. Receipt of Priority Development Assistance Fund (PDAF) was erroneously recorded in the General Fund books as trust liability in violation of the provision of national Budget Circular No. 476 dated September 20, 2001 in the following :

Error in taking up fund transfers from the National Government such as those from the PDAF of the district representative, the DA and other national offices amounting to P50.277 million under the GF instead of under the TF affected the fair presentation of the financial statements.

Region 1 Mangaldan & San Fabian, Pangasinan Region 2

Ivana & Basco ,Batanes

Take up all fund transfers from the national government agencies under the Trust Fund books as credits to the account Due to National Government Agencies (NGAs). Revisit the guidelines of NBC No. 479 dated September 20, 2001 and other circulars affecting the same.

Receipts of Priority Development Assistance Funds (PDAF) amounting to P52.306 million were recorded as Other Payables under the General Fund of the City of Navotas in violation of Section 95, Volume I of the New Government Accounting System Manual (NGAS) and paragraph 3.3 of National Budget Circular (NBC) No. 476.

The City Treasurer’s Office should transfer the total amount of P52.306 million from the General Fund to the depository account of Trust Fund. The Accounting Office should likewise record the transfer accordingly.

Priority Development Assistance Fund (PDAF) and other trust receipts in the City of Dipolog, Region 9 which were for specific purpose totaling to P10.614 million were taken up as Due to Other Funds and Other Payables in the books of the General Fund instead of the Trust Fund.

Transfer the remaining and future related receipts from PDADF and other trust receipts in the General Fund to the Trust Fund.

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Funds received by the Municipality of Daraga, Albay in Region 5 from the Priority Development Assistance Fund (PDAF) amounting to P 28.500 million and accumulated interest earnings from bank depository accounts amounting to P 132,451.98, were not accounted for in the books resulting to the understatement of cash in bank and other related accounts in the financial statements as of December 31, 2011, contrary to Sec. 111 (2) of P.D. 1445.

Require the Accounting and Treasury Departments of the LGU to book up and account in their respective records the unaccounted funds and interest income.

The cost incurred for the procurement of drugs and medicines amounting to P3.298 million in the Municipality of Almagro, Samar in Region 8 which were charged to the Priority Development Assistance Fund (PDAF) were inadvertently not booked up as inventory items first upon receipt, thus understating the Inventory account for the unissued balance and the corresponding expense account by the same amount.

Direct the Municipal Accountant to draw a journal entry voucher to take up in the appropriate Inventory account the cost incurred for the purchase of drugs and medicines.

o No bidding on implemented projects - P12.500 Million

4. Procurement of infrastructure projects worth P12.500 million in the Municipality of Paluan, Negros Occidental in Region 4 funded out by the Priority Development Assistance Fund (PDAF) was not made through public bidding, thus violating the provisions of Republic Act No. 9184.

Adhere strictly to the provisions of Section 2 of RA No. 9184 in the procurement of infrastructure projects and Section 4(6) of PD No. 1445.

o Undocumented disbursements, non-submission of periodic report for monitoring purposes -

5. The financial assistance to the Municipal Government of Corcuera, Romblon in Region 4, from the Priority Development Assistance Fund to the Progressive Women’s League of Romblon (PWLR), Corcuera Chapter for a lending project without the essential documents that will prove the validity and legality of the transaction, resulting in a grossly disadvantageous situation on the part of the LGU .

Strictly implement the Priority Development Assistance Fund or financial assistance/grant from other government agency intended for priority project in accordance with the specific purpose stated in the Special Allotment Release Order (SARO) and Notice of Cash Allocation (NCA), and that their utilization be in compliance with applicable laws, rules and regulations to protect the interest of the government.

6. The validity of disbursements from the PDAF funds of the Municipality of Palompon, Leyte in Region 8 is doubtful as

Direct the Committee-in-charge in the approval of the releasing and granting of funds to Balaod Mindanao Inc. to monitor the submission of

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the transactions were not completely documented, contrary to Section 4(6) of PD 1445 and COA Circular No. 77-61.

financial and physical status report to the Province. Require all officials responsible in processing claims to ascertain that all claims are supported with complete documentation in compliance with Section 4(6) of PD 1445..

7. The required financial and physical status reports for the periodic monitoring of the grant of assistance to an NGO out of the Priority Development Assistance Fund (PDAF) were not submitted by the Province of Misamis Oriental in Region 10 contrary to the requirement of COA Circular No. 2007-001 dated October 25, 2001, thus, proper accountability thereof is not ensured.

Require the NGO/PO concerned to submit financial and physical status and terminal and liquidation reports for monitoring and evaluation of project completed in accordance with Memorandum of Agreement, and Sections 2.3 and 4.4 of COA Circular No. 2007-001 and to account for and liquidate the financial assistance released to them. Strictly comply with COA Circular No. 2007-001 dated October 25, 2007 in the extension of fund assistance to non-government/people’s organization in order to ensure the proper accountability thereof.

SPECIAL EDUCATION FUND

The Local Government Code had provided special levy of additional 1% real property tax to be collected annually on the assessed value of real property which shall accrue exclusively to the Special Education Fund (SEF).

SEF is maintained in the books of the LGUs according to the guidelines set forth in Volume

I of the New Government Accounting System for LGUs. Section 272 of RA 7160 and item 4(a) of DECS-DBM and DILG Joint Circular No. 1 s. of 1998 stipulated the utilization of this Fund.

Reports on this particular audit area disclosed the following:

FINDINGS

RECOMMENDATIONS

1. Erroneous recording/ non-recording and misclassification of on-going/completed school buildings, and non-transfer of SEF income from General Fund to Special Education Fund, had led to material misstatements on affected SEF accounts in the total amount of P189.811 million.

NCR

Makati Understated school buildings account – P181.586 million

The Accounting Department shall prepare adjusting entries to reflect the correct balances of CIP-Agency Assets and School Buildings accounts in the financial statements

Region 6 Laua-an Non-transfer of SET income The Assistant Municipal Treasurer-ICO and

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from General Fund to Special Education Fund – P2.422 million

the Municipal Accountant should verify and reconcile their records and transfer the collected SET Income from the General Fund to SEF.

Region 9 Dipolog

City Non-transfer of SET income – P5.635 million

Require the City Treasurer to transfer the amount to the depository account of the Special Education Fund.

2. Various expenses for personal services, supplies, withholding taxes and other maintenance and other operating expenses amounting to P32.589 million were charged to SEF in violation of Section 101 and 272 of Local Government Code (RA 7160), and item 4(a) of DECS-DBM and DILG Joint Circular No. 1 s. of 1998.

The Local School Board should comply with the provisions of RA 7160 with regard to the allocation and utilization of School Education Funds. Further, they should consult the Provincial Budget Officer and the Planning Officer in the preparation of SEF budget to ensure that the preparation is strictly in accordance with the Budget Operations Manual for Local Government Unit.

Region 2 Amount (in million)

Nueva Vizcaya Province; Alfonso Castaneda, Nueva Vizcaya; Bayombong, Nueva Vizcaya

P 7.256

Region 3 .

Cabiao, Nueva Ecija; Mariveles, Bataan; La Paz, Tarlac

11.541

Norzagaray, Bulacan 3.736

Region 4 Pila, Laguna; Gen. E.

Aguinaldo, Cavite; Province of Romblon; Magdalena

0.704

Region 6 Valladolid, Negros

Occidental .332

Region 8 Naval, Biliran;

Tagapul-an, Samar; Sto. Niño, Samar; Almagro, Samar; Tolosa, Leyte; San Jose, Northern Samar; Bobon, Northern Samar

1.065

Region 9 Isabela City

P2.000

Region 11

208

Jose Abad Santos, Davao del Sur ; Don Marcelino, Davao del Sur

P0.760

Region 13 Butuan City

P5.195

3. Shares from Real Property Tax due to LGUs and to the Special Education Fund (SEF) of the Municipality of Ilagan, Province of Isabela, Region 2, totaling P24.102 million had remained unremitted thus, depriving the concerned LGUs on the utilization of these funds for the delivery of basic services to its constituents and violating the provisions of COA Circular No. 92-382 and Section 271 of RA 7160.

Advise the Municipal Treasurer and the Municipal Accountant to undertake prompt remittance of RPT shares to the concerned LGUs in compliance with COA Circular No. 92-382 and Section 271 of RA 7160.

4. Various books, teaching aids, instructional and educational materials, school furniture and equipment and carpentry and garden tool purchased by La Union Provincial Government (Region 1) amounting to P21.00 million were not duly supported by requisition and issue slips or proof of receipt or acceptance when issued or donated to the recipients/beneficiaries, thus, the evaluation on the efficiency and effectiveness of the school supplies and materials and other school paraphernalia to the recipients/beneficiaries could not be performed.

Management must submit requisition and issue slips or proof of acknowledgement of school recipients/beneficiaries that were given various books, teaching aids, school paraphernalia, instructional and educational materials and school furniture and equipment, carpentry and garden tools, first-aid, emergency and hygiene kits. This would serve as tools by the audit team to determine the efficiency and effectiveness of the school materials issued or donated to the intended users/beneficiaries.

5. A total of P18.39 million cash remained unutilized which could have been used by the Province of Sorsogon, Region 5 to finance other priority education programs/projects/activities.

The Provincial Local School Board should maximize the available resources for an efficient delivery of services to its intended beneficiaries. Savings from the previous years’ operations should be utilized to finance priority education programs/projects/activities that will address the needs of the education sector.

6. In the procurement of materials for the improvement / installation of street lighting of the different barangays of Iloilo City, (Region 6) and instructional materials charged against Special Education Fund aggregating to P12.922 million, the Agency failed to adhere to Rule II, Section 7 of the Revised Implementing Rules and Regulations; thus, causing piecemeal purchases and splitting of Requisitions and Purchase Orders contrary to COA Circular 76-41 dated July 30, 1976.

Management should strictly observe Rule II, section 7 RA 9184 and Commission on Audit Circular No. 76-41 as well as the imposition of control measures to ensure that procurement is effected in an efficient, economical and effective manner that is most advantageous to the government and to prevent possible disallowances for such violation.

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7. Disbursement Vouchers and other reports

pertaining to the disposition of funds under the Special Education Fund and Trust Fund for CYs 2010 and 2011 were not submitted to the Municipal Accountant’s the Auditor’s contrary to Section 6.03 and 6.05 of COA Circular No. 95-006. - Dinapique, Isabela Province, Region 2

The Municipal Treasurer should submit all disbursement vouchers to the Accounting Office for proper recording/adjustment in the books of accounts. Institute appropriate disciplinary action against officials responsible for the unjustified failure to submit paid disbursement vouchers and their supporting documents as sanctioned by Article 218 of the Revised Penal Code (failure to render accounts).

8. Delay in the construction of several school buildings in the Municipalities of Rizal and Llanera deprived the students of early use of facilities for better learning environment. - Tarlac City, Tarlac, Region 3

That the said buildings be completed so that the same could be used for its intended purposes and that the parties liable for the delay be penalized through liquidated damages.

9. The City Government was unable to release on a monthly basis the allotted budget of Mariano Allarilla Polytechnic College (MQAPC) totalling P29.921 million and instead chose to pay/defray the cost/expenses of the college operations; thus, may adversely affect the plans and programs of the school. - City of Meycauayan, Bulacan, Region 3

Remit on a monthly basis the allotted budget of MQAPC; Re-evaluate the criteria in accepting scholar for the benefit of more underprivileged residents of the city; MPQAPC officials seek other source of income and funds for the improvement of the school and services to students; and Appropriate funds to purchase the properties where the school is located.

10. Local School Board Fund amounting to

P3.736 were transferred to Norzagaray College in violation of the 1987 Philippine Constitution and Section 272 of RA 7160 – Norzagaray, Bulacan , Region 3

Stop the practice of allocating the LSB-SEF to Norzagaray College.

11. Long outstanding payables in SEF amounting to P5.849 million have been dormant for more than five years, thus, understating the Government Equity by the same amount. - Misamis Oriental, Region IV

Require the Provincial Accountant to review the composition of the Accounts Payable in order to establish the correct balance. Ensure that all recorded payables are valid and duly supported with the required documentation. Verify all unpaid claims particularly those payables taken up over five years in order to determine which accounts are due for reversion.

12. Various deficiencies were noted in the Procurement of Textbooks and Instructional Materials under the Special Education Fund.

a. no warranty security was required from

Management should strictly enforce compliance with the required warranty securities in all its procurements except those mentioned in Section 54.5 of RA 9184. Warranty securities must be released only after the lapse of the warranty period as

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the winning bidder.

provided in the regulations.

b. Percentage tax of three percent (3%) was not withheld from five (5) out of eight (8) transactions for the procurement of textbooks and instructional materials, contrary to RA 1051 and Revenue Regulation 2-98, as amended.

The Accounting Office must ensure that percentage tax and other internal revenue taxes due the government are properly withheld from all government money payments subject to tax as prescribed by the Bureau of Internal Revenue (BIR).

b. Issuance of textbooks and instructional materials in Legazpi City, Region 5 are not covered by Inventory Custodian Slips as required by COA Circular No. 2005-2.

The City Accountant should record acquisition of textbooks as Textbook and Instructional Materials Inventory first, and as Textbook and Instructional Materials Expense, upon issuance. The General Services Office should use the Inventory Custodian Slip (ICS) together with the RIS for the issuance of textbooks and instructional materials and other small tangible items enumerated in COA Circular 2005-2.

13. A total of P18.39 million cash remained

unutilized which could have been used by the Province of Sorsogon to finance other priority education programs/ projects/ activities.- Sorsogon Province, Region 5

We recommended that the Provincial Local School Board should maximize the available resources for an efficient delivery of services to its intended beneficiaries. Savings from the previous years’ operations should be utilized to finance priority education programs/projects/activities that will address the needs of the education sector.

LOCAL DISASTER RISK REDUCTION MANAGEMENT

RA 10121 or The National Disaster Risk Reduction Management (NDRRM) Act provides that no less than 5% of the regular income of LGUs shall be set aside for Local Disaster Risk Reduction and Management Fund (LDRRMF). Of the amount appropriated, 30% shall be earmarked for quick response fund while 70% shall be constituted into a special trust fund to support DRRM activities for five years. Submitted reports disclosed the following observations: FINDINGS

RECOMMENDATIONS

o Non-compliance with NDRRM Law RA 10121 with respect to the composition of a local risk reduction management council/ LDRRM office

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1. Marikina City- Non-compliance with the full provisions of RA 10121, otherwise known as the “Philippine Disaster Risk Reduction and Management Act of 2010”, non-implementation of City Ordinance No. 32, Series of 2011, and unavailability of a Disaster Risk Reduction and Management Plan, precluded the City to effectively manage their budgeted fund for Local Disaster Risk Reduction and Management.

Management has to revisit the organizational structure of the LDRRMC and ensure that all offices required to be members of the Council are represented. Evaluate if there is the necessity of including other representative stakeholders in the LDRRMC.

o Non-preparation of a Disaster Risk

Reduction Management Plan.

2. Manila City - The Local Disaster Risk Reduction Management Plan (LDRRMP) of the City Government specifying the proposed disaster risk reduction programs, projects and activities to be undertaken and their corresponding estimated costs was not developed yet, hence, the economy, efficiency and effectiveness of its accomplishments could not be evaluated. Further, the programs/ projects/ activities undertaken and the report on the utilization of the Local Disaster Risk Reduction Management Fund (LDRRMF) were not submitted, hence, the accuracy of the LDRRMF unexpended year-end balance could not ascertained, contrary to Article 419 (d) of the Implementing Rules and Regulations of the Local Government Code of 1991, R.A. 7160 and Section 21 of R.A. 10121.

Management has to prepare and submit the Local DRRMP, duly approved by the Local Development Council (LDC) , to the SP for approval and ensure that said Plan is mainstreamed to the Local Development Plan of the LGU.

o Statutory appropriation of 5% of

estimated income from regular sources not complied with.

3. Parañaque City- The LDRRMF appropriated by the City is less than the five per cent ceiling set under Section 21 of Philippine Disaster Risk Reduction and Management Act of 2010 (RA 10121). The nature of the activities cited in three programs overlapped while one project did not qualify within the context of program/projects that may be funded from the LDRRMF. In addition, disaster/calamity related expenditures were not accurately

We recommended that the LGU, in appropriating for its LDRRMF, comply with the statutory ceiling set in Section 21 of R.A. 10121 provisions. Likewise, for the proper utilization of the fund, identified projects should be properly categorized taking into consideration the legislated usage of the Fund to avoid overlapping and to ensure equitable fund allocation.

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consolidated such that reported utilization was misleading. Lastly, the unutilized balance of the LDRRMF was not constituted as a Special Trust Fund to be used solely for the purpose of supporting disaster risk reduction and management activities within the next five years.

o Non-setting up of the 30% Quick

Response Fund and unutilized balance not treated as a special trust fund.

4. Parañaque City- The unutilized balance of the LDRRMF was not constituted as a Special Trust Fund to be used solely for the purpose of supporting disaster risk reduction and management activities within the next five years.

Direct the Accountant to maintain a subsidiary record for the unutilized balance of the LDRRMF under the special trust fund and account for the 30% Quick Response Fund to facilitate monitoring and control.

o Unutilized fund/ Non-implementation of

projects/ completion of projects.

.

5. Iligan City – Financial assistance received in checks and cash in the total amount of P363.542 million for the flood victims of typhoon “Sendong” have remained intact and deposited with the LBP and DBP for the account of the City Government of Iligan. Likewise, as of January 31, 2012 no disbursement was recorded.

The City Treasurer has to open a separate account for this fund to facilitate monitoring and establishing transparency in the usage of the fund. Likewise, with the funds available, the city government should focus on the implementation of infrastructure projects and programs/activities that would zero in on identified infrastructure projects and socio-economic welfare of the typhoon victims. The SP , the Budget Officer, the Accountant, the BAC, the DSWD officer, and the Local Chief Executive should coordinate to facilitate the disbursement of the funds in accordance with accounting and auditing rules and regulations, as well as the existing procurement law. Management has to determine priority DRRM programs/projects and implement them as planned to ensure the availability of adequate facilities for the City’s residents in case of disaster/calamity.

o Non-preparation/submission of the

required utilization report / incomplete reporting of LDRRMF utilization

6. Parañaque City- No report on the utilization of the LDRRMF and other risk reduction

We recommended compliance by the LDRRMO of the preparation of the

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and management resources have been submitted to the Office of the Local Auditor as required in Section 12.c.24 of R.A. 10121.

prescribed reports, the submission thereof to the identified offices and the posting in the City’s website and in conspicuous places within its premises.

o Unnecessary purchase of supplies 7. Parañaque City- The necessity and

propriety of emergency kits costing P4.991 million distributed to different barangays as post-disaster intervention is highly questionable as it cannot be considered as partaking the nature of a relief and recovery program intended to normalize as quickly as possible the situation and living conditions of people in communities or areas stricken by disasters, calamities, epidemics or complex emergencies.

We recommended that the City officials concerned utilize the LDRRMF strictly for calamity related activities and refrain from using the LDRRMF for unnecessary purchases.

20% Development Fund

The 20% Development Fund is the mandatory allocation for the development projects of the LGU which is taken from its annual IRA. The fund being considered as a Special Account in the General Fund (SAGF) books is maintained with separate subsidiary ledgers for easier preparation of the financial statements.

The DBM and DILG issued DILG-DBM Joint Circular No. 1, series of 2005 dated

September 20, 2005 on the rules and regulations in the implementation and utilization of the fund in compliance to Section 288 of RA 7160.

For the year 2011, the results of the audit of this fund are gathered from the reports of the

field auditors:

FINDINGS RECOMMENDATIONS

o Development Fund include appropriations for projects/ projects components, programs, activities not consonant to the provisions of DILG-DBM Joint Circular No. 1, series of 2005 dated September 20, 2005.

Appropriate the development fund for programs, projects and activities within the descriptions prescribed by the DBM-DILG Joint Circular No. 1, series of 2005 dated September 20, 2005

1.

LGU Appropriated Amount

(in million) NCR Navotas Not statedParanaque CAR – 31 municipalites

59.445

.

o Unutilized fund/ non-utilization of the Fund appropriated for development projects – P434.310

The 20 per cent Development Fund should be utilized on projects that promote economic and social development outcome, in accordance with

2. Unutilized Amount the DILG -DBM Joint Circular No. 1,

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LGU (in million) NCR Muntinlupa City 56.831Makati City 34.943Quezon Province 107.866Lucena City 49.848Taguig City 144.660Region 1 Burgos, Ilocos Sur 2.551Uson 26.112Northern Samar 6.412Quezon .735Magsaysay 4.352

series of 2005. Specific programs/ projects/ activities to be undertaken should be specified as to responsibility centers and fund appropriations for full information and monitoring of completed projects and activities partake the nature of investment or capital expenditures and take into consideration cost recovery and entrepreneurship.

o Unimplemented / Incomplete projects

3. The projects/programs funded under the 20% Development Fund for the year 2011 amounting to P144.660 million were not implemented, thus attainment of desirable socio-economic developments and environmental management projects were not pursued. Further, some of the identified programs/projects are not in line with the guidelines set under DILG-DBM Joint Memorandum Circular (JMC) No. 1 dated September 20, 2005. - Taguig City, NCR

Ensure that the 20 per cent Community Development Fund be optimally utilized to help attain desirable socio-economic development and environmental management outcomes and see to it that the programs/projects funded out of the funds are in accordance with the provisions of the DILG-DBM Joint Memorandum Circular No. 1

4. Essentially provided with actual funds, only 20 projects with a total cost of P77.701 million were obligated of which 11 costing P31.001 million were actually implemented and only one project costing P9.5 million was partially paid P5.0 million during the year denoting a very low utilization rate. In addition, of the P27.420 million continuing appropriation from the immediately preceding year, only P8.352 million was used for the payment of four completed projects. - Parañaque City, NCR

Prioritize identified projects and any deviation therefrom should be sufficiently justified. Strictly comply with DILG/DBM JMC No. 1 s. 2005.

5. Various projects programmed under the 20% Development Fund in the total amount of P96,640,363.83 were not implemented/fully utilized thereby depriving the constituents of the benefits that could have been derived therefrom. Region 1

Suyo, San Juan, Alilem, and Galamuyud, Ilocos Sur

.

The agency should see to it that the 20% Development Fund be fully implemented during the year for the intended programs/projects/activities for the welfare/benefit of the constituents. the agency to see to it that the 20% Development Fund be fully implemented during the year for the intended programs/projects/activities for the welfare/benefit of the constituents.

6. Funds totaling P394.85 million were tied-up in unimplemented and partially completed projects.

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CAR

Amount (in million)

Abra Province P 49.100 Apayao Province 97.800 Ifugao Province 56.750 Mountain Province 18.150 Baguio City 74.000 Kalinga municipality 1.820 Mt. Province 4

municipalities

15.820 Benguet Province 4 municipalities

37.77

Ifugao Province 8 municipalities

43.640

o Irregular expenses in the utilization of the

fund

7. The proposed projects under the 20% Development Fund for CY 2011 were not approved by the Sangguniang Panlungsod in its Appropriation Ordinance, thus the related incurrence of expenses or contracts entered into by the City of Dagupan in the implementation of the development projects amounting to P26.562 million was not proper.- Dagupan City,Region 1

The Management should coordinate with the Sanggunian Panlungsod on the details of the proposed projects listed under the 20% development fund as stated under the Sanggunian Panglungsod Ordinance No. 1963-2001.

8. Expenditures under 20% Development Fund were not in accordance with Joint Memorandum Circular No. 2011-1 dated April 13, 2011 of the Department of Interior and Local Government and the Department of Budget and Management, resulting in the delivery of lesser services for development projects.- Batac City, Region 1

The City should refrain from using the 20% Development Fund as stated in Nos. 4.1 to 4.7 of DILG-DBM JMC No. 2011-01 in order to attain the goals and true purpose of the fund and to avoid disallowance in audit.

9. The amount of P5,248,729.00 which was appropriated for the 20% Development Fund in San Vicente, Ilocos Sur, Region 1 did not fully contribute to the attainment of desirable socio-economic and environmental outcomes for the municipality since only P2,830,620.24 or 53.93% was utilized for the implementation of programs, projects and activities covered under Section 3.0, DILG-DBM Joint Memorandum Circular No. 1, Series of 2005, dated September 20, 2005.

Management should maximize the utilization of the 20% Development Fund for projects, programs and activities as specified under Section 3.0, DILG-DBM Joint Memorandum Circular No. 1, Series of 2005, dated September 20, 2005 to attain desirable socio-economic and environmental outcomes for the municipality and intended beneficiaries. management should maximize the utilization of the 20% Development Fund for projects, programs and activities as specified under Section 3.0, DILG-DBM Joint Memorandum Circular No. 1, Series of 2005, dated September 20, 2005 to attain desirable socio-economic and environmental outcomes for the

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municipality and intended beneficiaries.

o Appropriated amount below the statutory ceiling of 20% of IRA

10. The appropriation of Paranaque City of P133.997 million for development projects is less than the statutory requirement of 20% of the annual IRA as provided in Section 287 of R.A. No. 7160 and DILG and DBM JMC No. 1, s. 2005 dated September 20, 2005.

In the preparation of the City’s supplemental budget, the sufficiency of the appropriation for developments vis-à-vis the actual IRA received should be reviewed to comply with the prescribed statutory requirement.

o Projects not specifically identified and timelines not established

11. Development projects under the 20 per cent Development Fund of the City of Valenzuela, NCR were not specifically identified and timelines for implementation of projects were not established, contrary to Section 2.1 of DBM Local Budget Circular No. 70 dated March 14, 2000, and Section 2.1 of Department of the Interior and Local Government/Department of Budget and Management (DILG/DBM) Joint Memorandum Circular No. 1, s. 2005 dated September 20, 2005 thus, the fund of P330.814 million were not optimally utilized to achieve desirable socio-economic development and environmental outcomes and the constituents, and the general public were deprived of the benefits that may have been gained had the projects been implemented during the year.

The City Development Council (CDC) should identify and prepare a detailed list of the priority development projects to be funded by the 20 per cent Development Fund including the timelines for implementation so that proper monitoring may be undertaken The CDC should include in their development projects, among others, the establishment or rehabilitation of Productivity Enhancement Center for out-of-school youths, women, minors, displaced families, indigenous people, differently-abled persons and older persons as well as the implementation of a livelihood entrepreneurship development program or project to promote productivity and counteract poverty.

COMMON FINDINGS AND RECOMMENDATIONS REVENUES

For Calendar Year 2011, the reported findings in the AARs on the revenue collection

efficiency of LGUs and related observations are :

FINDINGS

RECOMMENDATIONS

o Uncollected income

1. Uncollected income from real property taxes, business taxes, market fees, stall rentals, and other charges totaling P2,241.69 million was due to the absence of efficient and aggressive collection

.

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strategies.

a. Uncollected real property tax income

LGU/Region Amount Uncollected

(in million)NCR Manila City 1,904.000Mandaluyong City 26.199Marikina City 9.441Region 1 Dagupan City 104.573Region 2 Nagtipunan, Quirino 6.853Region 5 Monreal, Masbate 7.198Region 12 Alamada, North Cotabato 15.829Midsayap, North Cotabato

54.628

Region 13 Bislig City 65.800

a. Considering that RPT and SET are among the major sources of revenue of the LGUs, undertake efficient and aggressive tax collection efforts and formulate strategies to improve the collection efficiency. Seek the assistance of the barangay officials in tax information campaign, dissemination of notices of delinquency and serving warrants of levy to delinquent real property owners.

b. Uncollected market stalls rental, fees and

charges – P47.171 million

LGU Amount Uncollected

(in million)Mandaluyong City 19.124 Ango, Pangasinan and 13 Municipalities

17.201

Cabugao, Ilocos Sur .584Sinait, Ilocos Sur 1.021Magsingal, Ilocos Sur .078Urbiztondo, Pangasinan 1.599Sta. Barbara, Pangasinan 6.197Gabaldon, Nueva Ecija .122Gubat, .699Inopacan, .012Tandag City .534

c. Require market collectors to have a good monitoring record of all market stallholders to properly collect rentals on time. Make regular appraisal of control effectiveness against revenue targets so deviations from ordinances and lease contracts are addressed properly.

c. Uncollected income from waterworks system – P1.285 million

LGU

Amount Uncollected (in million)

Ango, Pangasinan .145Inopacan, .213Palanas .446Claveria .275Lagonglong .134Lugait .071

d. Instruct officials concerned to intensify collections of the unpaid accounts of water concessionaires. Properly maintain Subsidiary Ledger for each lessee and each water concessionaire to determine easily the amounts due as of a given dated. Instruct officials concerned to intensify collections of the unpaid accounts of water concessionaires. Properly maintain Subsidiary Ledger for each lessee and each water concessionaire to determine easily the amounts due as of a given date.

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2. Unimposed Ad valorem tax amounting to

P132.658 million in the City of Caloocan, NCR for failure to enact the ordinance treating on ad valorem tax to be levied on idle lands.

Facilitate the passage of an ordinance treating on ad valorem tax to be levied on idle lands for purposes of attaining potential revenue which should not exceed five per cent of the assessed value of property. Likewise, the City Assessor’s Office has to facilitate the identification and submission of complete list of idle lands for audit reference and guide once the ordinance is passed by the Council.

3. Unrealized income from economic enterprises operations/ business taxes and licenses totaling P51.861 million and underassessment of P3.152 million due to non-collection of fees from peddlers and transient vendors, undeclared gross receipts subject to tax, and inaccurate assessment of taxes.

LGUs

Unrealized income (in million)

Quezon City P3.152Makati City 2.713Marikina City 19.863Duenas .750Lapulapu City 2.539Pagadian City 21.738Lugait .572Region 13 Tandag City

.534

Issue cash tickets to talipapas, ambulant peddlers and transient vendors and be aggressive in the collection of arrearages of stall fees. Conduct examination of the books of accounts of the business taxpayers to ascertain the accuracy of the declared gross receipts subject to tax. Accept payment for the renewal of business permit/license and validate the financial data stated in the application with the records of other government agencies, such as, the Bureau of Internal Revenue (BIR) and Philippine Contractors Accreditation Board (PCAB). In case of any discrepancy/ misdeclaration resulting in inaccurate collection of taxes, notices should be sent to the taxpayers concerned requiring them to settle their unpaid taxes, including interests and surcharges. Formulate measures to prevent the misdeclaration of sales/receipts from “non-essential” to “essential” category.

4. Observed weaknesses in internal control system attributed to low collection efficiency in the LGUs, such as:

Surcharge and interest imposed on late payments of business tax were not in accordance with the provisions of Sections 167 and 168 of RA 7160 resulting in financial loss. – Marikina City, NCR

Impose and collect surcharge and interest from business establishments who pay business taxes after the January 20 deadline or of each subsequent quarter in compliance with Section 168 of RA 7160; .

Uninspected and unassessed newly constructed/ renovated / improved Real Property Units (RPUs), for purposes of taxation, due to inadequate

Require the City Building Official, City Assessor and the Officer-in-Charge of the City Treasurer’s Office to closely coordinate to ensure the completeness

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coordination between the Offices of the City Assessor and Building Official, contrary to Sections 204 and 210 of R.A. 7160 thus the opportunity of the City to earn additional income from real property taxes (RPT) during the year was lost. – Marikina City , NCR

and propriety of data that will be used in the computation of the assessed values for buildings.

Deficiencies in the computation of the Fair Market Value (FMV) of RPUs generated by the City’s Real Property Taxation System (RPTS) for Assessment and non-compliance of the concerned personnel of the Office of the City Assessor (OCA) to the existing rules and regulations on assessment resulting in inaccurate assessment and collection of RPT.- Marikina City, NCR

Require strict compliance by the City Building Official to the provisions of Section 210 of R.A. 7160 on the transmittal to the City Assessor of copies of approved Building Permits and COO to serve as sources of information in the assessment of RPUs subject to tax.

Collections of miscellaneous fees totaling P2.996 million and examination and insurance fees of at least P503,800.00 were not covered by Official Receipts (ORs) and were not remitted to the City Treasury in violation of Sections 68 and 69 of PD 1445 and Section 307 of RA 7160, thus exposing government funds to risks against loss or misuse thru theft or malversation. – Pasay City, NCR

Ensure that all receipts of miscellaneous fees are acknowledged through the issuance of ORs and to remit the same intact to the City Treasury.

Outright disbursements of P1.410 million were made from the miscellaneous fee collections of P2.996 million.- Pasay City, NCR

Stop the practice of making outright disbursements from the collections to preclude the violations of pertinent laws, rules and regulations. Ensure that all disbursements are covered by an appropriation ordinance.

Special accounts not set-up for economic enterprises in the General Fund .

LGU LGU Pasig, Sta. Maria Madella, Laur, Nueva Ecija Calatrava Mexico, Pampanga Baybay City Bulacan Province Albuera San Ildefonso,

Bulacan Bato Hagonoy, Bulacan Matag-ob Calumpit, Bulacan Kananga Asuncion Matalom Pikit

Carmen Sta. Monica

Maintain a special account in the General Fund for the operation of the economic enterprises through the use of complete set of subsidiary ledger in accordance with Section 313 of RA 7160 and Sections 105 to 107 of the NGAS Manual, Volume I to facilitate the verification of the transactions incurred and to enable management to readily determine and evaluate its results of operation and financial condition.

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5. Non-submission of a duly certified list of taxpayers and the amount of tax due and collectible for the year by the LGU Treasurer to the Accountant to be used as basis in setting up the Real Property Tax (RPT) Receivable and Special Education Tax (SET) Receivable thus casting doubts on the validity and collectibility of the income receivable.

Region No. of LGUs with this finding

Region 1 1 Region 2 3 Region 3 10 Region 4 3 Region 5 12 Region 7 2 Region 8 2 Region 10 6 Region 11 3 Region 12 4

Expedite the preparation of the certified list of taxpayers showing the correct amount of tax due and collectible so that there will be a valid basis for the setting-up of the receivable accounts in conformity with the provision of Section 20 of the NGAS Manual Volume 1.

6. The operation of the Philippines-Korea Rice Processing Complex Project in the Province of Aurora, Region 3, being an economic enterprise of the Province, was not taken up in the books of accounts contrary to the provisions of Section 313 of Republic Act No. 7160 and Provincial Ordinance No. 161 s. of 2007.

Strictly follow the provisions of RA 7160 and Provincial Ordinance No. 161 s. 2007, to provide/maintain special accounts for all economic enterprises activities and submit reports to management for decision making and to COA for review.

7. Lack of efforts to maximize the power to impose taxes and create own sources of revenue had resulted in low collection target for CY2011Real Property Tax thus depriving the LGU of additional income and relatively reducing the shares accruing to the Special Education Fund. Region 11 Don Marcelino, Davao del Sur Malita, Davao del Sur

Set realistic and doable targets on real property tax collectibles and exert extra effort in collecting the same. Likewise, LGU officials are also encouraged to maximize the exercise of its taxing authority as mandated under the Local Government Code to augment it internal revenue share from the national government.

8. Income from parking, gymnasium rental and other fees including the share of a private corporation in electric bills collected by the City and the expenses charged to these collections were recorded in Other Payables account, contrary to Section 305 of Republic Act (R.A.) 7160 and COA Circular No. 2004-008 dated September 20, 2004, thus

Cause the necessary adjustment to the liabilities and equity accounts for the noted discrepancies and see to it that income collected is recorded in the appropriate income account and made available for appropriation.

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causing overstated liabilities and understated government equity both by P10.061 million. - San Juan City, NCR

9. Non-consolidation of the accounts of the City’s economic enterprises in the book of the General Fund, thus understating the City’s assets, liabilities and government equity by P65.83million, P45.92million and P19.10million , respectively, in violation of Section 313 of the Local Government Code of 1991. – Toledo City, Cebu, Region 7

Ascertain the validity, accuracy and correctness of the accounts currently maintained in the separate books and consolidate it in the General Fund books. Further, strict adherence to Section 313 of of the Local Government Code of 1991 and Paragraph 2 Section 111 of PD No. 1445 should be observed.

PROCUREMENT The bulk of the financial transactions of the government consists mostly of acquisition of goods and services necessary for its continuous delivery of health, economic, socio and peace-keeping activities to the people. Cognizant of the importance to promote transparency and accountability in the procurement activities, the government passed RA 9184 to govern the procurement processes in all its agencies, entities, corporations and local government units. Reports of the field auditors on compliance to the provisions of RA 9184 revealed the following observations/findings: FINDINGS

RECOMMENDATIONS

o Non-registration and non-posting to PhilGeps –

1. There were 27 LGUs reported to have failed to register and subscribed to the Philippine Government Electronic Procurement System (PhilGEPS) and purchase orders/ contracts were not posted in the PhilGEPS.

Strictly comply with the provisions of Section 21.2.1, Rule VII of the IRR of RA 9184. The BAC should coordinate with the administrator of the PhilGEPS website to facilitate the LGU’s registration as a user/member to ensure full compliance with this regulation. Management should include all prescribed information in the Invitation to Bid to be advertised in accordance with Rule VII, Section 21 of the IRR of RA No. 9184 including invitation through the PhilGEPS.

o

Non-conduct of public bidding on procurement of infrastructure projects and equipment–

2 The purchase of heavy equipment valued at P32.705 million was not done thru public bidding in violation of the provisions of R.A. 9184 - Municipality of Caraga,

Submit the Disbursement Vouchers duly supported by complete bidding documents in accordance with the provisions of R.A. No. 9184 together with other pertinent supporting documents. Likewise, submit explanation and

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valid justification why subject disbursement was processed without the required disbursement voucher.

3. Construction of Olympic-size swimming pool costing P28 million was completed without availability of funds and the required competitive public bidding contrary to section 85 of Presidential Decree No. 1445 and Section 10, Rule IV of the Implementing Rules and Regulations of Republic Act 9184 - Province of Oriental Mindoro, Region IV

Refrain from commencing construction of future infrastructure projects without the availability of funds and conduct of public bidding as required under section 85 of PD 1445 and Section 10, Rule IV of the IRR of RA 9184.

4. Procurement of infrastructure projects worth P12.5 million funded by the Priority Development Assistance Fund (PDAF) was not made through public bidding, thus violating the provisions of Republic Act No. 9184. – Municipality of Paluan, Occidental Mindoro

Adhere strictly to the provisions of Section 2 of RA No. 9184 in the procurement of infrastructure projects and Section 4(6) of PD No. 1445.

5. The Municipality of Rodriguez, Rizal entered into forty (44) infrastructure contracts totaling P6.522 million without public bidding, in violation of Executive Order No. 301, thus deprived the competitive prices that could be more beneficial to the Agency.

We recommend that the Local Chief Executive requires the Officials involved in the procurement activities of the Municipality to adhere strictly with the provisions of Executive Order No. 301 relative to the conduct of public bidding for government contracts.

6. Most of the procurement on supplies, materials and equipment were made without competitive/public bidding contrary to Section 2 of the Implementing Rules and Regulations Part A (IRR-A) of Republic Act No. 9184 known as the Government Procurement Reform Act in these LGUs.- Region LGUs with this

finding- CAR 28 municipalities & 1

City Region 1 Burgos, Pangasinan Region 6 Binalbagan, Negros

Occ. Region 7 Talisay City Region 1 Rosario, La Union Region 9 Dinas, Zamboanga

del Sur Region 10 Matungao, Lanao del

Norte Region 10 Pantao Ragat, Lanao

del Norte Region 10 Tagoloan, Lanao del

Norte

Adopt public bidding as the primary mode of procurement, except for justifiable reasons wherein alternative methods of procurement may be used as provided in RA 9184. In any aspect however, the procuring entity should ensure that the most advantageous quotation for government is obtained.

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Region 10 Kibawe, Bukidnon Region 11 Baganga, Davao

Oriental Region 11 Cateel, Davao

Oriental Region 12 Tupi, South Cotabato Region 13 Agusan del Sur

o

Resorting to alternative mode of procurement even if required conditions were not present.

7. The alternative modes of procurement were resorted to in 28 municipalities of CAR, even if the conditions for such modes were not met, contrary to the provisions of Rule XVI of the IRR or RA 9184, such as:

the amount of procurement was beyond the prescribed threshold for shopping,

no established basis for negotiation in a negotiated procurement, and

the nature of goods procured did not meet the condition for direct contracting.

We recommend that the BAC, Head of the Procuring Entity and other concerned LGU officials and personnel should procure supplies, materials and services thru public bidding as the general mode and should resort only to the alternative modes of procurement in highly exceptional cases. Further, the BAC should include in the APP the provisions for foreseeable emergencies and should cause the preparation of updated PMPPs and consolidated APP.

8. Various supplies, materials and services were regularly procured through shopping, direct contracting and canvass, which is contrary to Section 10 of the Revised Implementing Rules and Regulations (RIRRs) of R.A. 9184, hence, the promotion of transparency, accountability, equity, efficiency, and economy in the procurement process was not fully observed.

Public bidding should be given priority as a mode of procurement and that the BAC indicate the scheduled bidding activities in the APP that will serve as basis in adopting the appropriate procurement method, which will open the procurement opportunity to a greater number of suppliers, contractors, or consultants who compete among themselves in providing the best goods or services to the Government for the best value.

Region LGUs Region 4 Gumaca ,Quezon Region 6 Binalbagan, Negros

Occ. Region 8 Mercedes, Eastern

Samar Region 8 Archeche, Eastern

Samar Region 8 Jipapad, Eastern

Samar Region 8 Maslog, Eastern

Samar Region 8 San Policarpio,

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Eastern Samar Region 8 Almagro, Samar Region 8 Culaba, Leyte Region 8 Almagro, Samar Region 10 Balingonan, Misamis

Oriental Region 9 Dapitan City

o Splitting of requisitions - 9. Splitting of requisitions were resorted to in

the procurement of construction materials in the amount of P14.170 million to evade public bidding contrary to Section 48.2 and Section 54 of the Implementing Rules and Regulations of RA 9184. Luna, Region CAR 1 province

We recommend the following: 1) Stop the practice of splitting requisitions effective immediately; 2) The Municipal Mayor, as Head of the Procuring Entity (HOPE) be required to observe strictly the pertinent provisions of RA 9184 on the procurement of construction materials. Procurement should be coursed thru the BAC using public bidding as the primary mode, as one strategic means to promote economy, regularity, propriety, efficiency and accountability in the procurement process.

o Others -

10. Infrastructure projects were directly negotiated with unqualified contractors – P3.88m. – CAR 1 municipality

Management should package projects of similar programs under the 20% development plan to attract licensed contractors to join the public bidding and to be assured of compliance of the 10% retention fee for projects to be implemented in the succeeding years.

11. Project Procurement Management Plans (PPMPs) were not consolidated into an Annual Procurement Plan or no procurement plans were at all prepared contrary to Sections 7.1 and 7.2, Rule II of the Revised IRR of RA No. 9184; thereby, procurement of goods was unnecessarily more frequent defeating the intent of the APP of an efficient and methodical procurement process.

Strictly conform with the provisions of RA 9184 pertaining to the preparation of the Annual Procurement Plan so that the agency will be properly guided in its procurement and further ensure transparency and competitiveness in the procurement of goods and services.

12. Construction of Public Market with estimated cost of P35.8 million was undertaken by administration instead of by contract, and public bidding for the purpose of implementing that project by contract was not conducted, in violation of Sections 10, 3.3 of Republic Act 9184. Further, said project was still undertaken even without an approved Annual Procurement Plan of the procuring entity contrary to Section 7.2 of the Act. – Bogo City, Cebu

We recommend that Management submit a justification why the construction of the Public Market Buildings A & B was done by administration instead of by straight contract, and for failure to conduct public bidding for the purpose of implementing the project by contract. Further, the Head of the Procuring Entity (City Mayor) should initiate the conduct of investigation and impose sanctions/penalties to the public officials who did not comply with the provisions of the procurement law (RA 9184).

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13. Various Infrastructure projects of the Municipality in the amount of P21.569 million were incurred without complying with the provisions of the Implementing Rules and Regulations of Republic Act No. 9184, thus casting doubts on the validity of the bidding process employed by the Agency.- Municipality of Lubang, Occidental Mindoro, Region IV

The Agency Head should instruct concerned officials to resort to competitive biddings by adopting a wider means/form of advertisement of projects for bidding. Make use of the web/internet to be able to reach other qualified contractors/suppliers. Concerned officials are likewise advised for the immediate submission of the required documents for settlement of the Notice of Suspensions to avoid further issuance of Notice of Disallowance.

14. Contracts amounting to P35.4 million were awarded despite non-submission by contractors of technical requirements, bidder’s bond and performance bond. -two municipalities of Abra, CAR

The BAC members should familiarize themselves with the provisions of RA 9184 and its IRR and ensure adherence thereof.

15. The bidder’s bonds posted by all the three (3) participating bidders in the bidding for procurement of ten (10) units heavy equipments totaling P33.081 million were all insufficient in violation to Sec. 27.1 and 27.2 , RULE VIII of the Revised IRR of R.A. 9184 resulting to a disallowance. – Municipality of Dumalinao,

Require the supplier/persons liable to refund the whole amount paid or to file an appeal from the disallowance with the COA Regional Director concerned within six (6) months from receipt of a copy of the Notice of Disallowance in case a valid ground for the lifting of said disallowance exist.

16 Commonly used supplies were not purchased from the Procurement Service of the DBM in these local government units . – 45 LGUs from different regions

Management should submit the Annual Procurement Plan CY 2012 for the commonly used supplies to the PS – DBM so that for the ensuing year Management would purchase commonly used supplies in the Procurement Service of the DBM.

17. The award of P14.3 million “labor only to a pakyaw group” was not observed in projects undertaken by administration. The costs of materials, tools and equipment rentals were included, a contract was awarded to a licensed contractor and in Abra, pakyaw contracts exceeded the prescribed ceiling of P500,000, all contrary to the IRR of RA 9184 and GPPB Resolution No. 018-2006 – 23 municipalities of CAR

To attain the objective of generating employment and uplifting the economic status of the underprivileged within the area of implementation, we have recommended that management:

award contracts on “projects by administration” in accordance with the conditions defined in GPPB Resolution No. 018-2006 requiring the award of a contract for labor to “pakyaw” groups only.

implement labor-based contracts by

furnishing the tools, construction equipment, including project supervision to “pakyaw” groups.

encourage the formation of “pakyaw”

groups to involve the participation of interested unemployed and underemployed members of the

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community.

18. Some procurement of the LGU of goods,

services and infrastructure projects and consulting services thru public bidding did not comply with the period of action on procurement activities, particularly on the issuance of bidding documents and period of procurement from 1st day of advertisement up to bid submission and opening of bids, thereby limiting the period of opportunity to participate by interested bidders and resulting to only one or two participating bidders and defeating the intent of the law. - Municipality of Oas, Albay

The Bids and Awards Committee of the LGU is enjoined to observe the timelines or period of action of all procurement activities as provided in Annex “C” of the Revised IRR of R.A. No. 9184 so that more contractors or bidders will participate in the biddings and enable the government to obtain the most advantageous contracts in the procurement of goods, services, infrastructure and consulting services.

TRUST FUND

There are three funds maintained by the LGUs – the General Fund, the Special Education

Fund and the Trust Fund . Trust Fund is defined as private and public monies officially received by the local government official as trustee, agent or administrator or which have been received as a guaranty for the fulfillment of some obligation. (Section 94, NGAS for LGUs, Volume 1).

All monies received by the Local Government Unit as trustee of the fund shall be accounted

and booked up under the Trust Fund Books. It shall be used solely for the purposes for which it was received.

For this year 2011, the findings and observations on the utilization of this fund is presented as follows:

FINDINGS

RECOMMENDATIONS

o

Trust Fund placed in time deposit/ special saving accounts – P433.961 million

1. Trust Fund amounting to P433.961M in were placed under several special saving/time deposits in violation of Sections 21 and 22 of COA Circular No. 92-382 instead of using such funds for the specific purpose/s for which the trust funds were created thus depriving the constituents of the City of the benefits that would have been derived therefrom. NCR Quezon City P358.961 million

Conform with the definition and utilization of idle funds, as prescribed under COA Circular No. 92-382 dated July 3, 1992 and reiterated under Section 109, Volume I of the NGAS Manual; and remit the full amount withheld for the account of other government agencies.

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Region 5 Legazpi City 75.000 million

o Undistributed earned interests – P155.485 million

2. Earned interests totalling P155.485M from the deposited trust funds accumulated since CY 1999 were not distributed to concerned recipients and were erroneously recorded under liability account Other Deferred Credits. - Quezon City, NCR

Determine the origin of the amount placed under time deposits and distribute the interest earned proportionately among the fund owners.

o

Unremitted trust fund accounts - P52.050 million

3. Unremitted trust accounts totalling P52.050 million had deprived concerned government agencies, beneficiaries and other fund owners to utilize their own funds for their intended purpose(s). LGUs Amount (in million) Quezon City P20.821 Mandaluyong City 10.749 Danao City 6.854 Lapulapu City 8.706 Sorsogon Province 3.976 Zamboanga Sibugay .944

Remit the full amount of P52.050 million to concerned government agencies for implementation of intended projects.

ACCOUNTS AND INTERNAL CONTROL A. CASH ADVANCES

Cash advances are granted to disbursing officers for the payment of salaries/wages and for other specific purposes. Employees and officers avail of cash advances for travel while other accountable officers are authorized to hold cash advances for special undertaking. All these cash advances should be liquidated according to the rules and regulations in the granting, utilization and liquidation of cash advances provided under COA Circular No. 97-002 dated February 10, 1997. Deviation from these rules and regulations would result to accumulation of cash advances, which exposes government funds to possible loss or defalcation.

The reports of COA auditors disclosed accumulation of unsettled cash advances in the regions as follows:

FINDINGS

RECOMMENDATIONS

1. Unliquidated cash advances - P3,259.000 million

Strictly comply with the general guidelines in the liquidation of cash advances under COA Circular No. 97-002 dated February 10, 1997 and strictly monitor the liquidation of cash advances by sending demand letters regularly, particularly to Region Unliquidated Cash

Advances (in million)

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NCR 718.553Region 1 184.542Region 2 172.232Region 3 424.494Region 4 246.343Region 5 82.338Region 6 162.148Region 7 87.271Region 8 189.344Region 9 266.269Region 10 56.170Region 11 91.238Region 12 89.744Region 13 478.710ARMM 9.499Total 3,259.000

accountable officers and employees who are still in active service, and in case of failure to liquidate the same despite demand, withholding of the payment of any money due them may be made pursuant to the afore-cited Circular

2. Cash advances for special projects in Makati City, NCR amounting to P22.288 million were recorded as Petty Cash Fund (PCF) instead of Advances to Officers and Employees account in violation of COA Circular No. 2006-001 dated November 9, 2006 and COA Circular No. 2004-008 dated September 20, 2004, specifically on the correct usage of Advances to Officers and Employees account and PCF.

Require the Accounting Department to record cash advances for special projects/activities as Advances to Officers and Employees instead of PCF.

3. Cash advances in Pasay City, NCR totaling P1.273 million were granted to University personnel not duly designated as Disbursing Officers (DOs) and not bonded.

Ensure that cash advances are granted only to regular or permanent employees duly designated as cash disbursing officer and that the amount granted, purpose and duration of activity are duly authorized by proper officials. Ensure that additional cash advances are granted only when a previous cash advance has already been liquidated or a proper accounting thereof has been made.

4. Cash advances amounting to P10.787 million were granted during the year to different local government officials and employees of the Local Government including the BAC Chairman and some BAC members for the purchase of goods and services which were not in accordance with COA Circular 92-382.

Region Amount (in million) Region 1 Laoag City

7.872

Region 8 Taft, Eastern Samar

2.227

Undertake the procurement of goods and services through the methods of procurement as provided in RA 9184 instead of resorting to cash advances.

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Bontoc, Eastern Samar

.329

Talalora, Samar .359

5. Cash advances pertaining to salaries, wages, RATA, PERA and honoraria were given to the officials and employees of the agency in the total amount of P2.244 million which is not in accordance with the provisions of Section 338 of RA 7160 and Section 88 of PD 1445. Region 1 Bani, Pangasinan - P1.823 Million Region 9 Pitogo, Zamboanga del Sur- 0.421million

Stop the payment of salaries and wages and other personal services in advance to avoid the over payment of services not covered by sufficient earned leaves for absences incurred during the period covered. Consequently, a review of the accrued leaves of all the personnel involve in this audit deficiency shall be immediately undertaken in order to provide safeguards for possible losses of government funds and initiate possible refunds for overpayments made which were not covered with ample accrued leaves, involving occurrences of absences.

6. Accounts Payable as of December 31, 2009

was overstated by P55,530,294.88 from erroneous take up of unsettled cash advances thereby resulting to overstatement of expenses and understatement of net income with the same amount thus, misleading the users of the financial statements. Region 3 Province of Nueva Vizcaya, Municipalities of Bagabag, Bambang, Diadi, Kasibu

Reclassify and record correctly transactions pertaining to this account and stop the setting up of accounts payable from the unsettled cash advances at the end of the year. All cash advances must be liquidated on or before the year-end required by the COA Cir. 97-002 regulations.

B. CASH IN BANK

7. Unreconciled difference of P714.685 million from the recorded balance of Cash in Bank, Local Currency, Current Account (LCCA) per book of accounts as against the confirmed balance of various depository banks due to inadequacy of records and/or absence of the same, unbooked reconciling items and delayed/ non-preparation of bank reconciliation statements, thereby, casting doubt on the accuracy of the reported account balance as of year- end.

Perform periodic reconciliation of the accounts Cash in Bank pursuant to Section 3.2 of COA Circular No. 96-011 dated October 2, 1996 to establish the accurate balance of the cash account. Make strong representation with the banks to secure the needed bank statements to reconcile and adjust the balance appearing in the books. Create a task force team to analyze and review thoroughly the cash in bank transactions, prepare bank reconciliation statements promptly, account for the discrepancies noted in the audit observation and take up the necessary adjustments.

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Region

Unreconciled Amount

(in million)NCR Caloocan City 271.736Malabon City 21.779Mandaluyong City

101.957

Manila City 15.795Muntinlupa City 20.914Pasig City 7.083Quezon City 41.951Taguig City 63.850CAR 9.600Region 1 5.198Region 2 1.032Region 5 40.939Region 6 4.913Region 7 40.197Region 8 67.741

Preparation of BRS should be done by personnel of the Accounting Department. The Head of the Accounting Department should exercise direct supervision and control of subordinates and ensure that proper review is done to detect errors and omissions.

8. The City Government of Manila was unable to eliminate the insufficiency of cash incurred in the previous year, hence, the cash available totaling P1.006 billion is still insufficient to cover the City’s current liabilities including cash withheld for remittance to the BIR, GSIS, PhilHealth, Pag-ibig and other agencies amounting to P3.553 billion. Moreover, the practice of using part of cash withheld or received for remittance to the said agencies or for the implementation of specific project/program for other purposes violated Section 309 (b) of Republic Act (R.A.) 7160, Section 122, Volume I of the GAAM, and Section 337 of R.A. 7160.

The Local Finance Committee and the officials concerned should closely monitor the cash inflows against outflows using the Cash Flow Analysis prepared by the City Accountant to ensure that trust funds are used only for their intended purposes. Likewise, management was advised to continue implementing cost-cutting measures and strategies to improve the cash position of the City.

C. CASH IN VAULT

9. Overstated consolidated Cash in Vault account of the three funds in the City of Mandaluyong in the amount of P55.619 million mainly due to erroneous recording and/or cash shortage of prior years that remained undocumented and unresolved as of audit date, which adversely affected the fairness of presentation of the account in the financial statements

Management should undertake the following courses of action:

a. Create a task force team to immediately and without delay, conduct a thorough investigation and analysis of prior years’ transactions in order to establish the causes of the discrepancy, which could be errors in recording and/or cash shortage of accountable officers;

b. Direct concerned officers and employees of the Accounting Department to exercise prudence in recording financial transactions and perform reconciliation procedures on a

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periodic basis to prevent the accumulation of unreconciled balances;

c. Ensure that proper review of recorded transactions is done by concerned officers of the Accounting Unit as a deterrent to errors and irregularities.

D. TRUST LIABILITIES

10. Unremitted trust liabilities arising from withheld taxes, contributions and loans amortizations deducted from salaries/wages of government employees and contractors in the aggregate total of P775.788 million contrary to existing applicable laws and regulations

Detailed breakdown of unremitted trust liabilities consists of:

The Local Chief Exceutive must instruct the Accountant and the Treasurer to facilitate the full remittance of trust liabilities to respective agencies/ corporations particularly those pertaining to prior years. Any penalty arising from the delay shall be the personnel liability of both and other officials concerned

Total amount of unremitted BIR, GSIS, PAG-IBIG &

PHILHEALTH - P 91,291,127.07

Due to BIR - 518,756,601.13 Due to GSIS - 144,177,417.93 Due to Philhealth- 21,174,471.78 Due to HDMF (PAG-IBIG) 387,916.25

11. The correctness of the balance of Due to BIR account of P72.040 million could not be completely verified and substantiated due to failure of the Accounting Department of Mandaluyong City update the postings in the Subsidiary Ledgers (SLs).- Mandaluyong City, NCR

Direct the Accounting Department to update the postings in the SLs in accordance with Section 10, Volume II of the NGAS Manual for LGUs.

12. Unremitted trust liabilities of P70.987 million arising from LGUs shares in the collected real property taxes/special education tax and community tax, hence the delivery of basic services and implementation of the proposed development projects and programs for their constituents were hampered, contrary to the provisions of Section 271 (d) of R.A. 7160.-

Region

Amount (in million)

Region 1 16.119Region 2 12.113Region 5 11.067Region 6 7.342Region 8 17.290Region 8 3.852

Remit all trust collections due to concerned LGUs to augment their financial capacity to deliver enhanced basic services and implement fully development projects and programs

13. Collections held in trust were utilized for Address the insufficiency of cash to

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purposes other than what it was intended, in violation of Sections 305(e) and 337 of RA 7160, thus, cash was found insufficient by P4.455 million to cover trust liabilities. – Balud, Masbate, Region 5

cover the full amount of its trust liabilities by applying thereof the first collection in calendar year 2012 and to limit the expenditures based on available funds only. Apprise those persons found to have caused the deficiency of the penal sanctions imposed on misuse/misappropriation of trust funds which is tantamount to technical malversation punishable under the Revised Penal Code.

E. PROPERTY, PLANT AND EQUIPMENT

o

Unreconciled balances of property, plant and equipment between the inventory report and the accounting records; non-conduct of the physical inventory and incomplete documentation

14. The individual historical cost of buildings acquired prior to 2003 in the total amount of P1.389 billion could not be determined due to the absence of complete documents and property/ledger cards. As a result, the computation of the depreciation required under Sections 4, paragraph (o) and 120, Volume I of the NGAS Manual, were not provided leading to the understatement of depreciation expense account and the related accumulated depreciation by an undetermined amount. – Caloocan City, NCR

We advised Management to exert efforts to locate the documents relative to the costs of the buildings so that the corresponding depreciation expense could be computed and be taken-up in the books. If it is no longer possible to get the historical values, require the City Appraisal Committee to determine the appraised values of the buildings to serve as basis in recording the book values as well as in preparing/updating the property stock and ledger cards and ultimately in providing the depreciation costs.

15. The balance of the Property, Plant and Equipment (PPE) is unreliable because there is discrepancy of P628.862 million between the PPE inventory report and the balances per books. The PPE account is also understated by P33.431 million and there were misclassifications within the PPE accounts in the amount of P7.463 million – Las Pinas City, NCR

The GSO should verify the noted discrepancies and adjustments be made in the inventory report as necessary; The Accounting Division should maintain PPE ledger cards to support the balances shown in the general ledger. Periodic reconciliation between the GSO property cards and the accounting records should be conducted and ensure that these records tally with the RPCPPE at the end of the year; The accountant should reclassify the cost of the purchased computer and computer peripherals as IT Equipment and Software.

233

16. The officials concerned have not completed the

annual physical inventory of Property, Plant and Equipment (PPE), reconciliation with Accounting records was not undertaken and ledger cards were not maintained by the Accounting Department, resulting in unaccounted differences between the physical inventory report and balance per books which rendered the balance of the PPE account of doubtful validity.- 331 LGUs from different regions

Management should direct the officials concerned to expedite completion of the physical count of all PPE and reconciliation of the same with Accounting records. Also, the Accounting Department should be advised to exert its best effort to maintain property ledger cards that will support the PPE control accounts presented in the financial statements.

234

The AAR of Auditors includes the Status of Implementation of Prior Years’ Audit Findings and Recommendation. This is to determine and monitor the actions taken on audit recommendations to strengthen the internal control system, enhance the keeping of the books of accounts and recording of transactions and generally to improve the financial management of LGUs.

Table 17

Summary of Action Taken on Audit Findings and Recommendations

Region

Total

Implemented

Partially Implemented

Not Implemented

N C R C A R Region I Region II Region III Region IV Region V Region VI Region VII Region VIII Region IX Region X Region XI Region XII Region XIII A R M M

300 759 1,205 649 1,334 2,360 2,073 6,554 2,920 1,792 1,121 540 413 985 604 723

78 260 434 198 325 733 552 1,435 842 484 330 186 116 386 180 180

136 342 424 194 399 634 910 1,346 951 619 385 184 115 126 195 175

86 157 347 257 610 993 611 3,773 1,127 689 406 170 182 473 229 368

Total

24,332

6,719

7,135

10,478

Percent to Total

100%

28%

29%

43%

The above table shows a less than 50% or a very poor compliance or implementation by LGUs of audit recommendations. LGU management are required to inform the COA Auditors of actions taken on the audit findings and recommendations within thirty (30) days from receipt of the AAR.

Part VI

Individual Financial Profile of

Local Government Units

237

Part VI – Individual Profile of Local Government Units

Local Government Profile The local government units (LGUs) consist of Provinces, Cities, Municipalities and Barangays are distributed among the 16 regions including the Cordillera Administrative Region (CAR) and the Autonomous Region in Muslim Mindanao (ARMM). Each LGU is headed by an elected local chief executive (LCE) and governed by elected legislative body. The local government unit is comprised of 80 provinces, 138 cities, 1,496 municipalities and 42,026 barangays. The LGUs are classified from 1st to 6th Class. Presented below is the matrix of classification of LGUs. Local Government Unit

1st Class

2nd Class

3rd Class

4th Class

5th Class

6th Class

Total

Provinces 43 15 15 4 3 0 80 Cities 58 18 18 27 1 0 122 Municipalities 338 184 263 395 273 22 1,475

Source: BLGF/LTOD report updated November 19, 2010

Not classified: 16 Cities 21 Municipalities

238

Financial Profile Presented below is the list of top 20 provinces, cities and municipalities ranked according to assets, liabilities, income and expenses Top 20 Provinces in Assets Top 20 Cities in Assets (In Thousand Pesos) (In Thousand Pesos)

Rank No.

Province

Assets

Rank No.

Cities

Assets

1 Cebu P29,485,002 1 Makati 34,945,159 2 Rizal 6,318,272 2 Quezon City 33,370,183 3 Negros Occidental 5,330,734 3 Manila 18,907,154 4 Laguna 5,289,396 4 Pasig 16,975,239 5 Quezon 5,096,527 5 Cebu 12,950,451 6 Cavite 4,842,741 6 Caloocan 9,449,447 7 Camarines Sur 4,575,436 7 Zamboanga 8,784,889 8 Batangas 4,535,984 8 Batangas 7,704,806 9 Tarlac 4,502,399 9 Pasay 7,390,173 10 Pangasinan 4,485,872 10 Taguig 6,751,700 11 La Union 4,308,333 11 Olongapo 6,027,742 12 Isabela 4,226,536 12 Paranaque 5,632,347 13 Bulacan 4,153,969 13 Calamba 5,603,132 14 Negros Oriental 3,871594 14 Marikina 5,565,192 15 Nueva Ecija 3,851,461 15 Davao 5,483,224 16 Leyte 3,654,683 16 Cagayan de Oro 5,438,505 17 Pampanga 3,608,160 17 Valenzuela 4,713,718 18 Ilocos Sur 3,569,509 18 Iligan 4,529,260 19 Iloilo 3,262,397 19 Pagadian 4,144,583 20 Bataan 3,048,821 20 Mandaue 3,813,397

Top 20 1st Class Municipalities Top 20 2nd Class Municipalities in Assets in Assets Rank No.

Municipality

Assets

Rank No.

Municipality

Assets

1 Cainta, Rizal 2,183,008 1 Narvacan, Ilocos Sur 400,209 2 San Pedro, Laguna 1,806,033 2 Malvar, Batangas 357,705 3 Bacoor,Cavite 1,803,807 3 Bacacay, Albay 344,216 4 Sto. Tomas, Batangas 1,741,312 4 Aurora, Zamboanga del Sur 298,090 5 Mariveles, Bataan 1,420,203 5 San Isidro, Nueva Ecija 293,631 6 Cabuyao, Laguna 1,348,739 6 San Fernando, Cebu 274,452 7 Kananga, Leyte 1,100,163 7 Sergio Osmeña Sr., Z. del Norte 273,287 8 Binangonan, Rizal 1,074,588 8 Amulung, Cagayan 263,848 9 Taytay, Rizal 944,421 9 Isabela, Negros Occidental 260,741 10 Imus, Cavite 934,268 10 San Joaquin, Iloilo 256,304 11 Masinloc, Zambales 901,487 11 Bongabon, Nueva Ecija 253,407 12 Polomolok, So. Cotabato 798,119 12 Claver, Surigao del Norte 251,550 13 Nasugbu, Batangas 780,516 13 San Nicolas, Ilocos Norte 249,546 14 Limay, Bataan 713,758 14 Kiblawan, Davao del Sur 240,524 15 Pantabangan, Nueva Ecija 693,570 15 Sibalom, Antique 237,070 16 Silang, Cavite 638,820 16 Kabasalan, Zamboanga Sibugay 236,371 17 Gen. TRIAS, Cavite 625,692 17 Manjuyod, Negros Oriental 232,312 18 Pagbilao, Quezon 618,201 18 Opol, Misamis Oriental 230,713 19 Carmona, Cavite 597,254 19 Kibawe, Bukidnon 225,510 20 Norzagaray, Bulacan 584,869 20 Calauan, Laguna 216,828

239

Top 20 3rd Class Municipalities in Assets

Rank No. Municipality Assets 1 Santa Maria, Ilocos Sur 323,592 2 San Juan, Ilocos Sur 293,856 3 Sison, Pangasinan 276,177 4 Dolores, Eastern Samar 256,564 5 Magsingal, Ilocos Sur 253,070 6 Palo, Leyte 229,922 7 Alfonso Lista, Ifugao 228,868 8 Sinait, Ilocos Sur 222,940 9 Baloi, Lanao del Norte 220,422 10 Mawab, Campostela Valley 211,576 11 Dingle, Iloilo 208,262 12 Tuy, Batangas 205,360 13 Paluan, Occidental Mindoro 201,226 14 Santa Josefa, Agusan del Sur 199,175 15 Claveria, Masbate 195,249 16 Sta. Lucia, ilocos Sur 193,340 17 La Libertad, Negros Oriental 191,773 18 Pontevedra, Negros Occidental 187,689 19 Toboso, Negros Occidental 185,158 20 Sibonga, Cebu 183,520

Top 20 Provinces in Liabilities Top 20 Cities in Liabilities

Rank No.

Province

Liabilities

Rank No.

Cities

Liabilities

1 Quezon 2,528,930 1 Manila 6,879,825 2 Batangas 1,585,210 2 Makati 6,575,120 3 Camarines Sur 1,567,297 3 Quezon City 6,047,056 4 Negros Occidental 1,436,476 4 Taguig 5,485,105 5 Palawan 1,299,184 5 Batangas 5,092,712 6 Nueva Ecija 1,256,978 6 Cebu 4,661,484 7 Cebu 1,233,776 7 Paranaque 3,840,366 8 Albay 1,191,574 8 Caloocan 3,750,637 9 Zamboanga del Sur 1,143,008 9 Davao 3,280,682

10 Leyte 1,102,741 10 Pagadian 2,766,475 11 Bataan 1,044,103 11 Muntinlupa 2,342,658 12 Cavite 974,444 12 Pasay 2,144,049 13 Pangasinan 963,342 13 Mandaluyong 2,027,003 14 Ilocos Norte 955,864 14 Puerto Princesa 1,975,007 15 Rizal 947,191 15 Cagayan de Oro 1,945,575 16 Tarlac 934,459 16 Iligan 1,889,536 17 Aklan 918,260 17 Olongapo 1,853,376 18 Misamis Oriental 913,208 18 Calamba 1,760,483 19 Surigao del Norte 873,944 19 Pasig 1,632,753 20 Pampanga 856,153 20 Binan 1,478,317

240

Top 20 1st Class Municipalities Top 20 2nd Class Municipalities in Liabilities in Liabilities Rank No.

Municipality

Liabilities

Rank No.

Municipality

Liabilities

1 Mariveles, Bataan 1,080,037 1 Mamburao, Occ. Mindoro 198,372 2 Sto. Tomas, Batangas 716,463 2 Narvacan, Ilocos Sur 160,579 3 Binangonan, Rizal 682,134 3 Bongabon, Nueva Ecija 160,511 4 Masinloc, Zambales 641,769 4 Sogod, Southern Leyte 143,648 5 Kananga, Leyte 632,902 5 Jasaan, Misamis Oriental 134,250 6 Cainta, Rizal 571,752 6 Kiblawan, Davao del Sur 128,974 7 San Pedro, Laguna 556,203 7 Amulung, Cagayan 128,847 8 Taytay, Rizal 527,222 8 S. Osmeña Sr., Z. del Norte 125,999 9 Bacoor, Cavite 476,255 9 Aliaga, Nueva Ecija 122,205 10 Nasugbu, Batangas 458,944 10 Ilog, Negros Occidental 113,621 11 Pantabangan, Nueva Ecija 372,780 11 Bacacay, Albay 113,231 12 Polomolok, So. Cotabato 322,714 12 Kapatagan, Lanao del Norte 107,967 13 Balayan, Batangas 290,885 13 Lucban, Quezon 106,789 14 Bauang, La Union 271,011 14 Aurora, Zamboanga del Sur 104,580 15 Imus, Cavite 264,828 15 Ramon, Isabela 103,675 16 Mabalacat, Pampanga 259,581 16 Cataingan, Masbate 103,412 17 Bauan, Batangas 256,733 17 Dumingag, Zambo. del Sur 101,251 18 Rodriguez, Rizal 251,111 18 Pres. M. Roxas, Z. del Norte 93,328 19 San Leonardo, N. Ecija 247,327 19 Loon, Bohol 92,001 20 Santa Cruz, Davao del Sur 243,002 20 Pavia, Iloilo 88,442

Top 20 3rd Class Municipalities in Liabilities Rank No. Municipality Liabilities

1 Alfonso Lista, Ifugao 147,527 2 Dolores, Eastern Samar 135,440 3 Santa Josefa, Agusan del Sur 129,189 4 Santa Maria, Ilocos Sur 121,283 5 Sto. Domingo, Nueva Ecija 119,378 6 Guinayangan, Quezon 104,597 7 Gabaldon, Nueva Ecija 94,830 8 La Libertad, Negros Oriental 93,646 9 Pontevedra, Negros Occidental 91,150 10 Paombong, Bulacan 85,335 11 Bayog, Zamboanga del Sur 85,115 12 Abulug, Cagayan 85,108 13 Mawab, Campostelsa Valley 84,757 14 Tarragona, Davao Oriental 81,815 15 Magsingal, Ilocos Sur 78,690 16 Matnog, Sorsogon 78,072 17 Alicia, Zamboanga Sibugay 77,751 18 Laur, Nueva Ecija 73,470 19 Palo, Leyte 72,618 20 Mahayag, Zamboanga Del Sur 71,466

241

Top 20 Provinces in Income Top 20 Cities in Income

Rank No.

Province

Income

Rank No.

Cities

Income

1 Negros Occidental 2,552,571 1 Quezon City 11,992,877 2 Bulacan 2,488,512 2 Makati 10,006,974 3 Cavite 2,473,155 3 Manila 8,131,380 4 Cebu 2,337,966 4 Pasig 6,003,070 5 Pangasinan 2,325,225 5 Davao 4,791,561 6 Rizal 2,315,616 6 Cebu 4,279,181 7 Laguna 2,211,448 7 Caloocan 3,368,120 8 Batangas 2,106,278 8 Taguig 3,108,317 9 Quezon 2,008,985 9 Pasay 2,961,558 10 Bukidnon 1,956,356 10 Paranaque 2,755,691 11 Ilocos Sur 1,755,649 11 Zamboanga 2,702,253 12 Camarines Sur 1,740,916 12 Muntinlupa 2,701,301 13 Isabela 1,734,286 13 Mandaluyong 2,535,842 14 Pampanga 1,682,879 14 Valenzuela 1,983,936 15 Nueva Ecija 1,652,755 15 Calamba 1,952,122 16 Capiz 1,610,436 16 Cagayan de Oro 1,856,232 17 North Cotabato 1,584,119 17 Puerto Princesa 1,834,980 18 Iloilo 1,579,311 18 Sta. Rosa 1,834,455 19 Zamboanga del Norte 1,455,288 19 Las Pinas 1,716,993 20 Palawan 1,442,693 20 Antipolo 1,661,645

Top 20 1st Class Municipalities Top 20 2nd Class Municipalities in Income in Income Rank No.

Municipality

Income

Rank No.

Municipality

Income

1 Cabuyao, Laguna 784,589 1 Narvacan, Ilocos Sur 204,913 2 Cainta, Rizal 766,925 2 Claver, Surigao del Norte 134,255 3 Bacoor, Cavite 759,817 3 Aurora, Zamboanga del Sur 130,058 4 Gen. TRIAS, Cavite 617,448 4 Palimbang, Sultan Kudarat 125,113 5 Imus, Cavite 573,102 5 Rosario, Agusan del Sur 119,706 6 Mabalacat, Pampanga 525,381 6 Malvar, Batangas 117,803 7 Rosario, Cavite 523,759 7 Bongao, Tawi Tawi 115,643 8 San Pedro, Laguna 496,555 8 Lumba Bayabao, Lanao del Sur 115,281 9 Taytay, Rizal 495,457 9 Bay, Laguna 110,877 10 Limay, Bataan 462,059 10 San Nicolas, Ilocos Norte 108,413 11 Ilagan, Isabela 423,008 11 Lucban, Quezon 108,164 12 Sto. Tomas, Batangas 396,526 12 Ramon, Isabela 107,640 13 Binangonan, Rizal 379,605 13 Tagudin, Ilocos Sur 107,516 14 Sta. Maria, Bulacan 372,213 14 Banay-Banay, Davao Oriental 105,987 15 Rodriguez, Rizal 372,151 15 Bamban, Tarlac 105,625 16 Carmona, Cavite 368,673 16 Shariff Aguak, Maguindanao 105,328 17 Marilao, Bulacan 364,867 17 Bongabon, Nueva Ecija 105,186 18 Silang, Cavite 347,801 18 Las Nieves, Agusan del Norte 104,211 19 Mauban, Quezon 309,165 19 Kapatagan, Lanao del Norte 103,904 20 Polomolok, So. Cotabato 299,399 20 Jasaan, Misamis Oriental 103,231

242

Top 20 3rd Class Municipalities in Income

Rank No.

Municipality Income

1 Rapu-Rapu, lbay 141,065 2 Pilar, Bataan 129,042 3 Santa Maria, Ilocos Sur 115,779 4 Alfonso Lista, Ifugao 114,045 5 Palo, Leyte 107,572 6 Paluan, Occidental Mindoro 106,260 7 Tarragona, Davao Oriental 101,610 8 Magsingal, Ilocos Sur 100,764 9 Sinait, Ilocos Sur 100,254 10 Malabang, Lanao del Sur 98,092 11 Indanan, Sulu 97,136 12 San Juan, Ilocos Sur 96,958 13 San Jacinto, Pangasinan 94,340 14 Panglima Sugala, Tawi Tawi 93,445 15 Bantay, Ilocos Sur 92,820 16 Taal, Batangas 92,627 17 Castillejos, Zambales 92,200 18 Sta. Lucia, Ilocos Sur 92,162 19 Montevista, Campostela Valley 92,093 20 Talisay, Batangas 91,389

Top 20 Provinces in Expenses Top 20 Cities in Expenses

Rank No.

Province

Expenses

Rank No.

Cities

Expenses

1 Bulacan 2,305,611 1 Quezon City 8,259,448 2 Negros Occidental 2,204,738 2 Manila 7,351,655 3 Cebu 2,019,522 3 Makati 7,166,134 4 Cavite 1,848,571 4 Davao 3,815,016 5 Bukidnon 1,741,758 5 Pasig 3,633,719 6 Pangasinan 1,692,914 6 Cebu 3,600,817 7 Laguna 1,656,253 7 Taguig 2,996,628 8 Quezon 1,645,990 8 Pasay 2,697,060 9 Batangas 1,615,590 9 Caloocan 2,608,509

10 Capiz 1,547,364 10 Mandaluyong 2,366,515 11 Rizal 1,438,268 11 Paranaque 2,302,448 12 Camarines Sur 1,425,791 12 Muntinlupa 2,240,970 13 Iloilo 1,376,282 13 Zamboanga 1,898,397 14 Isabela 1,366,618 14 Valenzuela 1,803,570 15 Pampanga 1,290,663 15 Las Pinas 1,631,704 16 Nueva Ecija 1,247,300 16 Sta. Rosa 1,476,805 17 Ilocos Sur 1,233,913 17 Calamba 1,468,427 18 Zamboanga del Norte 1,189,802 18 Puerto Princesa 1,444,388 19 Maguindanao 1,188,280 19 Iloilo 1,331,176 20 Cagayan 1,159,915 20 Marikina 1,330,560

243

Top 20 1st Class Municipalities Top 20 2nd Class Municipalities In Expenses in Expenses

Rank No.

Municipality

Expenses

Rank No.

Municipality

IExpenses

1 Cabuyao, Laguna 660,907 1 Masantol, Pampanga 118,089 2 Cainta, Rizal 613,711 2 Pres. M. A.Roxas, Z. del Norte 115,660 3 Bacoor, Cavite 602,034 3 Mercedes, Camarines Norte 114,179 4 Gen. Trias, Cavite 589,246 4 Bagabag, Nueva Viscaya 114,080 5 Rosario, Cavite 489,488 5 Tagbina, Surigao del Sur 103,315 6 Imus, Cavite 464,743 6 Parang, Sulu 99,408 7 Mabalacat, Pampanga 462,866 7 Bubong, Lanao del Sur 98,465 8 San Pedro, Laguna 412,823 8 Kiblawan, Davao del Sur 98,402 9 Taytay, Rizal 411,523 9 Jasaan, Misamis Oriental 97,006

10 Ilagan, Isabela 348,717 10 Hinatuan, Surigao del Sur 96,978 11 Sta. Maria, Bulacan 315,890 11 Sultan Sa Barongis, Maguindanao 96,713 12 Carmona, Cavite 313,793 12 Manapla, Negros Occidental 96,601 13 Rodriguez, Rizal 299,071 13 Sibalom, Antique 96,239 14 Sto. Tomas, Batangas 281,522 14 Ramon, Isabela 95,391 15 Mauban,Quezon 280,470 15 Carigara, Leyte 95,201 16 Binangonan, Rizal 275,984 16 Pinamungahan, Cebu 94,206 17 Marilao, Bulacan 271,408 17 Calatagan, Batangas 93,920 18 Silang, Cavite 260,012 18 Ibaan, Batangas 93,746 19 Baliuag, Bulacan 247,361 19 Roxas, Oriental Mindoro 93,132 20 Mariveles, Bataan 244,188 20 Estancia, Iloilo 93,022

Top 20 3rd Class Municipalities in Expenses

Rank No. Municipality Expenses 1 Diplahan, Zamboanga Sibugay 119,452 2 Boston, Davao Oriental 94,776 3 Pamplona, Negros Oriental 84,127 4 Santa Maria, Ilocos Sur 83,764 5 San Jacinto, Pangasinan 82,877 6 Jimenez, Misamis Occidental 82,593 7 Sta. Ana, Pampanga 82,118 8 Anda, Pangasinan 80,774 9 Kalayaan, Laguna 80,696 10 Sto. Domingo, Nueva Ecija 80,537 11 Balbalan, Kalinga 80,486 12 Tipo-tipo, Basilan 79,707 13 Jobonga, Agusan del Norte 78,596 14 Igbaras, Iloilo 78,154 15 Alcala, Pangasinan 77,765 16 Torrijos, Marinduque 77,761 17 Tarragona, Davao Oriental 77,318 18 Calape, Bohol 76,568 19 Calayan, Cagayan 76,074 20 Badian, Cebu 75,831

The Individual Financial Profile of LGUs, by Provinces, Cities and Municipalities according to major items in the financial statements follow:

(In Thousand Pesos)

Assets Liabilities Equity Income Expenses Net Income (Loss) Cash Bal. Beg. Net Cash Provided

(Used) Cash Bal. End

CAR

1 Abra 1,365,174 594,346 770,828 907,728 650,638 257,090 267,838 26,973 294,811 2 Apayao 839,381 308,875 530,506 496,965 375,955 121,010 52,468 143,624 196,092 3 Benguet 1,587,230 218,791 1,368,439 830,396 680,326 150,070 636,448 8,563 645,011 4 Ifugao 614,142 190,040 424,102 500,878 348,287 152,591 217,238 106,349 323,587 5 Kalinga 552,282 106,979 445,303 514,861 406,748 108,113 263,698 17,773 281,471 6 Mt. Province 420,197 90,218 329,979 461,407 340,241 121,166 80,704 41,633 122,337

5,378,406 1,509,249 3,869,157 3,712,235 2,802,195 910,040 1,518,394 344,915 1,863,309

Region I

1 Ilocos Norte 2,211,497 955,864 1,255,633 989,505 791,293 198,212 436,988 176,985 613,973 2 Ilocos Sur 3,569,509 755,558 2,813,951 1,755,649 1,233,913 521,736 252,127 492,378 744,505 3 La Union 4,308,333 198,882 4,109,451 1,341,283 1,114,505 226,778 439,639 (13,054) 426,585 4 Pangasinan 4,485,872 963,342 3,522,530 2,325,225 1,692,914 632,311 950,698 208,292 1,158,990

14,575,211 2,873,646 11,701,565 6,411,662 4,832,625 1,579,037 2,079,452 864,601 2,944,053

Region II

1 Batanes 352,271 128,525 223,746 240,118 199,958 40,160 78,774 54,627 133,401 2 Cagayan 1,920,368 262,459 1,657,909 1,410,674 1,159,915 250,759 610,791 160,044 770,835 3 Isabela 4,226,536 470,888 3,755,648 1,734,286 1,366,618 367,668 1,990,856 (262,391) 1,728,465 4 Nueva Vizcaya 1,633,592 240,819 1,392,773 833,845 688,556 145,289 827,173 23,789 850,962 5 Quirino 879,956 516,506 363,450 524,302 484,952 39,350 323,395 54,596 377,991

9,012,723 1,619,197 7,393,526 4,743,225 3,899,999 843,226 3,830,989 30,665 3,861,654

Region III

1 Aurora 688,099 264,934 423,165 495,444 425,088 70,356 47,830 (5,140) 42,690 2 Bataan 3,048,821 1,044,103 2,004,718 1,260,430 889,182 371,248 218,236 61,210 279,446 3 Bulacan 4,153,969 807,758 3,346,211 2,488,512 2,305,611 182,901 200,355 (39,598) 160,757 4 Nueva Ecija 3,851,461 1,256,978 2,594,483 1,652,755 1,247,300 405,455 273,141 44,616 317,757 5 Pampanga 3,608,160 856,153 2,752,007 1,682,879 1,290,663 392,216 2,058,759 176,652 2,235,411 6 Tarlac 4,502,399 934,459 3,567,940 1,214,051 986,990 227,061 890,590 (21,427) 869,163 7 Zambales 1,909,100 496,760 1,412,340 881,821 602,408 279,413 212,615 36,996 249,611

21,762,009 5,661,145 16,100,864 9,675,892 7,747,242 1,928,650 3,901,526 253,309 4,154,835

Region IV

1 Batangas 4,535,984 1,585,210 2,950,774 2,106,278 1,615,590 490,688 720,445 246,062 966,507 2 Cavite 4,842,741 974,444 3,868,297 2,473,155 1,848,571 624,584 480,667 215,352 696,019 3 Laguna 5,289,396 830,130 4,459,266 2,211,448 1,656,253 555,195 1,414,498 (30,033) 1,384,465 4 Quezon 5,096,527 2,528,930 2,567,597 2,008,985 1,645,990 362,995 891,251 848,554 1,739,805 5 Rizal 6,318,272 947,191 5,371,081 2,315,616 1,438,268 877,348 1,120,114 648,223 1,768,337 6 Marinduque 700,169 154,633 545,536 407,326 291,161 116,165 313,732 128,426 442,158 7 Occidental Mindoro 1,132,895 330,958 801,937 772,633 740,005 32,628 51,290 29,974 81,264 8 Oriental Mindoro 2,402,660 616,788 1,785,872 883,971 738,843 145,128 502,434 30,486 532,920 9 Palawan 2,506,951 1,299,184 1,207,767 1,442,693 1,089,606 353,087 245,233 87,938 333,171

10 Romblon 723,391 241,138 482,253 466,460 381,900 84,560 188,672 66,188 254,860 33,548,986 9,508,606 24,040,380 15,088,565 11,446,187 3,642,378 5,928,336 2,271,170 8,199,506

24

4

REGIONAL TOTAL

REGIONAL TOTAL

Financial Condition Financial Performance

REGIONAL TOTAL

Cash Position

Financial Profile of ProvincesCalendar Year 2011

Provinces

REGIONAL TOTAL

REGIONAL TOTAL

* Differences in figures are due to rouding off

(In Thousand Pesos)



Financial Condition Financial Performance Cash Position


Provinces

Region V

1 Albay 2,816,735 1,191,574 1,625,161 1,267,879 939,454 328,425 759,904 151,023 910,927 2 Camarines Norte 1,457,807 612,040 845,767 691,797 563,208 128,589 203,234 207,674 410,908 3 Camarines Sur 4,575,436 1,567,297 3,008,139 1,740,916 1,425,791 315,125 212,773 83,464 296,237 4 Catanduanes 628,834 228,198 400,636 536,909 441,644 95,265 207,142 39,751 246,893 5 Masbate 1,360,327 309,959 1,050,368 862,039 490,394 371,645 360,801 244,752 605,553 6 Sorsogon 1,299,528 434,651 864,877 749,390 532,770 216,620 317,995 (31,986) 286,009

12,138,667 4,343,719 7,794,948 5,848,930 4,393,261 1,455,669 2,061,849 694,678 2,756,527

Region VI

1 Aklan 1,913,257 918,260 994,997 936,137 805,212 130,925 423,025 (4,367) 418,658 2 Antique 1,587,180 537,777 1,049,403 784,356 520,634 263,722 486,957 291,981 778,938 3 Capiz 1,692,160 717,155 975,005 1,610,436 1,547,364 63,072 286,486 52,217 338,703 4 Guimaras 739,326 202,370 536,956 398,931 347,760 51,171 87,421 38,153 125,574 5 Iloilo 3,262,397 492,834 2,769,563 1,579,311 1,376,282 203,029 1,435,843 56,312 1,492,155 6 Negros Occidental 5,330,734 1,436,476 3,894,258 2,552,571 2,204,738 347,833 959,454 426,437 1,385,891

14,525,054 4,304,872 10,220,182 7,861,742 6,801,990 1,059,752 3,679,186 860,733 4,539,919

Region VII

1 Bohol 2,690,707 841,911 1,848,796 1,213,590 936,798 276,792 863,524 70,713 934,237 2 Cebu 29,485,002 1,233,776 28,251,226 2,337,966 2,019,522 318,444 1,024,395 43,294 1,067,689 3 Negros Oriental 3,871,594 657,158 3,214,436 1,356,795 946,470 410,325 904,498 204,818 1,109,316 4 Siquijor 965,265 172,043 793,222 308,801 253,923 54,878 188,074 50,531 238,605

37,012,568 2,904,888 34,107,680 5,217,152 4,156,713 1,060,439 2,980,491 369,356 3,349,847

Region VIII

1 Biliran 750,428 351,906 398,522 340,480 265,492 74,988 152,832 215 153,047 2 Eastern Samar 724,987 249,029 475,958 690,673 542,887 147,786 256,885 65,157 322,042 3 Leyte 3,654,683 1,102,741 2,551,942 1,409,981 1,037,140 372,841 1,111,086 129,112 1,240,198 4 Northern Samar 1,089,207 273,215 815,992 748,378 588,084 160,294 161,959 179,746 341,705 5 Samar 1,043,151 198,885 844,266 871,921 593,948 277,973 289,286 (84,541) 204,745 6 Southern Leyte 1,176,957 622,211 554,746 703,381 558,637 144,744 234,831 104,299 339,130

8,439,413 2,797,987 5,641,426 4,764,814 3,586,188 1,178,626 2,206,879 393,988 2,600,867

Region IX

1 Zamboanga del Norte 2,064,785 652,779 1,412,006 1,455,288 1,189,802 265,486 250,892 106,589 357,481 2 Zamboanga del Sur 1,592,803 1,143,008 449,795 978,040 672,762 305,278 135,462 103,778 239,240 3 Zamboanga Sibugay 1,321,924 672,580 649,344 744,632 648,038 96,594 269,895 (55,895) 214,000

4,979,512 2,468,367 2,511,145 3,177,960 2,510,602 667,358 656,249 154,472 810,721

245

REGIONAL TOTAL

REGIONAL TOTAL

REGIONAL TOTAL

REGIONAL TOTAL

REGIONAL TOTAL


(In Thousand Pesos)





Provinces

Region X

1 Bukidnon 2,829,487 750,575 2,078,912 1,956,356 1,741,758 214,598 537,057 307,408 844,464 2 Camiguin 532,738 181,835 350,903 293,811 260,687 33,125 84,270 59,722 143,992 3 Lanao del Norte 2,209,171 425,944 1,783,227 806,163 736,639 69,524 751,007 103,877 854,884 4 Misamis Occidental 1,204,693 514,205 690,488 703,682 655,781 47,901 426,662 16,366 443,027 5 Misamis Oriental 2,576,932 913,208 1,663,724 1,119,986 1,001,239 118,747 78,612 36,281 114,893

9,353,021 2,785,767 6,567,254 4,879,998 4,396,104 483,895 1,877,608 523,654 2,401,262

Region XI

1 Compostela Valley 1,355,688 388,244 967,444 962,232 883,325 78,907 302,901 95,120 398,021 2 Davao del Norte 1,481,696 751,017 730,679 875,862 878,415 (2,553) 264,341 65,651 329,992 3 Davao del Sur 2,102,429 634,962 1,467,467 927,255 633,265 293,990 464,978 166,314 631,292 4 Davao Oriental 811,094 360,365 450,729 857,780 816,668 41,112 42,947 95,488 138,435

5,750,907 2,134,588 3,616,319 3,623,129 3,211,673 411,456 1,075,167 422,573 1,497,740

Region XII

1 North Cotabato 1,986,044 234,827 1,751,217 1,584,119 1,051,420 532,699 599,754 275,323 875,077 2 Saranggani 1,207,050 150,373 1,056,677 652,389 499,187 153,202 303,847 46,897 350,744 3 South Cotabato 1,364,410 386,755 977,655 975,808 747,066 228,742 348,428 111,644 460,072 4 Sultan Kudarat 1,813,736 492,272 1,321,464 843,104 719,920 123,184 199,573 14,753 214,326

6,371,240 1,264,227 5,107,013 4,055,420 3,017,593 1,037,827 1,451,602 448,617 1,900,219

Region XIII

1 Agusan del Norte 991,416 162,072 829,344 586,215 433,350 152,865 240,632 88,284 328,916 2 Agusan del Sur 2,069,249 587,894 1,481,355 1,185,075 911,083 273,992 270,196 198,298 468,494 3 Dinagat Island 227,953 89,354 138,599 1,274 455 819 180,277 (119,966) 60,311 4 Surigao del Norte 1,957,098 873,944 1,083,154 694,611 503,456 191,155 378,621 206,457 585,078 5 Surigao del Sur 875,112 294,235 580,877 780,459 683,257 97,202 100,958 13,258 114,216

6,120,828 2,007,499 4,113,329 3,247,634 2,531,601 716,033 1,170,684 386,331 1,557,015

ARMM

1 Basilan 1,022,800 191,382 831,418 635,843 570,334 65,509 24,092 54,281 78,373 2 Lanao del Sur 1,025,186 338,364 686,822 1,422,110 1,136,289 285,821 48,880 69,805 118,685 3 Maguindanao 385,754 130,516 255,238 1,197,133 1,188,280 8,853 6,120 16,179 22,299 4 Sulu 278,335 76,912 201,423 719,015 688,689 30,326 42,348 17,101 59,449 5 Tawi-tawi 636,950 89,831 547,119 626,754 527,485 99,269 8,346 31,852 40,198

3,349,025 827,005 2,522,020 4,600,855 4,111,077 489,778 129,786 189,218 319,004 192,317,570 47,010,762 145,306,808 86,909,213 69,445,050 17,464,163 34,548,198 8,208,280 42,756,478

246

REGIONAL TOTALGRAND TOTAL

REGIONAL TOTAL

REGIONAL TOTAL

REGIONAL TOTAL

REGIONAL TOTAL


( In Thousand Pesos )



NCR

1 Caloocan 9,449,447 3,750,637 5,698,810 3,368,120 2,608,509 759,611 1,046,130 334,533 1,380,663 2 Las Pinas 3,160,806 689,013 2,471,793 1,716,993 1,631,704 85,289 1,158,077 33,825 1,191,902 3 Makati 34,945,159 6,575,120 28,370,039 10,006,974 7,166,134 2,840,840 4,606,800 436,164 5,042,964 4 Malabon 1,469,892 682,803 787,089 1,018,957 813,038 205,919 142,514 161,715 304,229 5 Mandaluyong 3,583,135 2,027,003 1,556,132 2,535,842 2,366,515 169,327 596,179 (132,538) 463,641 6 Manila 18,907,154 6,879,825 12,027,329 8,131,380 7,351,655 779,725 1,853,411 (200,445) 1,652,966 7 Marikina 5,565,192 1,094,053 4,471,139 1,514,775 1,330,560 184,215 1,115,672 75,389 1,191,061 8 Muntinlupa 3,647,280 2,342,658 1,304,622 2,701,301 2,240,970 460,331 275,277 3,757 279,034 9 Navotas 1,954,792 549,750 1,405,042 1,194,750 544,097 650,653 302,352 641,092 943,444

10 Paranaque 5,632,347 3,840,366 1,791,981 2,755,691 2,302,448 453,243 292,820 39,517 332,337 11 Pasay 7,390,173 2,144,049 5,246,124 2,961,558 2,697,060 264,498 516,346 104,717 621,063 12 Pasig 16,975,239 1,632,753 15,342,486 6,003,070 3,633,719 2,369,351 3,831,066 1,475,240 5,306,306 13 Quezon City 33,370,183 6,047,056 27,323,127 11,992,877 8,259,448 3,733,429 3,799,467 2,264,680 6,064,147 14 San Juan 3,189,000 1,054,946 2,134,054 1,070,727 944,540 126,187 814,351 (1,387) 812,964 15 Taguig 6,751,700 5,485,105 1,266,595 3,108,317 2,996,628 111,689 1,518,950 575,471 2,094,421 16 Valenzuela 4,713,718 1,394,259 3,319,459 1,983,936 1,803,570 180,366 727,215 (120,807) 606,408

160,705,217 46,189,396 114,515,821 62,065,268 48,690,595 13,374,673 22,596,627 5,690,923 28,287,550

CARBenguet

1 Baguio 3,583,539 576,285 3,007,254 1,146,231 846,305 299,926 1,587,469 (127,716) 1,459,753 Kalinga

2 Tabuk 329,739 114,408 215,331 174,526 143,984 30,542 42,364 6,265 48,629

3,913,278 690,693 3,222,585 1,320,757 990,289 330,468 1,629,833 (121,451) 1,508,382

Region I

Ilocos Norte 1 Batac 356,154 36,307 319,847 177,621 125,449 52,172 78,236 43,590 121,826 2 Laoag 1,050,862 508,306 542,556 532,082 507,257 24,825 101,655 19,813 121,468

Ilocos Sur

3 Candon 1,653,535 878,607 774,928 633,224 292,743 340,481 328,558 309,929 638,487 4 Vigan 523,233 118,409 404,824 293,248 240,461 52,787 135,951 1,678 137,629

Pangasinan5 Alaminos 710,413 229,467 480,946 366,804 267,769 99,035 124,979 124,858 249,837 6 San Carlos 776,852 464,718 312,134 482,531 322,575 159,956 94,700 101,412 196,112 7 Urdaneta 1,239,635 399,552 840,083 593,402 562,297 31,105 189,262 9,579 198,841 8 Dagupan 1,075,553 400,674 674,879 578,145 504,469 73,676 113,042 19,758 132,800

La Union9 San Fernando 826,514 250,254 576,260 477,252 328,022 149,230 294,047 133,684 427,731

8,212,751 3,286,294 4,926,457 4,134,309 3,151,042 983,267 1,460,430 764,301 2,224,731

247


REGIONAL TOTAL

REGIONAL TOTAL

TOTAL

Cash Position

Financial Profile of CitiesCalendar Year 2011

Cities

* Differences in figures are due to rounding off






Cities

Region II

Isabela1 Cauayan 605,370 404,891 200,479 592,500 447,808 144,692 44,899 70,495 115,394 2 Santiago 3,161,574 272,289 2,889,285 1,011,132 667,406 343,726 328,520 240,554 569,074

Cagayan

3 Tuguegarao 2,162,743 1,020,400 1,142,343 557,196 365,502 191,694 283,643 (49,397) 234,246 5,929,687 1,697,580 4,232,107 2,160,828 1,480,716 680,112 657,062 261,652 918,714

Region III

Pampanga 1 Angeles 1,749,508 884,284 865,224 1,071,612 935,045 136,567 199,178 73,167 272,345 2 San Fernando 1,835,742 771,762 1,063,980 1,058,057 713,069 344,988 427,387 298,147 725,534

Bulacan

3 Malolos 712,665 712,854 (189) 593,843 573,388 20,455 51,404 (2,149) 49,255 4 Meycauayan 855,336 278,217 577,119 776,913 633,256 143,657 8,216 23,730 31,946 5 San Jose del Monte 972,034 321,311 650,723 812,808 669,020 143,788 50,296 65,133 115,429

6 Balanga 482,178 238,070 244,108 432,156 331,140 101,016 28,987 19,284 48,271 -

Nueva Ecija - 7 Cabanatuan 2,234,396 1,295,846 938,550 886,639 683,819 202,820 191,325 143,374 334,699 8 Gapan 841,530 391,604 449,926 377,649 315,016 62,633 114,309 (40,363) 73,946 9 Palayan 475,159 220,262 254,897 229,282 192,206 37,076 17,633 34,058 51,691

10 Science City of Munoz 1,021,708 283,326 738,382 317,891 211,959 105,932 8,726 49,820 58,546 11 San Jose 842,572 162,067 680,505 461,731 365,696 96,035 107,739 18,300 126,039

Zambales 12 Olongapo 6,027,742 1,853,376 4,174,366 1,236,069 924,325 311,744 172,966 (1,354) 171,612

Tarlac 13 Tarlac 2,095,225 650,197 1,445,028 866,997 723,054 143,943 38,837 9,622 48,459

20,145,795 8,063,176 12,082,619 9,121,647 7,270,993 1,850,654 1,417,003 690,769 2,107,772

Region IV

1 Batangas 7,704,806 5,092,712 2,612,094 1,542,399 1,284,751 257,648 566,176 80,567 646,743 2 Lipa 1,768,021 349,305 1,418,716 998,269 788,415 209,854 231,045 87,449 318,495 3 Tanauan 1,414,171 106,355 1,307,815 707,987 551,334 156,653 552,022 83,287 635,309

248

REGIONAL TOTAL

REGIONAL TOTAL

Bataan

Batangas







Cities

- Cavite -

4 Cavite 505,280 127,028 378,252 317,418 249,092 68,326 57,057 42,311 99,368 5 Dasmarinas 2,326,839 321,931 2,004,908 1,185,095 756,045 429,050 762,105 491,317 1,253,422 6 Tagaytay 2,806,903 773,454 2,033,449 718,341 487,917 230,424 444,300 146,169 590,469 7 Trece Martires 851,279 180,584 670,695 372,166 303,334 68,832 92,889 25,133 118,023

Laguna

8 Calamba 5,603,132 1,760,483 3,842,649 1,952,122 1,468,427 483,695 1,369,640 323,553 1,693,193 9 San Pablo 1,152,229 291,677 860,552 748,869 699,827 49,042 6,511 17,775 24,287

10 Sta. Rosa 3,706,626 1,032,268 2,674,357 1,834,455 1,476,805 357,650 173,713 181,529 355,242 11 Binan 3,330,452 1,478,317 1,852,136 1,209,845 815,258 394,587 149,974 (5,042) 144,932

Quezon12 Lucena 834,829 361,643 473,186 733,234 595,008 138,226 171,490 123,036 294,526 13 Tayabas 249,282 64,196 185,086 164,192 137,486 26,706 86,173 3,911 90,083

Rizal14 Antipolo 3,592,305 1,251,019 2,341,286 1,661,645 1,297,109 364,536 540,057 223,079 763,135

Oriental Mindoro15 Calapan 790,695 323,555 467,141 472,826 440,310 32,516 85,841 21,771 107,612

Palawan16 Puerto Princesa 3,072,911 1,975,007 1,097,904 1,834,980 1,444,388 390,592 235,491 110,957 346,448

39,709,760 15,489,534 24,220,226 16,453,843 12,795,506 3,658,337 5,524,484 1,956,802 7,481,286

Region V

Albay1 Legaspi 1,017,059 331,761 685,298 659,149 549,265 109,884 101,054 151,722 252,776 2 Ligao 1,720,407 298,042 1,422,365 428,414 238,039 190,375 468,983 85,638 554,621 3 Tabacco 1,186,317 286,178 900,139 315,676 214,968 100,708 547,213 88,046 635,259

Camarines Sur4 Iriga 485,059 267,210 217,849 361,587 319,437 42,150 32,005 8,943 40,948 5 Naga 2,176,409 650,014 1,526,395 714,470 558,287 156,183 398,301 152,134 550,435

Masbate6 Masbate 674,130 122,959 551,171 367,022 232,730 134,292 68,132 40,161 108,293

Sorsogon7 Sorsogon 602,381 302,836 299,545 485,479 425,660 59,819 87,704 37,013 124,717

7,861,762 2,259,000 5,602,762 3,331,797 2,538,386 793,411 1,703,392 563,657 2,267,049

249

REGIONAL TOTAL

REGIONAL TOTAL







Cities

Region VI

Negros Occidental1 Bacolod 3,361,464 1,233,652 2,127,812 1,286,230 1,065,520 220,710 519,456 130,328 649,784 2 Bago 1,482,461 218,891 1,263,570 623,619 510,358 113,261 339,091 82,481 421,572 3 Cadiz 1,430,818 419,694 1,011,124 615,074 504,889 110,185 93,306 (6,775) 86,531 4 Escalante 795,055 297,293 497,762 363,190 284,842 78,348 37,168 52,239 89,407 5 Himamaylan 1,374,054 343,800 1,030,254 447,227 341,531 105,696 178,822 (3,186) 175,636 6 Kabankalan 2,438,870 736,481 1,702,389 735,627 574,826 160,801 611,565 61,959 673,524 7 La Carlota 542,332 135,442 406,890 332,255 292,310 39,945 76,360 32,976 109,336 8 Sagay 1,553,323 826,091 727,232 534,963 507,500 27,463 174,221 (34,749) 139,472 9 San Carlos 1,116,456 227,280 889,176 677,293 512,446 164,847 431,691 82,207 513,898

10 Silay 639,937 298,169 341,768 458,741 429,936 28,805 135,566 19,583 155,149 11 Sipalay 1,223,989 485,967 738,022 436,090 351,213 84,877 7,703 50,262 57,965 12 Talisay 755,655 257,441 498,214 413,172 327,546 85,626 48,907 87,280 136,187 13 Victorias 1,039,601 248,325 791,276 401,106 317,571 83,535 327,932 93,878 421,810

Capiz14 Roxas 1,092,854 353,157 739,697 472,281 403,087 69,194 143,573 133,965 277,538

Iloilo15 Iloilo 3,396,043 1,419,301 1,976,742 1,557,687 1,331,176 226,511 711,390 238,611 950,001 16 Passi 1,149,600 410,221 739,379 430,536 309,878 120,658 195,870 89,666 285,536

23,392,512 7,911,205 15,481,307 9,785,091 8,064,629 1,720,462 4,032,621 1,110,725 5,143,346

Region VII

Cebu1 Bogo 438,944 165,018 273,926 129,550 129,825 (275) 22,669 (5,290) 17,379 2 Carcar 400,280 95,852 304,428 161,651 140,636 21,015 151,756 (4,865) 146,891 3 Cebu 12,950,451 4,661,484 8,288,967 4,279,181 3,600,817 678,364 2,190,876 (283,295) 1,907,581 4 Danao 1,080,864 309,167 771,697 411,472 281,145 130,327 217,519 167,503 385,022 5 Lapu-lapu 3,027,446 1,069,897 1,957,549 1,163,594 1,006,775 156,819 775,788 6,938 782,726 6 Mandaue 3,813,397 940,338 2,873,059 1,158,806 881,768 277,038 1,116,328 76,881 1,193,209 7 Naga 758,853 362,724 396,129 258,037 176,433 81,604 123,746 199,424 323,170 8 Talisay 1,234,723 182,861 1,051,862 489,930 412,441 77,489 82,837 22,858 105,695 9 Toledo 1,661,089 293,658 1,367,432 656,195 362,904 293,291 351,890 206,278 558,168

Bohol10 Tagbilaran 1,161,132 196,256 964,876 452,833 303,247 149,586 357,676 31,559 389,235

Negros Oriental11 Bais 1,516,943 395,503 1,121,440 483,623 295,861 187,762 252,990 146,986 399,976 12 Bayawan 1,382,249 322,689 1,059,560 634,693 481,484 153,209 402,602 76,689 479,291 13 Canlaon 711,913 84,526 627,387 293,469 241,410 52,059 94,076 46,543 140,619

250

REGIONAL TOTAL







Cities

14 Dumaguete 1,358,322 436,613 921,709 469,083 431,723 37,360 190,112 (20,538) 169,574 15 Guihulngan 585,049 215,256 369,793 156,037 144,479 11,558 227,167 6,764 233,931 16 Tanjay 943,514 234,264 709,250 396,024 319,932 76,092 208,105 91,803 299,908

33,025,169 9,966,106 23,059,063 11,594,178 9,210,880 2,383,298 6,766,137 766,238 7,532,375

Region VIII

Eastern Samar - 1 Borongan 256,403 113,179 143,224 134,792 140,917 (6,125) 28,360 24,187 52,547

- Leyte -

2 Baybay 463,339 114,057 349,282 182,610 154,454 28,156 48,144 22,460 70,604 3 Ormoc 3,618,644 466,769 3,151,875 1,177,992 709,691 468,301 713,676 386,016 1,099,692 4 Tacloban 1,893,345 622,600 1,270,745 754,639 672,019 82,620 140,758 28,665 169,423

5 Maasin 954,745 211,740 743,005 391,846 243,036 148,810 300,287 63,689 363,976

Samar6 Calbayog 2,062,628 710,891 1,351,737 819,767 588,618 231,149 88,544 34,593 123,137 7 Catbalogan 216,049 130,596 85,453 165,261 166,244 (983) 32,729 (3,259) 29,470

9,465,153 2,369,832 7,095,321 3,626,907 2,674,979 951,928 1,352,498 556,351 1,908,849

Region IX

Zamboanga del Norte1 Dapitan 1,038,426 364,755 673,671 435,743 334,591 101,152 51,285 67,463 118,748 2 Dipolog 1,754,578 715,927 1,038,651 515,728 407,825 107,903 167,869 6,974 174,843

Zamboanga del Sur 3 Pagadian 4,144,583 2,766,475 1,378,108 604,064 472,515 131,549 349,923 2,290 352,213 4 Zamboanga 8,784,889 437,384 8,347,505 2,702,253 1,897,769 804,484 2,721,684 411,619 3,133,303 5 Isabela 823,523 229,520 594,003 356,231 295,034 61,197 83,747 22,944 106,691

16,545,999 4,514,061 12,031,938 4,614,019 3,407,734 1,206,285 3,374,508 511,290 3,885,798

Region X

Bukidnon1 Malaybalay 2,421,805 712,673 1,709,132 853,766 705,388 148,378 645,540 142,190 787,730 2 Valencia 985,510 360,725 624,785 668,980 590,438 78,542 349,501 104,403 453,904

Lanao del Norte3 Iligan 4,529,260 1,889,536 2,639,724 1,298,226 1,008,010 290,216 578,212 710,107 1,288,319

- -

251

Southern Leyte

REGIONAL TOTAL

REGIONAL TOTAL

REGIONAL TOTAL







Cities

Misamis Occidental - - 4 Oroquieta 893,903 337,131 556,772 365,056 296,116 68,940 101,799 25,577 127,376 5 Ozamis 680,943 309,292 371,651 498,054 467,933 30,121 16,908 782 17,690 6 Tangub 727,197 227,918 499,279 306,911 242,550 64,361 61,538 48,925 110,463

- Misamis Oriental -

7 Cagayan de Oro 5,438,505 1,945,575 3,492,930 1,856,232 1,271,426 584,806 786,778 300,378 1,087,156 8 Guingoog 1,501,706 253,446 1,248,260 645,989 453,223 192,766 420,338 117,809 538,147 9 El Salvador 87,054 13,136 73,918 100,347 82,161 18,186 33,747 16,218 49,965

17,265,883 6,049,432 11,216,451 6,593,561 5,117,245 1,476,316 2,994,361 1,466,389 4,460,750

Region XI

Davao del Norte1 Island Garden City of Samal 651,034 140,097 510,937 459,627 350,796 108,831 146,656 58,999 205,655 2 Panabo 1,127,664 384,406 743,258 629,378 426,472 202,906 227,200 97,612 324,812 3 Tagum 1,944,527 779,633 1,164,894 958,140 670,300 287,840 198,291 49,573 247,864

Davao del Sur

4 Davao 5,483,224 3,280,682 2,202,542 4,791,561 3,815,016 976,545 714,357 1,027,426 1,741,783 5 Digos 966,205 464,889 501,316 566,742 443,083 123,659 110,019 60,217 170,236

Davao Oriental6 Mati 353,744 168,622 185,122 240,787 228,442 12,345 15,905 14,086 29,991

10,526,398 5,218,329 5,308,069 7,646,235 5,934,109 1,712,126 1,412,428 1,307,913 2,720,341

Region XII

North Cotabato1 Kidapawan 781,548 374,512 407,036 546,624 447,055 99,569 196,548 59,982 256,530

2 General Santos 3,042,191 429,887 2,612,304 1,478,082 1,113,951 364,131 1,154,767 412,622 1,567,389 3 Koronadal 1,262,655 314,304 948,351 632,934 466,491 166,443 369,087 53,303 422,390

4 Cotabato 1,373,936 447,692 926,244 593,936 571,176 22,760 25,887 50,809 76,696 5 Tacurong 607,217 61,361 545,856 384,154 279,092 105,062 176,131 58,715 234,846

7,067,547 1,627,756 5,439,791 3,635,730 2,877,765 757,965 1,922,420 635,431 2,557,851

Region XIII

Agusan del Norte1 Butuan 3,524,316 867,030 2,657,286 1,286,837 899,751 387,086 152,084 227,877 379,961 2 Cabadbaran 295,816 44,870 250,946 159,247 136,614 22,633 9,904 (3,852) 6,052

252

South Cotabato

Sultan Kudarat

REGIONAL TOTAL

REGIONAL TOTAL

REGIONAL TOTAL







Cities

Agusan del Sur3 Bayugan 572,434 81,036 491,398 200,321 161,067 39,254 185,854 (28,174) 157,680

Dinagat Island4 Surigao 1,114,434 207,725 906,709 571,336 483,415 87,921 49,532 55,550 105,082 5 Tandag 331,705 61,106 270,599 111,343 97,734 13,609 35,472 (19,296) 16,176

Surigao del Sur6 Bislig 1,152,536 361,185 791,351 533,554 456,002 77,552 320,188 61,767 381,955

6,991,241 1,622,952 5,368,289 2,862,638 2,234,583 628,055 753,034 293,872 1,046,906

ARMM

Lanao del Sur1 Marawi 955,752 239,557 716,195 385,943 370,821 15,122 4,012 859 4,871 2 Lamitan 162,943 43,009 119,934 119,626 114,718 4,908 2,792 2,542 5,334

1,118,695 282,566 836,129 505,569 485,539 20,030 6,804 3,401 10,205 371,876,847 117,237,912 254,638,935 149,452,377 116,924,990 32,527,387 57,603,642 16,458,263 74,061,905

253

REGIONAL TOTALGRAND TOTAL

REGIONAL TOTAL


Region

Municipalities Assets Liabilities Equity Income Expenses Net Income (Loss) Cash Bal. Beg. Net Cash Provided


NCR

Pateros 266,838 124,244 142,594 143,964 130,232 13,732 47,571 23,138 70,709

Total 266,838 124,244 142,594 143,964 130,232 13,732 47,571 23,138 70,709

CAR

Abra1 Baay-Licuan 16,280 5,977 10,303 46,166 42,403 3,764 426 656 1,0822 Bangued 162,311 30,853 131,458 113,766 103,967 9,799 4,029 267 4,2953 Boliney 35,517 153 35,364 44,299 39,850 4,449 609 122 7314 Bucay 34,321 22,399 11,922 62,230 49,898 12,332 3,264 9,378 12,6415 Bucloc 19,668 2,763 16,905 33,291 23,361 9,930 2,229 4,192 6,4216 Daguioman 17,017 8,718 8,299 33,194 25,768 7,425 214 8,504 8,7187 Danglas 28,892 9,288 19,603 38,943 35,708 3,235 2,017 5,294 7,3118 Dolores 36,070 5,875 30,195 37,233 33,506 3,726 1,569 2,685 4,2549 La Paz 46,627 38,777 7,850 63,487 33,325 30,162 603 21,775 22,378

10 Lacub 32,173 9,544 22,629 49,014 45,711 3,303 749 692 1,44111 Lagangilang 67,135 10,238 56,897 73,868 54,641 19,227 482 7,855 8,33712 Lagayan 55,137 26,741 28,396 42,209 19,547 22,663 361 (136) 22513 Langiden 22,493 14,109 8,385 33,843 31,127 2,717 88 364 45214 Luba 60,880 13,068 47,812 59,060 32,265 26,796 4,364 19,437 23,80115 Malibcong 10,266 3,057 7,209 50,784 47,531 3,252 249 1,834 2,08316 Manabo 19,566 2,499 17,067 58,203 30,540 27,663 1,283 1,022 2,30517 Peñarrubia 33,277 24,780 8,498 44,632 24,077 20,555 409 11,602 12,01218 Pidigan 35,875 8,596 27,279 58,367 29,654 28,713 633 18,024 18,65719 Pilar 76,920 19,026 57,894 90,081 40,661 49,421 12,142 28,569 40,71120 Sal-lapadan 15,118 583 14,535 41,477 36,884 4,593 3,768 1,040 4,80721 San Isidro 24,070 13,607 10,464 24,920 24,411 509 330 7,469 7,80022 San Juan 20,841 12,345 8,495 33,096 32,707 389 1,343 2,782 4,12523 San Quintin 16,792 8,014 8,778 45,048 31,043 14,005 441 1,770 2,21124 Tayum 48,785 36,532 12,252 40,896 30,667 10,229 5,959 13,242 19,20125 Tineg 42,244 2,014 40,230 91,545 86,283 5,262 1,709 (647) 1,06326 Tubo 39,010 9,300 29,710 63,372 46,889 16,482 3,483 12,675 16,15827 Villaviciosa 61,598 22,493 39,105 57,816 37,958 19,858 1,639 10,901 12,540

Sub-Total 1,078,881 361,347 717,534 1,430,840 1,070,381 360,459 54,394 191,368 245,763

Ifugao1 Aguinaldo 103,716 10,805 92,911 79,145 69,841 9,304 56,503 18,614 75,1162 Alfonso Lista 228,868 147,527 81,342 114,045 77,318 36,728 28,429 30,981 59,4093 Asipulo 43,364 10,280 33,084 44,707 38,250 6,457 14,491 4,520 19,0114 Banaue 46,114 12,199 33,915 53,981 49,908 4,073 20,106 2,089 22,1955 Hingyon 35,201 9,174 26,027 35,756 28,866 6,890 18,755 320 19,0756 Hungduan 48,144 13,689 34,456 47,214 43,432 3,782 20,697 2,616 23,3137 Kiangan 63,242 17,708 45,535 49,112 40,990 8,122 28,765 6,261 35,0268 Lagawe 43,489 10,363 33,125 59,361 48,604 10,757 10,626 2,389 13,0159 Lamut 87,079 17,044 70,035 59,207 46,810 12,397 45,567 7,934 53,501

10 Mayoyao 48,411 13,069 35,342 54,216 47,412 6,804 20,181 5,410 25,591

Cash Position

Financial Profile of MunicipalitiesCalendar Year 2011


( In Thousand Pesos)

254

Region



Cash Position




11 Tinoc 47,635 8,883 38,752 48,745 45,256 3,489 15,219 2,321 17,540Sub-Total 795,264 270,740 524,524 645,490 536,687 108,803 279,338 83,454 362,792

Apayao1 Calanasan 162,989 20,992 141,997 127,237 121,792 5,445 82,996 (46,848) 36,1472 Conner 143,399 30,552 112,847 95,528 73,024 22,504 29,448 14,212 43,6603 Flora 71,366 28,913 42,454 62,463 52,348 10,116 7,424 10,185 17,6094 Kabugao 151,268 49,587 101,681 109,028 98,285 10,743 49,169 (19,858) 29,3115 Luna 190,102 44,748 145,354 87,359 75,679 11,680 63,688 21,863 85,5516 Pudtol 76,381 5,583 70,799 63,507 44,735 18,772 22,398 18,987 41,3857 Sta. Marcela 64,826 10,576 54,249 48,727 40,547 8,180 27,493 2,916 30,409

Sub-Total 860,331 190,950 669,381 593,849 506,410 87,439 282,616 1,457 284,074

Kalinga1 Balbalan 129,360 20,784 108,575 73,163 52,893 20,269 50,847 (3,802) 47,0442 Lubuagan 60,632 32,248 28,385 44,881 41,848 3,033 15,793 490 16,2833 Pasil 14,993 6,210 8,784 42,619 42,016 604 6,146 430 6,5764 Pinukpuk 91,946 8,118 83,828 103,482 91,058 12,424 31,569 972 32,5425 Rizal - Liwan 89,702 51,828 37,874 52,331 38,346 13,985 8,550 4,564 13,1136 Tanudan - - - - - - - - - 7 Tinglayan 56,067 17,486 38,582 49,959 43,271 6,688 14,158 6,009 20,167

Sub-Total 442,701 136,674 306,027 366,435 309,433 57,002 127,063 8,662 135,725

Benguet1 Atok 82,774 14,446 68,327 53,949 40,425 13,524 48,823 5,592 54,4152 Bakun 40,722 15,279 25,442 66,019 54,891 11,129 9,233 9,842 19,0753 Bokod 129,130 72,507 56,624 62,644 48,528 14,115 34,130 72,842 106,9724 Buguias 57,355 10,499 46,856 68,032 51,025 17,007 11,917 12,497 24,4145 Itogon 258,481 61,865 196,616 150,769 122,275 28,494 121,444 20,292 141,7356 Kabayan 41,543 11,985 29,558 49,370 44,243 5,127 17,944 4,051 21,9967 Kapangan 74,126 14,787 59,340 48,843 39,480 9,363 16,106 8,208 24,3148 Kibungan 49,191 10,084 39,107 54,021 45,796 8,225 13,968 7,785 21,7539 La Trinidad 282,818 67,109 215,709 186,142 144,172 41,971 121,635 13,853 135,488

10 Mankayan 81,362 10,230 71,132 75,727 58,510 17,217 44,775 15,238 60,01311 Sablan 57,989 9,491 48,498 45,150 34,772 10,378 15,325 3,888 19,21312 Tuba 215,954 31,122 184,832 114,465 74,247 40,219 71,008 12,401 83,40813 Tublay 62,493 23,553 38,940 42,234 32,094 10,140 23,128 6,158 29,286

Sub-Total 1,433,938 352,956 1,080,982 1,017,366 790,458 226,908 549,437 192,647 742,084

Mt. Province1 Barlig 43,277 4,057 39,220 41,782 26,789 14,993 25,013 11,573 36,5872 Bauko 35,771 8,232 27,539 58,582 46,596 11,986 18,771 6,676 25,4473 Besao 58,537 18,874 39,663 38,943 36,796 2,147 18,629 9,938 28,5674 Bontoc 96,550 26,514 70,035 81,246 63,803 17,443 24,441 13,821 38,2625 Natonin 15,875 9,546 6,329 46,478 44,146 2,332 2,360 7,188 9,5486 Paracelis 64,110 8,619 55,491 86,555 70,778 15,776 30,128 7,989 38,1177 Sabangan 20,748 7,420 13,329 33,228 27,894 5,334 9,735 4,932 14,6678 Sadanga 25,490 4,792 20,698 32,753 25,345 7,409 14,629 2,442 17,0719 Sagada 73,183 33,142 40,040 36,153 30,331 5,822 20,713 31,981 52,694

10 Tadian 57,303 14,105 43,198 48,710 45,140 3,570 14,068 6,315 20,383Sub-Total 490,843 135,301 355,542 504,431 417,618 86,813 178,488 102,855 281,343

255

Region



Cash Position




REGIONAL TOTAL 5,101,959 1,447,969 3,653,990 4,558,411 3,630,985 927,426 1,471,338 580,443 2,051,781

Region I

La Union1 Agoo 453,452 204,547 248,904 168,964 133,576 35,388 49,090 20,858 69,9492 Aringay 108,336 6,585 101,751 91,694 74,229 17,465 70,392 (19,856) 50,5353 Bacnotan 234,882 52,227 182,655 121,287 78,369 42,918 28,154 33,484 61,6384 Bagulin 39,679 1,669 38,010 47,461 33,180 14,281 14,742 4,333 19,0755 Balaoan 195,530 58,315 137,215 164,119 68,092 96,027 68,057 41,621 109,6786 Bangar 133,472 16,815 116,656 90,612 45,711 44,902 73,366 8,655 82,0217 Bauang 451,188 271,011 180,176 182,567 134,805 47,762 111,362 (51,623) 59,7408 Burgos 57,437 6,319 51,118 41,429 34,195 7,234 24,371 1,188 25,5599 Caba 106,399 11,039 95,359 59,492 50,670 8,822 21,830 11,268 33,098

10 Luna 67,184 14,827 52,357 75,188 55,746 19,442 33,647 10,113 43,76011 Naguilian 199,419 84,482 114,936 111,491 88,499 22,992 27,141 1,976 29,11712 Pugo 90,811 23,488 67,323 51,641 33,153 18,488 31,140 22,108 53,24813 Rosario 174,189 102,185 72,005 121,724 96,467 25,257 6,250 5,173 11,42314 San Gabriel 65,527 22,962 42,565 54,663 34,821 19,842 25,544 5,759 31,30315 San Juan 136,043 61,749 74,295 91,534 87,913 3,621 4,324 24,283 28,60716 Santo Tomas 160,604 34,210 126,394 70,697 41,001 29,696 52,236 (17,518) 34,71817 Santol 143,533 9,091 134,442 72,934 40,256 32,678 31,097 (7,886) 23,21118 Sudipen 61,639 15,192 46,447 69,956 38,966 30,990 38,441 876 39,31719 Tubao 42,047 8,115 33,932 57,757 49,097 8,660 8,340 (906) 7,434

Sub-Total 2,921,372 1,004,830 1,916,542 1,745,210 1,218,745 526,465 719,526 93,907 813,433

Pangasinan1 Agno 54,882 11,045 43,838 60,612 53,213 7,399 1,837 5,154 6,9902 Aguilar 89,019 7,595 81,424 71,301 49,917 21,384 15,623 13,924 29,5463 Alcala 160,552 6,666 153,886 82,298 77,765 4,533 80,849 (48,753) 32,0964 Anda 90,405 18,466 71,939 64,226 58,216 6,010 17,555 (8,961) 8,5935 Asingan 109,462 10,901 98,561 89,833 79,290 10,543 27,103 (932) 26,1716 Balungao 71,476 11,900 59,576 59,835 43,494 16,341 7,261 8,646 15,9087 Bani 64,735 14,672 50,063 86,344 75,058 11,285 1,813 10,540 12,3538 Basista 30,439 19,510 10,929 49,405 45,573 3,832 1,460 2,489 3,9499 Bautista 63,978 12,910 51,068 48,602 46,669 1,933 7,405 (2,478) 4,927

10 Bayambang 177,169 56,556 120,613 140,029 131,837 8,192 4,408 2,991 7,39811 Binalonan 270,120 70,717 199,403 103,972 79,648 24,325 71,176 12,721 83,89712 Binmaley 163,664 62,806 100,857 111,263 94,473 16,790 13,025 15,735 28,76013 Bolinao 182,908 71,281 111,627 116,682 97,119 19,563 35,178 16,306 51,48414 Bugallon 124,894 8,644 116,250 95,044 69,820 25,224 21,985 (1,199) 20,78615 Burgos 78,444 34,130 44,314 60,799 54,680 6,119 7,220 4,588 11,80716 Calasiao 243,275 73,565 169,710 151,961 123,593 28,368 1,304 6,120 7,42417 Dasol 110,139 14,055 96,084 63,814 50,226 13,588 25,966 8,575 34,54218 Infanta 65,160 19,192 45,969 66,608 56,630 9,978 11,239 2,783 14,02219 Labrador 139,007 25,650 113,357 47,871 41,414 6,457 15,487 4,651 20,13720 Laoac 150,378 27,290 123,088 55,778 46,202 9,576 1,216 13,093 14,30921 Lingayen 121,612 37,974 83,637 137,970 114,533 23,437 8,776 10,721 19,49722 Mabini 67,457 13,136 54,321 67,369 63,042 4,327 10,713 (3,520) 7,19223 Malasiqui 249,303 88,634 160,670 161,490 132,765 28,725 19,414 10,135 29,54924 Manaoag 115,499 10,532 104,966 118,831 97,018 21,813 8,153 7,180 15,333

256

Region



Cash Position




25 Mangaldan 204,489 46,817 157,672 154,730 147,250 7,481 1,232 14,236 15,46826 Mangatarem 104,753 88,580 16,174 117,429 97,310 20,120 12,542 (115) 12,42727 Mapandan 113,734 42,737 70,997 60,613 50,826 9,787 6,373 6,220 12,59328 Natividad 50,159 17,034 33,125 51,589 40,335 11,253 7,700 10,718 18,41829 Pozorrubio 288,638 34,318 254,320 118,860 89,356 29,504 42,551 17,419 59,97130 Rosales 263,627 41,614 222,013 134,260 124,249 10,011 18,985 11,247 30,23231 San Fabian 103,992 44,856 59,136 167,869 96,285 71,584 2,528 19,857 22,38532 San Jacinto 52,904 4,525 48,379 94,340 63,208 31,132 29,377 13,504 42,88033 San Manuel 171,523 38,819 132,704 109,895 96,767 13,128 1,541 1,136 2,67834 San Nicolas 55,055 17,177 37,878 109,233 95,409 13,823 2,368 4,483 6,85135 San Quintin 85,528 2,945 82,583 62,903 54,491 8,412 9,888 4,642 14,52936 Sison 276,177 69,163 207,014 86,762 83,764 2,998 83,166 (21,222) 61,94337 Sta. Barbara 171,890 12,886 159,004 132,567 111,058 21,509 11,011 16,328 27,33938 Sta. Maria 88,487 17,529 70,959 56,276 47,283 8,993 71,036 (43,354) 27,68139 Sto. Tomas 137,416 31,852 105,564 37,195 33,943 3,252 48,425 (8,981) 39,44440 Sual 442,113 109,538 332,575 264,467 165,284 99,183 17,505 37,771 55,27641 Tayug 102,258 24,107 78,151 76,555 59,436 17,119 14,319 10,195 24,51442 Umingan 67,938 35,541 32,397 110,341 107,661 2,679 9,504 4,944 14,44843 Urbiztondo 123,300 38,028 85,273 73,136 45,456 27,680 2,040 (632) 1,40844 Villasis 358,118 54,209 303,909 110,742 99,276 11,465 149,270 (79,361) 69,908

Sub-total 6,256,077 1,500,098 4,755,979 4,241,702 3,490,845 750,857 957,523 109,543 1,067,067

Ilocos Sur1 Alilem 105,969 47,324 58,646 57,004 28,853 28,150 30,712 14,979 45,6922 Banayoyo 146,699 29,379 117,320 81,277 28,415 52,863 33,237 23,927 57,1633 Bantay 143,268 62,693 80,575 92,820 59,866 32,954 20,798 275 21,0734 Burgos 132,565 11,137 121,428 78,379 34,994 43,385 36,558 24,052 60,6105 Cabugao 261,419 59,863 201,557 145,298 75,487 69,810 52,329 19,777 72,1066 Caoayan 70,003 19,605 50,398 59,986 36,732 23,254 27,799 (12,441) 15,3587 Cervantes 166,662 112,677 53,985 72,358 51,815 20,543 12,002 19,671 31,6738 Galimuyod 104,450 20,247 84,203 68,373 33,163 35,210 46,584 25,527 72,1109 G. Del Pilar 86,785 10,495 76,290 60,056 25,419 34,636 31,493 17,347 48,840

10 Lidlidda 83,437 17,148 66,289 55,007 33,721 21,286 20,381 20,400 40,78111 Magsingal 253,070 78,690 174,380 100,764 59,747 41,018 24,366 18,661 43,02712 Nagbukel 93,149 4,748 88,400 68,353 35,073 33,280 16,017 19,808 35,82413 Narvacan 400,209 160,579 239,630 204,913 95,391 109,522 32,523 21,713 54,23514 Quirino 93,116 32,620 60,496 70,713 38,923 31,790 15,946 22,033 37,97915 Salcedo 147,838 51,662 96,176 87,670 31,911 55,758 56,505 57,228 113,73216 San Emilio 77,311 12,410 64,900 99,486 38,274 61,213 59,580 713 60,29317 San Esteban 97,927 19,410 78,517 61,907 32,752 29,155 14,197 15,791 29,98818 San Ildefonso 100,298 17,195 83,102 45,702 23,083 22,619 10,470 16,237 26,70719 San Juan 293,856 64,401 229,455 96,958 61,697 35,261 59,404 23,312 82,71620 San Vicente 75,370 9,661 65,709 62,303 30,145 32,157 15,873 19,535 35,40821 Santa 101,827 31,648 70,178 68,676 40,841 27,835 8,023 19,215 27,23822 Sta. Catalina 49,196 17,456 31,740 51,178 30,824 20,353 17,658 13,979 31,63723 Sta. Cruz 309,849 118,086 191,763 190,493 54,771 135,722 56,339 65,901 122,24024 Sta. Lucia 193,340 47,717 145,623 92,162 52,901 39,261 39,252 31,590 70,84225 Santa Maria 323,592 121,283 202,309 115,779 54,203 61,576 68,636 72,083 140,71926 Santiago 55,057 4,183 50,874 97,447 36,240 61,207 5,339 26,282 31,62127 Sto. Domingo 73,400 9,283 64,117 73,836 43,041 30,795 20,302 12,833 33,13528 Sigay 122,380 27,661 94,720 62,937 25,064 37,872 46,399 32,913 79,312

257

Region



Cash Position




29 Sinait 222,940 16,553 206,387 100,254 48,207 52,048 87,691 30,289 117,98030 Sugpon 104,830 28,325 76,505 45,358 26,471 18,887 55,120 529 55,64931 Suyo 110,899 45,656 65,243 63,957 41,937 22,020 33,381 6,054 39,43532 Tagudin 156,935 54,448 102,487 107,516 81,671 25,845 20,024 22,110 42,134

Sub-Total 4,757,649 1,364,244 3,393,405 2,738,918 1,391,633 1,347,284 1,074,937 702,322 1,777,259

Ilocos Norte1 Adams 55,023 5,346 49,677 38,965 27,680 11,286 13,506 7,746 21,2522 Bacarra 58,181 19,784 38,398 77,420 56,348 21,072 14,462 6,050 20,5113 Badoc 157,311 44,400 112,911 90,384 61,886 28,498 29,910 13,113 43,0234 Bangui 94,044 14,845 79,198 63,004 47,300 15,704 48,119 12,259 60,3795 Banna 143,446 12,532 130,914 62,559 39,201 23,358 18,628 23,681 42,3096 Burgos 60,453 14,249 46,205 45,950 39,205 6,745 21,755 5,937 27,6927 Carasi 38,918 4,843 34,075 29,289 23,999 5,289 12,740 5,179 17,9198 Currimao 74,643 6,340 68,304 51,854 35,984 15,870 17,866 11,893 29,7599 Dingras 144,750 45,006 99,744 88,417 68,132 20,285 10,922 12,237 23,159

10 Dumalneg 29,376 5,785 23,591 31,455 21,869 9,586 4,897 6,687 11,58411 Marcos 64,304 27,537 36,767 55,043 38,552 16,491 14,133 11,986 26,12012 Nueva Era 131,837 20,620 111,217 74,266 55,338 18,928 7,977 8,765 16,74213 Pagudpud 112,707 15,709 96,999 65,603 55,852 9,750 45,595 (3,080) 42,51514 Paoay 86,965 49,951 37,014 71,316 62,902 8,414 16,795 10,408 27,20415 Pasuquin 103,686 15,465 88,221 78,980 61,294 17,686 23,041 7,177 30,21716 Piddig 90,363 20,973 69,390 75,307 52,361 22,946 11,488 14,088 25,57717 Pinili 142,101 22,474 119,627 83,927 46,690 37,237 19,635 30,981 50,61618 San Nicolas 249,546 51,541 198,005 108,413 67,684 40,729 62,695 22,941 85,63619 Sarrat 125,712 29,141 96,571 63,835 39,013 24,822 35,311 24,442 59,75320 Solsona 161,201 24,151 137,050 82,547 54,492 28,055 66,902 27,038 93,94021 Vintar 122,454 29,414 93,041 108,836 91,647 17,189 22,662 18,284 40,946

Sub-Total 2,247,022 480,104 1,766,918 1,447,369 1,047,430 399,939 519,039 277,815 796,854

REGIONAL TOTAL 16,182,121 4,349,277 11,832,845 10,173,199 7,148,653 3,024,546 3,271,025 1,183,587 4,454,612

Region: II

- Batanes -

1 Basco 55,333 19,675 35,658 34,912 32,756 2,156 23,011 3,397 26,4072 Itbayat 44,534 13,448 31,085 28,380 26,354 2,026 19,299 2,979 22,2783 Ivana 35,564 13,352 22,213 21,020 19,479 1,541 10,371 5,981 16,3524 Mahatao 20,741 6,316 14,425 20,827 22,526 (1,700) 7,276 1,456 8,7325 Sabtang 15,051 6,938 8,113 23,063 23,188 (125) 3,017 2,189 5,2066 Uyugan 21,318 8,053 13,265 20,421 20,733 (313) 12,933 (925) 12,008

Sub-Total 192,542 67,783 124,759 148,623 145,037 3,586 75,906 15,077 90,983

Cagayan1 Abulug 113,663 85,108 28,555 61,943 59,786 2,157 7,890 723 8,6142 Alcala 93,025 37,855 55,170 67,906 72,750 (4,844) 22,764 (12,824) 9,9393 Allacapan 60,286 12,429 47,857 75,629 70,376 5,253 8,424 4,768 13,1914 Amulung 263,848 128,847 135,001 87,204 65,512 21,692 61,984 132,720 194,7045 Aparri 149,915 26,835 123,080 123,296 92,481 30,815 66,015 17,700 83,7156 Baggao 375,022 63,426 311,596 168,785 110,567 58,218 140,447 41,917 182,3647 Ballesteros 67,821 23,726 44,095 60,881 55,650 5,232 15,382 2,382 17,764

258

Region



Cash Position




8 Buguey 70,765 29,834 40,931 63,344 51,967 11,377 6,559 3,225 9,7849 Calayan 157,554 30,411 127,143 75,337 71,576 3,761 24,969 938 25,907

10 Camalaniugan 42,992 13,531 29,462 54,591 51,624 2,967 15,091 1,238 16,32911 Claveria 93,163 26,818 66,344 71,486 60,276 11,210 53,518 3,574 57,09312 Enrile 77,667 34,827 42,840 72,337 64,860 7,477 6,452 8,104 14,55613 Gattaran 144,885 42,787 102,097 131,622 124,546 7,075 18,137 (2,958) 15,17914 Gonzaga 139,719 25,118 114,601 129,011 98,183 30,828 26,413 17,342 43,75515 Iguig 62,089 30,106 31,983 56,830 53,334 3,497 3,289 (556) 2,73316 Lallo 138,499 56,197 82,302 141,148 124,226 16,921 27,836 11,188 39,02417 Lasam 79,301 19,525 59,775 76,680 68,078 8,602 24,506 8,292 32,79818 Pamplona 130,546 28,909 101,637 53,956 46,531 7,425 46,000 6,733 52,73319 Peñablanca 195,859 20,952 174,907 151,595 124,299 27,296 24,139 7,709 31,84820 Piat 153,257 42,959 110,297 59,460 41,826 17,634 79,704 14,307 94,01121 Rizal 51,310 13,849 37,460 43,761 37,266 6,495 906 461 1,36722 Sanchez Mira 121,457 34,353 87,104 64,197 48,549 15,648 45,605 6,282 51,88723 Solana 174,305 54,740 119,564 112,270 84,131 28,140 98,805 (55,194) 43,61124 Sta. Ana 117,409 22,413 94,996 90,407 77,404 13,003 33,820 5,303 39,12325 Sta. Praxedes 30,573 7,334 23,239 31,276 28,256 3,020 9,334 2,342 11,67626 Sta. Teresita 61,921 20,446 41,475 50,631 45,349 5,282 13,711 7,296 21,00727 Sto. Niño 123,211 27,195 96,016 82,154 65,030 17,124 11,702 4,519 16,22128 Tuao 218,229 23,829 194,400 95,241 75,910 19,332 38,037 8,595 46,633

Sub-Total 3,508,290 984,363 2,523,927 2,352,979 1,970,343 382,636 931,437 246,128 1,177,565

Isabela1 Alicia 124,614 64,266 60,348 110,512 104,510 6,002 15,187 (657) 14,5302 Angadanana 149,047 100,967 48,080 72,384 63,609 8,775 18,804 305 19,1093 Aurora 174,356 67,849 106,507 67,595 63,982 3,614 127,879 (83,826) 44,0534 Benito Soliven 35,955 15,231 20,724 56,473 55,506 967 7,567 (1,937) 5,6315 Burgos 160,478 91,043 69,436 46,589 43,440 3,148 52,176 (31,104) 21,0736 Cabagan 119,833 96,288 23,545 98,164 89,609 8,556 71,117 6,648 77,7657 Cabatuan 105,143 62,701 42,443 70,328 66,136 4,192 4,155 3,351 7,5068 Cordon 120,139 51,804 68,334 81,125 75,699 5,425 1,905 1,309 3,2149 Delfin Albano 78,571 30,136 48,435 69,082 60,655 8,427 11,028 10,951 21,979

10 Dinapigue 127,481 32,328 95,153 95,578 80,458 15,120 20,359 8,819 29,17811 Divilacan 125,429 14,247 111,182 92,096 74,545 17,552 22,321 4,286 26,60712 Echague 285,768 97,656 188,113 161,817 113,339 48,477 95,978 31,116 127,09413 Gamu 113,754 60,083 53,671 57,451 58,119 (669) 8,362 (6,885) 1,47814 Ilagan 437,352 241,208 196,144 423,008 348,717 74,291 5,357 48,373 53,73015 Jones 234,224 84,831 149,393 125,862 94,689 31,174 2,469 4,733 7,20216 Luna 134,647 71,362 63,285 76,538 50,057 26,481 4,663 6,589 11,25217 Maconacon 64,068 8,892 55,176 64,509 56,443 8,066 7,251 5,156 12,40818 Mallig 100,583 65,486 35,097 58,296 51,950 6,345 11,694 4,433 16,12719 Naguilian 53,635 13,502 40,133 58,930 49,390 9,540 18,929 (9,078) 9,85120 Palanan - - - - - - - - - 21 Quezon 89,365 25,571 63,794 59,905 55,750 4,155 3,904 5,387 9,29122 Quirino 138,429 37,309 101,120 55,081 51,392 3,690 88,574 (42,055) 46,51923 Ramon 166,377 103,675 62,702 107,640 97,006 10,634 14,396 9,681 24,07724 Reina Mercedes 49,857 16,058 33,800 68,222 56,513 11,709 641 10,104 10,74525 Roxas 83,444 29,587 53,857 110,347 104,511 5,836 54,175 (44,366) 9,80926 San Agustin 61,293 16,064 45,229 62,289 56,532 5,757 7,755 (3,683) 4,07227 San Guillermo 214,568 56,680 157,888 67,767 54,048 13,720 12,244 10,279 22,523

259

Region



Cash Position




28 San Isidro 271,672 204,073 67,599 44,216 37,329 6,887 8,682 68,652 77,33529 San Manuel 110,175 63,063 47,111 58,651 56,237 2,414 15,478 (7,381) 8,09730 San Mariano 296,439 111,616 184,823 192,220 172,388 19,832 29,876 32,191 62,06731 San Mateo 245,117 139,509 105,607 110,786 96,771 14,015 11,543 1,153 12,69632 San Pablo 72,101 41,665 30,436 86,348 73,645 12,703 25,623 (5,201) 20,42233 Sta. Maria 68,288 28,024 40,264 55,450 52,091 3,359 1,323 (28) 1,29434 Sto. Tomas 54,860 53,499 1,361 63,008 54,372 8,636 1,941 (777) 1,16435 Tumauini 181,634 77,001 104,633 124,327 102,009 22,318 7,076 10,374 17,450

Sub-Total 4,848,698 2,273,273 2,575,425 3,152,594 2,721,447 431,147 790,432 46,914 837,346

Nueva Viscaya1 A. Castaneda 470,012 99,056 370,955 139,701 135,543 4,157 22,465 (637) 21,8282 Ambaguio 40,679 25,138 15,542 39,703 37,287 2,416 2,106 12,366 14,4723 Aritao 84,037 7,546 76,491 88,379 74,190 14,189 15,048 8,407 23,4554 Bagabag 89,862 7,706 82,156 80,292 65,837 14,454 26,958 13,946 40,9045 Bambang 153,464 38,709 114,754 110,370 97,614 12,756 35,001 3,822 38,8236 Bayombong 107,580 39,610 67,970 103,716 94,997 8,719 15,149 3,015 18,1647 Diadi 42,604 18,585 24,019 52,360 42,698 9,661 1,920 1,179 3,0998 Dupax del Norte 70,104 14,465 55,639 69,517 57,829 11,687 23,837 (301) 23,5369 Dupax del Sur 116,575 13,828 102,747 81,606 59,665 21,941 46,610 9,614 56,224

10 Kasibu 104,111 16,616 87,496 80,922 60,327 20,595 23,492 12,956 36,44811 Kayapa 85,513 9,608 75,905 74,895 63,705 11,190 34,353 (7,277) 27,07712 Quezon 94,623 41,746 52,877 50,370 45,109 5,261 3,178 5,311 8,48913 Sta. Fe 58,630 14,436 44,193 62,445 55,582 6,863 13,155 6,011 19,16614 Solano 239,294 88,908 150,386 140,366 105,393 34,973 28,056 12,852 40,90715 Villaverde 61,175 12,411 48,764 40,857 36,448 4,408 19,600 (703) 18,89715 Sub-Total 1,818,262 448,369 1,369,893 1,215,498 1,032,226 183,272 310,927 80,562 391,489

1 Aglipay 80,787 34,480 46,308 64,519 61,119 3,400 21,248 (4,838) 16,4102 Cabarroguis 74,674 30,842 43,833 73,757 61,647 12,110 3,669 4,223 7,8933 Diffun 131,667 33,775 97,892 91,438 77,415 14,024 29,927 (3,444) 26,4834 Maddela 171,595 71,230 100,365 137,367 121,307 16,060 7,342 (3,470) 3,8725 Nagtipunan 140,930 40,922 100,008 164,074 144,937 19,137 21,240 12,116 33,3566 Saguday 18,745 10,725 8,020 36,344 36,506 (162) 1,715 661 2,377

Sub-Total 618,399 221,973 396,425 567,500 502,931 64,569 85,141 5,249 90,390

REGIONAL TOTAL 10,986,190 3,995,760 6,990,430 7,437,194 6,371,984 1,065,210 2,193,843 393,930 2,587,773

Region III

1 Baler 87,561 28,509 59,052 74,761 72,696 2,065 41,936 (10,200) 31,7362 Casiguran 135,727 31,817 103,911 97,782 82,772 15,009 20,273 9,595 29,8693 Disalag 35,787 7,715 28,072 61,415 56,979 4,435 11,058 1,964 13,0224 Dinalungan 51,200 5,180 46,020 52,860 46,513 6,347 17,583 (2,598) 14,9865 Dingalan 97,317 31,510 65,807 63,613 57,901 5,711 8,356 (3,491) 4,8666 Dipaculao 94,474 19,428 75,046 81,619 69,018 12,601 11,632 224 11,8567 Maria Aurora 96,242 43,465 52,777 92,253 88,027 4,227 15,862 1,427 17,2898 San Luis 162,021 65,925 96,096 93,510 83,341 10,170 11,427 1,937 13,364

Sub-Total 760,329 233,547 526,781 617,813 557,247 60,566 138,127 (1,140) 136,987

Quirino

Aurora

260

Region



Cash Position




1 Abucay 149,244 40,772 108,472 73,971 57,104 16,867 10,232 8,375 18,6072 Bagac 87,102 66,361 20,741 69,563 58,065 11,497 1,095 1,610 2,7053 Dinalupihan 95,582 24,790 70,791 159,303 128,585 30,718 12,908 14,115 27,0234 Hermosa 214,511 89,659 124,851 115,911 106,502 9,408 15,687 2,809 18,4965 Limay 713,758 138,214 575,544 462,059 230,961 231,098 34,203 192,588 226,7906 Mariveles 1,420,203 1,080,037 340,167 248,062 244,188 3,874 13,698 (1,212) 12,4877 Morong 102,339 49,190 53,149 86,157 70,057 16,100 12,221 2,290 14,5118 Orani 190,678 82,064 108,614 139,822 111,469 28,353 19,981 20,449 40,4309 Orion 49,205 18,598 30,607 82,921 80,549 2,372 12,009 (94) 11,915

10 Pilar 138,639 42,943 95,696 129,042 119,452 9,590 23,765 3,460 27,22511 Samal 50,224 10,005 40,219 71,104 62,311 8,793 4,843 5,138 9,981

Sub-Total 3,211,484 1,642,633 1,568,851 1,637,914 1,269,243 368,671 160,642 249,529 410,171

1 Angat 106,759 35,112 71,646 95,648 95,210 439 38,967 (3,570) 35,3972 Balagtas 209,295 67,000 142,295 138,869 139,023 (154) 30,409 16,664 47,0733 Baliuag 312,186 92,569 219,616 271,374 247,361 24,013 53,263 8,819 62,0824 Bocaue 225,409 70,864 154,545 178,713 153,129 25,584 46,979 (14,284) 32,6955 Bulacan 113,476 11,330 102,145 115,709 108,092 7,617 3,925 3,668 7,5936 Bustos 97,836 38,894 58,942 95,552 89,407 6,145 4,373 4,324 8,6967 Calumpit 157,206 57,220 99,987 168,370 165,408 2,961 14,392 (6,679) 7,7128 D.R. Trinidad 221,502 55,843 165,659 116,794 71,637 45,157 75,597 8,354 83,9519 Guiguinto 255,842 177,633 78,209 214,941 207,246 7,695 13,956 19,752 33,709

10 Hagonoy 566,770 129,966 436,803 167,413 138,733 28,680 43,720 14,337 58,05711 Marilao 568,186 69,374 498,812 364,867 271,408 93,459 103,922 (7,069) 96,85312 Norzagaray 584,869 139,428 445,440 290,092 242,481 47,611 36,282 (9,285) 26,99713 Obando 44,077 22,692 21,386 87,462 91,913 (4,451) 13,775 3,168 16,94314 Pandi 164,879 31,523 133,356 100,563 87,462 13,100 61,504 (22,379) 39,12615 Paombong 115,149 85,335 29,813 79,354 75,006 4,347 1,786 (469) 1,31716 Plaridel 176,215 51,379 124,836 170,476 152,752 17,724 16,555 1,259 17,81417 Pulilan 280,288 109,870 170,417 202,411 165,664 36,747 59,915 15,472 75,38718 San Ildefonso 272,314 213,542 58,772 160,178 147,949 12,229 8,815 1,161 9,97619 San Miguel 237,636 192,420 45,216 193,092 171,151 21,941 54,424 (45,747) 8,67720 San Rafael 196,806 16,261 180,545 140,709 120,202 20,508 83,402 (7,297) 76,10521 Sta. Maria 561,538 129,057 432,481 372,213 315,890 56,323 135,779 4,594 140,372

Sub-Total 5,468,237 1,797,314 3,670,923 3,724,802 3,257,124 467,677 901,740 (15,207) 886,533

1 Aliaga 204,707 122,205 82,502 88,097 55,717 32,379 17,034 (958) 16,0752 Bongabon 253,407 160,511 92,896 105,186 98,465 6,721 42,435 4,926 47,3613 Cabiao 90,056 62,274 27,782 99,242 98,612 630 7,876 (4,899) 2,9774 Carrangalan 126,561 7,197 119,364 108,655 81,295 27,360 7,380 6,731 14,1125 Cuyapo 172,426 74,871 97,555 99,988 86,451 13,537 2,313 8,114 10,4276 Gabaldon 122,868 94,830 28,037 65,501 61,640 3,861 7,654 6,114 13,7687 G.M. Natividad 204,542 72,969 131,573 68,131 44,799 23,333 13,142 12,994 26,1368 Gen. Tinio 142,434 87,868 54,566 110,352 91,932 18,420 12,047 10,797 22,8449 Guimba 175,854 78,418 97,436 149,550 135,890 13,660 9,315 8,965 18,280

10 Jaen 163,259 66,643 96,616 91,004 68,895 22,110 3,654 6,158 9,81211 Laur 139,824 73,470 66,354 73,984 69,312 4,671 6,409 3,190 9,599

Bataan

Nueva Ecija

Bulacan

261

Region



Cash Position




12 Licab 67,002 26,721 40,281 47,054 42,770 4,284 467 1,007 1,47413 Llanera 112,984 83,388 29,596 69,851 59,886 9,964 4,284 4,394 8,67714 Lupao 91,615 46,306 45,309 65,538 58,080 7,458 1,880 3,313 5,19315 Nampicuan 84,458 25,247 59,211 40,902 31,636 9,266 6,732 2,687 9,41916 Pantabangan 693,570 372,780 320,790 187,861 152,502 35,359 9,765 15,447 25,21317 Peñaranda 109,136 84,695 24,441 59,712 57,115 2,597 14,162 (450) 13,71218 Quezon 101,165 93,074 8,092 61,944 60,185 1,760 4,213 14,715 18,92818 Rizal 72,113 35,323 36,790 86,123 76,909 9,214 2,590 4,749 7,33920 San Antonio 209,697 134,326 75,371 107,300 85,959 21,341 17,508 1,516 19,02421 San Isidro 293,631 45,313 248,319 80,446 78,604 1,842 2,299 7,989 10,28822 San Leonardo 318,402 247,327 71,074 120,075 90,017 30,058 91,435 (32,713) 58,72223 Sta. Rosa 118,409 51,991 66,418 103,141 90,989 12,152 12,438 7,696 20,13324 Sto. Domingo 168,940 119,378 49,562 77,252 66,525 10,727 30,845 (3,263) 27,58225 Talavera 333,627 186,092 147,536 167,916 138,863 29,053 15,010 (1,501) 13,50826 Talugtog 111,699 56,382 55,317 47,940 42,730 5,211 6,972 (2,649) 4,32327 Zaragosa 79,439 45,956 33,483 69,695 66,794 2,901 5,799 2,654 8,453

Sub-Total 4,761,826 2,555,553 2,206,273 2,452,439 2,092,569 359,870 355,658 87,724 443,382

1 Apalit 77,967 17,508 60,460 149,244 131,956 17,289 7,055 18,568 25,6232 Arayat 43,309 24,105 19,204 149,842 144,166 5,677 2,268 3,450 5,7183 Bacolor 39,138 30,924 8,213 82,995 78,154 4,841 5,266 20,886 26,1534 Candaba 58,989 6,464 52,525 130,675 128,424 2,252 863 5,185 6,0485 Florida Blanca 78,713 45,469 33,244 153,176 161,299 (8,124) 16,899 (4,055) 12,8446 Guagua 70,605 53,283 17,322 147,054 143,389 3,665 9,007 (808) 8,1997 Lubao 295,352 182,055 113,297 179,866 161,181 18,685 126,152 2,995 129,1478 Mabalacat 354,284 259,581 94,703 525,381 462,866 62,515 21,710 12,875 34,5859 Macabebe 77,126 21,658 55,469 100,862 86,923 13,939 2,762 4,739 7,502

10 Magalang 124,533 31,647 92,885 138,808 133,164 5,644 6,481 16,201 22,68211 Masantol 66,374 49,654 16,719 75,960 66,851 9,109 3,954 14,822 18,77612 Mexico 236,139 38,842 197,297 245,100 191,380 53,720 36,881 20,016 56,89813 Minalin 16,668 7,341 9,327 65,630 64,260 1,370 6,107 2,031 8,13814 Porac 126,332 25,254 101,078 200,354 204,339 (3,985) 82,703 (14,599) 68,10415 San Luis 145,622 42,803 102,819 68,797 58,829 9,967 34,945 15,628 50,57316 San Simon 69,199 48,882 20,317 96,030 80,063 15,967 12,220 5,715 17,93517 Sasmuan 61,518 14,875 46,643 55,002 34,985 20,016 11,670 12,457 24,12618 Sta. Ana 39,291 15,420 23,871 71,004 72,836 (1,832) 7,664 7,826 15,49119 Sta. Rita 170,007 83,811 86,195 60,979 53,917 7,062 140,835 (12,004) 128,83120 Sto. Tomas 47,253 26,405 20,848 70,974 59,664 11,311 2,261 4,773 7,035

Sub-Total 2,198,418 1,025,983 1,172,435 2,767,731 2,518,644 249,087 537,706 136,702 674,407

1 Anao 35,667 20,989 14,678 40,735 35,652 5,083 8,365 5,685 14,0502 Bamban 192,716 80,180 112,537 105,625 91,770 13,855 5,000 3,143 8,1433 Camiling 512,982 150,247 362,735 147,574 112,190 35,384 68,309 2,198 70,5074 Capaz 237,333 76,690 160,643 196,721 195,700 1,021 22,974 3,829 26,8035 Concepcion 223,247 66,045 157,202 177,194 156,211 20,983 38,171 27,083 65,2546 Gerona 162,705 52,431 110,274 123,600 107,013 16,587 17,058 11,599 28,6577 La Paz 81,239 23,908 57,332 91,016 89,595 1,421 5,374 (1,558) 3,8168 Mayantoc 75,361 34,723 40,638 74,323 64,868 9,455 14,684 1,073 15,7579 Moncada 265,281 109,674 155,607 152,496 82,157 70,339 4,426 26,959 31,385

Pampanga

Tarlac

262

Region



Cash Position




10 Paniqui 235,907 54,710 181,198 128,766 95,165 33,601 40,145 13,986 54,13111 Pura 27,142 7,814 19,328 45,486 50,070 (4,585) 12,286 (2,400) 9,88612 Ramos 86,183 20,260 65,923 39,777 33,147 6,629 7,553 7,437 14,99013 San Clemente 69,218 5,072 64,145 35,356 31,916 3,440 7,364 (14) 7,35014 San Jose 76,911 14,764 62,147 70,113 52,576 17,537 11,476 5,018 16,49415 San Manuel 88,615 44,151 44,465 43,968 35,613 8,355 2,589 3,586 6,17616 Sta. Ignacia 113,142 35,546 77,596 81,696 76,012 5,684 10,685 6,362 17,04717 Victoria 123,793 25,182 98,612 94,551 90,383 4,169 58,048 (10,517) 47,531

Sub-Total 2,607,442 822,383 1,785,059 1,648,997 1,400,037 248,960 334,507 103,471 437,978

1 Botolan 241,202 74,902 166,300 134,766 96,614 38,152 16,228 (6,247) 9,9812 Cabangan 49,506 25,885 23,621 56,679 51,172 5,506 9,992 3,347 13,3383 Candelaria 91,666 16,873 74,793 73,959 63,139 10,820 11,827 5,233 17,0604 Castillejos 107,208 43,420 63,788 92,200 80,486 11,714 9,455 3,513 12,9695 Iba 80,939 55,582 25,358 91,132 83,610 7,522 2,906 3,758 6,6646 Masinloc 901,487 641,769 259,718 236,702 169,331 67,371 119,530 250,899 370,4287 Palauig 84,146 12,276 71,870 73,512 68,699 4,813 7,125 5,172 12,2968 San Antonio 180,794 52,728 128,067 89,679 73,092 16,587 37,205 12,534 49,7399 San Felipe 99,464 18,794 80,670 54,800 52,585 2,215 5,286 4,071 9,357

10 San Marcelino 118,769 23,806 94,963 98,209 89,847 8,362 6,472 4,831 11,30311 San Narciso 95,265 24,450 70,815 50,875 43,380 7,495 33,670 2,815 36,48512 Sta. Cruz 212,508 134,126 78,381 116,222 95,917 20,305 49,910 (159) 49,75113 Subic 295,826 149,262 146,563 213,431 202,636 10,795 4,451 384 4,836

Sub-Total 2,558,779 1,273,872 1,284,907 1,382,168 1,170,510 211,658 314,057 290,150 604,207REGIONAL TOTAL 21,566,516 9,351,286 12,215,230 14,231,863 12,265,374 1,966,490 2,742,437 851,228 3,593,665

Region IV

1 Agoncillo 80,963 16,132 64,831 62,649 45,357 17,291 38,562 7,548 46,1092 Alitagtag 97,006 15,359 81,646 45,870 36,960 8,910 19,719 8,086 27,8053 Balayan 470,567 290,885 179,682 167,714 145,527 22,187 21,641 (2,503) 19,1384 Balete 56,158 4,687 51,471 39,166 35,588 3,578 7,364 (685) 6,6785 Bauan 397,776 256,733 141,043 211,299 171,967 39,333 11,201 (1,481) 9,7216 Calaca 245,660 86,839 158,822 177,296 152,035 25,261 52,294 3,705 55,9997 Calatagan 189,628 33,479 156,149 92,590 76,952 15,638 24,884 3,764 28,6488 Cuenca 123,671 13,648 110,023 57,252 43,385 13,867 61,953 15,060 77,0139 Ibaan 126,958 20,749 106,208 80,834 70,627 10,207 10,669 4,224 14,892

10 Laurel 161,248 19,210 142,038 75,230 51,540 23,690 101,171 (13,816) 87,35511 Lemery 209,506 44,695 164,811 148,765 126,756 22,009 26,496 (2,868) 23,62812 Lian 92,507 28,867 63,640 85,092 63,395 21,697 11,553 6,205 17,75813 Lobo 64,146 10,047 54,098 73,335 69,220 4,115 32,852 2,823 35,67514 Mabini 207,233 56,248 150,985 112,818 92,135 20,683 15,042 11,128 26,17115 Malvar 357,705 29,153 328,553 117,803 75,140 42,663 90,771 16,249 107,02116 Mataas Na Kahoy 80,045 6,766 73,279 49,822 39,865 9,957 21,705 6,564 28,26917 Nasugbu 780,516 458,944 321,572 247,696 209,112 38,584 72,922 23,987 96,90918 Padre Garcia 137,972 28,080 109,892 85,655 70,849 14,805 13,542 (3,691) 9,85119 Rosario 262,376 79,732 182,644 185,428 151,656 33,772 83,804 33,154 116,95820 San Jose 228,931 27,904 201,027 113,326 77,323 36,003 109,495 4,945 114,440

Zambales

Batangas

263

Region



Cash Position




21 San Juan 216,891 28,325 188,566 151,012 129,680 21,332 49,224 7,009 56,23422 San Luis 40,354 5,751 34,603 53,959 42,554 11,404 20,304 2,016 22,32023 San Nicolas 44,762 13,824 30,938 44,546 37,571 6,975 10,763 7,200 17,96424 San Pascual 278,696 86,100 192,596 144,396 121,273 23,123 29,341 (2,058) 27,28325 Sta. Teresita 67,214 13,385 53,829 38,557 31,129 7,428 28,095 8,756 36,85126 Sto. Tomas 1,741,312 716,463 1,024,849 396,526 281,522 115,004 490,560 (80,745) 409,81527 Taal 172,404 62,686 109,718 92,627 70,500 22,127 25,220 18,468 43,68728 Talisay 139,133 26,633 112,500 91,389 71,272 20,117 22,908 12,083 34,99129 Taysan 128,730 9,685 119,045 90,041 83,689 6,351 13,094 (456) 12,63730 Tingloy 20,769 10,548 10,221 33,914 30,920 2,994 2,745 (1,621) 1,12431 Tuy 205,360 10,021 195,339 80,423 66,065 14,359 7,869 370 8,239

Sub-Total 7,426,196 2,511,576 4,914,620 3,447,029 2,771,563 675,466 1,527,763 93,418 1,621,181

1 Alfonso 144,788 63,788 81,000 103,018 88,237 14,782 34,416 12,071 46,4862 Amadeo 122,562 104,993 17,569 58,443 48,590 9,854 4,173 3,207 7,3803 Bacoor 1,803,807 476,255 1,327,552 759,817 602,034 157,783 359,793 262,274 622,0674 Carmona 597,254 113,477 483,777 368,673 313,793 54,880 41,434 59,086 100,5205 Gen. E Aguinaldo 42,604 10,287 32,317 41,642 38,712 2,930 6,883 (189) 6,6946 Gen. TRIAS 625,692 193,711 431,982 617,448 589,246 28,201 33,440 24,079 57,5197 GMA 200,763 71,969 128,793 190,717 180,288 10,429 16,531 (1,984) 14,5478 Imus 934,268 264,828 669,440 573,102 464,743 108,358 254,792 40,408 295,2009 Indang 117,051 29,210 87,840 118,504 90,023 28,482 26,256 11,717 37,973

10 Kawit 352,008 195,085 156,923 133,531 103,912 29,619 15,769 52,493 68,26211 Magallanes 43,217 14,947 28,270 51,485 45,873 5,612 15,285 3,812 19,09612 Maragondon 83,749 9,309 74,441 66,817 60,684 6,133 11,143 2,466 13,60913 Mendez-Nunez 58,520 22,095 36,425 55,282 53,252 2,030 3,780 (106) 3,67414 Naic 222,078 36,039 186,038 150,053 109,670 40,383 23,767 20,610 44,37715 Noveleta 62,181 21,487 40,695 72,354 69,667 2,687 7,951 214 8,16616 Rosario 581,032 228,242 352,790 523,759 489,488 34,271 3,084 3,221 6,30617 Silang 638,820 237,668 401,152 347,801 260,012 87,788 13,171 42,003 55,17418 Tanza 255,652 62,849 192,803 256,163 217,877 38,286 22,139 18,466 40,60519 Ternate 162,021 138,697 23,324 57,430 45,263 12,167 5,067 1,852 6,919

Sub-Total 7,048,065 2,294,935 4,753,130 4,546,039 3,871,366 674,672 898,874 555,698 1,454,572

1 Alaminos 133,626 35,203 98,423 77,691 56,183 21,508 52,629 15,918 68,5472 Bay 111,568 42,280 69,288 110,877 96,239 14,638 14,588 5,927 20,5153 Cabuyao 1,348,739 197,225 1,151,514 784,589 660,907 123,682 220,745 (25,588) 195,1574 Calauan 216,828 37,488 179,340 98,031 69,118 28,913 90,286 33,211 123,4965 Cavinti 110,606 44,700 65,907 89,358 66,788 22,571 13,019 14,925 27,9446 Famy 20,915 1,524 19,391 36,263 34,682 1,581 3,150 1,639 4,7897 Kalayaan 49,900 22,026 27,874 61,046 59,510 1,536 19,409 (69) 19,3408 Liliw 59,863 28,071 31,793 59,043 53,273 5,770 7,148 7,209 14,3569 Los Baños 260,135 77,088 183,046 179,404 147,230 32,173 97,047 22,913 119,960

10 Luisiana 65,168 30,810 34,358 48,880 42,769 6,110 16,782 10,390 27,17211 Lumban 67,279 49,213 18,065 69,868 69,335 533 4,156 1,564 5,72012 Mabitac 56,987 29,548 27,440 41,234 39,005 2,229 8,191 4,315 12,50513 Magdalena 61,949 25,497 36,452 49,950 45,029 4,921 10,018 3,952 13,97014 Majayjay 49,582 34,606 14,975 49,277 48,456 821 10,016 (258) 9,75815 Nagcarlan 136,179 41,186 94,993 94,961 76,161 18,800 36,694 10,690 47,384

Cavite

Laguna

264

Region



Cash Position




16 Paete 18,951 4,454 14,497 49,946 48,350 1,596 2,378 3,182 5,56017 Pagsanjan 80,287 21,993 58,294 79,180 69,447 9,733 16,905 10,602 27,50718 Pakil 24,404 6,303 18,101 43,424 42,483 941 2,180 658 2,83819 Pangil 80,516 16,969 63,546 52,027 47,432 4,595 1,780 2,012 3,79220 Pila 104,608 55,780 48,828 74,373 73,860 513 34,474 254 34,72821 Rizal 30,412 16,440 13,972 37,862 37,525 337 8,738 5,240 13,97722 San Pedro 1,806,033 556,203 1,249,830 496,555 412,823 83,732 285,063 39,130 324,19323 Siniloan 102,577 63,754 38,823 78,860 73,433 5,426 5,270 10,746 16,01624 Sta. Cruz 208,190 100,956 107,235 205,638 190,229 15,409 14,228 12,090 26,31825 Sta. Maria 60,086 32,983 27,104 53,735 47,651 6,084 16,277 (9,742) 6,53526 Victoria 73,135 47,362 25,773 56,293 50,602 5,691 6,688 5,110 11,797

Sub-Total 5,338,521 1,619,660 3,718,861 3,078,367 2,658,524 419,843 997,856 186,018 1,183,874

1 Boac 220,583 33,345 187,238 103,004 77,424 25,580 136,066 15,608 151,6732 Buenavista 73,159 24,350 48,809 46,892 39,116 7,776 8,056 8,095 16,1523 Gasan 108,887 18,354 90,533 67,425 46,127 21,298 40,117 16,318 56,4344 Mogpog 77,941 7,860 70,080 66,704 56,480 10,224 24,979 8,649 33,6285 Santa Cruz 204,755 31,143 173,612 112,455 88,533 23,921 54,124 9,593 63,7176 Torrijos 47,558 10,217 37,341 62,798 56,525 6,273 16,297 7,114 23,412

Sub-Total 732,882 125,268 607,614 459,278 364,206 95,073 279,639 65,377 345,016

Occidental Mindoro1 Abra de Ilog 146,145 21,425 124,720 84,336 72,630 11,705 84,849 4,573 89,4212 Calintaan 52,352 19,254 33,099 74,609 77,761 (3,152) 7,203 (4,190) 3,0123 Looc 51,705 7,888 43,817 40,165 27,378 12,787 25,044 6,132 31,1764 Lubang 135,242 47,479 87,763 56,339 50,713 5,626 7,263 10,572 17,8355 Magsaysay 83,355 41,305 42,050 70,981 66,036 4,945 11,956 1,983 13,9396 Mamburao 176,724 198,372 (21,648) 91,319 115,660 (24,342) 28,255 (17,375) 10,8807 Paluan 201,226 56,078 145,148 106,260 82,877 23,383 18,104 1,764 19,8688 Rizal 40,580 10,454 30,126 72,293 67,032 5,261 4,797 8,722 13,5199 Sablayan 329,697 42,052 287,645 267,330 214,838 52,492 78,567 6,344 84,911

10 San Jose 427,852 200,831 227,021 239,067 232,438 6,629 213,087 (186,374) 26,71311 Sta. Cruz 84,603 6,198 78,405 103,074 79,847 23,227 4,991 9,612 14,603

Sub-Total 1,729,481 651,335 1,078,145 1,205,773 1,087,211 118,562 484,115 -158,238 325,877

Oriental Mindoro1 Baco 140,928 42,121 98,806 69,521 57,928 11,593 36,390 13,194 49,5842 Bansud 110,199 10,902 99,297 79,540 65,047 14,493 20,041 6,140 26,1813 Bongabong 227,621 32,925 194,696 135,959 111,414 24,545 60,286 17,839 78,1254 Bulalacao 41,427 20,212 21,215 73,210 66,460 6,750 20,954 (10,661) 10,2935 Gloria 137,173 20,066 117,107 79,302 67,478 11,824 39,287 3,839 43,1256 Mansalay 153,888 58,886 95,002 98,873 98,402 470 16,510 5,277 21,7877 Naujan 285,879 33,718 252,162 153,958 126,728 27,230 89,057 19,677 108,7348 Pinamalayan 137,015 23,869 113,146 134,317 123,795 10,522 53,515 1,709 55,2239 Pola 180,439 18,953 161,487 67,792 51,681 16,111 31,516 6,265 37,781

10 Puerto Galera 145,231 41,490 103,740 99,738 90,757 8,981 16,945 4,469 21,41411 Roxas 88,085 25,093 62,992 81,358 76,193 5,164 11,952 (1,625) 10,32712 San Teodoro 140,578 10,191 130,386 59,649 53,740 5,909 8,836 9,853 18,68913 Socorro 102,066 21,361 80,705 72,088 65,815 6,273 27,454 5,811 33,266

Marinduque

265

Region



Cash Position




14 Victoria 134,452 19,678 114,774 87,880 73,489 14,391 57,658 14,367 72,025Sub-Total 2,024,980 379,466 1,645,514 1,293,185 1,128,927 164,258 490,401 96,154 586,554

1 Aborlan 150,962 46,340 104,622 111,554 114,816 (3,263) 50,197 8,368 58,5652 Agutaya 33,906 5,322 28,585 30,228 25,203 5,025 7,447 4,927 12,3743 Araceli 32,509 18,905 13,603 46,538 44,235 2,304 2,739 4,113 6,8524 Balabac 80,519 36,026 44,493 89,593 87,216 2,376 6,791 819 7,6105 Bataraza 280,842 111,833 169,009 182,145 138,445 43,700 58,015 30,436 88,4516 Brookespoint 224,625 40,121 184,504 185,867 147,900 37,967 55,013 30,265 85,2787 Busuanga 111,848 29,855 81,994 70,317 55,848 14,469 17,305 4,041 21,3468 Cagayancillo 14,485 4,530 9,955 25,608 23,199 2,409 6,343 2,283 8,6269 Coron 222,317 94,617 127,700 127,816 110,529 17,287 7,972 11,389 19,361

10 Culion 58,267 17,936 40,331 73,140 67,059 6,081 3,912 3,723 7,63611 Cuyo 49,393 18,556 30,837 57,117 49,026 8,090 12,639 6,814 19,45312 Dumaran 93,383 15,573 77,810 72,977 58,701 14,277 31,004 3,787 34,79213 El Nido 119,770 40,157 79,613 140,921 124,826 16,095 13,225 5,718 18,94314 Kalayaan 40,093 4,674 35,419 39,029 33,307 5,722 9,718 3,496 13,21415 Linapacan 53,331 10,112 43,219 45,673 39,315 6,358 6,418 3,789 10,20716 Magsaysay 29,952 7,664 22,288 32,088 29,183 2,905 7,360 1,955 9,31517 Narra 218,454 80,209 138,245 155,383 138,338 17,045 53,693 21,001 74,69318 Quezon 145,447 42,494 102,953 145,666 118,035 27,631 39,611 13,200 52,81119 Rizal 156,846 26,916 129,930 148,729 104,631 44,098 33,446 19,495 52,94220 Roxas 155,847 42,292 113,555 163,750 136,425 27,325 27,890 29,551 57,44121 San Vicente 124,708 60,515 64,193 176,751 162,150 14,601 38,751 20,355 59,10622 Sofronio Española 83,274 36,179 47,094 84,059 76,289 7,770 13,481 (507) 12,97423 Taytay 299,048 70,234 228,814 181,750 152,466 29,284 54,650 20,674 75,324

Sub-Total 2,779,824 861,059 1,918,766 2,386,699 2,037,141 349,558 557,621 249,693 807,314

1 Agdanganan 41,790 20,898 20,892 31,621 30,175 1,446 18,676 1,470 20,1462 Alabat 55,624 15,320 40,304 42,680 34,695 7,985 4,138 2,051 6,1893 Atimonan 176,735 39,131 137,604 107,325 87,588 19,737 36,719 (872) 35,8474 Buenavista 118,455 53,863 64,592 54,590 54,316 275 23,773 4,574 28,3475 Burdeous 91,669 42,538 49,131 57,175 51,532 5,642 42,340 6,017 48,3566 Calauag 183,842 71,638 112,204 106,041 99,438 6,603 90,632 4,785 95,4177 Candelaria 251,234 82,219 169,016 164,941 124,546 40,395 24,048 9,081 33,1298 Catanauan 186,674 71,628 115,046 106,122 104,495 1,627 39,184 1,667 40,8529 Dolores 99,205 34,571 64,634 52,579 45,980 6,599 49,770 858 50,628

10 Gen. Luna 34,702 11,522 23,180 50,156 49,409 748 1,621 2,324 3,94511 Gen. Nakar 203,415 55,924 147,491 147,997 128,368 19,629 15,016 12,966 27,98312 Guinayangan 163,544 104,597 58,947 74,007 69,274 4,733 14,497 13,155 27,65113 Gumaca 184,275 73,908 110,367 111,370 102,080 9,289 28,920 10,864 39,78314 Infanta 189,610 46,174 143,437 116,122 102,390 13,731 64,507 19,428 83,93515 Jomalig 22,554 17,429 5,125 27,560 27,235 325 793 1,622 2,41516 Lopez 297,876 134,279 163,597 144,338 128,504 15,834 85,502 26,069 111,57117 Lucban 185,619 106,789 78,830 108,164 93,920 14,244 49,008 13,384 62,39218 Macaleleon 62,953 29,510 33,443 52,951 50,359 2,592 13,362 6,514 19,87619 Mauban 561,180 123,189 437,991 309,165 280,470 28,695 102,098 (46,438) 55,66020 Mulanay 169,395 136,865 32,530 102,411 99,558 2,853 13,743 18,947 32,69121 Padre Burgos 63,364 32,574 30,789 43,718 37,169 6,549 12,424 4,467 16,891

Palawan

Quezon

266

Region



Cash Position




22 Pagbilao 618,201 190,614 427,587 160,815 146,585 14,230 191,594 107,491 299,08523 Panulukan 59,811 19,781 40,031 47,728 44,329 3,399 8,824 5,779 14,60324 Patnanungan 66,504 39,745 26,759 42,427 40,432 1,995 4,957 1,508 6,46525 Perez 53,805 22,253 31,551 32,517 27,366 5,151 22,363 4,019 26,38226 Pitogo 64,642 24,655 39,987 43,808 39,239 4,568 19,199 6,595 25,79427 Plaridel 67,676 30,931 36,745 30,325 27,418 2,907 5,634 21,484 27,11828 Polilio 120,247 33,479 86,767 68,093 50,311 17,782 62,950 10,265 73,21529 Quezon 51,422 26,876 24,546 36,991 30,699 6,293 17,478 5,587 23,06530 Real 158,557 49,008 109,549 101,581 85,128 16,453 47,539 10,634 58,17331 Sampaloc 55,478 34,942 20,536 48,995 38,258 10,738 19,943 (1,595) 18,34832 San Andres 41,429 22,811 18,618 59,071 59,458 (386) 7,802 (2,071) 5,73133 San Antonio 43,432 22,124 21,308 52,536 45,980 6,556 6,380 8,513 14,89334 San Francisco 71,790 38,722 33,068 91,652 91,132 520 13,784 5,216 19,00035 San Narciso 123,610 57,829 65,781 79,377 78,596 782 15,416 (8,314) 7,10236 Sariaya 243,135 136,364 106,771 183,430 172,088 11,342 50,498 21,586 72,08437 Tagkawayan 211,537 91,554 119,983 113,344 92,613 20,730 40,583 3,471 44,05338 Tiaong 214,575 128,828 85,747 130,410 121,647 8,763 18,790 9,464 28,25439 Unisan 86,485 30,690 55,796 51,467 47,705 3,762 15,332 1,530 16,862

Sub-Total 5,696,050 2,305,771 3,390,279 3,385,600 3,040,486 345,114 1,299,835 324,096 1,623,931

1 Angono 289,482 118,989 170,494 187,044 178,868 8,176 70,218 (13,252) 56,9662 Baras 115,421 71,946 43,475 66,548 56,153 10,395 15,464 310 15,7743 Binangonan 1,074,588 682,134 392,454 379,605 275,984 103,621 91,218 91,000 182,2184 Cainta 2,183,008 571,752 1,611,256 766,925 613,711 153,214 394,249 147,855 542,1045 Cardona 49,926 12,221 37,705 68,894 64,558 4,336 9,002 (2,907) 6,0956 Jala-Jala 88,225 22,281 65,944 51,912 42,361 9,551 22,869 9,378 32,2477 Morong 110,946 44,866 66,080 85,945 79,495 6,450 11,788 14,918 26,7068 Pililia 154,023 25,044 128,979 100,393 97,431 2,963 14,899 (957) 13,9429 Rodriguez 377,657 251,111 126,547 372,151 299,071 73,080 33,993 33,378 67,371

10 San Mateo 495,780 235,598 260,182 270,737 239,180 31,557 39,913 11,849 51,76211 Tanay 357,740 57,546 300,194 200,216 151,490 48,726 128,540 38,790 167,33012 Taytay 944,421 527,222 417,199 495,457 411,523 83,934 117,380 11,255 128,63513 Teresa 91,212 18,467 72,745 99,568 90,259 9,310 33,172 9,688 42,860

Sub-Total 6,332,429 2,639,176 3,693,252 3,145,396 2,600,084 545,313 982,706 351,305 1,334,011

1 Alcantara 23,199 1,846 21,353 36,742 38,791 (2,049) 5,547 (1,327) 4,2212 Banton 25,249 4,835 20,414 27,684 24,248 3,436 7,280 2,830 10,1113 Cajidiocan 130,504 31,771 98,732 51,699 41,603 10,096 74,709 2,268 76,9774 Calatrava 77,581 7,726 69,855 33,652 27,862 5,790 32,489 3,750 36,2395 Concepcion 36,382 3,134 33,248 25,046 22,019 3,027 17,851 (704) 17,1466 Corcuera 27,739 4,113 23,626 32,384 31,007 1,377 9,101 (4,351) 4,7507 Ferrol 36,842 14,854 21,988 25,786 22,934 2,853 5,373 2,042 7,4158 Looc 65,288 32,896 32,392 52,898 47,380 5,518 15,052 (1,825) 13,2279 Magdiwang 45,360 12,868 32,491 39,886 38,645 1,241 14,762 1,594 16,356

10 Odiongan 145,039 57,216 87,823 94,134 79,208 14,926 34,477 (9,304) 25,17211 Romblon 85,574 44,256 41,318 65,807 64,197 1,610 12,994 (5,074) 7,92012 San Agustin 49,575 15,475 34,100 52,939 45,650 7,288 14,569 6,622 21,19113 San Andres 28,923 6,209 22,714 39,254 36,035 3,220 7,186 2,965 10,15114 San Fernando 126,499 21,158 105,341 54,023 45,333 8,690 30,999 2,952 33,951

Romblon

Rizal

267

Region



Cash Position




15 San Jose - - - - - - - - - 16 Santa Maria 30,579 5,732 24,847 26,843 26,555 288 801 2,067 2,86817 Sta. Fe 64,353 15,312 49,041 38,024 32,791 5,233 10,384 2,985 13,369

Sub-Total 998,686 279,401 719,285 696,802 624,258 72,544 293,575 7,490 301,065

REGIONAL TOTAL 40,107,114 13,667,647 26,439,467 23,644,168 20,183,765 3,460,402 7,812,385 1,771,011 9,583,396

Region V

1 Bacacay 344,216 113,231 230,985 88,909 60,008 28,901 96,641 82,395 179,0362 Camalig 205,658 72,560 133,098 93,584 74,797 18,787 73,642 32,126 105,7673 Daraga 396,776 116,107 280,669 181,427 151,491 29,937 107,258 50,456 157,7144 Guinobatan 256,767 85,301 171,466 138,260 95,220 43,040 66,065 4,362 70,4275 Jovellar 45,947 18,464 27,483 43,034 36,228 6,806 2,262 786 3,0486 Libon 309,466 95,474 213,992 105,863 70,775 35,088 57,014 17,222 74,2367 Malilipot 84,141 18,334 65,807 64,947 54,620 10,326 39,257 3,496 42,7538 Malinao 161,607 44,317 117,290 66,577 61,518 5,059 3,456 8,953 12,4099 Manito 81,911 10,373 71,537 48,608 33,003 15,606 29,463 3,130 32,594

10 Oas 128,224 23,877 104,347 102,227 74,817 27,410 18,073 8,505 26,57811 Pio Duran 109,320 38,148 71,173 89,981 55,805 34,176 13,346 5,734 19,08012 Polangui 305,500 119,419 186,082 124,739 109,457 15,283 26,516 5,615 32,13113 Rapu-Rapu 161,915 13,048 148,868 141,065 69,481 71,585 63,624 54,771 118,39614 Sto. Domingo 197,527 50,505 147,022 58,053 48,333 9,720 30,153 11,251 41,40315 Tiwi 179,988 32,045 147,943 144,806 102,368 42,438 59,171 52,047 111,218

Sub-Total 2,968,964 851,201 2,117,762 1,492,079 1,097,918 394,161 685,940 340,850 1,026,790

Camarines Norte1 Basud 180,228 39,924 140,304 73,004 54,980 18,024 13,185 12,764 25,9492 Capalonga 120,267 60,326 59,941 70,998 59,645 11,353 46,571 (17,673) 28,8983 Daet 241,715 94,141 147,574 175,423 146,640 28,784 27,053 5,590 32,6434 Jose Panganiban 129,942 40,959 88,983 90,813 69,348 21,465 30,761 17,801 48,5625 Labo 283,558 83,926 199,632 157,542 121,915 35,626 41,015 17,364 58,3796 Mercedes 108,751 14,401 94,350 77,894 69,281 8,613 19,603 5,429 25,0337 Paracale 130,800 21,816 108,984 80,873 80,537 335 21,999 2,480 24,4798 San Lorenzo Ruiz 56,452 20,282 36,170 39,949 34,644 5,305 5,299 11,888 17,1879 San Vicente 25,768 11,333 14,436 31,345 30,187 1,158 2,200 3,882 6,082

10 Santa Elena 181,973 30,007 151,965 74,460 58,009 16,452 65,282 (9,188) 56,09411 Talisay 78,622 45,160 33,462 43,225 42,135 1,090 907 2,326 3,23312 Vinzons 70,036 18,390 51,646 68,180 57,701 10,479 15,704 215 15,919

Sub-Total 1,608,113 480,665 1,127,447 983,707 825,022 158,685 289,580 52,878 342,458

Camarines Sur1 Baao 145,573 48,381 97,192 81,994 54,006 27,987 49,760 14,728 64,4882 Balatan 72,519 19,607 52,912 52,041 47,822 4,219 12,369 (5,447) 6,9213 Bato 66,150 39,279 26,871 67,778 61,698 6,080 2,586 3,791 6,3774 Bombon 59,421 7,140 52,281 32,928 26,060 6,868 25,927 2,016 27,9435 Buhi 91,523 31,019 60,504 106,577 94,706 11,872 10,146 10,901 21,0466 Bula 106,811 38,984 67,827 98,950 74,864 24,087 35,794 11,378 47,1727 Cabusao 47,591 22,576 25,015 39,392 37,086 2,306 2,251 5,285 7,5358 Calabanga 101,387 45,872 55,515 110,405 95,522 14,883 21,184 11,434 32,618

Albay

268

Region



Cash Position




9 Camaligan 50,640 11,230 39,409 39,388 33,665 5,723 6,875 4,238 11,11310 Canaman 104,280 14,364 89,916 53,165 45,410 7,755 11,082 6,626 17,70911 Caramoan 61,385 24,802 36,583 79,071 71,462 7,609 14,328 2,624 16,95112 Del Gallego 121,650 36,062 85,589 59,438 53,115 6,323 72,423 (2,249) 70,17413 Gainza 26,948 19,539 7,409 27,166 23,649 3,517 8,652 (2,355) 6,29714 Garchitorena 108,584 57,850 50,734 59,077 46,815 12,261 35,060 1,565 36,62515 Goa 162,036 77,229 84,807 97,773 78,844 18,930 43,482 (117) 43,36516 Lagonoy 100,611 16,301 84,310 91,787 72,243 19,543 42,289 15,604 57,89417 Libmanan 222,100 116,086 106,014 156,010 129,808 26,203 59,404 2,094 61,49818 Lupi 67,078 25,700 41,378 63,824 48,718 15,106 15,304 13,326 28,63019 Magarao 54,678 33,641 21,037 43,352 38,355 4,997 9,025 (1,694) 7,33020 Milaor 57,547 38,070 19,477 51,589 46,958 4,632 2,024 2,896 4,92121 Minalabac 78,052 25,015 53,037 77,102 62,120 14,983 38,382 5,836 44,21822 Nabua 204,153 100,323 103,830 123,613 101,416 22,197 17,690 12,595 30,28623 Ocampo 62,878 26,989 35,889 66,088 57,085 9,003 18,017 1,123 19,13924 Pamplona 87,916 27,634 60,282 53,843 47,480 6,363 34,402 5,559 39,96125 Pasacao 105,743 32,753 72,990 75,127 55,149 19,978 34,908 21,576 56,48426 Pili 182,236 60,328 121,908 138,348 111,806 26,541 26,156 12,874 39,03027 Presentacion 46,585 20,397 26,187 47,074 36,687 10,387 365 7,856 8,22128 Ragay 108,577 42,271 66,306 101,095 83,228 17,867 53,395 2,265 55,66029 Sagnay 79,416 14,780 64,636 56,637 41,010 15,627 19,863 10,297 30,16030 San Fernando - - - - - - - - - 31 San Jose 80,272 27,001 53,270 59,655 51,592 8,063 5,378 5,275 10,65332 Sipocot 108,129 35,656 72,474 100,617 87,845 12,773 62,596 15,976 78,57233 Siruma 40,784 4,858 35,926 44,025 34,136 9,888 13,816 6,811 20,62734 Tigaon 84,313 43,171 41,142 71,986 64,301 7,685 15,098 12,550 27,64835 Tinambac 167,930 11,709 156,222 103,108 90,187 12,921 33,034 1,343 34,378

Sub-Total 3,265,498 1,196,617 2,068,880 2,530,022 2,104,845 425,177 853,066 218,579 1,071,645

1 Bagamanoc 21,887 4,339 17,548 33,628 29,785 3,843 6,774 4,842 11,6162 Baras 47,906 27,221 20,685 37,229 29,980 7,249 8,302 20,964 29,2653 Bato 50,499 10,793 39,706 42,100 34,201 7,900 14,824 9,300 24,1234 Caramoan 106,719 63,306 43,413 62,385 48,137 14,248 15,292 57,686 72,9785 Gigmoto 25,116 5,717 19,399 38,532 31,565 6,967 8,056 (93) 7,9636 Pandan 52,778 13,872 38,907 44,583 44,953 (371) 18,413 (1,509) 16,9047 Panganiban 39,438 27,585 11,853 33,452 29,794 3,658 5,174 3,891 9,0658 San Andres - - - - - - - - - 9 San Miguel 38,563 10,577 27,987 39,935 35,910 4,025 29,643 (12,194) 17,449

10 Viga 36,988 6,980 30,008 48,528 39,891 8,638 15,790 5,436 21,22511 Virac 263,437 53,560 209,878 118,246 90,556 27,690 115,827 19,407 135,234

Sub-Total 683,331 223,949 459,382 498,618 414,772 83,846 238,095 107,728 345,822

1 Aroroy 385,822 89,061 296,761 208,035 133,437 74,598 96,213 7,781 103,9942 Baleno 133,920 59,122 74,799 53,396 42,417 10,979 16,562 (4,673) 11,8893 Balud 51,859 8,254 43,606 64,925 67,285 (2,360) 6,978 (5,782) 1,1964 Batuan 55,477 12,701 42,776 34,291 29,180 5,110 19,898 3,625 23,5245 Cataingan 200,291 103,412 96,880 90,664 68,278 22,386 15,585 23,437 39,0226 Cawayan 83,258 17,327 65,931 94,832 81,712 13,120 15,489 4,618 20,1077 Claveria 195,249 44,711 150,538 83,338 62,070 21,268 42,605 9,459 52,063

Masbate

Catanduanes

269

Region



Cash Position




8 Dimasalang 105,286 43,162 62,124 59,728 47,927 11,801 23,568 (1,864) 21,7049 Esperanza 51,798 18,766 33,033 38,421 31,165 7,256 15,085 6,510 21,595

10 Mandaon 120,255 27,228 93,027 71,780 55,607 16,173 25,391 7,895 33,28611 Milagros 231,938 37,632 194,306 113,650 87,900 25,750 70,611 20,715 91,32612 Mobo 84,340 33,343 50,997 60,831 47,414 13,417 23,496 (1,464) 22,03213 Monreal 59,130 23,464 35,666 47,541 45,838 1,703 14,228 1,471 15,69914 Palanas 81,785 27,716 54,069 55,988 47,311 8,677 4,602 1,861 6,46315 Pio V. Corpuz 32,883 10,064 22,820 45,712 37,211 8,501 8,695 10,460 19,15516 Placer 169,204 71,230 97,974 84,547 67,974 16,573 19,305 10,424 29,72917 San Fernando 101,123 26,191 74,932 41,935 31,227 10,708 17,077 27,598 44,67518 San Jacinto 115,032 26,340 88,692 53,039 42,512 10,527 24,466 28,822 53,28819 San Pascual 117,238 37,476 79,761 82,084 69,415 12,669 32,846 8,208 41,05420 Uson 80,991 15,832 65,159 78,746 66,043 12,703 22,034 10,241 32,276

Sub-Total 2,456,880 733,030 1,723,850 1,463,485 1,161,926 301,558 514,734 169,342 684,077

Sorsogon1 Barcelona 43,516 22,444 21,072 42,199 34,452 7,747 6,884 4,147 11,0312 Bulan 121,428 63,355 58,073 135,314 119,345 15,969 24,825 (4,528) 20,2963 Bulusan 76,681 29,556 47,125 47,965 41,831 6,134 4,125 1,351 5,4764 Casiguran 282,816 167,138 115,678 91,799 42,914 48,885 17,266 11,526 28,7925 Castila 152,556 38,942 113,614 83,835 62,910 20,925 7,350 7,771 15,1226 Donsol 89,654 33,095 56,559 77,032 65,048 11,984 20,620 9,326 29,9467 Gubat 124,703 43,548 81,155 89,169 71,480 17,689 37,393 29,810 67,2038 Irosin 118,546 51,122 67,424 83,056 77,392 5,664 22,796 (49) 22,7489 Juban 106,739 34,449 72,290 59,312 52,432 6,880 11,395 6,161 17,556

10 Magallanes 95,582 19,694 75,888 65,836 57,376 8,460 16,931 3,739 20,67011 Matnog 104,666 78,072 26,593 66,697 64,736 1,961 3,487 2,546 6,03312 Pilar 82,537 55,963 26,574 103,954 97,269 6,685 7,149 3,886 11,03513 Prieto Diaz 36,053 12,653 23,400 41,048 35,867 5,181 13,607 9,865 23,47214 Santa Magdalena 76,631 19,101 57,531 36,133 31,658 4,474 12,664 (1,309) 11,356

Sub-Total 1,512,107 669,133 842,974 1,023,347 854,710 168,637 206,493 84,242 290,735

REGIONAL TOTAL 12,494,892 4,154,596 8,340,295 7,991,257 6,459,192 1,532,065 2,787,908 973,619 3,761,527

Region VI

1 Altavas 125,964 45,237 80,727 58,949 53,959 4,990 18,798 3,774 22,5722 Balete 107,655 27,541 80,114 54,909 43,661 11,248 19,142 (67) 19,0753 Banga 165,512 65,198 100,314 60,901 51,517 9,384 34,339 6,053 40,3924 Batan 58,298 9,997 48,301 53,563 40,979 12,584 15,807 11,718 27,5245 Buruanga 92,009 44,679 47,330 42,749 35,545 7,203 14,082 7,232 21,3146 Ibajay 112,471 26,481 85,990 79,668 69,014 10,653 26,174 10,191 36,3657 Kalibo 251,205 95,638 155,567 175,656 164,200 11,456 58,708 (7,923) 50,7858 Lezo 41,324 11,318 30,005 32,610 25,451 7,159 2,444 4,011 6,4559 Libacao 120,006 54,360 65,646 64,002 60,422 3,580 13,765 7,491 21,256

10 Madalag 70,874 43,283 27,591 55,836 54,028 1,808 19,624 7,438 27,06211 Makato 75,380 13,352 62,028 55,875 56,271 (396) 7,285 125 7,41012 Malay 359,868 97,982 261,887 255,945 169,029 86,916 78,730 70,769 149,49913 Malinao 123,983 53,255 70,728 56,970 41,379 15,591 28,031 11,305 39,33614 Nabas 102,160 34,648 67,511 58,012 44,286 13,727 28,588 9,220 37,807

Aklan

270

Region



Cash Position




15 New Washington 111,912 25,759 86,153 72,761 64,026 8,734 22,292 4,677 26,96916 Numancia 68,464 8,856 59,608 50,774 35,667 15,107 21,408 7,597 29,00617 Tangalan 65,246 22,700 42,547 45,705 40,759 4,946 16,855 2,098 18,953

Sub-Total 2,052,331 680,284 1,372,047 1,274,886 1,050,194 224,692 426,071 155,709 581,780

1 Anini-y 56,135 29,504 26,632 42,481 39,521 2,959 4,608 2,608 7,2162 Barbaza 53,035 28,191 24,845 53,474 49,010 4,464 8,318 8,444 16,7623 Belison 46,227 17,269 28,957 32,854 25,275 7,579 2,737 4,801 7,5384 Bugasong 121,845 14,192 107,652 63,048 55,668 7,380 18,127 7,737 25,8645 Caluya 229,244 40,561 188,682 146,948 115,018 31,930 13,203 24,829 38,0326 Culasi 116,356 23,225 93,131 75,229 47,779 27,450 32,415 28,875 61,2907 Hamtic 72,637 32,161 40,477 68,761 53,249 15,512 17,847 9,439 27,2868 Laua-an 87,049 15,488 71,561 48,983 35,428 13,554 28,530 12,673 41,2039 Libertad 49,693 8,970 40,722 39,076 32,134 6,942 10,764 7,435 18,199

10 Pandan 103,049 61,662 41,387 58,313 49,732 8,581 23,305 6,589 29,89411 Patnanongan 65,767 6,350 59,417 66,782 53,744 13,037 25,099 81 25,17912 San Jose de Bautista 228,110 66,250 161,861 117,185 100,397 16,788 66,995 12,765 79,76013 San Remegio 97,794 21,222 76,573 77,522 60,207 17,315 19,872 8,098 27,97014 Sebaste 59,413 34,610 24,803 48,560 44,894 3,666 8,845 5,045 13,89015 Sibalom 237,070 47,944 189,126 94,898 75,947 18,951 125,782 (18,470) 107,31216 Tibiao 110,845 45,610 65,235 55,406 45,783 9,623 38,318 5,826 44,14417 Tobias Fornier 78,777 23,525 55,252 60,183 48,816 11,367 29,811 7,007 36,81818 Valderrama 79,303 19,912 59,391 58,135 46,079 12,056 35,858 9,434 45,292

Sub-Total 1,892,351 536,648 1,355,703 1,207,840 978,683 229,157 510,434 143,215 653,649

1 Cuartero 49,929 12,786 37,142 53,908 48,457 5,451 13,533 (1,475) 12,0582 Dao 26,931 5,105 21,826 55,289 54,385 904 2,809 (415) 2,3943 Dumalag 138,235 27,450 110,784 55,280 49,081 6,199 15,756 13,716 29,4724 Dumarao 97,127 30,528 66,599 77,314 69,443 7,871 19,328 10,143 29,4705 Ivisan 82,233 18,135 64,098 49,794 44,409 5,385 36,392 7,604 43,9966 Jamindan 63,453 11,342 52,111 83,193 82,796 397 7,888 1,565 9,4547 Maayon 84,673 21,207 63,466 62,778 56,848 5,929 12,068 7,096 19,1638 Mambusao 129,811 11,435 118,376 66,860 53,005 13,855 36,432 10,861 47,2939 Panay 42,553 17,274 25,279 72,143 67,723 4,420 10,047 972 11,019

10 Panitan 48,541 5,344 43,197 63,596 61,583 2,013 6,991 1,813 8,80511 Pilar 72,258 18,252 54,006 70,649 55,642 15,007 13,225 5,116 18,34112 Pontevedra 68,468 17,696 50,772 72,311 61,326 10,985 5,393 9,684 15,07713 Pres. Roxas 87,202 25,158 62,044 62,366 43,358 19,009 19,939 10,510 30,45014 Sapian 66,846 24,228 42,618 49,388 45,440 3,948 12,824 11,535 24,36015 Sigma 127,200 66,731 60,469 54,891 54,665 226 15,958 (3,224) 12,73516 Tapaz 77,247 24,769 52,478 101,403 91,504 9,899 13,707 8,277 21,983

Sub-Total 1,262,708 337,442 925,266 1,051,162 939,665 111,496 242,291 93,779 336,069

Guimaras1 Buenavista 104,952 29,598 75,355 76,435 68,857 7,578 29,007 8,687 37,6942 Jordan - - - - - - - - - 3 Nueva Valencia - - - - - - - - - 4 San Lorenzo 72,331 43,583 28,748 44,031 42,040 1,990 14,333 4,505 18,839

Antique

Capiz

271

Region



Cash Position




5 Sibunag 92,435 35,194 57,241 43,729 38,360 5,369 23,889 8,550 32,439Sub-Total 269,718 108,374 161,344 164,194 149,257 14,937 67,229 21,743 88,972

1 Ajuy 93,034 20,189 72,845 69,332 58,099 11,233 32,884 (337) 32,5482 Alimodian 163,519 61,737 101,782 66,612 50,936 15,676 40,811 6,912 47,7233 Anilao 75,544 37,522 38,022 50,119 45,826 4,293 27,601 13,037 40,6394 Badiangan 74,044 18,534 55,511 46,771 44,258 2,514 25,188 5,702 30,8915 Balasan 62,146 9,211 52,935 52,388 46,758 5,630 26,011 9,038 35,0496 Banate - - - - - - - - - 7 Barotac Nuevo 162,299 28,884 133,414 85,377 65,092 20,285 62,654 20,705 83,3598 Barotac Viejo 124,519 42,841 81,679 76,604 71,311 5,294 41,999 12,606 54,6049 Batad 53,075 12,679 40,395 43,788 29,552 14,236 22,730 10,887 33,617

10 Bingawan 58,316 23,559 34,757 38,082 37,695 387 4,979 865 5,84311 Cabatuan 183,276 84,010 99,265 84,411 73,767 10,644 30,062 11,921 41,98312 Calinog 116,886 40,266 76,621 94,229 87,818 6,412 12,669 9,127 21,79613 Carles 94,780 43,544 51,236 85,662 73,725 11,937 6,863 8,343 15,20614 Concepcion 89,300 40,727 48,573 66,693 56,711 9,982 23,821 7,638 31,45915 Dingle 208,262 37,046 171,216 85,930 55,654 30,276 29,998 200 30,19716 Dueñas 114,168 30,146 84,022 58,901 46,669 12,231 22,503 7,076 29,57917 Dumangas - - - - - - - - - 18 Estancia 55,429 16,827 38,602 77,287 70,676 6,611 4,153 4,347 8,50019 Guimbal 115,700 27,465 88,235 53,827 46,222 7,605 68,682 1,431 70,11320 Igbaras 102,657 36,566 66,092 60,870 45,131 15,739 30,229 13,830 44,05921 Janiuay 120,309 29,330 90,979 99,920 95,116 4,804 23,508 12,856 36,36422 Lambunao 113,021 42,820 70,201 103,427 99,474 3,953 11,425 2,710 14,13623 Leganes 126,430 70,860 55,570 57,609 50,302 7,307 10,011 14,992 25,00324 Lemery 91,880 36,615 55,264 51,660 43,456 8,205 30,201 2,132 32,33325 Leon 158,570 45,693 112,876 82,308 67,269 15,039 51,616 1,690 53,30526 Maasin 72,936 19,305 53,631 68,699 60,672 8,026 12,756 6,857 19,61327 Miag-ao 207,347 80,309 127,038 106,887 89,284 17,603 30,054 18,117 48,17128 Mina 174,956 49,191 125,765 49,553 45,853 3,700 19,812 2,189 22,00129 New Lucena 90,977 25,289 65,688 46,507 36,443 10,064 17,938 13,959 31,89730 Oton - - - - - - - - - 31 Pavia 183,040 88,442 94,597 96,214 77,971 18,243 52,255 34,233 86,48832 Pototan 212,059 64,207 147,852 107,895 91,374 16,520 76,708 6,502 83,21133 San Dionisio 81,809 29,056 52,752 62,480 51,061 11,419 7,548 5,658 13,20634 San Enrique - - - - - - - - - 35 San Joaquin 256,304 79,095 177,208 88,521 62,499 26,022 115,177 17,702 132,87936 San Miguel 125,862 32,977 92,886 54,524 38,023 16,501 42,903 20,619 63,52337 San Rafael 98,080 54,155 43,925 37,041 32,932 4,109 20,173 291 20,46438 Sara 74,726 28,038 46,688 80,139 74,303 5,836 3,641 1,971 5,61339 Sta. Barbara 161,004 60,121 100,882 96,872 78,289 18,583 31,508 20,852 52,36040 Tigbauan 149,775 30,140 119,636 87,292 62,312 24,980 37,460 11,763 49,22341 Tubungan 65,693 25,374 40,318 45,968 38,690 7,278 9,031 12,491 21,52242 Zarraga 89,232 21,606 67,626 47,952 36,192 11,760 20,816 14,966 35,782

Sub-Total 4,600,964 1,524,377 3,076,587 2,668,351 2,237,414 430,937 1,138,381 365,876 1,504,257

Negros Occidental1 Binalbagan 319,821 126,926 192,895 140,211 115,723 24,487 55,570 5,265 60,8352 Caltrava 282,362 34,671 247,691 141,486 117,995 23,490 72,379 13,832 86,211

Iloilo

272

Region



Cash Position




3 Candoni 58,489 11,622 46,867 53,452 47,801 5,651 3,127 4,677 7,8044 Cauayan 298,277 131,900 166,378 160,402 145,571 14,830 41,888 14,516 56,4045 D.S. Bendicto - - - - - - - - - 6 E.B. Magalona 177,433 53,806 123,627 92,674 87,113 5,561 27,408 (2,824) 24,5847 Hinigaran 163,992 67,272 96,719 132,590 109,265 23,325 38,064 9,109 47,1738 Hinobaan 199,597 94,866 104,731 104,212 98,588 5,624 52,526 (7,505) 45,0219 Ilog 188,774 113,621 75,153 92,307 86,959 5,348 43,061 4,898 47,959

10 Isabela 260,741 28,556 232,185 95,357 71,983 23,373 21,056 10,359 31,41511 La Castellana 60,181 28,828 31,353 107,323 100,815 6,508 12,837 2,940 15,77712 Manapla 119,204 46,835 72,369 83,677 73,278 10,400 38,546 8,024 46,57013 Moises Padilla 149,877 66,111 83,766 75,230 70,215 5,015 17,691 (3,346) 14,34514 Murcia 267,406 145,164 122,242 133,126 133,333 (207) 44,291 (7,063) 37,22915 Pontevedra 187,689 91,150 96,539 78,187 64,412 13,775 41,875 9,271 51,14616 Palupandan 84,111 30,979 53,132 59,560 50,884 8,676 25,269 6,001 31,27017 San Enrique 56,282 26,801 29,481 42,453 43,019 (567) 10,388 (713) 9,67518 Toboso 185,158 52,788 132,370 68,511 56,715 11,796 49,447 6,051 55,49719 Valladolid 124,442 63,280 61,162 57,518 52,883 4,635 8,983 7,131 16,114

Sub-Total 3,183,834 1,215,175 1,968,659 1,718,273 1,526,553 191,721 604,405 80,624 685,028

REGIONAL TOTAL 13,261,905 4,402,299 8,859,606 8,084,706 6,881,767 1,202,939 2,988,810 860,945 3,849,756

1 Albuquerque 45,837 10,562 35,275 32,233 29,766 2,468 12,680 (1,649) 11,0322 Alicia 47,462 11,496 35,967 51,111 43,803 7,308 22,016 (990) 21,0263 Anda 56,151 19,269 36,881 43,911 38,339 5,572 3,672 (1,964) 1,7084 Antequera 70,060 25,951 44,109 46,410 46,911 (502) 19,223 3,944 23,1665 Baclayon 69,481 8,779 60,702 46,702 41,370 5,331 23,809 1,398 25,2076 Balilihan 114,444 53,868 60,576 49,768 46,236 3,531 14,881 2,707 17,5887 Batuan 70,781 15,317 55,464 33,411 27,730 5,681 32,977 5,827 38,8048 Bien Unido 75,469 28,135 47,334 44,622 38,358 6,265 2,192 3,206 5,3989 Bilar 83,988 43,788 40,200 50,287 47,540 2,748 8,356 3,466 11,823

10 Buenavista 69,428 18,395 51,033 56,775 50,460 6,314 10,577 8,168 18,74411 Calape 139,720 21,531 118,189 62,828 54,430 8,398 19,879 5,608 25,48712 Candijay 56,053 4,370 51,683 59,704 59,141 563 5,612 (1,179) 4,43313 Carmen 231,376 70,743 160,633 126,054 102,417 23,637 83,628 7,696 91,32414 Catigbian 106,604 19,358 87,246 56,048 48,662 7,386 19,906 705 20,61115 Clarin 56,199 7,739 48,460 41,949 38,626 3,324 12,703 (1,899) 10,80416 Corella 36,766 7,343 29,424 32,755 30,147 2,608 9,632 2,746 12,37817 Cortes - - - - - - - - - 18 Dagohoy 78,424 23,356 55,068 42,979 37,184 5,795 16,434 1,398 17,83219 Danao 114,583 33,763 80,820 75,591 74,077 1,514 24,807 (5,632) 19,17520 Dauis 82,638 12,770 69,868 69,893 63,124 6,769 30,589 4,443 35,03221 Dimiao 56,847 23,986 32,861 45,289 42,279 3,010 11,899 862 12,76022 Duero 73,936 29,660 44,276 44,349 43,311 1,038 10,553 (1,760) 8,79323 Garcia-Hernandez 84,207 16,912 67,295 53,978 47,567 6,411 28,904 2,475 31,37924 Getafe 128,614 28,963 99,651 59,935 50,355 9,580 28,824 14,591 43,41525 Guindulman 183,160 63,844 119,316 72,191 51,245 20,946 48,002 (14,117) 33,88526 Inabanga 170,884 23,543 147,340 77,436 59,972 17,464 41,336 23,103 64,43827 Jagna 154,516 47,460 107,055 74,866 64,304 10,561 26,046 (4,171) 21,87528 Lila 41,514 13,153 28,360 31,820 27,473 4,347 5,166 1,980 7,146

Region VII

Bohol

273

Region



Cash Position




29 Loay 58,784 25,264 33,520 45,554 38,601 6,953 11,738 3,151 14,88830 Loboc 101,415 20,358 81,057 101,930 72,710 29,220 15,213 (2,594) 12,62031 Loon 205,313 92,001 113,313 83,607 69,086 14,521 35,119 1,584 36,704

32 Mabini 71,037 13,247 57,791 54,775 47,570 7,205 10,952 1,136 12,08833 Maribojoc 67,247 14,160 53,087 45,689 43,635 2,054 15,220 3,694 18,91434 Panhlao 161,940 5,543 156,397 72,485 48,947 23,537 65,105 13,783 78,88735 Pilar 141,794 83,675 58,119 58,171 54,330 3,841 18,723 (7,076) 11,64736 Pres. Garcia 46,334 9,866 36,468 45,885 41,752 4,133 13,477 3,316 16,79437 Sagbayan 73,041 33,756 39,285 51,222 48,021 3,201 5,251 17,498 22,74938 San Isidro 44,427 18,348 26,079 32,113 30,990 1,123 9,031 5,289 14,32039 San Miguel 80,029 53,909 26,120 55,014 56,040 (1,027) 9,041 9,778 18,81940 Sevilla 56,137 5,580 50,557 40,029 34,839 5,190 6,013 3,929 9,94241 Sierra-Bullones 152,758 26,155 126,603 61,810 53,230 8,580 4,416 (1,958) 2,45842 Sikatuna 46,132 10,300 35,832 28,543 28,235 308 6,291 890 7,18143 Talibon 214,116 63,823 150,293 118,118 103,625 14,493 33,228 8,702 41,93044 Trinidad 130,524 51,353 79,171 74,920 63,531 11,389 34,491 8,412 42,90345 Tubigon 205,719 57,149 148,570 105,470 93,336 12,134 41,517 15,561 57,07946 Ubay 170,687 28,709 141,979 120,063 117,337 2,727 9,518 2,548 12,06647 Valencia 262,204 52,780 209,424 58,015 31,530 26,485 98,095 10,084 108,179

Sub-Total 4,788,780 1,350,030 3,438,750 2,736,309 2,382,173 354,136 1,016,742 158,691 1,175,433

1 Alcantara 78,061 15,991 62,071 38,900 29,388 9,512 20,321 1,557 21,8782 Alcoy 147,079 27,328 119,750 45,274 40,184 5,090 47,358 7,460 54,8183 Alegria 67,113 12,345 54,768 51,303 39,628 11,675 10,599 3,873 14,4724 Aloquinsan 90,195 21,930 68,265 47,265 34,961 12,304 17,542 7,378 24,9205 Argao 236,294 91,224 145,070 104,153 88,876 15,276 25,599 13,024 38,6246 Asturias 181,062 43,451 137,612 82,774 74,645 8,129 50,713 (6,218) 44,4957 Badian 130,866 19,511 111,355 63,661 47,316 16,345 30,530 10,983 41,5138 Balamban 489,585 45,131 444,454 255,918 154,300 101,618 183,797 36,493 220,2909 Bantayan 185,236 33,529 151,707 111,335 104,475 6,860 28,729 13,127 41,856

10 Barili 139,854 35,047 104,807 88,883 81,257 7,626 71,906 13,479 85,38511 Bolj0-on 108,929 20,756 88,173 56,999 38,306 18,693 27,025 8,905 35,93012 Borbon 50,350 12,222 38,128 58,654 58,370 284 36,914 (3,139) 33,77513 Carmen 145,581 22,245 123,336 73,810 53,616 20,194 46,128 19,057 65,18514 Catmon 122,485 23,471 99,014 56,345 41,575 14,770 65,847 19,295 85,14215 Compostela 116,430 11,241 105,190 69,286 26,166 43,120 20,287 42,513 62,80016 Consolacion 278,193 75,483 202,710 158,130 145,405 12,725 41,220 17,974 59,19417 Cordova 174,912 31,806 143,106 77,358 60,223 17,136 43,915 8,656 52,57218 Daan Bantayan 269,248 35,950 233,299 109,859 90,848 19,011 21,691 5,675 27,36619 Dalaguete 183,322 63,329 119,993 99,588 90,506 9,082 15,769 6,650 22,41920 Dumanjug 136,488 45,037 91,451 80,739 62,302 18,437 30,384 20,673 51,05821 Ginatilan 75,832 21,933 53,899 37,919 29,747 8,172 16,679 6,696 23,37522 Liloan 365,041 166,745 198,296 173,671 129,668 44,004 73,001 1,182 74,18323 Madridejos 51,576 9,511 42,065 60,597 58,862 1,735 4,536 436 4,97324 Malabuyoc - - - - - - - - - 25 Medellin 158,257 40,268 117,989 86,689 85,254 1,435 8,755 3,852 12,60626 Minglanilla 332,436 42,491 289,946 158,258 98,302 59,956 148,187 16,966 165,15327 Moalboal 140,724 46,009 94,715 73,750 67,684 6,066 29,207 (1,412) 27,79528 Oslob 99,684 12,122 87,562 54,614 41,261 13,353 45,274 5,581 50,85529 Pilar 39,897 8,535 31,362 37,425 31,271 6,154 4,557 4,905 9,462

Cebu

274

Region



Cash Position




30 Pinamungahan 155,329 15,581 139,748 79,584 53,835 25,749 43,188 21,824 65,01231 Poro 97,837 35,160 62,677 49,115 43,262 5,853 5,769 2,532 8,30132 Ronda 53,067 4,851 48,216 40,795 36,144 4,651 8,133 5,748 13,88133 Samboan 70,541 4,121 66,420 52,801 39,077 13,725 18,983 1,207 20,19034 San Fernando 274,452 74,031 200,421 99,804 78,336 21,467 63,571 (10,955) 52,61535 San Francisco 102,180 30,345 71,836 72,822 70,863 1,960 9,015 (2,809) 6,20636 San Remegio 122,716 49,726 72,990 77,401 76,074 1,327 13,281 6,922 20,20337 Santa Fe 48,989 11,895 37,094 52,073 41,661 10,411 9,798 10,050 19,84738 Santander 56,920 46,498 10,422 43,028 41,235 1,793 22,383 (5,455) 16,92839 Sibonga 183,520 28,200 155,321 71,418 67,717 3,701 70,483 (16,871) 53,61240 Sogod 130,482 39,389 91,093 59,934 50,196 9,738 10,918 4,150 15,06841 Tabogon 77,191 20,193 56,998 63,262 55,457 7,805 16,940 6,044 22,98442 Tabuelan - - - - - - - - - 43 Tuburan 140,255 40,709 99,546 95,478 81,379 14,099 48,780 18,873 67,65344 Tudela - - - - - - - - -

Sub-Total 6,108,210 1,435,335 4,672,875 3,270,673 2,639,631 631,041 1,507,710 326,881 1,834,590

Negros Oriental1 Amlan 64,590 18,535 46,055 52,006 46,837 5,169 13,446 8,634 22,0812 Ayungon 98,477 22,299 76,178 78,967 70,143 8,823 11,571 9,281 20,8523 Bacong 157,507 22,539 134,969 66,868 55,466 11,402 18,263 3,708 21,9704 Basay 123,580 58,714 64,865 53,955 59,770 (5,815) 28,202 (14,627) 13,5755 Bindoy 106,178 34,573 71,605 70,867 57,333 13,534 16,676 (661) 16,0156 Dauin 91,922 21,654 70,269 61,403 49,309 12,094 31,457 5,484 36,9417 Jimalalud 89,487 19,152 70,335 54,784 44,571 10,214 23,000 (1,288) 21,7128 La Libertad 191,773 93,646 98,128 70,360 56,233 14,127 45,113 59,617 104,7309 Mabinay 264,639 25,196 239,443 114,261 95,178 19,083 82,710 9,854 92,564

10 Manjuyod 232,312 46,655 185,657 84,301 66,500 17,800 65,126 11,562 76,68811 Pamplona 129,776 44,010 85,765 68,515 60,852 7,663 25,900 2,771 28,67112 San Jose 59,188 21,501 37,687 42,569 36,689 5,879 24,571 3,630 28,20013 Siaton 159,861 32,066 127,795 114,662 96,031 18,631 43,139 (5,604) 37,53514 Sibulan 213,296 60,207 153,089 95,438 83,876 11,562 40,295 3,820 44,11515 Sta. Catalina 295,395 91,882 203,513 134,422 103,647 30,774 66,919 30,810 97,72916 Tayasan 105,712 32,343 73,369 63,977 48,417 15,560 16,519 11,506 28,02417 Valencia 489,385 60,340 429,045 126,216 146,757 (20,541) 232,502 (24,496) 208,00618 Vallehermoso - - - - - - - - - 19 Zamboanguita 141,386 54,396 86,989 56,846 48,585 8,261 29,984 979 30,963

Sub-Total 3,014,465 759,710 2,254,755 1,410,416 1,226,197 184,219 815,393 114,979 930,371

1 E. Villanueva 25,094 4,254 20,840 26,105 26,523 (418) 7,802 330 8,1322 Larena 94,729 52,560 42,169 41,573 38,153 3,420 14,141 4,742 18,8833 Lazi 108,862 21,300 87,562 44,247 35,534 8,713 36,710 6,959 43,6684 Maria 48,547 11,120 37,427 35,598 36,343 (744) 13,643 (468) 13,1755 San Juan 87,925 8,794 79,130 35,538 27,360 8,178 28,507 6,431 34,9386 Siquijor 106,467 14,960 91,507 53,390 46,242 7,148 17,316 2,556 19,872

Sub-Total 471,624 112,989 358,635 236,451 210,155 26,296 118,118 20,549 138,667

REGIONAL TOTAL 14,383,079 3,658,064 10,725,015 7,653,850 6,458,157 1,195,693 3,457,962 621,099 4,079,061

Siquijor

275

Region



Cash Position




Region VIII

1 Almeria 29,222 8,696 20,526 37,007 33,177 3,830 3,360 1,990 5,3502 Biliran 55,709 11,365 44,344 42,448 31,898 10,550 14,547 11,254 25,8013 Cabucgayan 39,927 25,146 14,781 40,170 35,569 4,601 3,077 2,333 5,4094 Caibiran 48,538 13,296 35,242 45,521 39,980 5,541 3,447 1,016 4,4635 Culaba 37,385 23,111 14,274 34,089 29,737 4,352 3,496 (313) 3,1836 Kawayan 37,755 33,683 4,072 41,173 40,000 1,173 9,062 (6,970) 2,0927 Maripipi 33,451 5,910 27,540 26,574 24,194 2,380 10,532 1,160 11,6928 Naval 104,025 20,948 83,077 80,131 79,246 885 16,319 (1,629) 14,690

Sub-Total 386,012 142,155 243,857 347,113 313,801 33,312 63,839 8,842 72,681

Eastern Samar1 Arteche 120,637 64,459 56,178 51,633 42,720 8,913 14,017 340 14,3572 Balangiga 57,714 17,527 40,187 46,753 38,084 8,668 9,129 1,707 10,8363 Balangkayan 58,324 13,658 44,666 46,305 35,700 10,605 3,854 3,048 6,9024 Can-avid 66,664 21,411 45,253 58,166 48,271 9,895 4,642 402 5,0445 Dolores 256,564 135,440 121,125 77,695 64,343 13,352 12,471 (5,125) 7,3466 Gen. Mcarthur 42,526 8,264 34,262 36,888 32,460 4,428 21,751 2,267 24,0187 Giporlos 123,718 25,405 98,312 35,675 30,846 4,829 3,191 2,407 5,5988 Guiuan 114,761 36,616 78,144 85,945 72,279 13,666 5,466 7,233 12,6999 Hernani 31,398 14,173 17,225 35,932 29,498 6,434 4,492 (1,122) 3,370

10 Jipapad 24,694 3,444 21,249 42,190 36,589 5,601 3,406 2,497 5,90311 Lawa-an 50,705 22,001 28,704 44,318 34,109 10,208 3,397 7,781 11,17812 Llorente 75,838 34,163 41,675 74,139 65,635 8,505 23,618 3,577 27,19513 Maslog 79,626 23,303 56,323 41,945 38,830 3,116 16,052 (4,817) 11,23514 Maydolong 79,116 14,119 64,997 62,359 55,924 6,435 6,964 807 7,77115 Mercedes 16,583 2,414 14,169 24,890 21,763 3,127 2,511 957 3,46816 Oras 22,567 2,034 20,532 61,373 58,037 3,335 6,139 (2,684) 3,45517 Quinapondan 36,893 5,826 31,067 36,134 32,286 3,848 5,441 (161) 5,28018 Salcedo 43,110 20,100 23,010 62,729 41,622 21,108 4,215 4,455 8,67119 San Julian 100,896 20,768 80,128 45,322 40,004 5,318 12,003 (666) 11,33620 San Policarpio 40,200 7,930 32,270 35,522 32,040 3,482 6,575 4,757 11,33121 Sulat 58,210 36,361 21,848 48,489 42,780 5,709 10,330 (4,006) 6,32422 Taft - - - - - - - - -

Sub-Total 1,500,743 529,416 971,327 1,054,404 893,822 160,582 179,663 23,653 203,317

1 Abuyog 219,942 42,038 177,904 135,894 119,360 16,534 22,589 5,289 27,8782 Alang-alang 169,580 58,243 111,337 82,540 68,740 13,800 52,662 7,756 60,4183 Albuera 74,716 31,389 43,327 82,386 71,309 11,077 29,768 (160) 29,6074 Babatngon 85,081 25,495 59,587 50,076 41,584 8,491 17,909 7,660 25,5695 Barugo 150,262 56,522 93,740 57,719 51,164 6,555 20,804 (4,140) 16,6656 Bato 135,274 64,715 70,559 69,207 63,456 5,751 20,950 (8,601) 12,3497 Burauen 241,837 61,858 179,978 99,370 70,026 29,344 77,736 3,853 81,5898 Calubian 63,949 18,503 45,446 55,851 52,275 3,576 8,885 188 9,0729 Capoocan 104,390 20,506 83,883 59,238 44,978 14,260 33,299 8,806 42,105

10 Carigara 159,860 82,735 77,124 81,107 58,797 22,311 16,534 14,108 30,642

Biliran

Leyte

276

Region



Cash Position




11 Dagami 95,393 23,936 71,457 61,602 50,095 11,507 31,852 (500) 31,35212 Dulag 147,373 38,942 108,431 71,280 59,166 12,114 10,301 3,014 13,31513 Hilongos 209,170 56,969 152,202 100,038 81,883 18,155 34,781 20,302 55,08314 Hindang 85,469 19,275 66,194 44,202 36,708 7,494 31,404 8,598 40,00215 Inopacan 79,165 11,555 67,609 47,204 43,817 3,387 18,301 680 18,98116 Isabel 383,605 240,020 143,585 114,710 117,386 (2,676) 40,169 (11,491) 28,67817 Jaro 170,431 47,556 122,875 76,284 62,619 13,665 8,709 7,884 16,59318 Javier 65,825 17,161 48,664 53,343 44,210 9,133 10,838 8,934 19,77219 Julita 150,786 77,586 73,200 45,430 29,790 15,640 15,922 817 16,73920 Kananga 1,100,163 632,902 467,260 155,499 148,287 7,211 217,199 (27,014) 190,18521 La Paz 64,637 22,107 42,530 44,005 42,467 1,537 17,441 (655) 16,78622 Leyte 116,400 25,956 90,444 66,332 57,008 9,324 57,899 (3,279) 54,62023 Mahaplag 113,566 67,154 46,412 53,736 51,878 1,858 3,827 5,379 9,20624 Matag-ob 65,746 13,127 52,619 43,292 36,915 6,377 24,521 6,996 31,51725 Matalom 110,147 38,677 71,470 63,905 53,102 10,803 8,222 6,764 14,98626 Mayorga - - - - - - - - - 27 McArthur 68,547 35,701 32,845 39,771 36,174 3,597 1,207 337 1,54428 Merida 53,423 23,008 30,415 50,770 43,262 7,508 13,173 4,122 17,29529 Palo 229,922 72,618 157,303 107,572 68,905 38,667 79,455 34,835 114,29030 Palompon 167,115 62,078 105,037 96,328 87,174 9,154 22,262 5,706 27,96831 Pastrana 60,731 13,900 46,832 39,767 29,218 10,549 11,807 3,613 15,42032 San Isidro 144,716 109,245 35,470 57,155 50,059 7,095 11,159 2,321 13,48033 San Miguel 84,587 35,761 48,826 48,274 41,136 7,137 12,245 (386) 11,85934 Sta. Fe 63,831 15,610 48,221 42,027 34,001 8,026 12,816 (1,848) 10,96835 Tabango 108,222 27,993 80,229 56,722 54,705 2,017 20,916 5,454 26,37036 Tabon-Tabon - - - - - - - - - 37 Tanauan 207,462 61,677 145,785 87,563 79,430 8,133 66,057 699 66,75638 Tolosa 65,744 26,739 39,005 37,206 34,294 2,912 9,923 (4,208) 5,71539 Tunga 26,271 6,465 19,806 24,351 20,439 3,913 5,557 (1,296) 4,26140 Vilaba 102,779 50,527 52,252 68,441 61,951 6,491 7,230 10,250 17,480

Sub-Total 5,746,117 2,336,253 3,409,864 2,570,195 2,197,769 372,426 1,106,328 120,788 1,227,116

Northern Samar1 Allen 91,548 45,759 45,789 50,258 40,871 9,387 1,698 2,450 4,1482 Biri 39,011 13,968 25,043 29,411 25,927 3,484 4,748 208 4,9553 Bobon 72,019 34,479 37,541 48,513 42,981 5,533 8,918 (3,669) 5,2494 Capul 22,696 9,682 13,015 30,012 28,057 1,955 1,577 376 1,9535 Catarman 265,486 55,837 209,649 169,407 131,063 38,343 30,291 (18,906) 11,3856 Catubig 67,377 19,405 47,972 62,867 60,745 2,122 27,477 (1,466) 26,0127 Gamay 32,760 10,006 22,754 50,354 41,293 9,061 3,638 4,194 7,8328 Laoang 137,052 26,455 110,597 91,973 74,613 17,360 62,951 (4,121) 58,8309 Lapinig 44,507 6,583 37,924 32,175 24,483 7,692 7,953 5,956 13,909

10 Las Navas 29,854 5,344 24,510 70,685 57,114 13,571 0 3,523 3,52311 Lavezares 37,107 7,931 29,176 51,444 41,360 10,084 10,669 1,515 12,18412 Lope de Vega 23,920 2,479 21,441 52,564 40,492 12,072 3,010 (1,998) 1,01313 Mapanas 17,275 7,575 9,701 37,437 32,758 4,679 3,878 (1,651) 2,22614 Mondragon 109,360 16,667 92,693 70,382 40,971 29,411 46,719 17,692 64,41015 Palapag 108,557 47,026 61,531 62,049 58,143 3,906 24,070 (6,272) 17,79716 Pambujan 85,221 43,161 42,060 55,629 53,944 1,685 12,655 (8,298) 4,35717 Rosario 19,234 3,900 15,333 27,404 26,273 1,131 3,158 (2,107) 1,05218 San Antonio 10,077 1,072 9,005 28,015 27,322 693 4,224 (610) 3,613

277

Region



Cash Position




19 San Isidro 69,232 16,696 52,536 61,840 54,359 7,482 5,314 1,652 6,96720 San Jose 23,543 8,150 15,393 35,131 33,134 1,996 9,030 403 9,43321 San Roque 24,462 8,751 15,711 49,974 46,750 3,224 4,930 335 5,26522 San Vicente 15,997 6,892 9,106 25,174 22,646 2,528 1,487 1,997 3,48523 Silvino Lubos 69,981 2,265 67,715 46,015 35,498 10,517 12,946 9,576 22,52124 Victoria 152,589 55,058 97,531 47,451 37,402 10,049 16,960 (8,604) 8,356

Sub-Total 1,568,866 455,140 1,113,725 1,286,163 1,078,199 207,964 308,302 (7,829) 300,473

1 Almagro 25,698 6,738 18,960 34,323 26,150 8,172 1,076 5,332 6,4092 Basey 256,282 94,049 162,233 109,635 87,353 22,282 3,901 9,341 13,2423 Calbiga 58,906 21,773 37,132 59,828 50,995 8,833 2,763 4,545 7,3084 Daram 84,507 18,907 65,600 63,694 61,401 2,293 10,369 585 10,9545 Gandara 88,763 16,762 72,002 90,821 80,608 10,214 1,095 819 1,9146 Hinabangan 60,571 3,536 57,035 82,131 60,444 21,687 7,184 (290) 6,8947 Jiabong 28,094 7,540 20,554 39,903 33,966 5,936 1,569 2,696 4,2658 Marabut 52,120 19,124 32,996 41,480 37,769 3,711 5,033 (1,235) 3,7989 Matuguinao 52,513 2,854 49,659 36,662 28,959 7,703 21,102 1,491 22,594

10 Motiong 56,814 21,188 35,626 44,995 42,921 2,074 9,723 (8,301) 1,42211 Pagsanghan 27,134 7,406 19,728 29,082 24,057 5,025 3,622 1,917 5,53912 Paranas 98,433 26,615 71,818 89,287 77,379 11,908 4,663 1,496 6,15913 Pinabacdao 62,332 25,844 36,488 46,483 44,818 1,665 17,016 (1,507) 15,50914 San Jorge 27,495 3,085 24,410 48,900 42,956 5,944 5,078 5,886 10,96415 San Jose de Bauan 49,286 5,840 43,446 51,478 41,612 9,866 4,736 3,323 8,05916 San Sebastian 47,795 23,111 24,684 26,705 22,731 3,974 20,160 (2,178) 17,98217 Sta. Margarita 76,335 26,881 49,454 52,665 48,340 4,325 5,576 3,686 9,26218 Sta. Rita 170,214 63,103 107,111 81,375 68,879 12,496 19,917 6,219 26,13619 Sto. Niño 53,303 14,257 39,045 36,392 29,766 6,626 2,384 809 3,19320 Tagapul-an 58,054 5,851 52,203 27,188 21,315 5,873 9,476 (5,631) 3,84521 Talalora 36,786 17,639 19,147 25,827 23,492 2,335 5,102 4,830 9,93222 Tarangnan 26,631 3,539 23,092 47,991 41,641 6,350 3,519 4,432 7,95123 Villareal 76,783 27,233 49,551 47,911 41,739 6,172 5,158 804 5,96224 Zumarraga 30,298 18,356 11,942 35,116 37,810 (2,694) 13,884 (631) 13,253

Sub-Total 1,605,145 481,228 1,123,917 1,249,871 1,077,101 172,770 184,107 38,439 222,546

Southern Leyte1 Anahawan 40,711 8,348 32,363 33,628 26,825 6,802 5,346 3,603 8,9492 Bontoc 96,948 59,377 37,571 55,707 48,277 7,429 10,777 (827) 9,9503 Hinunangan 107,189 40,482 66,707 63,865 56,233 7,632 5,126 6,443 11,5694 Hinundayan 32,822 4,249 28,573 36,140 32,618 3,522 4,889 738 5,6275 Libagon 67,508 23,409 44,099 47,497 34,789 12,708 17,929 (9,139) 8,7906 Liloan 117,105 27,141 89,964 49,885 37,021 12,864 12,251 758 13,0097 Limasawa 36,850 9,699 27,150 22,873 20,753 2,120 1,441 1,592 3,0338 Macrohon 98,070 57,073 40,998 53,577 49,081 4,496 18,831 9,615 28,4469 Malitbog 79,100 5,059 74,041 45,422 35,091 10,332 5,973 265 6,237

10 Padre Burgos 50,578 27,927 22,651 30,966 29,414 1,553 2,042 23 2,06611 Pintuyan 37,133 10,032 27,102 30,122 24,777 5,344 9,564 4,325 13,88912 St. Bernard 81,637 12,153 69,483 55,401 52,764 2,636 8,691 368 9,05913 San Francisco 47,847 18,096 29,752 32,542 31,274 1,268 16,633 (8,459) 8,17414 San Juan 55,539 11,042 44,497 49,047 35,241 13,806 20,505 (311) 20,19415 San Ricardo 31,661 5,666 25,995 31,261 27,562 3,699 6,316 (2,341) 3,975

Samar

278

Region



Cash Position




16 Silago 128,388 87,235 41,153 45,717 43,854 1,863 6,842 (1,415) 5,42817 Sogod 200,026 143,648 56,378 86,674 73,737 12,938 11,859 (1,934) 9,92518 Tomas Uppos 83,202 33,927 49,275 37,210 29,755 7,455 8,730 9,695 18,426

Sub-Total 1,392,314 584,562 807,752 807,533 689,066 118,467 173,747 12,999 186,746

REGIONAL TOTAL 12,199,197 4,528,754 7,670,443 7,315,278 6,249,757 1,065,521 2,015,986 196,892 2,212,878

Region IX

Zamboanga del Norte1 Bacungan (Leon Postigo) 45,600 12,972 32,628 60,210 55,153 5,057 13,225 10,776 24,0012 Baliguian 38,075 15,846 22,229 70,093 64,556 5,537 2,191 1,775 3,9663 Godod 61,805 20,007 41,798 51,224 44,940 6,284 17,387 1,442 18,8304 Gutalac 74,302 8,603 65,698 84,925 81,275 3,650 17,886 (895) 16,9915 Jose Dalman 60,204 24,515 35,689 52,218 41,531 10,687 8,151 11,682 19,8336 Kalawit 63,393 17,446 45,947 54,045 46,340 7,704 6,362 11,337 17,6997 Katipunan 76,719 36,493 40,226 76,759 71,385 5,374 18,855 (2,568) 16,2878 La Libertad 46,237 13,985 32,252 30,262 26,446 3,816 22,147 7,317 29,4649 Labason 85,191 34,841 50,349 73,244 62,154 11,089 10,382 15,655 26,037

10 Liloy 82,992 39,487 43,504 71,721 58,676 13,046 8,637 7,627 16,26411 Manukan 105,214 18,955 86,260 73,477 67,488 5,989 17,135 4,144 21,27912 Mutia 53,681 19,097 34,584 38,541 27,544 10,996 4,071 11,307 15,37813 Piñan 79,133 12,128 67,005 44,627 41,936 2,690 15,446 7,591 23,03714 Polanco 122,609 48,450 74,159 71,323 67,600 3,722 30,638 2,091 32,72915 Pres. Manuel A.Roxas 204,876 93,328 111,548 94,063 72,350 21,713 13,705 11,801 25,50616 Rizal 32,294 10,039 22,255 40,381 38,100 2,280 6,989 3,961 10,95017 Salug 94,485 15,478 79,007 65,480 61,896 3,584 17,445 (4,509) 12,93618 Sergio Osmeña Sr. 273,287 125,999 147,288 90,694 71,732 18,962 32,554 4,142 36,69619 Siayan 110,598 42,145 68,453 91,241 73,906 17,335 32,094 17,993 50,08820 Sibuco - - - - - - - - - 21 Sibutad 55,048 11,003 44,045 39,244 33,455 5,789 18,309 8,199 26,50822 Sindangan 299,131 167,953 131,178 145,787 119,720 26,067 57,003 6,306 63,30923 Siocon 226,673 75,390 151,283 118,899 97,046 21,853 19,463 (6,627) 12,83624 Sirawai 95,307 38,479 56,827 55,922 55,312 610 11,658 (3,224) 8,43425 Tampilisan 51,351 16,043 35,308 50,428 46,453 3,975 9,109 8,375 17,484

Sub-Total 2,438,204 918,682 1,519,522 1,644,807 1,426,998 217,810 410,844 135,698 546,541

Zamboanga del Sur1 Aurora 298,090 104,580 193,510 130,058 66,992 63,065 55,117 6,495 61,6122 Bayog 166,947 85,115 81,831 87,403 71,543 15,859 28,599 3,169 31,7683 Dimataling 90,433 30,039 60,393 54,448 49,238 5,210 1,695 2,184 3,8794 Dinas 86,377 23,851 62,526 64,735 60,725 4,011 7,451 (96) 7,3555 Dumalinao 178,933 79,776 99,157 77,147 68,375 8,772 18,314 1,303 19,6176 Dumingag 192,466 101,251 91,215 94,325 82,918 11,407 22,064 4,938 27,0027 Guipos 66,582 25,285 41,297 46,015 54,980 (8,965) 2,765 397 3,1628 Josefina 87,597 54,218 33,379 36,217 30,428 5,788 13,191 9,995 23,1869 Kumalarang 162,831 81,704 81,127 65,452 47,251 18,201 18,445 (2,983) 15,461

10 Labangan 93,298 27,329 65,968 67,377 58,925 8,453 3,125 381 3,50711 Lakewood 65,862 8,409 57,453 52,818 47,301 5,517 3,415 4,628 8,04212 Lapuyan 115,331 48,951 66,379 68,514 62,030 6,484 10,983 14,294 25,27813 Mahayag 144,759 71,466 73,293 89,256 73,845 15,411 6,272 7,315 13,588

279

Region



Cash Position




14 Margosatubig 161,028 63,913 97,115 66,453 52,643 13,810 12,614 7,529 20,14315 Midsalip 162,323 32,852 129,470 59,504 45,008 14,495 78,017 15,916 93,93316 Molave 333,327 86,049 247,278 124,093 99,589 24,504 11,999 11,429 23,42817 Pitogo 62,814 27,979 34,835 52,996 50,257 2,740 6,147 5,809 11,95618 Ramon Magsaysay 154,689 68,687 86,002 55,774 50,270 5,504 22,278 8,101 30,37919 San Miguel 83,285 39,400 43,885 49,813 40,727 9,086 24,631 2,309 26,94020 San Pablo 98,791 22,302 76,489 55,112 54,767 345 16,789 (528) 16,26121 Sominot 48,709 7,484 41,225 42,131 34,183 7,947 5,907 3,033 8,94022 Tabina 119,455 25,627 93,828 49,702 40,672 9,029 3,183 1,517 4,70023 Tambulig 80,288 8,504 71,784 61,956 51,917 10,039 5,388 3,166 8,55424 Tigbao 86,160 36,055 50,105 45,565 37,271 8,294 17,664 7,753 25,41725 Tukuran 177,220 32,731 144,488 66,086 53,716 12,369 33,888 (6,095) 27,79326 Vincenzo Sagun 97,553 38,235 59,318 46,096 39,339 6,757 14,303 7,365 21,668

Sub-Total 3,415,145 1,231,795 2,183,350 1,709,042 1,424,909 284,133 444,244 119,326 563,569

1 Alicia 180,696 77,751 102,945 66,563 58,644 7,919 32,037 14,935 46,9722 Buug 142,761 33,535 109,225 84,243 66,881 17,362 19,229 18,665 37,8933 Diplahan 126,856 59,572 67,285 77,763 60,178 17,585 11,303 9,857 21,1604 Imelda 75,941 24,341 51,600 55,598 49,976 5,622 19,563 8,882 28,4455 Ipil 496,341 119,782 376,560 134,329 117,710 16,618 32,105 24,769 56,8746 Kabasalan 236,371 63,744 172,627 93,906 77,185 16,721 15,123 18,528 33,6517 Mabuhay 139,719 70,036 69,683 77,693 71,732 5,961 9,847 3,747 13,594 8 Malangas 146,053 42,837 103,215 64,555 48,074 16,481 23,987 13,525 37,5119 Naga 115,614 28,760 86,853 73,251 58,249 15,002 10,530 5,817 16,347

10 Olutanga 63,862 37,165 26,697 61,058 64,029 (2,971) 10,746 1,391 12,13711 Payao 58,613 14,049 44,564 62,820 56,687 6,132 7,080 4,162 11,24312 R.T. Lim 98,051 41,438 56,614 77,239 65,453 11,786 10,849 15,879 26,72813 Siay 105,392 29,383 76,009 78,591 78,429 161 1,141 (385) 75614 Talusan 61,614 24,189 37,425 43,422 34,726 8,696 6,821 10,703 17,52415 Titay 128,320 78,091 50,229 91,854 82,067 9,788 3,244 11,903 15,14716 Tungawan 89,904 35,954 53,950 97,419 86,427 10,992 18,478 3,299 21,777

Sub-Total 2,266,107 780,626 1,485,481 1,240,304 1,076,448 163,856 232,084 165,676 397,759

REGIONAL TOTAL 8,119,456 2,931,103 5,188,353 4,594,153 3,928,355 665,799 1,087,171 420,699 1,507,870

Region X

1 Baungon 125,828 41,687 84,141 82,937 78,509 4,428 38,714 11,928 50,6432 Cabanglasan 112,442 28,374 84,068 73,871 61,321 12,551 34,440 5,334 39,7743 Damulog 85,370 44,392 40,978 58,517 56,003 2,514 6,022 27,588 33,6094 Dangcagan 93,656 19,362 74,295 77,043 68,168 8,874 14,052 (2,653) 11,4005 Don Carlos 242,281 67,015 175,266 113,574 87,436 26,137 74,166 28,127 102,2936 Impasug-0ng 175,155 42,653 132,501 147,815 119,362 28,453 60,892 24,795 85,6877 Kadingilan 129,503 52,103 77,400 64,723 62,852 1,872 24,590 13,134 37,7248 Kalilangan 186,090 60,772 125,318 83,375 65,979 17,396 56,179 9,166 65,3459 Kibawe 225,510 37,293 188,217 84,015 72,413 11,603 68,156 11,250 79,406

10 Kitaokitao 216,008 53,941 162,067 120,011 113,980 6,031 23,018 6,465 29,48311 Lantapan 280,139 76,762 203,377 106,043 79,461 26,583 37,493 8,361 45,85412 Libona 204,411 38,507 165,904 105,580 102,673 2,907 23,137 651 23,788

Zamboanga Sibugay

Bukidnon

280

Region



Cash Position




13 Malitbog 215,328 34,284 181,044 85,431 78,010 7,421 33,275 8,668 41,94314 Manolo Fortich 331,627 102,342 229,285 176,275 167,716 8,560 59,116 5,058 64,17415 Maramag 327,871 89,764 238,107 178,024 157,100 20,924 44,444 27,192 71,63516 Pangantucan 285,023 59,758 225,266 111,756 93,765 17,991 64,571 4,544 69,11517 Quezon 294,679 48,911 245,768 197,575 185,565 12,010 28,565 15,716 44,28218 San Fernando 220,764 27,867 192,897 114,800 100,339 14,461 14,334 11,626 25,96019 Sumilao 67,397 27,362 40,035 62,428 58,196 4,231 1,603 7,817 9,42020 Talakag 316,971 111,786 205,185 145,682 124,398 21,284 26,346 29,617 55,963

Sub-Total 4,136,054 1,064,932 3,071,121 2,189,476 1,933,246 256,230 733,114 254,386 987,500

1 Catarman 45,928 6,348 39,580 39,135 32,236 6,899 13,526 1,056 14,5822 Guinsiliban 14,142 3,329 10,814 23,980 21,154 2,825 2,050 1,406 3,4563 Mahinog 56,314 11,821 44,493 36,660 34,498 2,163 7,023 3,715 10,7384 Mambajao 90,186 20,811 69,374 82,900 75,405 7,495 24,722 6,565 31,2865 Sagay 19,622 1,234 18,387 35,503 30,482 5,021 960 3,804 4,764

Sub-Total 226,191 43,544 182,648 218,178 193,775 24,403 48,279 16,546 64,826

Lanao del Norte1 Bacolod 34,791 21,487 13,304 47,786 46,576 1,210 588 (201) 3862 Baloi 220,422 60,497 159,925 78,131 55,926 22,206 40,484 5,084 45,5673 Baroy 40,370 13,527 26,842 49,997 44,611 5,387 5,850 268 6,1184 Kapatagan 174,806 107,967 66,838 103,904 99,408 4,497 23,785 (6,292) 17,4935 Kauswagan 40,098 21,495 18,603 46,078 45,343 735 12,988 2,003 14,9916 Kolambugan 89,120 24,253 64,867 56,162 56,073 90 16,210 3,668 19,8787 Lala 74,620 37,378 37,242 102,424 93,603 8,821 15,636 7,967 23,6028 Linamon 66,679 9,706 56,973 43,136 38,697 4,439 8,346 2,508 10,8549 Magsaysay 88,935 13,249 75,686 41,181 40,286 896 4,566 3,929 8,495

10 Maigo 68,368 50,053 18,315 48,976 51,667 (2,691) 7,416 (1,306) 6,11011 Matungao 12,561 362 12,199 29,627 27,607 2,019 265 1,112 1,37812 Munai 61,794 12,991 48,803 51,158 46,489 4,669 634 1,159 1,79213 Nunumgan 78,081 3,183 74,898 67,402 52,481 14,921 11,092 9,381 20,47314 Pantao-Ragat 18,688 5,617 13,071 44,195 40,082 4,113 176 (30) 14515 Pantar 16,851 11,534 5,317 36,764 36,182 582 104 35 14016 Poona Piagao 51,404 700 50,704 56,992 55,719 1,273 378 (170) 20817 S.N. Dimaporo 51,780 13,018 38,762 64,186 57,110 7,077 9,387 (2,673) 6,71418 Salvador 40,213 4,445 35,768 42,700 38,417 4,283 3,745 2,255 6,00019 Sapad 22,210 7,648 14,563 36,122 31,905 4,217 487 1,139 1,62520 Tagoloan 5,492 400 5,092 30,613 30,333 280 209 280 48921 Tangkal 28,645 7,835 20,809 40,023 40,383 (360) 76 11 8722 Tubod 109,530 52,150 57,380 87,641 83,616 4,025 20,397 1,121 21,518

Sub-Total 1,395,459 479,496 915,962 1,205,200 1,112,513 92,687 182,817 31,247 214,064

Misamis Occidental1 Aloran 157,339 82,931 74,407 55,334 48,873 6,461 9,407 4,814 14,2202 Baliangao 34,818 10,888 23,930 37,807 36,184 1,623 1,216 3,801 5,0163 Bonifacio 143,926 108,529 35,397 78,347 56,274 22,073 13,335 10,064 23,3994 Calamba 96,635 48,229 48,405 58,488 49,094 9,394 25,449 9,520 34,9695 Clarin 61,352 35,047 26,304 62,265 55,961 6,304 3,523 4,660 8,1826 Concepcion 104,117 23,835 80,281 28,912 23,797 5,115 5,396 4,830 10,226

Camiguin

281

Region



Cash Position




7 Don Victorino 113,159 44,346 68,813 49,158 39,412 9,746 17,296 9,127 26,4248 Jimenez 88,095 53,496 34,599 68,155 60,336 7,819 24,167 (757) 23,4119 Lopez Jaena 78,074 39,485 38,589 49,642 46,910 2,732 26,255 4,297 30,551

10 Panaon 116,034 51,387 64,647 36,853 31,205 5,649 6,747 7,488 14,23511 Plaridel 118,429 47,411 71,018 69,143 60,836 8,308 10,686 3,167 13,85412 Sapang Dalaga 101,515 25,049 76,466 42,848 39,485 3,362 7,816 6,389 14,20513 Sinacaban 74,687 49,540 25,148 43,552 43,192 359 8,032 8,569 16,60114 Tudela 100,270 67,431 32,838 60,299 50,754 9,545 11,603 8,771 20,374

Sub-Total 1,388,448 687,606 700,842 740,802 642,311 98,491 170,928 84,739 255,667

Misamis Oriental1 Alubijid 62,179 35,766 26,413 66,644 51,164 15,480 16,069 (2,521) 13,5482 Balingasag 154,477 72,898 81,579 90,264 76,225 14,039 25,813 (9,972) 15,8413 Balingoan 27,664 7,045 20,619 31,056 25,881 5,175 1,218 (284) 9344 Binuangan 54,414 11,952 42,462 32,627 21,070 11,557 4,348 4,595 8,9435 Claveria 190,466 86,296 104,170 108,743 95,191 13,551 14,887 4,238 19,1266 Gitagum 75,081 15,368 59,713 39,085 32,005 7,080 31,801 (10,129) 21,6727 Initao 108,348 44,011 64,338 61,723 50,651 11,072 15,472 10,327 25,7998 Jasaan 168,754 134,250 34,504 103,231 96,601 6,630 3,601 (2,546) 1,0569 Kinoguitan 18,256 3,998 14,258 34,864 35,163 (299) 5,441 (3,385) 2,05610 Lagonglong 94,789 55,097 39,691 42,107 35,800 6,307 11,003 765 11,76811 Laguindingan 72,021 38,106 33,914 44,893 35,476 9,416 28,077 (16,590) 11,48712 Libertad 27,391 6,811 20,580 32,077 28,096 3,980 5,598 538 6,13613 Lugait 187,831 41,785 146,046 77,834 69,390 8,443 39,524 (940) 38,58414 Magsaysay 106,554 18,320 88,234 62,941 47,778 15,163 22,335 1,785 24,12015 Manticao 81,229 6,061 75,167 55,138 48,098 7,040 25,822 (7,243) 18,57916 Medina 87,621 30,543 57,078 62,396 56,094 6,302 8,240 4,760 13,00017 Naawan 81,432 17,290 64,142 53,466 42,237 11,229 12,485 (628) 11,85718 Opol 230,713 73,281 157,432 99,544 76,774 22,770 14,868 14,577 29,44519 Salay 78,617 29,934 48,683 54,156 43,422 10,734 21,624 2,206 23,82920 Sugbong Cogon 49,400 21,596 27,804 53,917 30,302 23,615 2,211 12,184 14,39521 Tagoloan 206,342 100,665 105,676 198,862 189,865 8,997 6,596 4,334 10,93022 Talisayan 43,688 13,915 29,773 50,732 44,503 6,229 2,219 11,847 14,06623 Villanueva 117,777 83,370 34,407 102,443 91,175 11,269 19,718 (3,474) 16,245

Sub-Total 2,325,042 948,357 1,376,684 1,558,742 1,322,961 235,781 338,969 14,445 353,414

REGIONAL TOTAL 9,471,193 3,223,936 6,247,258 5,912,398 5,204,806 707,592 1,474,108 401,363 1,875,471

Region XI

Compostela Valley1 Compostela 259,010 61,423 197,587 129,698 119,358 10,340 41,443 (135) 41,3082 Laak 163,817 79,306 84,511 169,543 158,648 10,894 17,045 (585) 16,4603 Mabini 105,936 42,343 63,593 88,295 80,751 7,544 9,280 8,382 17,6614 Maco 251,096 97,362 153,734 163,507 126,376 37,131 22,374 34,640 57,0135 Maragusan 105,825 19,790 86,035 126,014 112,604 13,410 34,951 (6,936) 28,0156 Mawab 211,576 84,757 126,818 72,438 64,001 8,437 33,010 2,374 35,3847 Monkayo 399,656 163,806 235,850 233,724 220,035 13,689 62,616 11,744 74,361

282

Region



Cash Position




8 Montevista 95,758 28,248 67,510 92,093 82,118 9,974 25,415 4,385 29,8009 Nabunturan 176,414 65,458 110,956 149,111 131,344 17,767 32,110 8,652 40,76110 New Bataan 149,542 57,818 91,724 116,267 106,938 9,329 38,638 1,898 40,53611 Pantukan 211,888 58,439 153,448 146,319 126,802 19,516 39,798 4,461 44,260

Sub-Total 2,130,516 758,750 1,371,766 1,487,006 1,328,975 158,031 356,681 68,878 425,559

Davao del Norte1 Asuncion 186,298 114,184 72,113 103,814 84,907 18,907 10,341 10,256 20,5982 Carmen 181,244 69,076 112,168 112,315 101,990 10,325 24,997 6,927 31,9233 Dujali 91,937 21,717 70,219 54,661 46,148 8,513 7,354 2,196 9,5504 Kapalong 349,301 119,836 229,465 176,637 150,555 26,082 43,346 24,177 67,5225 New Corella 146,700 48,539 98,160 89,982 76,513 13,469 14,648 11,111 25,7596 San Isidro 40,659 26,269 14,390 55,490 53,914 1,575 9,689 3,131 12,8207 Sto. Tomas 434,849 149,564 285,286 188,750 153,242 35,508 105,776 15,523 121,3008 Talaingod 139,930 65,811 74,120 87,324 82,118 5,206 14,538 5,761 20,299

Sub-Total 1,570,918 614,996 955,922 868,973 749,388 119,585 230,690 79,082 309,771

Davao Oriental1 Baganga 141,060 12,406 128,654 147,761 112,898 34,863 3,753 23,221 26,9742 Banay-Banay 139,185 31,316 107,869 105,987 89,775 16,211 22,176 11,959 34,1353 Boston 110,371 20,314 90,058 57,672 50,189 7,483 15,430 3,428 18,8584 Caraga 227,166 119,292 107,874 100,556 78,258 22,298 56,457 21,993 78,4505 Cateel 104,384 48,257 56,127 90,333 75,302 15,030 8,516 788 9,3036 Gov. Generoso 72,573 21,585 50,989 100,882 96,978 3,903 6,605 6,471 13,0767 Lupon 188,601 43,174 145,428 165,791 144,439 21,352 26,611 15,374 41,9868 Manay 94,619 33,180 61,439 91,996 86,251 5,745 12,964 8,009 20,9739 San Isidro 88,140 38,710 49,429 70,808 63,010 7,799 20,414 8,483 28,897

10 Tarragona 136,810 81,815 54,995 101,610 58,630 42,979 7,305 (1,297) 6,008Sub-Total 1,302,910 450,049 852,861 1,033,395 855,731 177,665 180,233 98,429 278,662

Davao del Sur1 Bansalan 126,035 35,785 90,251 103,967 84,014 19,954 20,020 14,685 34,7052 Don Marcelino 84,697 11,082 73,615 75,063 66,758 8,305 6,098 3,903 10,0013 Hagonoy 103,035 45,113 57,922 81,518 72,799 8,719 14,074 16,294 30,3684 Jose Abad Santos 185,004 46,986 138,018 122,221 105,183 17,038 7,298 5,096 12,3945 Kiblawan 240,524 128,974 111,550 93,860 73,928 19,933 20,745 8,873 29,6176 Magsaysay 85,511 41,678 43,833 84,912 82,593 2,318 8,928 2,231 11,1597 Malalag 148,978 53,496 95,482 80,467 75,151 5,316 15,872 3,264 19,1368 Malita 420,867 129,949 290,918 196,605 151,743 44,862 29,223 19,281 48,5039 Matanao 149,725 56,796 92,929 93,690 80,509 13,181 22,097 4,663 26,760

10 Padada 58,572 4,429 54,143 63,349 59,467 3,882 3,205 1,923 5,12811 Santa Cruz 424,349 243,002 181,347 173,275 134,138 39,138 62,355 31,707 94,06312 Santa Maria 110,531 9,269 101,262 83,411 71,008 12,403 1,415 1,813 3,22813 Saranggani 76,728 25,752 50,976 46,304 36,577 9,727 6,387 4,900 11,28714 Sulop 32,079 18,431 13,648 67,101 61,280 5,821 6,319 3,006 9,325

Sub-Total 2,246,636 850,743 1,395,893 1,365,745 1,155,149 210,596 224,034 121,641 345,675

REGIONAL TOTAL 7,250,980 2,674,538 4,576,442 4,755,119 4,089,243 665,876 991,638 368,030 1,359,668

283

Region



Cash Position




Region XII

North Cotabato1 Alamada 190,681 71,220 119,461 138,070 115,229 22,842 68,598 17,587 86,1852 Aleosan 82,007 24,754 57,253 66,407 60,060 6,348 1,601 8,748 10,3493 Antipas 77,286 32,725 44,561 91,887 87,165 4,722 6,440 8,844 15,2844 Arakan 92,812 26,675 66,137 111,737 94,780 16,956 17,483 10,868 28,3505 Banisilan 78,608 41,175 37,433 96,830 93,132 3,698 723 2,274 2,9976 Carmen 310,215 46,240 263,975 173,860 128,817 45,043 112,234 (22) 112,2127 Kabacan 211,308 89,273 122,035 151,232 142,647 8,585 19,265 11,944 31,2098 Libungan 105,434 84,366 21,068 81,015 78,894 2,121 1,023 5,022 6,0459 Magpet 181,698 48,545 133,153 124,965 100,056 24,909 36,715 1,459 38,174

10 Makilala 254,247 107,674 146,573 143,699 142,179 1,521 33,206 11,729 44,93411 Matalam 281,529 29,180 252,350 132,547 111,272 21,275 71,417 27,609 99,02612 Midsayap 276,562 82,087 194,475 178,576 142,203 36,373 79,344 18,284 97,62813 M'lang 225,682 86,289 139,393 145,902 124,602 21,299 31,193 12,243 43,43614 Pigcawayan 122,386 29,263 93,123 105,534 98,768 6,766 35,404 7,209 42,61315 Pikit 177,343 54,017 123,326 159,096 147,856 11,240 6,897 6,153 13,05016 President Roxas 143,689 55,045 88,644 116,421 105,862 10,559 31,473 (5,242) 26,23117 Tulunan 85,270 41,229 44,041 102,146 95,201 6,946 21,529 7,248 28,776

Sub-Total 2,896,757 949,756 1,947,001 2,119,925 1,868,722 251,203 574,545 151,954 726,499

Sarangani1 Alabel 215,927 43,545 172,382 149,160 130,567 18,593 41,694 13,522 55,2162 Glan 325,324 40,220 285,104 167,316 129,717 37,599 74,808 38,812 113,6203 Kiamba 96,778 42,838 53,940 101,380 97,758 3,622 13,231 5,107 18,3384 Maasim 98,290 29,668 68,622 105,229 96,283 8,946 7,390 4,414 11,8045 Maitum 143,841 18,109 125,732 81,445 67,918 13,527 21,477 13,610 35,0876 Malapatan 150,981 14,417 136,565 130,073 110,931 19,142 24,070 8,088 32,1587 Malungon 174,895 27,010 147,886 171,602 156,172 15,430 5,437 4,066 9,502

Sub-Total 1,206,037 215,807 990,230 906,205 789,345 116,860 188,106 87,619 275,725

South Cotabato1 Banga 142,912 72,416 70,495 116,110 104,944 11,165 21,982 6,039 28,0212 Lake Sebu 133,417 69,022 64,394 129,678 124,752 4,927 12,708 5,627 18,3343 Norala 95,803 26,091 69,712 76,095 69,547 6,547 19,898 1,845 21,7434 Polomolok 798,119 322,714 475,405 299,399 199,453 99,946 122,195 100,172 222,3675 Santo Niño 125,564 54,529 71,035 66,331 58,542 7,789 20,181 17,455 37,6366 Surallah 268,735 134,191 134,544 164,428 134,799 29,629 47,820 22,000 69,8207 Tampakan 114,884 21,598 93,286 100,451 93,746 6,704 28,872 (5,077) 23,7958 Tantangan 87,281 36,704 50,577 62,137 60,773 1,365 5,547 (753) 4,7949 T'boli 231,868 70,016 161,852 168,866 136,513 32,353 23,237 16,576 39,813

10 Tupi 104,342 50,738 53,603 116,870 109,604 7,266 29,706 (6,326) 23,380Sub-Total 2,102,925 858,020 1,244,905 1,300,365 1,092,673 207,691 332,145 157,558 489,703

Sultan Kudarat1 Bagumbayan 207,906 23,839 184,067 127,248 110,353 16,895 46,817 25,252 72,0692 Columbio 111,554 19,913 91,641 115,511 106,812 8,699 11,930 641 12,571

284

Region



Cash Position




3 Esperanza 148,067 11,964 136,103 98,411 84,974 13,436 51,836 5,150 56,9864 Isulan 170,897 21,386 149,511 162,484 139,333 23,151 32,517 2,137 34,6545 Kalamansig 117,558 50,274 67,284 117,998 107,325 10,673 15,677 14,124 29,8026 Lambayong 151,060 78,844 72,216 93,340 83,943 9,398 5,443 6,485 11,9287 Lebak 169,419 48,381 121,037 131,654 116,748 14,906 33,624 12,252 45,8768 Lutayan 59,407 31,689 27,718 85,372 85,113 259 5,172 921 6,0939 Ninoy Aquino 50,871 16,286 34,584 72,910 64,298 8,612 3,858 6,876 10,734

10 Palimbang 155,208 17,720 137,488 125,113 114,080 11,033 1,182 4,046 5,22811 Pres. Quirino 50,027 14,453 35,574 68,083 61,185 6,898 5,381 (95) 5,286

Sub-Total 1,391,974 334,751 1,057,224 1,198,125 1,074,164 123,960 213,437 77,790 291,227

REGIONAL TOTAL 7,597,693 2,358,334 5,239,359 5,524,619 4,824,905 699,714 1,308,233 474,921 1,783,154

Region XIII

Agusan del Sur1 Bunawan 335,348 85,304 250,044 180,297 136,237 44,060 19,591 9,213 28,8042 Esperanza 218,556 50,261 168,294 226,964 211,211 15,753 56,135 9,635 65,7703 La Paz 193,058 51,983 141,075 164,586 140,102 24,484 10,290 2,305 12,5954 Loreto 257,431 85,506 171,925 164,753 121,121 43,631 41,517 5,961 47,4785 Prosperidad 292,331 79,650 212,680 154,050 135,541 18,509 50,583 6,253 56,8376 Rosario 142,651 41,396 101,255 119,706 103,315 16,391 12,970 11,193 24,1637 San Francisco 243,954 63,250 180,704 151,581 140,069 11,513 23,164 11,499 34,6628 San Luis 43,058 11,528 31,530 127,108 117,590 9,518 6,762 (3,761) 3,0019 Santa Josefa 199,175 129,189 69,987 75,601 69,619 5,982 3,194 (1,117) 2,077

10 Sibagat 150,269 29,477 120,793 99,025 86,109 12,916 21,717 (1,253) 20,46411 Talacogon 113,313 40,116 73,197 98,819 84,919 13,900 13,574 706 14,28012 Trento 301,306 146,410 154,896 147,365 128,725 18,641 39,514 11,065 50,57813 Veruela 115,801 40,865 74,936 85,502 69,368 16,133 7,623 3,269 10,892

Sub-Total 2,606,252 854,937 1,751,315 1,795,356 1,543,925 251,431 306,634 64,967 371,601

Agusan del Norte1 Buenavista 127,399 20,947 106,452 118,617 107,383 11,233 63,740 (22,779) 40,9612 Carmen 62,998 22,278 40,720 54,070 52,235 1,835 358 6,316 6,6743 Jobonga 82,231 28,946 53,285 75,801 67,136 8,665 4,054 3,886 7,9404 Kitcharao 145,557 39,116 106,441 62,849 56,060 6,789 9,493 8,563 18,0555 Las Nieves 76,392 26,401 49,990 104,211 94,206 10,006 16,210 9,827 26,0366 Magallanes 38,232 10,285 27,948 61,540 52,119 9,421 7,280 1,127 8,4087 Nasipit 66,447 18,117 48,330 88,818 80,774 8,044 10,590 9,165 19,7548 R. T. Romualdes 51,664 16,133 35,531 40,512 39,747 765 9,347 2,195 11,5429 Santiago 109,458 18,424 91,034 56,904 46,558 10,346 7,550 8,967 16,517

10 Tubay 49,278 13,024 36,254 48,551 46,265 2,286 6,908 1,848 8,756Sub-Total 809,655 213,670 595,986 711,873 642,483 69,389 135,530 29,115 164,644

Dinagat Islands1 Basilisa 94,914 17,789 77,126 65,730 42,012 23,718 3,956 6,339 10,2952 Cagdianao 132,434 25,224 107,210 66,828 55,742 11,086 38,436 (10,611) 27,8253 Dinagat 112,348 6,021 106,328 39,601 29,620 9,981 4,107 4,295 8,4024 Libjo 79,074 16,267 62,806 50,949 37,382 13,567 20,855 2,549 23,4045 Loreto 105,361 28,331 77,030 57,014 46,996 10,018 12,407 2,423 14,8306 San Jose 73,842 11,329 62,513 47,506 41,501 6,005 13,064 6,594 19,6587 Tubajon 57,518 15,961 41,556 39,055 36,687 2,368 5,194 559 5,753

Sub-Total 655,491 120,922 534,569 366,684 289,941 76,743 98,019 12,148 110,167

285

Region



Cash Position




Surigao del Norte1 Alegria 104,296 81,275 23,021 35,519 26,442 9,077 11,855 (5,244) 6,6112 Bacuag 60,598 21,188 39,411 38,375 34,376 3,999 8,263 490 8,7533 Burgos 19,052 2,357 16,695 23,448 22,983 465 980 857 1,8374 Claver 251,550 21,897 229,653 134,255 80,547 53,708 79,078 20,819 99,8985 Dapa 121,931 28,120 93,811 51,472 39,548 11,925 11,894 2,880 14,7746 Del Carmen 68,230 13,648 54,583 44,824 36,267 8,557 8,687 (515) 8,1727 Gen. Luna 56,417 7,655 48,761 32,700 31,843 857 5,762 151 5,9138 Gigaquit 58,240 17,488 40,752 46,931 37,682 9,249 8,045 9,541 17,5869 Mainit 138,738 40,086 98,653 65,578 51,860 13,718 7,354 13,892 21,246

10 Malimono 91,640 49,061 42,579 39,310 35,845 3,465 14,378 1,897 16,27611 Pilar 58,912 34,583 24,329 31,393 29,642 1,750 3,633 1,845 5,47812 Placer 93,811 15,463 78,348 60,016 46,541 13,475 9,797 9,394 19,19113 San Benito 56,521 39,671 16,850 25,733 23,215 2,518 4,875 167 5,04114 San Francisco 22,407 13,135 9,272 34,360 32,414 1,946 2,774 3,249 6,02415 San Isidro 50,307 22,208 28,099 26,769 23,266 3,503 2,789 2,824 5,61316 Sison 41,967 9,213 32,754 44,719 43,033 1,686 6,737 3,395 10,13217 Socorro 37,000 16,476 20,524 46,230 42,360 3,870 2,286 1,829 4,11518 Santa Monica 47,846 3,609 44,237 29,547 26,799 2,748 1,735 1,239 2,97419 Taganaan 116,035 10,813 105,222 47,795 43,524 4,271 70,085 (23,437) 46,64820 Tubod 58,653 20,964 37,689 39,009 29,855 9,154 12,924 15,638 28,563

Sub-Total 1,554,152 468,911 1,085,241 897,982 738,043 159,939 273,932 60,912 334,844

Surigao del Sur1 Barobo 91,993 27,208 64,784 81,680 72,602 9,078 8,412 9,003 17,4152 Bayabas 23,067 3,667 19,400 34,592 32,985 1,607 2,704 2,469 5,1733 Cagwait 99,002 48,710 50,292 58,713 58,708 5 3,849 4,025 7,8744 Cantilan 178,263 49,134 129,129 75,223 68,058 7,165 13,169 3,601 16,7715 Carmen 38,047 23,816 14,230 40,946 40,591 355 7,490 4,729 12,2196 Carrascal 177,141 20,869 156,272 128,398 73,529 54,870 61,881 21,204 83,0857 Cortes 48,557 15,926 32,631 44,643 41,540 3,103 5,540 1,318 6,8578 Hinatuan 56,445 22,798 33,647 82,586 82,147 439 7,277 (328) 6,9499 Lanuza 52,696 11,898 40,798 54,691 52,668 2,023 10,089 1,769 11,859

10 Lianga 50,325 38,672 11,654 58,481 57,175 1,306 2,515 760 3,27611 Lingig 120,979 57,235 63,744 69,692 70,757 (1,065) 13,492 (2,227) 11,26512 Madrid 39,767 14,014 25,753 47,801 46,955 846 781 2,479 3,26013 Marihatag 103,921 49,684 54,237 65,399 63,188 2,211 9,165 11,298 20,46314 San Agustin 106,219 38,815 67,404 58,819 50,337 8,482 2,230 5,875 8,10515 San Miguel 101,324 33,813 67,512 96,213 85,543 10,670 12,417 13,184 25,60116 Tagbina 103,928 28,457 75,471 80,142 75,532 4,610 2,892 2,535 5,42717 Tago 100,059 67,507 32,552 71,636 66,916 4,720 4,963 5,182 10,146

Sub-Total 1,491,732 552,223 939,510 1,149,656 1,039,231 110,425 168,868 86,877 255,745

REGIONAL TOTAL 7,117,283 2,210,662 4,906,620 4,921,550 4,253,623 667,927 982,982 254,019 1,237,001

286

Region



Cash Position




ARMM

Lanao del Sur1. Bacolod Kalawi 84,243 19,104 65,138 71,945 66,824 5,120 497 401 8982. Balabagan 32,681 4,135 28,546 62,461 62,457 4 160 5 1653. Balindong 23,157 7 23,150 68,178 67,047 1,131 252 1,408 1,6604. Bayang 32,541 3,079 29,463 45,138 45,084 54 50 (15) 365. Binidayan 33,162 6,094 27,069 49,498 44,325 5,173 64 12 766. Buadipuso Buntong 22,937 1,274 21,663 49,889 45,255 4,634 149 5 1547. Bubong 78,192 17,701 60,491 98,054 91,790 6,263 1,350 (949) 4018. Bumbaran 31,696 4,849 26,846 70,457 68,911 1,547 100 (22) 789. Butig 1,963 306 1,657 59,982 60,145 (163) 65 76 141

10. Calanugas 10,418 2,237 8,181 42,297 39,990 2,308 19 3 2211. Ditsaan Ramain 41,665 7,155 34,510 66,991 66,691 300 288 (188) 10012. Ganassi 13,716 377 13,338 57,787 58,249 (461) 298 (139) 16013. Kapai 25,638 310 25,328 63,231 63,340 (109) 54 13 6714. Kapatagan 84,298 2,352 81,946 57,926 57,496 431 130 515 64515. Lumba Bayabao 46,364 1,325 45,039 115,281 114,179 1,103 428 (61) 36716. Lumbaca Unayan 4,188 50 4,139 29,407 29,339 68 290 (239) 5117. Lumbatan 22,523 2,736 19,788 44,793 43,763 1,029 62 1,502 1,56318. Lumbayangue 24,915 581 24,334 58,221 59,151 (930) 28 177 20519. Madalum 54,853 743 54,110 77,414 76,568 846 349 (300) 4920. Madamba 6,119 180 5,938 50,266 50,546 (280) 520 80 60021. Maguing 37,442 1,024 36,418 89,877 89,417 460 17 3 2022. Malabang 87,103 878 86,224 98,092 84,127 13,966 1,149 13,993 15,14223. Marantao 39,467 851 38,616 90,260 89,323 937 19 24 4324. Marogong 17,642 665 16,976 51,365 52,573 (1,207) 56 117 17325. Masiu 19,917 2,000 17,917 46,459 46,443 16 1,359 (1,021) 33926. Mulondo 57,866 17,452 40,414 66,079 63,542 2,537 448 (13) 43427. Pagayawan 12,189 120 12,069 48,820 49,141 (321) 66 81 14728. Piagapo 68,023 27,858 40,164 67,112 61,765 5,347 569 86 65629. Picong 32,916 423 32,493 68,572 68,279 293 38 22 6030. Poona Bayabao 21,743 224 21,519 60,819 59,801 1,018 311 1,668 1,98031. Pualas 12,782 287 12,496 50,263 49,267 996 26 2 2832. Saguiaran 37,321 673 36,648 73,202 70,033 3,169 47 1,825 1,87233. Sultan Dumalondong 2,549 95 2,454 31,591 31,714 (122) 50 57 10734. Tagoloan 24,221 509 23,711 54,159 54,075 85 24 36 6035. Tamparan 42,761 461 42,300 53,642 53,636 5 27 (5) 2236. Taraka 34,320 354 33,966 63,464 61,368 2,096 41 62 10337. Tubaran 31,253 709 30,545 67,560 67,551 9 18 (6) 1238. Tugaya 23,619 124 23,495 48,905 48,869 36 39 (8) 3039. Wao 79,541 4,820 74,720 102,899 93,022 9,877 5,925 11,325 17,250

Sub-Total 1,357,942 134,121 1,223,820 2,472,356 2,405,094 67,261 15,384 30,532 45,916

Sulu1. Hadji Panglima Tahil 13,284 3,652 9,632 25,149 23,376 1,773 2,071 641 2,7122. Indanan 27,410 8,327 19,083 97,136 94,776 2,360 187 306 4933. Jolo 89,995 31,791 58,204 145,909 142,725 3,184 5,167 (3,950) 1,2174. Kalingalan Caluang 22,260 1,870 20,390 52,139 52,107 32 520 561 1,081

287

Region



Cash Position




5. Lugus 17,880 1,901 15,979 38,077 37,870 208 84 (26) 586. Luuk 50,532 929 49,603 61,214 60,048 1,166 1,035 871 1,9067. Maimbung 12,253 2,749 9,504 52,326 52,031 295 328 2,123 2,4528. Panamao 23,571 899 22,671 62,673 62,189 483 527 851 1,3789. Pandami 42,030 23,719 18,311 49,889 46,043 3,846 739 2,529 3,268

10. Panglima Estino 12,309 5,956 6,353 49,957 41,203 8,754 373 79 45211. Panglima Omar 29,169 723 28,446 45,166 37,606 7,560 261 1,220 1,48112. Pangutaran 28,199 4,488 23,711 62,070 54,288 7,782 299 459 75813. Parang 30,281 18,359 11,922 84,158 82,730 1,428 160 1,842 2,00214. Pata 25,800 417 25,383 38,156 34,903 3,252 121 140 26115. Patikul 13,844 307 13,537 80,038 79,707 330 1,854 (541) 1,31316. Siasi 39,902 6,104 33,799 83,511 81,944 1,566 437 5,367 5,80417. Talipao 43,345 7,906 35,439 111,974 97,391 14,584 1,428 340 1,76818. Tapul 22,655 69 22,586 37,885 34,067 3,819 152 (53) 9919. Tongkil (Banguingui) 29,549 18,558 10,990 54,482 54,453 29 70 100 170

Sub-Total 574,267 138,724 435,543 1,231,907 1,169,456 62,451 15,813 12,860 28,672

Tawi-Tawi1 Bongao 46,773 4,833 41,940 115,643 118,089 (2,446) 9,508 (3,640) 5,8682 Languyan 67,554 6,748 60,806 131,283 106,352 24,932 1,257 25,646 26,9033 Mapun 43,884 16,365 27,518 61,556 51,694 9,863 104 5,944 6,0484 Panglima Sugala 39,980 2,266 37,714 93,445 80,696 12,748 1,615 (28) 1,5875 Sapa-Sapa 18,900 3,002 15,898 67,624 66,775 849 60 1,046 1,1056 Sibutu 22,108 5,901 16,207 66,725 62,408 4,317 8,324 (3,060) 5,2647 Simunul 13,349 3,038 10,311 61,882 61,866 16 855 25 8808 Sitangkai 47,297 20,586 26,711 117,117 102,799 14,318 57 5,948 6,0069 South Ubian 59,949 42,014 17,935 85,536 75,831 9,705 107 1,017 1,12310 Tandubas 62,425 29,398 33,027 91,511 83,004 8,507 906 354 1,26011 Turtle Island 14,535 12,431 2,104 30,582 30,804 (222) 780 (222) 558

Sub-Total 436,754 146,583 290,171 922,905 840,319 82,586 23,573 33,029 56,602

Basilan

1 Adjul - - - - - - - - - 2 Akbar - - - - - - - - - 3 Al-Barka - - - - - - - - - 4 Hdj Muthamad - - - - - - - - - 5 Lantawan 96,884 63,396 33,488 67,577 67,302 275 1,357 244 1,6016 Maluso 70,561 62,025 8,536 68,816 68,010 806 295 1,384 1,6797 Sumicip 127,792 46,180 81,612 97,136 101,252 (4,116) 131 (72) 598 Tabuan Lasa 34,282 26,860 7,422 42,443 42,430 14 721 109 8309 Tipo-tipo 151,349 55,857 95,492 49,209 48,119 1,090 871 626 1,49710 Tuburan 57,365 24,479 32,887 78,654 70,113 8,541 436 1,335 1,77111 Unkaya Pukan 15,422 2,202 13,219 49,429 49,107 323 955 (741) 213

Sub-Total 553,656 281,000 272,656 453,265 446,333 6,932 4,766 2,885 7,650

Maguindanao1 Ampatuan 59,705 13,393 46,312 66,380 58,158 8,222 700 1,220 1,9202 Barira 36,218 9,844 26,373 59,102 55,036 4,065 75 1,078 1,1543 Buldon 104,404 46,828 57,576 81,931 72,197 9,734 314 274 5874 Buluan 47,334 25,698 21,635 78,872 74,590 4,282 1,308 847 2,154

288

Region



Cash Position




5 Datu Abdullah Sangki 22,803 4,916 17,887 62,863 61,048 1,815 647 1,448 2,0956 Datu Anggal Midtimbang 11,252 1,932 9,320 3,946 3,946 - 94.79 (29.77) 65.02 7 Datu Blah Sinsuat - - - - - - - - - 8 Datu Hoffer - - - - - - - - - 9 Datu Montawal 19,340 306 19,034 48,528 48,286 242 55 (3) 52

10 Datu Odin Sinsuat 92,342 51,367 40,975 152,389 146,815 5,573 2,703 2,696 5,39811 Datu Paglas 90,668 31,603 59,065 56,617 50,890 5,727 1,004 4,492 5,49612 Datu Piang 68,079 25,306 42,772 86,395 83,405 2,990 129 232 36113 Datu Salibo - - - - - - - - - 14 Datu Saudi Ampatuan - - - - - - - - - 15 Datu Unsay 330,959 6,025 324,934 58,523 50,689 7,834 1,239 2,225 3,46416 Guindulungan 34,863 9,790 25,073 37,257 37,226 31 556 (460) 9517 Kabuntalan 46,824 26,497 20,327 50,880 41,278 9,602 63 5,698 5,76118 Mamasapano 54,290 9,548 44,742 47,400 45,544 1,856 718 522 1,23919 Mangudadatu 18,497 2,055 16,442 5,851 5,860 (9) 18 (8) 1020 Matanog 68,046 61,748 6,297 61,162 52,659 8,503 276 816 1,09221 Northern Kabuntalan 30,309 774 29,535 415 770 (355) 102 (14) 8822 Pagalungan 20,441 8,079 12,363 115,169 116,513 (1,343) 649 139 78823 Paglat 23,075 5,589 17,486 42,015 37,895 4,121 261 3,249 3,51024 Pandag 3,194 398 2,796 1,443 1,843 (400) 80 27 10625 Parang 113,946 31,313 82,633 178,446 175,811 2,634 2,485 438 2,92326 Rajah Buayan 19,746 9,401 10,345 42,941 41,794 1,147 449 767 1,21627 S.K. Pendatun 34,908 12,224 22,683 62,065 59,004 3,061 746 3,147 3,89328 Saidona Mustapha - - - - - - - - - 29 Shariff Aguak 65,194 21,110 44,084 105,328 96,713 8,615 1,901 53 1,95430 South Upi 69,592 30,701 38,891 58,840 48,279 10,560 4,694 3,439 8,13331 Sultan Kudarat 92,466 39,718 52,748 162,828 152,780 10,048 23,486 6,263 29,74932 Sultan Mastura 34,940 7,058 27,882 50,525 45,469 5,056 2,721 2,300 5,02233 Sultan Sa Barongis 14,613 5,458 9,155 55,719 55,120 600 301 969 1,27034 Talayan 40,168 524 39,644 44,086 38,931 5,155 60 436 49535 Talitay 16,719 7,956 8,762 39,153 38,131 1,022 60 1 6136 Upi 138,491 61,389 77,102 125,649 110,229 15,420 9,371 86 9,457

Sub-Total 1,823,422 568,547 1,254,875 2,042,718 1,906,911 135,807 57,264 42,346 99,610REGIONAL TOTAL 4,746,041 1,268,975 3,477,066 7,123,151 6,768,113 355,038 116,799 121,652 238,451

GRAND TOTAL 190,852,457 64,347,443 126,505,014 124,064,880 104,848,912 19,215,969 34,750,196 9,496,577 44,246,774

289

Part VII

Financial Profile and Results of Audit

of Barangays

293

Part VII - Financial Profile and Results of Audit of Barangays As mandated by Section 384 of the Local Government Code, the barangay as a basic

political unit serves as the primary planning and implementing unit of government policies, plans, programs, projects and activities in the community, and as a forum wherein the collective views of the people may be expressed, crystallized and considered, and where disputes may be amicably settled.

Under COA Circular 99-005 dated November 11, 1999, City and Municipal (C/M)

accountants shall keep the financial records and submit the consolidated year-end financial statements of barangays. As of December 31, 2011, 29,069 or 69% barangays of the 42,026 barangays submitted their FS to COA.

Due to the sheer number of barangays which makes it physically impossible to audit

annually COA adopted a three year cyclical audit of barangays. For the year 2011, 41% of barangays were audited overall.

A summary of barangays by region with number of FS submission is shown below while

the financial profiles as to financial condition (assets, liabilities, equity) and financial position (income, expenses and net income) of the barangays by city and municipality is presented in the following pages.

Table 38.0 – Summary of Barangays by Region

Region

2011

No. of Barangays

Cities Muns. Total % of

Submission

N C R 1,705 1330 10 1,340 79%

C A R 1,176 84 985 1,069 91%

REGION I 3,265 453 2,796 3,249 100%

REGION II 2,311 21 1,447 1,468 64%

REGION III 3,102 436 1,950 2,386 77%

REGION IV 5,469 622 3,763 4,385 80%

REGION V 3,471 237 2,193 2,430 70%

REGION VI 4,051 317 2,303 2,620 65%

REGION VII 3,003 244 1,813 2,057 68%

REGION VIII 4,390 385 1,160 1,545 35%

REGION IX 1,904 164 583 747 39%

REGION X 2,022 368 1,498 1,866 92%

REGION XI 1,162 230 658 888 76%

REGION XII 1,194 130 629 759 64%

REGION XIII 1,311 174 590 764 58%

A R M M 2,490 45 1,451 1,496 60% T O T A L 42,026 5,240 23,829 29,069 69%

Region

MunicipalitiesTotal No. of Barangays

No. of Barangays with FS

Assets Liabilities Equity Income Expenses Net Income (Loss)

NCR1 Caloocan 188 89 800,631 97,569 703,062 454,004 295,734 158,270 2 Las Pinas 20 20 537,482 6,805 530,677 287,818 257,930 29,888 3 Makati 33 33 1,439,502 153,627 1,285,875 1,030,454 986,635 43,818 4 Malabon 21 21 161,110 20,185 140,925 187,783 190,261 (2,479) 5 Mandaluyong 27 27 252,565 8,501 244,064 296,623 281,824 14,799 6 Manila 897 897 4,011,807 550,546 3,461,262 1,651,228 1,613,684 37,545 7 Marikina 16 16 506,662 20,965 485,697 232,583 235,253 (2,670) 8 Muntilupa 9 9 251,916 20,920 230,996 319,069 312,150 6,919 9 Navotas 14 14 234,960 33,780 201,180 128,763 98,359 30,403

10 Paranaque 16 16 558,130 59,863 498,268 430,067 413,335 16,732 11 Pasay 201 69 206,002 14,705 191,297 155,992 138,739 17,252 12 Pasig 30 30 784,044 118,103 665,941 571,546 554,971 16,576 13 Quezon City 142 8 108,224 8,811 99,413 66,794 58,469 8,325 14 San Juan 21 21 125,492 4,968 120,525 124,252 110,688 13,565 15 Taguig 28 28 727,298 83,746 643,551 383,660 325,791 57,868 16 Valenzuela 32 32 645,839 6,153 639,686 382,575 287,283 95,291 17 Pateros 10 10 41,128 7,051 34,077 34,960 30,247 4,713

Sub-Total 1,705 1,340 11,392,792 1,216,296 10,176,495 6,738,170 6,191,355 546,815CARAbra

1 Baay-Licuan 11 11 1,266 - 1,266 4,299 4,167 133 2 Bangued 31 31 3,943 - 3,943 33,933 33,804 129 3 Boliney 8 - - - - - - - 4 Bucay 21 21 270 - 270 3,336 3,366 (30) 5 Bucloc 4 4 320 - 320 1,627 1,615 12 6 Daguioman 4 4 2,170 - 2,170 3,056 3,047 9 7 Danglas 7 7 929 - 929 6,101 5,864 236 8 Dolores 15 15 3,627 - 3,627 9,384 9,196 188 9 La Paz 12 12 4,001 - 4,001 8,633 8,361 273

10 Lacub 6 6 1,236 - 1,236 3,150 3,004 146 11 Lagangilang 17 17 4,418 - 4,418 7,752 7,594 157 12 Lagayan 5 5 1,004 - 1,004 3,544 3,544 (0) 13 Langiden 6 6 153 - 153 1,553 1,548 4 14 Luba 8 8 1,243 138 1,105 7,237 6,980 257 15 Malibcong 12 12 1,647 - 1,647 8,468 8,072 396 16 Manabo 11 11 19,784 - 19,784 9,488 8,823 665 17 Peñarrubia 9 9 1,441 - 1,441 7,869 7,870 (0) 18 Pidigan 15 15 3,239 - 3,239 7,121 7,106 15

294

Financial Profile of BarangaysCalendar Year 2011

Financial PositionFinancial Condition

(In Thousand Pesos)

Region





19 Pilar 19 19 5,978 237 5,741 16,332 16,212 120 20 Sallapadan 9 9 1,229 - 1,229 4,085 3,956 129 21 San Isidro 9 9 1,790 - 1,790 7,016 6,800 216 22 San Juan 19 19 4,366 - 4,366 14,700 14,618 82 23 San Quintin 6 6 3,006 - 3,006 5,516 5,441 75 24 Tayum 11 11 941 5 936 5,383 5,552 (168) 25 Tineg 10 10 303 - 303 2,772 2,620 153 26 Tubo 10 10 16,145 - 16,145 8,185 7,596 589 27 Villaviciosa 8 8 773 - 773 5,525 5,469 56

Sub-Total 303 295 85,223 380 84,843 196,067 192,224 3,842Ifugao

1 Aguinaldo 16 16 22,881 1,675 21,206 21,244 16,680 4,564 2 Alfonso Lista 20 20 50,881 606 50,274 33,587 27,169 6,418 3 Asipulo 9 9 15,760 5,003 10,757 11,673 9,267 2,405 4 Banaue 18 18 20,583 4,132 16,451 19,028 18,772 257 5 Hingyon 12 - - - - - - - 6 Hungduan 9 9 7,748 3,940 3,808 9,003 7,051 1,952 7 Kiangan 14 14 8,414 3,259 5,155 14,496 14,344 152 8 Lagawe 20 20 24,756 3,314 21,442 20,170 15,792 4,377 9 Lamut 18 18 27,040 3,597 23,443 20,998 17,552 3,446

10 Mayoyao 27 27 21,128 4,039 17,090 23,745 20,968 2,777 11 Tinoc 12 12 18,509 2,646 15,862 11,779 10,779 1,000

Sub-Total 175 163 217,700 32,210 185,490 185,724 158,375 27,349Apayao

1 Calanasan 18 18 27,968 8,936 19,032 13,138 12,643 495 2 Conner 21 21 40,145 - 40,145 21,155 18,612 2,544 3 Flora 16 16 50,759 784 49,976 16,132 16,237 (105) 4 Kabugao 21 21 12,236 2,219 10,017 17,912 17,799 113 5 Luna 22 22 28,476 2,163 26,312 22,182 13,908 8,274 6 Pudtol 22 22 12,037 - 12,037 23,585 18,337 5,248 7 Sta. Marcela 13 13 22,081 2,101 19,979 12,835 13,448 (614)

Sub-Total 133 133 193,701 16,203 177,499 126,939 110,983 15,956Kalinga

Tabuk City 42 - - - - - - - 1 Balbalan 14 14 16,535 745 15,790 13,256 12,699 557 2 Lubuagan 9 9 21,465 37 21,429 8,527 7,502 1,025 3 Pasil 14 14 14,637 788 13,848 12,034 12,390 (355) 4 Pinukpuk 23 23 4,797 - 4,797 8,987 9,061 (74) 5 Rizal 14 14 8,399 576 7,822 12,352 9,962 2,390 6 Tanudan 16 16 31,004 660 30,344 12,905 12,610 295 7 Tinglayan 20 20 15,565 - 15,565 17,159 16,210 949

Sub-Total 152 110 112,403 2,807 109,595 85,221 80,434 4,787Benguet

Baguio City 129 84 52,529 4,013 48,515 156,307 114,353 41,954 1 Atok 8 8 15,319 1,044 14,275 12,276 9,498 2,778

295

Region





2 Bakun 7 7 13,378 1,500 11,877 15,218 11,404 3,815 3 Bokod 10 10 14,918 1,352 13,566 14,980 16,316 (1,336) 4 Buguias 14 14 13,976 1,433 12,542 22,118 14,828 7,290 5 Itogon 9 9 44,888 3,394 41,495 51,602 43,655 7,947 6 Kabayan 13 13 6,575 105 6,470 13,299 14,517 (1,217) 7 Kapangan 15 15 11,119 347 10,772 16,060 13,359 2,702 8 Kibungan 7 7 10,731 106 10,625 10,097 8,318 1,779 9 La Trinidad 16 16 66,268 2,815 63,453 54,291 41,034 13,257

10 Mankayan 12 12 12,678 - 12,678 26,417 24,852 1,565 11 Sablan 8 8 16,745 939 15,806 11,941 8,455 3,486 12 Tuba 13 13 54,331 5,364 48,967 42,547 25,432 17,115 13 Tublay 8 8 8,842 425 8,418 11,283 8,582 2,701

Sub-Total 269 224 342,296 22,838 319,458 458,438 354,601 103,836Mt. Province

1 Barlig 11 11 4,906 247 4,659 8,822 7,425 1,398 2 Bauko 22 22 18,105 1,045 17,060 24,213 18,274 5,939 3 Besao 14 14 19,837 740 19,097 11,353 10,185 1,168 4 Bontoc 16 16 24,228 1,815 22,413 19,590 13,609 5,981 5 Natonin 11 11 5,620 400 5,220 9,745 9,608 137 6 Paracelis 9 9 20,199 3,667 16,531 15,229 11,871 3,358 7 Sabangan 15 15 7,143 156 6,987 12,576 9,627 2,949 8 Sadanga 8 8 7,458 762 6,696 7,758 5,923 1,834 9 Sagada 19 19 14,325 1,499 12,826 15,384 11,524 3,861

10 Tadian 19 19 32,054 230 31,824 18,145 15,263 2,881 Sub-Total 144 144 153,876 10,561 143,314 142,816 113,310 29,506

Regional Total 1,176 1,069 1,105,199 85,000 1,020,199 1,195,204 1,009,928 185,276 Region ILa Union

San Fernando City 59 59 124,538 1,969 122,569 92,191 85,916 6,275 1 Agoo 49 49 41,673 3,807 37,866 52,556 52,997 (441) 2 Aringay 24 24 19,960 514 19,446 31,635 32,983 (1,348) 3 Bacnotan 47 47 69,123 4,511 64,612 47,459 41,713 5,746 4 Bagulin 10 10 3,568 59 3,509 10,849 10,638 211 5 Balaoan 36 36 30,445 347 30,097 35,371 35,236 135 6 Bangar 33 33 69,756 593 69,163 33,062 26,227 6,835 7 Bauang 39 39 38,864 6,848 32,016 63,671 63,536 135 8 Burgos 12 12 14,931 144 14,787 12,933 10,388 2,545 9 Caba 17 17 22,132 358 21,775 18,065 17,790 275

10 Luna 40 40 58,700 - 58,700 38,038 38,781 (743) 11 Naguilian 37 37 42,100 528 41,572 41,311 36,899 4,413 12 Pugo 14 14 18,570 214 18,356 15,437 14,840 597 13 Rosario 33 33 44,358 503 43,854 40,322 35,910 4,412 14 San Gabriel 15 15 11,044 1,326 9,719 14,889 11,696 3,193 15 San Juan 41 41 34,124 30 34,094 37,614 35,581 2,033 16 Santo Tomas 24 24 43,405 949 42,456 27,267 21,635 5,632

296

Region





17 Santol 11 11 5,230 309 4,921 11,020 10,017 1,003 18 Sudipen 17 17 6,755 756 5,999 16,830 16,656 174 19 Tubao 18 18 13,783 74 13,709 20,637 19,866 771

Sub-Total 576 576 713,059 23,838 689,221 661,157 619,304 41,853Pangasinan

Alaminos City 39 39 70,704 1,680 69,024 58,593 53,457 5,136

Dagupan City 31 31 33,535 2,957 30,578 107,938 96,929 11,009

San Carlos City 86 86 257,899 2,501 255,397 114,007 91,248 22,759

Urdaneta City 34 34 39,480 31 39,449 67,598 66,861 737 1 Agno 17 17 13,882 264 13,618 20,633 17,204 3,429 2 Aguilar 16 16 17,585 322 17,263 23,644 22,972 673 3 Alcala 21 21 17,924 270 17,654 27,277 27,025 253 4 Anda 18 18 22,563 228 22,335 23,861 21,184 2,677 5 Asingan 21 21 21,730 675 21,055 33,838 34,468 (631) 6 Balungao 20 20 17,156 1,210 15,946 21,839 19,455 2,384 7 Bani 27 27 23,360 15,299 8,061 33,569 33,043 526 8 Basista 13 13 537 7 530 17,885 17,867 19 9 Bautista 18 18 13,050 309 12,741 21,237 21,258 (21)

10 Bayambang 77 77 24,504 5,517 18,987 84,212 87,118 (2,906) 11 Binalonan 24 24 27,472 309 27,163 36,109 29,825 6,284 12 Binmaley 33 33 27,362 2,681 24,680 47,784 45,564 2,220 13 Bolinao 30 30 23,620 145 23,475 37,255 34,543 2,711 14 Bugallon 24 24 26,540 965 25,574 38,449 31,061 7,388 15 Burgos 14 14 16,362 776 15,586 16,718 15,476 1,242 16 Calasiao 24 24 26,144 283 25,861 47,839 47,617 223 17 Dasol 18 18 18,270 1,093 17,177 21,738 20,261 1,477 18 Infanta 13 13 12,509 2,137 10,372 16,973 16,038 934 19 Labrador 10 10 9,071 9 9,061 13,854 13,296 558 20 Laoac 22 22 32,822 11,185 21,637 24,060 22,569 1,490 21 Lingayen 32 32 50,207 17,322 32,884 55,650 53,095 2,555 22 Mabini 16 16 9,521 163 9,359 19,525 18,848 677 23 Malasiqui 73 73 102,777 3,067 99,710 83,863 68,865 14,998 24 Manaoag 26 26 9,515 285 9,230 39,321 38,791 529 25 Mangaldan 30 30 30,023 6,355 23,669 55,613 46,217 9,396 26 Mangatarem 82 82 50,341 416 49,925 73,927 72,996 931 27 Mapandan 15 15 24,183 963 23,220 21,632 21,015 618 28 Natividad 18 18 21,665 288 21,377 16,207 12,203 4,003 29 Pozorrubio 34 34 54,647 1,781 52,866 45,804 40,204 5,600 30 Rosales 37 37 16,929 488 16,441 48,604 43,159 5,445 31 San Fabian 34 34 24,807 1,689 23,117 49,903 46,747 3,155 32 San Jacinto 19 19 6,450 710 5,740 25,461 24,501 959 33 San Manuel 14 14 45,171 916 44,255 31,477 31,946 (469) 34 San Nicolas 33 33 12,319 139 12,180 37,251 32,859 4,392 35 San Quintin 21 21 21,665 288 21,377 16,207 12,203 4,003

297

Region





Sub-Total 768 768 979,300 19,377 959,923 706,836 637,683 69,153Ilocos Norte

Batac City 43 43 70,381 436 69,945 47,834 44,816 3,018 Laoag City 80 80 186,677 10,593 176,085 94,459 72,059 22,400

1 Adams 1 1 1,047 19 1,028 1,087 969 118 2 Bacarra 43 43 31,412 1,660 29,753 37,123 33,755 3,368 3 Badoc 31 31 33,722 305 33,417 30,139 34,318 (4,179) 4 Bangui 15 15 20,829 436 20,392 13,822 12,866 956 5 Banna 20 20 12,407 589 11,818 18,767 17,666 1,101 6 Burgos 11 11 10,723 415 10,307 10,212 8,009 2,203 7 Carasi 3 3 3,255 24 3,230 2,326 1,933 393 8 Currimao 23 23 16,939 120 16,819 17,944 19,722 (1,778) 9 Dingras 31 31 47,704 1,308 46,396 31,762 24,044 7,718

10 Dumalneg 1 1 940 22 918 1,308 1,293 14 11 Marcos 13 13 16,668 538 16,130 14,342 10,691 3,651 12 Nueva Era 11 11 5,262 144 5,118 9,931 8,998 933 13 Pagudpud 16 16 15,283 1,875 13,408 17,305 15,148 2,157 14 Paoay 31 31 40,854 3,951 36,904 27,517 24,215 3,302 15 Pasuquin 33 33 30,327 2,951 27,376 30,632 28,094 2,538 16 Piddig 23 23 26,361 112 26,249 21,174 21,206 (32) 17 Pinili 25 25 17,244 823 16,421 20,802 20,083 719 18 San Nicolas 24 24 49,918 2,583 47,335 28,591 28,319 271 19 Sarrat 24 24 49,234 250 48,985 26,968 25,023 1,945 20 Solsona 22 22 30,858 2,997 27,862 22,354 20,926 1,428 21 Vintar 33 33 39,281 1,672 37,610 31,381 37,858 (6,476)

Sub-Total 557 557 757,326 33,822 723,505 557,779 512,009 45,770Regional Total 3,265 3,249 4,068,904 170,690 3,898,214 3,797,083 3,466,326 330,757

Region: II Batanes

1 Basco 6 6 7,718 3,431 4,287 6,604 6,522 82 2 Itbayat 5 5 5,070 2,080 2,990 4,259 4,247 13 3 Ivana 4 4 8,648 5,057 3,591 3,171 2,870 301 4 Mahatao 4 4 4,835 1,063 3,772 3,070 3,096 (26) 5 Sabtang 6 6 3,851 2,082 1,769 4,249 4,188 61 6 Uyugan 4 4 5,417 2,258 3,159 2,878 2,488 390

Sub-Total 29 29 35,540 15,973 19,567 24,232 23,411 821 Cagayan

Tuguegarao City 49 37 181,064 7,356 173,708 68,003 52,354 15,648 1 Abulug 20 20 24,388 1,400 22,988 23,196 21,469 1,728 2 Alcala 25 25 26,656 1,319 25,338 28,208 28,106 102 3 Allacapan 27 27 51,235 960 50,275 27,993 3,358 24,635 4 Amulung 47 47 76,246 4,649 71,596 41,140 31,460 9,679 5 Aparri 42 42 85,474 8,821 76,653 57,059 50,226 6,833 6 Baggao 48 48 95,461 5,859 89,603 56,195 46,989 9,206 7 Ballesteros 19 19 53,355 626 52,729 24,254 23,316 938

298

Region





8 Buguey 30 25 50,472 1,416 49,057 28,219 20,826 7,392 9 Calayan 12 12 12,920 341 12,578 15,269 13,492 1,777

10 Camalaniugan 28 28 35,350 818 34,532 25,863 27,029 (1,166) 11 Claveria 41 41 94,159 4,910 89,248 37,366 28,889 8,477 12 Enrile 22 22 37,611 - 37,611 24,403 20,466 3,937 13 Gattaran 50 50 69,779 3,573 66,205 50,088 48,384 1,704 14 Gonzaga 25 25 66,218 872 65,346 56,481 27,281 29,200 15 Iguig 23 23 15,357 - 15,357 27,845 22,867 4,978 16 Lallo 35 35 37,164 2,966 34,198 36,416 34,378 2,038 17 Lasam 30 30 64,112 9,992 54,120 33,023 30,413 2,610 18 Pamplona 18 18 39,509 1,632 37,876 19,225 19,248 (23) 19 Peñablanca 24 24 72,159 4,115 68,045 27,495 21,952 5,543 20 Piat 18 6 11,764 135 11,629 6,635 5,807 828 21 Rizal 29 29 9,634 1,212 8,422 21,226 20,628 599 22 Sanchez Mira 18 18 20,698 7,129 13,569 18,901 17,428 1,474 23 Solana 38 38 74,643 6,973 67,670 49,569 41,505 8,064 24 Sta. Ana 16 16 49,328 1,388 47,940 20,058 14,731 5,327 25 Sta. Praxedes 10 10 6,365 394 5,971 7,387 6,972 414 26 Sta. Teresita 13 13 19,503 404 19,099 14,069 12,979 1,090 27 Sto. Niño 31 31 26,938 590 26,349 31,955 22,154 9,801 28 Tuao 32 32 32,524 173 32,351 40,669 30,468 10,201

Sub-Total 820 791 1,440,087 80,023 1,360,063 918,207 745,175 173,032

IsabelaCauayan City 65 21 81,830 1,319 80,512 37,452 28,110 9,342Santiago City 37 - - - - - - -

1 Alicia 34 34 42,987 1,070 41,917 47,690 44,414 3,2772 Angadanana 59 59 114,304 0 114,304 56,116 42,716 13,3993 Aurora 33 - - - - - - - 4 Benito Soliven 29 - - - - - - - 5 Burgos 14 13 47,551 70 47,481 20,041 12,323 7,7186 Cabagan 26 - - - - - - - 7 Cabatuan 22 22 32,713 1,741 30,972 30,852 26,661 4,1918 Cordon 26 - - - - - - - 9 Delfin Albano 29 - - - - - - -

10 Dinapigue 6 - - - - - - - 11 Divilacan 12 12 11,610 68 11,542 11,025 7,692 3,33312 Echague 64 - - - - - - - 13 Gamu 16 16 31,728 0 31,728 22,152 20,055 2,09714 Ilagan (Capital) 91 31 95,808 199 95,608 36,577 25,843 10,73415 Jones 42 6 5,659 - 5,659 6,751 5,772 97916 Luna 19 - - - - - - - 17 Maconacon 10 10 11,347 415 10,932 10,179 8,237 1,94318 Mallig 18 18 27,707 114 27,593 25,839 20,843 4,99619 Naguilian 25 - - - - - - - 20 Palanan 17 17 16,850 307 16,542 18,988 16,642 2,346

299

Region





21 Quezon 15 - - - - - - - 22 Quirino 21 21 9,770 231 9,540 20,752 20,232 52023 Ramon 19 19 64,419 1,195 63,223 44,748 35,198 9,54924 Reina Mercedes 20 20 43,018 125 42,893 22,226 17,979 4,24725 Roxas 26 - - - - - - - 26 San Agustin 23 6 3,730 - 3,730 6,801 6,477 32427 San Guillermo 26 - - - - - - - 28 San Isidro 13 - - - - - - - 29 San Manuel 19 19 37,731 586 37,144 25,296 22,348 2,94830 San Mariano 36 36 80,777 3,693 77,083 38,244 33,224 5,01931 San Mateo 33 33 89,541 4,213 85,329 47,054 40,653 6,40132 San Pablo 17 - - - - - - - 33 Sta. Maria 20 - - - - - - - 34 Sto. Tomas 27 27 35,861 - 35,861 26,044 25,653 39135 Tumauini 46 - - - - - - -

Sub-Total 1,055 440 884,940.78 15,346.96 869,593.82 554,827.35 461,072.07 93,755.28 Nueva Viscaya

1 A. Castaneda 6 2 26,668 874 25,795 10,281 6,736 3,545 2 Ambaguio 8 3 4,465 12 4,453 3,487 3,489 (2) 3 Aritao 22 6 6,908 30 6,878 7,554 5,791 1,763 4 Bagabag 17 - - - - - - - 5 Bambang 25 10 18,232 1,441 16,791 13,878 13,832 46 6 Bayombong 25 9 25,796 2,819 22,977 15,452 12,291 3,161 7 Diadi 19 - - - - - - - 8 Dupax del Norte 15 5 10,225 109 10,116 8,116 6,605 1,511 9 Dupax del Sur 19 6 7,282 544 6,737 6,067 4,751 1,315

10 Kasibu 30 4 8,036 1,015 7,021 4,690 3,181 1,509 11 Kayapa 30 10 22,172 165 22,008 9,831 7,522 2,310 12 Quezon 12 4 12,383 487 11,896 5,380 4,190 1,190 13 Sta. Fe 16 5 4,730 36 4,694 4,527 4,312 216 14 Solano 22 8 12,307 110 12,197 11,441 9,856 1,586 15 Villaverde 9 4 6,498 239 6,259 4,711 4,106 605

Sub-Total 275 76 165,704 7,881 157,823 105,416 86,661 18,755

1 Aglipay 25 25 26,004 619 25,385 25,565 23,225 2,340 2 Cabarroguis 17 17 26,692 1,189 25,503 21,344 19,330 2,013 3 Diffun 33 33 61,954 18,398 43,555 37,462 34,674 2,788 0 Maddela 32 32 43,489 357 43,132 35,905 35,025 880 5 Nagtipunan 16 16 28,602 2,708 25,894 16,973 15,259 1,714 6 Saguday 9 9 7,472 692 6,780 11,889 11,393 496

Sub-Total 132 132 194,212 23,962 170,250 149,137 138,906 10,231 Regional Total 2,311 1,468 2,720,483 143,186 2,577,297 1,751,820 1,455,225 296,595

Region III

1 Baler 13 6 1,636 160 1,477 7,365 7,429 (64)

300

Quirino

Aurora

Region





2 Casiguran 24 12 12,634 568 12,066 13,816 12,418 1,398 3 Dilasag 11 5 7,007 - 7,007 6,112 5,767 345 4 Dinalungan 9 4 2,513 14 2,499 4,386 4,081 305 5 Dingalan 11 5 14,210 578 13,632 9,542 7,746 1,797 6 Dipaculao 25 13 20,286 977 19,309 13,162 11,739 1,423 7 Maria Aurora 40 20 11,387 123 11,265 19,827 17,716 2,111 8 San Luis 18 9 5,859 454 5,405 1,041 9,538 (8,497)

Sub-Total 151 74 75,533 2,873 72,660 75,251 76,433 (1,183)

City of Balanga 25 25 30,414 4,568 25,846 72,147 67,401 4,746 1 Abucay 9 9 6,820 450 6,370 21,926 22,038 (112) 2 Bagac 14 14 3,756 211 3,545 18,887 17,741 1,146 3 Dinalupihan 46 46 38,327 102 38,225 67,497 62,531 4,966 4 Hermosa 23 23 33,740 61 33,679 36,038 32,115 3,923 5 Limay 12 12 89,752 3,946 85,806 124,326 59,285 65,040 6 Mariveles 18 18 96,810 12,248 84,563 68,170 75,374 (7,204) 7 Morong 5 5 7,602 669 6,933 14,854 13,904 950 8 Orano 29 29 19,983 315 19,668 42,705 37,830 4,875 9 Orion 23 23 15,320 2,317 13,003 33,955 33,741 214

10 Pilar 19 19 8,936 880 8,055 29,413 29,896 (483) 11 Samal 14 14 10,619 1,125 9,494 23,290 21,493 1,796

Sub-Total 237 237 362,078 26,892 335,186 553,207 473,351 79,857

Malolos City 51 51 42,465 470 41,995 124,083 118,553 5,530 San Jose Del Monte City 59 59 336,678 17,815 318,863 201,280 146,199 55,082 Meycauyan City 26 26 59,524 4,383 55,140 114,405 116,312 (1,907)

1 Angat 16 16 27,514 1,503 26,011 32,236 29,720 2,516 2 Balagtas 9 9 8,894 1,366 7,528 32,097 32,558 (461) 3 Baliuag 27 27 23,696 2,353 21,343 74,772 73,100 1,672 4 Bocaue 19 19 39,848 690 39,158 56,686 56,822 (136) 5 Bulacan 14 14 14,761 2,215 12,545 37,309 37,715 (406) 6 Bustos 14 14 19,978 2,080 17,898 32,098 32,638 (540) 7 Calumpit 29 29 32,149 667 31,482 60,482 54,413 6,069 8 D.R. Trinidad 8 8 12,332 322 12,010 10,352 7,562 2,789 9 Guiguinto 14 14 46,208 3,716 42,491 59,334 48,677 10,656

10 Hagonoy 26 26 37,272 1,769 35,503 64,486 65,737 (1,251) 11 Marilao 16 16 48,872 3,192 45,680 83,579 83,353 226 12 Norzagaray 13 13 554,330 156,298 398,032 252,826 224,465 28,361 13 Obando 11 11 7,087 153 6,934 28,754 30,305 (1,551) 14 Pandi 22 22 17,235 1,247 15,989 39,392 37,662 1,730 15 Paombong 14 14 7,263 148 7,115 27,200 27,472 (272) 16 Plaridel 19 19 21,991 831 21,160 52,326 51,545 780 17 Pulilan 19 19 16,242 359 15,883 47,444 46,606 838 18 San Ildefonso 36 36 15,631 847 14,784 63,683 60,562 3,121 19 San Miguel 49 49 57,829 29,269 28,560 87,565 83,798 3,767 20 San Rafael 34 34 66,491 1,018 65,473 53,915 47,828 6,087

301 Bulacan

Bataan

Region





21 Sta. Maria 24 24 118,220 3,643 114,577 107,704 110,551 (2,848) Sub-Total 569 569 1,632,508 236,353 1,396,155 1,744,007 1,624,153 119,854

Cabanatuan City 89 44 63,489 5,643 57,846 91,145 74,257 16,887 Gapan City 23 23 31,216 1,241 29,976 54,463 50,353 4,110 Palayan City 20 19 18,959 643 18,316 24,564 22,450 2,115 San Jose City 38 38 73,454 1,032 72,422 73,752 64,868 8,884 Science City of Muñoz 37 37 39,811 223 39,589 48,473 42,424 6,049

1 Aliaga 26 13 29,981 2,426 27,555 21,781 16,771 5,010 2 Bongabon 28 28 37,688 3,965 33,723 41,415 39,119 2,296 3 Cabiao 23 23 19,434 199 19,235 39,445 38,252 1,193 4 Carrangalan 17 17 21,685 474 21,211 22,820 21,562 1,258 5 Cuyapo 51 27 17,611 1,086 16,525 28,309 24,866 3,443 6 Gabaldon 16 16 26,583 323 26,261 20,366 18,529 1,838 7 General Mamerto Natividad 20 15 29,907 419 29,488 19,383 15,900 3,483 8 General Tinio 12 7 13,121 341 12,780 12,086 11,429 656 9 Guimba 64 32 63,964 1,945 62,019 41,836 34,767 7,069

10 Jaen 27 14 19,778 227 19,550 19,997 18,480 1,517 11 Laur 17 17 18,904 145 18,759 23,402 22,491 911 12 Licab 11 5 6,221 47 6,174 7,245 6,677 567 13 Llanera 22 11 13,492 339 13,153 13,873 13,891 (18) 14 Lupao 24 24 25,019 423 24,597 28,786 27,322 1,464 15 Nampicuan 21 10 16,077 92 15,985 8,987 6,840 2,147 16 Pantabangan 14 7 67,010 23,495 43,515 30,809 30,849 (40) 17 Peñaranda 10 10 11,200 268 10,932 17,270 16,268 1,001 18 Quezon 16 8 7,667 - 7,667 11,712 11,757 (45) 19 Rizal 26 13 20,966 244 20,722 16,523 15,496 1,027 20 San Antonio 16 8 15,306 1,519 13,787 20,932 19,574 1,358 21 San Isidro 9 5 7,267 705 6,561 12,535 12,267 268 22 San Leonardo 15 8 6,960 453 6,507 14,422 13,051 1,371 23 Sta. Rosa 33 33 10,597 481 10,116 41,803 42,366 (564) 24 Sto. Domingo 24 12 25,220 1,632 23,588 19,417 16,120 3,297 25 Talavera 53 27 66,045 1,987 64,057 41,419 35,874 5,545 26 Talugtog 28 28 50,766 4,776 45,991 26,878 22,477 4,401 27 Zaragosa 19 6 2,414 149 2,265 7,653 7,100 553

Sub-Total 849 585 877,813 56,941 820,871 903,499 814,448 89,051

Angeles City 33 33 197,022 16,903 180,119 183,289 172,273 11,017 San Fernando City 35 - - - - - - -

1 Apalit 12 - - - - - - - 2 Arayat 30 - - - - - - - 3 Bacolor 21 - - - - - - - 4 Candaba 33 17 719 - 719 25,359 26,191 (831)5 Florida Blanca 33 - - - - - - - 6 Guagua 31 27 12,335 2,637 9,699 51,293 50,465 829

302

Nueva Ecija

Pampanga

Region





7 Lubao 44 17 9,349 201 9,148 28,885 27,480 1,405 8 Mabalacat 27 26 41,425 - 41,425 102,316 102,269 47 9 Macabebe 25 25 8,278 17 8,262 40,512 40,486 26

10 Magalang 27 14 5,095 1,262 3,832 25,407 25,450 (44)11 Masantol 26 26 12,769 13 12,755 34,838 33,900 938 12 Mexico 43 - - - - - - - 13 Minalin 15 - - - - - - - 14 Porac 29 29 26,111 28 26,083 78,905 71,850 7,055 15 San Luis 17 9 9,274 28 9,245 16,805 15,574 1,232 16 San Simon 14 7 1,224 1 1,223 13,364 13,313 51 17 Sasmuan 12 12 5,938 - 5,938 17,272 17,615 (343)18 Sta. Ana 14 - - - - - - - 19 Sta. Rita 10 10 7,083 1,215 5,869 21,696 22,440 (744)20 Sto. Tomas 7 - - - - - - -

Sub-Total 538 252 336,623 22,305 314,319 639,942 619,305 20,637

Tarlac City 76 64 181,152 7,883 173,269 140,277 117,595 22,682 1 Anao 18 18 19,229 398 18,832 14,914 15,613 (699) 2 Bamban 15 12 6,824 114 6,710 14,497 14,327 171 3 Camiling 61 61 115,292 3,138 112,154 66,768 55,431 11,338 4 Capaz 20 11 17,964 1,391 16,574 26,681 26,001 680 5 Concepcion 45 - - - - - - - 6 Gerona 44 44 22,822 1,674 21,148 58,875 54,818 4,057 7 La Paz 21 21 43,628 (123) 43,752 35,256 33,237 2,018 8 Mayantoc 24 24 13,672 219 13,452 24,859 23,665 1,194 9 Moncada 37 20 20,785 3,720 17,065 21,064 20,857 207

10 Paniqui 35 35 49,725 98 49,627 55,590 43,645 11,945 11 Pura 16 16 7,873 36 7,837 19,287 17,816 1,471 12 Ramos 9 9 7,298 706 6,592 12,607 12,630 (23) 13 San Clemente 12 12 14,068 24 14,044 11,994 9,595 2,400 14 San Jose 13 13 4,992 99 4,893 7,363 7,233 129 15 San Manuel 15 15 15,644 95 15,548 17,488 19,406 (1,918) 16 Sta. Ignacia 24 24 27,857 814 27,043 31,029 26,806 4,223 17 Victoria 26 26 37,450 1,629 35,821 36,198 34,614 1,584

Sub-Total 511 425 606,276 21,914 584,362 594,748 533,289 61,460

Olongapo City 17 17 95,221 19,796 75,425 115,595 111,652 3,943 1 Botolan 31 31 30,584 994 29,590 38,214 36,970 1,244 2 Cabangan 22 22 10,745 292 10,452 21,499 21,935 (437) 3 Candelaria 16 16 31,862 139 31,723 19,419 19,319 100 4 Castillejos 14 14 14,302 268 14,035 27,069 25,335 1,734 5 Iba 14 14 6,096 316 5,780 26,249 26,669 (421) 6 Masinloc 13 12 103,836 1,096 102,740 65,354 44,534 20,820 7 Palauig 19 18 19,167 2,056 17,111 21,227 19,981 1,246 8 San Antonio 14 14 12,709 1,217 11,492 21,987 21,496 491

303

Zambales

Tarlac

Region





9 San Felipe 11 11 4,122 267 3,854 15,066 16,364 (1,298) 10 San Marcelino 18 18 29,095 485 28,611 23,139 25,292 (2,153) 11 San Narciso 17 16 19,878 598 19,280 18,124 17,086 1,038 12 Sta. Cruz 25 25 54,783 2,855 51,928 35,054 34,294 761 13 Subic 16 16 21,311 666 20,645 41,893 41,755 138


Batangas City 105 105 272,480 18,014 254,466 293,529 232,256 61,273 Lipa City 72 72 216,813 72 216,741 185,846 144,778 41,069 Tanauan City 48 48 211,347 14,825 196,522 112,446 110,906 1,540

1 Agoncillo 21 21 53,783 711 53,072 26,933 20,596 6,336 2 Alitagtag 19 19 19,562 62 19,499 19,868 18,294 1,574 3 Balayan 48 31 28,571 2,576 25,995 43,010 38,346 4,664 4 Balete 13 5 5,134 20 5,114 5,007 4,702 305 5 Bauan 40 20 21,291 830 20,461 29,231 25,442 3,789 6 Calaca 40 17 11,918 1,093 10,824 18,869 14,882 3,987 7 Calatagan 25 25 37,186 1,027 36,158 38,210 44,887 (6,677) 8 Cuenca 21 21 48,229 2,960 45,269 23,923 18,895 5,029 9 Ibaan 26 26 42,618 1,913 40,705 33,220 30,080 3,140

10 Laurel 21 21 33,017 2,197 30,821 28,379 23,566 4,813 11 Lemery 46 46 65,702 3,310 62,392 60,598 49,693 10,905 12 Lian 19 19 16,591 472 16,119 30,421 25,164 5,257 13 Lobo 26 26 18,731 588 18,142 30,161 27,005 3,156 14 Mabini 34 34 42,530 386 42,144 41,759 33,736 8,023 15 Malvar 15 15 47,726 993 46,733 31,908 30,833 1,076 16 Mataas Na Kahoy 16 16 21,757 186 21,571 20,827 19,869 958 17 Nasugbu 42 42 73,987 2,070 71,918 83,633 66,568 17,066 18 Padre Garcia 18 18 59,332 28 59,304 28,500 27,859 641 19 Rosario 48 48 58,851 393 58,457 73,544 59,145 14,400 20 San Jose 33 33 93,280 4,803 88,477 47,379 31,779 15,600 21 San Juan 42 42 76,075 2,609 73,466 60,969 51,079 9,889 22 San Luis 26 26 29,019 2,443 26,575 30,266 25,000 5,266 23 San Nicolas 18 18 24,809 150 24,659 21,831 14,814 7,016 24 San Pascual 29 28 62,259 3,438 58,822 48,670 43,852 4,818 25 Sta. Teresita 17 17 20,381 1,425 18,956 17,454 15,269 2,186 26 Sto. Tomas 30 30 122,084 7,983 114,101 111,569 94,870 16,699 27 Taal 42 26 28,641 2,116 26,524 29,730 26,011 3,719 28 Talisay 21 21 11,471 557 10,914 31,689 29,073 2,615 29 Taysan 20 20 33,602 946 32,656 29,431 28,769 662 30 Tingloy 15 15 21,973 87 21,886 15,866 12,575 3,291 31 Tuy 22 22 25,883 395 25,489 30,142 29,697 446

Sub-Total 1,078 993 1,956,635 81,680 1,874,955 1,734,819 1,470,289 264,531

304

Region IVBatangas

Region





Cavite City 84 27 48,017 1,832 46,185 30,849 26,248 4,602 Dasmariñas City 75 - - - - - - - Trece Martirez City 13 13 52,975 1,857 51,118 56,831 54,369 2,461 Tagaytay City 34 - - - - - - -

1 Alfonso 32 32 41,774 480 41,294 41,020 33,981 7,040 2 Amadeo 26 26 25,521 325 25,196 27,187 26,344 843 3 Bacoor 73 10 14,218 1,731 12,487 20,646 19,805 841 4 Carmona 14 - 48,968 608 48,360 52,239 47,065 5,174 5 Gen. E Aguinaldo 14 14 9,611 135 9,476 16,353 16,707 (354) 6 Gen. Alvarez 27 27 80,085 561 79,524 71,583 68,650 2,933 7 Gen. Trias 33 12 17,640 158 17,482 25,913 24,792 1,121 8 Imus 97 10 40,990 3,850 37,141 46,137 45,988 149 9 Indang 36 36 25,849 1,335 24,513 45,441 42,722 2,718

10 Kawit 23 23 37,639 593 37,046 38,969 35,932 3,037 11 Magallanes 16 16 9,955 732 9,223 17,249 13,551 3,698 12 Maragondon 27 27 33,366 778 32,588 29,550 27,089 2,462 13 Mendez-Nunez 24 24 19,725 520 19,206 24,797 23,748 1,049 14 Naic 30 30 87,077 3,039 84,037 55,471 47,603 7,868 15 Noveleta 16 16 24,423 862 23,562 22,854 20,723 2,131 16 Rosario 20 20 45,040 109 44,931 27,708 22,569 5,139 17 Silang 64 64 89,525 1,860 87,665 126,799 109,077 17,722 18 Tanza 41 15 10,643 153 10,490 26,840 25,166 1,673 19 Ternate 10 10 12,832 281 12,550 15,153 13,434 1,719

Sub-Total 829 452 775,871 21,797 754,074 819,588 745,564 74,024

Biñan City 24 24 54,997 5,921 49,075 176,776 169,309 7,466 Calamba City 54 54 164,150 7,132 157,018 367,595 358,595 8,999 San Pablo City 80 80 168,586 3,137 165,448 149,983 135,802 14,181 Santa Rosa City 18 18 122,208 7,346 114,862 182,587 156,878 25,710

1 Alaminos 15 15 24,289 1,715 22,574 27,040 23,297 3,743 2 Bay 15 15 25,891 3,563 22,327 45,014 37,660 7,354 3 Cabuyao 18 18 191,688 8,187 183,501 137,357 126,794 10,563 4 Calauan 17 13 9,958 1,130 8,829 26,165 25,588 577 5 Cavinti 19 19 52,421 996 51,425 26,775 22,253 4,522 6 Famy 20 20 3,624 227 3,397 16,890 16,457 433 7 Kalayaan 3 3 16,792 8,163 8,629 13,413 11,893 1,519 8 Liliw 33 33 33,616 848 32,769 31,800 29,489 2,312 9 Los Baños 14 14 51,745 1,143 50,602 50,782 48,146 2,637

10 Luisiana 23 23 23,596 1,017 22,580 21,694 18,732 2,962 11 Lumban 16 16 7,609 17 7,593 20,448 20,310 139 12 Mabitac 15 15 7,093 162 6,931 15,637 17,328 (1,690) 13 Magdalena 24 24 29,900 3 29,897 22,805 20,766 2,039 14 Majayjay 40 31 19,411 37 19,374 25,360 25,518 (158) 15 Nagcarlan 52 52 60,328 1,632 58,695 52,301 46,264 6,036

305

Cavite

Laguna

Region





16 Paete 9 9 2,059 231 1,828 15,828 15,833 (5) 17 Pagsanjan 16 16 14,738 1,256 13,482 29,854 24,950 4,904 18 Pakil 13 12 4,267 415 3,852 15,301 15,564 (263) 19 Pangil 8 4 9,331 250 9,081 6,878 5,981 897 20 Pila 17 17 27,347 313 27,034 28,044 26,659 1,385 21 Rizal 11 11 6,773 101 6,672 12,940 12,710 230 22 San Pedro 20 19 105,569 10,703 94,867 130,273 121,285 8,988 23 Sta. Cruz 26 25 25,467 1,338 24,129 55,665 56,605 (940) 24 Sta. Maria 25 25 29,631 43 29,588 24,909 23,786 1,123 25 Siniloan 20 20 16,113 - 16,113 26,454 26,843 (388) 26 Victoria 9 9 12,849 586 12,264 17,508 15,712 1,796

Sub-Total 674 654 1,322,049 67,613 1,254,436 1,774,078 1,657,007 117,071

1 Boac 61 61 101,096 8,008 93,088 56,347 46,082 10,265 2 Buenavista 15 15 29,531 1,414 28,118 17,204 14,081 3,123 3 Gasan 25 25 34,367 3,770 30,597 28,108 23,622 4,486 4 Mogpog 37 37 87,937 2,873 85,064 35,221 26,356 8,865 5 Santa Cruz 55 55 130,414 4,873 125,540 57,302 39,311 17,991 6 Torrijos 25 25 43,600 73 43,527 27,263 24,253 3,010

Sub-Total 218 218 426,945 21,011 405,934 221,446 173,706 47,740 Occidental Mindoro

1 Abra de Ilog 9 7 4,958 1,166 3,792 12,448 12,226 222 2 Calintaan 7 7 10,894 1,454 9,439 15,033 15,053 (20) 3 Looc 9 8 9,827 403 9,424 8,672 7,616 1,056 4 Lubang 16 16 23,137 5,270 17,867 20,166 17,344 2,822 5 Magsaysay 12 12 26,223 742 25,481 19,606 17,702 1,904 6 Mamburao 15 4 8,547 312 8,235 6,526 6,679 (153) 7 Paluan 12 12 35,425 4 35,422 15,943 9,922 6,021 8 Rizal 11 9 28,758 25 28,733 17,227 14,940 2,286 9 Sablayan 22 14 37,260 1,924 35,337 25,419 20,810 4,609

10 San Jose 38 8 9,721 527 9,193 16,158 15,451 707 11 Sta. Cruz 11 11 9,088 1,026 8,063 19,791 18,809 982

Sub-Total 162 108 203,837 12,851 190,986 176,989 156,553 20,436 Oriental Mindoro

Calapan City 62 40 146,657 3,942 142,715 59,360 45,896 13,464 1 Baco 27 27 48,298 - 48,298 32,175 26,389 5,785 2 Bansud 13 13 40,497 - 40,497 22,852 17,256 5,596 3 Bongabong 36 36 72,033 630 71,402 46,442 42,584 3,857 4 Bulalacao 15 15 19,458 2,074 17,384 20,243 17,495 2,748 5 Gloria 27 - - - - - - - 6 Mansalay 17 17 44,830 3,205 41,625 26,493 23,858 2,635 7 Naujan 70 70 230,433 1,896 228,537 80,105 56,663 23,442 8 Pinamalayan 37 37 140,716 836 139,879 52,836 43,441 9,395 9 Pola 23 22 52,682 334 52,348 24,543 20,136 4,407

10 Puerto Galera 13 13 63,369 3,789 59,580 24,047 21,143 2,904

306

Marinduque

Region





11 Roxas 20 18 58,734 3,103 55,631 27,930 26,508 1,422 12 San Teodoro 8 8 12,495 101 12,394 10,582 9,624 957 13 Socorro 26 26 37,759 1,746 36,013 32,158 23,302 8,856 14 Victoria 32 32 38,488 2,231 36,257 35,975 31,005 4,971

Sub-Total 426 374 1,006,449 23,888 982,561 495,741 405,300 90,441

Puerto Princesa City 66 33 73,580 5,108 68,472 55,475 49,747 5,728 1 Aborlan 19 19 33,933 4,243 29,691 22,929 21,443 1,486 2 Agutaya 10 3 5,596 19 5,577 2,460 1,690 770 3 Araceli 13 7 4,643 171 4,472 7,741 7,631 110 4 Balabac 20 6 2,887 576 2,311 7,192 6,637 555 5 Bataraza 22 7 12,684 244 12,441 8,343 6,404 1,939 6 Brookespoint 18 6 5,017 544 4,474 11,127 11,111 16 7 Busuanga 14 4 6,073 50 6,023 4,439 3,503 936 8 Cagayancillo 12 2 1,002 0 1,002 1,875 1,843 32 9 Coron 23 23 53,235 1,709 51,525 32,676 22,738 9,938

10 Culion 14 7 9,997 527 9,470 8,714 8,005 709 11 Cuyo 17 5 2,399 - 2,399 8,447 8,114 333 12 Dumaran 16 5 7,015 45 6,969 5,216 4,258 958 13 El Nido 18 6 14,691 1,087 13,604 20,534 18,649 1,885 14 Española 9 4 6,277 166 6,111 8,004 7,390 614 15 Kalayaan 1 1 765 9 756 785 734 51 16 Linapacan 10 7 8,857 1,062 7,795 8,100 7,113 987 17 Magsaysay 11 2 3,254 - 3,254 2,323 1,902 421 18 Narra 23 16 27,116 1,601 25,515 30,210 26,864 3,345 19 Quezon 14 3 6,912 150 6,762 10,386 8,597 1,789 20 Rizal 11 4 11,240 756 10,484 7,935 5,317 2,618 21 Roxas 31 5 3,968 12 3,955 6,837 6,252 586 22 San Vicente 10 10 14,691 1,087 13,604 20,534 18,649 1,885 23 Taytay 31 9 12,630 4 12,625 13,085 9,720 3,365

Sub-Total 433 194 328,459 19,170 309,289 305,366 264,310 41,056

Lucena City 33 33 108,419 4,082 104,337 127,620 112,013 15,607 Tayabas City 66 66 28,752 6,980 21,772 74,125 73,406 718

1 Agdanganan 12 12 7,263 1,176 6,087 10,428 10,651 (223) 2 Alabat 19 19 11,536 342 11,194 17,209 14,484 2,725 3 Atimonan 42 42 34,830 5,843 28,987 48,516 43,970 4,546 4 Buenavista 37 37 21,631 2,451 19,181 16,791 14,587 2,203 5 Burdeous 14 14 16,719 1,436 15,284 18,049 16,115 1,934 6 Calauag 81 81 94,209 21,932 72,277 73,328 58,760 14,568 7 Candelaria 25 25 40,296 8,967 31,329 58,939 53,164 5,776 8 Catanauan 46 46 56,224 5,774 50,450 52,409 51,718 691 9 Dolores 16 16 22,848 4,797 18,052 19,541 19,513 29

10 Gen. Luna 27 27 14,799 1,983 12,816 24,668 22,855 1,813 11 Gen. Nakar 19 9 11,649 1,528 10,121 9,533 9,025 508

30

7

Palawan

Quezon

Region





12 Guinayangan 54 54 102,374 1,985 100,389 47,025 34,988 12,037 13 Gumaca 59 59 58,645 3,665 54,980 59,239 44,297 14,942 14 Infanta 36 10 9,143 203 8,940 14,409 12,425 1,984 15 Jomalig 5 - - - - - - - 16 Lopez 95 95 119,672 19,179 100,493 91,419 79,444 11,975 17 Lucban 32 32 47,624 4,981 42,643 41,203 32,405 8,798 18 Macaleleon 30 30 16,075 2,125 13,950 27,384 23,871 3,513 19 Mauban 40 40 103,954 5,162 98,792 69,680 77,271 (7,591) 20 Mulanay 28 28 68,627 1,678 66,949 32,259 26,002 6,258 21 Padre Burgos 22 22 46,553 1,872 44,681 20,764 16,386 4,378 22 Pagbilao 27 27 71,644 4,702 66,942 44,998 42,702 2,296 23 Panulukan 12 12 15,530 946 14,583 10,083 8,052 2,031 24 Patnanungan 6 2 1,101 32 1,069 2,906 2,754 152 25 Perez 14 14 7,526 209 7,317 12,620 12,070 549 26 Pitogo 39 39 58,883 2,460 56,423 31,577 27,267 4,310 27 Plaridel 9 9 7,270 462 6,808 8,891 8,170 721 28 Polilio 20 16 25,623 3,070 22,553 18,531 17,034 1,497 29 Quezon 24 24 13,246 1,843 11,403 20,195 15,721 4,475 30 Real 17 17 17,306 2,940 14,366 23,055 21,295 1,760 31 Sampaloc 14 14 6,784 1,609 5,174 13,945 14,169 (224) 32 San Andres 7 - - - - - - - 33 San Antonio 20 20 7,204 1,119 6,084 22,588 20,901 1,687 34 San Francisco 16 - - - - - - - 35 San Narciso 24 24 28,185 2,459 25,726 29,287 27,775 1,512 36 Sariaya 43 43 75,798 5,412 70,386 74,157 63,028 11,129 37 Tagkawayan 45 45 59,051 5,731 53,320 44,689 34,576 10,113 38 Tiaong 31 31 48,030 9,071 38,959 51,508 50,311 1,197 39 Unisan 36 36 26,565 3,096 23,470 30,403 27,510 2,893

Sub-Total 1,242 1,170 1,511,589 153,304 1,358,285 1,393,972 1,240,687 153,285

Antipolo City 16 9 72,327 17,963 54,364 144,727 139,557 5,170 1 Angono 10 10 46,808 6,503 40,305 54,264 48,259 6,004 2 Baras 10 8 8,049 430 7,619 13,786 13,414 371 3 Binangonan 40 - - - - - - - 4 Cainta 7 - - - - - - - 5 Cardona 18 - 8,751 419 8,333 21,640 21,554 86 6 Jala-Jala 11 11 6,889 1,005 5,884 18,205 16,110 2,095 7 Morong 8 8 19,622 3,599 16,023 26,289 24,520 1,769 8 Pililia 9 3 23,371 133 23,238 31,588 32,283 (694) 9 Rodriguez 11 2 2,935 183 2,752 11,460 10,923 537

10 San Mateo 15 - - - - - - - 11 Tanay 19 6 36,201 1,620 34,581 57,858 56,894 964 12 Taytay 5 - - - - - - - 13 Teresa 9 9 15,299 1,312 13,987 29,571 28,737 834

Sub-Total 188 66 240,252 33,167 207,086 409,389 392,252 17,137

308

Rizal

Region





1 Alcantara 12 12 12,878 29 12,848 13,069 12,522 547 2 Banton 17 17 17,518 14 17,504 12,514 8,285 4,229 3 Cajidiocan 14 14 23,072 354 22,718 16,100 11,982 4,118 4 Calatrava 7 6 8,263 113 8,150 6,858 6,448 410 5 Concepcion 9 9 - - - - - - 6 Corcuera 15 7 8,030 63 7,967 5,876 4,561 1,315 7 Ferrol 6 6 - - - - - - 8 Looc 12 12 - - - - - - 9 Magdiwang 9 9 12,288 95 12,193 10,225 9,620 605

10 Odiongan 25 7 14,156 396 13,760 9,765 8,583 1,181 11 Romblon 31 31 68,714 993 67,722 34,285 29,977 4,307 12 San Agustin 15 15 12,467 161 12,306 17,785 17,013 773 13 San Andres 13 - - - - - - - 14 San Fernando 12 5 8,305 13 8,292 6,289 5,986 303 15 San Jose 5 - - - - - - - 16 Sta. Fe 11 - - - - - - - 17 Sta. Maria 6 6 8,329 12 8,317 6,390 5,873 517


Region V

Legazpi City 70 70 265,089 23,257 241,833 110,160 105,830 4,330 Ligao City 55 10 25,363 94 25,269 14,469 10,285 4,184 Tabaco City 47 - - - - - - -

1 Bacacay 56 6 6,719 243 6,476 5,114 4,773 341 2 Camalig 50 1 495 301 194 1,470 1,349 121 3 Daraga 54 49 125,438 6,899 118,539 63,677 58,998 4,679 4 Guinobatan 44 - - - - - - - 5 Jovellar 23 - - - - - - - 6 Libon 47 - - - - - - - 7 Malilipot 18 5 3,365 529 2,836 5,544 6,464 (919) 8 Malinao 29 29 37,337 34 37,304 31,879 27,592 4,287 9 Manito 15 - - - - - - -

10 Oas 53 53 39,215 1,165 38,049 54,983 51,462 3,521 11 Pio Duran 33 8 14,033 603 13,430 8,692 6,995 1,698 12 Polangui 44 - - - - - - - 13 Rapu-Rapu 34 34 57,620 1,473 56,147 43,012 27,211 15,801 14 Sto. Domingo 23 8 19,879 1,697 18,182 8,687 6,558 2,129 15 Tiwi 25 - - - - - - -

Sub-Total 720 273 594,554 36,294 558,259 347,689 307,517 40,171 Camarines Norte

1 Basud 29 29 40,646 4,542 36,104 30,704 23,002 7,702 2 Capalonga 22 22 29,347 6,388 22,959 24,193 20,071 4,122 3 Daet 25 25 46,729 7,125 39,604 53,972 45,814 8,158

309

Albay

Romblon

Region





4 Jose Panganiban 27 27 45,485 3,834 41,651 39,068 37,139 1,929 5 Labo 52 52 117,719 9,407 108,312 73,074 43,323 29,751 6 Mercedes 26 26 40,394 4,040 36,354 33,833 30,237 3,596 7 Paracale 27 15 44,981 205 44,776 24,191 13,427 10,764 8 San Lorenzo Ruiz 12 12 13,108 706 12,402 12,655 12,198 458 9 San Vicente 9 9 6,712 59 6,654 8,924 8,587 336

10 Santa Elena 19 19 36,684 3,626 33,059 26,503 22,644 3,860 11 Talisay 15 11 5,786 451 5,334 13,539 12,725 814 12 Vinzons 19 19 33,482 1,142 32,340 25,867 21,836 4,031

Sub-Total 282 266 461,073 41,524 419,548 366,522 291,002 75,520 Camarines Sur

Iriga City 36 36 90,325 1,881 88,444 59,433 62,168 (2,735) Naga City 27 27 120,038 19,913 100,126 103,493 88,448 15,046

1 Baao 30 30 46,802 1,938 44,864 37,623 30,141 7,482 2 Balatan 17 17 23,202 1,979 21,223 20,520 16,222 4,297 3 Bato 33 33 29,071 864 28,207 34,212 33,409 802 4 Bombon 8 8 16,826 2,198 14,627 10,052 7,802 2,251 5 Buhi 38 38 34,804 5,451 29,354 48,762 46,497 2,265 6 Bula 33 33 58,642 361 58,281 43,301 36,601 6,699 7 Cabusao 9 - - - - - - - 8 Calabanga 48 48 25,043 1,158 23,885 56,988 57,244 (256) 9 Camaligan 13 13 8,671 543 8,127 14,924 14,090 834

10 Canaman 24 24 41,787 1,400 40,387 26,124 22,795 3,329 11 Caramoan 49 18 20,988 10,477 10,511 17,917 16,455 1,462 12 Del Gallego 32 17 29,725 3,957 25,767 13,330 8,817 4,514 13 Gainza 8 8 4,676 519 4,157 8,481 7,081 1,400 14 Garchitorena 23 23 18,374 4,460 13,914 22,690 19,614 3,076 15 Goa 34 31 26,137 1,843 24,294 37,623 33,691 3,932 16 Lagonoy 38 25 31,427 1,476 29,952 29,201 25,591 3,609 17 Libmanan 75 11 17,202 2,777 14,425 18,630 14,808 3,823 18 Lupi 38 38 97,045 1,158 95,887 32,893 27,951 4,942 19 Magarao 15 15 6,781 1,174 5,607 17,786 16,174 1,612 20 Milaor 20 20 32,998 463 32,535 21,963 20,077 1,886 21 Minalabac 25 25 35,801 2,303 33,498 31,111 28,114 2,998 22 Nabua 42 42 22,438 4,512 17,926 53,107 51,475 1,632 23 Ocampo 25 10 10,603 243 10,360 11,571 10,787 784 24 Pamplona 17 17 15,768 1,221 14,547 23,656 23,334 323 25 Pasacao 19 19 15,809 1,406 14,404 26,986 23,572 3,414 26 Pili 26 26 182,236 60,328 121,908 138,905 112,364 26,541 27 Presentacion 18 - - - - - - - 28 Ragay 38 38 51,741 9,048 42,694 41,947 33,277 8,670 29 Sagnay 19 7 4,683 151 4,532 6,901 5,885 1,017 30 San Fernando 22 - - - - - - - 31 San Jose 29 2 1,818 206 1,612 1,754 1,567 188 32 Sipocot 46 46 70,438 6,596 63,842 54,355 42,635 11,720

310

Region





33 Siruma 22 8 5,069 10 5,059 7,609 6,928 681 34 Tigaon 23 7 9,770 744 9,026 9,606 7,325 2,281 35 Tinambac 44 44 113,362 5,009 108,354 50,356 38,964 11,393

Sub-Total 1,063 804 1,320,101 157,765 1,162,336 1,133,813 991,900 141,912

1 Bagamanoc 18 18 7,194 287 6,907 14,430 14,221 210 2 Baras 29 29 15,645 588 15,057 21,438 20,666 773 3 Bato 27 19 23,253 1,174 22,079 15,916 10,622 5,293 4 Caramoan 27 - - - - - - - 5 Gigmoto 9 9 4,804 20 4,784 9,015 8,126 889 6 Pandan 26 26 22,706 325 22,381 21,428 21,658 (230) 7 Panganiban 23 12 3,260 330 2,930 9,229 8,743 486 8 San Andres 38 10 11,884 3,374 8,510 8,689 7,336 1,353 9 San Miguel 24 12 3,100 - 3,100 3,196 2,349 847

10 Viga 31 11 9,901 113 9,787 9,369 8,646 723 11 Virac 63 63 87,244 6,873 80,371 63,129 51,261 11,867

Sub-Total 315 209 188,991 13,085 175,906 175,840 153,627 22,213

Masbate City 30 30 145,967 29,407 116,559 48,701 37,560 11,141 1 Aroroy 41 41 161,349 1,954 159,395 83,783 47,905 35,878 2 Baleno 24 24 54,921 - 54,921 22,165 16,489 5,676 3 Balud 32 7 12,169 38 12,130 7,626 5,706 1,920 4 Batuan 14 - - - - - - - 5 Cataingan 36 36 81,485 1,280 80,205 39,479 29,344 10,135 6 Cawayan 37 34 118,996 2,642 116,354 40,399 26,166 14,233 7 Claveria 22 8 25,328 2,767 22,562 10,226 6,631 3,596 8 Dimasalang 20 20 27,639 272 27,368 21,006 15,004 6,002 9 Esperanza 20 16 15,305 4 15,300 14,233 14,620 (387)

10 Mandaon 26 13 30,814 6 30,808 13,463 10,721 2,742 11 Milagros 27 27 70,134 207 69,928 33,596 28,574 5,022 12 Mobo 29 18 38,129 311 37,818 19,021 15,348 3,674 13 Monreal 11 11 30,435 7,296 23,140 13,969 10,771 3,198 14 Palanas 24 24 50,311 191 50,120 23,186 18,040 5,146 15 Pio V. Corpuz 18 8 11,968 140 11,828 7,512 6,115 1,397 16 Placer 35 27 49,104 9,338 39,766 30,311 26,895 3,415 17 San Fernando 26 - - - - - - - 18 San Jacinto 21 15 38,201 3,092 35,109 16,069 10,106 5,962 19 San Pascual 22 13 26,092 505 25,587 16,826 15,376 1,450 20 Uson 35 35 53,703 794 52,909 38,233 29,819 8,414

Sub-Total 550 407 1,042,051 60,245 981,806 499,803 371,189 128,614 Sorsogon

Sorsogon City 64 64 136,229 6,831 129,398 103,595 90,857 12,738 1 Barcelona 25 25 28,123 1,288 26,835 22,148 19,239 2,909 2 Bulan 63 15 17,129 1,145 15,984 15,738 14,628 1,111 3 Bulusan 24 24 24,476 863 23,613 21,959 19,278 2,682 4 Casiguran 25 25 25,864 4,611 21,253 27,024 25,910 1,115

311

Catanduanes

Masbate

Region





5 Castila 34 34 6,225 256 5,969 35,357 31,464 3,893 6 Donsol 51 51 36,132 1,349 34,783 46,777 41,918 4,859 7 Gubat 42 42 41,357 4,150 37,207 46,771 41,709 5,062 8 Irosin 28 6 8,428 887 7,541 5,100 4,261 839 9 Juban 25 25 15,274 170 15,104 25,577 23,206 2,371

10 Magallanes 34 34 52,470 440 52,030 33,215 28,397 4,819 11 Matnog 40 40 22,707 3,805 18,902 38,174 30,111 8,063 12 Pilar 49 49 11,288 1,097 10,191 53,009 49,965 3,044 13 Prieto Diaz 23 23 27,691 953 26,738 21,241 20,269 972 14 Santa Magdalena 14 14 20,634 280 20,354 14,371 13,472 899


Region VI

1 Altavas 14 14 28,720 476 28,245 18,570 18,698 (128) 2 Balete 10 10 24,790 827 23,963 15,743 13,759 1,984 3 Banga 30 29 75,159 7,028 68,131 31,390 28,076 3,314 4 Batan 20 20 41,917 783 41,134 24,092 20,153 3,940 5 Buruanga 15 15 21,709 501 21,208 15,379 12,794 2,586 6 Ibajay 35 35 103,328 2,275 101,053 37,692 32,531 5,160 7 Kalibo 16 16 87,677 12,720 74,956 40,331 26,691 13,639 8 Lezo 12 12 14,720 61 14,659 12,795 10,572 2,223 9 Libacao 24 24 40,560 1,102 39,457 23,951 20,230 3,721

10 Madalag 25 25 29,810 1,179 28,631 22,563 20,541 2,022 11 Makato 18 18 23,236 - 23,236 22,014 22,015 (1) 12 Malay 17 17 64,365 1,134 63,232 44,563 28,490 16,073 13 Malinao 23 23 52,365 614 51,751 23,853 19,018 4,835 14 Nabas 20 20 37,482 456 37,026 26,280 22,421 3,859 15 New Washington 16 6 15,594 631 14,963 8,937 6,110 2,827 16 Numancia 17 17 38,917 2,626 36,291 20,814 19,278 1,536 17 Tangalan 15 15 25,308 187 25,121 16,175 14,097 2,079

Sub-Total 327 316 725,658 32,600 693,058 405,143 335,473 69,669

1 Anini-y 23 23 12,601 400 12,201 20,562 17,030 3,533 2 Barbaza 39 39 15,763 2,015 13,748 15,649 15,243 405 3 Belison 11 11 16,481 386 16,095 11,429 9,501 1,928 4 Bugasong 27 27 41,251 3,873 37,379 27,931 26,127 1,804 5 Caluya 18 18 263,859 697 263,162 105,196 36,926 68,270 6 Culasi 44 44 25,701 240 25,461 16,804 13,571 3,233 7 Hamtic 47 47 21,535 2,312 19,223 17,418 15,736 1,682 8 Laua-an 40 40 13,531 258 13,272 15,707 15,748 (42) 9 Libertad 19 19 9,974 100 9,875 16,833 16,819 14

10 Pandan 34 34 41,966 6,574 35,392 29,766 28,140 1,625 11 Patnanongan 36 36 53,245 4,124 49,121 34,097 30,802 3,294 12 San Jose de Bautista 28 - - - - - - -

312

Antique

Aklan

Region





13 San Remegio 45 45 17,793 838 16,955 16,675 15,451 1,223 14 Sebaste 10 10 8,506 581 7,925 12,006 10,625 1,380 15 Sibalom 76 76 122,226 2,591 119,635 67,147 63,368 3,780 16 Tibiao 21 21 15,832 255 15,577 11,916 11,027 889 17 Tobias Fornier 50 50 91,343 7,176 84,167 41,079 32,251 8,828 18 Valderrama 22 22 10,826 980 9,846 9,783 9,400 383

Sub-Total 590 562 782,433 33,399 749,034 469,997 367,767 102,230 Capiz

Roxas City 47 16 63,863 1,653 62,210 33,401 27,663 5,738 1 Cuartero 22 20 16,257 284 15,974 20,379 10,634 9,745 2 Dao 20 20 7,526 26 7,501 23,697 21,287 2,409 3 Dumalag 19 19 17,289 1,578 15,711 22,209 21,245 964 4 Dumarao 33 18 10,828 263 10,566 20,667 18,702 1,964 5 Ivisan 15 15 13,186 64 13,122 18,700 17,924 776 6 Jamindan 30 30 6,219 229 5,989 32,980 32,713 266 7 Maayon 32 22 20,225 122 20,104 27,688 22,260 5,428 8 Mambusao 26 26 36,031 2,756 33,275 29,495 27,958 1,536 9 Panay 42 36 39,111 398 38,713 33,632 27,945 5,686

10 Panitan 26 19 22,881 352 22,529 21,217 19,674 1,543 11 Pilar 24 24 11,284 80 11,204 29,507 26,981 2,526 12 Pontevedra 26 23 46,677 392 46,284 31,888 28,380 3,508 13 Pres. Roxas 22 22 28,204 513 27,690 23,644 23,267 377 14 Sapian 10 10 5,601 58 5,544 14,679 14,211 468 15 Sigma 21 21 28,063 60 28,003 23,125 23,708 (583) 16 Tapaz 58 31 15,127 56 15,071 30,427 27,580 2,847

Sub-Total 473 372 388,372 8,882 379,490 437,332 392,133 45,199

1 Buenavista 36 36 104,952 29,598 75,355 76,435 68,857 7,5782 Jordan 14 14 19,084 204 18,879 23,319 21,997 1,3223 Nueva Valencia 22 22 61,413 1,690 59,724 28,244 22,845 5,3994 San Lorenzo 12 12 14,118 4,464 9,654 15,596 15,253 3435 Sibunag 14 - - - - - - -

Sub-Total 98 84 199,567 35,955 163,612 143,593 128,951 14,641

Iloilo City 180 - - - - - - Passi City 51 51 162,534 9,705 152,829 65,020 49,855 15,165

1 Ajuy 34 - - - - - - - 2 Alimodian 51 19 21,344 829 20,515 13,013 1,579 11,434 3 Anilao 21 21 14,461 1,746 12,715 21,508 21,200 310 4 Badiangan 31 19 23,477 660 22,816 16,424 14,176 2,249 5 Balasan 23 - - - - - - - 6 Banate 18 18 18,468 1,601 16,866 21,581 21,129 452 7 Barotac Nuevo 29 21 29,996 1,514 28,482 28,262 28,127 135 8 Barotac Viejo 26 26 36,588 1,165 35,424 30,472 27,968 2,504 9 Batad 24 24 27,129 248 26,880 20,945 16,011 4,934

Iloilo

Guimaras

313

Region





10 Bingawan 14 - - - - - - - 11 Cabatuan 68 20 88,857 996 87,860 17,587 15,699 1,888 12 Calinog 59 - - - - - - - 13 Carles 33 - - - - - - - 14 Concepcion 25 25 31,768 245 31,523 30,396 26,056 4,340 15 Dingle 33 33 62,950 3,935 59,015 35,393 35,338 55 16 Dueñas 47 47 96,910 9,757 87,153 40,347 35,665 4,682 17 Dumangas 45 - - - - - - - 18 Estancia 25 - - - - - - - 19 Guimbal 33 33 48,320 353 47,967 32,224 30,443 1,781 20 Igbaras 46 38 53,773 1,218 52,555 31,142 23,251 7,891 21 Janiuay 60 60 76,072 2,490 73,582 59,065 60,163 (1,098) 22 Lambunao 73 - - - - - - - 23 Leganes 18 18 29,292 1,184 28,107 19,653 17,168 2,485 24 Lemery 31 - - - - - - - 25 Leon 85 19 37,956 898 37,058 11,840 3,685 8,156 26 Maasin 50 50 78,660 464 78,196 41,872 36,883 4,989 27 Miag-ao 119 119 143,708 2,666 141,042 92,862 81,714 11,148 28 Mina 22 22 41,289 6 41,283 21,116 17,475 3,640 29 New Lucena 21 - - - - - - - 30 Oton 37 37 68,312 2,226 66,086 51,813 45,797 6,015 31 Pavia 18 18 54,627 1,498 53,129 30,074 25,426 4,648 32 Pototan 50 - - - - - - - 33 San Dionisio 29 28 38,732 345 38,387 29,674 26,036 3,639 34 San Enrique 28 - - - - - - - 35 San Joaquin 85 - - - - - - - 36 San Miguel 24 18 33,218 681 32,537 16,522 12,954 3,568 37 San Rafael 9 9 7,816 78 7,738 10,338 10,115 222 38 Sara 60 - - - - - - - 39 Sta. Barbara 42 60 93,457 3,441 90,017 55,751 50,671 5,079 40 Tigbauan 52 - - - - - - - 41 Tubungan 48 48 62,587 913 61,674 36,229 27,876 8,353 42 Zarraga 24 24 30,960 794 30,166 23,022 18,714 4,308

Sub-Total 1,901 925 1,513,260 51,656 1,461,605 904,143 781,173 122,972 Negros Occidental

Bacolod City 61 - - - - - - - Bago City 24 24 35,894 8,481 27,413 88,040 93,143 (5,103) Cadiz City 22 22 96,546 3,746 92,800 84,717 77,835 6,882 Escalante City 21 21 54,132 101 54,030 53,437 46,566 6,870 Himamaylan City 19 19 32,719 3,028 29,691 50,580 51,539 (959) Kabankalan City 32 32 105,495 2,313 103,182 110,504 96,503 14,001 La Carlota City 14 14 50,094 2,792 47,302 39,825 38,796 1,029 Sagay City 25 25 154,650 6,527 148,123 73,550 72,228 1,323 San Carlos City 18 18 90,644 6,087 84,557 74,683 54,560 20,124 Silay City 16 16 77,041 9,850 67,191 61,686 57,441 4,245

314

Region





Sipalay City 17 17 45,391 3,303 42,089 35,715 37,574 (1,859) Talisay City 27 16 30,881 2,813 28,068 43,001 41,543 1,458 Victorias City 26 26 28,004 3,317 24,686 71,643 67,814 3,830

1 Binalbagan 16 16 28,376 1,188 27,187 43,084 41,046 2,038 2 Caltrava 40 - - - - - - - 3 Candoni 9 - - - - - - - 4 Cauayan 25 8 10,458 1,739 8,719 14,242 13,672 571 5 D.S. Bendicto 23 - - - - - - - 6 E.B. Magalona 24 6 13,535 907 12,628 11,276 10,166 1,110 7 Hinigaran 13 24 33,538 5,342 28,196 51,462 44,573 6,889 8 Hinobaan 15 13 24,315 4,056 20,259 28,411 28,040 371 9 Ilog 30 - - - - - - -

10 Isabela 13 8 6,727 13 6,714 11,762 11,777 (14) 11 La Castellana 12 7 7,535 - 7,535 19,392 19,401 (8) 12 Manapla 15 2 486 313 173 2,727 2,711 16 13 Moises Padilla 23 5 12,877 630 12,247 7,063 6,280 783 14 Murcia 20 - - - - - - - 15 Pontevedra 20 5 6,831 275 6,556 6,155 6,680 (525) 16 Palupandan 7 6 4,695 232 4,463 5,888 5,582 305 17 San Enrique 10 2 1,691 547 1,144 4,218 4,013 205 18 Toboso 9 9 21,657 1,298 20,359 20,927 19,299 1,628 19 Valladolid 16 - - - - - - -

Sub-Total 662 361 974,211 68,898 905,313 1,013,990 948,780 65,210 Regional Total 4,051 2,620 4,583,501 231,389 4,352,112 3,374,199 2,954,278 419,923

Tagbilaran City 15 15 103,024 4,256 98,768 39,657 26,968 12,689 1 Albuquerque 11 11 12,758 1,198 11,560 10,845 10,098 747 2 Alicia 15 15 14,769 1,458 13,311 21,163 15,992 5,171 3 Anda 16 16 7,889 289 7,600 17,355 16,923 432 4 Antequera 21 21 26,731 1,472 25,259 18,430 18,211 219 5 Baclayon 17 17 35,728 1,008 34,720 17,957 17,058 899 6 Balilihan 31 31 37,166 2,166 35,001 23,447 21,118 2,329 7 Batuan 15 15 41,210 6,674 34,536 12,934 10,417 2,517 8 Bien Unido 15 15 16,148 1,017 15,130 18,409 18,332 77 9 Bilar 19 19 20,714 1,036 19,679 18,389 17,506 883

10 Buenavista 35 35 41,188 1,410 39,779 30,864 33,370 (2,506) 11 Calape 33 33 59,058 12,068 46,990 31,955 29,118 2,837 12 Candijay 21 21 15,268 172 15,096 27,702 28,506 (804) 13 Carmen 29 29 54,101 4,091 50,010 35,746 30,036 5,710 14 Catigbian 22 22 36,436 3,288 33,148 1,001 773 228 15 Clarin 24 24 37,523 95 37,428 22,164 20,179 1,985 16 Corella 8 8 7,954 973 6,980 6,713 7,060 (347) 17 Cortes 14 - - - - - - - 18 Dagohoy 15 15 38,552 1,894 36,657 15,819 12,856 2,964

Region VIIBohol

315

Region





19 Danao 17 17 18,310 1,813 16,496 17,459 17,068 390 20 Dauis 12 12 26,185 5,896 20,290 25,371 22,328 3,043 21 Dimiao 35 35 56,599 3,170 53,429 26,614 21,586 5,028 22 Duero 21 21 26,136 3,171 22,965 19,649 19,069 579 23 Garcia-Hernandez 30 30 70,207 2,029 68,178 27,629 24,425 3,204 24 Getafe 24 24 36,472 1,355 35,118 25,162 27,100 (1,938) 25 Guindulman 19 19 41,502 1,531 39,972 24,702 19,419 5,283 26 Inabanga 50 50 65,145 2,903 62,242 48,304 36,950 11,354 27 Jagna 33 33 73,569 1,549 72,021 33,065 27,116 5,949 28 Lila 18 18 17,444 1,193 16,250 15,169 13,338 1,831 29 Loay 24 24 25,034 3,112 21,923 20,631 20,981 (350) 30 Loboc 28 28 25,669 4,463 21,205 28,447 25,150 3,296 31 Loon 67 67 148,486 5,764 142,721 62,791 43,986 18,805 32 Mabini 22 22 21,149 199 20,950 24,352 23,309 1,043 33 Maribojoc 22 22 50,218 1,671 48,548 20,408 17,083 3,325 34 Panglao 10 10 27,124 86 27,039 17,512 16,290 1,222 35 Pilar 21 21 37,849 2,536 35,314 24,092 19,527 4,565 36 Pres. Garcia 23 23 28,562 2,225 26,336 23,553 24,006 (453) 37 Sagbayan 24 24 24,495 3,355 21,140 22,177 21,120 1,057 38 San Isidro 12 12 18,626 1,482 17,144 10,972 10,205 767 39 San Miguel 18 18 18,136 2,170 15,966 19,639 20,379 (740) 40 Sevilla 13 13 15,683 411 15,272 12,821 12,097 725 41 Sierra-Bullones 22 22 45,221 - 45,221 25,675 18,833 6,841 42 Sikatuna 10 10 13,844 1,266 12,578 8,683 8,144 540 43 Talibon 25 25 60,879 2,942 57,937 39,080 37,308 1,772 44 Trinidad 20 20 21,761 4,906 16,855 23,152 22,717 435 45 Tubigon 34 34 82,487 3,447 79,040 39,630 32,803 6,827 46 Ubay 44 44 73,523 2,463 71,060 53,052 47,371 5,681 47 Valencia 35 35 104,609 3,303 101,305 32,160 24,991 7,169

Sub-Total 1,109 1,095 1,881,141 114,973 1,766,168 1,142,499 1,009,220 133,279

Bogo City 29 - - - - - - - Carcar City 15 15 97,574 12,083 85,491 50,005 41,412 8,594 Cebu City 80 - - - - - - - Danao City 42 42 65,291 2,602 62,689 70,710 57,790 12,920 LapuLapu City 30 30 122,049 12,411 109,638 59,759 48,621 11,138 Mandaue City 27 27 301,592 39,250 262,342 170,986 148,946 22,040 Naga City 28 - - - - - - - Talisay City 22 - - - - - - - Toledo City 38 - - - - - - -

1 Alcantara 9 - - - - - - - 2 Alcoy 8 8 3,143 68 3,075 2,101 2,236 (134) 3 Alegria 9 - - - - - - - 4 Aloquinsan 15 - - - - - - - 5 Argao 45 27 54,960 21,558 33,401 27,328 23,328 4,000 6 Asturias 27 - - - - - - -

Cebu

316

Region





7 Badian 29 29 54,274 5,596 48,678 31,663 27,485 4,178 8 Balamban 28 - - - - - - - 9 Bantayan 25 25 67,752 1,961 65,791 49,251 41,051 8,200

10 Barili 42 - 52,903 4,520 48,383 35,773 29,244 6,529 11 Bolj0-on 11 11 2,595 153 2,442 821 580 241 12 Borbon 19 19 25,245 89 25,157 26,170 22,443 3,727 13 Carmen 21 - - - - - - - 14 Catmon 20 - - - - - - - 15 Compostela 17 - - - - - - - 16 Consolacion 21 - - - - - - - 17 Cordova 13 - - - - - - - 18 Daan Bantayan 20 - - - - - - - 19 Dalaguete 33 33 2,129 5 2,123 1,630 1,557 74 20 Dumanjug 37 - - - - - - - 21 Ginatilan 14 - - - - - - - 22 Liloan 14 14 104,712 2,243 102,470 55,563 44,765 10,799 23 Madridejos 14 - - - - - - - 24 Malabuyoc 14 - - - - - - - 25 Medellin 19 - - - - - - - 26 Minglanilla 19 19 100,705 5,246 95,459 52,430 39,556 12,874 27 Moalboal 15 13 12,793 848 11,944 18,194 15,883 2,310 28 Oslob 21 21 1,131 163 967 891 835 56 29 Pilar 13 1 1,657 83 1,574 1,192 952 240 30 Pinamungahan 26 - 110,956 3,206 107,751 54,221 43,438 10,783 31 Poro 17 - - - - - - 32 Ronda 14 14 36,234 1,276 34,958 15,703 15,227 476 33 Samboan 15 - - - - - - - 34 San Fernando 21 - - - - - - - 35 San Francisco 15 15 33,160 2,813 30,347 30,347 27,648 2,699 36 San Remegio 27 27 47,059 1,874 45,185 43,863 31,942 11,921 37 Santa Fe 10 10 3,324 257 3,067 3,743 3,357 386 38 Santander 10 - - - - - - - 39 Sibonga 25 - - - - - - - 40 Sogod 18 - - - - - - - 41 Tabogon 25 - - - - - - - 42 Tabuelan 12 - - - - - - - 43 Tuburan 54 - - - - - - - 44 Tudela 11 - - - - - - -

Sub-Total 1,203 400 1,301,238 118,305 1,182,933 802,344 668,295 134,050 Negros Oriental

Bais City 35 35 121,298 14,935 106,363 65,683 47,429 18,254 Bayawan City 28 28 150,273 15,063 135,210 77,980 54,890 23,091 Canlaon City 12 12 41,074 692 40,382 27,723 23,854 3,869 Dumaguete City 30 16 58,217 8,675 49,542 36,179 23,004 13,175 Guihulngan City 33 - - - - - - -

317

Region





Tanjay City 24 24 44,129 1,114 43,015 44,461 36,550 7,911 1 Amlan 8 8 12,292 797 11,495 14,853 13,372 1,481 2 Ayungon 24 24 29,438 341 29,097 30,969 27,653 3,316 3 Bacong 22 22 59,467 14,953 44,514 24,647 21,312 3,335 4 Basay 10 10 24,185 1,853 22,332 15,025 13,318 1,707 5 Bindoy 22 8 9,419 466 8,953 9,796 8,942 854 6 Dauin 23 23 18,807 625 18,182 27,172 26,513 659 7 Jimalalud 28 28 20,807 1,881 18,925 26,341 22,272 4,069 8 La Libertad 29 29 47,510 9,061 38,449 31,387 25,871 5,516 9 Mabinay 32 32 93,891 1,204 92,687 45,050 34,026 11,025

10 Manjuyod 27 5 15,279 750 14,529 6,892 5,112 1,779 11 Pamplona 16 16 67,011 3,984 63,027 22,926 18,064 4,861 12 San Jose 14 8 16,045 1,286 14,759 7,240 4,886 2,354 13 Sta. Catalina 22 22 40,723 2,143 38,580 18,138 12,619 5,519 14 Siaton 26 8 36,399 1,841 34,557 12,146 7,403 4,743 15 Sibulan 15 11 35,683 2,234 33,448 19,410 15,243 4,167 16 Tayasan 28 12 22,438 1,061 21,377 12,700 9,636 3,064 17 Valencia 24 24 588,191 5,688 582,503 50,961 49,083 1,878 18 Vallehermoso 15 13 18,724 384 18,340 19,201 16,621 2,580 19 Zamboanguita 10 10 26,031 745 25,286 11,712 8,793 2,919

Sub-Total 557 428 1,597,330 91,775 1,505,555 658,592 526,465 132,127

1 Larena 23 23 9,166 745 8,421 6,357 5,422 935 2 Lazi 18 18 33,238 5,280 27,957 18,757 15,877 2,880 3 Maria 22 22 36,833 1,314 35,520 17,947 15,279 2,669 4 San Juan 15 15 38,653 3,646 35,007 13,807 10,021 3,786 5 Siquijor 42 42 52,042 1,796 50,246 33,833 34,162 (328) 6 E. Villanueva 14 14 6,971 707 6,264 5,196 4,905 291


1 Almeria 13 13 13,338 365 12,972 13,200 11,999 1,201 2 Biliran 11 11 10,668 45 10,623 11,998 10,180 1,818 3 Cabucgayan 13 13 20,481 193 20,288 15,060 13,221 1,839 4 Caibiran 17 17 17,459 59 17,400 18,505 18,214 291 5 Culaba 17 17 2,583 9 2,575 8,854 8,284 570 6 Kawayan 20 20 12,527 2,199 10,328 19,340 18,169 1,170 7 Maripipi 15 15 18,865 878 17,987 11,477 8,687 2,790 8 Naval 26 26 78,864 3,907 74,956 35,950 30,440 5,510

Sub-Total 132 132 174,786 7,656 167,129 134,383 119,194 15,189 Eastern Samar

Borongan City 61 - - - - - - - 1 Arteche 20 5 3,965 175 3,790 4,124 3,675 449 2 Balangiga 13 13 11,884 533 11,352 11,949 10,991 958

Biliran

Siquijor

Region VIII

318

Region





3 Balangkayan 15 - - - - - - - 4 Can-avid 28 22 30,287 683 29,603 17,945 14,559 3,386 5 Dolores 46 27 59,780 - 59,780 25,639 24,118 1,521 6 Gen. Mcarthur 30 30 9,606 2,500 7,106 19,687 17,891 1,796 7 Giporlos 18 2 2,274 1,742 532 1,856 1,729 127 8 Guiuan 60 60 125,452 8,132 117,320 47,292 48,526 (1,235) 9 Hernani 13 13 11,143 784 10,358 9,788 9,898 (110)

10 Jipapad 13 - - - - - - - 11 Lawa-an 16 3 1,691 102 1,589 2,085 1,974 111 12 Llorente 33 25 18,698 291 18,406 19,418 17,879 1,539 13 Maslog 12 12 3,983 - 3,983 8,603 9,287 (684) 14 Maydolong 20 15 8,459 239 8,221 12,165 12,338 (173) 15 Mercedes 16 16 3,423 13 3,410 19,447 16,710 2,737 16 Oras 42 42 26,902 105 26,797 41,944 39,114 2,831 17 Quinapondan 25 10 15,290 27 15,263 8,446 6,876 1,570 18 Salcedo 41 41 40,410 305 40,105 35,651 30,951 4,700 19 San Julian 16 5 4,194 21 4,173 4,523 4,233 291 20 San Policarpio 17 9 7,266 - 7,266 7,568 6,678 890 21 Sulat 18 2 4,155 88 4,067 2,462 2,227 235 22 Taft 24 - - - - - - -

Sub-Total 597 352 388,861 15,740 373,121 300,591 279,652 20,939 Leyte

Baybay City 92 - - - - - - - Ormoc City 110 - - - - - - - Tacloban City 138 101 236,002 13,598 222,403 131,973 102,404 29,569

1 Abuyog 63 - - - - - - - 2 Alang-alang 54 - - - - - - - 3 Albuera 16 - - - - - - - 4 Babatngon 25 - - - - - - - 5 Barugo 37 - - - - - - - 6 Bato 32 - - - - - - - 7 Burauen 77 - - - - - - - 8 Calubian 53 - - - - - - - 9 Capoocan 21 - - - - - - -

10 Carigara 49 - - - - - - - 11 Dagami 65 - - - - - - - 12 Dulag 45 - - - - - - - 13 Hilongos 51 - - - - - - - 14 Hindang 20 - - - - - - - 15 Inopacan 20 - - - - - - - 16 Isabel 24 - - - - - - - 17 Jaro 46 - - - - - - - 18 Javier 28 - - - - - - - 19 Julita 26 - - - - - - - 20 Kananga 23 - - - - - - -

319

Region





21 La Paz 35 - - - - - - - 22 Leyte 30 - - - - - - - 23 McArthur 31 - - - - - - - 24 Mahaplag 28 - - - - - - - 25 Matag-ob 21 - - - - - - - 26 Matalom 30 - - - - - - - 27 Mayorga 16 - - - - - - - 28 Merida 22 - - - - - - - 29 Palo 33 - - - - - - - 30 Palompon 50 - - - - - - - 31 Pastrana 29 - - - - - - - 32 San Isidro 19 - - - - - - - 33 San Miguel 21 - - - - - - - 34 Sta. Fe 20 - - - - - - - 35 Tabango 13 - - - - - - - 36 Tabon-Tabon 16 - - - - - - - 37 Tanauan 54 - - - - - - - 38 Tolosa 15 - - - - - - - 39 Tunga 8 - - - - - - - 40 Vilaba 35 - - - - - - -

Sub-Total 1,641 101 236,002 13,598 222,403 131,973 102,404 29,569Northern Samar

1 Allen 20 - - - - - - - 2 Biri 8 - - - - - - - 3 Bobon 18 - - - - - - - 4 Capul 12 - - - - - - - 5 Catarman 55 - - - - - - - 6 Catubig 47 - - - - - - - 7 Gamay 26 - - - - - - - 8 Laoang 56 - - - - - - - 9 Lapinig 15 - - - - - - -

10 Las Navas 53 - - - - - - - 11 Lavezares 26 - - - - - - - 12 Lope de Vega 22 - - - - - - - 13 Mapanas 13 - - - - - - - 14 Mondragon 24 - - - - - - - 15 Palapag 32 - - - - - - - 16 Pambujan 26 - - - - - - - 17 Rosario 11 - - - - - - - 18 San Antonio 10 - - - - - - - 19 San Isidro 14 - - - - - - - 20 San Jose 16 - - - - - - - 21 San Roque 16 - - - - - - - 22 San Vicente 7 - - - - - - - 23 Silvino Lubos 26 - - - - - - -

320

Region





24 Victoria 16 - - - - - - - Sub-Total 569 - - - - - - -

SamarCatbalogan City 57 57 39,507 761 38,746 77,838 73,717 4,121 Calbayog City 157 157 37,199 162 37,037 17,354 16,432 921

1 Almagro 23 23 6,931 316 6,615 9,030 9,790 (760) 2 Basey 51 43 45,945 587 45,358 40,351 37,868 2,483 3 Calbiga 41 - - - - - - - 4 Daram 58 58 51,439 436 51,003 48,073 49,220 (1,147) 5 Gandara 69 - - - - - - - 6 Hinabangan 21 - - - - - - - 7 Jiabong 34 - - - - - - - 8 Marabut 24 24 2,498 - 2,498 17,902 11,430 6,472 9 Matuguinao 20 - - - - - - -

10 Motiong 30 - - - - - - - 11 Pagsanghan 13 - - - - - - - 12 Paranas 44 - - - - - - - 13 Pinabacdao 24 24 25,267 372 24,895 19,886 19,631 255 14 San Jorge 41 11 2,421 - 2,421 7,283 7,166 117 15 San Jose de Bauan 14 - - - - - - - 16 San Sebastian 14 - - - - - - - 17 Sta. Margarita 36 33 32,728 - 32,728 21,381 20,757 624 18 Sta. Rita 38 - - - - - - 19 Sto. Niño 13 13 7,238 - 7,238 9,953 10,239 (286) 20 Talalora 11 10 7,574 527 7,047 6,612 6,417 195 21 Tarangnan 41 - - - - - - - 22 Tagapul-an 14 7 376 6 369 4,367 4,412 (45) 23 Villareal 38 - - - - - - - 24 Zumarraga 25 - - - - - - -

Sub-Total 951 460 259,123 3,168 255,955 280,030 267,080 12,950 Southern Leyte

Maasin City 70 70 186,934 18,235 168,698 78,238 76,942 1,296 1 Anahawan 14 14 19,666 72 19,595 12,041 11,717 323 2 Bontoc 40 40 55,991 96 55,895 44,416 35,583 8,833 3 Hinunangan 40 40 55,658 279 55,379 35,803 37,135 (1,332) 4 Hinundayan 17 17 37,267 1,064 36,203 14,816 20,784 (5,968) 5 Libagon 14 14 27,199 171 27,028 14,663 11,661 3,002 6 Liloan 24 24 45,848 - 45,848 24,308 24,678 (370) 7 Limasawa 6 6 11,464 252 11,212 5,834 5,844 (10) 8 Macrohon 30 30 21,698 43 21,655 29,434 27,901 1,532 9 Malitbog 37 37 54,316 4,872 49,444 30,000 29,763 237

10 Padre Burgos 11 11 16,338 457 15,881 11,352 10,775 577 11 Pintuyan 23 23 13,710 81 13,629 18,064 18,582 (517) 12 St. Bernard 30 30 71,975 2,832 69,143 27,950 27,340 611 13 San Francisco 22 22 22,715 41 22,674 18,871 17,149 1,722

321

Region





14 San Juan 18 18 35,426 309 35,117 17,111 16,133 979 15 San Ricardo 15 15 10,104 6,104 4,000 9,873 10,104 (232) 16 Silago 15 15 26,504 538 25,966 13,719 13,071 648 17 Sogod 45 45 61,336 168 61,168 54,059 43,113 10,946 18 Tomas Uppos 29 29 47,664 782 46,882 23,172 21,653 1,519


Region IX

Zamboanga del NorteDapitan City 50 - - - - - - - Dipolog City 21 21 102,870 15,038 87,832 62,410 54,950 7,460

1 Baliguian 17 - - - - - - - 2 Godod 17 - - - - - - - 3 Gutalac 33 - - - - - - - 4 Jose Dalman 18 - - - - - - - 5 Kalawit 14 - - - - - - - 6 Katipunan 30 - - - - - - - 7 La Libertad 13 - - - - - - - 8 Labason 20 - - - - - - - 9 Leon Postigo 18 - - - - - - -

10 Liloy 37 - - - - - - - 11 Manukan 22 - - - - - - - 12 Mutia 16 - - - - - - - 13 Piñan 22 - - - - - - - 14 Polanco 30 - - - - - - - 15 Pres. Manuel A. Roxas 31 - - - - - - - 16 Rizal 22 - - - - - - - 17 Salug 23 - - - - - - - 18 Sergio Osmeña 39 - - - - - - - 19 Siayan 22 - - - - - - - 20 Sibuco 28 - - - - - - - 21 Sibutad 16 - - - - - - - 22 Sindangan 52 - - - - - - - 23 Siocon 26 - - - - - - - 24 Sirawan 34 - - - - - - - 25 Tampilisan 20 - - - - - - -

Sub-Total 691 21 102,870 15,038 87,832 62,410 54,950 7,460 Zamboanga del Sur

Pagadian City 54 - - - - - - - Zamboanga City 98 98 647,315 32,015 615,299 390,664 275,551 115,113

1 Aurora 44 44 102,609 8,158 94,451 51,505 37,082 14,4232 Bayog 28 28 36,622 718 35,904 26,729 25,803 9263 Dimataling 24 24 10,310 2 10,308 24,686 23,429 1,2574 Dinas 30 30 57,234 1,184 56,050 30,587 29,089 1,498

322

Region





5 Dumalinao 30 30 51,282 1,489 49,792 29,315 24,317 4,9986 Dumingag 44 44 71,413 1,684 69,729 40,383 35,330 5,0537 Guipos 17 17 8,876 356 8,520 17,855 17,545 3108 Josefina 14 14 17,547 944 16,603 12,734 11,350 1,3839 Kumalarang 18 - - - - - - -

10 Labangan 25 25 60,385 1,883 58,501 32,174 26,685 5,48911 Lakewood 14 13 19,323 1,254 18,069 13,566 11,708 1,85912 Lapuyan 26 26 45,423 1,121 44,302 25,165 21,549 3,61513 Mahayag 29 29 71,779 3,533 68,246 34,111 32,821 1,29014 Margosatubig 17 17 33,735 58 33,678 28,072 25,493 2,57915 Midsalip 33 33 53,260 460 52,800 30,504 25,756 4,74916 Molave 25 - - - - - - - 17 Pitogo 15 15 11,321 536 10,784 19,359 18,691 66818 Ramon Magsaysay 27 27 59,094 927 58,167 24,398 16,086 8,31319 San Miguel 18 18 5,643 360 5,282 16,003 10,721 5,28220 San Pablo 28 28 39,210 754 38,457 - 24,354 (24,354)21 Sominot 18 18 22,822 269 22,553 17,580 12,810 4,77022 Tabina 15 15 29,760 642 29,118 18,388 18,291 9623 Tambulig 31 31 29,280 3,791 25,489 32,210 29,545 2,66424 Tigbao 18 18 41,108 1,420 39,687 17,774 15,348 2,42625 Tukuran 25 25 49,468 4,056 45,413 28,441 23,225 5,21526 Vincenzo Sagun 14 14 14,002 1,436 12,566 15,644 14,915 729

Sub-Total 779 681 1,588,817 69,049 1,519,768 977,846 807,495 170,351

Isabela City 45 45 46,891 8,620 38,270 58,879 53,875 5,0041 Alicia 27 - - - - - - - 2 Buug 27 - - - - - - - 3 Diplahan 22 - - - - - - - 4 Imelda 18 - - - - - - - 5 Ipil 28 - - - - - - - 6 Kabasalan 29 - - - - - - - 7 Mabuhay 18 - - - - - - - 8 Malangas 25 - - - - - - - 9 Naga 23 - - - - - - -

10 Olutanga 19 - - - - - - - 11 Payao 29 - - - - - - - 12 R.T. Lim 26 - - - - - - - 13 Siay 29 - - - - - - - 14 Talusan 14 - - - - - - - 15 Titay 30 - - - - - - - 16 Tungawan 25 - - - - - - -

Sub-Total 434 45 46,891 8,620 38,270 58,879 53,875 5,004Regional Total 1,904 747 1,738,577 92,707 1,645,870 1,099,135 916,319 182,816

Zamboanga Sibugay

323

Region





Region X

Malaybalay City 46 46 123,279 11,387 111,891 118,890 111,896 6,994Valencia City 31 31 207,670 24,485 183,185 122,902 100,629 22,273

1 Baungon 16 16 42,672 909 41,763 24,629 21,903 2,7262 Cabanglasan 15 15 14,902 2,578 12,324 21,796 21,523 2733 Damulog 17 - - - - - - - 4 Dangcagan 14 - - - - - - - 5 Don Carlos 29 29 85,251 16,492 68,759 42,143 37,790 4,3536 Impasug-0n 13 13 42,746 7,281 35,464 23,508 18,524 4,9847 Kadingilan 17 16 44,023 6,424 37,599 21,941 20,711 1,2298 Kalilangan 14 14 68,538 9,707 58,831 22,836 19,653 3,1849 Kibawe 23 23 45,431 12,248 33,183 28,166 27,743 422

10 Kitaokitao 35 35 85,322 7,026 78,297 38,280 36,922 1,35811 Lantapan 14 6 15,351 100 15,252 12,195 10,877 1,31912 Libona 14 14 47,423 4,020 43,404 23,290 20,477 2,81313 Malitbog 11 11 27,532 4,276 23,255 16,518 15,900 61814 Manolo Fortich 22 22 33,268 8,432 24,836 49,544 47,193 2,35115 Maramag 20 - - - - - - - 16 Pangantucan 19 19 78,852 10,999 67,853 30,413 27,549 2,86417 Quezon 31 31 61,864 13,001 48,863 60,208 55,007 5,20018 San Fernando 24 8 17,487 1,927 15,560 9,052 8,622 43019 Sumilao 10 10 13,194 23 13,171 15,334 15,571 (237)20 Talakag 29 29 107,715 24,980 82,735 43,938 34,026 9,912

Sub-Total 464 388 1,162,522 166,297 996,225 725,583 652,517 73,066

1 Catarman 14 14 8,372 965 7,407 15,661 15,860 (199)2 Guinsiliban 7 7 1,703 214 1,489 6,342 6,181 1613 Mahinog 13 13 56,314 11,821 44,493 34,662 31,891 2,7714 Mambajao 15 15 10,351 1,115 9,236 25,155 26,134 (979)5 Sagay 9 9 19,622 1,234 18,387 35,503 30,482 5,021

Sub-Total 58 58 96,361 15,349 81,012 117,323 110,548 6,775 Lanao del Norte

Iligan City 44 44 1,511,535 104,150 1,407,385 102,576 95,736 6,8401 Bacolod 16 16 10,834 - 10,834 16,366 18,180 (1,814)2 Baloi 21 21 1,982 - 1,982 12,119 12,813 (693)3 Baroy 23 23 22,545 144 22,402 22,062 21,898 1644 Kapatagan 33 33 12,849 2,617 10,232 18,714 19,691 (978)5 Kauswagan 13 13 11,257 697 10,560 17,131 17,347 (216)6 Kolambugan 26 26 2,288 88 2,200 7,534 7,501 347 Lala 27 27 35,090 85 35,005 37,875 38,143 (268)8 Linamon 8 8 6,106 120 5,986 12,717 12,702 159 Maigo 13 13 1,267 8 1,259 3,715 3,728 (13)

10 Matungao 12 12 2,137 - 2,137 13,999 14,315 (316)11 Munai 26 26 163 - 163 21,703 21,803 (100)

Bukidnon

Camiguin

324

Region





12 Nunumgan 25 25 2,714 - 2,714 19,615 17,980 1,63413 Pantao-Ragat 20 20 239 - 239 17,962 19,459 (1,497)14 Pantar 21 21 1,409 - 1,409 18,009 18,610 (601)15 Poona Piagao 26 26 711 175 537 22,385 23,829 (1,444)16 R. Magsaysay 24 24 8,661 - 8,661 18,647 19,205 (558)17 Salvador 25 25 18,685 307 18,378 23,289 19,976 3,31318 Sapad 17 17 11,065 160 10,905 16,830 17,038 (208)19 S.N. Dimaporo 37 37 16,752 - 16,752 34,187 34,783 (596)20 Tagoloan 7 7 635 1 634 7,417 7,547 (130)21 Tangkal 18 18 483 271 212 13,865 13,991 (125)22 Tubod 24 24 4,526 559 3,967 3,575 3,094 481

Sub-Total 506 506 1,683,932 109,380 1,574,552 482,292 479,369 2,923 Misamis Occidental

Oroquieta City 47 47 107,669 1,233 106,436 58,556 50,782 7,774Ozamis City 51 51 107,041 6,437 100,603 3,495 3,120 376Tangub City 55 55 55,426 1,782 53,644 54,434 54,524 (90)

1 Aloran 38 38 24,761 3,731 21,030 34,377 34,034 3432 Baliangao 15 15 24,978 12,551 12,427 14,106 14,426 (320)3 Bonifacio 28 28 7,677 28 7,649 15,269 15,258 114 Calamba 19 19 678,173 298 677,875 19,069 17,796 1,2725 Clarin 29 29 13,456 96 13,359 11,466 11,779 (314)6 Concepcion 18 18 10,284 323 9,961 13,640 12,067 1,5737 Don Victorino 11 11 20,765 630 20,135 9,176 7,811 1,3658 Jimenez 24 24 36,343 1,397 34,946 24,361 21,315 3,0469 Lopez Jaena 28 28 32,390 509 31,881 27,316 23,998 3,318

10 Panaon 16 16 2,786 73 2,712 13,470 13,473 (4)11 Plaridel 33 33 83,332 36,075 47,257 33,089 28,080 5,00912 Sapang Dalaga 28 28 21,912 15,646 6,265 12,200 12,017 18313 Sinacaban 17 17 11,258 1,400 9,858 16,441 15,013 1,42814 Tudela 33 33 36,174 9,602 26,571 10,636 9,084 1,552

Sub-Total 490 490 1,274,426 91,813 1,182,613 371,099 344,577 26,522 Misamis Oriental

Cagayan De Oro City 80 - - - - - - - El Salvador City 15 15 18,424 800 17,625 32,236 32,210 25Gingoog City 79 79 138,097 4,651 133,446 91,784 74,948 16,836

1 Alubijid 16 16 13,687 601 13,086 21,681 21,415 2662 Balingasag 30 30 41,544 891 40,654 41,967 40,228 1,7393 Balingoan 9 9 20,649 0 20,649 9,804 9,460 3444 Binuangan 8 8 5,529 524 5,005 7,480 7,856 (375)5 Claveria 24 24 11,521 609 10,912 33,175 33,012 1626 Gitagum 11 11 4,966 4,737 229 13,023 12,166 8577 Initao 16 16 13,382 1,038 12,344 22,110 20,474 1,6368 Jasaan 15 15 14,641 886 13,755 32,106 30,587 1,5209 Kinoguitan 15 15 5,805 53 5,753 13,666 13,815 (149)

10 Lagonglong 10 10 9,422 664 8,759 13,417 13,618 (200)

325

Region





11 Laguindingan 11 11 4,242 188 4,054 15,225 14,589 63612 Libertad 9 9 6,993 34 6,960 10,343 9,752 59113 Lugait 8 8 367 122 245 1,049 1,090 (41)14 Magsaysay 25 25 38,697 329 38,368 26,285 23,652 2,63315 Manticao 13 13 38,070 138 37,932 18,249 15,939 2,30916 Medina 19 19 8,425 207 8,218 23,232 19,970 3,26217 Naawan 10 10 9,683 134 9,548 13,310 12,917 39418 Opol 14 14 30,263 1,180 29,084 27,875 24,687 3,18819 Salay 18 18 11,789 2,090 9,698 19,533 19,261 27220 Sugbong Cogon 10 10 8,119 79 8,040 9,254 9,121 13221 Tagoloan 10 10 15,503 718 14,785 30,391 29,885 50622 Talisayan 18 18 15,350 234 15,115 18,691 18,813 (122)23 Villanueva 11 11 3,652 83 3,569 16,738 16,780 (41)

Sub-Total 504 424 488,821 20,990 467,831 562,626 526,245 36,381 Regional Total 2,022 1,866 4,706,062.15 403,828.87 4,302,233.29 2,258,924.02 2,113,256.75 145,667.27

Region XI Compostela Valley

1 Compostela 16 16 59,725 3,412 56,312 38,619 34,082 4,5372 Laak 40 40 49,559 1,560 47,999 50,445 40,813 9,6323 Mabini 11 11 15,314 807 14,507 20,889 20,791 994 Maco 37 37 65,814 4,001 61,813 59,713 49,100 10,6135 Maragusan 24 24 36,395 632 35,763 36,159 35,884 2746 Mawab 11 11 31,496 2,107 29,388 21,010 18,851 2,1597 Monkayo 21 21 50,835 1,674 49,161 52,258 46,683 5,5758 Montevista 20 20 14,606 694 13,912 26,253 25,409 8449 Nabunturan 28 28 47,126 2,573 44,553 45,488 41,961 3,527

10 New Bataan 16 16 27,366 966 26,400 42,086 25,211 16,87511 Pantukan 13 13 47,572 2,658 44,914 36,456 33,555 2,902

Sub-Total 237 237 445,807 21,083 424,723 429,375 372,338 57,037 Davao del Norte

Island Garden City of Samal 46 46 69,707 1,306 68,400 72,064 62,235 9,829Panabo City 40 40 87,701 3,629 84,072 105,857 85,692 20,165Tagum City 23 23 115,550 5,655 109,895 112,647 103,293 9,354

1 Asuncion 20 20 35,448 747 34,702 19,114 16,645 2,4692 Carmen 20 20 51,792 2,371 49,421 38,106 33,616 4,4903 Dujali 5 5 11,840 2,298 9,542 13,328 11,855 1,4734 Kapalong 14 14 18,531 331 18,201 32,733 30,649 2,0845 New Corella 20 20 24,665 178 24,487 31,969 30,390 1,5796 San Isidro 13 13 24,938 396 24,542 17,061 14,853 2,2087 Sto. Tomas 19 19 62,007 1,856 60,151 51,915 43,918 7,9978 Talaingod 3 3 12,062 437 11,625 9,598 8,894 704

Sub-Total 223 223 514,242 19,203 495,039 504,392 442,041 62,351 Davao Oriental

Mati City 26 - - - - - - - 1 Baganga 18 - - - - - - -

326

Region





2 Banay-Banay 14 14 7,737 65 7,672 25,896 24,123 1,7723 Boston 8 4 18,767 408 18,359 5,248 6,728 (1,480)4 Caraga 17 - - - - - - - 5 Cateel 16 7 11,993 96 11,898 13,124 12,726 3976 Gov. Generoso 20 18 28,324 13 28,311 29,765 25,758 4,0077 Lupon 21 21 17,896 3,881 14,015 29,765 25,758 4,0078 Manay 17 9 18,630 290 18,341 20,941 18,410 2,5319 San Isidro 16 14 15,884 613 15,271 18,583 18,346 237

10 Tarragona 10 10 14,914 232 14,682 17,794 15,871 1,922Sub-Total 183 97 134,146 5,597 128,550 161,115 147,721 13,394

Davao del SurDavao City 182 95 555,854 23,533 532,321 565,022 422,661 142,361 Digos City 26 26 131,221 5,855 125,365 91,245 73,961 17,284

1 Bansalan 25 - - - - - - - 2 Don Marcelino 15 15 8,581 149 8,432 22,681 21,420 1,261 3 Hagonoy 21 - - - - - - - 4 Jose Abad Santos 26 26 19,713 3,287 16,426 36,933 35,657 1,276 5 Kiblawan 30 30 42,087 8,610 33,477 34,271 33,263 1,008 6 Magsaysay 22 - - - - - - - 7 Malalag 15 15 12,825 2,876 9,949 22,247 21,475 772 8 Malita 30 30 24,967 1,277 23,691 32,090 30,500 1,590 9 Matanao 33 - - - - - - -

10 Padada 17 17 9,487 1,649 7,837 21,792 21,698 94 12 Santa Cruz 18 18 48,607 8,099 40,508 52,065 37,639 14,427 13 Santa Maria 22 22 21,215 870 20,345 29,393 28,186 1,206 14 Saranggani 12 12 17,452 636 16,817 15,802 13,023 2,780 15 Sulop 25 25 26,380 3,034 23,346 25,928 23,041 2,888

Sub-Total 519 331 918,389 59,874 858,515 949,470 762,523 186,947 Regional Total 1,162 888 2,012,584 105,758 1,906,827 2,044,351 1,724,622 319,729

Region XIINorth Cotabato

Kidapawan City 40 20 76,257 7,022 69,235 31,774 23,481 8,293 1 Alamada 17 9 3,919 142 3,777 6,042 5,912 131 2 Aleosan 19 10 23,953 - 23,953 23,202 23,160 42 3 Antipas 13 4 1,967 - 1,967 4,859 4,839 20 4 Arakan 28 10 6,999 53 6,946 8,025 6,679 1,345 5 Banisilan 20 7 4,390 372 4,018 7,077 6,511 566 6 Carmen 28 9 11,770 652 11,119 18,192 16,128 2,064 7 Kabacan 24 8 5,723 149 5,574 11,753 11,715 38 8 Libungan 20 7 21,029 1,166 19,863 29,136 27,071 2,065 9 Magpet 32 16 12,818 594 12,224 19,587 18,826 760

10 Makilala 38 19 34,723 4,940 29,783 28,312 25,354 2,958 11 Matalam 34 12 10,604 222 10,383 15,471 12,109 3,362 12 Midsayap 57 19 8,792 61 8,730 26,764 25,401 1,363 13 M'lang 37 13 49,917 10,497 39,420 52,014 49,425 2,588

327

Region





14 Pigcawayan 40 14 16,516 204 16,312 19,161 17,576 1,584 15 Pikit 42 14 8,844 1,558 7,285 19,631 19,839 (208) 16 President Roxas 25 7 10,319 57 10,262 8,862 7,872 990 17 Tulunan 29 10 35,042 305 34,737 42,798 37,002 5,796

Sub-Total 543 208 343,582 27,995 315,588 372,658 338,901 33,757 Sarangani

1 Alabael 12 4 4,377 1,003 3,373 9,273 12,221 (2,948)2 Gian 31 9 41,470 510 40,960 15,832 17,718 (1,886)3 Kiamba 19 6 9,917 1,022 8,894 9,123 8,456 6674 Maasim 16 8 9,298 368 8,930 15,225 14,553 6735 Maitum 19 9 23,053 926 22,126 12,195 11,366 8306 Malapatan 12 4 13,788 3,226 10,562 9,248 9,018 2307 Malungon 31 10 6,784 988 5,796 14,444 6,876 7,568

Sub-Total 140 50 108,686 8,043 100,643 85,341 80,207 5,133 South Cotabato

General Santos City 26 26 577,886 72,151 505,735 257,485 220,038 37,447 Koronadal City 27 27 46,610 1,232 45,378 86,975 84,376 2,599

1 Banga 22 22 23,588 (2) 23,590 42,809 41,870 939 2 Lake Sebu 19 19 16,233 4,580 11,653 33,866 32,874 992 3 Norala 14 14 8,846 75 8,771 18,124 16,537 1,587 4 Polomolok 23 23 66,693 277 66,416 81,216 68,248 12,969 5 Santo Niño 10 10 20,991 11 20,979 21,259 19,281 1,977 6 Surallah 17 17 69,178 292 68,886 41,033 36,880 4,152 7 Tampakan 14 5 9,378 55 9,323 11,649 11,771 (122) 8 Tantangan 13 13 15,599 1,168 14,431 22,158 22,378 (221) 9 T'boli 25 25 127,195 176 127,019 42,496 39,537 2,959

10 Tupi 15 14 27,403 179 27,224 35,938 32,946 2,992 Sub-Total 225 215 1,009,599 80,194 929,405 695,008 626,738 68,270

Sultan KudaratCotabato City 37 37 58,186 1,618 56,568 118,197 119,630 (1,433)Tacurong City 20 20 93,416 2,194 91,222 46,766 39,582 7,184

1 Bagumbayan 19 19 24,532 959 23,574 33,899 33,082 8182 Columbio 16 16 8,957 - 8,957 18,466 18,329 1383 Esperanza 19 19 42,249 307 41,943 32,171 31,454 7174 Isulan 17 17 38,887 2,199 36,688 41,924 41,285 6405 Kalamansig 15 15 8,476 2,888 5,588 24,375 22,512 1,8636 Lambayong 26 26 15,105 280 14,825 38,375 35,901 2,4737 Lebak 27 27 76,445 174 76,271 46,718 42,101 4,6178 Lutayan 11 11 3,051 3,051 - 23,080 23,349 (269)9 Ninoy Aquino 20 20 10,917 155 10,762 26,780 25,658 1,121

10 Palimbang 40 40 1,293 - 1,293 49,552 48,617 93511 Pres. Quirino 19 19 16,504 490 16,014 17,837 15,881 1,956

Sub-Total 286 286 398,020 14,314 383,706 518,141 497,380 20,760 Regional Total 1,194 759 1,859,887 130,546 1,729,341 1,671,148 1,543,227 127,921

328

Region





Region XIII

Agusan del NorteButuan City 86 86 282,589 16,675 265,914 206,027 170,558 35,469 Cabadbaran City 31 - - - - - - -

1 Buenavista 25 - - - - - - - 2 Carmen 8 - - - - - - - 3 Jobonga 15 - - - - - - - 4 Kitcharao 11 - - - - - - - 5 Las Nieves 20 - - - - - - - 6 Magallanes 8 - - - - - - - 7 Nasipit 19 - - - - - - - 8 R. T. Romualdes 8 - - - - - - - 9 Santiago 8 - - - - - - -

10 Tubay 13 - - - - - - - Sub-Total 252 86 282,589 16,675 265,914 206,027 170,558 35,469

Agusan del SurBayugan City 43 43 147,831 9,754 138,077 67,091 57,154 9,937

1 Bunawan 10 10 10,841 893 9,948 15,506 14,661 845 2 Esperanza 47 47 112,978 954 112,024 50,799 42,611 8,188 3 La Paz 15 15 6,421 217 6,204 23,630 22,466 1,164 4 Loreto 20 17 34,219 1,939 32,280 24,333 22,375 1,958 5 Prosperidad 32 9 25,001 1,669 23,332 17,590 16,485 1,105 6 Rosario 11 11 23,589 267 23,322 22,054 20,408 1,646 7 San Francisco 27 27 46,741 5,013 41,728 47,454 41,141 6,312 8 San Luis 24 24 26,560 625 25,935 28,382 24,662 3,719 9 Santa Josefa 10 10 3,375 1,341 2,034 17,240 17,284 (44)

10 Sibagat 24 24 37,647 4,438 33,209 26,247 22,877 3,370 11 Talacogon 16 16 29,623 369 29,254 26,233 21,964 4,270 12 Trento 16 16 80,934 4,050 76,884 31,381 25,645 5,736 13 Veruela 20 20 28,606 2,125 26,481 26,805 25,749 1,056

Sub-Total 315 289 614,367 33,656 580,711 424,744 375,481 49,264 Dinagat Islands

1 Basilisa 27 27 34,321 19 34,302 28,758 28,577 181 2 Cagdianao 14 14 362 3 359 2,637 2,415 222 3 Dinagat 12 12 10,339 201 10,138 10,531 10,163 369 4 Libjo 16 16 20,123 63 20,060 16,454 15,562 893 5 Loreto 10 10 7,804 120 7,683 10,683 9,644 1,039 6 San Jose 12 12 24,932 752 24,180 20,617 14,362 6,256 7 Tubajon 9 9 5,973 14 5,958 9,586 8,495 1,091

Sub-Total 100 100 103,853 1,173 102,680 99,267 89,218 10,050 Surigao del Norte

Surigao City 54 - - - - - - - 1 Alegria 12 - - - - - - - 2 Bacuag 9 - - - - - - - 3 Burgos 6 2 2,560 8 2,552 1,958 1,514 444

329

Region





4 Claver 14 - - - - - - - 5 Dapa 29 7 9,755 108 9,647 5,913 5,299 614 6 Del Carmen 20 6 7,032 - 7,032 5,566 4,947 619 7 Gen. Luna 19 7 2,107 - 2,107 7,229 6,532 698 8 Gigaquit 13 - - - - - - - 9 Mainit 21 7 9,832 162 9,670 7,202 6,298 905

10 Malimono 14 4 1,261 261 1,000 3,909 3,605 304 11 Pilar 15 4 3,330 1 3,330 4,139 3,506 632 12 Placer 20 7 16,808 1,493 15,315 7,222 5,823 1,399 13 San Benito 6 2 2,303 -5 2,309 2,274 2,355 (81) 14 San Francisco 11 3 957 8 948 3,510 3,372 138 15 San Isidro 12 4 2,555 3 2,553 3,699 3,547 152 16 Santa Monica 11 4 4,000 32 3,968 3,562 3,398 163 17 Sison 12 4 4,975 - 4,975 4,238 4,119 119 18 Socorro 14 5 6,468 226 6,242 4,348 4,097 251 19 Taganaan 14 - - - - - - - 20 Tubod 9 - - - - - - -

Sub-Total 335 66 73,944 2,295 71,649 64,769 58,413 6,356 Surigao del Sur

Bislig City 24 24 149,540 14,136 135,404 56,323 54,419 1,903 Tandag City 21 21 42,412 1,541 40,871 33,345 32,353 992

1 Barobo 21 21 28,136 88 28,048 31,752 29,343 2,408 2 Bayabas 7 7 5,191 107 5,084 7,580 7,523 57 3 Cagwait 11 11 22,950 857 22,093 16,555 16,813 (258) 4 Cantilan 17 17 24,475 - 24,475 23,541 22,924 617 5 Carmen 8 8 12,160 94 12,065 9,798 9,728 71 6 Carrascal 14 14 42,323 1,090 41,233 25,307 20,649 4,658 7 Cortes 12 12 18,071 853 17,218 14,161 13,469 692 8 Hinatuan 24 24 30,708 1,809 28,899 31,789 33,091 (1,303) 9 Lanuza 13 13 25,547 78 25,469 14,323 14,340 (18)

10 Lianga 13 13 8,549 642 7,907 19,607 18,727 880 11 Lingig 18 18 20,006 1,791 18,215 22,159 20,793 1,365 12 Madrid 14 14 9,959 546 9,413 15,598 15,342 256 13 Marihatag 12 12 12,248 886 11,362 13,989 13,971 18 14 San Agustin 13 13 34,940 4,275 30,665 16,777 15,855 921 15 San Miguel 18 18 41,036 212 40,824 23,268 24,022 (753) 16 Tagbina 25 25 58,110 605 57,505 32,552 28,843 3,709 17 Tago 24 24 25,749 2,413 23,336 27,734 25,575 2,159

Sub-Total 309 309 612,108 32,024 580,084 436,155 417,781 18,374Regional Total 1,311 764 1,404,272 69,148 1,335,125 1,024,936 940,892 84,043

ARMMLanao del Sur

Marawi City 96 - - - - - - - 1. Bacolod-Kalawi 26 24 2,267 - 2,267 21,391 21,269 122 2. Balabagan 27 17 21,264 257 21,007 18,182 18,181 1 3. Balindong 38 38 3,157 609 2,548 33,298 32,990 308

330

Region





4. Bayang 49 46 19,488 - 19,488 35,153 34,821 332 5. Binidayan 26 26 8,965 407 8,558 17,303 16,966 337 6. Buadipuso Buntong 33 11 552 11 541 8,631 8,685 (55) 7. Bubong 36 20 577 78 499 16,927 16,868 59 8. Bumbaran 17 - - - - - - - 9. Butig 16 - - - - - - -

10. Calanugas 17 17 6,015 221 5,795 10,487 10,326 162 11. Ditsaan-Ramain 35 - - - - - - - 12. Ganassi 32 - - - - - - - 13. Kapai 20 - - - - - - - 14. Kapitagan 15 12 4,443 - 4,443 12,605 12,576 29 15. Lumba-Bayabao 38 38 26,091 - 26,091 42,765 42,764 1 16. Lumbaca Unayan 9 9 3,870 - 3,870 8,974 8,861 112 17. Lumbatan 21 20 11,357 - 11,357 20,112 19,881 232 18. Lumbayanague 22 - - - - - - - 19. Madalum 37 - - - - - - - 20. Madamba 24 - - - - - - - 21. Maguing 34 27 287 - 287 24,090 23,969 121 22. Malabang 37 22 11,622 - 11,622 18,709 18,687 22 23. Marantao 34 19 9,060 - 9,060 16,961 17,724 (763) 24. Marogong 24 - - - - - - - 25. Masiu 35 - - - - - - - 26. Mulondo 26 16 743 95 648 13,221 13,274 (53) 27. Pagayawan 18 7 2,991 - 2,991 6,004 6,235 (231) 28. Piagapo 37 - - - - - - - 29. Picong 19 19 95 - 95 17,543 17,543 - 30. Poona Bayabao 25 - - - - - - - 31. Pualas 23 23 8,087 380 7,707 15,513 15,265 249 32. Saguiaran 30 - - - - - - - 33. Sultan Dumalondong 7 7 76 - 76 10,598 10,522 76 34. Tagoloan 19 - - - - - - - 35. Tamparan 44 - - - - - - - 36. Taraka 43 43 6,900 - 6,900 33,880 33,003 877 37. Tubaran 21 8 3,809 - 3,809 7,207 7,515 (308) 38. Tugaya 23 23 2,072 285 1,786 22,698 22,445 254 39. Wao 26 26 12,413 502 11,910 32,104 30,901 1,203

Sub-Total 1,159 518 166,201 2,845 163,356 464,357 461,270 3,087 Sulu

1. Hadji Panglima Tahil 5 5 1,163 - 1,163 5,143 5,229 (86) 2. Indanan 34 34 1,243 - 1,243 19,612 19,678 (66) 3. Jolo 8 8 4,517 - 4,517 53,880 52,734 1,146 4. Kalingalan Caluang 9 9 746 - 746 16,046 16,084 (38) 5. Lugus 17 17 1,650 - 1,650 13,575 13,588 (13) 6. Luuk 12 12 2,194 - 2,194 19,041 18,542 498 7. Maimbung 27 25 4,138 - 4,138 27,776 28,094 (319)

331

Region





8. Omar 8 8 1,785 - 1,785 13,686 12,892 794 9. Panamao 31 31 872 - 872 19,294 19,378 (84)

10. Pandami 16 13 1,324 - 1,324 14,735 14,609 126 11. Panglima Estino 12 12 1,150 - 1,150 19,671 20,012 (341) 12. Pangutaran 16 16 3,167 208 2,959 20,053 19,768 285 13. Parang 40 21 2,030 - 2,030 24,497 24,657 (160) 14. Pata 14 14 1,156 - 1,156 15,390 15,708 (318) 15. Patikul 30 30 1,776 - 1,776 9,217 9,195 23 16. Siasi 50 40 4,832 - 4,832 39,590 39,389 200 17. Talipao 52 52 7,071 - 7,071 61,290 61,161 129 18. Tapul 15 15 76 - 76 15,423 15,425 (2) 19. Tongkil 14 12 1,860 - 1,860 14,375 14,353 22

Sub-Total 410 374 42,752 208 42,544 422,294 420,497 1,796 Tawi-Tawi

1 Bongao 35 35 75,129 - 75,129 59,269 46,221 13,048 2 Languyan 20 5 2,722 - 2,722 11,074 9,493 1,580 3 Mapun 15 15 3,330 - 3,330 19,460 19,167 293 4 Panglima Sugala 17 17 4,037 - 4,037 28,064 27,612 452 5 Sapa-Sapa 23 20 3,777 - 3,777 23,759 22,269 1,490 6 Sibutu 16 14 1,676 4 1,672 19,975 19,522 454 7 Simunul 15 15 3,013 - 3,013 22,725 22,724 1 8 Sitangkai 9 8 1,449 - 1,449 17,477 17,464 13 9 South Ubian 31 30 5,378 - 5,378 29,059 28,370 689

10 Tandubas 20 6 2,600 - 2,600 8,011 6,763 1,248 11 Turtle Island 2 2 350 - 350 3,392 3,392 -

Sub-Total 203 167 103,460 4 103,456 242,266 222,997 19,269 Basilan

Lamitan City 45 45 11,099 - 11,099 55,932 55,932 - 1 Akbar 9 9 551 - 551 12,981 12,940 41 2 Al-Barka 16 15 1,840 - 1,840 17,621 17,617 3 3 Hadji Mohammad 11 11 933 - 933 15,988 15,904 85 4 Hadji Muhtamad Ajul 10 10 1,009 - 1,009 13,126 12,757 369 5 Lantawan 25 25 2,378 - 2,378 25,934 24,984 950 6 Maluso 20 20 7,121 - 7,121 29,007 29,001 6 7 Sumisip 29 29 6,668 - 6,668 33,341 33,270 72 8 Tabuanlasa 12 12 451 - 451 16,361 16,346 16 9 Tipo-Tipo 11 11 2,350 - 2,350 15,963 15,960 3

10 Tuburan 10 10 2,227 - 2,227 15,252 15,209 42 11 Ungkaya Pukan 12 12 2,927 - 2,927 17,969 17,966 3

210 209 39,553 - 39,553 269,475 267,885 1,590 Maguindanao

1 Ampatuan 11 11 14,035 - 14,035 19,507 16,892 2,615 2 Barira 14 11 240 - 240 15,272 15,372 (100) 3 Buldon 15 - - - - - - - 4 Buluan 7 7 19,922 - 19,922 16,647 11,525 5,122

Sub-Total

332

Region





5 Datu Abdullah Sangki 10 10 3,995 - 3,995 18,415 16,653 1,761 6 Datu Anggal Midtimbang 7 - - - - - - - 7 Datu Blah Sinsuat 13 - - - - - - - 8 Datu Hoffer Ampatuan 11 - - - - - - - 9 Datu Montawal (Pagagawan) 11 11 730 - 730 18,443 18,167 276

10 Datu Odin Sinsuat 34 - - - - - - - 11 Datu Paglas 23 - - - - - - - 12 Datu Piang 16 15 4,586 - 4,586 23,598 23,238 360 13 Datu Salibo 17 - - - - - - - 14 Datu Saudi Ampatuan 8 - - - - - - - 15 Datu Unsay 8 8 631 - 631 18,443 17,862 581 16 Guindulungan 11 11 3,139 - 3,139 14,962 14,987 (26) 17 Kabuntalan 17 - - - - - - - 18 Mamasapano 14 14 1,218 - 1,218 18,319 18,325 (6) 19 Mangudadatu 8 - - - - - - - 20 Matanog 8 7 833 2 831 17,802 12,773 5,030 21 Northern Kabuntalan 11 7 10,400 - 10,400 12,465 10,542 1,923 22 Pagalungan 12 5 64 - 64 7,119 7,139 (20) 23 Paglat 8 - - - - - - - 24 Pandag 8 7 5,469 - 5,469 10,642 7,712 2,930 25 Parang 25 20 4,210 330 3,881 51,514 51,279 234 26 Rajah Buayan 11 - - - - - - - 27 S.K. Pendatun 19 - - - - - - - 28 Shariff Aguak 13 13 4,649 - 4,649 30,011 29,225 786 29 Shariff Saydona Mustapha 16 - - - - - - - 30 South Upi 11 - - - - - - - 31 Sultan Kudarat 39 39 97,841 2,023 95,817 69,300 69,389 (89) 32 Sultan Mastura 13 - - - - - - - 33 Sultan Sa Barongis 12 - - - - - - - 34 Talayan 15 - - - - - - - 35 Talitay 9 9 4,033 - 4,033 13,143 13,195 (52) 36 Upi 23 23 31,089 - 31,089 28,761 28,144 616

Sub-Total 508 228 207,084 2,355 204,730 404,363 382,421 21,942 Regional Total 2,490 1,496 559,051 5,412 553,639 1,802,755 1,755,071 47,684

Grand Total 42,026 29,069 59,379,951 4,241,143 55,138,808 46,292,570 41,388,501 4,904,071

333

334

Summary of Common Audit Findings and Recommendations on Barangays

The following are the summary of common findings and recommendations from the submitted annual audit reports on barangays.

Findings Recommendations A. Submission of Accounts

1. Delayed/Non-Submission of Disbursement Vouchers (DVs) and Supporting Documents (SDs) by the Barangays.

Payments for payrolls, reimbursements and other expenses lacked the necessary supporting documents to ascertain the validity and propriety of the transactions contrary to Section 4(6) of PD 1445, Section 168 of the GAAM, Vol. 1 and Section 6.02 of the Barangay Accounting Manual.

Region No. of Barangays NCR 585 Region 4 2,607 Region 5 149 Region 6 177 Region 9 22 Region 10 169 Region 11 68 Region 12 61 Region 13 112 ARMM 1,037

2. The Barangay Treasurer (BT) failed to observe the procedures in preparing checks for payment of barangay obligations as prescribed in the Systems and Procedures Manual on the Management of Barangay Funds and Property, resulting to incomplete supporting documents to prove the validity, propriety and legality of disbursement.

Recommend the Barangay Treasurer to adhere strictly to the provision of Sec. 4(6) of PD 1445 and Section 168 of the GAAM, Vol. 1 to ensure the validity and propriety of the transactions of the Barangay. Recommend also that the barangay officials approve and pay only those transactions with complete set of documents attached. The BT should observe the procedures in preparing checks of barangay obligations in compliance with the System and Procedures Manual on the Management of Barangay Funds and Property.

335

B. Cash

1. Barangay Collections were not deposited promptly and intact with the authorized depository bank.

Regions No. of Barangays NCR 194 Region 4 1,520 Region 5 84 Region 6 228 Region 9 10 Region 10 136 Region 11 141 Region 12 74 Region 13 63

2. Failure to prepare the Bank Reconciliation Statements

Regions No. of Barangays NCR 346 Region 4 385 Region 5 29 Region 6 129 Region 9 9 Region 10 19 Region 11 6 Region 12 32 Region 13 38 ARMM 976

3 Failure to update/ maintain/reconcile the barangay Cashbook/Cash Registry as of December 31, 2011.

C. Cash Advances

1. Cash advances remained unliquidated as of year-end

Region No. of Barangays NCR 363 Region 4 483 Region 5 103

The Barangay Treasurer is enjoined to strictly comply with the policies and procedures provided in the Systems and Procedures Manual on the Management of Barangay Funds and Property on the deposit of barangay collections. The Barangay Bookkeeper is required to prepare and submit the bank reconciliation statements every month to the COA Auditor for verification and review in order that appropriate action shall be undertaken immediately of whatever differences between the balance per books against balance per bank. Require the BTs to update the Cashbook/Cash Registry to ensure that barangay funds are kept and disposed of in accordance with exiting laws, rules and regulations

Require the full liquidation of cash advances at the end of each year and/or as soon as the purpose for which it was given has been completed by submitting to the City/Municipal Accountant’s Office the necessary documents for the liquidation of cash advances to avoid the institution of criminal actions against the

336

Region 6 114 Region 9 23 Region 10 99 Region11 25 Region 12 78 Region 13 42 ARMM 1,101 D. Procurement

1. Procurements were made without the approved Annual Procurement Plan (APP) contrary to Article 431, Rule XXXV of the Implementing Rules and Regulations of RA 7160 and Section 7 of RA 9184.

Region No. of Barangays NCR 72 Region 4 83 Region 6 173 Region 9 37 Region 10 142 Region 11 160 Region 12 23 Region 13 56 ARMM 892

2. Failure of barangays to register with the PhilGEPS causes the non-posting of the invitation to bid for all its procurement activities which is not in accordance with Section 8.3.1 and 8.2.1 of the IRR of RA 9184

3. Procurement of goods/services thru

selective/shopping/canvass instead of public bidding in violation of Section 10, Rule V of the Implementing Rules and Regulations of RA 9184.

Region No. of Barangays Region 4 577 Region 6 21 Region 10 22 Region 11 97

persons concerned. Require every barangay to prepare and use the Annual Procurement Plan for the effective management of its procurement requirement and avoid unnecessary purchases and deviation from prescribed procurement procedures. Punong Barangays shall register the Barangay Government with the PhilGEPS to ensure their access to an on-line network to facilitate the open, speedy and efficient on-line transmission, conveyance and use of electronic bid evaluation. Advise the barangay officials to strictly adhere with the provision of RA 9184 on procurement of goods, services and infrastructure projects to protect the interest of the government.

337

E. Inventories and Property, Plant and Equipment

1. The existence and condition of the

Property, Plant and Equipment (PPE) account could not be ascertained due to non-compliance with the basic policies on the conduct of physical inventory and reconciliation of inventory reports with the accounting records by the barangays

Region No. of Barangays NCR 596 Region 4 872 Region 5 165 Region 6 118 Region 9 22 Region 10 255 Region 11 174 Region 12 292 Region 13 103 A R M M 663

2. Failed to reconcile the balances of PPE accounts as against the Report on the Physical Count of Property, Plant and Equipment (RPCPPE)

Region No. of Barangays NCR 82 Region 4 25 Region 5 10 Region 6 209 Region 10 52 Region 11 8 Region 12 57

3. Depreciation Expenses were not provided for the PPE accounts

Region No. of Barangays NCR 63 Region 4 870

Create an Inventory Committee which will be in charge of the physical count of all barangay property and submit a report indicating the necessary information about the properties acquired for purposes of accounts’ fair presentation. Require the Barangay Bookkeeper to maintain subsidiary ledgers and to reconcile property, plant and equipment balance with the physical inventory reports submitted by the barangay to identify the causes of the discrepancy so that the necessary adjustments in the books could be made. Require the Accountant to provide correct depreciation for all the PPE accounts of the Barangay. The acquisition date and cost of the PPE should be obtained from the documents attached to the disbursement vouchers.

338

Region 5 31 Region 6 33 Region 10 38 Region 11 66 Region 12 12 Region 13 1 ARMM 518

4. Payments for various infrastructure projects were not capitalized, contrary to Section 112 of PD No. 1445 and Section 2.02 of the Barangay Accounting Manual

F. Remittance to the Bureau of the Internal

Revenue (BIR)

1. Delayed remittance of taxes withheld to the BIR and failure to withhold VAT

Region No. of Barangays NCR 181 Region 4 975 Region 5 67 Region 6 214 Region 9 26 Region 10 139 Region 11 14 Region 12 119 Region 13 15 G. 20% Development Fund

1. The 20% Development Fund was not utilized in accordance with the purpose for which the fund was created, and therefore not complying with Section 287 of the Local Government Code (RA 7160) and DILG-DBM Joint Memorandum Circular No. 1, Series of 2005, dated September 20, 2005

Region No. of Barangays NCR 79 Region 4 304

Make the necessary adjustments in the books of accounts of the barangay and strictly comply with Section 112 of PD No.!445 and pertinent provisions of the Barangay Accounting Manual, in the recording of transactions in the barangay books of accounts.

The Barangay Treasurer is advised to remit in full the taxes within the reglementary period to the accredited banks of the Revenue District Office (RDO) of the BIR pursuant to the Bureau’s law, rules and regulations. Require the Management to utilize the 20% Development Fund strictly in accordance with the purpose as mandated by DILG-DBM Joint Memorandum Circular No. 1 and ensure that all projects and expense charged to the fund shall contribute to the attainment of desirable socio economic development and environmental management outcomes.

339

Region 5 43 Region 6 105 Region 9 10 Region 10 114 Region 11 295 Region 12 12 Region 13 32 ARMM 727 H. Gender and Development (GAD)

1. Failure of the Barangay to appropriate five percent of its local annual appropriations which resulted to non-implementation of the GAD Program for CY 2009-2011 in violation to Section 30 of 2009 General Appropriations Act, thus the objective of the program were not attained

Region No. of Barangays NCR 56 Region 4 500 Region 10 37 Region 11 11 Region 12 20

Region 13 11 ARMM 209

I. Revenues

1. The Barangays failed to exercise its revenue raising power, thus they failed to perform its mandated functions to deliver basic services and facilities

Region No. of Barangays Region 4 290 Region 6 63 Region 10 13 Region 11 5 ARMM 354

Require the concerned barangay officials to implement the GAD Program in the barangay in compliance to Section 30 of the 2009 GAA and in accordance with the provisions cited in the Updated Budget Manual for LGUs in order to achieve its objective. Recommend that the Barangay officials shall exercise its functions so that the constituents will benefit through development and progress. The barangay officials must take extra effort and make a move on how they can increase their resources.

AAR Annual Audit ReportAFR Annual Financial ReportAGDB Authorized Government Depository BankAIP Annual Investment PlanAPP Annual Procurement PlanATL Audit Team LeaderBAC Bids and Awards CommitteeBIR Bureau of Internal RevenueBLGF Bureau of Local Government FinanceBRS Bank Reconciliation StatementBS Balance SheetBSP Bangko Sentral ng PilipinasCDF Community Development FundCIB-LCCA Cash in Bank, Local Currency Current AccountCISFA Comprehensive and Integrated Shelter Financing ActCOA Commission on AuditCY Calendar YearDBM Department of Budget and ManagementDBP Development Bank of the PhilippinesDECS Department of Education, Culture and SportsDILG Department of the Interior and Local GovernmentDOF Department of FinanceFDP Full Disclosure PolicyFE Financial ExpensesGAA General Appropriations ActGAAM Government Accounting and Auditing ManualGAD Gender and DevelopmentGF General FundGJ General JournalGOCC Government Owned and Controlled CorporationGPPB Government Procurement Policy BoardGSO General Services OfficeIAU Internal Auditing UnitILP Individual Loans ProfileIRA Internal Revenue AllotmentIRR Implementing Rules and RegulationsISR Individual Summary ReportJEV Journal Entry VoucherJMC Joint Memorandum CircularLBP Land Bank of the PhilippinesLCE Local Chief ExecutiveLDRRM Local Disaster Risk Reduction Management LDRRMC Local Disaster Risk Reduction Management CommitteeLDRRMF Local Disaster Risk Reduction Management FundLDRRMP Local Disaster Risk Reduction Management PlanLG Local Government UnitsLGC Local Government CodeLGS Local Government SectorLTOD Local Treasury Operation DivisionMC Memorandum Circular

LIST OF ACRONYMS

341

LIST OF ACRONYMS

MOOE Maintenance and Other Operating ExpensesNCR National Capital RegionNDRRMF National Disaster Risk Reduction Management FundNGA National Government AgencyNGO/PO Non Government Organization/People’s OrganizationNHA National Housing AuthorityOMOE Other Maintenance and Operating ExpensesPAGCOR Philippine Amusement and Gaming CorporationPCF Performance Challenge FundPCSO Philippine Charity Sweepstakes OfficePD Presidential DecreePDAF Priority Development Assistance FundPDRRM Philippine Disaster Risk Reduction ManagementPhilGEPS Philippine Government Electronic Procurement SystemPNB Philippine National BankPO Purchase OrderPPE Property, Plant and EquipmentPPELC Property, Plant and Equipment Ledger CardPPMP Project Procurement Management PlanPS Procurement ServiceQRF Quick Response FundRA Republic ActRATA Representation and Transportation AllowanceRIS Requisition and Issue SlipRPCI Report of Physical Count of InventoryRPLC Real Property Ledger CardRPT Real Property TaxRRSA Rules and Regulations on Settlement of AccountSCF Statement of Cash FlowSDEI Subsidies, Donations and Extra Ordinary ItemsSEF Special Education FundSEI Statement of Income and ExpensesSGH Seal of Good HousekeepingSLC Supplies Ledger CardSRE Statement of Receipts and ExpendituresSSMI Summary of Supplies and Materials IssuedSTF Special Trust FundTEV Travel Expense VoucherTF Trust FundUBOM Updated Budget and Operations Manual

342

Table 1.0 Comparative Balance Sheet Accounts by LGU ClassificationTable 2.0 Comparative Balance Sheet Accounts by FundTable 3.0 Distribution of Assets by LGU ClassificationTable 4.0 Distribution of Assets by FundTable 5.0 Regional Ranking by AssetsTable 6.0 Regional Ranking by Liabilities and Deferred CreditsTable 7.0 Regional Ranking by Government EquityTable 8.0 Summary of Results of Operations by LGU ClassificationTable 9.0 Summary of Results of Operations by FundTable 10.0 Internal Revenue AllotmentsTable 11.0 Regional Ranking by IncomeTable 12.0 Regional Ranking by ExpensesTable 13.0 Regional Ranking by Net Income (Loss)Table 14.0 Audit Opinions Rendered CY 2009-2011Table 15.0 Summary of Types of Audit Opinion by RegionTable 16.0 Summary of Loans/Bonds Payables by RegionTable 17.0 Summary of Action Taken on Audit Findings and RecommendationsTable 18.0 Top 20 Provinces in AssetsTable 19.0 Top 20 Cities in AssetsTable 20.0 Top 20 1st Class Municipalities in AssetsTable 21.0 Top 20 2nd Class Municipalities in AssetsTable 22.0 Top 20 3rd Class Municipalities in AssetsTable 23.0 Top 20 Provinces in LiabilitiesTable 24.0 Top 20 Cities in LiabilitiesTable 25.0 Top 20 1st Class Municipalities in LiabilitiesTable 26.0 Top 20 2nd Class Municipalities in LiabilitiesTable 27.0 Top 20 3rd Class Municipalities in LiabilitiesTable 28.0 Top 20 Provinces in IncomeTable 29.0 Top 20 Cities in IncomeTable 30.0 Top 20 1st Class Municipalities in IncomeTable 31.0 Top 20 2nd Class Municipalities in IncomeTable 32.0 Top 20 3rd Class Municipalities in IncomeTable 33.0 Top 20 Provinces in ExpensesTable 34.0 Top 20 Cities in ExpensesTable 35.0 Top 20 1st Class Municipalities in ExpensesTable 36.0 Top 20 2nd Class Municipalities in ExpensesTable 37.0 Top 20 3rd Class Municipalities in ExpensesTable 38.0 Summary of Barangays by Region

TABLES

LIST OF TABLES AND CHARTS

343

Figure 1.0 2011 Major Balance Sheet Accounts of LGUsFigure 2.0 Comparative Major Balance Sheet AccountsFigure 3.0 Asset Accounts BreakdownFigure 4.0 Comparative Total Assets by LGU ClassificationFigure 5.0 Comparative Total Assets by FundFigure 6.0 Liabilities and Deferred Credits BreakdownFigure 7.0 Comparative Accounts Balances of Liabilities and Deferred Credits by LGU Figure 8.0 Comparative Accounts Balances of Liabilities and Deferred Credits by FundFigure 9.0 Equity Account BreakdownFigure 10.0 Comparative Equity Account Balances by LGU ClassificationFigure 11.0 Comparative Equity Account Balances by FundFigure 12.0 Results of Operations by LGU ClassificationFigure 13.0 Results of Operations by FundFigure 14.0 Revenues and General Income Account CompositionFigure 15.0 Comparative Operating Income 2011-2010Figure 16.0 Comparative Internal Revenue Allotment 2011-2010Figure 17.0 CY 2011 Operating Expenditure Composition LGU ClassificationFigure 18.0 Breakdown of Cash as of December 31, 2011Figure 19.0 Comparative Cash Inflows CY 2011-2010Figure 20.0 Comparative Cash Outflows CY 2011-2010Figure 21.0 Composition of Cash Inflows from Operating ActivitiesFigure 22.0 Proportion of Individual Outflows to Total Outflows from Operating ActivitiesFigure 23.0 Investing Activities Cash Inflow/Outflow ProportionFigure 24.0 Proportion of Debt Securities and Loans Cash FlowsFigure 25.0 Cash Inflows by LGU ClassificationFigure 26.0 Cash Outflows by LGU ClassificationFigure 27.0 Total Cash Inflows/Outflows by LGU ClassificationFigure 28.0 Total Cash Inflows/Outflows by Fund

CHARTS

344

Annex 1

CAR1 Tanudan, Kalinga No FS submitted (with disclaimer in the AAR)

Region II2 Palanan, Isabela Unreconciled Ending Cash balance (SCF) against Total Cash (BS)

(with findings in the 2011 AAR)

Region IV3 San Jose, Romblon No FS submitted

Region V4 San Fernando, Camarines Sur No FS submitted (with disclaimer in the AAR)5 San Andres, Catanduanes Incomplete FS (No SCF-with findings in the AAR)

Region VI6 D.S. Benedicto, Negros Occidental No FS submitted7 Banate, Iloilo No FS per AAR (with disclaimer in the AAR)8 Dumangas, Iloilo Unreconciled Net Income (SIE) against Current Operation (BS)

Unreconciled Ending Cash balance (SCF) against Total Cash (BS)9 Oton, Iloilo Unreconciled Net Income (SIE) against Current Operation (BS)10 San Enriquez, Iloilo Unreconciled Net Income (SIE) against Current Operation (BS)11 Jordan, Guimaras Unreconciled Net Income (SIE) against Current Operation (BS)12 Nueva Valencia, Guimaras Unreconciled Ending Cash balance (SCF) against Total Cash (BS)

Region VII13 Malabuyoc, Cebu No SIE and SCF submitted14 Tabuelan, Cebu Unreconciled Net Income (SIE) against Current Operation (BS)15 Tudela, Cebu No SCF submitted16 Cortes, Bohol No FS submitted17 Vallehermoso, Negros Oriental No FS submitted

Region VIII18 Taft, Eastern Samar No FS submitted19 Mayorga, Leyte No FS submitted20 Tabon-Tabon, Leyte No FS submitted

Region IX21 Sibuco, Zamboanga del Norte No FS submitted

Region X22 Dangcagan, Bukidnon No FS per AAR (with disclaimer in the AAR)23 Kadingilan, Bukidnon No FS per AAR (with disclaimer in the AAR)

List of LGUs with Unsubmitted/Incomplete/Unreconciled Financial Statements

345

Annex 1

ARMM24 Adjul, Basilan No FS submitted (with disclaimer in the AAR)25 Akbar, Basilan No FS submitted (with disclaimer in the AAR)26 Al Barka, Basilan No FS submitted (with disclaimer in the AAR)27 Hadji Muthamad, Basilan No FS submitted (with disclaimer in the AAR)28 Datu Blah Sinsuat, Maguindanao No FS submitted29 Datu Saudi Ampatuan, Maguindanao No FS submitted30 Datu Hofer Ampatuan, Maguindanao No FS submitted (Non-IRA Receiving LGU)31 Datu Salibo, Maguindanao No FS submitted (Non-IRA Receiving LGU)32 Shariff Saydona Mustapha, Maguindanao No FS submitted (Non-IRA Receiving LGU)

346

Annex 2

347

Summary of Individual Audit Opinion of LGUs by Province, City and Municipality

Calendar Year 2011


Audit

Opinion

Reason (For opinion other than unqualified)

NCR Cities 1. Caloocan 2. Makati 3. Malabon 4. Marikina 5. Navotas 6. Pasig

Qualified

Refer to ISR

7. Las Piñas 8. Paranaque

Adverse Refer to ISR

9. Mandaluyong 10. Manila 11. Muntinlupa 12. Pasay 13. Quezon City 14. San Juan 15. Taguig 16. Valenzuela

Disclaimer Refer to ISR

Municipalities Pateros

Qualified

The existence, ownership and accuracy of the PPE accounts

totaling P145.335M could not be determined due to non-completion of the physical inventory of the assets, non-reconciliation of records between the accounting and GSO and the inclusion of the balances of unserviceable assets totaling P2.498M; and

The balances of RPT/SET Receivables amounting to P20.619M and P17.457M could not be relied upon due to the absence of the subsidiary records per taxpayers to ascertain the composition and details, inaccurate setting-up of the RPT/SET Receivables and total delinquent taxes of P1.542M

CAR Province 1. Benguet 2. Kalinga 3. Mountain Province

Unqualified

4. Apayao 5. Ifugao

Qualified Refer to ISR

6. Abra Adverse Refer to ISR Cities 1. Tabuk

Unqualified

Refer to ISR

2. Baguio Qualified Refer to ISRMunicipalities Abra 1. Baay-Licuan

Qualified

Cash accounts unreconciled differences of P284,619; Non-liquidation of cash advances totaling P5.3M Dormant accounts totaling P5.65M were maintained in the

books; Failure to conduct physical inventory on the PPE costing

P7.7M.

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Audit

Opinion


2. Bucay Qualified

Public Infrastructure -Roads, Highways and Bridges not transferred to Registries - P6.2M; and

Unliquidated cash advances - P584,080.74. 3. Bucloc Qualified

Unliquidated Cash advances of P5.4M. Failure to conduct inventory, maintain subsidiary ledgers and

provide depreciation for PPE costing P6.8M; Failure to collect Receivables totaling P534,441.52; and Validity of expenses totaling P10.5M was doubtful due to

incomplete supporting documents. 4. Daguioman Qualified

Non-provision of depreciation for PPE with a costs of P3.6M There was a discrepancy between the audited and financial

statement balance of Due from Officers and Employees account of P155,093.68; and

Non-submission of ORs casts doubt on the reported collections/income of P25,482 from January to December 31, 2011.

5. Danglas Qualified Non-liquidation of cash advances totaling P995,329; Failure to conduct physical inventory of PPE costing P11.9M; Unserviceable and disposed properties totaling P450,000 are

still carried in the books; and Dormant accounts totaling P8.3M were maintained in the

books. 6. Lacub Qualified

Journal entries in the General Journal from January to

December 2011 totaling P7.08M were not supported with JEV and documents;

Non-conduct of actual physical count of PPE totaling P10.87M;

Non-provision of Depreciation on the PPE totaling P10.18M; Livestock Inventories totaling P1M intended for dispersal in

2008 remained recorded in the books; RPT/SET Receivables totaling P432,167.83 were not

supported with the list of taxpayers. 7. La Paz Qualified

Non-liquidation of cash advances totaling P2.5M The existence of PPE could not be ascertained due to the

failure to conduct physical inventory on the PPE costing P11.29M

Purchases of supplies and materials costing P41.41M were directly recorded as expenses; and

Abnormal balance of trust liability payable to the PAG-IBIG of P131,426.66.

8. Luba Qualified

Granting, Utilization and liquidation of cash advances were not in accordance with COA Circular No. 97-002; and

Payment of infrastructure projects totaling P2.7M were not properly documented.

9. Langiden Qualified

Non-liquidation of cash advances totaling P27,496.73; Failure to conduct physical inventory on the PPE costing

P14.38M; Non-submission of disbursement vouchers totaling P4M; and Purchases of supplies and materials totaling P5.5M were

directly recorded as expense. 10. Manabo Qualified

PPE and Inventory accounts totaling P15.8M are of doubtful

existence due to the non-conduct of complete physical count.; and

Abnormal debit balance of P44,537 of Due to GOCCs

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Audit

Opinion


account. 11. Peñarrubia Qualified

Unliquidated Cash Advances totaling P898,020 as of

December 31, 2011 under the GF account remained; and PPE accounts totaling P13.5M are of doubtful existence due

to non-conduct of complete physical count. 12. Pidigan Qualified

The accuracy and validity of the PPE accounts amounting to

P13.50M could not be ascertained due to the failure of the agency to conduct physical inventory and maintain reliable subsidiary records;

Non-provision of Depreciation on PPE for CYs 2007 to 2011 amounting to P1.4M; and

Disbursement vouchers totaling P1.09M were not submitted for audit.

13. Pilar Qualified

Non-conduct of physical inventory of PPE amounting to P24.3M and absence of reliable subsidiary ledgers and records to establish the accuracy of the accounts;

Major repair of School Buildings totaling P825,000 were recorded as expense instead of as addition to cost of assets; and

The RPT Receivables, Deferred RPT Income, Special Education Tax (SET) Receivable and Deferred SET Income in the statements are due to the unsupported set-up of RPT and SET receivables.

14. San Quintin Qualified Non-conduct of physical inventory on PPE costing P12M. 15. Tayum Qualified

Dormant Receivables amounting to P3.29M were carried in the books and affected the fair presentation of the financial statements.

16. Tubo Qualified

Land and Building were understated by P122,690 and P4.22M, respectively, due to the failure to book up properties;

Abnormal debit balance of various payables accounts of P71,282; and

Non-provision of depreciation for PPE costing P18.76M. 17. Bangued Adverse

Balance of Cash in Bank-LCCA amounting to P2.6M is

unreliable due to numerous reconciling items not recorded in the books and inaccurate and doubtful reconciling items;

The balance of Loans Payable-Domestic of P15.1M per financial statements and bank records showed a difference of P1.9M due to the failure to record loan amortizations deducted by the bank from the Internal Revenue Allotment of the Municipality;

Various unadjusted accounting errors; Depreciation for PPE with a total cost of P125.7M has not

been provided resulting in the overvaluation of assets and understatement of depreciation expenses for the current year and Government Equity for the unrecorded depreciation for prior years; and

Programs/Projects funded out of the Share of the Municipality from the Tobacco Excise Tax totaling P3.3M were recorded as debit to Share from Excise Tax instead as Repairs and Maintenance Roads Highways and Bridges, Construction in Progress-Roads, Highways and Bridges, or donations thus understating the income, asset and expense accounts.

18. Boliney Adverse Unliquidated Cash advances totaling P250.317 as of December 31, 2011, thus overstating the cash and receivables and understating the expense accounts;

Annex 2

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Audit

Opinion


PPE accounts totaling P6.50M are of doubtful existence due to the non-conduct of physical count;

Non-closure of Public Infrastructure account P27.19M; and Non-provision of depreciation for PPE totaling P6.50M.

19. Dolores Adverse

Entries in the General Ledgers could not be traced in the journals; Various accounting errors and improper handling and maintenance of books resulted in erroneous financial statements;

Transactions in the prior years were not correctly recorded and the financial statements submitted could not be verified casting doubt on the account balances as of January 1, 2011;

Non-conduct of physical inventory of PPE totaling P18.9M and non-maintenance of subsidiary ledger and records for PPE; and

Disbursements totaling P14.6M were not properly documented.

20. Lagangilang Adverse

Various accounting errors overstating Assets by P5.1M, Liabilities by P0.1M and Equity by P5M;

Dormant Receivables and Payables amounting to P3.3M and P1.1M, respectively, were still carried in the books;

RPT/SET Receivables totaling P0.2M were not supported with the list of taxpayers;

Non-conduct of physical count of the PPE; and PPE costing P7.2M was not provided with depreciation.

21. Lagayan Adverse

Public Infrastructure accounts totaling P19.5M not transferred to Government Equity and registries;

Non-provision of depreciation for PPE costing P7.5M Abnormal balances of liability accounts totaling P663,226;

and Non-submission of accounts totaling P8.2M.

22. Sallapadan Adverse

The balance of cash accounts showed a difference of P3.35M between the cash books as against the ledgers;

Failure to conduct inventory, maintain subsidiary ledgers and provide depreciation of PPE costing P8.38M;

Overstatement of assets by P207,458, understatement of liability and expenses by P5,075.80 and P212,534, respectively; and

Unsubmitted Disbursement vouchers totaling P1.11M. 23. San Isidro Adverse

Non-provision of depreciation for PPE costing P4.6M; Funds received from Share of Tobacco Excise Tax amounting

to P30.3 M were erroneously recorded as Due to Other NGAs;

Paid disbursement vouchers totaling P2.2M were not submitted for audit; and

Completed Public Infrastructures costing P9.7M were not closed to Government Equity.

24. San Juan Adverse

Various accounting entries were erroneous overstating Assets by P6.5 million, Liabilities by P6.4M and Equity by P0.1M;

The General Ledger balance of Cash Accounts showed a difference of P0.9M as compared with the Cashbook;

Dormant Receivables and Payables amounting to P0.2M and P0.8 M, respectively, were carried in the books;

RPT/SET Receivables of P26,381each are doubtful for being

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Audit

Opinion


not supported with list of taxpayers; The discrepancy of P0.9M between the results of physical

count and the general ledger balance of the PPE could not be reconciled; and

PPE costing P9.2M was not provided with depreciation. 25. Villaciosa Adverse

Records between the Treasury and bank have an

unaccounted difference of P127,458; Checks issued and cleared by the bank were not recorded in

the books - P542,689.94; Difference of P226,700 between the recorded salaries and

wages of casual employees and payrolls; Recorded remittance to BIR amounting P150,000 not actually

remitted; Stale checks amounting P54,336; Various accounting errors; Construction in Progress and Public Infrastructures

amounting to P34.29 million and P2.40M, respectively, were not closed to proper asset accounts and Government Equity.

Non-conduct of physical inventory on PPE amounting to P8.96M

Charges to inventory expenses totaling P2.22M were not supported with Requisition Issue Slip and Summary of Supplies and Materials Issued;

Disbursement Vouchers with an aggregate amount of P401,699 not submitted for audit; and

Disbursements lack documentation - P49.02M. 26. Malibcong Disclaimer

Non-submission of accounts totaling P28.1M; and The existence of Property, Plant and Equipment costing

P13.1M could not be ascertained due to the failure of the agency to conduct physical inventory.

Municipalities Apayao 1. Calanasan 2. Flora 3. Luna 4. Pudtol 5. Sta. Marcela

Unqualified

6. Conner Qualified The unrecorded disbursement amounting to P2.57M; and Cash advances of P 7.25M were not yet liquidated at year-

end and missing furniture, fixtures and equipment contained in the 2010 AAR amounting to P5.74M of which P4.88M were not yet addressed as December 31, 2011 which may misstate the asset accounts and government equity.

7. Kabungao Qualified Overstatement of the Cash Disbursing Officer amounting to P1.51M.

Municipalities Benguet 1. Bokod 2. Buguias 3. Itogon 4. Kabayan 5. Kapangan 6. Kibungan 7. La Trinidad 8. Mankayan

Unqualified

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Audit

Opinion


9. Sablan 10. Tublay 11. Atok Qualified Overstatement of liabilities by P404 thousand because a

transfer of funds from the time deposit account was credited under the liability account;

Understatement of receivables by a net amount of P25 thousand due to the recording of undisbursed funds as liquidated as of year-end and incorrect journal entries in recording grants to two People’s Organizations; and

Inventory balances of P3.1M is doubtful because issuances of prior years and the current year have not been recorded.

12. Bakun Qualified PPE amounting to P3.30M were inappropriately classified in the books.

13. Tuba Qualified Inappropriate entries in recording collection of loans receivables resulting in the overstatement of the account.

Municipalities Ifugao 1. Asipulo 2. Banaue 3. Hungduan 4. Lagawe 5. Lamut 6. Tinoc

Unqualified

7. Aguinaldo Qualified Non-booking up of audit disallowances and non-closure of construction in progress accounts for completed public infrastructure projects to the Public Infrastructure accounts and non-transfer to the Registries of Public Infrastructures.

8. Alfonso Lista Qualified Unrecorded paid accomplishments of the construction of the Water System totaling P64.57M, initial expenses for the bond flotation of P5.20M, and funds transferred to NGOs/POs of P38,500,000, thereby understating both the Construction in Progress – Agency Assets and Bonds Payable – Domestic accounts by P69.78M; and the Inter-agency Receivables – Due from NGOs/Pos and Inter-agency Payables – Due to Other NGAs accounts by P38.5M.

9. Hingyon Qualified Non-booking of the full cost of the ambulance which understated the Motor Vehicle account by P1.07M;

Non-adjustment of the cost of the demolished building extension which overstated Office Building account by a net amount of P352,640.

10. Kiangan Qualified Net overstatement of Government Equity by P4.58M. 11. Mayoyao Qualified Understatement of receivables totaling P4.78M due to non-

recording of audit disallowances that have become final and executory.

Municipalities Kalinga 1. Balbalan 2. Lubuagan 3. Pasil 4. Pinukpuk 5. Tinglayan

Unqualified

6. Rizal Qualified Construction in Progress account for Artesian Wells, Reservoirs, Pumping Stations and Conduits (AWRSC) and other Public Infrastructure were overstated by P26.27M for unadjusted completed projects of the year 2009 and 2010 under Public

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Audit

Opinion


Infrastructure Account that could had been dropped from the books of accounts.

7. Tanudan Disclaimer Failure to submit the FS, vouchers and other transaction documents covering the period June to December 2011.

Municipalities Mountain Province 1. Bauko 2. Barlig 3. Besao 4. Bontoc 5. Natonin 6. Paracelis 7. Sadanga 8. Sagada 9. Tadian

Unqualified

10. Sabangan Qualified PPE totaling P5.13M were not physically counted, thus casting doubt if the fixed assets really exist or functional.

Region I Provinces 1. La Union

Unqualified

2. Ilocos Norte 3. Ilocos Sur 4. Pangasinan


Cities 1. Laoag 2. San Fernando 3. Urdaneta

Unqualified

4. Alaminos 5. Batac 6. Candon 7. Dagupan 8. San Carlos 9. Vigan


Municipalities Ilocos Norte 1. Dumalneg 2. Pinili

Unqualified

3. Adams Qualified Misclassification of PPE. 4. Bacarra Qualified The uncertainty of collection and possible write-off of the long

outstanding loans in the amount of P3.26M under the Self-Employment Assistance Program.

5. Badoc Qualified Unrecorded construction and heavy equipment worth P29.98M;

Non-conduct of actual physical inventory of all assets; and Non-submission of year-end inventory report for five

consecutive years. 6. Bangui Qualified The uncertainty of the fair value of the landholdings of the

Municipality and the effect of any adjustments after the necessary reassessment and reappraisal of the said assets.

7. Banna Qualified Failure to conduct the annual physical inventory of its properties. 8. Burgos

Qualified Unliquidated cash advances of Officers and employees in the amount of P121,795.67; and

Non-reconciliation of the Physical Report with the PPE account, whereby the latter is greater by P10.83M.

9. Carasi Qualified Non-submission of 131 vouchers.

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Audit

Opinion


10. Currimao Qualified Thirteen (13) parcels of land were still in the name of the private persons and not even disclosed in the financial statements.

11. Dingras Qualified Inability to conduct physical inventory 12. Marcos Qualified Non-reconciliation of the physical inventory report and balances

per General Ledger of PPE amounting to P26.35M. 13. Nueva Era

Qualified Continuous non-submission of the Report on the Physical Count of PPE for several years.

14. Pagudpud Qualified Unliquidated Cash advances non-recognition of the expenses. 15. Paoay 16. San Nicolas

Qualified Non-titling or the absence of Torrens Title or TCT: Paoay - P10.56M (20 lots) San Nicolas - 11.06M (14 parcels of land)

17. Pasuquin Qualified Absence of the Report on the Physical Count of PPE and non-maintenance of property ledgers/cards.

18. Piddig Qualified Misclassification of expenses, unsubmitted receipts and paid vouchers for the months of November and December;

Non-conduct of inventory for supplies and PPEs; and Unsupported payable accounts.

19. Sarrat Qualified Misclassification of expense accounts under maintenance and other operating expenses and the incomplete documentation of some transactions.

20. Solsona Qualified Failure to conduct physical inventory of PPE amounting to P65.45M.

21. Vintar Qualified Unrecorded RPT/SET receivable amounting to P781,163; and

PDAF was recorded in the General Fund instead of Trust Fund.

Ilocos Sur 1. Cervantes 2. San Emilio 3. San Ildefonso 4. Sta. Cruz 5. Suyo

Unqualified

6. Alilem 7. Gregorio del Pilar 8. Nagbukel 9. Quirino 10. Sto. Domingo

Qualified Failure to conduct the complete physical inventory of its PPE valued at: Alilem - P 16.8M Gregorio del Pilar - 39.93M Nagbukel - 26.8M Quirino - 28.88M Sto. Domingo - 37.3M

11. Burgos 12. Caoayan 13. Lidlidda 14. San Esteban 15. Santiago 16. Sta. Catalina 17. Sta. Maria 18. Sigay 19. Sugpon

Qualified Failure to conduct physical inventory of its PPE in the following amount: Burgos - P 40.40M Caoayan - 47.2M Lidlidda - 31.6M San Esteban - 67.9M Santiago - 27.5M Sta. Catalina - 22.9M Sta. Maria - 113.9M Sigay - 37.85M Sugpon - 49.87M

20. Banayoyo Qualified Inability to ascertain the validity, existence and correctness of the recorded PPE in the amount of P88.8M.

21. Cabugao Qualified Non-submission of inventory report for the PPE amounting to P185.15M.

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Opinion


22. Galimuyod 23. Sinait

Qualified Unable to reconcile the balance of physical inventory report for PPE with the balance presented in the financial statements in the following amount: Galimuyod - P 2.38M Sinait 37.94M

24. Magsingal Qualified

Total PPE in the amount of P126.11M did not reconcile with the inventory report submitted.

25. Narvacan Qualified

Misstated PPE accounts totaling to P298.4M due to the inability to conduct complete physical inventory of its properties and to maintain property cards and subsidiary ledger cards; and

The balance of the Advances to Officers account cannot be relied upon.

26. Salcedo Qualified Discrepancy of P6.69M between the recorded PPE and the inventory report

RPT/SET Income, Discount of RPTs/SETs, Government Equity, and Due to LGU’s were overstated by P56,858.20, P71,072.75, P11,367.98, P14,209.98 P102,352.99 and P125,098.09, respectively while RPT/SET Receivable, Deferred Charges, Deferred RPT/SET Income were understated by P142,145.50, P142,145.50, P56,839.92, P284,291.00 and P291,291.00, respectively, due to the erroneous recording of collections on advance payments of RPT/SET.

27. San Juan Qualified Total PPE in the amount of P189.67M did not reconcile with the inventory report submitted.

The validity and existence of the accounts Due from Other Funds and Due to Other Funds in the amount of P1.51M and P77,967.16, respectively were doubtful because the composition of the former account is not the equivalent/equal composition of the latter account; and

The accounts Cash in Bank - Local Currency, Time Deposits and Interest Income were both understated by the same amount of P680,074.83 due to non-recording of interests income earned from High Yield Savings and Time Deposit accounts.

28. Santa Qualified The reported PPE is misstated due to the inclusion of unserviceable assets in the books of the LGU and non-conduct of inventory taking.

29. Bantay 30. San Vicente

Qualified The Report on the Physical Count of PPE covered the period until June 30, 2011: Bantay - P124.32M San Vicente - 40.93M

31. Sta. Lucia Qualified Inability to conduct the physical count of the recorded PPE in the amount of P123.42M.

32. Tagudin Qualified The balance of the PPE showed a difference of P1.56 M as against the Physical Inventory Report submitted.

Municipalities La Union 1. Burgos 2. Naguilian 3. Sudipen

Unqualified

4. Agoo 5. Aringay

Qualified

Failure to conduct physical inventory on the PPE: Agoo - P316.2M Aringay - 56.91M

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Opinion


6. Bacnotan 7. San Gabriel 8. San Juan 9. Santol

Qualified Non-maintenance of complete detailed subsidiary records, absence of physical inventory report and non-reconciliation of accounting records: Bacnotan - P159.3 M San Gabriel - 27.69 M San Juan - 86.06 M Santol - 112.54 M

10. Bagulin Qualified Failure to conduct physical inventory on the PPE amounting to P20.01M, non-maintenance of complete detailed subsidiary records, absence of physical inventory report and non-reconciliation of accounting records.

11. Balaoan 12. Bangar 13. Luna

Qualified Non-reconciliation of PPEs ledger balances against the Physical Inventory Report of the following amounts: Balaoan - P81.72M Bangar - 29.16M Luna - 19.85M

14. Caba Qualified Failure to conduct physical inventory on the PPE in the amount of P65.75M, and non-maintenance of property ledger cards and property cards.

15. Bauang Qualified The PPE account amounting to P193.62M was understated because the cost of major repairs, improvement and additions of said accounts amounting to P19.6M was not capitalized; and

The Government Equity and Public Infrastructure accounts were both understated by P19.3M.

16. Pugo 17. Rosario 18. Sto. Tomas

Qualified

Failure to prepare the inventory of all its properties; Land Account could not be ascertained due to the unreconciled records of the Accounting and Assessor’s Office: PPE Pugo - P 30.79M Rosario - 114.45M Sto. Tomas - 117.49M

19. Tubao Qualified Failure to conduct physical inventory on the PPE amounting to P13.13M, to submit the inventory report and the valuation and accuracy of the Land and Building accounts could not be ascertained due to the unreconciled records of the Accounting and Assessor’s Office.

Municipalities Pangasinan 1. Alcala 2. Bani 3. Bautista 4. Sto. Tomas 5. Villasis

Unqualified

6. Agno Qualified Non-conduct of actual inventory of fixed assets totaling P67.65M.

7. Anda Qualified PPE account totaling P6.47M was not identified due to various deficiencies noted in custodianship and utilization.

8. Balungao Qualified PPE account amounting to P40.14M were not supported with adequate records; and

Non-provision of Depreciation to various properties amounting to P15.05M.

9. Basista 10. Urbiztondo

Qualified Unliquidated cash advances of P1.47M and P6.35M; respectively and

No physical inventory of fixed assets was conducted during

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the year rendering the aggregate PPE balances of P24.27M and P108.07M, respectively and no property ledger cards.

11. Aguilar 12. Asingan 13. Bayambang 14. Binalonan 15. Burgos 16. Calasiao 17. Dasol 18. Labrador 19. Laoac 20. Mabini 21. Manaoag 22. Mapandan 23. Malasiqui 24. Natividad 25. San Manuel 26. San Nicolas 27. San Quintin 28. Sta. Barbara

Qualified No physical inventory of fixed assets and no property ledger cards in the following amounts: Aguilar - P 56.14M Asingan - 82.31M Bayambang - 149.12M Binalonan - 167.56M Burgos - 55.60M Calasiao - 225.37M Dasol - 85.19M Labrador - 97.52M Laoac - 122.12M Mabini - 59.14M Manaoag - 25.42M Mapandan - 90.13M Malasiqui - 214.58M Natividad - 28.23M San Manuel - 160.49M San Nicolas - 30.03M San Quintin - 68.97M Sta. Barbara - 142.83M

29. Binmaley 30. Lingayen

Qualified PPE accounts total balances of P129.24M and P100.04M did not reconcile with the balances appearing in the inventory reports.

31. Bolinao Qualified Existence of dormant receivables amounting to P3.43M; and No physical inventory of fixed assets, rendering the PPE

balance of P101.64M doubtful and unreliable, and no property ledger cards.

32. Bugallon Qualified Non-conduct of physical inventory of fixed assets during the year rendering the PPE balance of P70.32M doubtful and unreliable, non-maintenance of property ledger card for PPE account amounting to P13.46M, and were not supported with adequate records.

33. Infanta Qualified Bond floatation and disbursements incurred in the Construction and Development of Water Supply expansion amounting to P50M were not recorded in the books, rendering the Net Income and Receivable accounts understated.

34. Mangatarem Qualified Stale Checks amounting to P368,869.53; Existence of dormant receivables amounting to P1.78M; and

PPE account amounting to P30.73M were not supported with adequate records.

35. Pozorrubio Qualified PPE account amounting to P141.14M were not supported with adequate records.

36. Rosales Qualified The incurrence of cash shortages in the amount of P1.32M and P3.57M, respectively, taken up as Due from Officers and Employees;

The non-submission of Bank Reconciliation Statements and non-maintenance of subsidiary ledgers rendered the Cash in Bank account totaling P28.23M of doubtful validity;

Set-up RPT and SET Receivables totaling P13.84M were based on estimates due to absence of Certified List of Taxpayers or the Real Property Tax Account Register (RPTAR); and

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No physical inventory of fixed assets, rendering the PPE balance of P90.19M doubtful and unreliable and no property ledger card.

37. San Fabian Qualified Treatment of grants from the Department of Agriculture and error in taking up Congressional funds totaling P11M as an income in the General Fund instead of crediting to the Project Equity in the Trust Fund.

38. San Jacinto Qualified Incomplete physical inventory, affected the reliability of the Land and Building accounts totaling P14.66M.

39. Sta. Maria Qualified Recording of Share from Tobacco Excise Tax Collection amounting to P4.36M as Due to NGAs account instead of Income account.

40. Sison Qualified PPE account amounting to P132.30M were not supported with adequate records; and.

Set-up RPT and SET Receivables totaling P13.42M were based on estimates due to absence of Certified List of Taxpayers or the Real Property Tax Account Register (RPTAR).

41. Sual Qualified Discrepancies in the General Ledger and Cashbook of Cash in Bank, Current Account amounting to P2.97M and unsubmitted vouchers of check disbursement totaling P2.33M; and

Existence of dormant receivables amounting to P41.19M were not covered by subsidiary records.

42. Tayug Qualified Long outstanding reconciling items with a total of P1.55M reflected in the bank reconciliation statements affected the reliability and accuracy of Cash in Bank-Current Account;

No physical inventory of fixed assets, rendering the PPE balance of P63.52M doubtful and unreliable and no property ledger card; and

Non-Provision of Depreciation to various properties amounting to P26.30M.

43. Umingan Qualified No physical inventory of fixed assets, rendering the PPE balance of P48.09M doubtful and unreliable and no property ledger card.

Non-provision of Depreciation to various properties amounting to P9.92M; and

Capital expenditures of P3.60M were recorded as Expenses, thus Public Infra and CIP-Public Infra accounts were understated by P1.68M and P1.92M, respectively.

44. Mangaldan Adverse Error in taking up Fund Transfers from the National Government amounting to P39.28M under the General Fund instead of the Trust Fund; and

Unliquidated Cash Advances amounting to P29.36M.

Region II Province 1. Quirino

Unqualified

2. Batanes 3. Cagayan 4. Isabela 5. Nueva Viscaya

Qualified

Refer to ISR

Cities 1. Cauayan 2. Santiago

Qualified

Refer to ISR

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3. Tuguegarao Municipalities Batanes 1. Basco 2. Itbayat 3. Ivana 4. Mahatao 5. Sabtang 6. Uyugan

Unqualified

Municipalities Cagayan 1. Gonzaga 2. Sta. Praxedes

Unqualified

3. Abulug 4. Ballesteros

Qualified The validity and existence of the PPE amounting to P40.02M and P27.80M, respectively, could not be ascertained due to non-conduct of physical inventory and non-preparation of PPE ledger cards.

5. Alcala 6. Baggao

Qualified The validity, existence and correctness of the recorded PPE as of December 31, 2011 totaling to P38.16M and P129.49M, respectively could not be ascertained due to the failure to reconcile physical count of all its property with that of the accounting records.

7. Allacapan Qualified The validity and correctness of the RPT/SET could not be ascertained due to non-setting up of RPT/SET;

Absence of inventory report and property/subsidiary ledger for verification of the validity and correctness of PPE amounting to P39.22M.

8. Amulung Qualified Land account amounting to P692,913.11 could not be ascertained due to non existence of land titles as proof of ownership.

9. Aparri Qualified The existence, condition and whereabouts of some property could not be determined and the validity of the property account as recorded in the books amounting to P51.64M could not be ascertained due to non-conduct of annual physical inventory count.

10. Buguey Qualified The validity and existence of the reported PPE valued at P38.18M could not be ascertained due to incomplete property records and the non-conduct of physical inventory taking.

11. Calayan Qualified The validity and propriety of Cash and PPE accounts could be ascertained due to the unreconciled items of P74.21M in the cash in bank account; and

Failure to conduct physical inventory of its PPE amounting to P=121.33M.

12. Calamaniugan Qualified Non- conduct of inventory on the physical existence of the PPE valued at P17.08M as of December 31, 2011 and the non- reconciliation of accounting records with that of the Physical Inventory Report.

13. Claveria Qualified The validity and accuracy of RPT/SET Receivable amounting to P2.86M and P2.89M, respectively are doubtful due to the non-submission of the certified list of taxpayers; and

The physical existence and condition of the PPE as well as correctness and validity of their account balances amounting to P25.65M could not be ascertained due to the absence of physical inventory and lack of property records/documents.

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14. Enrile Qualified Non-submission of physical inventory reports on the PPE valued at P58.56M; and

Failure to reconcile book and bank balances of cash accounts in the amount of P14.56M.

15. Gattaran Qualified The validity of the PPE account totaling to P99.16M could not be ascertained due to the failure to conduct Physical Inventory, to submit inventory report, and to maintain Property/Subsidiary Ledger Cards.

16. Iguig 17. Peñablanca

Qualified The balances of PPE account amounting to P35.34M and P136.59M, respectively could not be ascertained due to non-conduct of physical inventory.

18. Lallo Qualified The validity and existence of PPE amounting to P57.10M could not be established due to repeated failure to undertake and submit complete physical inventory report and subsidiary records.

19. Lasam Qualified The validity and existence of PPE valued at P39.41M, net of depreciation, as of December 31, 2011 could not be ascertained due to non-conduct of annual physical count.

20. Pamplona Qualified The reasonableness of the Time Deposit Accounts (TDAs) amounting to P34,103,966.52 was not assured due to the failure of the Municipal Treasurer (MT) to secure prior authority from the members of the Sangguniang Bayan (SB) members and the approval of the Local Chief Executive. Beside the TDAs represent substantial cash back-up of the Capital Outlay and 20% Development Fund which would result to the deferment of project implementations; and

The validity and existence of the PPE amounting to P48.91M could not be ascertained due to non-conduct of physical inventory and non-preparation of PPE ledger cards.

21. Piat Qualified The balance of Cash in Bank – LCCA showed a discrepancy of P4.73M as compared with the bank due to the continued failure to prepare the Monthly Bank Reconciliation statements;

PPE with a total net book value of P16.71M could not be ascertained due to non-conduct of the physical count; and

The validity and existence of Receivables and Liabilities recorded totaling P1.94M and P11.67M, respectively, at year end is doubtful due to continued inability to provide the details thereof. These Receivables and Current Liabilities have been outstanding for more than three years or more.

22. Rizal Qualified The recorded year-end balances of the PPE accounts with a net book value of P37.50M could not be ascertained due to the failure to conduct the physical count of its properties for the current year and previous years and the inadequacy of both the accounting and property records.

Allowance for Depreciation estimated at P2.64M was not provided for all depreciable properties, thereby causing the overvaluation of the PPE Account and overstatement of Net Income of the Municipality for CY 2011;

Non-provision of accumulated depreciation on all depreciable properties overstated the book value of the PPE as well as the net income for the year. The effect of the estimated depreciation expense on Net Income for the year is 40.59%, while the effect on PPE is 7.02%; and

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The validity and existence of Receivables and Liabilities recorded in the financial statements totaling P6.07M and P6.85M, respectively, at year end is doubtful due to continued inability to provide the details thereof.

23. Sanchez Mira Qualified The validity and accuracy of RPT/SET Receivable amounting to P8.66M and P8.87M, respectively are doubtful due to the non submission of the certified list of taxpayers with the amount due by the Municipal Treasurer; and

The physical existence and condition of the PPE, as well as correctness and validity of their account balances amounting to P49.28M could not be ascertained due to the absence of physical inventory and lack of property records/documents.

24. Solana Qualified The validity and correctness of the PPE in the amount of P82.18M could not be ascertained due to non-conduct of physical count of properties and non-maintenance of subsidiary records.

25. Sta. Ana Qualified RPT/SET Receivable accounts in the amount of P5.59M and P5.60M, respectively could not be ascertained due to non-submission of the duly certified list of taxpayers as basis to set up the said accounts.

26. Sta. Teresita Qualified The validity, accuracy and reliability of RPT Receivables under General and SEFs amounting to P8.69M and P35.84M, respectively, are doubtful due to non submission of the certified list of taxpayers; and

Failure to reconcile the inventory report of PPE against the accounting records.

27. Sto. Niño Qualified The accuracy and reliability of PPE with a total net book value of P71.17M could not be ascertained due to non- conduct of physical inventory count; and

Allowance for Depreciation estimated at P5.57M was not provided for all depreciable properties of the Municipality thereby causing the overvaluation of the Property, Plant and Equipment Account and overstatement of Net Income of the Municipality for CY 2011.

28. Tuao Qualified The accuracy and existence of PPE valued at P146.98M is doubtful due to the failure to conduct physical inventory of its properties.

Municipalities Isabela 1. Aurora 2. Burgos 3. Quirino

Unqualified

4. Alicia Qualified The existence of the recorded PPE valued at P 80.3M could not be ascertained due to the failure to complete the physical inventory of its properties, reconcile the accounts with the records of the Accounting Department and prepare the corresponding Inventory Report.

5. Agdanganan Qualified Understatement of RPT/SET Receivables amounting to P6.53M;

Unsubmitted disbursement voucher amounting to P.252M; and

Overstatement of Construction In Progress account amounting to P61.01M .

6. Benito Soliven Qualified Unbooked RPT Receivable for basic and SEF and the related accounts which renders the validity of the accounts doubtful.

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7. Cabagan Qualified The validity and correctness of the balance of PPE of P33.42M could not be ascertained due to the non-conduct of physical inventory.

8. Cabatuan Qualified Failure to conduct physical inventory of its PPE at year end valued in the books at P72.38M.

9. Cordon Qualified Non-conduct of physical inventory and non-maintenance of records of the PPE valued at P97M.

10. Delfin Albano Qualified Failure to conduct physical inventory of municipal properties and the and the non-submission of its Report on the Physical Count of PPE totaling P52.66M, and unreconciled balances between the ledger and cashbook balances.

11. Dinapigue Qualified Disbursement vouchers for CY2011 totaling P19.02M and deposits amounting to P0.79M were not recorded in the books;

Loans Payable-Domestic is overstated by P1.08M, Non-preparation of the Bank Reconciliation Statements; Unliquidated Advances to officers and employees amounting

to P14.66M; Depreciation for depreciable assets was not set up; and Completed public infrastructure projects amounting to

P11.05M were not transferred to the Registry of Public Infrastructure.

12. Divilacan Qualified Unreconciled balances of Inventories and PPE in the aggregate amount of P91.30M.

13. Echague Qualified Inability to conduct physical count of PPE and other assets valued at P103.92M.

14. Gamu Qualified Due to the effects of adjustment made on the reconciliation of the accounting records and the inventory report of property plant and equipment prepared and submitted by the municipal general services officer during the year.

15. Ilagan Qualified Failure to drop the amount of P54.02M from its PPE account and to record Loans Receivable amounting to P61.89M when the water system project was turned over to the Ilagan Water District in June 2006; and

The balances of the accounts Loans Payable-Domestic and Due to LGUs were not reconciled against the records of the bank and the provincial government amounting to P3.47M.

16. Jones Qualified Inadequacy of records of the PPE amounting to P210.80M which renders the validity of the account doubtful.

17. Luna Qualified The deficiencies observed in the accounts and non compliance to rules and regulations.

18. Maconacon Qualified The validity and existence of the reported Other Assets valued at P428,600 could not be ascertained due to incomplete property records and non-conduct of physical inventory.

19. Mallig Qualified The accuracy of existence of the PPE was unreliable due to the failure to observed the perpetual inventory system of accounting on its inventories.

20. Naguillian Qualified Due to the effects of the adjustments, if any, had the municipality conducted physical inventory of its PPE to check the existence, condition and location of the recorded Municipal PPE totaling P38.04M.

21. Quezon Qualified Inability to conduct physical inventory of all LGU properties and failure to observe the perpetual inventory system of accounting on its inventories.

22. Ramon Qualified The accumulated cost of the on-going construction of the New

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Ramon Municipal Building totaling P20.92M were not recorded to Construction in Progress-Agency Assets resulting to the understatement of this account.

23. Reina Mercedes Qualified Inability to submit a complete report of physical inventory of its properties valued at P30.94M

24. Roxas Qualified The validity, existence, and correctness of the recorded PPE valued at P59.21M remained doubtful due to the failure to complete the conduct of physical inventory and submit the Annual Inventory Report.

25. San Agustin Qualified Failure to liquidate Cash advances of the Concerned Officials and Employees in the total amount of P20.76M at year end.

26. Sto Tomas Qualified Non-conduct of inventory of its properties. 27. San Isidro Qualified Non-conduct of physical count of PPE of P149.91M; and

Cash in Bank balances of P74.43M has no bank reconciliation statements as basis for verifying its validity and accuracy.

28. San Manuel Qualified Failure to complete the conduct of physical inventory of its properties worth P58.85M and to submit the Annual Inventory Report which rendered the validity of the amount doubtful.

29. San Mariano Qualified Failure to render updated detailed listings that would show the names of the taxpayers and the amount due for RPT Receivables and SEF Tax Receivables for current and delinquent accounts amounting to P13.81M and P13.81M respectively, which renders the validity of the accounts doubtful.

30. San Mateo Qualified Unreconciled noted discrepancy between the Accounting Records & Property Reports of account PPE valued at P150.40M.

31. San Pablo Qualified Failure to conduct a physical inventory of its properties and the failure to submit its Report on the Physical Count of PPE to verify the existence, condition and location of the PPE totaling P30.05M.

32. Sta. Maria Qualified Failure to conduct physical inventory of its PPE in the aggregate amount of P66.50M.

33. Tumauini Qualified Failure to liquidate cash advances totaling P2.16M; Inability to complete the physical inventory of its properties

and the non-submission of the Report on the Physical Count of PPE amounting to P119.39M.

34. Palanan Adverse Due to unreliable accounting reports, Section 121 (1) of PD 1445 which defines the frequency and restrictions in the submission of financial reports was not complied. COA Circular No. 2002-003 dated June 20, 2002 which prescribed the New Government Accounting System for use in the Local Government Units and COA Circular No. 2010-001 dated March 2, 2010 on the complete submission of financial statements and schedules were not followed, respectively.

35. San Guillermo Adverse The ledger balance of Cash-in-Vault amounting to P3.22M as of December 31, 2011 has no sufficient cash back-up;

Cash Disbursing Officer and Due from Officers and Employees amounting to P5.95M and P2.19M, respectively remained unliquidated;

Reciprocal accounts “Due from and Due to Other Funds amounting to P24.47M and P29.30M respectively as of December 31, 2011 were not ascertained due to the absence of adequate subsidiary ledgers and the difference of P4.83M;

The accuracy and existence of PPE in the books as of

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December 31, 2011 amounting to P133.26M could not be ascertained due to the failure to conduct physical inventory and non-reconciliation of property and accounting records;

Accumulated depreciation of agency assets was partially set-up in the books;

The correctness of the accounts Payable under the General Fund was not ascertained due to the unreconciled balances per general ledger amounting to P3.54M and per schedule in the amount of P3.07M as of December 31, 2011;

The validity, propriety and regularity of recorded disbursements is doubtful due to non-adherence to prescribed rules and regulations and sound internal control policies;

Erroneous entry on the payment of advances to contractors resulted to understatement and overstatement of affected accounts as of year-end and may result to overpayment;

Payment of retention fee made to A. de Guia Construction amounting to P928,571.70 for projects implemented under CENEA and DIPASIVI was erroneously recorded;

Disbursements from the PDAF of Honorable Congressman Napolen C. Dy, 3rd District of Isabela for the rehabilitation/re-gravelling of farm to market roads of barangay Dingading and Rizal and road concreting of Purok 3, Barangay Centro 1 are not in accordance with the program of works as stipulated in the Memorandum of Agreements; and

Subsidiary ledgers of various accounts are not maintained by the Accounting Office.

Municipalities Nueva Viscaya 1. Aritao 2. Quezon 3. Solano 4. Villaverde

Unqualified

5. Alfonso Castañeda

Qualified The accuracy and reliability of RPT/SET Receivables accounts valued at P31.74M each could not be ascertained due to the non-reconciliation of the balance of the accounts, non-preparation of certified list of taxpayers and non-setting up of RPT/SET Receivables due for CY 2011; and

The accuracy and reliability of PPE valued at P400.71M could not be ascertained due to unreconciled PPE balances caused by the absence of complete physical inventory and unupdated property cards and property, plant and equipment ledgers.

6. Ambaguio Qualified The accuracy and reliability of RPT/SET Receivables accounts valued at P495,193 each could not be ascertained due to the non-reconciliation of the balance of the accounts, non-preparation of certified list of taxpayers and non-setting up of RPT/SET Receivables due for CY 2011.

7. Bagabag

Qualified Real accounts reflected negative balances in the financial statements of the Municipality, hence not in conformity with the New Government Chart of Accounts and reciprocal accounts were not reconciled; and

The PPE account amounting to P55.77M could not be ascertained due to the failure of management to submit the report of physical inventory and the absence of Subsidiary

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Ledgers from the period 2002. 8. Bambang Qualified The accuracy, validity and reliability of Cash-in-Vault and PPE

accounts valued at P1.07M and P146.11M, respectively, could not be ascertained due to non-remittance of collections by accountable officers and non-reconciliation of account balances.

9. Bayombong Qualified The accuracy and reliability of PPE valued at P54.61M could not be ascertained due to the partial conduct of physical inventory and non-preparation of physical inventory report;

The Cash-in-Bank balance showed an unreconciled difference of P5.74M with the balance per Bank Statement as of year end and which was not adjusted due to the non-preparation of the Bank Reconciliation Statements.

10. Diadi Qualified The accuracy of the reported Cash in Bank balance amounting to P3.06M was doubtful due to the non – preparation of Bank Reconciliation Statement;

Non-conduct of physical inventory of PPE, thus the accuracy of the recorded PPE of P37.25M could not be determined, some of the PPE accounts were not provided with depreciation value and reciprocal accounts were not reconciled.

The reported ending balance of Long – Term Liabilities – Domestic account is understated by P1.71M thereby overstating the government equity account balance.

11. Dupax del Norte

Qualified The accuracy of the balances of PPE accounts totaling P35.60M could not be ascertained due to the failure to conduct physical count of its properties and the inadequacy of records did not permit the application of alternative procedures to determine the validity and accuracy of the amount.

12. Dupax del Sur

Qualified The balance of inventories amounting to P9.28M were not dropped from the books of accounts due to the failure of the Supply Officer and the Municipal Accountant to reconcile the records, thus resulting to overstatement of assets and understatement of expenses.

13. Kasibu Qualified The accuracy and reliability of RPT and SET Receivables and Supplies Inventories and PPE valued at P5.78M, P2.4M and P74M, respectively, could not be ascertained due to the non-reconciliation of Accounting and Treasury records and the non-submission of inventory reports.

14. Kayapa Qualified The validity and existence of Office supplies Inventory and PPE valued at P0.24M and P66.3M, respectively could not be determined due to the non-submission of inventory reports.

15. Sta. Fe Qualified Allowance for depreciation on some PPE amounting to P2.04M were not recorded, borrowing costs related to loans for the acquisition of capital assets amounting to P1.10M was not capitalized and cash accounts do not reconcile by P1.01M for the year 2011.

Municipalities Quirino 1. Saguday

Unqualified

2. Aglipay 3. Nagtipunan

Qualified Validity and reliability of PPE valued at P48.35M and P74.01M as of Dec. 31, 2011 could not be ascertained due to the failure to conduct complete physical count of its properties.

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4. Cabarroguis 5. Diffun

Qualified Accuracy of PPE amounting to P45.37M and P72.98M, respectively could not be ascertained due to the failure to conduct physical inventory and the inadequacy of the records hinder the performance of other auditing procedures to verify its validity and correctness.

6. Madella Qualified Inability to ascertain the accuracy and reliability of PPE valued at P134.33M due to the failure of the agency to submit physical count of its property.

Region III Province 1. Aurora 2. Bataan 3. Pampanga 4. Tarlac

Qualified

Refer to ISR

5. Bulacan 6. Nueva Ecija 7. Zambales

Adverse

Cities 1. Palayan City

Unqualified

2. Angeles 3. Balanga 4. Cabanatuan 5. Gapan 6. Meycauayan 7. Olongapo 8. Science City of

Munoz 9. San Jose 10. San Jose del

Monte 11. San Fernando


12. Malolos 13. Tarlac


Municipalities Aurora 1. Baler 2. Dilasag

Unqualified

3. Casiguran 4. Dinalungan

Qualified Non-submission of Annual Inventory Report, and Bank Reconciliation Statement.

5. Dingalan Qualified The validity, accuracy and existence of PPE accounts worth P52.77M could not be relied upon due to incomplete records and documents to support recording in the financial statements.

6. Dipaculao Qualified None submission of Annual Inventory Report 7. Maria Aurora Qualified

The validity and existence of the reported PPE and Inventory

accounts amounting to P57.85M and P836,792, respectively, could not be ascertained due to the absence of physical inventory report and complete accounting records to support recording in the financial statements; and

Cash in Bank account of P12.45M is unreliable due to several reconciling items amounting to P1.16M which remained unrecorded and unadjusted in the books as of December 31, 2011.

8. San Luis Qualified The reliability and correctness of the Cash in Bank account amounting to P12.11M could not be ascertained due to several reconciling items amounting to P5.30M which were not recorded

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in the books as of December 31, 2011. Also, five (5) accounts which are dormant for several years remained in the books of accounts, three (3) of which have negative balances.

Municipalities Bataan 1. Abucay 2. Bagac 3. Limay 4. Orion 5. Orani

Unqualified

6. Dinalupihan Qualified The correctness and validity of the PPE accounts totaling P61.2M could not be ascertained due to the inability to substantiate it with actual physical count and subsidiary records and the failure to support with computation sheets the recorded depreciation expenses for the year totaling P3.77M;

Receivables and expenses were understated and overstated, respectively, by P1.6M due to the erroneous take up as expenses of the unutilized calamity fund and the non-recording in the trust fund book of the Due from Other Funds (GF) as reciprocal entry to the credit to Due to Other Funds (TF) in the general fund book; and

The validity, correctness, as well as compliance with laws, rules and regulations of transactions totaling P64.9M were not determined due to late/non-submission of the transaction documents for audit.

7. Hermosa Qualified The correctness and validity of the PPE accounts totaling P178M could not be ascertained due to the LGU’s inability to substantiate it with actual physical count and subsidiary records, understatement of Office Buildings account due to direct charging to expenses of P10.7M building renovation and the failure to support with computation sheets the recorded depreciation expenses for the year totaling P7M; and

The validity, correctness, as well as compliance with laws, rules and regulations of transactions totaling P91.45M were not determined due to late/non-submission of the transaction documents for audit.

8. Morong Qualified The correctness and validity of the PPE accounts totaling P52.23M could not be ascertained due to the inability to substantiate it with actual physical count and subsidiary records, inclusion in the Office Buildings account of the value of two already demolished municipal buildings and the failure to support with computation sheets the recorded depreciation expenses for the year totaling P2.M;

The accuracy of reported receivables and payables amounting to P0.55 M and P1.8M, respectively, could not be established due to the absence of supporting documents and records;

Receivables and expenses were understated and overstated, respectively, by P2.75M due to the erroneous take up as expenses of the unutilized calamity fund and the non-recording in the trust fund book of the Due from Other Funds (GF) as reciprocal entry to the credit to Due to Other Funds (TF) in the general fund book; and

The validity, correctness, as well as compliance with laws,

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rules and regulations of transactions totaling P122M were not determined due to late/non-submission of the transaction documents for audit, thus affecting our scope of audit.

9. Pilar Qualified

The accuracy and existence of the recorded PPE with a balance of P102M, which includes the unsupported public infrastructure totaling P8.7M could not be ascertained due to the failure of the agency to conduct physical inventory; and

The unexpended balance of calamity fund of P1.4M was recorded as other maintenance and operating expenses instead of transferring the fund to Special Trust Fund thus overstating the expense account.

10. Samal Qualified

PPE accounts valued in the books at P46M could not be ascertained due to the absence of subsidiary ledgers and registries.

11. Mariveles Adverse Failure to record the adjustment for the cost of the old public market which dry goods section was destroyed by fire, the cost of the demolished slaughterhouse built at a cost of P390,561and of the municipal building amounting to P18.48M and capitalization of the major repairs and renovation;

Failure to record donated lots which caused understatement of the total PPE and lack of information on the real properties owned by the Municipality; and

Non-provision of depreciation in current and previous years for PPE amounting to P38.30M resulting in the overstatement of the carrying value of the properties and understatement of expenses.

Municipalities Bulacan 1. Hagonoy

Unqualified

2. Angat Qualified The accuracy of the Cash account was unreliable as of December 31, 2011 because the Cash in Bank, Local Currency Current Account was unadjusted for some accounting errors and other errors, which could not immediately traced as of the audit period;

The accuracy, existence, and reliability of the PPE account totaling P64.83M could not be determined due to the failure to submit the Physical Inventory report and to reconcile the PPE records;

Other important accounts specifically the PPE and the Government Equity accounts were affected by the erroneous recording, under the Other MOOE account, of various expenses totaling P7.54M.

3. Balagtas Qualified Failure to conduct the annual physical inventory of its PPE with a total acquisition cost of P170M and submit the required annual inventory report; and

Lack of certified list of taxpayers and subsidiary ledgers to support RPT/SET Receivables amounting to P22.42M and P22.52M, respectively.

4. Baliuag Qualified PPE recorded at P238.5M could not be ascertained due to incomplete physical inventory-taking.

5. Bocaue Qualified The reliability, accuracy, and existence of the PPE totaling P204.48M could not be ascertained due to lack of annual physical inventory and absence of records for the reconciliation of balances of the account between the accounting records and inventory reports.

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Failure to observe the accounting procedures in handling the supplies and materials inventory;

Failure to provide depreciation charges on its buildings (with a total cost of P124.23M that resulted in the understatement of expenses and overstatement of income.

6. Bulakan Qualified The balances of the RPT and SET receivables aggregating to P1.62M was uncertain due to unavailability of records/details; and

The Income for Grants and Donations and the Medical, Dental, and Laboratory Supplies Expenses’ accounts were understated by P6.10M due to inappropriate accounting treatment on the issuance of medicine supplies.

7. Bustos Qualified The PPE recorded at P44.7M, could not be ascertained due to incomplete physical–inventory taking, lost properties, non-recording, and non-reconciliation between the property and the accounting records.

8. Calumpit Qualified The PPE account balances were not reliable due to unserviceable assets amounting to P1.1M still included in the PPE account balances; recorded land of P17M not yet titled in the name of the Municipality; and non completion of physical inventory count of PPE.

9. D.R. Trinidad Qualified Cash in Bank-LCCA was unadjusted as of December 31, 2011 due to unsubmitted vouchers; and

The accuracy, existence, and reliability of the PPE account totaling P125.58M could not be determined due to the failure to submit the Physical Inventory Report and to reconcile the PPE records.

10. Guiguinto Qualified The validity and existence of PPE could not be ascertained due to lack of complete physical inventory report recorded at P112.6M.

11. Marilao Qualified The actual value of the recorded PPE totaling P46.89M could not be ascertained due to lack of supporting subsidiary ledgers.

12. Obando Qualified The accuracy of the ledger balances of the RPT/SET Receivable accounts amounting to P1.24M could not be ascertained due to lack of subsidiary ledgers; and

Disbursement Vouchers amounting to P52.54M were damaged by massive flooding.

13. Pandi 14. Pulilan

Qualified The validity and existence of PPE amounting to P103.9M and P213.43M could not be ascertained due to lack of complete physical inventory report; and

The RPT/SET Receivable, due to lack of the supporting certified list of taxpayers, and subsidiary ledgers with aggregate total of P8.78M and P65.50M, respectively.

15. Paombong Qualified PPE was understated by P4.58M due to errors in recording PPE items;

The receivables were overstated by P602,105.90 due to unliquidated cash advances;

The current portion of long term loans aggregating to P4.82M were not presented under current liabilities;

The liability for withholding taxes was overstated by P1.09M due to uncorrected errors that stemmed from setting up the tax liabilities and corresponding remittances of the prior periods;

Due to GOCCs account was understated by P1.86M due to unrecorded liability to the NFA Bulacan Branch Office.

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16. Plaridel 17. San Ildefosno

Qualified The validity and existence of PPE recorded at P131.32M and P85.95M, respectively could not be ascertained for lack of physical inventory report and subsidiary records.

18. San Miguel Qualified Failure to conduct physical inventory of the remaining unaccounted PPE recorded at P98.70M and the absence of subsidiary ledgers; and

The accuracy of the RPT/SET Receivable totaling P65.60M and P62.25M respectively, were doubtful due to lack of the supporting Certified List of Taxpayers and subsidiary ledgers.

19. San Rafael Qualified Cash in Vault account in the total amount of P694,890 was not reconciled in the books of the GF, SEF, and the Cash in Bank-LCA and Cash in Bank, Local Currency time Deposit Account had a total discrepancy of P3.95M between the adjusted book balance per Bank Reconciliation Statements and the balance per General Ledger for various accounting errors, unrecorded interest, and bank charges as of December 31, 2011; and

The PPE account with a net book value of P115.53M could not be ascertained due to lack of complete information indicated in the Physical Inventory Report.

20. Sta. Maria Qualified The actual value of the recorded PPE totaling P28.01M could not be ascertained due to lack of supporting subsidiary ledgers.

21. Norzagaray Adverse The absence of proof of ownership over acquired lots valued at P31.28M overstated the land accounts;

Unliquidated cash advances expended for time-bound activities understated reported expenses and overstated the Receivables account and Government Equity by the same amount of P1.76M;

The balance of RPT/SET Receivables totaling P 52.24M was unreliable owing to the absence of certified list of taxpayers as basis in the set up of receivables for the year; and

The balance of the PPE in the total amount of P490.78M was unreliable owing to failure of management to reconcile the results of inventory count with the accounting and property records.

Municipalities Nueva Ecija 1. Bongabon 2. Laur

Unqualified

3. Aliaga Qualified The inadequacy of both the accounting and treasury records, the variance of P11.99M between the accounting schedule used in computing depreciation and General Ledger Balance and the non application of COA Circular no. 2003-007 dated December 11, 2003 in using the estimated useful life of assets in computing depreciation rendered the accuracy of the recorded year end balances of the PPE with a book value of P112.60M unreliable.

4. Cabiao Qualified Validity and existence of various properties under PPE account valued at P28.41M could not be established due to continuous failure to conduct the annual physical inventory of all its assets and the absence of subsidiary/property records.

5. Carrangalan Qualified Failure to submit complete inventory report to reconcile balances between the Accounting and Property records.

6. Cuyapo Qualified The cash account in the amount of P10.23M could not be

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validated due to non-submission of the Bank Reconciliation Statements; and

The validity, correctness and existence of the PPE with a balance of P135.55M could not be ascertained due to the failure to conduct the physical inventory and to maintain applicable property records.

7. Gabaldon Qualified Failure to conduct physical inventory of PPE and absence of subsidiary ledger previous years acquisition.

8. G.M. Natividad Qualified The physical existence of PPE valued at P126M were not verified due to the failure to complete the conduct of physical inventory and the absence of subsidiary records for the said account..

9. Gen. Tinio Qualified Failure to complete physical inventory of its PPE amounting to P102.8M and properties amounting to P19.5M was not validated due to insufficiency of records.

10. Guimba Qualified Absence of the required inventory-taking and failure to maintain property records which cast doubt on the existence and reliability of the PPE account with a recorded value of P125.57M at the year-end and the valuation of depreciable assets was inaccurate.

11. Jaen Qualified The validity and existence of PPE amounting to P92.88M could not be established due to the absence of complete inventory report and subsidiary records.

12. Licab Qualified The correctness and validity of the balance of PPE with net book value of P51.95M could not be ascertained due to the failure to conduct physical inventory taking and preparation of the required property records.

13. Llanera Qualified PPE are carried in the financial position at P40.13M could not be ascertained due to the lack of complete inventory report, property ledger cards and subsidiary records.

14. Lupao Qualified The accuracy of PPE costing P66.58M could not be ascertained due to the failure to conduct physical inventory of properties and the inadequacy of records.

15. Nampicuan Qualified The Cash – Disbursing Officer account at December 31, 2011 having a ledger of balance P1.14M was irreconcilable with the accountable officer’s book balance of P64,777, thus, a variance of P1.08M was established; and

Absence of the required inventory-taking and failure to maintain appropriate property records which cast doubt on the existence and reliability of the PPE-net account with a carrying value of P70.21M at December 31, 2011.

16. Pantabangan Qualified The balance of the account Cash Disbursing Officer amounting to P20.68M, and the account Due from Officers and Employees of P19.87M remained unliquidated as of year-end, 53.67% or P21.77M of which were granted in prior years.

17. Peñarranda Qualified Validity and existence of various properties under PPE account valued at P49.71M could not be established due to continuous failure to conduct the required annual physical inventory of all its assets and the absence of subsidiary/property records.

18. Quezon Qualified The accuracy and existence of the Agency’s PPE with a total net book value of P76.54M as of December 31, 2011 could not be ascertained due to the absence of physical inventory count and unavailability of subsidiary ledgers, property cards and other vital records; and

The propriety and validity of the recorded disbursements and

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collections totaling P136.29M and P7.37M, respectively, could not be ascertained due to the failure to submit the corresponding financial reports, disbursement vouchers and official receipts to the Office of the Auditor as required by existing rules and regulations.

19. Rizal Qualified The agency’s PPE are carried in the financial position at P56.13M could not be established due to the failure to conduct physical inventory.

20. Sta. Rosa Qualified

The validity and existence of PPE amounting to P81.07M could not be established due to absence of complete inventory report.

21. Talugtug Qualified The accuracy of PPE costing P84.03M could not be ascertained due to the continued failure to reconcile the cost of the properties between the report of physical inventory of said properties with the accounting records.

22. San Antonio Qualified The Receivables-Advances to Officers and Employees totaling P267,472.65 included expended cash advances totaling P111,778 remained outstanding from two to ten years, resulting in the understatement of reported expenses and overstatement of the reported receivables and government equity by the same amount.

The Accounts Payable consisted of accounts totaling P1.13M with no valid supporting documents or claimants that would prove the occurrence of obligation and of the validity of the recorded liabilities; and

Failure to conduct physical count of its PPE and non-maintenance of PPE Ledger Cards and Property Cards, that could have served as basis for verifying existence, valuation, and accumulated depreciation, thus rendering the PPE balances totaling P113M unreliable.

23. San Isidro Qualified Validity and existence of various properties under PPE account valued at P47.51M could not be established due to continuous failure of the agency to conduct the required annual physical inventory of all its assets and absence of subsidiary/property records.

24. San Leonardo Qualified The Disbursements totaling P47.95M were not recorded in the books due to non submission of vouchers and its supporting documents which resulted to understatement of expenses and overstatement of government equity; and

The validity and existence of PPE worth P144.36M could not be ascertained due to the failure to conduct complete inventory of assets and to maintain Property Ledger Card.

25. Sto. Domingo 26. Talavera

Qualified The accuracy and existence of PPE with a total net book value of P71.98M as of December 31, 2011 could not be ascertained due to the absence of physical inventory count and unavailability of subsidiary ledgers, property cards and other vital records. Sto Domingo P 71.98M Talavera 190.31M

27. Zaragosa Qualified The inadequacy of both the accounting and treasury records, the variance of P2.52M between the accounting schedule and General Ledger Balance and the non-application of depreciation on PPE costing P39,167,599.52 rendered the accuracy of the recorded year-end balances of the PPE with a book value of P52.39M unreliable.

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Municipalities Pampanga 1. Apalit 2. Minalin 3. Sto. Tomas

Qualified

Management was not able to ascertain the correctness of the PPE accounts due to the failure to strictly follow existing provisions relative thereto: Apalit P46.41M Minalin 7.01M Sto. Tomas 19.25M

4. Arayat Qualified Management was not able to ascertain the validity of the PPE accounts valued at P15.78M as of December 31, 2011 due to the failure to conduct a physical inventory of PPE accounts and to reconcile them with the accounting records.

5. Bacolor Qualified Due to material misstatements in the Cash and PPE accounts. 6. Candaba Qualified The reliability of the RPT/SET Receivable balance could not be

ascertained due to the failure to set up receivables based on the certified list of taxpayers and taxes due and to maintain subsidiary ledgers.

7. Lubao

Qualified Unable to ascertain the correctness of the PPE in the total amount of P78.74M due to the failure to conduct physical inventory and maintain property records for PPE. The balance of the Due to LGUs-Province account of the Municipality was not reconciled with the Due from LGUs account of the Province by P335,436.55.

8. Mexico

Qualified Non-set up of RPT/SET Receivables at the beginning of the year resulted in the understatement of the Deferred Charges accounts;

Failure to use the Perpetual Inventory Method of accounting for drugs and medicines resulted in the misstatement of the Inventory accounts; and

Unable to establish the existence and correctness of the balance of the PPE accounts totaling P174.90M due to the failure to conduct the physical inventory of PPE and to maintain the PPE Ledger Cards and Property Cards, respectively and the inventory balance per books of P1.17M were unreliable because issuances of materials totaling P420,461 were not supported with Summary of Supplies and Materials Issued and Requisition and Issue Slips.

9. Sasmuan

Qualified Purchases of inventory items totaling P2.43M were directly charged to expense thus overstating reported expenses and understating total reported inventory by the amount of the inventory balance at year end; and

Management was not also able to ascertain the correctness of the PPE accounts in the total amount of P19.20M due to failure to conduct physical inventory count of properties and the failure by the Property and Accounting Officers to maintain Property Cards and Subsidiary Ledger Cards for PPE.

10. Guagua Qualified Land owned by the Municipality with a total market value of P18.24M were not recorded in the books which understated the PPE account of P57.80M.

11. Mabalacat Qualified The validity and valuation of the PPE could not be ascertained due to inadequate records that alternative audit procedures could not be undertaken; and

The Cash in Bank account was doubtful due to the existence of unreconciled difference of P14.78M between the books

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and the bank records; and Unrecorded disbursements of P13.76M.

12. Macabebe 13. San Simon

Qualified Management was unable to establish the correctness of the balances of the PPE account of P45.99M and P45.99M, respectively due to the failure to conduct inventory of PPE and to reconcile the results with accounting records; and

The setting up of the RPT/SET Receivable was based on estimates and were not covered by subsidiary ledgers.

14. Magalang Qualified

The validity and valuation of the PPE of P85.59M (net of depreciation) could not be ascertained due to the failure to conduct inventory and reconcile results with accounting records.

15. Masantol Qualified Management was unable to establish the correctness of the balances of the PPE account of P15.78M due to the failure to complete the conduct of inventory taking and to perform periodic review of the PPE useful lives.

16. Porac Qualified The recorded RPT/SET Receivable was based on estimates from the total assessment roll and non-maintenance of subsidiary ledgers; and

Non-conduct of physical inventory on the PPE. 17. San Luis Qualified The RPT/SET Receivable was not based on the certified list

of taxpayers and taxes due and was not supported by subsidiary ledgers; and

Failure to submit an inventory report for property and reconcile it with the accounting records.

18. Sta. Ana Qualified Unable to ascertain the correctness of the PPE and Inventory accounts.

19. Sta. Rita Qualified Failure to identify and account its real properties, thus the PPE account of P39.89M is unreliable.

20. Floridablanca

Adverse RPT/SET Receivables in the total amount of P3M was not set-up at the start of the year, thus understating the said accounts and Deferred Credits account by equivalent amount;

Uncollected and unrecorded real property tax amounting to P160,551 understated RPT/SET Receivables and income by the same amount;

The shortage of an accountable officer amounting to P2.43M was not taken up in the books, thus overstating Cash in Vault account and understating Receivables by the same amount; and

The balance of the PPE in the total amount of P43.53M was unreliable owing to failure of management to reconcile the results of inventory count with the accounting and property records.

Municipalities Tarlac 1. San Clemente 2. Concepcion 3. Gerona

Unqualified

4. Bamban 5. Capas

Qualified Failure to conduct a complete physical inventory of the PPEs totaling P175M and P161M, respectively and the failure to maintain property cards as stated in the Independent’s Auditor’s Report.

6. La Paz 7. Sta. Ignacia

Qualified The fairness of the presentation of the financial statements could not be ascertained.

8. Anao Qualified Reported PPEs could not be ascertained for failure to submit the

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9. Camiling 10. Moncada 11. Paniqui 12. Pura 13. Ramos 14. San Jose 15. San Manuel

physical inventory of all the properties in the following amounts: Anao P 15.51M Camiling 380.38M Moncada 223.25M Paniqui 150.63M Pura 14.57M Ramos 33.7M San Jose 54.29M San Manuel 63.78M

16. Victoria Qualified PPE valued in the books at P66.22M could not be ascertained due to the failure to complete the physical inventory count of all the municipality’s fixed assets.

17. Mayantoc Adverse The reported cash balance of P15.76M is incorrect due to the unrecorded bank debit memo of P29,592.83 and check disbursements of P35,298, thereby resulting in the overstatement of the account balance.

The reported receivables balance of P5.73M is incorrect due to inclusion of unliquidated cash advances of P1.36M, which had been expended and as such, resulted in the overstatement of accounts "Due from Officers and Employees" and "Government Equity", employees' loan amortizations totaling P49,404 paid out of the municipal funds were recorded as accounts receivable, cash advances for travels and seminars were treated as outright expenses instead of recording them under the Due from Officers and Employees; and recording the 0.5% IRA in the amount of P305,831 as expense instead of Due from LGU there being no research services yet from the Province, thus understating the receivable account.

supplies procured totaling P6.84M were charged directly to expense resulting in the failure to report the value of the actual inventory at year end. The reported total PPE balance of P53.87M, was not reliable due to the failure to conduct physical inventory and to submit the corresponding reports, unrecorded donated lots, and transfer of the loan-funded memorial park valued at P24.99M to the Registry of Public Infrastructure instead of retaining it in the books as Other Public Infrastructure until fully paid as required by NGAS.

Municipalities Zambales 1. Cabangan 2. Candelaria 3. Sta. Cruz

Unqualified

4. Botolan 5. Palauig 6. San Narciso

Qualified The accuracy and existence of PPE could not be ascertained due to the failure to conduct physical inventory and to maintain property records/subsidiary ledgers: Botolan P183.18M Palauig 62.26M San Narciso 40.21M

7. Castillejos Qualified

The Municipality’s PPE are carried in the balance sheet at P76.77M, net of accumulated depreciation, due to the failure to conduct complete physical inventory and maintain complete and updated subsidiary ledgers/ property cards.

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8. Iba 9. Masinloc

Qualified The accuracy and existence of PPE amounting to P34.6M and P288.34M could not be ascertained due to the continued failure to conduct physical inventory and to maintain records; and

Failure to record the medical, IT, and other equipment amounting to P505,356.82 (Iba), and computers (Masinloc) amounting to P316,000 resulted in the understatement of PPE.

10. San Antonio Qualified The accuracy and existence of the agency’s PPE amounting to P98.02M could not be ascertained due to the failure to conduct physical inventory and the absence of updated subsidiary ledgers and property cards; and

The discrepancies in the Cash in Vault and Cash in Bank accounts as appearing in the cashbooks and general ledgers created doubts on the reliability of the cash balance presented in the balance sheet.

11. San Felipe Qualified The accuracy and existence of PPE valued at P78.59M could not be ascertained due to the failure of the agency to conduct physical inventory.

12. San Marcelino Qualified PPE are carried in the balance sheet at P95.17M, net of depreciation and failure to conduct physical inventory which prevented from ascertaining the accuracy, condition and existence thereof.

13. Subic Qualified The total reported PPE of P203.43M was not reliable due to the unreconciled discrepancy of P263,788,280.44, with the total PPE as against the results of the physical inventory count, and lack of complete/updated subsidiary ledgers or property cards as basis or source of information for reconciliation.

Province 1. Batangas 2. Cavite 3. Laguna 4. Marinduque 5. Palawan 6. Quezon 7. Rizal 8. Romblon 9. Mindoro Oriental

Qualified

Refer to ISR

10. Mindoro Occidental

Qualified Failure to record an estimated P16.35M worth of donated medical supplies and equipment in 2010 and 2011, understating balances of both years by the same amount and by the failure to implement prior year’s recommendation.

Cities 1. Tanauan 2. Trece Martires

Unqualified

3. Antipolo 4. Batangas 5. Binan 6. Calamba 7. Calapan 8. Cavite 9. Dasmarinas 10. Lipa 11. Lucena 12. Puerto Princesa


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13. San Pablo 14. Sta. Rosa 15. Tagaytay 16. Tayabas Qualified Failure to conduct physical count of its inventories, reconcile the

report on the Report on the Physical Count of Property, Plant and Equipment (RPCPPE) with accounting records and apply other auditing procedures due to inadequacy of records.

Municipalities Batangas 1. Alitagtag 2. Cuenca

Unqualified

3. Agoncillo 4. Balete 5. P. Garcia 6. Rosario 7. San Luis

Qualified The accuracy and correctness of the balance of Furniture, Fixtures and Equipment account totaling P9.17M could not be established due to the failure to submit complete inventory report;

Municipality Furniture, Fixtures & Equipment Agoncillo P 9.17M Balete 3.95M P. Garcia 48.48M Rosario 25.34M San Luis 9.86M The correctness of the balance of RPT/SET Receivables of and respectively, could not be determined due to the failure of the Treasurer to furnish the Accountant of the complete list of amount due and collectible from each taxpayer.

Municipality RPT SET Agoncillo P 1.88M P 1.05M Balete 0 0 P. Garcia 2.43M 2.17M Rosario 6.30M 18.21M San Luis 517,296.71 529,068.22

8. Balayan 9. Calaca 10. Calatagan 11. Laurel 12. Lemery 13. Lian 14. Malvar 15. Nasugbu 16. San Nicolas 17. Sto. Tomas 18. Taal 19. Talisay 20. Tuy

Qualified The accuracy and correctness of the balance of PPE account could not be established due to failure to conduct physical inventory of property and submit complete inventory report: Balayan P 143.45M Calaca 176.63M Calatagan 88.86M Laurel 58.32M Lemery 111.41M Lian 65.37M Malvar 170.89M Nasugbu 321.72M San Nicolas 16.52M Sto. Tomas 407.34M Taal 114.16M Talisay 64.89M Tuy 56.70M

21. Ibaan Qualified Net Income was understated by P1.24M while Market and Slaughterhouse Building and Equity was overstated by P8.88M due to erroneous computation of depreciation and non provision of depreciation to Land improvement and other property accounts.

22. Lobo Qualified The reliability of the Furniture, Fixtures and Equipment account balance totaling P28.18M could not be ascertained

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due to incomplete property Ledger cards and non-submission of physical inventory report; and

The Municipality granted Productivity Enhancement Incentive (PEI) of P2,685 despite its total appropriation for Personal Services (PS) of P35,807,151 exceeded its PS limitation by P6.68M.

23. Mabini Qualified The validity and reliability of the balance of Furniture, Fixtures and Equipment account totaling P76.98M could not be established due to the failure to submit the complete inventory report that reconciles with accounting records; and

The balances of Breeding Stocks and Other Assets accounts of P1.19M and P39.94M are doubtful because these were not supported with documents and schedules to substantiate the account balances.

24. Mataas na Kahoy

Qualified The accuracy and correctness of the balance of Furniture, Fixtures and Equipment account totaling P39.82M could not be established due to the failure to submit the complete inventory report; and

The Cash account balance of P6.89M could not be ascertained due to unreconciled balances of the cashbook, ledger and bank statements.

25. San Jose Qualified Accuracy and reliability of the PPE account balance for GF and SEF totaling P132.17M could not be ascertained due to the failure of to complete the inventory taking of property, to submit complete and accurate inventory report for CY 2011 and dispose unserviceable property; and

The zero balances of RPT/SET and reciprocal accounts could not be established due to erroneous recording of receivables since the Treasurer failed to furnish the Accountant of the taxpayers list of amount due and collectible.

26. San Juan Qualified Accuracy and reliability of the PPE account balance for GF and SEF totaling P36.99M could not be ascertained due to the failure of Management to submit complete and accurate inventory report for CY 2011 and dispose unserviceable property.

27. San Pascual Qualified The validity and reliability of the PPE account balance totaling P174.86M could not be ascertained due to the non-recording in the books of account of undetermined donated properties and construction in progress of P1.38M; and

The Municipality granted Productivity Enhancement Incentive (PEI) of P3,798,400 despite its total appropriation for Personal Services of P59.21M exceeded its PS limitation by P9.88M.

28. Sta. Teresita Qualified Unreconciled difference of P426,323.57 between the inventory report with the accounting records and the unserviceable property amounting P629,921.50 recorded as part of PPE instead of Other asset; and

The correctness of the balance of RPT/SET Receivables of P2.14M and P2.14M, respectively, could not be determined for non-setting of the total receivables from CYs 2006 to 2011 due to the failure of the Treasurer to furnish the Accountant of the complete list of amount due and collectible from each taxpayer.

29. Taysan Qualified Reliability of the account balance of Furniture, Fixtures and Equipment totaling P40,258,597.40 could not be established

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for failure to prepare inventory report of property that reconciles with accounting records; and

The Municipality granted Productivity Enhancement Incentive (PEI) of P2.09M despite its total appropriation for Personal Services exceeded its PS limitation in violation of Section 325 (a) of RA 7160.

30. Tingloy Qualified The accuracy of the Furniture, Fixtures and Equipment account balance of P12.62M could not be ascertained due to failure to conduct physical inventory and record the donated equipment; and

No real property tax receivables was set since CY 2003 and loan amortization and interest payment was paid without specific appropriation in violation of Section 305 (a) of RA 7160.

31. Bauan Adverse The validity and reliability of the balance of PPE with a net book value of P275.54M could not be determined due to non submission of the required inventory report;

inaccurate computation of accumulated depreciation totaling P231,063,421.65;

non recording of donated equipment from various government agencies and inclusion of unserviceable properties to PPE accounts instead to Other Assets;

Cash overdraft totaling P88.45M still existed for several years; RPT/SET Receivables of P45.81M and P42.18M, respectively, were based on the assessment of taxable real properties and the collection of receivables totaling P24,517,317.04 were doubtful; and

The balance of Accounts Payable was inaccurate due to non recording of electric bills totaling P21.17M and P691,844.50 for Bauan Solid Waste Management.

Municipalities Cavite 1. Carmona 2. Gen. Emilio

Aguinaldo 3. Magallanes

Unqualified

4. Alfonso Qualified The validity of the correctness of the PPE account amounting to P94.38M as of Dec. 31, 2011 could not be ascertained due to the failure to conduct complete physical inventory and non maintenance of adequate subsidiary records.

5. Amadeo Qualified Failure to submit complete Inventory Report for CY 2011 and to maintain complete accounting records.

6. Bacoor Qualified Failure of the agency to conduct a complete physical inventory of its Supplies and PPE reflected in the books at P22.49M and P1.03B respectively as of December 31, 2011.

7. Gen. M. Alvarez Qualified Cash overdraft of P1.12M Cash advances that are due from officers and

employees amounting to P15.29M remained outstanding at the end of the year.

8. Gen. Trias Qualified Failure to conduct complete physical inventory count of PPE and the absence of complete property and accounting records.

9. Imus

Qualified Inability of the management to render a complete and accurate physical inventory of its PPE amounting to P631.68M as of December 31, 2011.

10. Kawit Qualified Non submission of inventory report of PPE as of December

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31, 2011 valued at P166.20M and non-maintenance of PPE Ledger Cards;

Unreliable balances of Other Receivables account totaling P36.76M due to the absence of supporting documents;

Absence of documentary evidence and accounting records of the total Other Payables and Loans Payable amounting to P2.75M and P6.33M respectively.

11. Maragondon Qualified Failure to reconcile accounting records with the results of the physical inventory of PPE for CY 2011, which casts doubt on the reliability and accuracy of the balance of P67.79M of the PPE account.

12. Naic Qualified Failure of the Treasury Department to furnish the Municipal Accountant of a duly certified list of taxpayers and the amount due and collectible for the year which resulted in the improper set-up of RPT/SET Receivable, which resulted in an uncollected receivables totaling P5.94M at year-end, thus casting doubt on the reliability and accuracy of the balance of the account as of December 31, 2011.

13. Noveleta Qualified Unserviceable equipment/property totaling P2.90M remained undisposed, thereby exposing the same to further deterioration/loss and the inadequacy of its records did not permit the application of alternative audit procedures to determine the validity of the accounts.

14. Rosario Qualified Overdraft in appropriations for Calendar Year 2011 had increased to P109.,712,807.09 from P90,069,955.50 in CY 2010 and trust receipts due to other government agencies were used to fund portion of the overdraft in some operating expenses of the Local Government Unit (LGU).

15. Tarnate Qualified Failure to conduct physical inventory of PPE for CY 2011, which casts doubt on the reliability and accuracy of the balance of P43.77M of the PPE account at year-end.

16. Indang Qualified The validity of the correctness of the PPE account amounting to P63.99M as of Dec. 31, 2011 could not be ascertained due to the failure to conduct complete physical inventory and to maintain adequate subsidiary records of the same.

17. Mendez Qualified Failure to submit a complete Inventory Report for 2011 and to maintain complete accounting records thus, the correctness and validity of the PPPE year end account balance of P37.57M could not be ascertained; and

The accuracy and correctness of the receivables and prepayments accounts amounting to P2.30M and P680,748.83, respectively, could not be ascertained due to the absence of supporting documents and other related records to substantiate the amounts.

18. Silang Qualified Failure to conduct physical inventory and to maintain complete accounting records.

19. Tanza Qualified Failure to complete the reconciliation of inventory report of the PPE with the accounting records.

Municipalities Laguna 1. Alaminos 2. Bay 3. Liliw 4. Luisiana 5. Mabitac

Unqualified

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6. Nagcarlan 7. Sta. Maria 8. Victoria 9. Cabuyao Qualified

Failure to conduct complete inventory taking of PPE totaling

P1B, to prepare and submit Report on Physical Count of PPE, and to maintain Property Cards, Property Ledger Cards and Real Property Ledger Card for an updated data on the acquired PPE; and

Incomplete file of Transfer Certificate of Title for land acquired showing ownership.

10. Calauan Qualified Cash in Bank – LCCA was understated by P5.35M due to failure by the Accounting Division to take up reconciling items pertaining to CY 2011 and prior years as required under Section 3.3 of COA Circular No. 96-011 dated October 2, 1996; and

The required reconciliation of balances of the PPE per property cards against the Accounting’s ledger cards was not fully applied hence the reported acquisition cost of PPE totaling P61,973,863.05 as of December 31, 2011 differed by P11,766,216.43 compared to the amount indicated in the Inventory Report, casting doubt as to the accuracy of the balance of the account.

11. Cavinti 12. Lumban

Qualified Existence and valuation of the PPE account balance could not be ascertained due to the failure to conduct physical inventory and lack of inventory reports, property cards and subsidiary ledgers: Cavinti P73.81M Lumban 54.47M

13. Famy Qualified The continuous failure to maintain property ledger cards and to complete the physical count and /or inventory of the PPE amounting to P15.55M, cast doubt on the ownership, existence and valuation of this account and depreciation was not set up for buildings, machineries and equipment totaling P15. 55M.

14. Kalayaan Qualified

The valuation, existence and ownership of the Land account under the General Fund of P 1.72M as of December 31, 2011 could not be ascertained due to incomplete evidence of ownership and lack of subsidiary records.

15. Sta. Cruz Qualified Unaccounted backhoe worth P13.95M procured in 2007 out of a loan from LBP because its serial numbers recorded in the books and inspected in audit differ from the supplier’s delivery receipt and accepted by the Municipal Mayor;

Unreliability of the reported of Other Liability Accounts in the amount of P4.8.19M due to incomplete supporting documents;

Inaccuracy and unreliability of accumulated depreciation allowance amounting to P51.570M due to the absence of schedule of computation.

16. Los Baños Qualified

Failure to conduct inventory taking of PPE totaling P110M and understatement of Loans Payable-Domestic totaling to P11M as of December 31, 2011.

17. Magdalena Qualified Uncertainty of balances of office equipment, furniture & fixtures, machineries & equipment and transportation equipment acquired in CY 2010 and Prior Years;

Overstatement of cash; Understatement of other structure; and

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Understatement of Income 18. Majayjay Qualified Existence and valuation of the PPE account balance amounting

to P26.89M could not be ascertained due to continuous failure to conduct physical inventory and lack of inventory reports, property cards, and subsidiary ledgers and failure to set up depreciation for PPE.

19. Paete Qualified The reliability of PPE valued at P5.24M could not be ascertained due to the inability to set-up depreciation thereof.

20. Pakil Qualified The existence and ownership of the Land account of P3.12M could not be ascertained due to incomplete evidence of ownership and lack of subsidiary records, and depreciation was not provided on several.

21. Pagsanjan Qualified Uncertainty of the balance of PPE; Overstatement of IT equipment and software

22. Pangil Qualified The ownership, valuation and existence of accounts PPE with total net book value of P 71.30M could not be ascertained due to continuous failure to conduct complete physical inventory of fixed assets and to submit the report thereon as of December 31, 2011.

23. Pila Qualified Uncertainty of balance of office equipment; Understatement of library books; and Understatement of income

24. Rizal Qualified Valuation and existence PPE accounts valued at P 9.58M could not be ascertained due to the failure to conduct actual physical inventory and the inadequacy of subsidiary/property records and due to non-provision of depreciation.

25. Siniloan Qualified Continuous failure to complete the physical count of the PPE, the absence of inventory report for several years and property cards and subsidiary ledgers, cast doubt to the existence and valuation of this PPE account balance totaling P31.85M.

26. San Pedro Qualified Balances of the accounts PPE of P1.44M could not be ascertained due to the continuous failure to conduct complete physical inventory as well as the inadequacy of subsidiary records of property; and

RPT/SET Receivables could not be ascertained due to the failure to prepare the certified list of taxpayers with the corresponding amount due them.

Municipalities Marinduque 1. Boac

Qualified

Correctness and validity of the PPE account with book value of P66.76M could not be established due to incomplete inventory reports which caused the non-reconciliation of PPE records of the Municipal Treasurer and the Municipal Accountant; and

Failure to close the completed projects to appropriate asset account and drop from the books the value of Public Infrastructures still recorded as Construction-In-Progress.

2. Buenavista Qualified Validity, existence and correctness of PPE account at year-end valued in the books at P43.66M, net of depreciation could not be ascertained due to the failure to conduct physical inventory-taking.

3. Gasan Qualified Reliability of the year-end value of PPE account of P38.04M could not be ascertained due to the failure to conduct physical inventory taking.

4. Mogpog Qualified Validity, existence and correctness of PPE account of

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P42.15M net of depreciation could not be determined due to failure to conduct physical inventory taking; and

Reliability of Cash-In-Bank (CIB) balances aggregating to P33.53M could not be ascertained due to non-adjustment of book and bank reconciling items.

5. Sta. Cruz Qualified Existence and valuation of PPE account of P136.82M is doubtful due to incomplete submission of the Report on the Physical Count of Property, Plant and Equipment;

Non-provision of depreciation to some PPE acquired from prior years costing P14.49M; and

The unserviceable/obsolete properties amounting to P9.34M were still included in the year-end balance of PPE and not yet reclassified to Other Assets account.

6. Torrijos Qualified

The existence and accuracy of the reported PPE, net of accumulated depreciation balances totaling P13.90M as of December 31, 2011 could not be determined due to the failure to maintain and reconcile PPE Ledger Cards and Property Cards, respectively.

Municipalities Mindoro Occidental 1. Abra de Ilog

Qualified

Lack of records/documents/sufficient evidence to support the

Other Payables account of P4.43M; and Failure to conduct physical count of its PPE valued at

P66.32M. 2. Calintaan Qualified Unreconciled balances of the Due from Other Funds amounting

to P1.17M and the P1.99M balance of the Due To Other Funds resulting to a difference of P819,197.79.

3. Looc Qualified Understatement of RPT/SET Receivables and the corresponding Deferred Income accounts by P201,117.50.

4. Lubang Qualified Total amount of P2.51M was charged to operations during the year without actual incurrence of expenses. If such amount had not been expensed, Maintenance and Other Operating Expenses (MOOE) would have been decreased by P2,509,819.20 and consequently increasing the net income and government equity by the same amount.

Failure to implement prior year’s recommendation, the correctness of year-end balances of the Inventories and PPE amounting to P81,921 and P103.68M, respectively, could not be ascertained.

5. Magsaysay Qualified The balances of the Cash in Bank in the agency books with an aggregate amount of P9.46M could not be ascertained due to non-submission of reconciliation statements; and

The unreliability of the PPE account valued in the books at P42.32M due to the inability of the Municipality of Magsaysay’s management to reclassify unserviceable properties as “Other Assets” in the financial statements.

6. San Jose Qualified Expenses were capitalized as assets for the period thereby, overstating both assets and net income by P3.17M; and

The reliability and correctness of the PPE balances amounting to P238.84M could not be ascertained due to the P50.50M unreconciled balances between the General Ledger and Inventory Report.

7. Paluan Qualified The absence of timely reconciliation of the Intra-Agency Receivables of P10.02M and of the Intra-Agency Payables of P18.24M; and

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Failure to conduct physical count of its PPE amounting to P162.53M.

8. Rizal Qualified Unserviceable properties in the amount of P5.67M still remained in their respective PPE accounts and were not reclassified as Other Assets.

9. Sablayan Qualified The validity, existence and correctness of the PPE accounts and Inventories with a book value of P22.27M and P1.33M respectively, could not be ascertained due to the failure to conduct complete physical count, inadequacy of documents regarding the Municipality’s rights over its recognized and/or declared landholdings valued at P22,269,508.13; and

The correctness of RPT/SET Receivables and its complementary liability accounts stated at P1.36M and P1.48M, respectively could not be determined due to the failure to establish RPT and SET Receivables for the CY 2011.

10. Sta. Cruz Qualified Failure to submit adequate records to support PPE accounts

with a net book value of P56.37M and to apply depreciation accounting on all its depreciable assets.

11. Mamburao Disclaimer The Municipality declined to submit the financial reports and other pertinent records for verification and not competent enough to obtain reasonable assurance whether the financial statements are free of material misstatement/s.

Municipalities Mindoro Oriental 1. Baco 2. Bongabong 3. Bulalacao 4. Pinamalayan 5. Socorro 6. Victoria

Unqualified

7. Bansud Qualified The accuracy and validity of the balances of the Land account valued at P32.5M could not be ascertained due to non-existence of proof of ownership of 42 parcels of land acquired in prior years in the name of Municipality and loss of ownership of one parcel of land worth P208,800.

8. Gloria Qualified The accuracy and validity of the balance of PPE account valued at P90M could not be ascertained due to unreconciled balances of P7.2M between the books of accounts and inventory report.

9. Mansalay 10. San Teodoro

Qualified Non-conduct of complete physical inventory that would substantiate the PPE account balance of P123M and P117.89M, respectively as of December 31, 2011.

11. Naujan Qualified The validity and reliability of the balances of the account PPE valued at P172.97M could not be ascertained due to inability of management to conduct physical inventory.

12. Puerto Galera 13. Pola 14. Roxas

Qualified The accuracy and reliability of PPE account balance could not be ascertained due to the failure to conduct complete physical inventory of property: Puerto Galera P122.01M Pola 102.22M Roxas 66.11M

Municipalities Palawan 1. Coron

Unqualified

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2. Aborlan Qualified The validity, existence and correctness of the PPE account valued at P47.06M as of December 31, 2011 could not be ascertained due to the inability to conduct physical inventory and the absence of complete inventory reports.

3. Agutaya Qualified Validity and accuracy of the PPE account year-end balance totaling P3.97M could not be ascertained due to continued failure of the municipality to complete the physical inventory and reconciliation of the property cards and accounting records.

4. Araceli 5. Dumaran 6. San Vicente

Qualified The balance of account PPE could not be ascertained due to incomplete inventory reports to support and reconcile with the balances reflected in the financial statements: Araceli P20.94M Dumaran 28.96M San Vicente 43.76M

7. Balabac 8. Brooke’s Point

Qualified Failure to conduct physical inventory of the total PPE valued at P45.48M and P81.07M, respectively and the lack of property ledger cards.

9. Bataraza Qualified The validity, accuracy and existence of the recorded PPE valued at P79.91M could not be ascertained due to failure to undertake actual physical inventory.

10. Busuanga Qualified Validity and reliability of the balances of the accounts PPE valued at P33.49M could not be ascertained due to inability to conduct physical inventory.

11. Cagayancillo Qualified Accuracy and existence of the declared Cash in Vault balance for all funds amounting to P4.94M as of December 31, 2011 could not be established due to laxity in the internal control over collections, deposits, disbursements and reporting of cash transactions; and

The account of PPE valued at P2.15M could not be relied upon due to incomplete physical inventory and non-reconciliation of the property cards and accounting records.

12. Culion Qualified Validity of PPE account valued at P30.61M as of December 31, 2011 could not be ascertained due to the failure to complete the conduct of physical count and submit the corresponding Report on the Physical Count of PPE.

13. Cuyo Qualified The validity, existence and completeness of PPE valued at P14.10M as of December 31, 2011 could not be ascertained due to the failure to complete the annual physical inventory of its properties and to provide depreciation to properties under the Building account totaling P3.87M.

14. El Nido 15. Linapacan

Qualified Validity and reliability of the balances of the accounts of Inventory and PPE valued at P86.23M and P36.75M, respectively could not be ascertained due to the failure to complete the required inventory-taking and non-maintenance of property and ledger cards for PPE accounts.

16. Kalayaan Qualified Unliquidated cash advances amounting to P6.44M; and Overstatement of the PPE account due to non-existent

properties with book value of P953,580 are still carried in the books.

17. Magsaysay Qualified Reliability and accuracy of the PPE account year-end balance amounting to P8.23M could not be ascertained due to continued failure to complete the physical inventory and reconciliation of the property cards and accounting records and provide depreciation to all depreciable properties.

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18. Quezon 19. Rizal 20. Sofronio Espanola

Qualified The reliability and correctness of balances of some PPE accounts could not be ascertained due to failure of the Accounting and General Services Department to complete the reconciliation of subsidiary ledgers balances against the actual physical inventory count: Quezon P12.27M Rizal 22.86M Sofronio Espanola 8.27M

21. Roxas Qualified The existence, validity and accuracy of the PPE account valued at P68.77M (excluding land and land improvements) could not be ascertained due to the failure of the Municipality to conduct physical inventory to support the balance reflected in the financial statements; and

The costs of lost/burned and unserviceable properties were not dropped from the books of accounts, thus, overstating the PPE account.

22. Taytay Qualified Validity and existence of the balance of PPE amounting to P106.40M, (excluding the balances of land, land improvements, public infrastructures and construction in progress), could not be ascertained and relied upon due to incomplete physical count on the properties, failure to maintain supply, property or equipment ledger cards and stock property cards, prepare reconciliation between Accounting and General Services, prepare and submit inventory reports and inclusion of the cost of damaged and/or destroyed items due to the landslide that occurred on October 7, 2009.

23. Narra Disclaimer Failure of the Municipality to render accounts for CY 2011 and part of CY 2010 within the prescribed period prevented us to audit the same, thus propriety, validity and legality of accounts and transactions of the Municipality could not be ascertained; and

Failure to complete the conduct of physical count of Inventories and PPE valued at P2.66M and P98.26M respectively and inadequacy of records.

Municipalities Quezon 1. Alabat 2. Macalelon 3. Mulanay 4. San Antonio

Unqualified

5. Agdangan

Qualified Failure to complete the conduct of physical count of its PPE.

6. Atimonan Qualified Absence of physical inventory report on PPE. The agency records did not permit the team to perform alternative audit procedures to ascertain the reliability of the recorded PPE balances.

7. Buenavista Qualified Failure to conduct physical inventory of PPE. The agency records did not permit the team to perform alternative audit procedures to ascertain the reliability of the recorded PPE balances.

8. Burdeos Qualified Failure to conduct physical count and discrepancy in reporting PPE. The agency records did not permit the team to perform alternative audit procedures to ascertain the reliability of the recorded PPE balances.

9. Caluag Qualified Failure to conduct physical count of its inventories, reconcile the

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10. Tagkawayan report on the Report on the Physical Count of Property, Plant and Equipment (RPCPPE) with accounting records and apply other auditing procedures due to inadequacy of records.

11. Candelaria 12. Dolores

Qualified Failure of the Municipality to conduct physical count of its PPE and apply other auditing procedures due to inadequate records of the Municipality.

13. Catanauan 14. Gen. Luna

Qualified Failure of the Municipality to complete physical count of the PPE and provide depreciation on some PPEs.

15. Guinayangan 16. Gen. Nakar 17. Gumaca 18. Infanta 19. Jomalig 20. Lucban 21. Padre Burgos 22. Pitogo 23. Real 24. Tiaong 25. Unisan 26. Lopez 27. Mauban 28. Panukulan 29. Polilio 30. Sampaloc

Qualified Inventory of PPE was not conducted/completed, and discrepancy in reporting PPE between the inventory and property records. The agency records did not permit the team to perform alternative audit procedures to ascertain the reliability of the recorded PPE balances.

31. Pagbilao 32. Perez 33. Quezon 34. San Francisco 35. San Narciso 36. Sariaya

Qualified Failure of the Municipality to conduct physical inventory of its properties and apply other auditing procedures due to lack of inventory records.

37. Plaridel Qualified Setting up of RPT/SEF Receivable at the beginning of the year was based on Tax Assessment Roll instead of Certified List of Taxpayer and non-conduct of physical inventory.

38. San Andres Qualified Failure to conduct physical inventory of PPE. 39. Patnanungan Disclaimer Failure of the Municipal Treasurer to submit the accounts from

July 1999 to July 2004. Alternative procedures were not applied due to inadequacy of the agency’s records.

Municipalities Rizal 1. Angono

Qualified

The RPT/SET Receivables and their contra amounting to

P21.97M and P21,97M, respectively, are unreliable because the amounts set-up were based on estimates and not on the actual receivables from taxpayers;

The validity and accuracy of PPE with a net book value of P171.91M could not be determined due the inability to conduct physical count of its property and to provide depreciation for properties worth P63.32M; and

The validity of recorded payables amounting to P996,699.77 could not be determined due to the absence of accounting records/documents to support the amount.

2. Binangonan Qualified The RPT/SET Receivables and their contra accounts amounting to P236.23M and P234.18M, respectively, are unreliable because the basis of setting-up of the RPT/SET Property Tax (RPT) and Special Education Tax (SET) Receivables was inaccurate as it was only based on a partial

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list of actual taxpayer’s payable; and The validity and accuracy of the recorded balance of PPE

with a book value of P415.22M could not be determined due to the failure to conduct a complete physical count of its property and that subsidiary ledgers were incomplete and property cards equipment accounts.

3. Cardona Qualified RPT/SET Receivables were not set-up at the beginning of the year;

The validity and accuracy of PPE accounts with a net book value of P37.36M could not be ascertained due to failure to conduct a complete physical count, non-booking of donated assets; and

Non-provision of depreciation P15..57M. 4. Jalajala Qualified The correctness of the year-end balances of RPT/SET

Receivables amounting to P3.58M and P3.58M, respectively, is unreliable because the basis for the computation of the same was not on the complete list of taxpayers; and

The existence, validity and accuracy of PPE with net book value of P31.97M as of December 31, 2011 could not be ascertained due to the failure to take up in the books the value of the donated assets and, to maintain adequately both the accounting and property records.

5. Morong Qualified The correctness and existence of the PPE accounts with a net book value of P72.85M at year end could not be ascertained due to the failure of the Municipality to conduct a complete inventory of its fixed assets; and

Failure to set up the RPT/SET Receivables for the year due to the continued inability to prepare and submit the certified list of taxpayers.

6. Teresa Qualified Inability to set-up RPT/SET Receivables amounting to P24.99M based on actual assessed value of taxable properties.

7. Baras Disclaimer Cash in Bank account totaling P15.77M did not reconcile with the cashbooks and the balances confirmed by LBP Tanay Branch amounting to P16.51M or a difference of (740,358.91); The accuracy, validity, existence and condition of its PPE Account amounting to P81.96M could not be ascertained due to the continuous failure to conduct physical inventory count and maintain perpetual inventory record.

8. Cainta Disclaimer RPT/SET Receivables set-up were based on estimates and not on the certified list of taxpayers payables; Unliquidated cash advances of various officials and employees amounting to 2.47M; The accuracy and reliability of the recorded Cash-in Bank account of P504.74M could not be ascertained due to the continued failure to prepare/submit the Bank Reconciliation Statements.

9. Pililia Disclaimer The correctness and validity of the recorded balances of the PPE accounts with a net book value of P137.18M could not be ascertained due to the failure to conduct a complete physical inventory of its PPE; Failure to set-up RPT/SET Receivables for the year, as cash basis method of accounting was still adopted; The accuracy and reliability of the Cash in Bank accounts balances at year-end amounting to P12.41M could not be determined due to the failure to prepare and submit complete

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and updated Bank Reconciliation Statements. 10. Rodriguez Disclaimer Reliability and accuracy of the recorded balances of Cash in

Bank accounts totaling P56.72M could not be ascertained due to the failure to make the necessary adjustments in the books resulting in the accumulation of reconciling items to P3.71M

Unreconciled balances per GL and cashbooks of P56.72M and P45.91M, respectively

The reliability and correctness of the reported balances of PPE totaling P265.25M could not be ascertained due to insufficient property records and failure to conduct physical inventory and inclusion of obsolete and unserviceable items already disposed.

The validity, accuracy and existence of payables totaling P83.81M could not be ascertained due to non-submission of required documentary evidence to support the reported balance, inclusion of payables with no identified payees/creditors, recording of payables based on the Registry of Obligations, non-reversion of payables w/c remained unclaimed for more than two years, and inclusion of financial assistance;

The reliability of the recorded balances of Loans Payable-Domestic accounts of P37.54 could not be ascertained due to insufficient accounting records, failure to maintain subsidiary ledger for each loan payable and previous loan amortizations were not taken up in the books that resulted to unreconciled difference of P12.26M between the books and bank balances.

11. San Mateo Disclaimer Non-submission of trial balance, Reports of Disbursements together with paid Disbursement Vouchers, and Reports of Collections & Deposits together with duplicates of Official Receipts, validated deposit slips and Journal Entry Vouchers (JEVs) for January to December 2011, except for collections documents for April & May 2011 and collection duplicates, Reports of Collections and Deposits.

12. Tanay Disclaimer RPT/SET Receivables were not set-up at the beginning of the Year; and

The accuracy of PPE accounts with the net book value of P166.61M could not be ascertained due to the failure to complete physical inventory of its property and its ability to book-up purchased/donated real properties worth P250M.

13. Taytay Disclaimer The RPT/SET Receivables set-up were based on estimated

and not on the certified list of taxpayers, casting doubt on the accuracy of the recorded RPT/SET Receivables of P75.78M and P75.33M, respectively;

Cash in Bank balance account balance of P117.71M is unreliable and inaccurate due to the discrepancies between the balances per GL and Cash Books of (P8.09M) and the balances per GL and Depository Banks of (P4.73M) due to the non-preparation/submission of the Bank Reconciliation Statements;

Delayed and partial submission of FS and the corresponding schedules/reports and non-transmittal of 4,982 Check disbursement Vouchers amounting to P458.92M.

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Municipalities Romblon 1. Looc 2. Magdiwang

Unqualified

3. Calatrava Qualified Failure to conduct the annual physical inventory taking of PPE amounting to P37.71M and to submit the Report on its Physical Count.

4. Corcuera Qualified Failure to reclassify receivables in the amount of P522,425; Unserviceable properties totaling P482,326.75 are still carried

in the books of the agency and recorded as PPE. 5. Ferrol Qualified

The existence, validity and correctness of the recorded Cash

in Bank-Local Currency in the amount of P35.52M could not be determined due to the failure to prepare and submit the Bank Reconciliation Statements;

Inventories valued at P403,911 and PPE at P20.27M respectively, could not be determined due to the failure to conduct physical inventory of its supplies and property, non-provision of depreciation for depreciable assets and the inadequacy of records.

6. Odiongan Qualified Non-submission of the Report on the Physical Count of Inventories and Report on the Physical Count of PPE valued at P1.75M and P101.78M, respectively;

Unserviceable properties totaling P911,939.77 are still carried in the books of the agency and recorded as PPE;

Unreconciled difference of P351,297.96 between results of physical count and book balances.

7. Alcantara

Qualified The PPE of P16.66M net of accumulated depreciation is unreliable as to existence and valuation due to the failure to conduct and submit the corresponding Report on the Physical Count of PPE and the balance of Accountable Forms Inventory account of P146,431.81 is unreliable since no Report on the Physical Count of Inventory was rendered thereon to prove their existence.

8. Banton

Qualified

The existence, validity and correctness of PPE and Inventory Accounts valued at P13.89M and P73,250.80, respectively as of December 31, 2011 could not be established due to non-submission of the Physical Inventory Report.

9. Cajidiocan

Qualified

The validity and existence of PPE amounting to P46.62M as of December 31, 2011, could not be determined because the accounts could not be reconciled with property records due to non-submission of inventory report and failure to conduct physical count thereof. Moreover, the P6.09M value of burned property mostly motor vehicles is still included in the PPE account for failure to comply with the requirements prescribed under Sections 151 and 152 of COA Circular No. 92-386; and

Cash in bank of P76.98M is unreliable due to the undetermined amount of deposits with the defunct Cajidiocan Marble Bank a rural bank in the locality remained included in the account.

10. Concepcion

Qualified The existence, validity and correctness of PPE accounts valued at P17.56M as of December 31, 2011 could not be ascertained due to non-submission of Physical Inventory Report;

The amount of P2,282,050.13, a portion of the Cash in Vault

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account of P2,403,866.78 in the financial statements as of December 31, 2011 actually represents a cash shortage, subject of a case filed with the Office of the Ombudsman which was decided on April 21, 2009 dismissing the criminal and administrative complaints against the late respondent Adoracion L. Fedelin on account of the fact of her death, thus overstating the asset account by the same amount for over six years due to the absence of request for written-off, if once approved it will be the basis for adjustment to correct the balance of Cash in Vault.

11. Romblon

Qualified The existence & valuation of PPE and inventory accounts of P62.53M net of accumulated depreciation and P4.357,795.94 respectively is unreliable due to the failure to complete the conduct of physical count and submit the corresponding Report on the Physical Count of PPE (RPCPPE), absence of property cards and subsidiary ledgers, absence of Table of Computation of depreciation and the absence of the Summary of Supplies and Materials Issued as basis for recording the utilization/issuance of inventory in the total amount of P1,942,440.23 to the appropriate expense accounts; and

The identification of unserviceable property and preparation of the Inventory & Inspection Report of Unserviceable Property (IIRUP) although undertaken were not also completed during the year and for which no alternative procedures were undertaken.

12. San Agustin Qualified The existence, validity and correctness of PPE and Inventory Accounts valued at P27.33M and P10,851, respectively could not be ascertained due to non-submission of Physical Inventory Report; and

Identification of unserviceable properties and preparation of the Inventory and Inspection Report of Unserviceable Property (IIRUP) was not undertaken during the year.

13. San Andres Qualified The existence, validity and correctness of PPE amounting to P17.59M, could not be established due to the failure to conduct the annual physical inventory taking and to submit the Report on the Physical Count of Property, Plant and Equipment (RPCPPE) to the Audit Team.

14. Sta. Fe

Qualified The PPE of P42.62M net of accumulated depreciation is unreliable as to existence and valuation due to the failure to conduct physical count and submit the corresponding Report on the Physical Count of PPE;

Non-provision of depreciation to some PPEs due to incomplete records;

The Cash in Bank-LCC account with a balance of P10.95M is unreliable due to the non-updating of the bank reconciliation statements, unreconciled difference of P1.21M which is carried from CY 2006 is treated as a reconciling item without any details as to what are they and their nature thus its validity is doubtful;

Completed infrastructures totaling P6.23M have not been transferred to the Registry of Public Infrastructures; and

The balances of accounts RPT/SET Receivables of P97,609.82 and P140,941.86, respectively, were of doubtful validity due to continuous non-setting of receivables from the

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sources at the beginning of the year. 15. Sta. Maria

Qualified PPE of P22.66M net of accumulated depreciation and Inventory accounts in the total amount of P853,814 is unreliable as to existence and valuation due to failure to conduct and complete the physical count and submit the corresponding Report on the Physical Count of PPE and failure to recognize and record the utilized/issued inventory to the appropriate expense accounts, respectively; and

Unremitted collections of P120,613.65 were recorded as Due from Officers and Employees and P57,552 as Advances to Officers and Employees.

16. San Fernando

Disclaimer Non-submission of the physical inventory report of its property recorded at P82.88M, thus validity and existence thereof could not be established; and for which alternative procedures could not be applied due to lack of documents, which also affected the provision of depreciation on depreciable assets of P37.47M.

The correctness of the Cash in Bank-Local Currency Current and Savings Accounts balances of P33.38M is questionable due to non-preparation of the Bank Reconciliation Statements, and Cash in Bank-Local Currency Time Deposit had a negative balance of P1.08M and the non-deposit of Cash in Vault of P994,595.79 for a long time, same unreconclied with the Accountable Officer’s records at year end.

Region V Province 1. Camarines Norte

Unqualified

2. Albay 3. Camarines Sur 4. Catanduanes 5. Masbate


6. Sorsogon Qualified The reliability of the reported Cash in Bank-LCCA, Cash in Bank-LCSA and Cash in Bank-LC-Time Deposits account balances totaling P275.97M could not be ascertained due to the beginning Cash in Bank balances per SL for SEF accounts are not equal to the ending balances as of December 31, 2010, existence of book reconciling items and other accounting errors that were not adjusted at year-end overstated Cash by a net amount of P1.44M, book and bank balances were not reconciled showing a difference of P37,809.10 and GL and SL were not reconciled showing a difference of P99,330.05;

Inventory accounts overstated by P46.23M due to unrecorded issuance of inventory items and non-preparation of SSMI; and

Presence of undocumented loans from the DILG amounting to P2.17M resulting in the overstatement of liabilities.

Cities 1. Legazpi

Unqualified

2. Ligao 3. Naga 4. Masbate 5. Tabacco


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6. Iriga Qualified Failure to complete the physical inventory taking of all its PPE as of year-end valued at P334.76M;

Failure to submit the 491 disbursement vouchers as of December 31, 2011 totaling P132.65M.

7. Sorsogon

Qualified Overstatement of PPE and Cash by P44.08M and P7.68M, respectively, while Expenses is understated by P1.,14M because of various accounting errors, omission and s deficiencies. Accordingly, income is overstated by P1.14Mat year-end.

Municipalities Albay 1. Bacacay 2. Malinao 3. Malilipot 4. Sto. Domingo

Unqualified

5. Camalig 6. Guinobatan

Qualified Failure to conduct physical inventory of PPEs amounting to P77.51M and P74.46M, respectively; and

Some of the programs, projects and activities under the 20% development fund were not fully implemented.

7. Daraga Qualified Loans Payable-NHA in the amount of P3.14M granted in CY 2003 remained unaccounted for in the books of the LGU;

The receipt of funds amounting to P28.50M from PDAF accumulated interest earnings from bank depository accounts amounting to P132,451.98 were not booked up as of December 31, 2011; and

The unsubmitted Inventory Reports for all its PPE. 8. Jovellar Qualified Failure to conduct physical inventory of PPE amounting to

P36.52M; 9. Libon Qualified The unreliability of the balances of the PPE valued at

P224.21M, due to the failure of the Accounting Unit and GSOs to maintain subsidiary ledgers and property cards, non-conduct of physical inventory of its properties, absence of inventory reports of fixed assets and erroneous computation of depreciation; and

Failure to prepare and submit the updated Bank Reconciliation Statements of the depository accounts of the LGU valued in the books at P73.60M.

10. Manito Qualified Failure to conduct physical inventory of its PPE with a net book value of P45.59M; and

The recorded drugs and medicines expenses amounting to P414,720 were not supported with SSMI & RIS to document the actual issuance and utilization.

11. Oas Qualified The unreliability of the balances of the PPE valued at P94.10M due to the failure to conduct physical inventory of its properties and maintain an updated and complete property ledger cards and inventory reports.

12. Pio Duran Qualified Failure to conduct comprehensive inventory and submit a complete inventory report of its PPE valued in the books at P25.13M.

13. Polangui Qualified The unreliability of the balances of the PPE accounts valued in the books at P11.29M due to the failure to maintain an updated inventory reports, and transaction documents for the months of August to December, 2011 were not yet submitted.

14. Rapu-Rapu Qualified Failure to conduct physical count of all its PPE with a net book value of P25.91M and to submit the required inventory

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reports; and The issuance and utilization of the recorded drugs and

medicines, and medical and laboratories supplies inventories amounting to P7.20M were not accounted for in the books of the LGU.

15. Tiwi Qualified Non-submission of the Report on the Physical Count of PPE valued in the books at P54.50M at year-end.

Municipalities Camarines Norte 1. Basud

Qualified

Lack of complete physical inventory of PPE recorded at

P129.01M; and The RPT/SET Receivable totaling P17.90M were not

supported with the certified list of taxpayers and subsidiary ledgers.

2. Capalonga 3. Jose Panganiban 4. Paracale

Qualified Failure to conduct complete physical inventory of the PPE valued in the following amounts:. Capalonga - P76.11M Jose Panganiban - 70.65M Paracale - 99.65M

5. Daet Qualified Partial compliance on the physical count and inventory report of PPE and lack of property ledger cards, in the amount of P169.83M.

6. Labo Qualified Failure to conduct physical count on the PPE with total value of P241.19M and to submit the Report on the Physical Count of PPE (RPCPPE), and the unserviceable properties amounting to P861,050.95 were not yet recorded under Other Assets account.

7. Mercedes Qualified PPE and inventory accounts with an aggregate value of P75.79M could not be determined due to the failure to submit the required periodic report on the physical count of inventories and PPE accounts;

Unsubmitted several DVs and JEVs and its supporting documents and liquidation vouchers; and

The inability to transfer completed projects in Trust fund totaling P3.4M to GF at the end of the year.

8. San Lorenzo Ruiz

Qualified The existence and validity of the PPE accounts valued in the books at P29.37M could not be ascertained due to incomplete inventory and failure to furnish the auditor the complete Physical Inventory Reports of its properties;

Failure to submit the subsidiary ledgers supporting the entries in the GL accounts resulting to unreliable balance of various accounts; and

The cash in bank account was understated by P839,831due to various unrecorded collections and disbursement for more than five (5)years.

9. San Vicente Qualified Failure to conduct physical inventory of its PPE valued at P14.53M and non-reconciliation of property and accounting records; and

The Bank Reconciliation Statement revealed material amount of unverified reconciling items.

10. Sta. Elena Qualified Failure to conduct physical inventory of the PPE valued at P111.44M; and non-provision of accumulated depreciation.

11. Talisay Qualified Failure to submit the Report on the Physical Count of its PPE amounting to P49.69M.

12. Vinzon Qualified Failure to submit the Reports on the Physical Count of Property, Plant and Equipment (RPCPPE) with total value of P39.09M and

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no physical count was conducted on its fixed assets. Municipalities Camarines Sur 1. Del Gallego

Unqualified

2. Baao Qualified PPE of P40.17M could not be ascertained due to the failure of the agency to conduct complete physical inventory, as well as, the inadequacy of accounting and property records.

3. Balatan Qualified Failure to complete the conduct of its PPE valued at P59M as of December 31, 2011, although it has already partially complied by submitting a report valued at P30,939,460.43 on May 6, 2011; and

Alleged cash shortages of former OIC-Municipal Treasurers in its Cash in Vault account, thus, overstating its balance by P2.8M.

4. Buhi Qualified Failure to submit a complete and to reconcile the results of its physical inventory of PPE valued in the books at P56.44M; and

Failure to submit the accounts amounting to P23.06M, and the inadequacy of records did not permit the auditors to apply adequate alternative procedures to determine the validity of the balances of these accounts although some of its major assets such as buildings, office equipment, furniture and fixtures, machineries and equipment and transportation equipment exist and being used in its operations.

5. Bula Qualified Tax receivables of P254,364.93 was understated by P75.45M representing unrecorded delinquent taxes of prior years, resulting to the understatement of current assets, deferred income and equity account.

6. Calabanga Qualified Failure to prepare and submit a timely and complete Report on the Physical Count of PPE amounting to P63.5M.

7. Bombon 8. Camaligan 9. Caramoan 10. Gainza 11. Lupi 12. Milaor 13. Minalabac 14. Nabua 15. Pili 16. Presentacion 17. San Jose 18. Sipocot 19. Tigaon

Qualified Failure to conduct physical inventory of the PPEs valued in the books in the following amounts: Bombon P 27.05M Camaligan 31.11M Caramoan not stated Gainza 10.17M Lupi 30.56M Milaor 17.22M Minalabac 19.89M Nabua 131.9M Pili 126.25M Presentacion 24.57M San Jose 48.01M Sipocot 25.69M Tigaon 62.32M

20. Canaman Qualified Failure to complete the conduct of physical inventory of its PPE at year-end, valued in the books at P79.27M; and

Failure to complete the reconciliation of the discrepancies in the book and bank balances of the cash in the bank accounts amounting to P 795,712.

21. Gachitorena Qualified Errors that need to be adjusted in the ensuing year in order to reflect the accurate balance of cash accounts.

22. Libmanan Qualified Recorded net valuations of the account PPE in the amount of P127.59M could not be validated due to unreconciled PPE

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records of the GSO and the Accounting Department; and Bank Reconciliation Statements were not submitted to check

the balances of the accounts Cash in Bank-LCCA and Cash in Bank-LC-Time Deposit Account in the amounts of P15.08M and P32.07, respectively.

23. Magarao Qualified Failure to conduct and submit RPCI and RPCPPE as of Dec. 31, 2011 and no records as to the validity of the PPE.

24. Pamplona Qualified Inventory report on its PPE remained incomplete and unreconciled in the books of the municipality.

25. Ragay Qualified Recorded PPE totaling P30.34M could not be ascertained due to the failure to conduct the mandatory physical inventory taking for CY 2011.

26. Sagnay Qualified Non-submission of the report on the physical count of PPE valued at P43.68M at year-end; and

Unreliable Payable and Receivables accounts amounting to P1.07M and P256,457, respectively having been dormant without sufficient documentations and include negative balances of receivables totaling P603,381.

27. Tinambac Adverse The cash accounts amounting to P34.38M is of doubtful validity due to unverified and unsupported substantial amount of cash in vault, cash disbursing officer and cash in bank; and

Validity and reliability of the net book value of PPE amounting to P133.01M could not be ascertained due to the absence of inventory report, property ledger cards/stock cards and other records.

28. Cabusao 29. Lagonoy

Disclaimer Non-submission of accounts from April to December 2011 and July to December 2011, respectively; and

Failure to conduct inventory of PPE. 30. Pasacao Disclaimer

The validity and legality of Appropriation Ordinance 1, Series

of 2011 of the Municipality of Pasacao, also known as the was questioned and brought by the petitioners (Hon. Nino Tayco, et al.) to the Regional Trial Court (RTC) of Naga City docketed as Special Civil Action No. 2011-0035 on March 16, 2011. A ruling was promulgated, (which was immediately appealed by the respondents Hon. Mayor Asuncion V. Arceno, et al,) by the RTC on March 29, 2011 which states ‘Accordingly, all respondents are hereby ENJOINED from doing any act or deed that would lead or result to the disbursement and disposition of public funds pursuant to Appropriation Ordinance 1, Series of 2011 of the Municipality of Pasacao, also known as the Annual Budget of Pasacao for the CY 2011, or from doing any act that would lead to its implementation during the pendency of this case.”

The Sanggunian Panlalawigan of Camarines Sur in its Resolution No. 247, Series of 2011, dated June 6, 2011 sent back the Appropriation Ordinance No. 1, Series of 2011 (Annual Budget FY 2011) of the Municipality of Pasacao, Camarines Sur to the Sangguniang Bayan of Pasacao, Camarines Sur on the condition that the same shall be returned to the Sangguniang Panlalawigan for review after the finality of the decision of RTC Naga City Branch 21 on the petition questioning the validity of the said appropriation ordinance.

31. San Fernando Disclaimer Did not render an opinion on the FS for CY 2011 32. Bato Disclaimer Failure to conduct and submit report on the physical count of

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its PPE valued in the books at P23.2M; and Failure to submit accounts from January to December 2012.

33. Goa

Disclaimer

The necessary examination and audit of the transaction documents and its supporting papers for the months of February 2011 to December 2011 for GF, November 2011 and December 2011 for SEF, Trust Fund, 20% Development Fund and Economic Enterprises were not undertaken due to the failure to submit the accounts for said period.

34. Ocampo Disclaimer Failure to submit the transaction documents and reports for the months of July to December 2011.

35. Siruma Disclaimer Failure to submit complete accounts for the year 2011; Continuous failure to conduct physical inventory of its PPE

costing P18M; and Non-reconciliation of the balances of reciprocal accounts

“Due to Other Funds” and “Due to Other Funds” amounting to P554,140.00.

Municipalities Catanduanes 1. Bagamanoc 2. Baras

Qualified

Failure of the agency to conduct physical inventory.

3. Bato 4. Panganiban 5. Pandan

Qualified Non-preparation of the Bank Reconciliation Statements; and Non-conduct of physical inventory of PPEs.

6. Caramoran Qualified Failure to prepare and submit bank reconciliation statements; and

Failure to conduct physical count of its Inventories and PPE at year end.

7. Gigmoto Qualified Failure of the agency to observe some rules and regulations in recording and accounting financial transactions.

8. San Andres Qualified Understatement of expenses and overstatement of Cash in Bank both by P3.25M, and failure to prepare and submit bank reconciliation statements; and

Failure to submit the Report on the Physical Count of Inventories (RPCI) and Report on the Physical Count of Property, Plant and Equipment (RPCPPE) at year end.

9. San Miguel Qualified Failure to conduct and submit report on the physical inventory on PPE.

10. Viga Qualified Failure of the municipality to conduct and submit physical inventory of PPE for the past several years; and

Non-preparation of Bank Reconciliation Statements. 11. Virac Qualified Failure to reconcile the Inventory Report on PPE against the

books of the agency. Municipalities Masbate 1. Cataingan 2. Dimasalang

Qualified

Failure to complete the physical count of inventory of its PPE

3. Cawayan 4. Palanas

Qualified Failure of the agency to conduct physical inventory of its Inventories, and PPE.

5. Mobo 6. Pio V. Corpuz

Qualified Failure of the agency to conduct physical inventory of its properties.

7. Claveria 8. Monreal 9. San Pascual

Qualified Failure of the agency to conduct physical count of its Inventories, PPE and Other Assets.

10. Baleno Qualified Failure of the agency to conduct physical inventory of its

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and Other Assts; and Failure to prepare the Bank Reconciliation Statements of its

Cash in Bank. 11. Batuan Qualified Failure of the agency to conduct physical count of inventory

of its Inventories and PPE; and Failure to submit the monthly Bank Reconciliation Statements

for Cash in Bank. 12. Esperanza Qualified Failure to conduct physical inventory of its PPE. 13. Placer 14. San Jacinto

Qualified Failure of the agency to conduct physical count of inventory of its Inventories and PPE; and

Failure to prepare and submit the monthly Bank Reconciliation Statements for Cash in Bank.

15. San Fernando Qualified Non-submission of the collection and disbursement accounts. 16. Uson Qualified Failure to prepare and submit the Bank Reconciliation

Statements for Cash in Bank Accounts; and Failure to conduct physical inventory of its Inventories, PPE

and other assets. 17. Aroroy Disclaimer Failure to complete the conduct of physical inventory of its

Inventory and PPE; and The validity, propriety and correctness of Cash in Bank

balance. 18. Balud Disclaimer Failure of the agency to conduct physical count of its PPE;

and Failure to submit the paid disbursement vouchers.

19. Mandaon Disclaimer Failure to conduct physical inventory of its Inventories and PPE;

Failure to submit the disbursement vouchers/payrolls. 20. Milagros Disclaimer Failure to complete the conduct of physical inventory of its

PPE; Unreconciled differences in the balances of Cash-in-Bank

Account between the ledger and bank statements. Municipalities Sorsogon 1. Barcelona

Qualified

Failure to prepare/submit the Bank Reconciliation Statements

(BRS) of the Cash In Bank Account amounting to P10.96M for CY 2011; and

Failure to conduct physical inventory of its fixed assets and prepare the Reports on the Physical Count of PPE valued in the books at P26.28M.

2. Bulan 3. Irosin

Qualified Absence of Physical Inventory reports of PPEs recorded at P66.49M and P76.56M, respectively.

4. Bulusan 5. Gubat 6. Donsol

Qualified Failure to conduct inventory of its PPEs: Bulusan P25.79M Gubat 26.97M Donsol 32.28M

Failure to prepare/submit a report thereon and the inadequacy of its property records.

7. Casiguran Qualified Failure to conduct inventory of its PPE account totaling P152.81M and to provide depreciation on its depreciable assets.

8. Castila Qualified The LGU did not prepare SLs for PPE accounts to support its GL account; and did not provide depreciation for the Land Improvement accounts.

9. Juban Qualified Failure to conduct a complete physical inventory of the agency’s fixed assets and non-maintenance of the required property

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records/ledger cards rendering validity/correctness of the PPE accounts valued in the books at P37.16M as of December 31, 2011, doubtful.

10. Magallanes Qualified Doubtful validity of the PPE account valued in the books at P25.97M due to the failure to conduct physical inventory of its properties;

Failure to prepare and submit Bank Reconciliation Statements of the Cash in Bank of P14.35M; and

The unreliability of the record of outstanding loan from the DOF/MDFO for Community Based Resource Management Project (CBRMP) due to non-reconciliation of its records since the loan was granted.

11. Matnog Qualified Doubtful validity, accuracy and existence of PPE accounts in the total amount of P81.54M due to the failure to conduct physical inventory and maintenance of property records; and

Doubtful validity and accuracy of RPT/SET Receivable, AP, Due to Other NGAs and Due to LGUs accounts with total book balances of P13.52M and P13M, respectively due to non-maintenance of ledger cards and summary lists.

12. Pilar Qualified Failure to conduct physical inventory of its PPE valued in the books at P51.15M; and to submit the corresponding report thereon; and

RPT/SET Receivables totaling P17.47M could not be determined due to the failure to prepare the Certified List of Taxpayers.

13. Prieto Diaz Qualified Failure to reclassify the unserviceable assets, totaling P1.87M to

Other Assets account, resulting in the overstatement of PPE and the understatement of Other Assets accounts by the same amount.

14. Santa Magdalena

Qualified Absence of the Bank Reconciliation Statements of bank accounts with a total book balance of P6.39M;

Failure to conduct physical inventory PPE in the total amount of P53,780,253 and maintenance of property records;

Doubtful validity, accuracy and existence of due to the Doubtful validity and accuracy of liability accounts with a total book balance P8.41M due to non-maintenance of ledger cards and summary lists; and

Doubtful validity and accuracy of RPT/SET receivable accounts with total book balance of P4.84M due to non-maintenance of ledger cards and summary lists.

Region VI Province 1. Aklan

Qualified

Balances of some items under PPE Account totaling P316.77M could not be ascertained due to the Incomplete inventory reports and non-reconciliation of records for many years between the PGSO and PACCO.

2. Antique

Qualified Failure to conduct inventory of its PPE amounting to P400.41M;

The Construction in Progress Accounts amounting to P299.01M is unreliable due to non-transfer of completed projects to appropriate asset or equity accounts.

The validity of Accounts Payable totaling P15.95M is uncertain due to unavailability of documents supporting the claim; and

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Inventory accounts amounting to P72.55M are unreliable due to inconsistent use of Perpetual Inventory Method and Moving Average Method in accounting of inventories.

3. Capiz

Qualified Doubtful accuracy of General Ledger balance of Cash In Bank, LCCA totaling P174.37M;

The liquidation documents of cash advances granted in prior and current years, amounting to P3.29M have not been submitted resulting to overstatement of assets; and

Discrepancy of P16.32M exists between the balances of the General Ledger of P2,997,032.79 and the Provincial Health Office records for issuances of Drugs and Medicines of P19,314,732.45, thus the Drugs and Medicines Inventory and Expense accounts are not fairly presented.

Disposal of unserviceable hospital equipment carried in the books at P9.39M was not undertaken and the filing of relief from property accountability for the loss of government property were not filed within the statutory period of thirty days.

4. Guimaras 5. Iloilo 6. Negros

Occidental


Cities 1. La Carlota 2. San Carlos 3. Victorias

Unqualified

4. Bago 5. Himamaylan 6. Escalante 7. Iloilo 8. Kabankalan 9. Roxas 10. Sagay 11. Silay 12. Sipalay 13. Talisay


14. Bacolod

Qualified Physical count of PPE totaling P1.59B was not completely conducted;

Two (2) units Bantay Dagat pump boats amounting to P578,100 were erroneously taken up in the Books of accounts as Agricultural, Fishery and Forestry Equipment instead of Watercrafts, making the FS misleading; and

The City Accountant erroneously recorded transactions amounting to P94.66M of Socio-Economic Enterprise Units for CY 2011, overstating the balances of Due from Other Funds and Due to Other Funds.

15. Cadiz Qualified Failure to conduct inventory of its PPE totaling P1.17M. 16. Passi Qualified The accuracy and existence of recorded balances of PPE

amounting to P655.40M could not be ascertained due to non-submission of Report on the Physical Count of Property, Plant and Equipment and the failure to reconcile the property and accounting records.

The Gasoline, Oil and Lubricants Inventory account showed an overstatement in the recorded inventory balance of P4.44M

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Opinion


Municipalities Aklan 1. Altavas 2. Balete 3. Banga 4. Batan 5. Libacao

Qualified

Failure to conduct physical inventory of PPE.

6. Buruanga Qualified The correctness of the balances of Inventories and PPE Accounts as of December 31, 2011 amounting to P3.81M and P56.60M, respectively could not be established due to incomplete inventory reports and lack of Supplies Ledger Cards (SLC) and PPE ledger cards and the continued failure to reconcile the result of the physical inventory with the property and accounting records;

The year-end balance of the Construction-In-Progress account amounting to P25.33M could not be relied upon due to the failure to support the account balance with subsidiary ledgers, record of projects undertaken during the year and recognize on-going projects at year end.

The grant of the Productivity Enhancement Incentive (PEI) amounting to P1,143,000.00 to its officials and employees even though it already exceeded its 55% PS limitation contrary to the provisions to Section 325(a) of RA 7160 and of Budget Circular No. 2011-4 dated December 5, 2011. (

Failure of the Office of the Municipal Economic and Enterprise Development (MEED) to submit the Monthly Reports on consumers’ meter readings, billings and payments from the waterworks operation of the municipality resulted in the difficulty of ascertaining the correctness of the reported income of P794,929.75 as of year-end and the failure to recognize in the books of accounts the equivalent amount of accounts receivable and the corresponding income from unpaid accounts of consumers contrary to the provisions of Section 112 of PD 1445;

The balance of the Long-term Liabilities amounting to P16.65M is doubtful due to the failure to account the difference of P710,635 of the subsidiary ledger and record of the LBP.

7. Ibajay Qualified Failure to conduct physical inventory of PPE amounting to P70.40M.

8. Kalibo Qualified

The Physical Inventory Reports for its properties and inventories aggregating P184.07M and P11.25M were not submitted and reconciled with the accounting records; and

Accounts Payables was overstated by P15.62M on account of undelivered infrastructure project-Transport Terminal on Oyo Torong St., Kalibo, Aklan.

9. Lezo 10. Madalag

Qualified Failure to conduct physical inventory and prepare inventory report of its PPEs which should be reconciled against the balances per books amounting to P31.33M and P28.44M.

11. Makato Qualified Failure to maintain subsidiary ledger and other records to support the accuracy of the balances of the following accounts: Prepaid Expenses P2.41M Due from NGA 2.41M Due from LGU 1.40M Investment in Treasury Bills 990,000

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Due to GSIS 662,985.05 Failure of the Agency to conduct physical inventory of PPE amounting to P58.70M.

12. Malay Qualified PPE in the amount of P164.18M did not reconcile with the accounting records due to incomplete inventory reports and property ledgers

13. Malinao Qualified Land account amounting to P2.87M was not supported by Certificate of Land Titles in the name of the Municipality;

Failure to conduct physical inventory and prepare inventory report of its PPE which should be reconciled against the balances per books amounting to P22.77M;

14. Nabas Qualified PPE in the amount of P18.48M did not reconcile with the accounting records due to incomplete inventory reports and property ledgers.

15. New Washington Qualified

Cash in Bank-Local Currency Account amounting to P 20.96M at year-end was not established due to the non-preparation of bank reconciliation statements; and

Physical inventory Report for properties aggregating P74.93M was not submitted.

16. Numancia Qualified Failure to conduct physical inventory and prepare inventory report of its PPE were not reconciled against the balances per books amounting to P36.52M;

RPT/SET Receivable were not established at the beginning of the year, thereby understating the assets accounts of the Municipality.

Certain liability accounts in the subsidiary schedule have abnormal or negative balances which cast doubts on the validity of reliability of the said accounts.

17. Tangalan Qualified Failure to conduct physical inventory on the PPE amounting to P43.84M.

Municipalities Antique 1. Anini-y 2. Barbaza 3. Belison 4. Bugasong 5. Hamtic 6. Laua-an 7. Libertad 8. Patnongon 9. San Jose 10. San Remegio 11. Sebaste 12. Sibalom 13. Tibiao 14. Tobias Fornier 15. Valderama

Unqualified

16. Caluya 17. Pandan

Qualified Non-conduct of the agency of the periodic physical inventory of Inventories and PPE amounting to P118,100.00 and P43.08M respectively. Inventories PPE Caluya P118,100.00 P43.08M Pandan 615,567.00 41.23M

18. Culasi Qualified Unreliable cash balance due to non-preparation of the Bank Reconciliation Statements.

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Municipalities Capiz 1. Cuartero 2. Dao 3. Dumarao 4. Jamindan 5. Mambusao 6. Panitan 7. Sapian 8. Sigma

Unqualified

9. Dumalag Qualified Failure to adjust various reconciling items in Cash in Bank account totaling a net of P862,796.61;

Failure to conduct physical inventory of PPE totaling P65.20M;

Failure to provide depreciation for PPE accounts totaling P65.02M;

Failure to book-up the loan from NHA amounting to P3.50M; Failure to submit paid disbursements vouchers totaling

P21.27M. 10. Ivisan 11. Pres. Roxas

Qualified Failure to conduct the CY 2011 inventory of PPEs amounting to P33.22M and P42.98M, respectively.

12. Panay Qualified Failure to submit the November and December 2011 paid disbursement vouchers and payrolls totaling P18.09M, and the receipts/collections totaling P5.20M.

13. Maayon Qualified Failure to provide depreciation for depreciable PPE totaling P38.85M and failure to conduct physical inventory of properties totaling P46M.

14. Pilar Qualified Failure to provide depreciation of depreciable PPE totaling P39.55M.

15. Pontevedra Qualified Failure to submit the December 2011 paid disbursement vouchers and payrolls totaling P12.52M; and

Delayed submission of the December 2011 Bank Reconciliation Statement for the Cash in Bank – LCCA amounting to P10.35M.

16. Tapaz Qualified Failure to submit several CY 2011 Disbursement Vouchers, and CY 2010 and 2009 totaling P20.86M and P12.47M, respectively and their corresponding documents.

Failure to liquidate Cash Advances totaling P1.14M; and Failure to record expenses in the period of occurrence.

Municipalities Guimaras 1. Buenavista 2. San Lorenzo

Qualified

The validity of PPE account year-end balance totaling P57.88M and P49.79M, respectively, could not be ascertained due to the failure to conduct physical count of its properties; and

Non-liquidation of cash advances amounting to P1.32M and P1.35M, respectively.

3. Sibunag Qualified Failure to prepare and submit the Monthly Bank Reconciliation Statements resulting in doubtful accuracy of the Cash in Bank account amounting to P30.08M;

Failure to conduct the physical count of PPE and to maintain both the property cards and property ledger cards renders the PPE accounts totaling P47.40M doubtful, and to provide depreciation on all its depreciable assets.

4. Jordan Qualified Overstatement of the Construction in Progress- Artesian Wells

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account by P8.32M and understatement of the Public Infrastructure account by the same amount for failure to transfer the completed projects to the Public Infrastructure account.

5. Nueva Valencia Qualified Overstatement of the RPT Receivables Account amounting to P12.85M and Deferred RPT Income Account of the same amount, resulting to the overstatement of the asset and the liabilities accounts.

Municipalities Iloilo 1. Badiangan 2. Barotac Nuevo 3. Bingawan 4. Janiuay 5. Lambunao 6. Miag-ao 7. Mina

Unqualified

8. Ajuy 9. Anilao 10. Barotac Viejo 11. Cabatuan 12. Dingle 13. Duenas 14. Lemery 15. Maasin 16. San Rafael 17. Tigbauan

Qualified No physical count/inventory of PPE.

18. Alimodian Qualified The agency did not conduct physical inventory of its PPE at year-end valued in the books at P63.16M and the inadequacy of records did not permit the application of alternative procedures to determine the validity of the accounts.

19. Balasan Qualified No physical inventory of its PPE; and

Late submission of vouchers for post-audit and verification.20. Batad Qualified Failure to conduct physical count, prepare and submit the report

of its PPE amounting to P15.81M. 21. Calinog 22. Pototan

Qualified Failure to conduct physical inventory of its PPE for CY 2011, rendering the existence and the correctness of these assets amounting to P94.82M and P103.62M, respectively, as of December 31, 2011 uncertain.

23. Carles Qualified Late submission of vouchers for post-audit Failure to conduct physical count of its PPE and non-

submission of the corresponding report. 24. Concepcion Qualified Unliquidated cash advances amounting to P1.41M.

The cash in bank account showed a total difference of P4.01M between the bank statement and book balances; and

Valuation of PPE amounting to P52.35M. 25. Estancia Qualified Late submission of vouchers, receipts and other reports for post-

audit. 26. Guimbal Qualified Inclusion of unserviceable properties in the Inventory Report. 27. Igbaras Qualified Failure to conduct physical inventory of PPE totaling to P54.61M

and non-submission of the corresponding inventory report as of year-end.

28. Leganes 29. San Joaquin

Qualified The Municipality has not conducted physical inventory of all the properties valued at P55.56M (Leganes).

30. New Lucena 31. Zarraga

Qualified Failure to conduct physical inventory, to prepare and submit a report on the physical count of PPEs to ascertain its existence

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and accuracy of the recorded PPEs valued at P51.11M and P42.72M, respectively.

32. Pavia Qualified Unliquidated cash advances and outstanding accounts payable that overstated the liability account.

33. San Dionisio Qualified Non-liquidation of cash advances amounting to P2.93M; and Failure to conduct physical inventory of its PPE amounting to

P53.72M. 34. San Miguel 35. Sta. Barbara

Qualified Unascertained/unauthorized, doubtful and excessive expenditures.

36. Sara Qualified Failure of the agency to conduct actual count/inventory of its PPE.

37. Tubungan Qualified Failure to conduct physical inventory of PPE, and breeding stocks at year-end, valued at P37.95M and non-submission of the corresponding inventory report.

38. Banate Disclaimer Cannot render an opinion due to non-submission of financial statements.

Municipalities Negros Occidental 1. Binalbagan 2. Cauayan 3. Hinoba-an 4. Pontevedra 5. Pulupandan 6. San Enrique 7. Valladolid

Unqualified

8. Candoni 9. La Castellana 10. Moises Padilla

Qualified Failure to conduct physical inventory of PPE valued in the books at P39.23M; and

Failure to impose the full liquidation of all cash advances amounting to P9.18M.

11. Calatrava Qualified Cash in Bank accounts could not be ascertained due to the failure to submit the CY 2011 Bank Reconciliation Statements.

12. E.B. Magalona 13. Manapla

Qualified Unliquidated cash advances at year-end amounting to P5.02M and P6.88M, respectively.

14. Hinigaran Qualified Failure to conduct and render a report on the physical inventory of its PPE valued at P107.38M at year-end; and

Ownership to land and land improvements account of P17.97M remained doubtful due to the absence of certificate of titles in the name of the municipality.

15. Isabela Qualified Failure to conduct and render a report on the inventory of its PPE; and

Failure to prepare and submit the monthly Bank Reconciliation Statements for all funds.

16. Murcia Qualified The municipality did not render a report on the physical count of its PPE; and

Non-liquidation of Advances to Officers and Employees totaling P1.44M as of December 31, 2011.

17. Ilog 18. Toboso

Qualified Failure to conduct inventory of its PPE and rendered and to submit a report thereon.

Region VII Province 1. Negros Oriental

Qualified

Refer to ISR 2. Bohol Adverse Refer to ISR3. Siquijor Disclaimer Refer to ISR

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Cities 1. Bais 2. Bayawan 3. Canlaon 4. Carcar 5. Cebu 6. Danao 7. Dumaguete 8. Guihulngan 9. Lapu-Lapu 10. Mandaue 11. Naga 12. Talisay 13. Tanjay

Qualified

Refer to ISR

14. Bogo 15. Toledo


16. Tagbilaran Disclaimer Refer to ISR Municipalities Bohol 1. Albuquerque

Qualified

The validity, existence and correctness of the properties

worth P27.51M as of December 31, 2011 could not be ascertained due to the failure to reconcile the result of the physical inventory with the accounting records

Recording of the unexpended portion of the 5% Calamity Fund using the Government Equity and Due to Other Funds accounts understated Government Equity by P450,417.73 while overstating Due to Other Funds by the same amount.

2. Alicia Qualified Non-liquidation of cash advances totaling P572,706.94 overstated the receivables account and understated the expenses;

Improper charges to Other Maintenance and Operating Expenses amounting to P2.49M misstated the account;

Obligations amounting to P62,390 had remained outstanding for over two (2) years and were not reverted to surplus overstating the payable accounts.

3. Anda Qualified Failure of the agency to conduct the physical inventory of its PPE amounting to P50.39M and Other Assets of P346,488.70;

Unsettled Cash advances amounting to P1.92M; and Unrecorded and unliquidated cash advances for Intelligence

Fund of P1.21M resulted to the misstatement of the asset and equity accounts.

4. Antequera Qualified Existence, validity and correctness of the PPE amounting to P41.42M could not be substantiated due to the failure to conduct the physical count of its properties;

Non-liquidation of cash advances totaling P2.52M; and The inclusion of P158,550 as Accounts Payable, resulted to

the overstatement of the receivable and payable accounts, respectively.

5. Baclayon Qualified The accuracy, validity existence and correctness of the PPE aggregating P35.98M could not be substantiated due to the non-preparation and submission of the Report on the Physical Count of Property, Plant and Equipment (RPCPPE) and the inclusion of unserviceable properties costing P161,089 rendered the total PPE as of year end doubtful;

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Obligations amounting to P1.47M for goods not yet received and services not yet rendered were recorded in the books as Accounts Payable overstating the total account amounting to P2.60M by 56.76% as of December 31, 2011; and

Unremitted/unaccounted funds of P290,090.70 understated the income during the year.

6. Balilihan Qualified Failure to conduct the physical inventory of its Inventories valued at P1.46M;

Unliquidated cash advances totaling P613,496.59; The erroneous recording of various expenses as additions to

the Land Improvement account overstated the assets and understated the expenses

Failure to transfer completed assets in the TF to the GF in the amount of P17.81M; and

The non-liquidation of various projects recorded as Due to Other NGAs amounting to P3.58M resulted to the misstatement of the related accounts.

7. Bilar Qualified The accuracy and validity of the reported PPE balance of P60.02M could not be ascertained due to the failure to conduct the actual inventory-taking of all municipal properties and identify the unserviceable properties from the Office Equipment, Furniture, Fixtures, Machinery and Equipment with a total net book value of P5.82M resulted to the non-reclassification of said unserviceable properties for disposal, to the proper Other Assets account;

Non-liquidation of the cash advances totaling P47,540 Existence of the outstanding cash advances for Intelligence

Fund of P515,000; Due from Other Funds in the Trust Fund has no

corresponding entry of Due to Other Funds in the General Fund that contravenes the elimination requirement upon liquidation.

8. Buenavista Qualified The existence, validity and correctness of the recorded Property, Plant and Equipment totaling P43,414,963.72 could not be ascertained because of the failure to prepare/submit the required inventory report thereon and the non-completion of the physical count of municipal properties;

Unliquidated Cash advances totaling P965,209.58; and Programs and projects of financial assistance booked up as

Due to Other NGAs and Due to LGUs that were completed/ implemented were not adjusted which misstated the liability account by P7.61M.

9. Calape Qualified The validity, existence and correctness of the recorded PPE totaling P88.76M is doubtful due to the unreconciled balance between the financial statements and the inventory report and the materials and supplies inventory amounting to P1.94M and failure to complete the conduct of the physical inventory of and submit the inventory report thereon;

Public Infrastructures totaling P7.92M were not transferred to the respective Registry of Public Infrastructures and the non-adjustment of completed projects reflected as Construction in Progress amounting to P8.53M causes overstatement of such account by P8.02M and the total asset by P7.93M.

10. Carmen Qualified Non-reversion of obligations aged over two years amounting

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to P2.20M which overstated the Accounts Payable and correspondingly understated Government Equity in the same amount

Lack of supporting documents for recorded claims amounting to P3.40M rendered Accounts Payable for such amount doubtful;

Failure to conduct the complete physical inventory of all properties and non-reconciliation of the difference of P9.75M between general and subsidiary ledgers cast doubt on the validity of recorded cost of PPE of P141.70M; and

Absence of the Certified List of Taxpayers with the amount of tax due and collectible supporting the amount of P3.54M to set up the Tax Receivable Account.

11. Catigbian Qualified The accuracy, validity, existence and correctness of the PPE aggregating P79.44M could not be substantiated due to the non-preparation/submission of the Report on the Physical Count of Property, Plant and Equipment (RPCPPE) and the inclusion of unserviceable properties costing P612,094.00 rendered the total PPE as of year end doubtful;

Invalid obligations amounting to P1.06M and income amounting to P862,958 were inappropriately recorded as Accounts Payable overstating the total of such account by P1.92M;

Unliquidated cash advances of P474,659.72; Cash advances on Intelligence Fund of P750,000 were taken

up as expense without the required credit advices misstating the expense account; and

Several expenditures totaling to P2.19M charged to other expense accounts also misstated the year end financial statements.

12. Clarin Qualified The validity, existence, correctness and reliability of PPE and Inventories could not be ascertained due to the failure to conduct physical inventory of its properties amounting to P41.05M and P751,633.96 respectively;

Unliquidated cash advances amounting to P2.96M understated the expenses and overstated the assets;

The non-recording of the actual income from wharfage fees amounting to P371,240 understated the Government Equity by the same amount.

13. Corella Qualified Failure to maintain adequate records rendered the accuracy and reliability of the reported PPE valued at P33.38M doubtful;

Unliquidated cash advances of P1.57M; Unremitted revenue of P92,239.70 from the LGU’s share in

the operation of the Philippine Tarsier Foundation, Inc. understated the reported income in CY 2011; and

Cash advances for Intelligence Fund amounting to P1.03M were not liquidated within one (1) month from the date of the accomplishment of their purpose, resulted to the understatement of expenses and overstatement of the Government Equity.

14. Dagohoy Qualified The validity of receivables amounting to P4.56 is doubtful due to non-collection of majority of the accounts for over five (5) years;

The accuracy of Inventories totaling P1.73M is uncertain due

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to the improper accounting and recording and incomplete documentation resulted to the misstatement of assets; and

Non-remittance of amounts Due to Other LGUs totaling P535,429 overstated total liabilities.

15. Danao Qualified The correctness and reliability of Inventories and PPE amounting to P360,415.78 and P84.20M respectively is doubtful due to the failure to conduct annual physical inventory of its properties;

Payables amounting to P265,155 were recorded without valid obligations resulted to overstatement of related accounts; and

Receivable accounts of P4M were not supported with pre-numbered and duly approved charge invoices creating doubt on the reliability, existence, accuracy and collectibility of the recorded accounts.

16. Dimiao Qualified The validity, existence and correctness of the PPE account as of December 31, 2011 amounting to P29.15M could not be ascertained due to the failure to conduct the physical inventory of its properties;

Non-recording of reconciling items amounting to P224,446.57 in the related Cash in Bank accounts rendered understatement of the total assets;

Recording of the receipt of Philhealth Capitation fund amounting to P543,233 as income instead of trust receipts has overstated the Government Equity by the same amount;

Non reversion of the invalid obligations totaling P483,920.98 overstated total liabilities.

17. Duero Qualified Substantial collection of the total RPT/SET Receivable balances amounting to P8.23M is doubtful due to the absence of the certified list of taxpayers with the amount due and collectible as credible basis in the collection;

Payable Account was overstated by P956,476.50 for the non-reversion of said amount without valid claims which remain outstanding for two years and more;

Unliquidated cash advances of P657,425.58, assets, income and expenses are misstated.

18. Garcia Hernandez

Qualified The validity, existence and correctness of the Inventories and PPE accounts as of December 31, 2011 amounting to P24,240 and P43.66M, respectively could not be ascertained due to the failure to conduct the physical inventory of its properties;

Classification of agency assets amounting to P4.76M as public infrastructures and the consequent non-provision of depreciation expense for the said assets understated the depreciation expense and overstated the property, plant and equipment with corresponding overstatement of government equity;

The existence of outstanding cash advances amounting to P47,312.91 and P234,000 for travel and Intelligence Fund, respectively, understates the expenses and overstates the asset as well as the government equity accounts; and

The excess payment of Calendar Year 2011 Productivity Enhancement Incentive and Collective Negotiation Agreement Incentive amounting to P1.51M and P129,000 overstates the expenses and understates the government equity account

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19. Getafe Qualified The existence, validity and correctness of the reported PPE totaling P81.24M could not be ascertained due to the failure to conduct the physical count of properties and submit the corresponding inventory report thereon; and

Unliquidated outstanding cash advances totaling P1.45M. 20. Guindulman Qualified Remote and doubtful one hundred percent (100%)

collectibility of the recorded RPT/SET Receivable balances as of year end amounting to P17.90M due to the absence of the certified list of delinquent taxpayers and the amount due and collectible as credible basis in the collection; and

Unliquidated Advances to Officers and Employees for travel amounting to P227,413.71.

21. Inabanga Qualified Unliquidated of long-overdue cash advances totaling P4.40M; and

The validity and correctness of the recorded PPE amounting to P98.11M could not be ascertained due to the failure to undertake the physical inventory of the properties.

22. Jagna Qualified Unliquidated Cash advances granted to officers and employees amounting to P658,934.75;

Recognition of irregular obligation for collective negotiation agreement incentive of P954,720 resulted to overstatement of expenses under PS, overstatement of liabilities and understatement of Government Equity; and

Absence physical count of PPE constrained the management to properly identify furniture and fixtures items amounting to P3.20M, casting doubts to the existence and accuracy of the PPE accounts amounting to P122.88M and no depreciation expense provided for the said items.

23. Lila Qualified The validity, existence and correctness of the PPE could not be ascertained due to the failure to complete the conduct of physical inventory of its properties with a net book value of P30.47M; and

Recording of the cost of labor and materials for the completion of the Lila Municipal gymnasium amounting to P885,655.50 to Other Public Infrastructure instead of Other Structure understated the asset and government equity account by the same amount.

24. Loay Qualified The accuracy of the Government Equity balance of P33.52M is not certain due to the non-determination of the actual expenses relating to the outstanding cash advances totaling P3.13M;

The validity and correctness of the recorded PPE amounting to P38.76M could not be ascertained due to the failure of the officials concerned to conduct inventory-taking of LGU properties;

Reconciling items totaling P1.03M were not recorded in the books that rendered the correctness and accuracy of the Cash in Bank balances totaling P14.72M doubtful;

Prior years’ expenses totaling P243,230 was reported as current expenses thus understating the Retained Operating Surplus for CY 2011.

25. Loboc Qualified The validity and correctness of the recorded PPE amounting to P82.16M is not certain due to the failure of the officials concerned to undertake the proper conduct of inventory-taking of LGU properties;

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Unliquidated cash advances amounting to P2.28M; and The failure to effect adjustment on the cash advance for

intelligence expenses amounting to P900,000 that was recorded as expense in CY 2010 despite the non-receipt of the Credit Advice understated the Due from Officers and Employees account and the Government Equity.

26. Loon Qualified Out of the total PPE of P131.99M as of December 31, 2010, the amount of P35.28M remain for identification (For ID) since year 2004 and prior years, thus, accuracy and reliability of the recorded PPE could not be ascertained;

Existence of abnormal subsidiary ledger debit balances of some liability accounts totaling P3.16M, casted doubts on the reliability, accuracy and propriety of the recorded Accounts Payable; and

Unadjusted reconciling items of P291,250 and stale checks of P89,794 are repeatedly and continuously included in the Bank Reconciliation Statements that resulted to unreliable misrepresentation of the correct cash in bank balances.

27. Mabini Qualified The existence, validity and condition of the PPE amounting to P48.83M and Other Assets of P93,054.80 are doubtful due to the failure to conduct physical inventory and maintain complete property ledger cards of its properties;

Collectibility of the total balance of the RPT/SET Receivables at year end amounting to P7.98M is doubtful due to the absence of the certified list of taxpayers with the amounts due and collectible as proper basis in the collection;

Unliquidated cash advances for intelligence fund amounting to P1.55M.

28. Malabuyoc Qualified The failure of management to conduct a complete physical count and submit a complete Report on the Physical Count of Property, Plant and Equipment (RPCPPE) as required under Section 124, Volume I of NGAS Manual for LGU, rendered doubtful the existence, validity and accuracy on the reported Property, Plant and Equipment balances presented in the financial statements amounting to P36.93M.

29. Maribojoc Qualified Year-end balances of the recorded RPT/SET Receivable amounting to P5M and P3.64M, respectively were unreliable due to the non-submission of the Certified List of Taxpayers;

Funds received from national agencies amounting to P3.98M were recorded in the General Fund resulting to the misstatement of the General Fund and Trust Fund book of accounts.

30. Panglao Qualified Non-provision of depreciation on depreciable property and equipment amounting to P38.03M;

The total PPE aggregating P74.47M was not supported with the Report on the Physical Count of Property, Plant and Equipment (RPCPPE);

Unliquidated overdue cash advances for travel amounting to P404,460;

The misclassification of financial assistance amounting to P500,000 as Other Payables account and the erroneous treatment of the special trust fund as Due to Other Funds instead of Due to NGAs/LGUs which resulted to unreconciled

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variance of P448,948.03 of reciprocal accounts Due From Other Funds and Due to Other Funds misstated the year-end financial statements;

The incurrence of negative allotment balances for PS and MOOE under Economic Services amounting to P1.32M and P648,943.65 respectively, due to the absence of fiscal restraint.

31. Pilar Qualified Reconciling items to the Cash–in-Bank account amounting to P2.87M were not recorded in the books rendering the correctness and accuracy of the Cash-in-Bank balance doubtful;

Receivables account is understated by P514,000; Public Infrastructures account is overstated due to the

erroneous recording of the payment of Pilar Community Water Sanitation Service Cooperative (PICOWASSCO);

The balance of the long-term loan under LOGOFIND project is overstated by P849,949.65 due to erroneous journal entries made; and

Incomplete conduct of physical inventory taking on the PPE and Inventories Accounts with a total book value of P89.57M and P218,517respectively.

32. Pres. C. P. Garcia

Qualified Cash advances for Intelligence Fund totaling P1.65M could not be accounted as expense due to the non-receipt of the Credit Advice, while the cash advances for travel and various expenses of the LGU totaling P840,748.97 remained unliquidated, resulted in understating the total expenses and overstating the Government Equity and the related Net Income; and

The validity, existence and correctness of the PPE totaling P22.92M, could not be ascertained due to the failure of the LGU to conduct the required physical inventory.

33. Sagbayan Qualified Misstatement of the balances of the Receivable account - Advances to Officers and Employees and Government Equity accounts by P350,000;

The correctness, validity and condition of the PPE of P43.18M and Inventories costing P1.64M were not established due to the failure of the Municipality to conduct a complete physical inventory and maintain stock cards and property/supply ledger cards; and

Purchases of supplies and materials costing P3.92M were not taken up as inventory but treated as expense while issuances were not properly documented which resulted to misstated inventory accounts.

34. San Miguel Qualified The validity, existence and correctness of the municipality’s PPE valued at P38.20M could not be ascertained due to the failure to conduct the required physical inventory; and

Unliquidated cash advances amounting to P1.45M. 35. Sevilla Qualified PPE amounting P42.22M could not be ascertained due to

the failure to conduct the physical inventory of its properties and the municipality’s records did not permit the application of alternative procedures;

Unliquidated Cash advances amounting to P750,296; and Non-transfer to the Special Trust Fund the unexpended

balance of the Calamity Fund amounting to P1.61M overstates the Government Equity.

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36. Sikatuna Qualified RPT/SET Receivables amounting to P474,203.66 is doubtful due to the absence of the supporting certified list of taxpayers and the amounts due and collectible from each taxpayer;

Failure to observe prompt remittance of collections amounting to P40,425.82 resulted to inappropriate recognition of income;

Non-reversion of the Calamity Fund unexpended appropriation amounting to P511,543 to a Special Trust Fund account misstated the General Fund.

37. Talibon Qualified The existence, validity and correctness of the reported PPE and Other Assets totaling P169.24M could not be validated due to the failure to submit the corresponding inventory report thereon;

Unserviceable properties costing P2.46M were not disposed of nor reclassified to the Other Assets account;

Receivables was overstated by P1.33M due to the inclusion of unliquidated cash advances for local travel, liquidated cash advances for Intelligence and Confidential Expenses without the required Credit Advice, dormant accounts, long outstanding fund transfer from LGUs and unsettled audit disallowances; and

Undocumented obligations totaling P2.02M overstated the Accounts Payable by 73% balance of the inventory account at year-end amounting to P52,080 was doubtful due to the LGU’s failure to properly maintain the inventory account.

38. Trinidad Qualified The validity, existence and correctness of the PPE account as of December 31, 2011 amounting P71.74M (net of depreciation), could not be properly ascertained due to the failure to conduct the physical count of its PPE and the municipality’s records did not permit the application of alternative procedures

39. Tubigon Qualified Misclassified accounts totaling P3.30M, thus overstating and understating various controlling accounts in the financial statements;

Unaccounted income amounting to P316,880 due to the failure to issue official receipts and deposit collections understated the Government Equity;

Unreliable inventory accounts totaling P694,308 due to non-submission of the Report on the Physical Count of Inventories;

Unreliable balance of Accounts Receivables amounting to P1.14M due to failure to identify specific debtors and other vital information;

Unreconciled balances of the total PPE accounts between the inventory report and general ledger/trial balance amounting to P59.25M.

40. Ubay Qualified The validity, existence and correctness of the PPE totaling P156.92M could not be ascertained due to the failure to conduct the required physical inventory;

Due to other NGAs and LGUs amounting to P3.49M and P2.81M were projects which were either not yet implemented or with unremitted balances but remained in the books of the agency despite completion/implementation of specific programs or projects of financial assistance/grants resulting to the overstatement of the liability accounts;

Unliquidated cash advances for travel and various expenses of the LGU totaling P155,560.56 understated the total

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expenses and overstated the Government Equity and the related Net Income.

41. Valencia Qualified The validity, existence and correctness of the Inventories and PPE account as of December 31, 2011 amounting to P626,422.73 and P130.77M, respectively could not be properly ascertained due to the failure to conduct the physical count of its Inventories and PPE.

42. Batuan Adverse The correctness, validity and condition of the PPE amounting to P26.56M and Inventories costing P68,053 were not established due to the failure to conduct a physical inventory;

Purchases of supplies and materials costing P714,189.87 were not taken up as inventory but treated as expense while issuances were not properly documented which resulted to misstated inventory accounts;

Cash advances for Intelligence Fund were not liquidated within one (1) month from the date of the accomplishment of their purpose overstated the assets and understated expenses;

Total Accounts Payable amounting to P2.03M representing invalid claims of which P438,091 and P648,200 are long outstanding and misclassified overstated the liability accounts; and

Trust Liabilities totaling P682,484.75 were not remitted to various government agencies/corporations also overstated the liability accounts.

43. Bien Unido Adverse Existence of long outstanding prior years reconciling items and failure to submit the bank reconciliation statements for nine (9) bank accounts, rendering the accuracy and correctness of the Cash in Bank accounts amounting to P5.29M doubtful;

Cash overdraft was incurred at year-end in the amount of P436,667.60, limiting the LGU’s financial capability to pay its current obligations when they fall due for payment

Unliquidated cash advances totaling P2.97M; Undocumented Accounts Payables totaling P44,430

overstated the current liabilities at year-end; Completed waterworks project used as an economic

enterprise costing P6M was still recorded under the Construction in Progress account

Public Infrastructures costing P2.04M were not transferred to the Registry of Public Infrastructures; and

The existence, validity and correctness of the reported PPE totaling P63.43M could not be validated due to the LGU’s failure to conduct the physical count of its properties and submit the corresponding inventory report thereon.

44. Candijay Adverse Erroneous recording of several assets amounting to P14.29M as outright expenses resulted to the understatement of the related asset account and understatement of the net income;

Failure to effect depreciation on various depreciable property, plant and equipment costing P29.08M;

Accumulated cash advances granted to officers and employees amounting to P5.82M remained unliquidated;

Improper recording of assets valued at P5.72M to its proper accounts and capitalizing expenses amounting to P932,130.75 resulted to the misstatement of the financial

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statements; Several book and bank reconciling items amounting to

P111,351.54 and (P33,635.95), respectively remained unadjusted rendering the Cash in Bank balance of P4.43M inaccurate and unreliable; and

Lack of proper verification by the municipal accountant on actual ledger balances resulted to the existence of abnormal balances of the liability accounts namely, Due to GSIS and Other Payables accounts of (P132,589) and (P43,760.78), understating the total liabilities.

45. Dauis Adverse The existence of the PPE balances could not be ascertained due to the failure to conduct the required inventory-taking of the properties totaling P42.29M, the non-submission of the corresponding inventory reports and failure to provide depreciation on depreciable properties amounting to P13.84M;

The erroneous entries on prior year expenses recorded as current year expenses overstated expenses while understating the net income and government equity accounts by P924,466;

Non-liquidation of outstanding cash advances totaling P3.23M at year end rendered the financial statement unreliable;

Non-reconciliation of Cash in Vault, Petty Cash Fund and Payroll Fund Accounts rendered doubtful balances amounting to P31,262, P147,973 and P225,889.92 respectively; and

Non-preparation of Check Registers and Reports of Checks Issued and the non-reconciliation of the Cash in Bank account resulted to unadjusted reconciling items ranging one to eight years, therefore, the Cash in Bank balance as of December 31, 2011 amounting to P34.20M is unreliable.

46. San Isidro Adverse The correctness, validity and condition of the PPE amounting to P38.08M and Inventories costing P2.58M were not established due to the failure to conduct a complete physical inventory and maintain stock cards and property/supply ledger cards;

Failure to transfer completed agency assets and public infrastructures valued at P23.59M to the appropriate PPE account and to the Registry of Public Infrastructures and to reclassify unserviceable/fully depreciated properties valued at P279,813 to Other Assets account;

The liabilities accounts were unreliable since the Loans Payable account was understated by P832,301 while unpaid loan interest charges of P2.17M was not taken up in the books;

Deposits amounting P323,211.75 actually effected in January 2012 were recorded in December 2011 that resulted to the understatement of the Cash in Vault account and the overstatement of the Cash in Bank accounts; and

Purchases of supplies and materials costing P1.57M were not taken up as inventory but treated as expense while issuances were not properly documented which resulted to misstated inventory accounts.

47. Sierra-Bullones Adverse Reconciling items to the Cash in Bank account amounting to P2.16M were not recorded in the books;

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No bank reconciliation statements were prepared on four (4) bank accounts hence, the correctness and accuracy of the cash in bank balance is doubtful;

Unliquidated Cash Advances amounting to P2M had understated the expense and overstated the assets account;

Accounts Payable amounting to P885,089.74 were not supported with disbursement vouchers and do not have specific names of creditors, overstating the total recorded payable;

Prior year’s expenditures amounting to P2.10M were charged against the current year’s appropriations, resulting to overstatement of expenses;

The conduct of physical inventory taking on the PPE and Inventories Accounts with a total book value of P144.02M and P172,277.50 respectively, was not yet completed.

Municipalities Cebu 1. Alcantara

Qualified

Failure to conduct a physical count of its properties costing P53.80M.

2. Alcoy Qualified The validity and existence of PPE in the total amount of P41.42M could not be ascertained; and Unliquidated cash advances accumulating to a significant amount of P3.85M.

3. Alegria Qualified Failure to submit the required Report on the Physical Count of Property, Plant and Equipment (RPCPPE) as of December 31, 2011;

No RPT/SET Receivable was set up; Unliquidated cash advances at year-end totaled P3.25M; The existence of Items in Transit account amounting to

P58,141 in the books of accounts since CY 2004; The non-reconciliation of the reciprocal accounts Due from

Other Funds and Due to Other Funds, Subsidy from Other Funds and Subsidy to Other Funds; and

Failure of the Municipal Treasurer to deposit all her daily collections intact regularly.

4. Aloquinsan Qualified The agency did not conduct physical inventory of its PPE with a net book value of P52.91M at year end;

Properties costing P21.20M were not provided with allowance for depreciation;

The bulk of unliquidated cash advances of P11.54M were long outstanding; and

The abnormal/negative balances in some asset and liability accounts misstated the financial condition of the LGU.

5. Argao Qualified The RPT/SET Receivables and Deferred Income accounts were not taken up at the beginning of the year due to the non-submission of the certified list of taxpayers’ names and amount due resulting to the negative balances of the RPT and Special Education Tax Receivables amounting to (P1.166,782.34) and (P2,087,273.40), respectively as of December 31, 2011;

Fixed assets totaling P46.67M pertaining to consummated procurement or acquisition of assets and completed projects implemented out of Trust Fund were still maintained under the said Fund, instead of transferring the same to the General Fund, thereby, resulting to the misstatement of PPE both

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under the General and Trust Funds; Cash in Bank-LCCA balances of five (5) bank accounts

totaling P37.23M were not reliable due to unreconciled prior year’s difference between the balance per books and the balance per bank;

The land account amounting to P35.19M was not covered by Certificates of Title and not supported with inventory list and subsidiary ledgers thereby, casting doubts on the existence, accuracy and validity of the land ownership;

The book value of PPE accounts totaling P121.71M were not supported with property and ledger cards nor with complete and accurate Inventory Reports; and

Several properties declared unserviceable aggregating P643,880.86 were still included in the PPE account;

6. Asturias Qualified A variance of P58.27M on PPE accounts between the balances per accounting records and per inventory report by the Treasury Department remained unreconciled;

The recorded RPT/SET Receivable in the total amount of P7.55M was based on the total assessed value of properties not on the Real Property Tax Account Register/Taxpayer’s Index Card;

Unserviceable PPE totaling P13.43M were not immediately disposed and are still carried in the books as Other Assets, thus the valuation carried in the books of accounts is overstated; and

Unexpended Local Calamity Fund Appropriation (Local Disaster Risk Reduction and Management Fund-LDRRMF) for the year totaling P3.05M was not transferred to a Special Trust Fund.

7. Badian Qualified The book values of depreciable fixed assets with total recorded balance of P57.33M as of December 31, 2011 were overstated because the Municipal Accountant had not yet taken up in the books the allowance for depreciation of these fixed assets;

There was a difference of P70.69M between the totals of the Report on the Physical Count of PPE and the consolidated general ledger balances of the PPE as of December 31, 201;

Completed infrastructure projects totaling P1.67M were still carried in the Construction in Progress-Agency Assets account as of December 31, 2011;

RPT/SET Receivables were set up based on percentages of prior year’s tax receivables, thus the accuracy and reliability of the year-end balances of the RPT and and SET Receivables accounts and their contra accounts amounting to P1.80M and P606,398.37 respectively, could not be established;

The Cash in Bank, Time Deposits account was not updated during every renewal of the LGU’s time deposit with LBP Carcar branch, resulting in the non-take up of the interest income earned on the time deposit, thus understating the cash in bank time deposit and interest income accounts by P196,772.57 as of December 31, 2011;

Unpaid obligations amounting to P216,882.44 which were included in the Accounts Payable account of the General Fund as of December 31, 2011, were outstanding for two (2)

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years or more and had been determined to be non-existing valid claims against the municipality;

8. Balamban Qualified The recorded RPT/SET Receivable in the total amount of P6.99M was based on the estimates;

Unserviceable properties totaling P1.52M were recorded in the books of accounts as PPE items as of December 31, 2011, instead of transferring it to Other Assets account;

PPE items totaling P994,360.93 (net of depreciation) that are fully depreciated but still serviceable items were transferred to Other Assets account instead of retaining it in the books as PPE items until it is considered unserviceable/serviceable but no longer used items; and

Unexpended Local Calamity Fund Appropriation (Local Disaster Risk Reduction and Management Fund-LDRRMF) for calendar years 2010 and 2011 totaling P14,654,523.07 were not transferred to a Special Trust Fund; , in violation of Section 21 of Republic Act 10121, otherwise known as the “Philippines Disaster Risk Reduction Act of 2010” which requires that unexpended LDRRMF shall accrue to a special trust fund solely for the purpose of supporting disaster risk reduction and management activities of the LDRRMCs within the next five (5) years.

9. Bantayan Qualified The validity, existence and valuation of: PPE totaling P85.42M as of December 31, 2011 could not be ascertained due to inability to conduct physical count of properties and non-submission of inventory report thereon; and

Income was misstated due to recording of advance payments of real property tax in the amount of P1.19M as income for the year 2011.

10. Barili Qualified Failure to substantiate its assets with adequate property records and physical inventory report, which prevented the application of alternative audit procedures to determine the validity and correctness of total PPE with a net book value of P41.85M

Fully-depreciated PPE costing P31.37M were improperly reclassified to Other Assets account and the corresponding Accumulated Depreciation of P28.23M closed, resulting in the understatement of net PPE and overstatement of Other Assets by P3.14M;

Checks already issued and paid by bank totaling P851,624.33 remained unrecorded due to non-submission by the Treasurer of the Report of Checks Issued and corresponding disbursement vouchers and supporting documents to the Accountant thus overstating Cash in Bank-LCCA and misstating other affected accounts;

RPT/SET Receivables were not recorded annually due to the failure of the Municipal Treasurer to furnish the Municipal Accountant with the certified list of taxpayers and amount of taxes due and collectible, thereby understating total assets by P2.05M;

Validity of Payable Accounts totaling P6.46M were rendered doubtful due to unreconciled difference between the general ledger and supporting schedule, the presence of long outstanding accounts and unmatched/unapplied payments and lack of disbursement vouchers and supporting

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documents to validate several creditor accounts; and Some of the cash advances included in the unliquidated

balance of P4.11M may have already been expended during the year and prior years resulting in the possible understatement of expenses and corresponding overstatement of assets, net income and government equity.

11. Boljoon Qualified Continued failure to conduct physical inventory of its PPE for the past seven (7) years, the validity and existence of the PPE in the total amount of P62.15M could not be ascertained due to the non-submission of Physical Inventory Reports and the lack of complete and updated PPE ledger cards/property ledgers and stock cards.

12. Borbon Qualified Disbursement Vouchers aggregating P33,180,805.76 were not supported with complete documentation ;

Erroneous charging directly to expenses instead of the asset accounts, resulting to the understatement of the PPE and Other Supplies Inventory accounts by P119,255.00 and P75,765.00 respectively, and the total overstatement of the expenses accounts by P195,020.00;

RPT/SET Receivables were not set up at the beginning of the year, and receivable balance of P806,127.08 were not supported with the certified listing of the individual delinquent taxpayers;

Cash in Vault balances per ledger were not regularly reconciled with the cashbook balances;

Damaged and unserviceable PPE items totaling P746,748.36 were not reclassified to Other Assets account, resulting in the misstatement of the PPE and Other Assets account balances;

The collectability, valuation and accuracy of the amount of P809,809.66 in Other Receivables account, and the P51,055.96 debit balance beginning in Other Payables account could not be ascertained because financial/accounting records were not available.

13. Carmen Qualified Failure of the agency to complete the physical inventory of PPE totaling P67.66M;

Absence of complete supporting documents for the 123 disbursement vouchers, aggregating P9.43M;

Understatement of Cash in Bank account balances due to the failure to book up reconciling items which dated as far back as CY 2002;

Erroneous charging of transactions, thus misstating the asset and expense accounts;

Unexplained/unadjusted abnormal debit balances of Due to LGUs account totaling P440,829.15;

RPT and SET Receivable not supported with a certified listing of taxpayers;.

Purchases of supplies and materials totaling P309,092.011 were not done thru competitive bidding, but thru reimbursements, thus prejudicing the interest of the government.

14. Catmon Qualified A total of 64 disbursement vouchers aggregating P2.74M were not supported with complete and proper documentation, thus propriety, validity and legality of the transactions could not be ascertained;

Failure to complete the physical inventory of properties and

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submit a correct report thereon, thus the existence, accuracy, completeness and validity of the PPE account balances totaling P34.33M could not be ascertained.

Failure to maintain the property/ledger cards, thus making difficult the reconciliation of the PPE account balances.

Transactions were erroneously charged against expenses and current year’s appropriation instead of the asset and prior year’s accounts; thus resulting to the understatement of the PPE and other asset accounts by a total of P1.29M and the overstatement of the expense accounts by P103,470.47.

RPT/SET Receivable was not set-up at the beginning of the year because taxpayers’ data were not furnished by the Office of the Treasurer, thus receivables accounts were understated by an undetermined amount, and monitoring of the collections could not be facilitated.

15. Compostela Qualified Undeposited collections amounting to P4.41M ; Cash in vault balance per cash book did not reconcile with

the accounting records showing a difference P48,586.00; Several reconciling items reflected in the verified bank

reconciliation statements were not taken up in the books has resulted to net overstatement of the Cash in Bank account by P4.14M as of December 31, 2011;

Accumulation of unsettled balance of P3.74M; Setting–up of RPT and SET receivables based on estimated

amounts and not on a certified list of taxpayers with taxes due and erroneous recording of actual collections to its appropriate accounts resulted to accumulate the negative balances of both receivable accounts since CY 2009 totaling P3.94M.

The validity and existence of the supplies and PPE totaling P25,606.35 and P48,883,354.19, respectively, could not be ascertained due to the failure to conduct complete physical inventory taking;

Failure to maintain subsidiary ledgers; Failure to submit the disbursement vouchers and its

supporting documents resulted to non recording of expenditures totaling P35,196.39 in CY 2011 and P4.04M in CY 2008–2010, in the books of accounts; and

Some checks together with the disbursement vouchers were send/release to supplier/creditors and failed to get it back and submit the same to the Accounting Office.

16. Consolacion Qualified The validity, existence and correctness of the PPE amounting to P193.92M, could not be ascertained due to the non-submission of a physical inventory report;

RPT/SET Receivables totaling P11.52Mwere not booked resulting to understatement of the Municipality’s assets and income for the year; and

SEF amounting to P674,925.00 used for the agency’s Scholarship Program.

17. Cordova Qualified Absence of complete and updated subsidiary records and property cards and non submission of inventory report of PPE Accounts totaling P110.46M.

18. Dalaguete Qualified Unreconciled difference between the amounts in the trial balances and the actual physical inventory conducted in 2007 for PPE in the total amount of P12.96M; and

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Incomplete conduct of physical inventory and inadequacy of PPE subsidiary ledgers, property ledger or stock cards.

19. Dumanjug Qualified Failure to maintain complete property records and conduct and submit a report on the physical inventory of all properties which hindered efforts in verifying the existence and physical condition of PPE and consequently, from ascertaining the validity and reliability of the account balance stated at P62.32M;

The non-provision of depreciation on assets under the SEF and errors in the computation of depreciation on assets under the GF cast doubt on the reliability of the assets’ valuation;

Both Other Assets and Government Equity were understated by P516,872 as a result of the erroneous adjustment reducing total cost of Other Assets to 10% salvage value; and

Errors and omissions in recording/accounting for real property tax transactions misstated its balances.

20. Ginatilan Qualified The existence, validity and correctness of the PPE and Equipment account year-end balance totaling P 44,078,881.89 cannot be ascertained due to the failure to conduct physical inventory and submit the required Report on the Physical Count of Property, Plant and Equipment (RPCPPE);

Unliquidated Cash advances for local travel granted to officers and employees totaling P50,100.00; and

Failure to report the issuances and conduct physical count on Inventory items/supplies totaling P354,702.45.

21. Liloan Qualified Existence, valuation and accuracy of PPE accounts totaling P214.82M could not be ascertained due to failure to conduct a physical count and submit a Report on the Physical Count of Property, Plant and Equipment (RPCPPE);

Unserviceable Assets valued at P2.37M were still included in the respective Property, Plant and Equipment Account and were not reclassified to Other Asset Account, thus misrepresenting the year- end balance of the account.

The procurement of supplies and materials totaling P543,361.53 were not taken up as Inventory but were directly recorded as expense;

The validity and accuracy of the Inventory Account balance of P1.81M were not ascertained due to failure to maintain perpetual inventory records and the non-conduct of inventory of supplies;

The costs on the construction of Panphil B. Frasco Public Market Carenderia and the improvement of Panphil B. Frasco Sports Complex, all funded from trust funds totaling P6,954,299.45 were recorded as debit to Other Payables and Due to LGUs, respectively, instead of to the Construction in Progress-Agency Asset account, thereby understating the CIP-Agency Asset and Government Equity accounts by the same amount; and

The acquisition cost of 1 unit refrigerator and 1 set computer set out of the Philhealth Capitation Fund totaling P45,495.00 were not also recorded to the appropriate asset account and correspondingly transfer these to the General Fund at year end, contrary to Section 97 and 104 of the NGAS Manual for LGU Vol. 1 which prescribed the Accounting Entries for Trust

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Funds, and likewise understating the asset and government equity accounts by the same amount.

22. Madridejos Qualified The validity, existence and correctness of PPE amounting to P38.47M as of December 31, 2011 could not be ascertained due to the failure to conduct complete physical count of properties;

Non-preparation/submission of the Monthly Bank Reconciliation statements of Cash in Bank – LCA as of December 31, 2011 for the General Fund could not be ascertained;

Cash in Vault balance per general ledger are not reconciled resulting to accumulation of discrepancies and casting doubt on the accuracy of the balances of the account; and

Cash advances as of December 31, 2011 still has outstanding balance of P4,926,820.31 due to the failure of management to strictly enforce the rules and regulations on the grant and liquidation of cash advances.

23. Medellin Qualified The validity, existence and valuation of: PPE totaling P88,85M as of December 31, 2011 could not be ascertained due to non-reconciliation of records of the General Services Office and the Accounting Office casting doubt on the reliability of the year-end balances and PPE costing P35.81M were not depreciated resulting to the overstatement of the book values of the assets and understatement of expense and government equity accounts; and


24. Minglanilla Qualified Failure to ascertain the existence and reliability of the valuation of PPE amounting to P120.71M due to non-conduct of physical inventory and non-reconciliation with the accounting and property records; and

Certificates of Title for eighty eight (88) parcels of land with a market value of P41.35M purchased and fully paid were not yet issued in the name of the municipal government and the validity and accuracy of Real Property and Special Education Tax Receivables in the total amount of P21.98M could not be ascertained. The balances presented were not supported by a duly certified list of taxpayers and amounts of tax due and collectible and that the corresponding Subsidiary Ledgers were not also prepared.

25. Moalboal Qualified Failure of the Designated Property Officer to complete the data and information on all PPE in the inventory report and the inadequacy of the PPE ledger cards and property cards maintained by the Accounting Office and the Supply and Property Unit respectively, we were not able to perform alternative audit procedures to ascertain the existence, physical condition and valuation of the fixed assets thereby casting doubt on the reliability of the balance of PPE accounts amounting to P93.85M;

Several inventory accounts totaling P3.69M as of December 31, 2011 were grossly overstated by still undetermined amounts because of the inability of the LGU to take up in the books as expenses, the cost of inventories already consumed or disposed of during the year;

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The accounts payable account and some PPE accounts were overstated due to erroneous take up of liabilities amounting to P10,866,940 for cost of infrastructure projects not yet implemented and without valid creditors; and

The loans payable to the LBP Cebu branch was understated by P1.59M; Some PPE items costing P52,746.75 which were recorded as

expenses instead of the related PPE accounts thereby resulting in the understatement of some property, plant and equipment accounts and overstatement of expenses.

26. Oslob Qualified Ownership of 38 lots recorded at P2.03M were not covered by TCT and the existence of breeding stocks in the amount of P1.39M could not be ascertained due to the absence of subsidiary ledgers/stock cards-Breeding Stocks; and

Unliquidated cash advances in the total amount of P2.05M resulted to the understatement of the expense accounts and the overstatement of the Net Income and Government Equity.

27. Pilar Qualified The unreconciled balances of PPE and various Inventory Items per books and per actual physical count having a difference of P11.41M and P1.24M, respectively, rendering the account balances doubtful;

Other Maintenance and Operating Expenses (MOE) account were not properly classified and includes expenses totaling P422,339.26 which could be capitalized or categorized under a specific expense account, thus misstating the affected accounts as of year-end;

Unliquidated Cash advances totaling P860,000.00. 28. Pinamungahan Qualified The existence and physical condition of PPE and validity and

correctness of the account balance valued at P78.57M could not be ascertained due to the failure to maintain complete and updated property records and to conduct physical count of its properties and prepare the Inventory Report for reconciliation with accounting records. In addition, several errors committed in the computation of allowance for depreciation of the properties affected the reliability of their valuation;

The insufficiency of records on RPT/SET Receivables constrained from validating the correctness of the reported balances.

29. Poro Qualified The materiality of the deficiencies noted in the course of her audit which affected the accuracy and presentation of the accounts in the financial statements.

30. Ronda Qualified The correctness of valuation and existence of the PPE with net book value amounting to P28.59M could not be ascertained due to the absence of sufficient documentary evidences and records and the continued failure to prepare/submit a comprehensive and properly prepared physical inventory report;

No provision for depreciation was recognized in the books for its depreciable assets costing P24.81M

Procured drugs, medical supplies and electrical and construction materials in the aggregate amount of P989,340.30, were recorded outright as expenses while balances on hand of these items at year-end were not taken

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up as inventories thereby understating inventory accounts and overstating related expenses;

Project cost for the rehabilitation of Cansalunoy, Langin roads and the cost of Eco Waste Management Equipment and accessories amounting to P995,491.96 and P1,150,000 respectively, funded from the Trust Fund, were not subsequently recorded in the appropriate property, plant and equipment accounts; and

Real property taxes receivable and special education taxes receivable were not set up at the beginning of the year resulting in the understatement of receivables for taxes not collected at the end of the year.

31. Samboan Qualified Failure to conduct a complete physical inventory of the PPE and submit a complete Report on the Physical Count of Property, Plant and Equipment (RPCPPE),thus rendering doubtful existence, validity and accuracy on the reported PPE balances presented in the financial statements amounting to

P 49.80M; Non-set up any RPT/SET Receivable since CY 2007 to 2010

thus resulting to negative balances of RPT Receivable and SET Receivable in the amount of P1.64M and P1.61M respectively;

Validity and existence of several accounts in the Trust Fund totaling P377,570.79 was doubtful due to the absence of subsidiary ledgers; and

Failure to maintain Work, Other Animals and Breeding Stocks Property Cards and to reconcile with the accounting records the balance of the Work/Other Animals and Breeding Stocks accounts in the amount of P874,672 and P242,000, thus the existence and accuracy thereof was doubtful.

32. San Fernando Qualified The balance of the Cash in Bank totaling P52.47M was not reliable due to the non-preparation of Bank Reconciliation Statements for all accounts since July 2009.

The balance of PPE accounts totaling P163.21M were not supported with complete and accurate inventory reports, reports of actual physical count and property/subsidiary ledger cards; Parcels of land owned by the Municipality totaling P3.15M were not covered by Certificates of Title;

Failure to set up the accumulated depreciation and depreciation expenses for all PPE;

Accounts Payable for all funds amounting to P3.67M were of doubtful validity as these were not supported with valid claims; RPT/SET Receivables were not based on the certified list of taxpayers and taxes due are taken from the Real Property Tax Account Register/Taxpayer’s index card, as a result, the balances of RPT and SET receivables amounting to P23.23M and P28.16M were not reliable.

33. San Francisco Qualified The existence, conditions, whereabouts and valuation of the agency’s PPE amounting to P61.58M could not be ascertained due to failure to conduct inventory count, and failure to submit an inventory report;

Purchases of various equipment amounting to P291,510.00 were recorded as expense accounts instead of being capitalized; and

Loan Amortization with LBP amounting to P1.51M were not

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recorded during the current accounting period. 34. San Remegio Qualified The validity, existence and valuation of: PPE totaling

P77.27M as of December 31, 2010 due to non-submission of a report on the physical inventory of the agency’s properties; and


35. Santa Fe Qualified The validity, existence and correctness of valuation of the PPE accounts amounting to P26.06M could not be ascertained. Completed projects amounting to P819,713.02 were still carried in the Construction in Progress accounts resulting in the misstatement of the balances of affected property, plant and equipment and related depreciation accounts;

Recording of the cost of construction materials amounting to P1.22M as liability but without the necessary documents to support its validity and regularity, and the inappropriate use of the account Construction in Progress – Other Public Infrastructures for construction materials purchased in the amount of P1.21M;

Long outstanding loans receivable in the amount of P200,000.00 could not be ascertained and substantiated due to inadequacy of supporting documents resulting to overstatement of the assets of the municipality.

36. Santander Qualified The existence, validity and correctness of the PPE account year-end balance totaling P25.69M could not be ascertained due to the failure to conduct a physical inventory on the PPE and to submit the required Report on the Physical Count of Property, Plant and Equipment (RPCPPE) as of December 31, 2011;

RPT and SET Receivables set up for CY 2011 were based on previous years’ income and not on the list of Taxpayers; The reciprocal accounts RPT/SET Receivable - Deferred RPT Income/Deferred SET Income did not reconcile.Unliquidated cash advances of officers and employees at year-end totaled P1.65M while the asset account Cash-Disbursing Officer had a balance of P94,228.00 which resulted in the overstatement of asset account, Net Income, Government Equity and understatement of expense accounts;

The balances of the Inventory Accounts amounting to P362,165.01 remained unreliable for failure of the Municipal Treasurer/General Services Officer (GSO) to conduct a complete physical count; Cash amounting to P10.42M deposited in the Rural Bank of Santander, Inc. which was held under receivership by the PDIC since 1999 were not recovered which resulted to pecuniary loss of the Municipality.

37. Sibonga Qualified The Cash in Bank-LCCA amounting to P38.83M under the General Fund is of doubtful validity due to the non-preparation of the Bank Reconciliation Statements;

Unliquidtaed Advances to LGUs (Due from LGUS) and Advances to Officers and Employees for all funds totaling to P1.54M and P3.85M;

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Parcels of land owned by the Municipality in the amount of P10.98M are not covered by Certificates of Title;

Physical inventory of fixed assets under PPE amounting to P102.02M had not been conducted as of December 31, 201; Failure to maintain the ledger and property cards;

Setting-up of the RPT/SET Receivables at the beginning of the year was based on the estimated taxable assessed value of real properties, thus the validity and correctness of the recorded year-end balances of the above Receivables amounting to P3.15M and P3.01M, respectively, are doubtful.

38. Sogod Qualified Disbursement Vouchers aggregating P16.464M were not submitted for verification, thus propriety and validity of the transactions could not be ascertained;

A total of 378 disbursement vouchers totaling P11.699M were not supported with complete documentation, thus propriety, validity and correctness of the transactions could not be ascertained;

Cash in bank account balance was understated by P449.8T because stale checks were not restored to the account;

Transactions were erroneously charged against expenses instead of the asset accounts, thus misstating the balances of the affected accounts;

Prior Year’s expenses totaling P150,489.00 were charged to current appropriations, resulting to the overstatement of the expenses accounts and the understatement of the equity account;

The Municipal Accountant did not provide for depreciation for all its depreciable property, plant and equipment aggregating P89.02M, thus overstating the balances of the PPE accounts.

39. Tabogon Qualified Cash in Vault account’s balances between the general ledger and cashbook were not reconciled, thus a variance of P15,075;

Receivables derived from the operations of the Waterworks System totaling P263,649.60 were not recorded in the books, thereby understating the Accounts Receivable (121) Account balance by the same amount;

Land is recorded at different valuation/recognition. The agency does not keep a Land Ledger Card or a list of physical inventory of the account, thereby casting doubt as to the completeness, existence and valuation of the asset account;

Unserviceable and obsolete properties amounting to P264,640 were not classified under Other Assets, thereby overstating the PPE accounts.

16 unserviceable/obsolete properties were included in the list of the report on physical count but without unit value; and

The continued failure to submit a physical inventory report at year end has resulted to inadequacy as to existence of government properties on the reported PPE amounting to P42.57M.

40. Tabuelan Qualified The valuation of the recorded PPE amounting to P27.99M could not be ascertained due to the failure to maintain subsidiary ledgers and other related records to establish accuracy of the accounts;

Eleven parcels of purchased lot amounting to P374,890 were

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not recorded in the books under the Land account thus causing the municipality’s assets understated of the same amount and its absolute ownership over the real properties could not be established since these were not covered with Certificates of Land Titles; and

Government properties amounting to P536,167.95 that were found to be unserviceable and beyond economic repair are still recorded in the books for many years under account Other Assets, has resulted to the overstatement of PPE account of the same amount.

41. Tuburan Qualified Difficulty in ascertaining the actual existence/condition, accuracy of the valuation, and accountability for the PPE net balance of P47.57M, due to the continued failure to maintain adequate property records, complete the inventory-taking and submit the physical inventory report of properties;

Propriety and validity of the Accounts Payable account totaling P4.13M could not be validated because the disbursement vouchers with the supporting documents were not submitted;

There was a net understatement of P2M in the balances of Cash in bank accounts because reconciling items were not recorded in the books;

Purchases of Office Supplies, P980,086.34 and Medicines/medical Supplies, P93,301.95 were directly charged to expense accounts, instead of the inventory accounts with deductions for actual use/consumption, thus misstating the balances of the inventory and the related expense accounts;

RPT and SET Receivables totaling P18.97M were not supported with the certified list of individual taxpayers;

Non-submission of 25 disbursement vouchers for CY 2010 and 41 DVs for CY 2008 aggregating P3.42M;

Incomplete documentation for 251 DVs aggregating P22.67M and fuel consumption of P3,155,510.56;

Procurement of various supplies and materials totaling P3.39M thru reimbursement basis;

Unliquidated long outstanding cash advances amounting to P1.39M;

42. Daanbantayan Disclaimer The general ledger and cashbook balances Cash in Vault account by fund did not reconcile showing a total difference of P457,376.13;

The physical existence, condition, ownership and valuation of properties were not ascertained due to agency’s remiss of duty to conduct physical count from CY 2007-2011 and to maintain subsidiary ledgers and property cards;

The validity of the RPT/SET Receivable amounting to P2.25M could not be ascertained due to non-submission a certified list of taxpayers showing prior years and current year’s unpaid real property taxes;

The receivable accounts of real property taxes appearing in the GF and SEF did not show the same amounts even if the tax imposed for both funds was one percent (1%), thus these balances are unreliable.

Due from Other Funds account totaling P1.12M did not reconcile with the reciprocal account Due to Other Funds

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amounting to P615,789.33 showing a difference of P501,195.22;

Unserviceable properties totaling P1.78M were not classified as Other Assets, thereby resulting in the understatement of the said account and overstatement of the corresponding Property, Plant & Equipment accounts by the same.

Municipalities Negros Oriental 1. Amlan

Qualified

The existence and accuracy of the recorded movable

properties valued at P14.99M remained doubtful because the agency did not complete the conduct of physical count on said properties.

Cash advances amounting to P3.94M remained unliquidated at year end resulting in the overstatement of assets and understatement of expenses.

2. Ayungon 3. Bacong

Qualified The municipality did not complete the physical count/inventory of its movable PPE valued in the books at P27.19M and P10.42M, respectively as of December 31, 2011.

4. Basay Qualified Unable to obtain evidential matter supporting the year-end balances of the municipality’s movable PPE totaling P15.91M because the agency did not conduct physical inventory of its movable assets; and

Unliquidated Advances for travel expenses amounting to P2.23M.

5. Bindoy Qualified The existence and accuracy of the recorded inventories valued at P95,466 and movable PPE amounting to P29.11M remained doubtful due to the failure of the agency to conduct physical inventory; and

Failure to liquidate cash advances totaling P2.49M and/or non-recording of some liquidation in the books has overstated the receivable and consequently understated the expense accounts.

6. Dauin Qualified Failure to conduct the physical count of its movable PPE and other assets valued in the books at P13.38M; and

The municipality did not take decisive action to address the discrepancy in its Cash In bank account totaling P2.09M which has existed for years.

7. Jimalalud 8. La Libertad 9. Mabinay

Qualified The existence and accuracy of the recorded movable properties remained doubtful due to the failure to conduct physical inventory: Jimalalud P19.11M La Libertad 23.90M Mabinay 30.89M

The accuracy of the Cash In Bank account are doubtful due to the non-preparation and submission of the Bank Reconciliation Statements: Jimalalud P 14.80M La Libertad 102.07M Mabinay 88.11M

Unliquidated Cash advances in the following amounts: Jimalalud P1.36M La Libertad 839,144.50 Mabinay 1.31M

10. Manjuyod 11. Tayasan

Qualified The existence and accuracy of the recorded movable properties amounting to P29.09M and P14.68M, respectively as well as its

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inventory accounts valued at P3.01M and to P46,577.75 remained doubtful due to the failure of the agency to conduct physical inventory.

12. Pamplona Qualified Failure to conduct complete physical count of its movable properties valued in the books at P28.27M.

13. San Jose Qualified There was a variance of P4.69M between the records of the accounting office and the physical count due to the failure of management to complete the conduct of its physical inventory;

Public Infrastructures totaling P3M are still carried in the books of accounts, thereby overstating the assets of the LGU.

RPT/SET Receivables were not established based on certified list of taxpayers.

14. Siaton Qualified Unable to obtain sufficient evidential matter supporting the year-end balances of the movable PPE totaling P28.68M as of December 31, 2011 because the agency did not conduct a physical inventory of its movable assets and the inadequacy of its records did not permit us to apply alternative audit procedures to determine the existence and accuracy of these recorded amounts.

15. Sibulan Qualified Failure to conduct physical count of its movable PPE amounting to P13.15M; and

Public Infrastructures totaling P72.06M are still carried in the books of accounts thereby overstating the assets of the LGU.

16. Sta. Catalina Qualified The accuracy, existence and correctness of movable PPE valued in the books at P43.06M as of December 31, 2011 are doubtful due to the failure to conduct complete physical inventory of its properties; and

Watercrafts destroyed during the outset of typhoon Helen in the year 2004 are still carried in the books at its book value in the amount of P408,768.

17. Valencia Qualified The municipality did not conduct the physical count of its movable PPE valued in the books at P34.45M.

18. Zamboanguita Qualified Non-conduct of physical count of its movable PPE valued in the books at P19.78M;

The validity of Accounts Payable balance at year end amounting to P2.32M was doubtful due to the inclusion of long outstanding and undocumented payables totaling P403,887.95; and

Negative/abnormal balances totaling P33,438 of 11 accounts and existence of 13 accounts with balances of less than 1.00 and 100 aging 2 years.

Municipalities Siquijor 1. E. Villanueva

2. Larena 3. Lazi 4. Maria 5. San Juan 6. Siquijor

Disclaimer

Non-conduct of physical inventory on properties amounting to the following: E. Villanueva P12.4M Larena 48M Lazi 56M Maria 21.78M San Juan 45.9M Siquijor 75M

Region VIII

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Province 1. Biliran 2. Eastern Samar 3. Leyte 4. Northern Samar 5. Southern Leyte 6. Samar

Qualified

Refer to ISR

Cities 1. Borongan 2. Catbalogan 3. Maasin 4. Baybay 5. Ormoc

Qualified

Refer to ISR

6. Calbayog Adverse Refer to ISR 7. Tacloban Disclaimer Refer to ISR Municipalities Biliran 1. Almeria

Qualified

Failure to conduct fully its physical inventory of all fixed

assets thus the accuracy of the reported balance amounting to P16.02M; and

Cash in bank valued at P4.74M due to the absence of bank reconciliation statement.

2. Biliran Qualified Failure to liquidate the cash advances of the officers and employees of P1.11M as of December 31, 2011; and

Omission in the conduct physical inventory taking including the updating of property ledger cards reconciliation with the records of the supply office in the amount of P25.05M.

3. Cabucgayan Qualified Correctness of the inventory and expense accounts could not be ascertained due to erroneous charging of purchased supplies, materials and medicines to expense accounts amounting to P878,548.65; and

Accuracy of the Cash in Bank balances of P3.02M could not be ascertained due to non-preparation of the Bank Reconciliation Statement.

4. Caibiran

Qualified Reliability and accuracy of balances of PPE account amounting to P29.82M were doubtful due to failure to conduct physical inventory; and

Unliquidated cash advances totaling P2.53M. 5. Culaba Qualified Failure to conduct physical inventory on all fixed assets valued

at P9.72M. 6. Kawayan Qualified Accuracy of the reported balance of PPE amounting to P27.98M

remained unascertained due to the failure to conduct physical inventory and the results of all other noted contradiction to existing laws and rules all of which put limits to our application of alternative audit procedure

7. Maripipi Qualified Dormant accounts representing receivable accounts of P2.78M;

Accumulated unliquidated cash advance balances of P188,235.96; and

The unassured accuracy of the PPE account balance of P9.41M due to absence of physical inventory report and purchases of drugs and medicines in the amount P168,227.68 were directly recorded as expenses.

8. Naval Qualified Failure to update the physical inventory report of PPE and reconcile it with the books totaling P96.27M.

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Municipalities Eastern Samar 1. Arteche

Qualified

The existence of PPE accounts valued at P65.38M could not

be established due to the failure to conduct physical inventory on their properties, and the validity and accuracy of the Land, Land Improvements and Buildings accounts recorded in the books at P23.44M could not be ascertained due to the absence of proof of ownership and the failure to maintain property ledger cards.

The existence and accuracy of Cash in Bank LCCA account amounting to P12.16M could not be established due to the absence of the Bank Reconciliation Statements.

2. Balangiga Qualified Non-conduct of physical inventory on the PPE valued at P44.50M.

3. Balangkayan 4. Guiuan 5. Llorente 6. Maslog

Qualified The validity of the Land and Land Improvements, and Buildings accounts could not be ascertained due to management’s failure to present proof/certificates of ownership and existence. Balangkayan P49.09M Guiuan 82.34M Llorente 19.35M Maslog 18.16M

7. Can-Avid

Qualified The accuracy and validity of Loans Payable – Domestic and Loans Payable – Foreign accounts recorded in the books at P8.96M and P7.17M, respectively, are unreliable due to failure to maintain special accounts for loans in the general fund thru the use of subsidiary ledgers, render a report on the actual utilization of the loan proceeds, and produce copies of loan agreements.

8. Dolores Qualified The accuracy and validity of Loans Payable – Domestic account recorded in the books at P20.54M could not be ascertained due to the failure to maintain special accounts for loans in the general fund thru the use of subsidiary ledgers and to produce copies of loan agreements.

9. Gen. Macarthur Qualified The accuracy and existence of the PPE account valued at P17. 59M could not be ascertained/established due to the absence of appropriate ledger and property cards and non-conduct of physical inventory; and

Loans granted by the DOF-Municipal Development Fund Office (MDFO) in prior years totaling P9.39M and payments made thereon totaling P7.14M as of December 31, 2011 were not recorded in the books.

10. Giporlos Qualified The existence of the PPE valued at P115.76M could not be established due to management’s failure to conduct physical inventory, and the Land and Land Improvements, and Buildings recorded in the books at P34.54M, the validity of which could not be ascertained due to the absence of proof of ownership.

11. Hernani Qualified The accuracy and existence of the PPE accounts valued at P23.11M and P84.19M, respectively could not be ascertained due to the absence of appropriate ledger and property cards and non-conduct of physical inventory; and

The current portion of the long-term indebtedness amounting to P882,954.60 and P1.99M, respectively were transferred to current liabilities, resulting in the overstatement of the Loans Payable, Long-Term Domestic account and understatement of the Loans-Payable Current account by the same amounts.

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12. Jipapad 13. Salcedo 14. San Policarpio

Qualified The existence of PPE accounts valued at P16.60M and P30.60M, could not be established due to the failure to conduct physical inventory: Jipapad P16.60M Salcedo 30.60M San Policarpio 27.18M

The validity and accuracy of the Land, Land Improvements and Buildings accounts recorded in the books could also not be ascertained due to the absence of proof of ownership and failure to maintain property ledger cards: Jipapad P13.58M Salcedo 4.76M San Policarpio 22.79M

The existence and accuracy of the Cash in Bank LCCA account could not be established due to the absence of Bank Reconciliation Statements: Jipapad P4.96M Salcedo 8.67M San Policarpio 11.18M

15. Lawa-an Qualified The accuracy of the Cash-in-Bank, LCCA account at year-end totaling P10.04M could not be ascertained because disbursement vouchers and its supporting documents covering recorded check disbursements totaling P9.65M were not yet submitted for audit; and

Validity and accuracy of the Land, Land Improvements and Building recorded in the books at P11.15M could not be ascertained due to the absence of proof of ownership, PPE ledger cards, and real property ledger cards.

16. Maydolong Qualified The validity, existence and correctness of the PPE with a valuation of P60.04M could not be ascertained due to management’s failure to conduct physical inventory and to provide allowance for depreciation on the depreciable assets.

17. Mercedes Qualified The Land, Land Improvements and Building accounts valued at P8.17M could not be ascertained due to the absence of proof of ownership;

The Furniture & Fixture as well as Technical and Scientific Accounts were understated by P88,702 and P47,364 due to wrong computation of depreciation expense; and

The accuracy and reliability of Cash in Bank, LCCA account balance amounting to P3.47M could not be ascertained due to absence of Bank Reconciliation Statements.

18. Oras Qualified The validity and accuracy of the Land, Land Improvements and Buildings accounts recorded in the books at P13.34M could not be ascertained due to the absence of proof of ownership and the failure to properly maintain property ledger cards.

19. Quinapondan Qualified The accuracy and existence of the Cash in Bank Account at year- end totaling P4.09M could not be ascertained due to the non-preparation of Bank Reconciliation Statement;

PPE account was overstated by P3.47M due to unrecorded acquired motor vehicle and non-transfer of completed projects; and

Unrecorded outstanding balance of long-term liabilities amounting to P8.20M as of December 31, 2011.

20. San Julian Qualified The accuracy of the recorded PPE valued at P84.19M could not be ascertained due to the absence of property ledger

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cards, and failure to conduct physical inventory; and The current portion of long term indebtedness totaling

P1.99M were not transferred to current liabilities, resulting in the overstatement of Loans Payable, Long-Term Domestic account, and understatement of the Loans Payable-Current, Domestic account by the same amount.

21. Sulat Qualified The accuracy and validity of the PPE accounts recorded in the books at P36.71M could not be ascertained due to the non-reconciliation of the balances per books with the inventory report, and non-maintenance of complete detailed subsidiary ledgers and failure to conduct physical inventory.

22. Taft Disclaimer No Financial Statement submitted. Municipalities Leyte 1. San Miguel

Unqualified

2. Abuyog Qualified The Cash in Bank Current account amounting to P21.18M were not reviewed due to the delayed submission of Bank Reconciliation Statements; and

The PPE totaling P165.32M were not verified due to the failure to conduct the physical inventory as of year-end.

3. Alang-Alang Qualified The reliability of the PPE and Government Equity accounts could not be ascertained due to the incomplete recording of transfers of properties from the Trust Fund to the GF and the failure to implement the recommendation in CY 2009 to conduct the required physical inventory of properties.

4. Albuera Qualified Failure of the Municipal Treasurer and the Municipal Accountant to reconcile the monthly balances of cash; and

Failure to conduct physical inventory of PPE. 5. Babatngon Qualified The existence, validity and accuracy of PPE could not be

ascertained due to the failure to conduct the physical inventory. 6. Bato 7. Matalom

Qualified The validity and reliability of RPT/SET Receivables could not be ascertained because these are not supported with the list of taxpayers.

8. Burauen Qualified The accuracy and reliability of Cash in Bank account of P81.12M could not be ascertained due to various reconciling items in the Bank Reconciliation Statements which remained unadjusted; and

The existences of PPE amounting to P111.59M could not be established due to the failure to complete the conduct of physical count during the year and to maintain updated property cards.

9. Calubian Qualified The balance of the Advances to Officers and Employees of P1.65M is understated by P289,564.76 due to under recorded and excluded various amounts in the schedule of subsidiary balances supporting the account in the balance sheet.

10. Capoocan Qualified The existence and validity of PPE accounts totaling P54.24M as of December 31, 2011 could not be ascertained due to the failure to conduct the annual physical count of its properties.

11. Dagami Qualified The reliability of the PPE could not be ascertained due to the failure to conduct a complete physical inventory of properties and management records did not permit the application of alternative audit procedures.

12. Dulag Qualified The existence, ownership and validity of PPE amounting P118.33M could not be ascertained due to the unreconciled/unsubstantiated balances;

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Incomplete/non-maintenance of property cards and PPE Ledger Cards, the non-provision of allowance for depreciation on the accounts, and failure to conduct a physical count of properties;

The validity of Account Receivables totaling P15.27M could not be determined due to lack of supporting documents; and

The reliability of Cash-in-Bank, LCCA amounting to P12.29M is doubtful due to the non-preparation and non-submission of monthly Bank Reconciliation Statements.

13. Hilongos Qualified The year-end balances of PPE (net of accumulated depreciation) and the Inventory accounts in the amount of P136.53M and P455,074.80, respectively, could not be relied upon due to the failure to maintain adequate subsidiary records, and to prepare the Summary of Supplies and Materials Issued, and to conduct physical inventory.

14. Hindang Qualified The balance of Cash In Bank- LCCA amounting to P27.62M is doubtful due to the unadjusted stale checks and other reconciling items amounting to P26,596 and P932,075 respectively; and

The existence, validity and correctness of the Inventory accounts valued at P1.06M could not be ascertained due to the failure to conduct the physical count thereof at year-end.

15. Inopacan 16. Julita

Qualified The existence and validity of the balances of PPE and Inventory accounts valued at P55.38M and P135,860, respectively, could not be ascertained due to the failure to conduct the physical count of its properties.

17. Isabel Qualified Overstatement of Cash in Bank caused by unrecorded disbursements and debit memos totaling P5.96M; and

The unreliability of the total balance of the PPE due to the failure to conduct physical count for a number of years.

18. Jaro Qualified The reliability of the balances of Advances to Officers and Employees, Traveling Expenses – Local, Machineries and Construction and Heavy Equipment accounts could not be ascertained due to errors in the preparation of the financial statements for CY 2011, and failure to monitory the liquidation of cash advances for the travel expenses of municipal officials and employees.

19. Javier Qualified The unreliability of the PPE account amounting to P38.32M due to the failure to submit the year-end Physical Inventory Report.

20. Kananga 21. Matag-ob

Qualified Failure of the Municipal Treasurer and the Municipal Accountant to reconcile their monthly balances of cash; and

Failure to assure the validity and correctness of balances of the PPE which have not yet been physically inventoried in spite of the recommendations made and reiterated by the previous auditors.

22. La Paz

Qualified The validity and reliability of PPE could not be ascertained due to unreconciled balances between the property and accounting records, non-submission of inventory report, failure to conduct the physical count, and the records were inadequate to allow the application of alternative audit procedures.

23. Barugo 24. Carigara 25. Leyte 26. San Isidro 27. Tabango

Qualified PPE could not be ascertained due to the failure to conduct physical inventory and submit the corresponding report, and the inadequacy of records did not allow the application of alternative audit procedures. Barugo P 97.14M

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Carigara 107.65M Leyte 35.91M San Isidro 61.44M Tabango 67.24M

28. McArthur Qualified The existence, validity and accuracy of PPE could not be ascertained due to management’s failure to conduct the physical count;

Failure to prepare and submit the monthly Bank Reconciliation Statements of the Cash-in-Bank-LCCA; and

Transactions totaling P322,281.57 were not submitted for post-audit.

29. Mahaplag Qualified The unreliability of the existence and validity of the Office Supplies Expense, Drugs and Medicine Expense and Gasoline, Oil, and Lubricant Expense amounting to P550,661.86, P1.09M, and P3.21M respectively, could not be ascertained due to the failure of to adhere to the requirements of Sections 119 and 121 of the New Government Accounting System for Local Government Units, Volume I, and COA Circular No. 75-6; and

PPE amounting to P82.71M was not reviewed due to the failure to conduct the physical inventory as of year-end and the inadequacy of records.

30. Merida Qualified The year-end balances of PPE of P33.88M is doubtful due to the failure to conduct physical inventory and maintain PPE Ledger Cards.

31. Palo Qualified The validity and reliability of PPE could not be ascertained due to unreconciled balances between the property and accounting records, non-submission of inventory report and failure to conduct the physical count, and the records were inadequate to allow the application of alternative audit procedures.

32. Palompon Qualified The improper classification of PPE accounts which resulted in the overstatement of balances of School Buildings and Other Structures by P74,258 and P167,049, respectively, understatement of Land Improvements by P241,307 and the unsubstantiated expenditures from PDAF.

33. Pastrana Qualified

The reliability of the balances of the Cash in Bank – LCCA, and PPE could not be ascertained due to the failure to submit the monthly Bank Reconciliation Statements; and

Failure to implement the recommendation on CY 2009 to conduct the physical inventory of properties.

34. Sta. Fe Qualified The reliability of the balances of the PPE accounts could not be ascertained due to the failure to conduct the required physical inventory of properties, and management records did not permit the application of alternative procedures.

35. Tanauan 36. Tolosa

Qualified The existence, validity and accuracy of PPE could not be ascertained due to the failure to conduct the physical inventory, and the records were inadequate to allow the application of alternative audit procedures.

37. Villaba Qualified The transactions covering the period October to December 2011 were not post-audited because these were not yet submitted as of report date; and

The existence and validity of PPE could not be ascertained due to the failure to conduct the physical inventory, and the records were inadequate to allow the application of alternative audit procedures.

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38. Tunga Adverse Material discrepancies were noted in the balances, totals of some accounts in the financial statement as well as disclosures in the notes to financial statements;

The validity and accuracy of the Cash in Bank - LCCA balance as of December 31, 2011 in the amount of P3.91M could not be ascertained due to non-preparation of the Bank Reconciliation Statement;

The erroneous recording of the newly constructed Materials Recovery Facility under the GIZ-EFOS project to Other Payables instead of recording to Construction-In-Progress or an asset account in the amount of P781,005; and

The existence and validity of the PPE accounts totaling P16.54M as of December 31, 2011, could not be ascertained due to the failure of management to conduct the annual physical count of its properties.

Municipalities Northern Samar 1. Allen

Qualified

No physical count on Inventories and Property Plant

Equipment; Cash in Bank No bank reconciliation

2. Biri Qualified Unliquidated Cash Advances; Real Property Tax Receivable was not set up; Special Education Tax Receivable was not set up; Deferred RPT Income not set up; and Deferred SET Income not set up.

3. Bobon Qualified Property, Plant & Equipment doubtful; Account Receivable uncertain

4. Capul Qualified PPE - no complete records and physical count; and Payroll Fund unreconciled.

5. Catarman Qualified Cash in Bank-LCC and Cash in Bank-LCSA has no Bank Reconciliation Statement.

6. Gamay Qualified Personal Services Understated; and Maintenance and Other Operating Expenses Overstated.

7. Laoang Qualified Unrecorded loan from National Housing Authority Non Existence of the inventory account

8. Lapinig Qualified Accounts for July to December was not submitted 9. Lavezares Qualified Account Receivable overstated 10. Lope de Vega Qualified No basic accounting books of accounts 11. Mapanas Qualified Personal Services Exceeded the allowable PS Level;

Obsolete and unserviceable properties remained undisposed; Expenses for honoraria, representation and, medicines

exceeded its appropriation.12. Mondragon Qualified Unliquidated Cash Payroll Fund and Advances to Officers

and Employees, expenses understated; IRA understated; and Property, Plant & Equipment - no inventory report.

13. Palapag Qualified Personal Expenses and Electricity Expenses were understated. 14. Pambujan Qualified Property, Plant & Equipment - no physical inventory;

Depreciation Expense Account was not provided; and Loan Receivables-Others was dropped without authority.

15. Rosario Qualified Receivable Account was overstated; and Non-liquidation of Cash Advances for Traveling Expenses

16. San Antonio Qualified Inventories and PPE - no physical count. 17. San Isidro Qualified Inventories not ascertained

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18. San Jose Qualified Medicines, Drugs and Medical Supplies found to have incomplete documentation.

19. San Roque Qualified Cash in Vault undeposited - P2.68M; Advances to Officers and Employees unliquidated; Furniture and Equipments understated; and Property, Plant and Equipment - no Physical Inventory

20. Silvino Lubos Qualified Undeposited Cash in Vault; Property Plant and Equipment not ascertained; Unliquidated Advances to Officers and Employees; Depreciation Expense not provided; and Construction in Progress-Agency Asset, were dropped

without inspection report 21. Victoria Qualified Advances to Officers and Employees not settled. 22. Catubig Disclaimer Incomplete Financial Reports 23. Las Navas Disclaimer Financial Statement submitted only for GF 24. San Vicente Disclaimer Financial Statement not supported by basic accounting records

such as ledger and journals. Municipalities Samar 1. Basey

Qualified

The value and existence of Reforestation-Upland and

Swampland and Work//Other Animals and Breeding Stocks amounting P14.25M and P2.76M, respectively, and the value of Loans Receivable – Others amounting P6.63M are doubtful due to unrecorded losses of properties and the remote possibility of collection of the receivables;

The value of IT Hardware and Software with a net book value of P3.24M is unreliable because the asset is unserviceable; and

RPT/SET Receivable and Due from Other Funds amounting to P33.23M and P92.29M, respectively, could not be considered current as the first is unrealizable and the later is composed of almost completed and completed Infres projects not yet turned-over to the municipality.

2. Calbiga 3. Zumarraga

Qualified Non-submission of the inventory report and non-maintenance of PPE Ledger Cards for fixed assets amounting to P 44.26M and P55.25M, respectively.

4. Daram Qualified Non-submission of the inventory report and non-maintenance of PPE Ledger Cards for fixed assets amounting to P 66.19M; and

The accuracy of the Cash in Bank, LCCA amounting to P10.12 could not be established due to the absence of Bank Reconciliation Statements.

5. Jiabong 6. San Jose de

Buan

Qualified The existence of PPE accounts valued at P37.58M and 37.58M, respectively, could not be established due to the failure to conduct physical inventory; and

The existence and accuracy of the Cash in Bank-LCCA account amounting to P7.96M and P7.96M, respectively could not be established due to the absence of the Bank Reconciliation Statements.

7. Marabut

Qualified The existence of the PPE and Other assets accounts valued at P17.09M could not be ascertained due to the failure to conduct physical inventory of all properties and the absence property ledger cards;

The validity of the Cash in Bank- LCC and Loans Payable-Domestic accounts valued at P3.80 and P7.74M,

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respectively, are doubtful due to non-preparation and non-submission of the Bank Reconciliation Statements, and non-recording of several loans which resulted to an understatement of the long-term liability account by P 8.23M.

8. Matuguinao

Qualified

The existence of the PPE valued at P21.16M, could not be established due to management’s failure to conduct physical inventory on the properties; and

The existence and accuracy of the Cash In Bank, LCCA account amounting to P8.90M, could not be established due to the absence of Bank Reconciliation Statements.

9. Pagsanghan Qualified Reconciling items totaling P721,322.65, remained unaccounted for despite the preparation of the Bank Reconciliation Statement;

Existence of cash advances amounting to P2.86M due to management’s laxity in granting additional cash advances despite non-settlement of previous cash advances;

Purchases of drugs and medicines amounting to P1.42M were not coursed thru the inventory account; and

The existence of the PPE valued at P30.04M, could not be established due to the failure to conduct physical inventory.

10. Paranas Qualified The existence of the PPE accounts valued at P70.57M could not be established due to the failure to conduct physical inventory and update the property ledger cards accordingly;

The Cash in Bank-LCCA account amounting to P6.16M was unreliable because reconciling items were not reconciled with the Cash balance per books despite the fact that Bank Reconciliation Statements were prepared.

11. San Jorge Qualified

Non-reconciliation of the balances of the Cash In-Bank account of P350,499 between the books of accounts and the records of the bank; and

Adjustment was made without the proper documentation, reducing the balance of the Advances to officers and Employees by P989,202.60, which affect the reliability of the presentation of said account in the financial statements.

12. Sta. Margarita Qualified Failure to conduct physical inventory of the PPE accounts valued at P35.95M, failure to transfer the completed public infrastructure projects to Registry of Infra Projects, and the absence of the physical inventory report of the PPE account totaling P36.25M; and

Failure to prepare the Bank Reconciliation Statement for Cash in Bank –LCCA amounting to P9.12M for the 4 funds.

13. Sto. Niño Qualified Failure to conduct physical inventory of PPE accounts valued at P8.92M;

Absence of the Bank Reconciliation Statements for Cash in Bank- LCCA account amounting to P2.92M; and

Absence of proof of ownership and the failure to maintain property ledger cards of the Land, Land Improvements and Building accounts recorded in the books at P3.76M.

14. Talalora Qualified The validity of Land, Land Improvements and Buildings valued at P2.64M could not be ascertained due to the absence of subsidiary ledgers; and

The propriety and legality of expenditures are doubtful due to non- submission for audit of fifty-five (55) disbursement vouchers and the supporting documents totaling P1.72M.

15. Tarangnan Qualified The existence of the PPE valued at P30.04M could not be

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established due to the failure to conduct physical inventory; and

Absence of proof of ownership of the Land, Land Improvements and Buildings recorded in the books at P9.74M and failure to maintain property ledger cards.

16. Villareal Qualified The existence of the PPE accounts valued at P50.33M could not be established due to the management’s failure to conduct physical inventory, absence of proof of ownership and failure to maintain property ledger cards and to apply depreciation on the properties.

17. Almagro Adverse Beginning balances of assets, liabilities and government equity accounts are materially misstated due to the failure to effect adjusting entries for the unrecorded and unaccounted transactions during CY 2010, such as the 596 check disbursements totaling P12.80M, receipts from IRA in the amount of P15.64M and other revenues derived from local taxes, penalties and charges, service income and other income at undetermined amounts;

Failure to conduct physical inventory, issue memorandum receipts and maintain property ledger cards and subsidiary ledgers for PPE account valued at P9,11M;

Unidentified cash advances amounting to P6.10M; Absence of bank reconciliation statements for Cash in Bank –

Current Account amounting to P5.83M; and Total assets and liability accounts amounting to P4.08M and

P6.47M, respectively, were not properly supported with general and subsidiary ledgers.

18. Pinabacdao Adverse The existence of the PPE accounts valued at P25.53M could not be ascertained due management’s failure to conduct physical inventory of all properties and the absence of property ledger cards;

Non-recording of transferred funds, IRA and various procured assets like livelihood kits and heavy equipment amounting to P4M, IRA and various procured assets amounting to P3M, P5M and P2.5M, respectively, resulting in the understatement of Cash and PPE;

Loans granted to individuals and POs for livelihood assistance amounting P2.45M remains outstanding and uncollected without provisions for allowance for bad debt, thus affecting the valuation of Loan Receivable-Others, and the delayed submission of FS.

19. Gandara

Disclaimer

Check Disbursements Vouchers and supporting documents pertaining to the LGU’s LBP-Calbayog General Fund bank account for the period covered May 2011 to December 2011 with a total amount of P46.55M and Report of Disbursements and supporting payrolls for Cash Disbursement covering the period March 2011, [October] to December 2011 amounting to P40.23M remained unsubmitted.

20. Hinabangan Disclaimer

Failure to submit inventory report and maintain PPE Ledger Cards for the fixed assets amounting to P28.91M;

Presence of un-submitted disbursement vouchers and liquidation vouchers amounting to P16.51M and P8.48M respectively;

Recording of P16.86M grant from NGA as Income and the non-preparation and submission of Bank Reconciliation

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Statements. 21. Motiong Disclaimer

Failure to submit the inventory report, and to maintain PPE Ledger Cards for the fixed assets amounting to P49.71M;

Unrecorded Due from Other Funds as of December 31, 2010 in the GF amounting to P24.21M as the reciprocal account for the Trust Fund for Infrastructure for Rural Productivity Enhancement Sector (InfRES) Project understate the Asset and Equity and the non-preparation and submission of Bank Reconciliation Statements.

22. San Sebastian Disclaimer

Failure to submit the inventory report and to maintain PPE Ledger Cards for the fixed assets amounting to P25.10M;

The presence of unreconciled difference of Cash in Bank Account against the records of the depository banks amounting to P3.65M due to the non-preparation and submission of Bank Reconciliation Statements.

23. Sta. Rita Disclaimer The existence of the PPE accounts valued at P125.73M could not be ascertained due to the failure to conduct physical inventory of all properties and the absence property ledger cards.

Cash on Hand amounting to P29.85M in the Consolidated Cash Flow Statement did not tally with the Cash on Hand account in the Balance Sheet amounting to P26.82M, thereby, showing a difference of P3.03M; and

The validity of Loans Payable – Domestic account amounting P33.74M is doubtful due to non-recording of loan secured from Department of Finance-Municipal Development Fund Office (DOF-MDFO) resulted to an understatement of the long-term liability account by P1.93M; and the delayed submission of FS.

24. Tagapul-an Disclaimer The absence of physical inventory report, property ledger cards and memorandum receipts and failure of the LGU to maintain general and subsidiary ledgers for PPE accounts valued at P47.64M;

Lack of subsidiary ledgers and schedules indicating as to whom, when and for what purposes the cash advances were granted, amounting to P3.53M;

Absence of Bank Reconciliation Statements for Cash in Bank-Current Account and Cash in Bank-Savings Account amounting to an overdraft of P789,991 and P309,476 respectively; and

Management’s assertions of completeness, accuracy, existence and rights/obligations over the total assets and liability accounts, amounting to P3.05M and P5.78M, respectively, could not be established due to the failure of the Accountant to maintain complete journals, general and subsidiary ledgers.

Municipalities Southern Leyte 1. Bontoc

Unqualified

2. Anahawan Qualified Accounts payable were taken up in the books without the required supporting documents;

Current Liabilities have abnormal balances amounting to P437,417.73;

Inventory accounts were affected due to purchases of drugs and medicines of P180,139.80 from the special trust funds

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which were accounted as an outright deductions against the funds;

Furnitures and Fixtures were understated due to non-booking up of the two donated hospital beds;

Medical, Dental and Laboratory Equipment used in the Municipal Health Office were not booked up;

Some asset accounts were undervalued amounting to P570,839.50 due to erroneous classification of major repairs to Repairs and Maintenance Expense;

Completed projects were still recorded under Construction In Progress due to the absence of documents to support their booking up under the appropriate asset account; and

Due from NGOs/Pos in the amount of P236,666 and Advances to Officers and Employees amounting to P766,619.55 were doubtful of its existence affecting the receivable and equity account.

3. Hinunangan

Qualified Completed Bantay Dagat Watch Tower funded out of German Technical Cooperation (GTZ) fund in the total amount of P996,427.50, remained as Construction-in-Progress (CIP) account in the books, thus, overstating the CIP account by P996,427.50 and understating the Public Infrastructure with the same amount;

Failure to take up inventory accounts purchases of supplies, construction materials, drugs and medicines and other supplies amounting to P333,423, resulting to understatement of supplies expense accounts and corresponding overstatement of the maintenance and other operating expenses account with the same amount.

4. Hinundayan

Qualified Failure to maintain PPE Ledger and Property Cards, thus accuracy and validity of the PPE accounts amounting to P28.72M could not be ascertained.

5. Pintuyan

Qualified Failure to close completed Infra Projects, recorded under CIP account, to Public Infra account in the total amount of P1.12M and transfer the Public Infra account to the Registry of Public Infra, thereby overstating the PPE account; and

Unliquidated Advances to Officers and employees in the total amount of P2.47M.

6. San Francisco

Qualified Failure to close completed public infra projects recorded under CIP account to Public Infrastructure account and transfer to the Registry for Public Infrastructure for the total amount of P12.55M; and

Unliquidated Cash Advances granted to Officers and Employees for the total amount of P 1.40M.

7. San Ricardo

Qualified Failure to transfer Public Infrastructure Project amounting to P1.06M to registry of Public Infra, in effect, overstating the PPE account and failure to transfer completed School Buildings amounting to P4.18M to various recipient schools, and were not dropped form the books of the municipality, resulted in the overstatement of the assets of the municipality

8. Silago

Qualified Non-maintenance of PPE Ledger Cards and Property Cards by the Accounting and property Supply Office.

9. Sogod

Qualified Three hundred seventy nine (379) check disbursements in the aggregate amount of P12.03M were recorded in the Journal of Check Disbursements but the corresponding disbursement vouchers were not submitted for audit.

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10. St. Bernard Qualified Erroneous recording of transactions under the Special Trust Fund EFOS resulted to the incurrence of negative balance amounting to P846,801 under the account Other Payables.

The repair and rehabilitation of irrigation canals under EFOS amounting to P3.38M was not booked up as Construction In progress – Irrigation, Canals and laterals, thus understating the asset account.

Purchase of medicines under the Philhealth Capitation Fund amounting to P108,605 was not booked up as inventory thus understating the asset account, Medical and Dental Supplies Inventory.

11. Libagon Qualified Accuracy, correctness, existence of recorded balance of P33.90M for PPE accounts could not be relied upon due to the inclusion of unserviceable properties not yet disposed, failure of the agency to take up inventory account amounting to P2.33M;

Unliquidated Advances to officers and employees totaling P789,342.

12. Liloan Qualified Failure of the Management to transfer to the recipient schools and to drop from the books the completed school buildings and other structures accounts classified under the PPE account in the SEF books totaling P186,235 and P47,508 respectively, and P18.32M in the GF books, resulted in the overstatement of the total assets by P18.55M as of year-end.

13. Limasawa 14. Macrohon

Qualified Doubtful accuracy and reliability of PPE accounts due to the absence of physical inventory report.

15. Malitbog Qualified Doubtful accuracy and reliability of cash and PPE accounts and improper utilization of the 20% EDF.

16. Padre Burgos

Qualified Overstatement/Understatement of several accounts due to accounting errors and erroneous classification of major repairs of agency as MOOE instead of Capital Outlay and

Doubtful accuracy and reliability of PPE accounts due to the absence of physical inventory report and inconsistent provision of depreciation expenses on agency assets.

17. San Juan Qualified Accuracy and reliability of the balances of trust liability accounts for all funds could not be ascertained due to the existence of negative balances; and

The Cash in Bank account balance for GF is doubtful due to the existence of reconciling items in the total amount of P1.88M as shown in the Bank Reconciliation Statement.

18. Tomas Oppus Qualified Doubtful accuracy and reliability of PPE accounts due to the

absence of physical inventory report and incomplete accounting records, and erroneous charging to MOOE the renovation of municipal building instead of Capital Outlay.

Region IX Province Zamboanga del Norte

Unqualified

Zamboanga Sibugay Qualified Refer to ISR Zamboanga del Sur Adverse Refer to ISR Cities 1. Dapitan 2. Dipolog 3. Pagadian

Qualified

Refer to ISR

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4. Zamboanga 5. Isabela Disclaimer Refer to ISR Municipalities Zamboanga del Norte 1. Baliguian

Qualified

Failure to prepare and submit the monthly Bank

Reconciliation Statements; Unliquidated cash advances; Receivable account balance could not be relied upon; Failure to conduct physical inventory of all its PPE and the

absence of property ledgers; Collections of SET were not deducted from the SET

Receivable; and Non-remittance of trust liabilities.

2. Godod Qualified Failure to reconcile physical inventory report with the general ledger accounts, maintain property ledger cards and to report damaged/unserviceable property rendered the valuation of PPE amounting to P37.64M doubtful.

3. Gutalac Qualified Failure to prepare the Monthly Reports of Fuel Consumption rendered the accuracy and validity of the Gasoline, Oil and Lubricants expense account totaling P7.26M doubtful.

4. Jose Dalman Qualified Failure to submit the annual physical inventory report of PPE totaling P52.23M.

5. Kalawit Qualified The accounts RPT/SET Receivables and Deferred Real Property/Special Education Tax Income were recorded in the books not in accordance with Section 20, Vol. I of the manual on NGAs, resulting to inaccuracy of the financial statements;

Public Infrastructures account totaling P1.37M was not transferred to the appropriate Registry of Public Infrastructure, thus, overstating the assets;

Completed projects are still recorded as Construction in Progress totaling P7.32M, causing misclassification of assets.

6. Katipunan Qualified Outstanding cash advances of P8.45M were not liquidated as of December 31, 2011;

The Municipality failed to provide sufficient budgetary allocation for electricity expenses;

The municipality incurred liability without recording it in the book of accounts due to the deficiency of appropriations, resulting to understatement of liability and expenses;

The municipality extended honoraria to various national government officers and employees;

The municipality failed to remit to the Barangay the share on real property tax; and

The municipality recorded bank charges relative to the opening of Letter of Credit without the necessary documentations.

7. Labason Qualified The concerned LGU officials and employees failed to conduct comprehensive physical inventory of all its properties and prepare complete reports thereon, precluded the audit team to determined the actual existence, validity and correctness of the recorded cost of PPE valued in the books at P36.88M as of December 31, 2011.

8. La Libertad Qualified The Payroll Fund and Due to Officers and Employees account were overstated by P349,080 due to the non-recording of CN No. 2011-060;

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The prior year Advances to Officers and Employees account had increased by P292,649.50 due to inability to enforce the regulations on the granting, utilization and liquidation of cash advances;

The Inventory account had decreased by P393,288.59 due to the preparation and submission of the MRSMI by the Property Officer to the accounting office;

Failure to conduct physical inventory of its PPE accounts totaling P12.14M;

The Municipality did not procure their common-use supplies and materials amounting to P274,975 from the PS of the DBM, contrary to the provisions of RA 9184 and its Implementing Rules and Regulations, Administrative Order NO. 17, DBM Circular Letter No. 2011-6 and the PhilGEPS;

The LGU is not registered with the PhilGEPS, thus, all of its procurement activities amounting to P1.30M, were not posted in the System, thus, the municipality was unable to fully benefit from the services offered by the PhilGEPS; and

Appropriation for the 20% of the Annual IRA for Development Projects included items which are not qualified under the Joint Memorandum Circular No. 1, s 2005 amounting to P2.23M which resulted to lesser development projects to the municipality.

9. Leon B. Postigo Qualified Failure to reconcile physical inventory report with the general ledger accounts, maintain property ledger cards and to report damaged/unserviceable property rendered the valuation of PPE amounting to P15.93M doubtful; and

Unliquidated Advances to Officers and Employees of P295,633.

10. Liloy Qualified The existence and valuation of the year-end balance of Other Assets accounts totaling P4.05M could not be ascertained due to the failure to conduct inventory.

The balance of plant, equipment and vehicle accounts in the total amount of P10.94M is doubtful because there was no comprehensive physical inventory, reconciliation of inventory report and accounting records.

11. Manuel Roxas Qualified Outstanding unliquidated cash advances as of December 31, 2011 totaled P8.87M; and

The Appropriation for the 20% Annual Internal Revenue Allotment (IRA) for development projects included items which are not qualified under the Joint Memorandum Circular No. 1, s. 2005 dated September 20, 2005 which resulted to lesser development projects to the community.

12. Manukan Qualified Failure to maintain various registries of public infrastructures; resulting to non-disclosure of total amount of completed public infrastructure projects and small tangible items with serviceable life of more than one year were included as part of Office Equipment.

13. Mutia Qualified The agency has utilized the amount of P578,972.93 for the purchase of Computers, Cell phones and other office equipments from the trust funds entrusted to them by the Department of Agriculture amounting to P29.10M which is intended for the rehabilitation of farm to market road;

Outstanding unliquidated cash advances has increased to P1.40M for CY 2011.

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14. Piñan Qualified

The LGU has not come up with an Inventory Report despite the issuance of an Office Memorandum No. 2010-08-043 dated August 20, 2010 by the local chief executive creating an Inventory Committee.

15. Polanco Qualified Incurrence of slippage or possible liquidated damage for failure on the part of the contractor to complete the project within the specified contract time.

Cash advances accumulated an outstanding balance in the total amount of P2.85M, remained unliquidated;

The Statement of Bank Reconciliation contained prior year’s adjustments in the cashbook in the amount of P63,659.90 without any document to support the transaction and disbursements s of November 30, 1995 totaling P821.73 representing reconciling items remained unrecorded in the books;

Non-maintenance and non-preparation of the Monthly Report of Accountability for Accountable Forms (Checks).

16. Rizal Qualified There is a reasonable assurance that the financial statement are free of material misstatement/s and were prepared in accordance with the applicable laws, rules and regulations and in conformity with generally accepted accounting principles.

17. Salug Qualified The existence and valuation of the year-end balance of Plant and Equipment accounts totaling P55.81M and other assets of P7.54M could not be ascertained due to the failure of the agency to submit a complete and reliable inventory report, maintain subsidiary records and follow procedures on inventory control.

18. Sergio Osmeña Qualified The Revenue Collection Clerks were delayed in the turnover of their collections to the Treasurer ranging from 18 to 336 days;

Unliquidated Cash advances granted to Officers and Employees for travel and other purposes in the total amount of P1.44M from two months to over five years as of December 31, 2011;

Payroll Fund remained unliquidated over a period of time accumulated to P 4.20M as of December 31; and

The Municipal Treasurer failed to deposit intact all her collections reported as Cash in Vault in the amount of P272,348 as of December 31, 2011.

19. Siayan Qualified Failure to submit the annual physical inventory report of PPE totaling P80.97M.

20. Sibutad Qualified Accumulation of Advances to Officers and Employees and Accounts Receivables –Disallowances in the total amounts of P2.93M and P656,885.00.

Failure to conduct inventory taking on the PPE amounting to P24.75M.

21. Sindangan Qualified Failure to submit an annual physical inventory report of PPE totaling P157.65M.

22. Siocon Qualified

The financial statements, which are the representations of Management, present fairly, in all material respects, the financial position of the Municipality of Siocon, Zamboanga del Norte as of December 31, 2011, and the results of its operations and cash flows for the year then ended.

23. Sirawi Qualified Non-recording of its installment sale of land had overstated its land and understated its receivables, and non-recording of its

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payroll liabilities resulted to the understatement of liability and understatement of expenses.

24. Tampilisan Qualified the balance of the Gasoline, Oil and Lubricants Inventory Account totaling P1.93M was not ascertained due to the failure of the General Services Office to regularly prepare and update the Monthly Report of Fuel Consumption rendering the accuracy and reliability of the account balance doubtful.

Municipalities Zamboanga del Sur 1. Aurora

Qualified

The agency’s reported income for the year ended December

31, 2011 is overstated by P27.22M due to recognition of Grants and Donations.

Failure to provide depreciation on Buildings and Land Improvements value in the books at P4.96M.

2. Bayog Qualified LGU’s procurement did not conform with RA 9184; Claims were paid without complete documentation; Cash transactions were not properly monitored resulting to

cash overdraft of P31.45M, stale checks of P188,700, bank penalties of P6,200, unrecorded interest income of P22,167.84 and long outstanding reconciling items;

Expenditures for Personal Services exceeded the 55% limitations by P5.62M;

Taxes withheld on goods and services totaling to P1.17M were not remitted to BIR.

3. Dimataling Qualified There were outstanding cash advances amounting to P722,588.58, overstating the total current assets, interest of P1.63M have not been properly recognized; and

Failure to deposit the required cash amounting to P643,120.71

4. Dinas Qualified Non-preparation of the Bank Reconciliation Statements for cash in bank account resulting to failure to determine the reconciling items totaling to P1.12M;

Additional cash advances were granted to various officials and employees despite of their unliquidated or pending cash advances of P8.55M resulted to overstatement of assets and understatement of the expense accounts; and

Failure to set-up depreciation for some of its PPE, resulting in the understatement of its accumulated depreciation and overstating the total assets.

5. Dumalinao Qualified Huge amount of collections recorded in the Cash in Vault account for all funds totaling P1.20M and several differences were noted in the monthly ending balances of the Cash in Vault accounts for the General, Special Education and Trust Fund;

Cash advances totaling P4.05M as of December 31, 2011 booked up under the Advances to Officers and Employees account remained unliquidated for a long period of time; and

The bidder’s bonds posted by the three(3) participating bidders in the procurement of ten(10) units heavy equipments totaling P33.08M were all insufficient in amounts resulting to a disallowance.

6. Dumingag Qualified The accuracy of the Cash and Receivable account could not be ascertained due to the failure to liquidate cash advances granted to officers and employees amounting P1.46M and P2.17M, respectively; and

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The accuracy and condition of PPE totaling P150.65M could not be determined due to the continuous failure to conduct physical count of its PPE and failure to close the Public Infrastructure amounting P166,712.90.

7. Guipos Qualified Cash advances for the payroll fund account of P2.47M remained unliquidated and additional cash advances were granted despite of their unliquidated or pending cash advances resulted to overstatement of assets and understatement of the expenses accounts; and

Stale checks totaling to P82,072.55 were not adjusted at year-end resulting to understatement of accounts payable and understatement of cash in bank.

8. Josefina Qualified The correctness of Cash account amounting P13.19M could not be ascertained due to the failure to submit bank reconciliation statement;

The accuracy of the Receivable account could not be determined due to the failure to liquidate cash advances granted to officers and employees amounting P1.58M; and

The correctness of the PPE account amounting P44.34M was doubtful due failure to conduct physical count to determine the existing assets.

9. Kumalarang 10. Lakewood

Qualified LGU’s procurement did not conform with RA 9184; Claims were paid without complete documentation; Cash overdraft of P44.67M (Kumalarang), stale checks of

P16,098.14 and P16,098.14, respectively, bank penalties of P58,800 and P3,960, respectively and long outstanding reconciling items;

Expenditures for Personal Services exceeded the 55% limitations by P6.25M and P5.62M, respectively; and

Taxes withheld on goods and services totaling to P3.66M and P419,471.82, respectively were not remitted to BIR.

11. Labangan Qualified Unliquidated cash advances accumulated to P5.88M; Failure to conduct physical inventory of PPE valued at

P76.75M; Failure to book-up the cost of one (1) unit Loader, valued at

P18.5M understating asset account and corresponding liability account; and

Spent P100,689.61 for incentives to collectors charged to 1% proceeds of the Special Education Fund (SEF) on the real property tax.

12. Lapuyan Qualified Failure to liquidate outstanding cash advances in three funds amounting to P 4.18M and of two (2) Disbursing Officers totaling P 725,640.71;

Failure to remit taxes withheld on goods and services totaling P1.56M and to remit in full the 25% share of the barangays from the basic real property tax collections amounting to P 406,177.67; and

Failure to open a separate account for funds received from DSWD as required pursuant to their Memorandum of Agreement.

13. Mahayag Qualified The validity and correctness of the Cash Account could not be ascertained due to the failure to adjust stale checks amounting P320,953, the Bank Reconciliation Statement could not be verified for failure to submit the paid checks and banks statements;

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Failure to liquidate cash advances of the officials and employees amounting to P4.10M;

Failure to conduct physical count and to booked-up the equipment purchased out sourced from PDAF;

Failure to recover the cash overdraft amounting to P20.21M; There were unauthorized borrowings of P4M from 20% EDF,

incurred PS disbursement in excess of PS cap totaling P11.26M; and

Misstatement of Income by P1.76M and there were expenses incurred in violation to laws, rules and regulations.

14. Margosatubig Qualified Unliquidated cash advances in the total amount of P 5.53M; Unsubmitted Bank Reconciliation Statement; Various expenditures amounting to P3.39M were

inappropriately charged to Other MOOE; Confidential and Intelligence expenses incurred totaling

P1.49M exceeded the budgetary limitation; and PPE Account totaling P115.5M could not be ascertained due

to the continued inclusion of inventory items, expense and other accounts which were classified as PPE.

15. Midsalip Qualified Uncorrected/unadjusted discrepancies and disagreements between the Treasury Records and General Ledger totaling P1.93M; and

Misclassification of expenditures granted to NGOs totaling P2.50M.

16. Molave Qualified Failure to liquidate cash advances in the total amount of P2.87M;

Failure to record in the specific accounts the expenditures charged to account Other MOOE in the total amount of P6.42M;

Failure to collect Receivables of loan granted to Municipal Officials and Employees amounting to P2.66M; and

Failure to collect receivables from RPT/SET in the amount of P3.47M; and

Failure to register nine (9) parcels of land in the name of the municipality.

17. Pitogo Qualified Interest/financial charges incurred amounting to P486,245.66 was not properly recognized in the books understating the LGU’s expenses and overstating its income as presented.

18. Ramon M. Magsaysay

Qualified Failure to book-up in the inventory report one motor vehicle donated, thus understated the asset by P600,000, Charged irrelevant expenditures to the 20% Development Fund amounting to P106,858.60;

Failure to implement projects amounting to P300,000; Failure to prepare criteria for the payment of tuition fees of

scholars in the total amount of P3.92M and Failure to account distribution of 2M pcs of polytheline bags

purchased amounting to P950,000; Failure to liquidate Cash Advances amounting to

P811,359.98; Failure to adjust bank reconciling items noted in the Bank

Reconciliation Statements for the year; and Failure to collect CY 2010 delinquent RPT/SET.

19. San Pablo Qualified There was huge amount of collections recorded in the Cash in Vault account for all funds totaling P572,180.92 exist in the

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books and remained undeposited at year end; The Municipality has no existing copies of documents

showing ownership or even right to possess on their parcels of land as booked up totaling P517,390;

Cash advances totaling P3.71M booked-up under the Advances to Officers and Employees account remained unliquidated for a long period of time;

Failure to maintain Property Cards for all PPE valued at P76.05M;

Depreciation expense on various depreciable properties with total book value of P33.86M was not set-up.

20. Sominot Qualified Failure to prepare and submit the Bank Reconciliation Statements;

No physical Inventory of PPE and failure to provide depreciation on all depreciable assets; and

Failure to recognize/set up inventory accounts on the procurement of various supplies and materials, gasoline, fuel and oil instead of directly charging it to expenses.

21. Tabina Qualified Unliquidated cash advances amounting to P3.50M. 22. Tambulig Qualified Failure to liquidate long outstanding cash advances

amounting to P4.13M; Failure to follow up the missing vehicles recorded in the

Report on the Physical Inventory of PPE; and Failure to prepare financial statements for the economic

enterprises; and 23. Tigbao Qualified LGU’s procurement did not conform with RA 9184;

Claims were paid without complete documentation; Undeposited Collections; cash transactions were not properly

monitored resulting to bank penalties of P50,990, stale checks of P10,178 and long outstanding reconciling items;

Unliquidated cash advances totaling P4.11M; Taxes withheld on goods and services totaling to P466,819

were not remitted to BIR; and Failure to conduct physical inventory of its properties.

24. Tukuran Qualified There were huge balances of cash in vault account amounting to P2.46M;

Unliquidated Cash Advances to officers and employees amounting to P1.63M; and

PPE valued in the books totaling P137.87M could not be ascertained due to the failure to conduct annual physical inventory of fixed assets.

25. Vincenzo Z. Sagun

Qualified Failure to deposit the huge balances of Cash in Vault account in all funds in the total amount of P1.63M

Failure of the officials and employees to liquidate cash advances in totaling P1.97M; and

Failure to submit physical inventory report of inventories amounting to P447,621.90 and to complete inventory report of PPE totaling P64.82M.

26. San Miguel Adverse Non-preparation of Bank Reconciliation Statement for cash in bank account totaling P23.74M;

Failure to set-up depreciation for some of its PPE, resulting to understatement of its accumulated depreciation account;

Long outstanding Accounts Payable amounting to P13.35M; Additional cash advances were granted to various officials

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and employees despite of their unliquidated or pending cash advances; and

Receivables-Disallowances/Charges account in the GF totaling to P156,279 remained unsettled in the books beyond three (3) years or more.

Municipalities Zamboanga Sibugay 1. Diplahan 2. Imelda

Unqualified

3. Alicia Qualified Three parcels of Land amounting to P30,000 were not booked up under PPE-Land;

Accounts Receivable of P520,162.00 were not taken up in the books;

Fully completed projects totaling to P10.20M remained under Construction in Progress account;

Goodwill collected were credited to income; Cashbook balance for Cash in Vault and Cash in Bank

account were not reconciled monthly with the books of account; and

Non-preparation of the Monthly Bank Reconciliation Statements.

4. Buug Qualified Failure to disclose the LGU Loan intent; Failure to conduct annual physical inventory of PPE with net

book value of P62.88M; and Other Structures-Building amounting to P1.68M could not be

located and accounted for making the account balance unreliable.

5. Ipil Qualified Non-reconciliation of inventory report of PPE in the total amount of P382.79M with the records maintained by the Accounting Office and Treasury Office.

6. Kabasalan Qualified Cash advances granted to municipal officials and employees amounting to P4.77M remained unsettled;

Inclusion of Government Equity amounting to P13.06M under the Trust Fund due to the failure to submit pertinent documents of completed projects resulting to the inaccurate presentation of said accounts; and Fixed Assets valued at P55M more or less were not covered with insurance.

7. Mabuhay 8. Olutanga

Qualified Cashbook balance did not reconcile with the Subsidiary Ledger maintained by the Office of the Municipal Accountant.

9. Malangas Qualified Additional Cash Advances were granted to officials and employees despite the unliquidated previous cash advances.

10. Naga Qualified Cash Advance balance of P20.44M remained unsettled; Asset and liability account reflect an abnormal balance as of

December 31, 2011; Long-term loans availed by the LGU thru the Land Bank of

the Philippines were not properly maintained as special accounts;

Relevant and other important information on Long-term liabilities were not adequately disclosed in the Notes to Financial Statements; and

Prior year’s unpaid electricity bills amounting to P822,991.60 were paid out of the current year appropriation which resulted to overstatement of current year expenses.

11. Payao Qualified The validity, existence and correctness of could not be ascertained due to failure to conduct an annual physical

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inventory of PPE with a total cost of P41.39M. 12. R.T. Lim Qualified Cash advance balances of P4.48M related to travels and

other specific purposes remained unsettled at year-end; and Counter parting projects totaling P1.02M were directly

recorded as expenses and receivables amounting to P2.32M remained uncollected for more than five years.

13. Siay Qualified The Accounts Receivable WMSU Student Tuition Fee is understated by P351,240;

Failure to prepare and submit the Bank Reconciliation Statements casting doubts as to the correctness of the Cash in Bank balance;

Failure to remit various Accounts Payable totaling P1.68M as of December 31, 2011;

Two units unserviceable motor vehicles with book value of P250,000.00 were donated and transferred without complying with the guidelines on disposal and cost were dropped from the books;

Other Receivable amounting to P189,787 were not properly managed which may result to loss of scarce government funds; and

Failure to book up 21 items of various IT Equipment found at station thus understating the assets account.

14. Talusan Qualified The Municipal Treasurer’s Cashbook balance do reconcile with

that of the Subsidiary Ledger maintained by the Office of the Municipal Accountant, thus rendering the validity of the cash balances doubtful.

15. Titay Qualified Counter parting projects totaling P14,874,904.00 were directly recorded as expenses; and

Cash advances granted to municipal officials and employees amounting to P7.04M remained unliquidated as of December 31, 2011.

16. Tungawan Qualified Counter parting projects totaling P4,566,095.12 were directly recorded as expenses;

Cash advances granted to municipal officials and employees amounting to P3,223,740.00 remained unliquidated as of December 31, 2011; and

The utilization for fund transfer of P10M from the Bureau of Soils and Water Management were not yet validated due to the submission of incomplete reports thus, validity of said disbursements could not be ascertained.

Region X Province 1. Lanao del Norte 2. Camiguin

Unqualified

3. Bukidnon 4. Misamis Oriental 5. Misamis Occidental


Cities 1. Oroquieta

Unqualified

Refer to ISR

2. Cagayan de Oro 3. Gingoog 4. Iligan


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5. Malaybalay 6. Ozamis 7. Tangub 8. El Salvador 9. Valencia Adverse Refer to ISRMunicipalities Bukidnon 1. Don Carlos 2. Kibawe

Unqualified

3. Baungon 4. Malitbog 5. Talakag

Qualified The financial statements are not free of misstatements.

6. Cabanglasan

Qualified The Auditor has rendered a qualified opinion on the financial position of the Municipality of Cabanglasan as of December 31, 2011, and the results of its operations and its cash flows for the year then ended, as presented in the financial statements.

7. Impasug-ong

Qualified Failure to reconcile the inventory reports of its PPE worth P80.63M with the books of accounts of the Accounting Office.

8. Kalilangan 9. Libona 10. Maramag 11. Pangantucan 12. San Fernando 13. Sumilao

Qualified Non-conduct of physical inventory.

14. Kitaotao

Qualified The total Cash in Bank account balance of P27.96M maintained with LBP Don Carlos Branch have no supporting Bank Reconciliation Statements;

Failure to finalize the physical inventory report, casting doubts on the existence, and valuation of the PPE account balance in the total amount of P173.10M; and

Public Infrastructure account totaling P66.67M was not transferred to respective Registry of Public Infrastructures.

15. Lantapan

Qualified Fairness of the presentation of the financial statements as at the end of December 31, 2011 and for the year then ended.

16. Manolo Fortich

Qualified Equipment issued to end users were dropped from the books of accounts upon approval of the Requisition and Issue Slips, thus PPE was overstated by P506,328.48.

17. Quezon

Qualified The reliability and validity, existence and correctness of PPE - Land Account could not be determined due to inadequate records and failure to completely account the reported balance of P21.56M.

18. Damulog

Disclaimer Transaction vouchers covering the last four (4) months of the year under review were not made available in audit.

19. Dangkagan Disclaimer Cannot render an opinion on the fairness of the presentation of the financial statements due to its non-submission.

20. Kadingilan Disclaimer Cannot render an opinion on the agency’s financial condition due to the failure to submit its CY 2011 year-end financial statements.

Municipalities Camiguin 1. Mahinog

Unqualified

2. Catarman Qualified Inadequate Property records and the failure to conduct physical inventory on all their PPE, and Work, Other Animals totaling P23.59M and P611,300.00, respectively, as well as the non-reconciliation of the same between the accounting,

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GSO/municipal treasurer's and the agriculture office. 3. Guinsiliban Qualified The balances of Other Payables and due to/due from are of

doubtful validity due to the absence of individual Subsidiary Ledgers to support accuracy of the reported amount of P1.38M.

4. Mambajao Qualified Inadequate Property records and the failure to conduct physical inventory on all their PPE, and Work, Other Animals valued at P54.63M and P1.31M, respectively, as well as the non-reconciliation of the same between the accounting, GSO/municipal treasurer's office and the agricultural office, disparity of the recorded amount of the PPE totaling P7.12M.

5. Sagay Qualified Failure to support corresponding subsidiary records of its PPE valued at P14.17M and to conduct physical inventory.

Municipalities Lanao del Norte 1. Bacolod

Qualified

Unliquidated cash advances amounting to P247,521; Doubtful validity and accuracy of the PPE valued at P31.52M; Dormant Other Receivables amounting to P1.83M.

2. Baloi 3. Matungao 4. Tagoloan 5. Pantao-Ragat

Qualified Failure to submit Bank Reconciliation Statements; and Failure to conduct physical inventory of government

properties, and Deficiencies noted in the procurement of goods and services.

(Pantao-Ragat) 6. Baroy Qualified PPE account balance of P15.93M could not be ascertained

due to the failure to complete the inventory taking and reconcile the physical inventory with the book of accounts;

Due To LGU’s accounts totaling P1.88M could not be ascertained as to correctness.

7. Kapatagan Qualified Unadjusted Reconciling items; Cash disbursements of P1.42M representing cooperative

remittances were made thru cash advances of the municipal treasurer instead of direct payment thru check; and

Unliquidated cash advances amounting to P1.27M. 8. Kauswagan 9. Linamon

Qualified The validity and existence of the balances of PPE amounting to P19.32M and P52.43M, respectively (net of depreciation) could not be ascertained due to the failure to conduct physical inventory and maintain/update corresponding PPE ledger cards.

10. Kolambugan Qualified Incomplete property ledgers/records and physical inventory taking and reporting of PPE amounting P66.27M.

11. Lala 12. S.N. Dimaporo

Qualified The validity and propriety some financial transactions could not be ascertained due to inadequate control measures by the agency.

13. Maigo Qualified Unliquidated Cash Advances of P776,588.77; and PPE amounting to P35.50M valuation not established.

14. Munai Qualified PPE unreliable due to failure to conduct physical inventory. 15. Nunungan Qualified Bank service charges amounting to P8,579.50 incurred due

to dormant accounts of the LGU; and Contracts of infrastructure projects were not subjected to

contract reviews. 16. Pantar Qualified Physical inventory not conducted;

Annual Procurement Program not prepared; and Contributions due to government agencies not remitted.

17. Poona Piagapo

Qualified Inventory report not prepared, 5% Gender and Development Fund not provided in the Municipal Annual Budget, and purchases of construction materials not paid in check.

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18. R. Magsaysay Qualified Failure to submit bank reconciliation statements and conduct physical inventory of government properties, thus, affecting the reliability of the cash and property accounts.

19. Salvador Qualified The agency continued to record depreciable asset accounts of P26.12M at cost without the corresponding depreciation expenses/ accumulated depreciation in a yearly basis; and

No Subsidiary ledgers were maintained by the accounting unit of the LGU.

20. Sapad Qualified Cash in bank accounts amounting to P1.54M were not accurately verified and ascertained due to the absence of BRS;

The agency continue to record depreciable asset accounts of P18.08M at cost without the corresponding depreciation expenses/ accumulated depreciation in a yearly basis; and

PPE of P1.50M were inclusive of unserviceable PPEs and still carried in the books of accounts due to failure to apply for its disposal or dropping from the books of accounts resulting to overstatement of asset accounts.

21. Tangcal Qualified Unremitted Due to GSIS account amounting to P5.97M; and PPE of P25.80M were inclusive of unserviceable PPEs and

still carried in the books of accounts due to failure to apply for its ultimate disposal or dropping from the books of accounts.

22. Tubod Qualified Dormant Receivables and Payables Accounts totaling P3.34M and P387,292.08, respectively; and

Unserviceable properties totaling P4.37M not properly disposed of and dropped from the books of accounts.

Municipalities Misamis Oriental 1. Balingasag 2. Gitagum 3. Kinoguitan

Unqualified

4. Alubijid Qualified Failure to recognize all acquisition of small tangible items under inventory and/or expense account instead of capital outlay, thus overstating the PPE account during the year; and

Improper classification of expenses. 5. Balingoan Qualified Inability to reconcile the cash in bank account; and

Failure to conduct physical inventory of its PPE which has a material decrease in amount by P7.5M.

6. Binuangan Qualified Unliquidated cash advances by the officers and employees amounting to P144,679.53; and

Failure to submit Inventory of the PPE valued at P41.22M. 7. Claveria Qualified The recorded balance of the land and building accounts in the

Agency’s books is overstated by P886,488, and property accounts in the total amount of P155.673M is of doubtful validity due to the inadequacy of lapsing schedule prepared and non-submission of the property inventory report.

8. Initao Qualified Unsettled cash advances to officers and employees amounting to P946,350 resulting to its low collections and settlement; and

Failure to prepare the Bank Reconciliation Statements that would determine the accuracy of cash in bank account of P25.66M.

9. Jasaan Qualified Delay in the preparation and submission of Bank Reconciliation Statements (BRS); and

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Non-submission of inventory reports. 10. Lagonglong Qualified The asset and equity was overstated by P373,655.96 due to

unliquidated cash advance; Dormant book reconciling items; Unreconciled understatements of P129,691 and

overstatements of P84,866 in the Cash in Bank account; and Unreconciled inventory of PPE items of P3.058M and

properties of P19.48M not subjected for depreciation, resulting to overstatement of asset and equity accounts in the absence of the updated property cards.

11. Laguindingan Qualified Failure to transfer to the Registry of Public Infrastructure all completed infrastructure projects thereby, overstating the fixed assets and government equity accounts by P29.26M.

12. Libertad Qualified Non-preparation of Bank Reconciliation Statements thus, the accuracy of the cash in bank balance of P6.14M could not be determined.

13. Lugait 14. Manticao

Qualified The absence of Reports on the Physical Count of Inventories (RPCI) and PPE, are of doubtful validity and existence of long outstanding /dormant Receivable Accounts and stale checks that remained unadjusted in the books amounting to: Mun. Receivable Accts. Amt. of Stale checks Lugait P15,257,518.01 P365,319.85 Manticao 169,971.34 None

The non-titling of lands amounting to P3.97M and P2.67M, respectively.

15. Magsaysay Qualified Doubtful validity and existence of PPE with a book value of P8.27M which could not be ascertained due to the inadequacy of records maintained by the property and accounting offices;

Unclassified unserviceable and obsolete properties amounting to P222,892.62 in the Other Assets account; and

Depreciable assets worth P35.74M were not provided with depreciation expenses, thereby overstating PPE and Government Equity accounts of undeterminable amount.

16. Medina Qualified Incomplete conduct of physical inventory and inadequacy of records maintained by the property and accounting offices on the PPE valued at P17.68M;

Unserviceable properties of undeterminable amount; Unrecorded donated property of undeterminable amount; Improper classification of completed projects recorded under

the Construction in Progress totaling P8.61M; Unreconcilled Cash In Bank account; and Unreliable estimates made in setting up of RPT and SET.

17. Naawan Qualified Unsettled cash advances amounting to P698,808.85; and Failure to conduct physical inventory on its PPE valued at

P11.56M. 18. Opol Qualified Failure to prepare and submit the RCPPE, casting doubts on the

reliability and existence of their PPE account balance of P136.27M.

19. Salay Qualified Unliquidated cash advances of the officers and employees amounting to P2.01M.

20. Subongcogon Qualified Failure to complete the conduct of physical inventory of its PPE totaling P17.18M, and the submission of the report thereof.

21. Tagaloan Qualified Due to unrecorded liquidation of cash advances amounting to

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Opinion


P9.351M; Failure to submit the Report on the Physical Count of PPE

and corresponding lapsing schedule, thereby the Assets and Government Equity accounts are not accurately presented in the financial statements.

22. Talisayan Qualified Inability to conduct physical inventory of its PPE valued at P25.96M.

23. Villanueva Qualified Failure to submit the physical inventory report for PPE totaling P58.56M and non-preparation of lapsing schedule of the recorded accumulated depreciation amounting to P1.451M.

Municipalities Misamis Occidental 1. Aloran 2. Jimenez 3. Tudela

Unqualified

4. Bonifacio Qualified The validity, transparency and accountability of Receivable account balance of P30.01M could not be established due to the failure to record fund release to NGO/PO amounting P2M as receivable; and

The validity, accuracy and reliability of the Inventory account balance of P211,066.97 could not be ascertained due to the presence of unreconciled amount of P110,696.95 worth of medicines and laboratory supplies.

5. Calamba Qualified Collection and disbursement accounts on the General Fund covering the period from July 1 to December 31, 2011 were not submitted for post-audit.

6. Clarin Qualified The accuracy of the PPE account balance as of December 31, 2011 could not be ascertained due to the unreconciled balance of P7.21M in the inventory report as against the accounting records, and the inclusion of unserviceable properties amounting to P876,421.63, respectively, to the property account.

7. Don Victoriano Qualified The accuracy and reliability of account balance of PPE of P62.68M could not be ascertained.

8. Lopez Jaena Qualified Huge balance of RPT/SET Receivable amounting to P4.78M reflected in the year-end financial statements due to inaccurate certified list of taxpayers and/or inaccurate tax assessment.

9. Panaon Qualified Unserviceable property amounting to P435,563 still remained in the books resulting in the overstatement of the reported assets of the municipality.

10. Plaridel Qualified PPE accounts amounting to P92.43M were not provided with depreciation charges due to the absence of schedule/subsidiary ledger.

11. Sinacaban Qualified Failure to prepare the monthly Bank Reconciliation Statements, thus the accuracy and reliability of the Cash –Bank – LCA amounting to P16.60M as of December 31, 2011 could not be ascertained because of the variance of P1.21M;

Cash advances were granted to the municipal officials and employees despite their unsettled previous cash advances;

Public Infrastructures amounting P39.45M still remained in the books despite completion of project, thus resulting to overstatement of the asset and government equity accounts;

Validity, existence, ownership and valuation of PPE account totaling P47.32M could not be ascertained due to the non-reconciliation of the accounting and property records.

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Opinion


12. Baliangao Disclaimer Accounts for the period May 1 to December 31, 2011 were not submitted, financial transactions were not journalized in the prescribed journals and the general and subsidiary ledgers were not maintained.

13. Concepcion Disclaimer Delayed submission of FS deterred the auditor from performing thorough review and validation thereon.

14. Sapang Dalaga

Disclaimer Unsubmitted Accounts for the period May 1 to December 31, 2011 on the GF and January 1 to December 31, 2011 on the SEF, Trust Funds, and the FS were submitted beyond the reglementary period.

Region XI Province 1. Compostela Valley

Unqualified

Refer to ISR

2. Davao del Norte 3. Davao del Sur


4. Davao Oriental Qualified Unreconciled differences of P16.29M between books and balances of six (6) bank accounts and misstatements totaling of P1.34M due to unrecorded transactions, missposting and other reconciling items;

Net overstatement of P2.13M in the payroll fund and cash with disbursing account balances due to the inclusion of unliquidated but expended advances for payroll and operating expenses of P2.11M; and

Net understatement of misclassified unliquidated cash advances of P18,129 erroneously recorded in the receivable account Due from officers and employees.

Cities 1. Mati

Unqualified

2. Davao 3. Digos 4. Island Garden of

Samal 5. Panabo 6. Tagum


Municipalities Compostela Valley 1. Laak 2. Monkayo

Unqualified

3. Compostela

Qualified Failure to provide depreciation on the depreciable assets; and The unreliability of the year-end balances of the RPT/SET

Receivables as the estimated tax receivables were not supported with the Certified List of Taxpayers.

4. Mabini 5. Pantukan

Qualified Failure to conduct physical inventory of the PPEs at year-end: Mabini - P 74M Pantuka - 106M

6. Maco Qualified Failure to conduct complete physical inventory taking of its PPE costing P108.07M and to prepare a report thereon, and depreciation charges were not provided on various depreciable assets costing P63M.

7. Maragusan Qualified Uncertainty of the negative balances of the RPT/SET Receivables of (P509,592.47) and (P591,106.39), respectively as the estimated tax receivables were not supported with the Certified List of Taxpayers.

8. Mawab Qualified Failure to conduct physical count of its properties amounting

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Opinion


to P119M; and Uncertainty of the Cash in Bank balance in the GF amounting

to P20M due to late submission of the Bank Reconciliation Statements.

9. Montevista Qualified Unliquidated Cash advances of P2.05M Uncertainty of the year-end balances of RPT/SET

Receivables of P2.65M and P2.65M, respectively due to the failure to support the Certified List of Taxpayers; and

Misclassified various accounts amounting to P5.84M. 10. Nabunturan Qualified Uncertainty of the account balance of Gasoline, Oil and

Lubricants Inventory amounting to P6.36M; and Unreliability of the charges/credits to Supplies Inventory and

Construction Materials Inventory accounts amounting to P1.74M;

Inaccuracy of the account balance of P1.54M on the Work, Other Animals and Breeding Stocks account; and

Unreliability of the ending balances of the RPT/SET Receivables of P384,363.63 and P71,699.85, respectively.

11. New Bataan Qualified Uncertainty of the balances of RPT/SET Receivables of P6.97M and P3.45M, respectively; and

Unreliability on the correctness and existence of Gasoline, Oil and Lubricants Inventory account balance amounting to P4.48M; and the charges/credits to Supplies Inventory and Construction Materials Inventory accounts amounting to P1.38M are unreliable.

Municipalities Davao del Norte 1. Asuncion

Qualified

Failure to conduct complete physical inventory of PPE valued in the books at P102.6M and to account the difference of P69M over the recorded PPE.

2. Braulio E. Dujali 3. New Corella

Qualified Failure to effect the liquidation of prior year’s cash advances: Braulio E. Dujali - P1.09M New Corella - 1.34M

Failure to conduct physical inventory of PPE: Braulio E. Dujali - P72.32M New Corella - 85.63M

4. Carmen Qualified Failure to drop from the books of PPE and Other depreciated assets amounting to P261,008 and P559,347, respectively, thus overstating the total assets.

5. Kapalong Qualified Failure to conduct complete physical count of PPE valued in the books at P267.15M;

Inclusion of unserviceable, obsolete and fully depreciated assets amounting to P8.83M in the PPE account; and

Non-setting up of depreciation expense for depreciable assets costing P78.19M.

6. San Isidro Qualified Failure to complete the conduct of physical inventory of PPE valued in the books at P26.9M and to transfer to Other Assets fully depreciated and unserviceable assets with salvage value of P4.53M from the PPE account.

7. Sto. Tomas Qualified Failure to take up reconciling items for Cash in Bank – LCCA in the amount of P10.76M;

Non liquidation of prior years’ outstanding cash advances of P8.06M;

Accounts receivable of P1.15M have been dormant for 10 years; and

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Opinion


Failure to conduct the physical count of PPE and Inventories with book value of P20.07M and P3.28M, respectively.

8. Talaingod Qualified Report of physical count of PPE valued in the books at P116.63M is not up to date;

Failure to set-up depreciation costs for depreciable assets costing P12.72M; and

Completed public infrastructure projects costing P3.83M were not transferred to the Registry of Public Infrastructure and status of Construction-in-Progress account totaling P9.65M were not properly monitored.

Municipalities Davao del Sur 1. Hagonoy 2. Kiblawan

Unqualified

3. Bansalan 4. Sta. Cruz

Qualified Unreliable balances of the PPE account in the following amounts: Bansalan P 65.15M Sta. Cruz 176.20M

Absence of subsidiary ledgers for the RPT/SET Receivable accounts.

5. Don Marcelino 6. Padada

Qualified Failure to conduct the periodic physical inventory-taking of the PPE accounts amounting to P64.79M and the reconciliation of records.

7. Jose Abad Santos

Qualified Unreliability of the balances of PPE Account totaling P176.65M.

8. Magsaysay Qualified Unreliability of the balances of the RPTSET Receivable Account amounting to P5.15M and P5.19M, respectively, due to the absence of the subsidiary ledger records.

9. Malalag 10. Sulop 11. Sta. Maria

Qualified Failure to conduct the physical count of its PPE and to reconcile the same with the property and accounting records valued at the following amounts: Malalag P114.2M Sulop 14.1M Sta. Maria 104.59M

12. Malita Qualified Unreliability of the balances of the PPE Account amounting to P319.7M;

The RPT Receivable account was overstated by P17.7M. 13. Matanao Qualified Non-preparation of the report on the physical count of the PPE

totaling P93.16M and non-reconciliation of records of the reported inventory.

14. Saranggani Qualified Failure to conduct reconciliation of the book and bank records resulting in the unreliability of the ending balance of the Cash Account of P11.29M.

Municipalities Davao Oriental 1. Tarragona

Unqualified

2. Baganga

Qualified No physical inventory report and account reconciliation of PPE amounting to P93.4M.

3. Boston 4. Cateel 5. Manay

Qualified Uncompleted Inventory Report for PPE: Boston - 80.06M Cateel - 90.7M Manay - 80.9M

6. Banaybanay Qualified Unrecorded cash received in December 2011 totaling P4M, interest income of P32, 416.67 and other reconciling items

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Opinion


due to late preparation and submission of Bank Reconciliation Statements; and

Unreliable book value of property totaling P67.66M; as of December 31, 2011 due to the failure to set up the residual value equivalent to 10% of the cost of all depreciable assets, and property not supported with the Report on the Physical Count of PPE.

7. Gov. Generoso

Qualified Failure to prepare and submit the Bank Reconciliation Statements for the Cash in Bank – LCCA totaling P8.73M; and

Failure to complete the physical inventory taking of its PPE amounting to P52.50M and the reconciliation of records.

8. Lupon Qualified Doubtful Cash in Bank balances totaling P38.55M due to long outstanding reconciling items;

Failure to submit the report on the physical count of its property totaling P133.41M and to provide depreciation on buildings and other structures; and

Withholding tax remittances without Revenue Official Receipts totaling P1.64M.

9. San Isidro Qualified Unrecorded disallowances totaling P1.44M; Unliquidated long outstanding cash advances totaling

P2.72M; Unsupported claim for Collective Negotiation Agreement

(CNA) Incentives totaling P770,000 in 2011 and the same amount in December 2010; and

Municipality’s expenditures for PS has greatly exceeded by 12.73% compared with the allowable appropriation set forth under Section 325 of RA 7160.

10. Caraga Adverse The existence, validity and propriety of the ending balances of PPE is doubtful due to the Failure to conduct physical inventory taking of PPE amounting to P121.6M; and

Unliquidated cash advances totaling P76.83M; and Unrecorded disbursements of P59.18M for the payment of

contract for infrastructure projects. Region XII Province 1. Sultan Kudarat

Unqualified

2. North Cotabato 3. South Cotabato


4. Sarangani Qualified Due to some deviations from the prescribed laws, rules and regulations pertaining to its operations such as grant of salary differential to officials and employees in the total amount of P1.36M was made without the authority from the Department of Finance.

Cities 1. Cotabato 2. General Santos 3. Tacurong

Qualified

Refer to ISR

4. Koronadal Qualified Fairness of the presentation of the financial statements. 5. Kidapawan Qualified Inability to reconcile the account Cash in Bank-LCCA

amounting to P240.95M, the non-submission of paid disbursement vouchers together with the supporting documents amounting to P34M;

Non-reconciliation of PPE account amounting to P535.96M Municipalities

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Opinion


North Cotabato 1. Alamada

Qualified

Delayed submission of Paid Disbursement Vouchers; Expenses overstated and the inventory account was understated.

2. Aleosan Qualified The evaluation of PPE account totaling to P61.58M could not be ascertained due to non-reconciliation of accounting and general services records, thus, resulted in the discrepancy of P4.79M; and

Non-provision of depreciation for depreciable assets totaling P53.67M.

3. Banisilan Qualified The accuracy of the reported Cash in Bank balance of P2.94M had not been verified as to its correctness due to the failure to prepare and submit the monthly Bank Reconciliation Statements.

4. Carmen Qualified Delayed submission of Paid Disbursement Vouchers amounting to P66.07M.

5. Kabacan Qualified Failure to complete the conduct of physical inventory of PPE amounting to P174,603,462; and

Non-provision of depreciation expenses and erroneous classification of the terminal complex.

6. Libungan Qualified Due to the existence of unsettled cash advances in the amount of P6.01M resulting to misstatements of receivable and expense accounts.

7. Magpet 8. Makilala 9. Matalam

Qualified Failure to conduct periodic comparison of existing PPE with the recorded accountability and because of this, there is no assurance that the amount of P128,692,663.00 as reported in the financial statements would agree with the actual count of existing assets: Magpet P128.69M Makilala 146.95M Matalam 179.38M

10. Midsayap Qualified Non-conduct of Physical Inventory on the PPE accounts during the year and non-maintenance of related records, thus, the validity, existence and correctness of such accounts totaling to P119.63M (net of depreciation) could not be ascertained.

11. M’lang Qualified

The assets amounting to P38.48M, were improperly ascertained and appropriate depreciation charges were not made, provide no assurance for the propriety, correctness, and reliability of the accounts.

12. Pigcawayan Qualified Failure to conduct inventory of PPE and to prepare the report thereon and the non-provision of depreciation on some PPEs amounting to P5.75M. due to the failure to transfer the cost of completed projects and equipment from the Trust and SEF Funds and General Fund books resulting to the overstatement of the PPE, income and government equity accounts and the understatement of expenses.

13. Pikit Qualified The non-adherence to the proper procedures in dropping the PPE totaling P5.32M, the non-provision of depreciation expenses to assets totaling P84.33M and the non-maintenance of property cards, acknowledgement receipt for equipment and property labels.

14. President Roxas

Qualified Substantive tests could not be performed due to management’s failure to submit the agency’s financial reports.

15. Tulunan Qualified The financial statement present fairly, in all material respects the

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Opinion


financial position of LGU-Tulunan, Cotabato as of December 31, 2011, and of its financial performance and its cash flows for the period then ended in accordance with the accepted financial reporting standard.

16. Antipas Disclaimer The correctness of the Cash in Bank account, financial reports and PPE accounts could not be established, respectively, due to the absence of Bank Reconciliation Statements, non submission of paid disbursements and the absence of Physical Inventory Report.

17. Arakan Disclaimer The correctness of the financial reports submitted could not be substantiated due to management continually ignoring some of the procedural requirements in the processing of claims and in the submission of financial reports.

Municipalities Sarangani 1. Alabel

Qualified

Non-maintenance of subsidiary ledgers and property cards for PPE P155.95M.

2. Gian Qualified Overstatement of Cash particularly Cash-in-Bank – Time Deposits amounting to P13.48M which is non-existing for already thirteen(13) years.

3. Kiamba 4. Maitum

Qualified Some deviations from the prescribed laws, rules and regulations appertaining to its operations the validity, correctness and existence of its PPE amounting to P43.34M and P100M.

5. Maasim Qualified Effect of Adjustments which might have been on the PPE lost thru fire, subject of application for relief from property accountability by the Accountable Officers concerned.

6. Malapatan Qualified The unrecorded RPT/SET Receivable amounting to P7.32M, understated he receivable account.

7. Malungon Qualified Doubtful ownership of its real estate properties in the total amount of P8.30M.

Municipalities South Cotabato 1. Banga 2. Surallah

Qualified

Unreconciled balances of properties aggregating P4.93M and P136.82M, respectively between the Accounting and the Supply System Section records.

3. Lake Sebu 4. Norala

Qualified Long overdue unliquidated cash advances amounting to P5.10M and P2.02M, respectively.

5. Polombok Qualified Failure to conduct physical inventory of all its property. 6. Santo Niño 7. T’boli

Qualified Fairness on the presentation of the financial statements.

8. Tampakan 9. Tupi

Qualified Understatement of asset over liabilities in the amount of P1.25M and P6.83M, respectively due to non reconciliation of Account Receivable Due from Other Fund and Payable Account Due Other Fund.

10. Tantangan Qualified Non-reconciliation of the Report on the Physical Count of PPE and Ledger Cards resulted in the unreconciled balance of P81.81M.

Municipalities Sultan Kudarat 1. Bagumbayan 2. Esperanza 3. Lambayong 4. Lutayan 5. President

Unqualified

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Opinion


Quirino 6. Ninoy Aquino 7. Columbio Qualified Failure to transfer the completed Public Infrastructure to their

respective registries resulting to misstatements of some affected accounts in the financial statements.

8. Isulan Qualified Unliquidated cash advances amounting to P6.13M. 9. Kalamansig Qualified Failure to conduct physical inventory. 10. Lebak Qualified Non-conduct of physical inventory of properties. 11. Palimbang Qualified Non-conduct of physical inventory at year-end. Region XIII Province 1. Dinagat Island

Unqualified

2. Agusan del Norte

3. Agusan del Sur 4. Surigao del Sur


5. Surigao del Norte

Qualified Unreconciled PPE and Supplies accounts and failure to complete physical inventory of PPE totaling P869.64M and inventory of Supplies totaling P2M;

Unliquidated cash advances amounting to P59.12M; and Accounts Payable amounting to P79.92 was without

supporting documents and specific creditors. Cities 1. Bayugan 2. Bislig 3. Cabadbaran 4. Tandag

Qualified

Refer to ISR

5. Surigao

Qualified The accuracy, reliability and correctness of the balances of PPE and Government Equity amounting to P833.92M and P906.71M, respectively as of December 31, 2011 could not be ascertained.

6. Butuan Qualified Refer to ISRMunicipalities Agusan del Norte 1. Las Nieves

Unqualified

2. Buenavista Qualified Cash in Bank – LCCA balance as of December 31, 2011 covering fourteen (14) bank accounts in all funds of the Agency is of doubtful validity since the amount did not reconcile with the cashbook balance maintained at the Office of the Municipal Treasurer; and

Failure to provide for depreciation charges on the PPE with a book value of P67.08M

3. Carmen Qualified The existence and validity of the cash in bank accounts totaling P6.67M for all funds at year end could not be relied upon due to the failure to prepare and submit the Bank Reconciliation Statements; and

The validity of PPE valued at P46.28M at year end could not be ascertained due to the continued failure to conduct physical inventory.

4. Jabonga Qualified The accuracy and validity of the Land amounting to P2.03M as of December 31, 2011, as well as the veracity on its ownership could not be established and ascertained for failure to provide the documents necessary to prove ownership and to maintain Real Property Ledger Cards on the acquired land;

Failure to maintain property ledger cards and to reconcile its

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books against inventory report, thus validity of the Property, Plant and Equipment accounts amounting to P58.74M as of December 31, 2011 could not be ascertained;

No-provision of Accumulated depreciation on Agency’s assets of P56.71M, thereby, overstating its income as well as the assets in the financial statements; and

Expenditures for repairs and maintenance of the agency’s public infrastructures and facilities were charged to Repairs and Maintenance-Plaza, Parks and Monuments account, resulting to misstatements of affected accounts.

5. Kitcharao Qualified Cash in bank balances of General Fund Proper and 20% Development Fund of P7.42M and P4.24M, respectively as of December 31, 2011 are of doubtful accuracy and could not be ascertained due to continuous failure to submit regularly the Bank Reconciliation Statements (BRS);

The accuracy and validity of the Land amounting to P856,750 as of December 31 2011 , as well as, the veracity on its ownership could not be established and ascertained;

Construction in Progress accounts for completed agency assets and public infrastructure projects were still not reclassified to appropriate asset account and to the Public Infrastructures account and the latter were not closed to Government Equity and recorded in the Registry of Public Infrastructures;

Depreciable assets of P5.30M were not provided with depreciation charges, thereby, overstating its income as well as the assets in the financial statements.

6. Magallanes Qualified The validity, existence and ownership of real estate properties and other PPE valued at P21.14M could not be ascertained due to the failure to complete the conduct of physical inventory and PPE totaling P4.55M were still booked up as assets of the Municipality even if these were already transferred to the schools of DepEd;

Non-provision of depreciation charges; and Unliquidated cash advances of P5.05M.

7. Nasipit Qualified The validity of the PPE valued at P42.54M could not be ascertained since this amount is not fully reconciled against the inventory report.

8. R.T.Romualdez Qualified PPE of P31.39M is of doubtful validity since it does not reconcile with the value reflected in the Inventory Report of P24,246,252.07 or a discrepancy of P7.14M,

The cost of buildings and other structures totaling P6.17M which were transferred to the Registry of Public Infrastructure understated its total assets and overstated Government Equity by P5.18M due to error in conversion; and

Failure to transfer completed projects from Trust Fund to General Fund; and

Unliquidated cash advances of P3.01M which proper charges were not recorded in the books at year-end.

9. Santiago Qualified Failure to maintain PPE Ledger cards for its property

amounting to P79.47M; PPE Accounts in the total amount of P35.77M were still not

provided with depreciation charges, thus overstating agency’s income and assets;

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Construction in Progress accounts totaling P43.71M for completed agency assets and public infrastructure projects were not reclassified to appropriate asset accounts and to the Public Infrastructures accounts and the latter were not closed to Government Equity and recorded in the Registry of Public Infrastructures;

The Municipality has acquired parcels of land worth P2.50M which remained untitled;

Failure to prepare and submit the Summary of Supplies and Materials Issued (SSMI);

The correctness of the cash in bank balance of P16.32M as of December 31, 2011 could not be ascertained due to the failure to submit the Bank Reconciliation Statements; and

Failure to furnish the Accountant a certified list of the taxpayers name and the amount due and collectible for the year; thereby rendering the RPT/SET Receivables account incorrect.

10. Tubay Qualified Construction in Progress accounts for completed public

infrastructure projects amounting P13.38M were not reclassified to appropriate asset accounts and to the Public Infrastructures accounts and the latter were not closed to Government Equity and recorded in the Registry of Public Infrastructures;

The correctness of the cash in bank balances of P7.01M as of December 31, 2011 could not be ascertained due to the failure to submit Bank Reconciliation Statements;

Failure to prepare the Summary of Supplies and Materials Issued (SSMI) and submit the same to the Accounting Office for them to record the issuances of supplies and materials which amounted to P2.77M, thereby understating the expenses and overstating the inventory accounts;

Cash Advances granted for traveling purposes were not debited to Advances to Officers and Employees instead it was directly charged to expenses account, thus liquidation of same could hardly be accounted thereby overstating expenditures and understating affected account; and

Unliquidated Advances to Officers and Employees and Payroll Fund in the amount of P3.33M.

Municipalities Agusan del Sur 1. Bunawan 2. Esperanza 3. Loreto 4. Santa Josefa 5. Trento

Qualified

Unliquidated cash advances and failure to conduct physical count of PPE in the ff. amounts:

Municipality Unliquidated

Cash advances

PPE

Bunawan P15.30M 255.22M Esperanza 12.20M 135.01M Loreto 6.79M 185.84M Santa Josefa 8.09M 133M Trento 16.87M 178.16M

6. La Paz Qualified Unliquidated cash advances; incomplete physical count of PPE worth P152.26M.

7. Prosperidad 8. San Luis

Qualified Unliquidated cash advances: Prosperidad P19.07M

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9. Talacogon 10. Veruela

San Luis 3.41M Talacogon 3.95M Veruela 5.59M

11. Rosario Qualified Unliquidated cash advances of P12.11M; Unreconciled PPE per book and per physical count.

12. San Francisco Qualified Unliquidated cash advances of P19.60M; Failure to reconcile PPE recorded at P178.47M per book and

per physical count.13. Sibagat Qualified Failure to conduct physical count of PPE amounting to

P125.65M.Municipalities Dinagat island 1. Libjo

Unqualified

2. Basilisa Qualified Non reconciliation of treasury cash book and accounting for general fund & trust fund bank accounts

3. Cagdianao 4. Dinagat 5. Loreto 6. Tubajon

Qualified Non-inventory of PPE Cagdiano P52.24 Dinagat 74.09 Loreto 59.77 Tubajon 42.02

7. San Jose Qualified Non depreciation of PPE. Municipalities Surigao del Norte 1. Burgos 2. Pilar 3. Del Carmen 4. San Benito 5. San Isidro 6. Santa Monica 7. San Francisco 8. Sison

`

Unqualified

9. Alegria Qualified Unreliable cash in bank balance of (P872,046.52) due to non- preparation of the bank reconciliation statements.

10. Bacuag Qualified Unliquidated cash advances of P8.51M; Failure to conduct physical inventory and to maintain PPE

Ledger Cards on its PPE valued in the books at P35.88M; Completed Public Infra of P2.96M had not been closed to

Government Equity; and Failure to reconcile the reciprocal accounts of P1.28M.

11. Claver Qualified Failure to reconcile Cash in Bank account of P90.47M; Failure to conduct physical inventory and failure to maintained Ledger Cards and Property Cards on its PPE of P137.57M; and unliquidated cash advances of P14.16M.

12. Dapa 13. Socorro 14. Tagaanan

Qualified Failure to conduct physical inventory of the PPE and to maintain property and accounting records. Dapa P89.30M Socorro 26.34M Tagaanan 57.87M

15. Gicaquit Qualified Unliquidated cash advances of P10.97M; Purchase of supplies and Materials amounting to P5.95M

recorded as an outright expense; Non-conduct of physical inventory; and Failure to maintain Ledger Cards on its PPE of P25.57M.

16. Mainit Qualified Failure to maintain PPE Ledger Cards and conduct physical

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inventory of the Property, Plant and Equipment valued in the books at P98.85M.

17. Malimono Qualified The grant of Financial Assistance was directly recorder as debit to Due to Other NGAs.

18. Placer Qualified Unliquidated cash advances of P6.32M; Failure to conduct physical inventory on its PPE of P64.02M.

19. Tubod Qualified Understatement of the inventory account and overstatement of the expenses and unreliability of Land accounts for lack of proof of ownership.

Municipalities Surigao del Sur 1. Barobo 2. Bayabas 3. Cagwait 4. Cantilan 5. Cortes 6. Hinatuan 7. Lianga 8. Marihatag 9. San Agustin 10. San Miguel 11. Tagbina 12. Tago

Qualified

Failure to conduct physical count and submit inventory of fixed assets valued in the books at: Barobo P65.21M Bayabas 14.11M Cagwait 59.59M Cantilan 139.96M Cortes 26.24M Hinatuan 40.27M Lianga 36.64M Marihatag 74.58M San Agustin 85.05M San Miguel 57.82M Tagbina 79.45M Tago 47.38M

13. Carmen 14. Carrascal 15. Madrid 16. Lanuza

Qualified Failure to record various reconciling items reflected in the Bank Reconciliation Statements

17. Lingig Adverse Still in the process of reconciling inventories, thus the validity, existence and correctness of PPE totaling P62.48M could not be ascertained;

Items in Transit amounting to P20M remained undelivered for almost 5 years, thus the validity and propriety of the procured equipment are doubtful.

ARMM Province 1. Basilan 2. Maguindanao 3. Sulu 4. Lanao del Sur 5. Tawi-Tawi

Qualified

Refer to ISR

Cities 1. Marawi City

Qualified

Refer to ISR

2. Lamitan Adverse Asset of the agency was understated by P39.30M due to improper closure of asset accounts to the Registry of Public Infrastructure; and

Management fails to secure titles to 40% of the total member of property owned by the City.

Municipalities Basilan 1. Lantawan

Qualified

Failure to submit the disbursement vouchers from September

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to December 2011; and Unliquidated cash advance amounting to P84,233.

2. Maluso 3. Tipo-Tipo 4. Tuburan 5. Ungkaya Pukan

Qualified Failure to book-up the surcharges/penalties arising from the delayed/non-remittance of GSIS, Pag-IBIG and PhilHealth compulsory premiums/contributions.

6. Sumisip 7. Tabuan-Lasa

Disclaimer

Failure to present the books of accounts for verification and audit; Non-inspection of deliveries of supplies and materials; and

Non-Submission of disbursement vouchers for post audit 8. Akbar 9. Al-barka 10. Hadji Muhtamad 11. Muhammad Ajul

Disclaimer Failure to submit the Financial Statements together with its supporting documents and records.

Municipalities Maguindanao 1. Ampatuan 2. Datu Unsay 3. Mamasapano 4. Rajah Buayan

Qualified

Cash in Bank – LCA Currency Accounts for three (3) funds in the total amount of P1.92M and P1.14M, respectively could not be ascertained due to non-preparation of the Monthly Bank Reconciliation Statement in the following amounts. Ampatuan P1.92M Datu Unsay 3.40M Mamasapano 1.14M Rajah Buayan 742,773

5. Barira Qualified Failure to conduct the Physical inventory of PPE valued at P19.36M.

6. Buldon Qualified Outstanding Receivables of P33.03M. Bulk of these goes receivables to “Due from Officers and Employees” with accumulated balance in the amount of P24.68M remained unliquidated and not supported with subsidiary ledgers rendering the account doubtful of validity and accuracy;

The physical inventory taking of PPE was not conducted, thus the existence, validity, and serviceability of these properties valued at P4.62M as of the year is doubtful.

7. Buluan 8. Datu Odin Sinsuat 9. Mangudadatu 10. Northern Kabuntalan 11. Pandag

Qualified Failure to conduct physical inventory of its PPE: Buluan P 6.06M Datu Odin Sinsuat 71.75M Mangudadatu 4.31M North Kabuntalan 1.75M Pandag 2.68M

12. Datu Abdullah Sangki

Qualified Unliquidated balances of Cash Advances with a total amount of P9.78M remained outstanding; and

Cash in Bank – LCA for three (3) funds with the total amount of P1.76M could not be ascertained due to non-preparation of the monthly Bank Reconciliation Statement.

13. Datu Paglas Qualified PPE amounting to P84.76M could not be ascertained due to the failure to conduct Physical Inventory on PPE; and

Management Trust Liabilities totaling P2.14M remained unsettled.

14. Datu Piang 15. Datu Angal

Qualified The PPEs in the books of accounts could not be ascertained due to the failure to submit inventory report:

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Midtimbang 16. Guindulungan 17. Talayan 18. Talitay

Datu Piang P46.53M Datu Angal Midtimbang 9.93M Guindulngan 22.77M Talayan 27.90M Talitay 14.28M

19. Kabuntalan Qualified Unremitted premiums/contributions for the account of GSIS in the amount of P4.99M

Failure to pay/remit the monthly loan amortization in the total amount P2.41M.

20. Matanog Qualified Outstanding Receivables of P15.41M; Bulk of these receivables goes to “Due from Officers and Employees” with accumulated balance in the amount of P12.64M remained unliquidated and not supported with subsidiary ledgers rendering the account doubtful of validity and accuracy;

Outstanding Payables of P12.01M; and Account Loans Payable – Domestic of P48.34M. The liability

account Loans Payable-Long Term Domestic had a balance of P48,338,984.85 as of December 31, 2011 is doubtful.

21. Pagalungan Qualified Erroneous recording/inappropriate entry of the Repairs and Maintenance Accounts in the total amount of P6,404,770.00 resulted in the overstatement of Expenses and understatement of Equity Accounts.

22. Paglat Qualified Failure to conduct physical inventory of its PPE for CY 2011 amounting to P18.87M; and

Expenditures of funds estimated to P10.50M could not be accounted for because the disbursement vouchers were not submitted to the Auditor’s Office for audit.

23. Parang Qualified Delayed submission of Paid Disbursement Vouchers, Liquidation Reports and all related reports; and

The reliability and accuracy of the balance of account PPE totaling P119.30M and the existence thereof, could not be ascertained due to the failure to conduct and submit year end physical inventory of Property Plant and Equipment and inadequacy of inventory records and the unreliability of the schedule of depreciation.

24. Datu Montawal (Pagagawan)

Qualified Inclusion of unserviceable properties of P282,035.65 which resulted in the overstatement of Assets and understatement of Other Assets of the corresponding amount.

25. S.K. Pendatum Qualified Failure to conduct physical inventory count and non-maintenance of equipment ledger card of the PPE account amounting to P28.05M;

Cash in Bank – Local Current Account (111) for three (3) funds with the total amount of P3.83M could not be ascertained due to non-preparation of the Monthly Bank Reconciliation Statement during the year.

26. Shariff Aguak Qualified Cash in Bank – LCA for the three funds in the total amount of P1.12M could not be ascertained due to non-preparation of the monthly Bank Reconciliation Statement; and

Due from Officers and Employees Account totaling P8.43M represents the Cash Advance under GF account remained unliquidated and dormant.

27. South Upi Qualified Cash in Bank-LCCA in the total amount of P3.30M for the General, S.E.F. P44,252.68 and Trust Fund, P43,980.57 cannot be relied upon due to the failure to prepare and

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update the monthly Bank Reconciliation Statement The account Cash-Disbursing Officer in the amount of

P4.40M represent cash advances remained unliquidated at year end thereby rendering the year-end balance of cash account overstated and the expense account understated (reiteration);

Significant amount of trust liabilities of P2.94M and withholding Taxes of P= 567,003.02 were not remitted to the agencies concerned and to the BIR, respectively;

Construction-in-Progress-Agency Asset in the amount of P45.72M could not be relied due to non-availability of reports, and documents.

28. Sultan Kudarat 29. Sultan Mastura

Qualified Non-submission of the Report of Physical Count of Property, Plant and Equipment (RPCPPE). Sultan Kudarat P43.09M Sultan Mastura 17.20M

30. Sultan sa Barongis

Qualified The accuracy and reliability of the PPE account amounting to P7.93M could not be ascertained due to management failure to conduct physical inventory of all government’s fixed assets;

Trust collections under General Fund, Trust Fund and Special Education Fund with a total amount of P1.48M were not deposited regularly as required under existing rules and regulations.

31. Upi Qualified The account Cash in Bank - LCCA in the total amount of P9.28M for the General, S.E.F. and Trust Fund could not be relied upon due to the failure to prepare and update the monthly Bank Reconciliation Statement.

Municipalities Sulu 1. Banguingui

(tongkil) 2. Kalinggalan Caluang 3. Lugus 4. Panamao 5. Pata 6. Patikul 7. Talipao 8. Tapul

Qualified

The net book value of the PPE being recorded without the benefit of the required RPCPPE in the following amounts: Bangungui P27.86M Kalingalan Caluang 19.91M Lugus 15.53M Panamao 20.90M Pata 24.09M Patikul 9.39M Talipao 40.54M Tapul 22.23M

9. Indanan 10. Jolo 11. Panglima Estino

Qualified Net book value of PPE may not be accurate as it was not based from the Report on the Physical Count of Property, Plant and Equipment (RPCPPE). Indanan P21M Jolo 82.37M Panglima Estino 9.48M

12. Luuk Qualified The 20% Local Development Fund projects amounting to P10.21M that form part of the PPE have yet to be inspected such that its accuracy could only be determined upon completion of the inspection

13. Maimbung

Qualified Failure of management to submit on time the DVs/Payrolls from September to December 2011; and

Depreciation expenses were not provided for all depreciable properties, resulting to overstatement of the PPE accounts.

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14. Panglima Tahil 15. Pangutaran 16. Parang

Qualified Failure of management to submit on time the DVs/Payrolls and ORs for post-audit and final custody: DVs/Payrolls ORs Panglima Tahil Sept. to Dec. 2011 Jan. to Dec. 2011 Pangutaran June to Dec. 2011 Oct. to Dec. 2011 Parang July to Dec. 2011 Jan. to Dec. 2011

17. Omar Qualified Cash in Bank in the total amount of P1.45M is unreliable due to the failure to prepare Bank Reconciliation Statement.

18. Pandami 19. Siasi

Qualified Non-preparation of the Bank Reconciliation Statements to establish the accuracy of the Cash in Bank-LCCA account amounting to P3.26M and P5.39M, respectively; and

Failure to conduct physical inventory of its PPE at year end with a book value of P37.39M and P31.28M, respectively.

Municipalities Lanao del Sur 1. Bacolod Kalawi

Qualified

The validity, correctness and/or reliability of PPE account of P83.34M cast doubt due to failure to conduct physical inventory during the CY 2011;

Loan Payable –Domestic Account of P19.09M could not be ascertained due to the failure to submit copies of the contract and other pertinent documents pertaining to the loan.

2. Balindong Qualified The reliability and correctness of the cash in bank totaling to P1.66M could not be ascertained due to the failure of the agency to prepare and submit monthly the Bank Reconciliation Statement.

3. Balabagan 4. Kapatagan

Qualified Existing Internal Control system is weak and insufficient; and Failure of the agency to conduct physical inventory taking of

the PPE, casting doubt as to the existence of the recorded fixed assets accounts, and some deficiencies were noted during the audit.

5. Bayang

Qualified Arrears on the remittance of premium contributions to PHILHEALTH offices were not taken-up in the general ledger which resulted to the understatement of the current liabilities accounts under Due to PHILHEALTH account at the end of the year;

The validity, existence and accuracy of the PPE accounts with a total recorded value of P32.30M could not be established due to the failure of the agency to conduct inventory of its fixed assets and no Reports of Inventory of Fixed Assets was prepared and submitted.

6. Binidayan 7. Calanogas 8. Pualas

Qualified Failure to conduct physical inventory of PPE (net of accumulated depreciation), thus resulting to its doubtful validity and correctness of the amount of properties appearing in the Balance Sheet. Binidayan P32.10M Calanogas 9.34M Pualas 12.40M

9. Buntong Qualified Incomplete submission of Inventory Reports and the absence of adequate records to support the balances of the PPE Accounts of P22.66M.

10. Bubong Qualified The validity, existence and correctness of the of PPE account with a balance of P68. 68M could not be ascertained due to the failure to conduct physical inventory, to submit the corresponding inventory report and non-maintenance of the

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updated property records. 11. Bumbaran 12. Wao

Qualified The correctness and physical existence of PPE accounts balances as of December 31, 2011 totaling P31.45M and P62.26M, respectively are doubtful due to the continued neglecting to conduct physical inventory taken/count as of calendar year 2011.

13. Butig 14. Lumbanayague

Qualified Correctness of the PPE Accounts amounting to P1.77M and P19.87M, respectively could not be ascertained due to non-inventory taking of the management.

15. Ganassi Qualified The agency did not conduct regular bank reconciliation thus the correctness of the P93,195.00 balance of Cash in Bank, LCCA account could not be determined in audit.

The correctness of the year-end balances of accounts Due to BIR, Due to GSIS, Due to Pag-ibig, and Due to Philhealth of P35,500.00, P34,000.00, P24,000.00, and P14,270.00, respectively, could not be determined due to the delay/incomplete submission of pertinent reports and documents.

16. Lumba-Bayabao Qualified Monthly report of disbursements of the municipality were not submitted up to date to the Office of the Auditor; Disbursement of the municipality amounted to P30,711,149.54 were suspended in audit due to lack of the necessary required supporting documents;

Permanent record book for accountable forms shall be prepared and kept by the Collecting Officers/Treasurer/Property Officer for all kind of accountable forms received and issued by them for the period;

Depreciation for PPE amounting to P18,185,057.46 and P16.92M were doubtful due to lack of records;

Trust liabilities amounted to P182,428.48 were held in trust which represents deduction from the officials and employees salaries composing of withholding tax P60,573.75, GSIS P107,854.73 and Philhealth of P14,000.00 for the period February 1, 2011 to June 30, 2011, remained unremitted.

17. Lumbaca-unayan

Qualified Arrears on the remittance of premium contributions to PHILHEALTH offices amounting to P207,450.00 were not recognized which resulted to the understatement of the current liabilities accounts in the financial statements at the end of the year; and

The accuracy, validity and completeness of the PPE accounts with a total recorded value of P4,133,314.11 could not be established due to the failure of the agency to conduct annual inventory of its fixed at the end of the year.

18. Lumbatan Qualified Current Assets was understated due to the unrecorded Advances to Officers and Employees account amounting to P250,000.00 remained unliquidated at the end of the year;

PHILHEALTH account was understated due to the unremitted contributions;

The validity, existence and accuracy of the PPE accounts totaling to P20.95M could not be established due to the failure of the agency to conduct annual physical inventory of fixed assets and non-preparation of Inventory Reports of Fixed Assets at the end of the year.

19. Madalum Qualified The inventory report for the PPE accounts totaling P48,831,025.36 was incomplete and unreliable, and the

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absence of the property and accounting ledgers 20. Madamba Qualified The correctness and validity of property and equipment at

P5.39M as of December 31, 2011 remained doubtful due to the continued failure to conduct physical inventory of it properties coupled with absence of the property ledgers or records supporting the reported properties and we were unable to satisfy ourselves as to the correctness and validity of the reported properties by means of other auditing procedures.

21. Maguing Qualified Monthly report of disbursement were not submitted up to date to the Office of the Auditor; Disbursement amounted to P36,974,526.00 were suspended in audit due to lack of the required supporting documents;

Permanent record book for accountable forms shall be prepared and kept by the Collecting Officers/Treasurer/Property Officer for all kind of accountable forms received and issued by them for the period;

Depreciation for PPE amounted to P16,921,771.36 were doubtful due to lack of records;

Trust liabilities amounted to P578,886.00 were held in trust which represents deduction from the officials and employees salaries composing of BIR P180,000.00, GSIS P360,186.00 and Philhealth P38,700.00 for the period January 1, 2011 to June 30, 2011 were suspended due to lack of official receipts for acknowledging of payment.

22. Malabang 23. Picong

Qualified Failure of the agency to complete the conduct of physical inventory taking on the PPE creates doubts as to the physical existence of the recorded fixed assets amounting to P33.10M and P15.78M; respectively; and

Failure of the agency to prepare Bank Reconciliation Statements renders doubtful on the account Cash in Bank of P14.97M and P25,212.96, respectively.

24. Marogong 25. Pagayawan 26. Tubaran

Qualified Failure to reconcile balances between the inventory report of various PPE accounts and the accounting records.

27. Mulondo Qualified The correctness of the Cash in Bank accounts of P428,716.84 and the correctness and validity of the PPE accounts valued at P57,166,953.26 were not established due to the failure to prepare and submit the Bank Reconciliation Statement and incomplete submission of Inventory Reports on their Properties.

28. Masiu 29. Poona-Bayabao 30. Tamparan

Qualified Failure to conduct physical inventory of its PPE for CY 2011 valued in the following amounts: Masiu P51.59M Poona-Bayabao 19.73M Tamparan 44.40M

Non-preparation of Monthly Bank Statements, thus resulting to the doubtful validity and correctness of the amounts appearing in the Balance Sheet.

31. Sultan Domalondong

Qualified Correctness of the PPE Accounts amounting to P2.37M could not be ascertained due to non-inventory taking of the management.

32. Taraka Qualified Monthly report of disbursement were not submitted up to date to the Office of the Auditor; Disbursement of the municipality amounted to P25,786,028.26 were suspended in audit due to lack of the necessary required supporting documents;

Permanent record book for accountable forms shall be

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prepared and kept by the Collecting Officers/Treasurer/Property Officer for all kind of accountable forms received and issued by them for the period;

Depreciation for PPE amounted to P10.61M were doubtful due to lack of Property, Plant, and Equipment (PPE) ledger card.

33. Tugaya Qualified The validity, correctness and/or reliability of Property, Plant and Equipment accounts amounting to P23,580,985.84 cast doubt due to failure of management to conduct yearly physical inventory thereof during the CY 2011.

34. Marantao 35. Piagapo 36. Saguiaran

Qualified The PPE accounts amounting to P35.09M are unreliable due to the failure to conduct physical inventory taking. Marantao P39.26M Piagapo 66.23M Saguiran 35.09M

37. Kapai 38. Ditsaan- Ramain 39. Tagoloan

Disclaimer The correctness and validity of property and equipment as of December 31, 2011 remained doubtful due to the failure of the agency to conduct physical inventory of its properties and the absence of the property ledgers/records supporting the reported properties. Kapai P24.30M Ditsaan Ramain Not stated Tagoloan 23.98M

Municipalities Tawi-tawi 1. Bongao 2. Tandubas

Qualified

Failure to conduct a physical inventory of its property, plant and equipment as of year-end valued in the books at P39,848,700.84 and P76.96M, respectively.

3. Mapun 4. Panglima Sugala 5. Sitangkai

Qualified Non-conduct of physical inventory of its PPE with book value of: Mapun P36.98M Panglima Sugala 25.07M Sitangkai 41.29M

Non-provision of depreciation on its depreciable PPEs totaling P10.63M and P27.69M. Mapun P10.63M Panglima Sugala 27.69M Sitangkai 14.05M

6. Sapa-Sapa Qualified Failure to reconcile with GSIS the premiums payable of P 2.23M that has been long outstanding.

7. Sibutu Qualified Non-conduct of physical inventory of its PPE with book value of P3.22M; and

Non-provision of depreciation on the PPEs for the current year.

8. Simunul Qualified Non-conduct of physical inventory of its PPE totaling P12.46M; and Payables to GSIS amounting P6.07M including interest & surcharges.

9. South Ubian

Qualified The validity, existence and correctness of the PPE accounts with book value of P58.73M could not be ascertained.

10. Turtle Island Qualified Failure to conduct physical inventory of its PPE with net book value of P13.21M; and

Unremitted GSIS premiums amounting to P2.86M. 11. Languyan Adverse Non-conduct of physical inventory of its PPE at year-end

valued in the books at P40.09M; and Failure to submit vouchers/payrolls for CYs 2007 to 2010.