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City of Bayawan, Negros Oriental
Consolidated Statement of Comparison of Budget and Actual Amounts
For the Year Ended December 31, 2024
(With comparative figures for CY 2023)
Budgeted Amounts
Difference Original and Final Budget Actual Amounts Difference Final Budget and Actual
Particulars Original Final
2024 2023 2024 2023 2024 2023 2024 2023 2023 2022
Revenue
A. Local Sources
1. Tax Revenue
a. Tax Revenue- Property 11,900,000.00 11,600,000.00 11,900,000.00 11,600,000.00 - (11,600,000.00) 13,077,524.07 11,549,464.73 (1,177,524.07) 50,535.27
b. Special Education Fund 11,000,000.00 11,000,000.00 11,000,000.00 11,000,000.00 - - 11,659,174.73 11,578,211.48 (659,174.73) (578,211.48)
c. Tax Revenue – Goods and Services 10,140,000.00 30,420,000.00 10,140,000.00 30,420,000.00 - - 40,672,232.59 33,877,001.66 (30,532,232.59) (3,457,001.66)
d. Other Local Taxes 4,440,000.00 870,000.00 4,469,940.20 870,000.00 (29,940.20) - 2,273,226.26 2,548,301.51 2,196,713.94 (1,678,301.51)
Total Tax Revenue 37,480,000.00 53,890,000.00 37,509,940.20 53,890,000.00 (29,940.20) (11,600,000.00) 67,682,157.65 59,552,979.38 (30,172,217.45) (5,662,979.38)
2. Non-Tax Revenue
a. Service Income 15,513,000.00 13,193,000.00 15,513,000.00 13,193,000.00 - - 14,491,909.12 13,771,886.98 1,021,090.88 (578,886.98)
b. Business Income 45,930,000.00 10,690,000.00 46,678,799.00 10,690,000.00 (748,799.00) - 33,768,729.54 33,880,278.87 12,910,069.46 (23,190,278.87)
c. Other Income and Receipts 4,800,000.00 4,220,000.00 4,800,000.00 4,220,000.00 - - 8,500,878.40 7,358,547.93 (3,700,878.40) (3,138,547.93)
Total Non-Tax Revenue 66,243,000.00 28,103,000.00 66,991,799.00 28,103,000.00 (748,799.00) - 56,761,517.06 55,010,713.78 10,230,281.94 (26,907,713.78)
B. External Sources
1. Share from the National Internal Revenue Taxes (IRA) 1,508,007,492.00 1,423,167,868.00 1,508,007,492.00 1,423,167,868.00 - - 1,506,305,345.00 1,419,914,498.00 1,702,147.00 3,253,370.00
2. Share from GOCCs - - - -
3. Other Shares from National Tax Collections - - - -
a. Share from Ecozone - - - -
b. Share from EVAT - - - -
c. Share from National Wealth - - - -
d. Share from Tobacco Excise Tax - - - -
4. Other Receipts - - - -
a. Grants and Donations - - - -
b. Other Subsidy Income - - - - - - 107,830,614.60 - (107,830,614.60)
5. Inter-local Transfer - - - -
6. Capital /Investment Receipts - - - -
a. Sale of Capital Assets - - - -
b. Sale of Investments - - - -
c. Proceeds from Collections of Loans Receivable - 900,000.00 - 900,000.00 - - - - - 900,000.00
C. Receipts from Borrowings 900,000.00 - 900,000.00 549,500,000.00 - (549,500,000.00) 37,499,269.15 - (36,599,269.15) 549,500,000.00
D. Other Non Income Receipts - - - -
1. Surplus - 153,573,420.84 210,278,047.71 (153,573,420.84) (210,278,047.71) 133,935,065.47 - 19,638,355.37 210,278,047.71
2 Savings from Prior Year's Obligation - - - - - - - - -
3. Reversions 197,984,679.32 - (197,984,679.32) - - - 197,984,679.32
4. Continuing Appropriations 1,347,063,174.14 15,272,202.21 1,199,201,954.70 766,686,421.27 147,861,219.44 (751,414,219.06) 538,192,792.37 - 661,009,162.33 766,686,421.27
5. Others 949,398,898.38 - - 949,398,898.38 - - -
Total Revenues and Receipts 2,959,693,666.14 2,470,731,968.59 2,966,184,606.74 3,230,510,016.30 (6,490,940.60) (771,378,047.71) 2,340,376,146.70 1,642,308,805.76 625,808,460.04 1,588,201,210.54
Expenditures
General Public Services
Personnel Services 331,697,033.00 354,857,312.00 345,172,382.51 355,763,867.00 (13,475,349.51) (906,555.00) 338,578,914.74 324,089,525.94 6,593,467.77 31,674,341.06
Maintenance and Other Operating Expenses 318,214,582.00 226,608,201.54 380,537,179.38 306,588,443.94 (62,322,597.38) (79,980,242.40) 343,818,393.24 354,073,104.06 36,718,786.14 (47,484,660.12)
Capital Outlay - - 70,287,900.00 330,384,695.98 (70,287,900.00) (330,384,695.98) 35,573,931.81 17,706,547.92 34,713,968.19 312,678,148.06
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