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Appendix E.1
Municipality of Jimalalud, Negros Oriental
Statement of Comparison of Budget and Actual Amounts
General Fund
For the Year Ended December 31, 2024
(With comparative figures for CY 2023)
Budgeted Amounts Difference Difference
Particulars Actual Amounts
Original Final Original and Final Budget Final Budget and Actual
2024 2023 2024 2023 2024 2023 2024 2023 2024 2023
Revenue
A. Local Sources
1. Tax Revenue
a. Tax Revenue - Property 1,970,714.00 1,970,714.00 1,970,714.00 1,970,714.00 - - 2,271,933.06 1,936,564.77 (301,219.06) 34,149.23
b. Tax Revenue - Goods and Services - - - - - - -
c. Other Local Taxes - - - - - - - -
Total Tax Revenue 1,970,714.00 1,970,714.00 1,970,714.00 1,970,714.00 - - 2,271,933.06 1,936,564.77 (301,219.06) 34,149.23
2. Non-Tax Revenue
a. Service Income 701,925.00 701,925.00 701,925.00 701,925.00 - - 872,607.39 803,009.00 (170,682.39) (101,084.00)
b. Business Income 2,126,340.00 3,911,340.00 2,126,340.00 3,911,340.00 - - 4,762,393.26 4,513,172.43 (2,636,053.26) (601,832.43)
c. Other Income and Receipts 4,810,979.00 21,000.00 4,810,979.00 21,000.00 - - 372,952.00 138,358.96 4,438,027.00 (117,358.96)
Total Non-Tax Revenue 7,639,244.00 4,634,265.00 7,639,244.00 4,634,265.00 - - 6,007,952.65 5,454,540.39 1,631,291.35 (820,275.39)
B. External Sources
1. Share from the National Internal Revenue Taxes (IRA) 139,397,443.00 149,202,422.00 158,457,756.00 149,202,422.00 (19,060,313.00) - 158,457,756.00 149,131,908.00 - 70,514.00
2. Share from GOCCs - - - -
3. Other Shares from National Tax Collections - - - - - - - - - -
a. Share from Ecozone - - - - - - - - - -
b. Share from EVAT - - - - - - - - - -
c. Share from National Wealth - - - - - - - - - -
d. Share from Tobacco Excise Tax - - - - - - - - - -
4. Other Receipts - - - - - - - - - -
a. Grants and Donations - - - - - - - - -
b. Other Subsidy Income - - - - - - - - - -
5. Inter-local Transfer - - - - - - - - - -
6. Capital /Investment Receipts - - - - - - - - - -
a. Sale of Capital Assets - - - - - - - - - -
b. Sale of Investments - - - - - - - - - -
c. Proceeds from Collections of Loan Receivables - - - - - - - - - -
C. Receipts from Borrowings - - - - - - - - - -
Total Revenue and Receipts 149,007,401.00 155,807,401.00 168,067,714.00 155,807,401.00 (19,060,313.00) - 166,737,641.71 156,523,013.16 1,330,072.29 (715,612.16)
Expenditures
Current Appropriations
General Public Services
Personal Services 48,386,479.56 48,501,052.96 50,892,933.21 48,751,052.96 (2,506,453.65) 250,000.00 47,430,074.69 32,059,098.35 3,462,858.52 16,691,954.61
Maintenance and Other Operating Expenses 39,934,209.99 36,455,063.82 37,461,285.73 35,237,083.82 2,472,924.26 (1,217,980.00) 28,849,086.37 23,413,861.47 8,612,199.36 11,823,222.35
Capital Outlay 200,000.00 - 410,000.00 - (210,000.00) - - 410,000.00 -
Education - - - -
Personal Services - - - - - - -
Maintenance and Other Operating Expenses 384,000.00 384,000.00 384,000.00 384,000.00 - - 162,645.42 84,181.27 221,354.58 299,818.73
Capital Outlay - - - - - - -
Health, Nutrition and Population Control - - - -
Personal Services 7,957,853.88 7,952,369.48 8,091,986.37 8,152,369.48 (134,132.49) 200,000.00 7,877,529.91 7,472,215.78 214,456.46 680,153.70
Maintenance and Other Operating Expenses 1,910,424.00 1,910,424.00 1,910,424.00 1,720,424.00 - (190,000.00) 1,838,855.96 1,194,123.19 71,568.04 526,300.81
Capital Outlay - - - - - - - -
Labor and Employment - - - -
Personal Services - - - - - - - - -
Maintenance and Other Operating Expenses - - - - - - - - -
Capital Outlay - - - - - - - - -
Housing and Community Development - - - -
Personal Services - - - - - - - - -
Maintenance and Other Operating Expenses - - - - - - - - -
Capital Outlay - - - - - - - - -
Social Services and Social Welfare - - - -
Personal Services 2,280,187.40 2,280,187.40 1,449,256.24 1,449,256.24 830,931.16 (830,931.16) 1,321,895.45 1,321,895.45 127,360.79 127,360.79
Maintenance and Other Operating Expenses 8,806,400.00 1,131,800.00 2,026,800.00 2,026,800.00 6,779,600.00 895,000.00 1,902,316.00 1,902,316.00 124,484.00 124,484.00
Capital Outlay - - - - - - -
Economic Services - - - -
Personal Services 987,987.52 1,039,903.12 1,024,802.96 1,139,903.12 (36,815.44) 100,000.00 999,052.15 987,998.84 25,750.81 151,904.28
Maintenance and Other Operating Expenses 1,250,000.00 1,250,000.00 1,250,000.00 1,195,000.00 - (55,000.00) 663,139.90 903,005.80 586,860.10 291,994.20
Capital Outlay - - - - - - -
Other Purposes: - - - -
Debt Service - - - - - - - -
Financial Expense - - - - - - - - -
Amortization - - - - - - - - -
LDRRMF - - - - -
Maintenance and Other Operating Expenses 7,335,111.02 7,700,370.04 7,335,111.02 7,700,370.04 - - 1,701,462.39 2,309,631.40 5,633,648.63 5,390,738.64
Capital Outlay 115,259.03 - 115,259.03 - - - 99,000.00 16,259.03 -
20% Development Fund - - - -
Maintenance and Other Operating Expenses - - - - - - -
Capital Outlay 27,879,488.60 29,840,484.00 28,179,488.60 29,840,484.00 (300,000.00) - 4,380,033.76 - 23,799,454.84 29,840,484.00
Share from National Wealth - - - -
Maintenance and Other Operating Expenses - - - - - - -
Capital Outlay - - - - - - -
Allocation for Senior Citizens and PWD - - - -
Maintenance and Other Operating Expenses - - - - - - -
Capital Outlay - - - - - - -
Others - - - -
Personal Services - - - - - - - -
Maintenance and Other Operating Expenses 1,580,000.00 17,361,746.18 1,580,000.00 17,361,746.18 - - - 1,580,000.00 17,361,746.18
Capital Outlay - - - - - - - -
Total Current Appropriations 149,007,401.00 155,807,401.00 142,111,347.16 154,958,489.84 6,896,053.84 848,911.16 97,225,092.00 71,648,327.55 44,886,255.16 83,310,162.29
Continuing Appropriations - -
General Public Services - -
Capital Outlay - - - - - -
Education - - - -
Capital Outlay - - - - - - -
Health, Nutrition and Population Control - - - -
Capital Outlay - - - - - - -
Labor and Employment - - - -
Capital Outlay - - - - - - -
Housing and Community Development - - - -
Capital Outlay - - - - - - -
Social Services and Social Welfare - - - -
Capital Outlay - - - - - - - - -
Economic Services - - - -
Capital Outlay - - - - - - - - -
Other Purposes: - - - -
Capital Outlay - - - - - - - - - -
Total Continuing Appropriations - - - - - - - - - -
Total Appropriations 149,007,401.00 155,807,401.00 142,111,347.16 154,958,489.84 6,896,053.84 848,911.16 97,225,092.00 71,648,327.55 44,886,255.16 83,310,162.29