Annex A-1

Municipality of Alicia, Bohol

STATEMENT OF FINANCIAL POSITION - GENERAL FUND
As of December 31, 2018
(With Comparative Figures for CY 2017)

ASSETS 2018 2017

CURRENT ASSETS
Cash and Cash Equivalents ₱ 65,372,970.05 ₱ 57,232,610.90
Receivables 9,136,810.88 6,535,658.41
Inventories 563,488.72 594,172.81
Total Current Assets ₱ 75,073,269.65 ₱ 64,362,442.12

NON-CURRENT ASSETS
Property, Plant and Equipment ₱ 149,803,312.27 ₱ 82,759,873.30
TOTAL ASSETS ₱ 224,876,581.92 ₱ 147,122,315.42

LIABILITIES AND NET ASSETS/EQUITY

LIABILITIES
CURRENT LIABILITIES
Financial Liabilities ₱ 5,716,464.30 ₱ 2,819,004.68
Inter-Agency Payables 615,692.14 674,698.20
Intra-Agency Payables 2,479,533.50 887,968.70
Trust Liabilities 1,953,011.24 1,988,802.89
Deferred Credits/Unearned Income 3,465,540.24 1,899,834.39
Other Payables 8,726.08 61,422.39
Total Current Liabilities ₱ 14,238,967.50 ₱ 8,331,731.25
NON-CURRENT LIABILITIES
Financial Liabilities ₱ 30,120,914.18 ₱ 32,922,859.70
Deferred Credits/Unearned Income - -
Provisions - -
Total Non-Current Liabilities ₱ 30,120,914.18 ₱ 32,922,859.70
TOTAL LIABILITIES ₱ 44,359,881.68 ₱ 41,254,590.95

NET ASSETS/EQUITY
Government Equity ₱ 180,516,700.24 ₱ 105,867,724.47

TOTAL LIABILITIES AND EQUITY ₱ 224,876,581.92 ₱ 147,122,315.42

 Annex A-2

Municipality of Alicia, Bohol

STATEMENT OF FINANCIAL POSITION - SEF
As of December 31, 2018
(With Comparative Figures for CY 2017)

2018 2017
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents ₱ 1,732,283.97 ₱ 1,366,534.28
Receivables - 25,780.21
Total Current Assets ₱ 1,732,283.97 ₱ 1,392,314.49

NON-CURRENT ASSETS
Property, Plant and Equipment ₱ 859,389.76 ₱ 820,939.63
TOTAL ASSETS ₱ 2,591,673.73 ₱ 2,213,254.12

LIABILITIES AND NET ASSETS/EQUITY

LIABILITIES
CURRENT LIABILITIES
Financial Liabilities ₱ 36,540.26 ₱ 34,065.26
Inter-Agency Payables 9,033.33 9,033.33
Intra-Agency Payables 32,895.33 20,964.82
Trust Liabilities 1,541.46 16,465.50
Deferred Credits/Unearned Income - 25,780.21
Total Current Liabilities ₱ 80,010.38 ₱ 106,309.12
TOTAL LIABILITIES ₱ 80,010.38 ₱ 106,309.12

NET ASSETS/EQUITY
Government Equity ₱ 2,511,663.35 ₱ 2,106,945.00

TOTAL LIABILITIES AND NET ASSETS/EQUITY ₱ 2,591,673.73 ₱ 2,213,254.12

 Annex A-3

Municipality of Alicia, Bohol

STATEMENT OF FINANCIAL POSITION - TRUST FUND
As of December 31, 2018
(With Comparative Figures for CY 2017)

2018 2017
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents ₱ 46,859,701.16 ₱ 39,753,299.59
Receivables 3,156,882.99 891,168.70
Prepayments and Deferred Charges 1,117,008.22 214,533.56
Total Current Assets ₱ 51,133,592.37 ₱ 40,859,001.85

NON-CURRENT ASSETS
Property, Plant and Equipment ₱ 1,870,599.65 ₱ 44,758,626.39
TOTAL ASSETS ₱ 53,004,192.02 ₱ 85,617,628.24

LIABILITIES

CURRENT LIABILITIES
Financial Liabilities ₱ 22,763.60 ₱ 23,729.54
Inter-Agency Payables 35,128,567.28 73,477,237.98
Intra-Agency Payables 3,152,632.44 2,018,042.48
Trust Liabilities 14,405,064.68 9,801,012.22
Other Payables 295,164.02 297,606.02
Total Current Liabilities ₱ 53,004,192.02 ₱ 85,617,628.24

TOTAL LIABILITIES ₱ 53,004,192.02 ₱ 85,617,628.24

 Annex B-1

Municipality of Alicia, Bohol

STATEMENT OF FINANCIAL PERFORMANCE - GENERAL FUND
For the Year Ended December 31, 2018
(With Comparative Figures for CY 2017)

2018 2017
INCOME
Tax Revenue ₱ 2,269,733.79 ₱ 1,967,736.10
Share from Internal Revenue Collections 82,297,075.00 76,697,842.00
Service and Business Income 6,115,374.36 5,609,221.30
Shares, Grants and Donations 85,622.82 70,308.92
Other Income 535,663.78 960,949.47
Total Income ₱ 91,303,469.75 ₱ 85,306,057.79

LESS: CURRENT OPERATING EXPENSES

Personnel Services ₱ 37,262,221.25 ₱ 33,384,209.71
Maintenance and Other Operating Expenses 23,976,833.44 24,388,527.67
Non-Cash Expenses 5,845,396.03 5,860,328.52
Financial Expenses 1,827,204.63 2,071,933.28
Total Current Operating Expenses ₱ 68,911,655.35 ₱ 65,704,999.18

SURPLUS FROM CURRENT OPERATION ₱ 22,391,814.40 ₱ 19,601,058.61

Add (Deduct):
Transfers, Assistance and Subsidy From
Transfers, Assistance and Subsidy To (5,977,238.63) (42,000.00)
SURPLUS (DEFICIT) FOR THE PERIOD ₱ 16,414,575.77 ₱ 19,559,058.61
 Annex B-2

Municipality of Alicia, Bohol

STATEMENT OF FINANCIAL PERFORMANCE - SEF
For the Year Ended December 31, 2018
(With Comparative Figures for CY 2017)

2018 2017
INCOME
Tax Revenue ₱ 1,234,894.95 ₱ 987,882.19
Share from Internal Revenue Collections - -
Other Share from National Taxes - -
Service and Business Income 314.65 -
Shares, Grants and Donations - -
Gain on Sale of Assets - -
Total Income ₱ 1,235,209.60 ₱ 987,882.19

LESS: CURRENT OPERATING EXPENSES

Personnel Services ₱ 154,772.50 ₱ 93,002.50
Maintenance and Other Operating Expenses 595,588.93 512,350.00
Non-Cash Expenses 77,677.50 63,580.09
Financial Expenses - -
Total Current Operating Expenses ₱ 828,038.93 ₱ 668,932.59

SURPLUS FROM CURRENT OPERATION ₱ 407,170.67 ₱ 318,949.60

Add (Deduct):
Transfers, Assistance and Subsidy From - -
Transfers, Assistance and Subsidy To - -

SURPLUS (DEFICIT) FOR THE PERIOD ₱ 407,170.67 ₱ 318,949.60

 Annex B-3

Municipality of Alicia, Bohol

STATEMENT OF FINANCIAL PERFORMANCE - TRUST FUND
For the Year Ended December 31, 2018
(With Comparative Figures for CY 2017)

2018 2017
INCOME
Shares, Grants and Donations ₱ 175,287.00 ₱ 193,300.00
Other Income 57,958.00 55,000.00
Total Income ₱ 233,245.00 ₱ 248,300.00

LESS: CURRENT OPERATING EXPENSES

Personnel Services ₱ 389,500.22 ₱ 410,515.00
Maintenance and Other Operating Expenses 15,953,842.92 15,839,470.55
Non-Cash Expenses
Total Current Operating Expenses ₱ 16,343,343.14 ₱ 16,249,985.55

DEFICIT FROM CURRENT OPERATION ₱ (16,110,098.14) ₱ (16,001,685.55)

Add (Deduct):
Transfers, Assistance and Subsidy From 16,110,098.14 16,001,685.55
Transfers, Assistance and Subsidy To

SURPLUS (DEFICIT) FOR THE PERIOD ₱ - ₱ -

 Annex C-1
Municipality of Alicia, Bohol
STATEMENT OF CASH FLOWS - GENERAL FUND
For the Year Ended December 31, 2018
(With Comparative Figures for CY 2017)

2018 2017
Cash Flows From Operating Activities
Cash Inflows
Collection from Taxpayers (Net) ₱ 3,720,213.17 ₱ 3,135,221.75
Share from Internal Revenue Allotment 82,297,075.00 76,697,842.00
Receipts from Business/Service Income 6,084,559.89 5,530,502.04
Interest Income 77,401.68 122,201.01
Dividend Income -
Other Receipts 85,011,769.39 57,318,084.63
Total Cash Inflows ₱ 177,191,019.13 ₱ 142,803,851.43
Cash Outflows
Payments of Expenses:
Payments to Suppliers/Creditors ₱ 7,974,397.25 ₱ 7,321,832.70
Payments to Employees 38,692,241.28 31,523,142.83
Interest Expenses 839,349.97 2,065,533.28
Other Expenses 104,853,850.56 83,265,921.41
Total Cash Outflows ₱ 152,359,839.06 ₱ 124,176,430.22
Net Cash Flows from Operating Activities ₱ 24,831,180.07 ₱ 18,627,421.21
Cash Flows From Investing Activities
Cash Inflows
Proceeds from Sale of Investment Property
Proceeds from Sale/Disposal of Property, Plant and Equipment - -
Total Cash Inflows - -###
Cash Outflows - -
Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment ₱ 14,355,866.32 ₱ 11,782,502.39
Investment
Total Cash Outflows ₱ 14,355,866.32 ₱ 11,782,502.39###
Net Cash Flows from Investing Activities ₱ (14,355,866.32) ₱ (11,782,502.39)
###
Cash Flows from Financing Activities
Cash Inflows
Proceeds from Issuance of Bonds
Proceeds from Loans - -
Total Cash Inflows - -###
Cash Outflows - -
Payment of Long Term Liabilities
Retirement/Redemption of Debt Securities - -
Payment of Loan Amortization ₱ 2,334,954.60 ₱ 700,486.38
Total Cash Outflows ₱ 2,334,954.60 ₱ 700,486.38###
Net Cash Flows from Financing Activities ₱ (2,334,954.60) ₱ (700,486.38)
###
Total Cash Provided By Operating, Investing and Fin. Activities ₱ 8,140,359.15 ₱ 6,144,432.44###
Add: Cash at the Beginning of the Year 57,232,610.90 51,088,178.46
Cash Balance at the End of the Year ₱ 65,372,970.05 ₱ 57,232,610.90###
 Annex C-2

Municipality of Alicia, Bohol

STATEMENT OF CASH FLOWS - SEF
For the Year Ended December 31, 2018
(With Comparative Figures for CY 2017)

2018 2017
Cash Flows From Operating Activities
Cash Inflows
Collection from Taxpayers (Net) ₱ 2,469,789.97 ₱ 987,882.19
Share from Internal Revenue Allotment - -
Receipts from Business/Service Income - -
Interest Income 314.65 -
Dividend Income - -
Other Receipts - 1,043,167.42
Total Cash Inflows ₱ 2,470,104.62 ₱ 2,031,049.61
###
Cash Outflows
Payments of Expenses:
Payments to Suppliers/Creditors ₱ - ₱ 197,725.00
Payments to Employees 352,898.80 174,477.50
Interest Expenses - -
Other Expenses 1,647,876.18 1,438,234.71
Total Cash Outflows ₱ 2,000,774.98 ₱ 1,810,437.21
###
Net Cash Flows from Operating Activities ₱ 469,329.64 ₱ 220,612.40
###
Cash Flows From Investing Activities
Cash Inflows
Proceeds from Sale of Investment Property - -
Proceeds from Sale/Disposal of PPE - -
Proceeds from Sale of Non-Current Investment - -
Collection of Principal on Loans to Other Entities - -
Total Cash Inflows - -###
Cash Outflows
Purchase/Construction of Investment Property - -
Purchase/Construction of Property, Plant and Equipment ₱ 103,579.95 ₱ 100,503.39
Investment - -
Purchase of Bearer Biological Assets - -
Purchase of Intangible Assets - -
Grant of Loans - -
Total Cash Outflows ₱ 103,579.95 ₱ 100,503.39
###
Net Cash Flows from Investing Activities ₱ (103,579.95) ₱ (100,503.39)
###
Cash Flows from Financing Activities
Cash Inflows
Proceeds from Issuance of Bonds - -
Proceeds from Loans - -
Total Cash Inflows - -###
Cash Outflows - -
Payment of Long Term Liabilities
Retirement/Redemption of Debt Securities - -
Payment of Loan Amortization - -
Total Cash Outflows - -###
Net Cash Flows from Financing Activities - -###
Total Cash Provided By Operating, Investing and Fin. Activities ₱ 365,749.69 ₱ 120,109.01
###
Add: Cash at the Beginning of the Year 1,366,534.28 1,246,425.27
Cash Balance at the End of the Year ₱ 1,732,283.97 ₱ 1,366,534.28
###
 Annex D
Municipality of ALICIA, BOHOL
STATEMENT OF CASH FLOWS
For the Period Ended September 30, 2010
~ General Fund ~

Cash Flows From Operating Activities

Cash Inflows
Share from Internal Revenue Allotment P 31,951,885.00
Collection from Taxpayers (net) 2,539,293.19
Receipts from Sale of Goods and Services 0.00
Interest Income 70,122.79
Other Receipts 7,934,969.91
Total Cash Inflows 42,496,270.89
Cash Outflows
Payments to -
Suppliers/Creditors 10,367,183.61
Employees 18,767,220.54
Interest Expenses 0.00
Other Disbursements 7,604,995.78
Total Cash Outflows 36,739,399.93
Cash Provided by (Used In) 5,756,870.96
Cash Flows From Investing Activities
Cash Inflows
Sale of Property, Plant and Equipment 0.00
Sale of Debt Securities of Other Entities 0.00
Collection of Principal on Loans to Other Entities 0.00
Total Cash Inflows 0.00
Cash Outflows
Purchase of Property, Plant and Equipment 1,234,477.64
Infrastructures 2,607,125.69
Purchase of Debt Securities of Other Entities 0.00
Grant/Loans to Other Entities 0.00
Total Cash Outflows 3,841,603.33
Cash Provided by (Used In) (3,841,603.33)
Cash Flows from Financing Activities
Cash Inflows
Issuance of Debt Securities 0.00
Acquisition of Loan 0.00
Total Cash Inflows 0.00
Cash Outflows
Retirement/Redemption of Debt Securities 0.00
Payment of Loan Amortization 0.00
Total Cash Outflows 0.00
Cash Provided by (Used In) 0.00
Net Cash Provided By (Used In) 1,915,267.63
Cash at the Beginning of the Period 15,774,366.02
Cash at the End of the Period P 17,689,633.65

Cash in Vault 40,076.22

Petty Cash Fund 10,000.00
Cash in Bank - Local Currency, Current Account 17,639,557.43
17,689,633.65
 Annex D
Municipality of ALICIA, BOHOL
STATEMENT OF CASH FLOWS
For the Period Ended September 30, 2010
~ Special Education Fund ~

Cash Flows From Operating Activities

Cash Inflows
Share from Internal Revenue Allotment P 0.00
Collection from Taxpayers (net) 527,827.45
Receipts from Sale of Goods and Services 0.00
Interest Income 0.00
Other Receipts 527,987.40
Total Cash Inflows 1,055,814.85
Cash Outflows
Payments to -
Suppliers/Creditors 18,110.00
Employees 348,375.00
Interest Expenses 0.00
Other Disbursements 507,891.55
Total Cash Outflows 874,376.55
Cash Provided by (Used In) 181,438.30
Cash Flows From Investing Activities
Cash Inflows
Sale of Property, Plant and Equipment 0.00
Sale of Debt Securities of Other Entities 0.00
Collection of Principal on Loans to Other Entities 0.00
Total Cash Inflows 0.00
Cash Outflows
Purchase of Property, Plant and Equipment 22,900.00
Infrastructures 0.00
Purchase of Debt Securities of Other Entities 0.00
Grant/Loans to Other Entities 0.00
Total Cash Outflows 22,900.00
Cash Provided by (Used In) (22,900.00)
Cash Flows from Financing Activities
Cash Inflows
Issuance of Debt Securities 0.00
Acquisition of Loan 0.00
Total Cash Inflows 0.00
Cash Outflows
Retirement/Redemption of Debt Securities 0.00
Payment of Loan Amortization 0.00
Total Cash Outflows 0.00
Cash Provided by (Used In) 0.00
Net Cash Provided By (Used In) 158,538.30
Cash at the Beginning of the Period 427,985.10
Cash at the End of the Period P 586,523.40
 Annex D
Municipality of ALICIA, BOHOL
STATEMENT OF CASH FLOWS
For the Period Ended September 30, 2010
~ Trust Fund ~

Cash Flows From Operating Activities

Cash Inflows
Share from Internal Revenue Allotment P 0.00
Collection from Taxpayers (net) 0.00
Receipts from Sale of Goods and Services 0.00
Interest Income 0.00
Other Receipts 7,304,731.56
Total Cash Inflows 7,304,731.56
Cash Outflows
Payments to -
Suppliers/Creditors 4,834,223.07
Employees 164,390.50
Interest Expenses 0.00
Other Disbursements 2,174,804.09
Total Cash Outflows 7,173,417.66
Cash Provided by (Used In) 131,313.90
Cash Flows From Investing Activities
Cash Inflows
Sale of Property, Plant and Equipment 0.00
Sale of Debt Securities of Other Entities 0.00
Collection of Principal on Loans to Other Entities 0.00
Total Cash Inflows 0.00
Cash Outflows
Purchase of Property, Plant and Equipment 0.00
Infrastructures 0.00
Purchase of Debt Securities of Other Entities 0.00
Grant/Loans to Other Entities 0.00
Total Cash Outflows 0.00
Cash Provided by (Used In) 0.00
Cash Flows from Financing Activities
Cash Inflows
Issuance of Debt Securities 0.00
Acquisition of Loan 0.00
Total Cash Inflows 0.00
Cash Outflows
Retirement/Redemption of Debt Securities 0.00
Payment of Loan Amortization 0.00
Total Cash Outflows 0.00
Cash Provided by (Used In) 0.00
Net Cash Provided By (Used In) 131,313.90
Cash at the Beginning of the Period 2,801,297.45
Cash at the End of the Period P 2,932,611.35
 ~ TF C-Flow Working Paper ~

other receipts - as of Sept 30 oct nov dec total

capitation fund 133,739.17 288,901.65 - - 422,640.82
SFR 1,495,785.00 - - - 1,495,785.00
ACES Covered Court 148,500.00 - - - 148,500.00
LGU-alicia:
taxes w/held n transfers 1,264,800.53 - 16,080.05 463,375.65 1,744,256.23 transfer - 456,9
agri-raffle promo 2,000.00 - - - 2,000.00 w/tax, tf - 6,443

town anniversary 86,000.00 - - - 86,000.00

foundation day souvenir prog. 18,500.00 - - - 18,500.00
brgy. Tanod kits 312,500.00 - - - 312,500.00
mcc hope 10,000.00 - - - 10,000.00
bafoma line, lgu equity 1,000.00 - - - 1,000.00
brgy. RPT share 238,352.38 - 43,111.27 281,463.65
LGU-alicia:
concreting of FMR, Carangi & Pasil 2,925,000.00 - - 2,632,500.00 5,557,500.00 FMR for Sitio P
sale of bid forms 18,000.00 - - - 18,000.00
bidders bond & guaranty deposits 486,616.95 819.00 4,070.00 27,621.85 519,127.80
revolving fund 16,635.53 - 7,111.50 23,747.03
donation, town fiesta/lgu night 12,000.00 - 1,500.00 13,500.00
ARCDP 2, LGU Equity 71,900.00 - - 71,900.00
E. Claro, terminal benefits 57,402.00 - - 57,402.00
brgy. Election fund - 160,000.00 6,500.00 166,500.00
Aid for Health & Nutrition Program 200,000.00 200,000.00
CDF for Priority Projects (Sen. Zubiri) 500,000.00 500,000.00
Inter-Town Basketball Reg. 6,000.00 - - 6,000.00
Total 7,304,731.56 449,720.65 20,150.05 3,881,720.27 11,656,322.53

other expenses - as of Sept 30 oct nov dec total

Remittances to BIR 1,238,624.34 125,343.07 105,737.72 359,532.85 1,829,237.98
Accountable forms 13,895.00 - - 13,895.00
Benchmarking Activity 27,630.00 - - - 27,630.00
Prizes and Honorarium, T. Anniv. 96,800.00 - - - 96,800.00
REFO Project 80,220.00 - - - 80,220.00
Bank charge, checkbook 200.00 - - - 200.00
Refund to DSWD RO 7 1,000.00 - - - 1,000.00
w/drawal of brgy. Deposit & RPTS 307,223.28 73,418.76 380,642.04
Refund of bidders bond 347,211.47 8,239.49 4,889.00 360,339.96
Prizes and Honorarium, T. fiesta 62,000.00 - - 62,000.00
Brgy. & SK Election Expenses 87,000.00 - 50,250.00 137,250.00
Refund to APC-Bohol 62,120.00 - 62,120.00
- - - -
- - - -
- - - -
Total 2,174,804.09 220,582.56 167,857.72 488,090.61 3,051,334.98
 Annex C-3
Municipality of Alicia, Bohol
STATEMENT OF CASH FLOWS - TRUST FUND
For the Year Ended December 31, 2018
(With Comparative Figures for CY 2017)

2018 2017
Cash Flows From Operating Activities
Cash Inflows
Interest Income ₱ - ₱ 55,700.17
Other Receipts 50,040,395.73 66,846,529.83
Total Cash Inflows ₱ 50,040,395.73 ₱ 66,902,230.00###
Cash Outflows
Payments of Expenses: ₱ 965.94 ₱ -
Payments to Suppliers/Creditors 1,463,358.90 649,013.87
Payments to Employees 15,379,620.36 141,476.68
Other Expenses 8,264,896.84 31,068,596.98
Total Cash Outflows ₱ 25,108,842.04 ₱ 31,859,087.53###
Net Cash Flows from Operating Activities ₱ 24,931,553.69 ₱ 35,043,142.47###
Cash Flows From Investing Activities
Cash Inflows
Proceeds from Sale of Investment Property - -
Proceeds from Sale/Disposal of PPE - -
Proceeds from Sale of Non-Current Investment - -
Collection of Principal on Loans to Other Entities - -
Total Cash Inflows - - ###
Cash Outflows
Purchase/Construction of Investment Property - -
Purchase/Construction of Property, Plant and Equipment ₱ 17,825,152.12 ₱ 17,900,496.04
Investment - -
Purchase of Bearer Biological Assets - -
Purchase of Intangible Assets - -
Grant of Loans - -
Total Cash Outflows ₱ 17,825,152.12 ₱ 17,900,496.04###
Net Cash Flows from Investing Activities ₱ (17,825,152.12) ₱ (17,900,496.04)###
Cash Flows from Financing Activities
Cash Inflows
Proceeds from Issuance of Bonds
Proceeds from Loans - -
Total Cash Inflows - - ###
Cash Outflows
Payment of Long Term Liabilities
Retirement/Redemption of Debt Securities - -
Payment of Loan Amortization - -
Total Cash Outflows - - ###
Net Cash Flows from Financing Activities - - ###
Total Cash Provided By Operating, Investing and Fin. Activities ₱ 7,106,401.57 ₱ 17,142,646.43###
Add: Cash at the Beginning of the Year 39,753,299.59 22,610,653.16
Cash Balance at the End of the Year ₱ 46,859,701.16 ₱ 39,753,299.59###
 Annex D-1

Municipality of Alicia, Bohol

STATEMENT OF CHANGES IN NET ASSETS/EQUITY - GENERAL FUND
For the Year Ended December 31, 2018
(With Comparative Figures for CY 2017)

ACCUMULATED SURPLUS
(DEFICITS)
2018 2017

Balance on January 01 ₱ 105,867,724.47 ₱ 66,499,782.99

Add (Deduct):
Change in Accounting Policy 60,635,641.71 19,364,728.75
Prior Period Errors (2,401,241.71) 444,154.12
Restated Balance ₱ 164,102,124.47 ₱ 86,308,665.86
Add (Deduct): Changes in Net Assets During the Year
Adjustment of Net Revenue Recognized Directly in Equity ₱ - ₱ -
Surplus (Deficit) for the Period 16,414,575.77 19,559,058.61
Total Recognized Revenue and Expenses for the Period ₱ 16,414,575.77 ₱ 19,559,058.61
Balance on December 31 ₱ 180,516,700.24 ₱ 105,867,724.47
 Annex D-2

Municipality of Alicia, Bohol

STATEMENT OF CHANGES IN NET ASSETS/EQUITY - SEF
For the Year Ended December 31, 2018
(With Comparative Figures for CY 2017)

ACCUMULATED SURPLUS
(DEFICITS)
2018 2017

Balance at January 1 ₱ 2,106,945.00 ₱ 1,787,995.40

Add (Deduct):
Change in Accounting Policy
Prior Period Errors (2,452.32)
Restated Balance ₱ 2,104,492.68 ₱ 1,787,995.40
Add (Deduct): Changes in Equity During the Year
Adjustment of Net Revenue Recognized Directly in Equity ₱ - ₱ -
Surplus for the Period 407,170.67 318,949.60
Total Recognized Revenue and Expenses for the Period ₱ 407,170.67 ₱ 318,949.60
Balance at December 31 ₱ 2,511,663.35 ₱ 2,106,945.00
 Annex E-1
Municipality of Alicia, Bohol
STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS - GENERAL FUND
For the Year Ended December 31, 2018

Budgeted Amounts
Difference Original and Final Budget Actual Amounts Difference Final Budget and Actual
Original Final
2018 2017 2018 2017 2018 2017 2018 2017 2018 2017
Revenue
A.Local Sources
1) Tax Revenue
a. Tax Revenue - Property ₱ 800,000.00 ₱ 725,000.00 ₱ 800,000.00 ₱ 725,000.00 ₱ - ₱ - ₱ 987,316.00 ₱ 790,305.76 ₱ (187,316.00) ₱ (65,305.76)
b. Tax Revenue - Goods and Services 720,000.00 693,000.00 720,000.00 893,000.00 - (200,000.00) 994,955.96 1,142,416.15 (274,955.96) (249,416.15)
c. Other Local Taxes 205,000.00 195,000.00 205,000.00 195,000.00 - - 287,461.83 235,014.19 (82,461.83) (40,014.19)
Total Tax Revenue ₱ 1,725,000.00 ₱ 1,613,000.00 ₱ 1,725,000.00 ₱ 1,813,000.00 ₱ - ₱ (200,000.00) ₱ 2,269,733.79 ₱ 2,167,736.10 ₱ (544,733.79) ₱ (354,736.10)
2) Non Tax Revenue
a. Service Income ₱ 986,500.00 ₱ 980,800.00 ₱ 986,500.00 ₱ 980,800.00 ₱ - ₱ - ₱ 2,459,965.35 ₱ 2,014,631.72 ₱ (1,473,465.35) ₱ (1,033,831.72)
b. Business Income 2,501,000.00 2,290,500.00 2,501,000.00 2,490,500.00 - (200,000.00) 3,705,409.01 3,794,589.58 (1,204,409.01) (1,304,089.58)
c. Other Income and Receipts 2,090,000.00 1,640,000.00 16,254,336.50 12,634,250.00 (14,164,336.50) (10,994,250.00) 14,700,000.28 11,955,199.47 1,554,336.22 679,050.53
Total Non-Tax Revenue ₱ 5,577,500.00 ₱ 4,911,300.00 ₱ 19,741,836.50 ₱ 16,105,550.00 ₱ (14,164,336.50) ₱ (11,194,250.00) ₱ 20,865,374.64 ₱ 17,764,420.77 ₱ (1,123,538.14) ₱ (1,658,870.77)
B.External Sources
1) Share from the National Internal Revenue Taxes ₱ 82,000,000.00 ₱ 76,697,842.00 ₱ 82,000,000.00 ₱ 76,697,842.00 ₱ - ₱ - ₱ 82,297,075.00 ₱ 76,697,842.00 ₱ (297,075.00) ₱ -
2) Share from GOCCs 50,000.00 50,000.00 50,000.00 50,000.00 - - 85,622.82 70,308.92 (35,622.82) (20,308.92)
3) Other Shares from National Tax Collections - -
4) Other Receipts - -
a. Grants and Donations - - 2,000,000.00 3,000,000.00 (2,000,000.00) (3,000,000.00) 2,000,000.00 3,000,000.00 - -
5) Inter-local Transfer - - - - - - - - - -
6) Capital/Investment Receipts - -
C.Receipts from Borrowings - - - - - - - - - -
Total Revenue and Receipts ₱ 89,352,500.00 ₱ 83,272,142.00 ₱ 105,516,836.50 ₱ 97,666,392.00 ₱ (16,164,336.50) ₱ (14,394,250.00) ₱ 107,517,806.25 ₱ 99,700,307.79 ₱ (2,000,969.75) ₱ (2,033,915.79)
Expenditures
General Public Service -
Personnel Services ₱ 28,881,517.80 ₱ 25,976,257.90 ₱ 28,393,343.80 ₱ 28,179,921.04 ₱ 488,174.00 ₱ (2,203,663.14) ₱ 26,302,507.05 ₱ 23,242,831.44 ₱ 2,090,836.75 ₱ 4,937,089.60
Maintenance and Other Operating Expenses 15,853,884.40 15,709,017.84 17,392,794.30 16,748,983.08 (1,538,909.90) (1,039,965.24) 17,721,890.75 15,859,759.78 (329,096.45) 889,223.30
Capital Outlay - 305,000.00 1,294,900.00 1,461,988.86 (1,294,900.00) (1,156,988.86) 384,705.85 473,761.35 910,194.15 988,227.51
Health, Nutrition and Population Control - -
Personnel Services 4,756,561.04 4,262,498.80 4,756,561.04 4,496,129.04 - (233,630.24) 3,899,272.54 3,451,619.42 857,288.50 1,044,509.62
Maintenance and Other Operating Expenses 2,005,200.00 2,015,920.00 2,105,200.00 2,015,920.00 (100,000.00) - 1,742,891.15 1,419,286.26 362,308.85 596,633.74
Capital Outlay - - - -
Labor and Employment - -
Personnel Services - - - -
Maintenance and Other Operating Expenses 140,000.00 87,120.00 140,000.00 87,120.00 - - 139,744.80 85,359.54 255.20 1,760.46
Capital Outlay - - - -
Housing and Community Development - -
Personnel Services 2,026,183.52 1,715,917.14 2,026,183.52 1,833,013.02 - (117,095.88) 1,043,569.29 1,240,817.44 982,614.23 592,195.58
Maintenance and Other Operating Expenses 441,720.00 481,720.00 441,720.00 481,720.00 - - 180,614.34 369,148.92 261,105.66 112,571.08
Capital Outlay 40,000.00 40,000.00 30,000.00 - (30,000.00) 29,843.79 40,000.00 156.21
Social Services and Social Welfare -
Personnel Services 1,704,117.52 1,351,304.70 1,704,117.52 1,495,750.34 - (144,445.64) 1,536,109.56 1,329,575.83 168,007.96 166,174.51
Maintenance and Other Operating Expenses 807,000.00 822,720.00 1,017,000.00 822,720.00 (210,000.00) - 871,656.78 717,609.86 145,343.22 105,110.14
Capital Outlay 25,000.00 25,000.00 - - - 25,000.00
Economic Services - -
Personnel Services 5,453,400.12 4,572,708.78 5,453,400.12 4,985,669.78 - (412,961.00) 4,480,762.81 4,119,365.58 972,637.31 866,304.20
Maintenance and Other Operating Expenses 2,264,915.60 2,522,724.24 2,783,915.60 2,697,724.24 (519,000.00) (175,000.00) 2,109,901.21 1,945,280.25 674,014.39 752,443.99
Capital Outlay 50,000.00 9,982,626.60 5,145,000.00 (9,982,626.60) (5,095,000.00) 1,046,723.59 671,788.82 8,935,903.01 4,473,211.18
Other Purposes:
Debt Service - - - -
Financial Expenses (Interest and Other Fin. Charges) 2,000,000.00 1,800,000.00 3,895,000.00 (1,800,000.00) (1,895,000.00) 693,383.87 215,016.92 1,106,616.13 3,679,983.08
Amortization 3,000,000.00 3,000,000.00 - - 3,000,000.00 - -
5% LDRRMF - -
Maintenance and Other Operating Expenses 3,289,000.00 2,785,538.48 3,289,000.00 2,830,788.48 - (45,250.00) 1,363,125.71 1,272,493.75 1,925,874.29 1,558,294.73
Capital Outlay 1,000,000.00 1,231,793.62 1,000,000.00 1,231,793.62 - - 347,000.00 1,047,090.82 653,000.00 184,702.80
20% Development Fund - -
Maintenance and Other Operating Expenses 1,500,000.00 1,500,000.00 - - 867,697.08 - 632,302.92
Capital Outlay 13,100,000.00 11,839,568.40 13,100,000.00 13,239,568.40 - (1,400,000.00) 5,931,894.75 5,326,891.85 7,168,105.25 7,912,676.55
Allocation for Senior Citizens and PWD - -
Maintenance and Other Operating Expenses 185,000.00 110,000.00 185,000.00 110,000.00 - - 133,660.00 110,000.00 51,340.00 -
Capital Outlay 300,000.00 300,000.00 400,000.00 - (400,000.00) 300,000.00 400,000.00
Others (5% GAD Fund) - -
Personnel Services - - - -
Maintenance and Other Operating Expenses 4,064,000.00 3,867,332.10 4,064,000.00 3,867,332.10 - - 2,998,189.48 2,752,803.20 1,065,810.52 1,114,528.90
Capital Outlay 40,000.00 40,000.00 40,000.00 85,250.00 - (45,250.00) 37,250.00 35,328.00 2,750.00 49,922.00
Total Expenditures ₱ 89,352,500.00 ₱ 83,272,142.00 ₱ 104,309,762.50 ₱ 97,666,392.00 ₱ (14,957,262.50) ₱ (14,394,250.00) ₱ 75,964,853.53 ₱ 66,583,369.90 ₱ 28,344,908.97 ₱ 31,083,022.10
Surplus (Deficit) for the Period Before Continuing ₱ - ₱ - ₱ 1,207,074.00 ₱ - ₱ (1,207,074.00) ₱ - ₱ 31,552,952.72 ₱ 33,116,937.89 ₱ (30,345,878.72) ₱ (33,116,937.89)
Continuing Appropriations (Capital Outlay)
General Public Service ₱ 2,779,631.71 ₱ 2,561,417.63 ₱ 2,779,631.71 ₱ 2,561,417.63 ₱ - ₱ - ₱ 672,256.05 ₱ 620,341.85 ₱ 2,107,375.66 ₱ 1,941,075.78
Housing and Community Development 16,574,214.89 16,574,214.89 - - 7,782,067.48 8,792,147.41 -
Social Services and Social Welfare 80,045.00 - 80,045.00 - - - 53,707.00 - 26,338.00 -
Economic Services 4,945,668.50 940,660.48 4,945,668.50 940,660.48 - - 1,856,242.09 80,666.18 3,089,426.41 859,994.30
Other Purposes (20%) 175,768.56 13,702,890.21 175,768.56 13,702,890.21 - - 99,300.00 5,097,991.03 76,468.56 8,604,899.18
Total Continuing Appropriations ₱ 24,555,328.66 ₱ 17,204,968.32 ₱ 24,555,328.66 ₱ 17,204,968.32 ₱ - ₱ - ₱ 10,463,572.62 ₱ 5,798,999.06 ₱ 14,091,756.04 ₱ 11,405,969.26
Total Appropriations ₱ 113,907,828.66 ₱ 100,477,110.32 ₱ 128,865,091.16 ₱ 114,871,360.32 ₱ (14,957,262.50) ₱ (14,394,250.00) ₱ 86,428,426.15 ₱ 72,382,368.96 ₱ 42,436,665.01 ₱ 42,488,991.36
Surplus (Deficit) for the Period After Continuing ₱ (24,555,328.66) ₱ (17,204,968.32) ₱ (23,348,254.66) ₱ (17,204,968.32) ₱ (1,207,074.00) ₱ - ₱ 21,089,380.10 ₱ 27,317,938.83 ₱ (44,437,634.76) ₱ (44,522,907.15)

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 Annex E-2
Municipality of Alicia, Bohol
STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS - SPECIAL EDUCATION FUND
For the Year Ended December 31, 2018

Budgeted Amounts
Difference Original and Final Budget Actual Amounts Difference Final Budget and Actual
Particulars
Original Final
2018 2017 2018 2017 2018 2017 2018 2017 2018 2017
Revenue
1) Tax Revenue
a. Tax Revenue - Property ₱ 853,300.00 ₱ 841,805.00 ₱ 999,300.00 ₱ 841,805.00 ₱ (146,000.00) ₱ - ₱ 1,234,894.95 ₱ 987,882.19 ₱ (235,594.95) ₱ (146,077.19)
Total Tax Revenue ₱ 853,300.00 ₱ 841,805.00 ₱ 999,300.00 ₱ 841,805.00 ₱ (146,000.00) ₱ - ₱ 1,234,894.95 ₱ 987,882.19 ₱ (235,594.95) ₱ (146,077.19)
2) Non Tax Revenue
a. Business Income ₱ - ₱ - ₱ - ₱ - ₱ - ₱ - ₱ 314.65 ₱ - ₱ (314.65) ₱ -
Total Non-Tax Revenue - - - - - - 314.65 - (314.65) -
Total Revenue and Receipts ₱ 853,300.00 ₱ 841,805.00 ₱ 999,300.00 ₱ 841,805.00 ₱ (146,000.00) ₱ - ₱ 1,235,209.60 ₱ 987,882.19 ₱ (235,909.60) ₱ (146,077.19)
Expenditures
Current Appropriations
Education
Personnel Services ₱ 213,300.00 ₱ 135,000.00 ₱ 154,862.50 ₱ 93,003.00 ₱ 58,437.50 ₱ 41,997.00 ₱ 154,772.50 ₱ 93,002.50 ₱ 90.00 ₱ 0.50
Maintenance and Other Operating Expenses 540,000.00 575,805.00 595,526.00 535,000.00 (55,526.00) 40,805.00 595,526.00 526,929.10 - 8,070.90
Capital Outlay 100,000.00 131,000.00 248,911.50 213,801.29 (148,911.50) (82,801.29) - 178,870.34 248,911.50 34,930.95
Total Current Appropriations ₱ 853,300.00 ₱ 841,805.00 ₱ 999,300.00 ₱ 841,804.29 ₱ (146,000.00) ₱ 0.71 ₱ 750,298.50 ₱ 798,801.94 ₱ 249,001.50 ₱ 43,002.35
Surplus (Deficit) for the Period Before Continuing ₱ - ₱ - ₱ - ₱ 0.71 ₱ - ₱ (0.71) ₱ 484,911.10 ₱ 189,080.25 ₱ (484,911.10) ₱ (189,079.54)
Continuing Appropriations (Capital Outlay)
Education
Capital Outlay ₱ 114,552.29 ₱ 226,044.72 ₱ 363,563.79 ₱ 226,044.72 ₱ (249,011.50) ₱ - ₱ 113,579.95 ₱ 225,979.39 ₱ 249,983.84 ₱ 65.33
Total Continuing Appropriations ₱ 114,552.29 ₱ 226,044.72 ₱ 363,563.79 ₱ 226,044.72 ₱ (249,011.50) ₱ - ₱ 113,579.95 ₱ 225,979.39 ₱ 249,983.84 ₱ 65.33
Total Appropriations ₱ 967,852.29 ₱ 1,067,849.72 ₱ 1,362,863.79 ₱ 1,067,849.01 ₱ (395,011.50) ₱ 0.71 ₱ 863,878.45 ₱ 1,024,781.33 ₱ 498,985.34 ₱ 43,067.68
Surplus (Deficit) for the Period After Continuing ₱ 967,852.29 ₱ 1,067,849.72 ₱ 1,362,863.79 ₱ 1,067,849.01 ₱ (395,011.50) ₱ 0.71 ₱ 863,878.45 ₱ 614,546.58 ₱ 498,985.34 ₱ 43,067.68

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