Fund Statements and Special Funds
Funds 2023
Financial statements per fund for CY 2023 and the utilization of the special funds. Covers the General Fund, Special Education Fund, and Trust Fund, plus the 20% Development Fund and the Local Disaster Risk Reduction and Management Fund (LDRRMF).
Fund statements
Special funds
Livelihood assistance was distributed to 50 associations at ₱20,000.00 each. Various deficiencies in planning, budgeting, and contract submission, and the distribution without complete documentation, were noted by the auditors (see Findings 6 and 7).
Part II of the report presents total available funds of ₱31,956,847.19; the difference of ₱37,500.00 arises from erroneous current appropriation entries identified by the auditors. The accounting and reporting of the CY 2023 LDRRMF were found inadequate (see Finding 9).
No GAD Fund compliance audit was conducted for CY 2023, so no GAD figures are presented for this year.
| LDRRMF Program | Appropriation | Utilization | Balance |
|---|---|---|---|
| Relief and Recovery | ₱4,472,739.74 | ₱2,769,055.00 | ₱1,703,684.74 |
| Capability Building / Trainings and Seminars on disaster preparedness & LISTO Operation / DRRM Orientations / BDRRM Plan Formulation & Updating / Evacuation Planning / Camp Management / Brgy. Emergency Response Training / Community Risk Assessment | ₱1,300,000.00 | ₱1,617,227.25 | -₱317,227.25 |
| Drills/Simulation Exercises (flood, earthquake, typhoon) | ₱200,000.00 | ₱0.00 | ₱200,000.00 |
| Food Supplies / Hygiene Kit | ₱400,000.00 | ₱0.00 | ₱400,000.00 |
| Medicines/Medical Supplies | ₱200,000.00 | ₱119,210.00 | ₱80,790.00 |
| Early Warning System | ₱150,000.00 | ₱138,605.00 | ₱11,395.00 |
| Communication Supplies / Antenna / batteries / 2-way radios | ₱550,000.00 | ₱53,030.00 | ₱496,970.00 |
| Purchase / Reproduction of IEC materials | ₱100,000.00 | ₱0.00 | ₱100,000.00 |
| Updating Hazard Mapping & VAs mainstreaming DRR & CCA / CBMS | ₱1,200,000.00 | ₱438,550.00 | ₱761,450.00 |
| Insurance premium of Government Building / Evacuation Center | ₱350,000.00 | ₱0.00 | ₱350,000.00 |
| Insurance premium of DRRM volunteers | ₱150,000.00 | ₱800,000.00 | -₱650,000.00 |
| Declogging of drainage and river / river bank stabilization | ₱1,800,000.00 | ₱1,771,650.00 | ₱28,350.00 |
| Preparedness and Mitigation Projects-CO | ₱0.00 | ₱0.00 | ₱0.00 |
| Purchase of lot for relocation site for hazard prone households & improvement and repair of evacuation center / sanitary landfill / DRRM OpCen | ₱1,650,000.00 | ₱1,240,575.06 | ₱409,424.94 |
| Purchase of DRRM Equipment, Office Furniture, Trucks, Rescue Vehicles | ₱2,386,392.70 | ₱1,102,989.00 | ₱1,283,403.70 |
| Total CY 2023 Appropriations | ₱14,909,132.45 | ₱7,281,836.31 | ₱3,154,556.39 |
| Supplemental: Procurement of rescue vehicle / sea ambulance | ₱5,700,000.00 | ₱0.00 | ₱5,700,000.00 |
| Supplemental: Construction / Improvement of Evacuation Centers in Canmanila, Anglit, Del Pilar, Magallanes, Mercado, and So. Biga, Brgy. Mabini | ₱4,550,000.00 | ₱0.00 | ₱4,550,000.00 |
| Supplemental: Purchase of Generator Set | ₱1,000,000.00 | ₱0.00 | ₱1,000,000.00 |
| Supplemental: Purchase of Lot and Development of Resettlement Sites for Households within Hazard Prone Areas in So. Rizal, Brgy. Bulao | ₱5,750,000.00 | ₱0.00 | ₱5,750,000.00 |
| Total 2023 Supplemental Appropriations | ₱17,000,000.00 | ₱0.00 | ₱17,000,000.00 |
| Additional: Project Monitoring | ₱0.00 | ₱23,600.00 | -₱23,600.00 |
| Additional: Grasscutter & Part & maintenance of water Tanker & Rescue Truck | ₱0.00 | ₱6,280.00 | -₱6,280.00 |
| Additional: Repair of Ambulance for MDRRMO | ₱0.00 | ₱260,000.00 | -₱260,000.00 |
| Total Additional Charges to MF | ₱0.00 | ₱289,880.00 | -₱289,880.00 |
| Grand Total 2023 Utilization | — | ₱10,340,771.31 | — |
Several PPAs were utilized beyond their appropriations, and non-disaster-reduction-related expenditures totaling ₱289,880.00 were charged to the fund (see Finding 9).
Bank accounts maintained
| Account Number (masked) | Fund | Year-End Balance |
|---|---|---|
| •••-••••-••••••1221 | GF | ₱182,761,925.65 |
| •••-••••-••••••6517 | GF | ₱4,378,639.80 |
| •••-••••-••••••2244 | SEF | ₱1,422,456.83 |
| •••-••••-••••••4420 | TF | ₱473,126.53 |
| ••••••7149 | TF | ₱44,654.81 |
| •••-•••-••••••5753 | TF | ₱977,212.87 |
| •••-•••-••••••7327 | TF | ₱17,172,463.68 |
| ••••••3831 | TF | ₱482,143.24 |
| •••-••••-••••••0883 | TF | ₱20,023,980.45 |
| ••••••7505 | TF | ₱31,569.12 |
| ••••••4153 | TF | ₱26,122.93 |
| ••••••3718 | TF | ₱0.00 |
The municipality maintains 12 bank accounts: two General Fund, one SEF, and nine Trust Fund accounts, with a combined year-end balance of ₱227,794,295.91. Full account numbers are masked for privacy — see the official COA report for authoritative records. The accuracy of the Cash in Bank balance could not be ascertained due to the non-preparation of monthly bank reconciliation statements (Finding 1).