Note 23– Non-Cash Expenses
2024 2023
Depreciation and Amortization
Depreciation-Infrastructure Assets ₱ 3,105,711.93 ₱ 2,375,627.61
Depreciation- Buildings and Other
994,657.48 62,544.92
Structures
Depreciation-Machinery and Equipment 520,029.09 558,333.91
Depreciation-Transportation Equipment 1,439,358.21 310,831.95
Depreciation Expense – Furniture, Fixtures,
0.00 77,898.73
and Books
Depreciation-Other Property, Plant, and
1,010,463.67 1,023,559.38
Equipment
Total ₱ 7,070,220.38 ₱ 4,408,796.50
Note 24 – Transfers, Assistance, and Subsidy to
Transfers of Unspent Current Year DRRM
Funds to the Trust Funds ₱ 5,838,108.49 ₱ 5,390,738.64
Total ₱ 5,838,108.49 ₱ 5,390,738.64
Note 25 - Local Disaster Risk Reduction Management Fund (LDRRMF)
The LDRRMF represents the amount set aside by the LGU to support its disaster risk
management activities pursuant to R.A. No. 10121, otherwise known as the “Philippine
Disaster Risk Reduction and Management Act of 2010”. The amount available and
utilized during the year totaled ₱7,883,293.21 and ₱2,309,631.40, respectively, broken as
follows:
Amount Amount
Particular Balance
Available Utilized
Current Appropriation:
30% Quick Response Fund (QRF) 2,521,016.25 0.00 2,521,016.25
Mitigation Fund (MF) 5,882,369.63 2,565,277.39 3,317,092.24
MOOE 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00
Sub-Total 8,403,385.88 2,565,277.39 5,838,108.49
Continuing Appropriation
CY 2023 5,291,563.84 0.00 5,291,563.84
CY 2022 6,575,721.46 4,993,470.00 1,582,251.46
Special Trust Fund
Donations 11,270.00 0.00 11,270.00
PCSO 171,653.17 0.00 171,653.17
Sub-Total 182,923.17 0.00 182,923.17
Grand Total 20,453,594.35 7,558,747.39 12,894,846.96
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