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Appendix E.1
Municipality of Tayasan, 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 1,200,000.00 1,200,000.00 927,629.17 965,492.63 272,370.83 234,507.37 927,629.17 965,492.63 - -
b. Tax Revenue - Goods and Services 3,575,000.00 3,240,000.00 2,591,550.15 2,395,669.72 983,449.85 844,330.28 2,591,550.15 2,395,669.72 - -
c. Other Local Taxes 85,000.00 80,000.00 12,641.82 15,555.76 72,358.18 64,444.24 12,641.82 15,555.76 - -
Total Tax Revenue 4,860,000.00 4,520,000.00 3,531,821.14 3,376,718.11 1,328,178.86 1,143,281.89 3,531,821.14 3,376,718.11 - -
2. Non-Tax Revenue
a. Service Income 950,000.00 1,515,000.00 1,607,584.79 1,844,478.87 (657,584.79) (329,478.87) 1,607,584.79 1,844,478.87 - -
b. Business Income 10,775,000.00 8,650,000.00 12,727,867.79 12,057,706.87 (1,952,867.79) (3,407,706.87) 12,727,867.79 12,057,706.87 - -
c. Other Income and Receipts 1,670,000.00 2,000,000.00 73,330.00 1,068,681.99 1,596,670.00 931,318.01 73,330.00 1,068,681.99 - -
Total Non-Tax Revenue 13,395,000.00 12,165,000.00 14,408,782.58 14,970,867.73 (1,013,782.58) (2,805,867.73) 14,408,782.58 14,970,867.73 - -
B. External Sources
1. Share from the National Internal Revenue Taxes (IRA) 175,673,409.00 165,406,637.00 175,687,264.00 165,342,227.00 (13,855.00) 64,410.00 175,687,264.00 165,342,227.00 - -
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 392,000.00 336,000.00 9,987,529.30 3,985,000.00 (9,595,529.30) (3,649,000.00) 19,422,839.32 10,532,725.40 (9,435,310.02) (6,547,725.40)
a. Grants and Donations 9,987,529.30 3,985,000.00 (9,987,529.30) (3,985,000.00) 9,987,529.30 3,985,000.00 - -
b. Other Subsidy Income 392,000.00 336,000.00 392,000.00 336,000.00 9,435,310.02 6,547,725.40 (9,435,310.02) (6,547,725.40)
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 194,320,409.00 182,427,637.00 203,615,397.02 187,674,812.84 (9,294,988.02) (5,247,175.84) 213,050,707.04 194,222,538.24 (9,435,310.02) (6,547,725.40)
Expenditures
Current Appropriations
General Public Services
Personal Services 50,515,321.93 50,734,170.28 56,774,910.55 52,679,402.43 (6,259,588.62) (1,945,232.15) 55,317,970.48 51,596,099.70 1,456,940.07 1,083,302.73
Maintenance and Other Operating Expenses 63,011,938.08 61,972,269.93 81,702,192.67 78,809,825.04 (18,690,254.59) (16,837,555.11) 78,417,383.90 73,535,060.16 3,284,808.77 5,274,764.88
Capital Outlay 1,520,000.00 2,509,200.00 8,477,047.08 83,569,200.00 (6,957,047.08) (81,060,000.00) 980,723.08 7,496,324.00 83,569,200.00
Education - - - -
Personal Services - - - -
Maintenance and Other Operating Expenses - - - - - -
Capital Outlay - - - -
Health, Nutrition and Population Control - - - -
Personal Services 8,679,130.38 8,803,344.82 8,852,193.43 8,448,344.82 (173,063.05) 355,000.00 8,660,749.40 8,422,190.18 191,444.03 26,154.64
Maintenance and Other Operating Expenses 4,504,200.00 255,000.00 4,504,200.00 255,000.00 - - 4,254,788.28 18,137.00 249,411.72 236,863.00
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 1,201,589.48 1,190,758.40 905,855.33 1,026,998.40 295,734.15 163,760.00 746,749.40 989,719.48 159,105.93 37,278.92
Maintenance and Other Operating Expenses 300,000.00 135,000.00 275,000.00 135,000.00 25,000.00 - 4,254,788.28 121,502.00 (3,979,788.28) 13,498.00
Capital Outlay - - - -
Economic Services - - - -
Personal Services 7,154,985.02 7,073,625.68 7,315,829.33 6,932,910.92 (160,844.31) 140,714.76 7,111,449.33 6,756,637.76 204,380.00 176,273.16
Maintenance and Other Operating Expenses 9,582,132.86 7,363,921.64 11,482,132.86 8,636,921.64 (1,900,000.00) (1,273,000.00) 10,607,279.44 8,880,309.54 874,853.42 (243,387.90)
Capital Outlay 1,000,000.00 180,000.00 1,000,000.00 2,045,000.00 - (1,865,000.00) 1,000,000.00 2,045,000.00
Other Purposes: - - - -
Debt Service - - - -
Financial Expense - - - -
Amortization 17,016,937.74 8,000,000.00 17,016,937.74 8,000,000.00 - - 5,631,917.09 3,092,767.75 11,385,020.65 4,907,232.25
LDRRMF - - - -
Maintenance and Other Operating Expenses 6,116,020.45 6,721,414.55 6,116,020.45 6,800,517.05 - (79,102.50) 2,393,935.60 2,326,343.00 3,722,084.85 4,474,174.05
Capital Outlay 3,600,000.00 2,399,967.30 3,600,000.00 2,399,967.30 - - 2,197,874.44 2,338,112.70 1,402,125.56 61,854.60
20% Development Fund - - - -
Maintenance and Other Operating Expenses - - - -
Capital Outlay 18,117,744.06 25,081,327.40 18,117,744.06 25,081,327.40 - - 13,659,202.45 23,063,036.89 4,458,541.61 2,018,290.51
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 - - - -
Capital Outlay - - - -
Total Current Appropriations 192,320,000.00 182,420,000.00 226,140,063.50 284,820,415.00 (33,820,063.50) (102,400,415.00) 194,234,811.17 181,139,916.16 31,905,252.33 103,680,498.84
Continuing Appropriations - -
General Public Services - -
Capital Outlay 42,986,877.62 27,911,775.47 (42,986,877.62) (27,911,775.47) 13,811,273.42 13,200,327.90 29,175,604.20 14,711,447.57
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 14,101,585.12 31,211,821.31 (14,101,585.12) (31,211,821.31) 6,283,523.61 1,898,754.00 7,818,061.51 29,313,067.31
Other Purposes: - - - -
Capital Outlay - - - -
Total Continuing Appropriations - - 57,088,462.74 59,123,596.78 (57,088,462.74) (59,123,596.78) 20,094,797.03 15,099,081.90 36,993,665.71 44,024,514.88
Total Appropriations 192,320,000.00 182,420,000.00 283,228,526.24 343,944,011.78 (90,908,526.24) (161,524,011.78) 214,329,608.20 196,238,998.06 68,898,918.04 147,705,013.72