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Note 31 – Reconciliation Between Actual Amount on a Comparative Basis as presented in the SCBAA and in the Statement of
  Financial Performance

                                                                                         Maintenance
                                                                                          and Other
        For Year Ended December 31, 2024                                  Personal                         Financial           Capital
                                                                                          Operating
                                                        Income            Services                         Expenses            Outlay
                                                                                           Expenses
   Comparison Statement of Budget and Actual         1,188,056,087.36   294,599,435.42    674,624,577.85    46,652,332.62    354,158,398.03
   Entity Differences
   Basis Differences:                                 (81,328,970.39)      929,426.64    (42,234,278.85)   (5,798,581.91)   (354,158,398.03)
    Income not considered budgetary items              (4,838,014.16)                -                 -                -                  -
     Discount on Real Property Tax
     Discount on Taxes
     Losses                                            (4,838,014.16)
    Receipts not considered as income                 (76,490,956.23)                -                 -                -                  -
     Sale of capital assets
     Borrowings                                       (76,490,956.23)
    Expenses not considered budgetary items                         -     1,053,000.00     33,302,830.00        28,200.00                  -
    Trust Fund Expenditures                                               1,053,000.00     33,302,830.00
    Bank Charges                                                                                                28,200.00
    Budgetary items not considered as expenses                      -                -    (5,737,317.44)   (5,826,781.91)   (338,650,023.92)
    Debt Service (Loan Amortization, Retirement of
      Debt Instruments)                                                                                    (5,826,781.91)
    Interest Expenses capitalized
    Capital Expenditures                                                                                                    (338,650,023.92)
    Unspent DRRM transferred to Trust Fund                                                (5,737,317.44)
   Timing Differences:                                              -     (123,573.36)   (69,799,791.41)                -    (15,508,374.11)
    Prepayments charged to current appropriations                                         (2,541,272.77)                      (5,987,659.11)
    Unconsumed Inventories charged to current
      appropriations                                                                     (66,224,461.75)
    Capital Outlay debited to MOOE                                                                                            (9,520,715.00)
    Unliquidated Advances and Prepayments
     charged to current appropriations                                                    (1,034,056.89)
    Other Adjustments                                                     (123,573.36)
   Per Statement of Financial Performance            1,106,727,116.97   295,528,862.06    632,390,299.00    40,853,750.71                  -



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