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Municipality of Pamplona, Negros Oriental Appendix E.1
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 2,000,000.00 1,200,000.00 2,000,000.00 1,200,000.00 - - 1,059,733.36 900,237.26 940,266.64 299,762.74
b. Tax Revenue - Goods and Services 5,150,000.00 5,190,641.00 5,150,000.00 5,190,641.00 - - 4,620,662.03 4,442,531.28 529,337.97 748,109.72
c. Other Local Taxes 950,000.00 300,000.00 950,000.00 300,000.00 - - 874,643.07 160,143.96 75,356.93 139,856.04
Total Tax Revenue 8,100,000.00 6,690,641.00 8,100,000.00 6,690,641.00 - - 6,555,038.46 5,502,912.50 1,544,961.54 1,187,728.50
2. Non-Tax Revenue
a. Service Income 2,160,000.00 2,470,000.00 2,160,000.00 2,470,000.00 - - 3,159,850.95 2,722,682.62 (999,850.95) (252,682.62)
b. Business Income 1,050,000.00 900,000.00 1,050,000.00 900,000.00 - - 683,600.74 915,271.75 366,399.26 (15,271.75)
c. Other Income and Receipts 140,000.00 100,000.00 140,000.00 100,000.00 - - 118,299.60 231,084.48 21,700.40 (131,084.48)
Total Non-Tax Revenue 3,350,000.00 3,470,000.00 3,350,000.00 3,470,000.00 - - 3,961,751.29 3,869,038.85 (611,751.29) (399,038.85)
B. External Sources
1. Share from the National Internal Revenue Taxes (IRA) 191,328,635.00 180,076,784.00 191,328,635.00 180,076,784.00 - - 191,335,191.00 180,076,784.00 (6,556.00) -
2. Share from GOCCs - - - -
3. Other Shares from National Tax Collections - 10,000.00 - 10,000.00 - - - 4,600.00 - 5,400.00
a. Share from Ecozone - - - -
b. Share from EVAT - - - -
c. Share from National Wealth 10,000.00 10,000.00 - - 4,600.00 - 5,400.00
d. Share from Tobacco Excise Tax - - - -
4. Other Receipts - - - - - - - 10,089,317.00 - (10,089,317.00)
a. Grants and Donations - - - -
b. Other Subsidy Income - - 10,089,317.00 - (10,089,317.00)
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 202,778,635.00 190,247,425.00 202,778,635.00 190,247,425.00 - - 201,851,980.75 199,542,652.35 926,654.25 (9,295,227.35)
Expenditures
Current Appropriations
General Public Services
Personal Services 48,880,359.25 44,857,437.41 47,502,154.07 43,051,891.00 1,378,205.18 1,805,546.41 45,227,650.54 42,282,126.26 2,274,503.53 769,764.74
Maintenance and Other Operating Expenses 33,524,652.20 27,503,808.67 40,604,206.51 34,936,308.67 (7,079,554.31) (7,432,500.00) 35,941,865.54 28,202,900.03 4,662,340.97 6,733,408.64
Capital Outlay 3,335,000.00 3,245,000.00 2,555,300.00 2,599,570.00 779,700.00 645,430.00 479,090.15 843,808.00 2,076,209.85 1,755,762.00
Education - - - -
Personal Services - - - - - -
Maintenance and Other Operating Expenses 6,389,000.00 4,524,000.00 6,486,750.00 4,717,800.00 (97,750.00) (193,800.00) 5,860,195.59 3,860,094.75 626,554.41 857,705.25
Capital Outlay - 2,300,000.00 - - 2,300,000.00 - - -
Health, Nutrition and Population Control - - - -
Personal Services 11,206,269.98 10,859,629.25 11,076,205.68 9,741,944.15 130,064.30 1,117,685.10 10,403,969.55 9,727,147.19 672,236.13 14,796.96
Maintenance and Other Operating Expenses 8,301,351.19 7,035,907.94 8,781,464.19 8,000,907.94 (480,113.00) (965,000.00) 7,062,463.15 5,878,614.11 1,719,001.04 2,122,293.83
Capital Outlay 100,000.00 250,000.00 100,000.00 100,000.00 - 150,000.00 - 99,992.00 100,000.00 8.00
Labor and Employment - - - -
Personal Services - - - -
Maintenance and Other Operating Expenses - - - -
Capital Outlay - - - -