Page 99 of 103
Municipality of San Jose, 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 1,005,893.65 930,069.51 1,005,893.65 930,069.51 - - 892,677.51 890,196.94 113,216.14 39,872.57
b. Tax Revenue - Goods and Services 2,924,247.37 1,150,960.17 2,924,247.37 1,150,960.17 - - 4,535,210.58 4,200,622.51 (1,610,963.21) (3,049,662.34)
c. Other Local Taxes 385,193.71 422,758.88 385,193.71 422,758.88 - - 287,685.47 325,359.45 97,508.24 97,399.43
Total Tax Revenue 4,315,334.73 2,503,788.56 4,315,334.73 2,503,788.56 - - 5,715,573.56 5,416,178.90 (1,400,238.83) (2,912,390.34)
2. Non-Tax Revenue
a. Service Income 3,375,003.40 2,009,938.33 3,375,003.40 2,009,938.33 - - 3,300,780.61 3,745,425.92 74,222.79 (1,735,487.59)
b. Business Income 5,400,103.81 4,153,636.74 5,400,103.81 4,153,636.74 - - 7,152,089.75 5,794,998.09 (1,751,985.94) (1,641,361.35)
c. Other Income and Receipts 3,115,671.90 2,520,000.00 3,115,671.90 2,520,000.00 - - 4,341,020.10 3,406,963.06 (1,225,348.20) (886,963.06)
Total Non-Tax Revenue 11,890,779.11 8,683,575.07 11,890,779.11 8,683,575.07 - - 14,793,890.46 12,947,387.07 (2,903,111.35) (4,263,812.00)
B. External Sources
1. Share from the National Internal Revenue Taxes (IRA) 113,716,110.00 107,077,362.00 113,716,110.00 107,077,362.00 - - 113,724,894.00 107,028,576.00 (8,784.00) 48,786.00
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 129,922,223.84 118,264,725.63 129,922,223.84 118,264,725.63 - - 134,234,358.02 125,392,141.97 (4,312,134.18) (7,127,416.34)
Expenditures
Current Appropriations
General Public Services
Personal Services 38,408,246.36 36,114,286.06 40,834,365.40 38,713,541.06 (2,426,119.04) (2,599,255.00) 38,627,526.81 35,830,409.21 2,206,838.59 2,883,131.85
Maintenance and Other Operating Expenses 17,055,983.82 15,391,315.27 33,444,854.89 27,059,451.03 (16,388,871.07) (11,668,135.76) 31,570,172.42 24,165,703.06 1,874,682.47 2,893,747.97
Capital Outlay 470,000.00 350,000.00 1,440,000.00 1,950,000.00 (970,000.00) (1,600,000.00) 69,950.00 192,900.00 1,370,050.00 1,757,100.00
Education - - - -
Personal Services - - - -
Maintenance and Other Operating Expenses - - - -
Capital Outlay - - - -
Health, Nutrition and Population Control - - - -
Personal Services 6,882,794.58 5,625,539.97 6,899,636.33 4,114,975.97 (16,841.75) 1,510,564.00 6,406,222.53 3,756,361.64 493,413.80 358,614.33
Maintenance and Other Operating Expenses 4,040,000.00 3,790,000.00 6,092,700.00 6,481,135.89 (2,052,700.00) (2,691,135.89) 5,894,691.31 5,602,200.00 198,008.69 878,935.89
Capital Outlay - - - -
Labor and Employment - - - -
Personal Services - - - -
Maintenance and Other Operating Expenses - - - -