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Note 24

Reconciliation between actual amounts on the comparable basis as presented in this statement
and in the Statement of Financial Performance for the Year Ended December 31, 2024.
                                                                                                 Personal                         Financial        Capital
                                                                                  Income                         MOOE
                                                                                                  Services                        Expenses         Outlay
Comparison Statement of Budget and Actual                                       200,176,208.40   62,048,577.50   82,321,506.08    17,650,627.34    39,400,421.52
Entity Differences                                                                         -               -               -                -                -
Basis Differences:
  Income not considered budgetary items
      Non-cash income                                                                      -               -               -                -                 -
      Gain on Sale of Assets
  Receipts not considered as income                                                                        -               -                -
      Sale of capital assets                                                               -               -               -                -                 -
      Borrowings                                                                           -               -               -                -
      Prior year's surplus/reserve                                                         -               -               -                -                 -
  Debt Service (Loan Amortization, Retirement
          of Debt Instruments                                                              -               -               -      (4,308,899.48)              -
  Interest Expenses capitalized                                                            -               -               -                -                 -
  Capital Expenditures                                                                     -               -                                -      (39,400,421.52)
  Transfers, Assistance and Subsidy to NGAs/
          Other LGUs/ Other Funds                                                                                (6,629,848.65)                               -
   Items Classified as MOOE in the SCBAA
          Actual Amount
Timing Differences:
  Prepayments charged to current appropriations                                            -               -        48,671.24               -                 -
  Unconsumed Inventories charged to current
          appropriations                                                                   -               -     (5,438,485.19)             -                 -
  Consumed Inventories and deferred charges
          charged to prior period appropriations                                           -               -      6,579,567.92              -                 -
  Maintenance and other operating expenditures
          not covered by Appropriations (TF)                                               -               -               -                -
Per Statement of Financial Performance                                          200,176,208.40   62,048,577.50   76,881,411.40    13,341,727.86              0.00




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