Particulars CY 2024 CY 2023 CY 2022
Revenues ₱4,219,617.97 ₱4,089,059.97 ₱3,403,356.90
Less Operating Expenses:
Personal Services 2,166,325.53 2,139,017.37 1,492,727.81
Maintenance and Other Operating Expenses (MOOE):
Traveling Expenses 19,713.00 21,440.00 23,135.84
Training Expenses 4,000.00
Office Supplies Expenses 97,240.50 0.00 89,730.50
Chemical and Filtering
295,050.00 119,400.00 147,150.00
Supplies Expenses
Other Supplies and
93,678.00 142,803.50 99,384.00
Materials Expenses
Telephone Expenses 8,000.00 12,000.00 10,000.00
Other MOOE 4,708,112.50 2,119,982.50 2,452,570.00
Non-cash Expenses 72,650.85 70,882.16 113,070.44
Total Operating Expenses 7,464,770.38 4,625,525.53 4,427,768.59
Surplus (Deficit) (3,245,152.41) (536,465.56) (1,024,411.69)
6.5 The above table showed that there was a significant increase in the Other MOOE
account in CY 2024. Verification of the cause of the loss revealed that
appropriations for support services for the waterworks operations was increased
from ₱1,347,090.00 at the beginning of the year to ₱5,043,920.00 on September
27, 2024 under Appropriation Ordinance No. 2024-14. It was learned that
appropriations for support services are for the payment of wages of job order
workers of the city. According to the City Budget Officer, the increase in
appropriation was due to the reallocation of budget charges, whereby payment of
services rendered by job order workers under the Waterworks System Operation
are now properly charged to their designated budget.
6.6 Review of the statement of the detailed financial performance showed that for
CY 2024, a total of ₱4,708,112.50 (Appendix H) was paid to the job order
workers under the waterworks operation. The average wages paid for job order
workers for the period January to August 2024 and September to December 2024
amounted to ₱270,206.25 and ₱636,615.63, respectively, showing an increase of
136 percent of wages for the last four months of the year. For the period July 8
to December 31, 2024, total wages paid was ₱3,634,347.50. This was due to the
application of charging wages of job order workers directly to the Waterworks
Operations instead of the General Fund Proper. A separate special account is
maintained for its operation as it is considered as LEE as it generates revenue
even if it was funded under the General Fund.
6.7 The manpower operating the waterworks system operation consists of 6
permanent employees, 1 casual Plantilla, 1 contract of service and 100 job order
workers. According to the Person-in-Charge of the Waterworks Operations, there
were job orders assigned in the different barangays responsible for monitoring
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