Meta PixelAnnual Audit Report 2024 — Municipality of Dauin — Page 30

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Page 30
10.2     Intra-Agency Payables

                                                      2024                  2023
 Due to Other Funds                            ₱    13,268,174.67   ₱       5,529,270.19


10.3     Trust Liabilities

 Trust Liabilities                             ₱     1,228,866.90   ₱        1,500,715.00
 Trust Liabilities – Disaster Risk Reduction
    and Management Fund                             12,101,630.46            5,567,878.08
 Guaranty/Security Deposits Payable                 21,806,415.10           17,236,410.14
                      Total                    ₱   35,136,912.46        ₱   24,305,003.22

The Guaranty/Security Deposits Payable account consists of performance bonds and
warranty securities received from winning contractors or suppliers.


10.4     Deferred Credits/Unearned Income

 Deferred Real Property Tax                    ₱    10,401,020.48   ₱       10,034,541.92
 Deferred Special Education                         10,889,513.31           10,034,541.62
 Other Deferred Credits                              7,990,185.86            9,474,970.65
                   Total                       ₱    29,280,719.65   ₱       29,544,054.19


Note 11 – Other Payables

 Other Payables                                ₱      1,381,706.12 ₱        1,812,424.52


Note 12 – Tax Revenue

 Tax Revenue – Individual and
 Corporation
   Community Tax                               ₱       519,612.12   ₱         488,369.59
 Tax Revenue – Property
   Real Property Tax – Basic                   ₱     3,572,814.25      ₱     3,422,339.58
     Discount on Real Property Tax – Basic             508,027.91              477,543.71
                                               ₱     3,064,786.34   ₱        2,944,795.87
       Special Education Tax                   ₱     4,454,866.44   ₱        4,291,433.85
         Discount on Special Education Tax             637,822.98              596,929.71
                                               ₱     3,817,043.46   ₱        3,694,504.14
 Sub-total                                     ₱     6,881,829.80   ₱        6,639,300.01


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