COA Annual Audit Report (2011) on the City of Iligan

Republic of the Philippines

COMMISSION ON AUDIT

Commonwealth Avenue, Quezon City

ANNUAL AUDIT REPORT

ON THE

CITY OF ILIGAN

For the Year Ended December 31, 2011


COMMISSION ON AUDIT

OFFICE OF THE REGIONAL DIRECTOR

Regional Office No. X

Cagayan de Oro City

April30, 2012

Honorable Lawrence Ll. Cruz

City Mayor

IliganCity

Sir:

We are pleased to transmit the Annual Audit Report (AAR) on the audit of the

accounts and operations of the City of Iligan for the year ended December 31, 2011, in

compliance with Article IX-D of the Philippine Constitution and pertinent provisions of

Section 43 of Presidential Decree No. 1445.

The AAR contains results of the audit, which was primarily conducted to

ascertain the propriety of financial transactions and compliance of the city with laws and

regulations. The financial and compliance audit, which was conducted on a test basis,

was primarily focused on the validity and propriety of transactions as well as the fairness

in the presentation of the financial statements. The details of these results, which included

positive and negative audit observations, as well as, the corresponding recommendations,

are discussed in the report.

We request that the recommendations be implemented and we would appreciate

being informed of the action taken hereon within one month from receipt hereof.

We acknowledge the cooperation extended to our Auditors by the officials and

employees of the City Government of Iligan.

Very truly yours,

By authority of the Chairman:

DONELO A. SESCON

Director III

Officer-in-Charge


COMMISSION ON AUDIT

Regional Office X

Audit Group J IliganCity

Office of the Supervising Auditor

April 24, 2012

DONELO A. SESCON Director III

Officer-in-Charge

COA Regional Office No.X

Cagayan de Oro City

Sir:

In compliance with Section 2, Article IX-D of the Philippine Constitution and

Section 43 of the Government Auditing Code of the Philippines (PD) 1445, we have

audited the Annual Audit Report (AAR) on the City of Iligan for the year ended

December 31, 2011.

The audit was conducted to ascertain the propriety of financial transactions and

the extent of compliance by the city with laws and regulations. It was also made to

ascertain the accuracy of financial records and reports, as well as the fairness in the

presentation of accounts in the financial statements.

Our attached report consists of four parts, Part I contains Audited Financial

Statements, Part II - Detailed Findings and Recommendations, Part III - the Status of

Prior Year’s Audit Recommendations, and Part IV – Annexes. The audit findings and

recommendations were discussed with concerned managementofficials and staffs in an

exit conference held on February 29, 2012.

As discussed in Part II of the attached report, the Cash Disbursing Officers

account of which the amount of P3,981,625.62pertains to the cash accountability of

Special Disbursing Officer who are already dead may no longer be liquidated and

considered loss of government funds. The balances of Property, Plant and Equipment

Accounts was understated by P350,101,622.53 due to non-recording of the Power Plant

acquired pursuant to Section 263 of the Local Government Code of 1991.

In our opinion, except for the effect of any adjustments, as might have been

required on the matter as discussed in the preceding paragraph, the financial statements

referred to above present fairly, in all material respects, the financial position of the City

of Iligan as of December 31, 2011 and the results of its operations and its cash flows for

the year then ended in accordance with applicable laws, rules and regulations and in

conformity with generally accepted accounting principles.

Our audit was conducted in accordance with the generally accepted state auditing

standards and we believe that it provides reasonable basis for the results of the audit. The

audit observations noted contained all the elements of an audit observation. The status of

implementation of prior years recommendations are likewise updated and validated.

We acknowledge the cooperation extended to us by the Officials and Staff of the

City Government of Iligan.

EXECUTIVE SUMMARY

A. Introduction

Iligan was created on June 16, 1950 under Republic Act 525. In November 22,

1983, it was declared Highly Urbanized City, in compliance with Memorandum Circular

No. 83-49 and Sections 166 and 168 of the Local Government Code. It is a Gateway to

Christian and Muslim Mindanao, and site of Mindanao’s electric power source. The city

is composed of 44 barangays with a total land area of81,337 hectares.

The city is considered stable and low-risk compared tomany surrounding areas of

Mindanao and its geographic positioning is advantageous as a commercial center. It has

high hopes for the development of its tourism and business related to its role as a

commercial center for Central Mindanao. Natural resources, such as waterfalls, coastline

and forest create favorable conditions for the development of tourism.

The administration in Iligan has staked on its ability to deliver law and order,

improving the accessibility and quality of the public water supply, house building

programs, improving garbage collection and public healthcare.

The City Government of Iligan is headed by City Mayor Lawrence Ll. Cruz. As

of December 31, 2011, the City Government has 4,564 employees consisting of 1,308

permanent; 11 co-terminus; 3,229 job orders; 14 elected and 2 ex-officio officials.

For the year under review, the City Treasurer is estimated to collect income of

P1,372,196,291.00 of which 62.21% or P853,673,770.00 came from its share in Internal

Revenue Allotment and 37.79% or P518,822,521.00 from tax revenue and other service

income to finance its program of expenditures classified into general public services,

social services and economic services in the total amount of P1,503,786,178.75. To fill

the variance between the estimated collectible income and proposed current operating

expenditures of P131,589,887.75, the City resorted to secure domestic loan of P75M;

reversion/realignment of some of prior years (continuing) and current year

appropriations, 20% Development Fund, of P 50,487,057.65, un-appropriated beginning

balance of P4,715,952.90 and reversion of certified obligations of P1,386,877.20 all

these are contained in the Supplemental Budget Nos. 1, 2, and 3 duly approved by the

Sanggunian Panlunsod of Iligan. In addition thereto, the city has a continuing

appropriation amounting to P716,025,316.52, accounted as P149,723,825.52 for 20%

Development Fund and General Fund Proper P566,301,491.00.

During the year the City government have collected the sum of

P1,298,226,495.19 from all sources, total current operating expenditures of

P1,008,009,788.97 inclusive of the amount of P256,847,636.41 utilized from continuing

appropriations, and net income of P290,216,706.22.

B. Financial Highlights

Consolidated Financial Condition

As of December 31, 2011, the consolidated financial condition of the City,

excluding Barangays, showedtotal assets of P4,529.260 Million, total liabilities of

P1,889.536 Million,which included deferred credits of P889.371 Million, and equity of

P2,639.724 Million, respectively.

CY 2011 CY 2010 Variance %

Assets P 4,529.260 M P3,840.615M P688.650 M 17.93 %

Liabilities 1,889.536 M 1,474.905M 414.630 M 28.11 %

Equity P 2,639.724 M P2,365.711M 274.010 M 11.58 %

Results of Operations

The City of Iligan derived its income from real property tax, special education

tax, permits and licenses, business and service income, share from internal revenue

allotment and other sources totaling P1,232.596 Million, while expenses incurred went up

to P915.507 Million, indicating a Net Income of P290.217 Million.

CY 2011 CY 2010 Variance %

Total Income P 1,232.596 M P 1,146.191 M P 86.401 M 7.54 %

Total Expenses 915.507 M 900.000 M 15.507 M 1.72 %

Net Operating Income 317.089 M 246.191 M 70.898 M 28.80%

Less: Subsidies (net) 26.872 M 30.363 M (3.491 M) (11.50%)

Net Income P 290.217 M P 215.828 M P 74.389 M 34.47%

Cash Flows

The Consolidated Statement of Cash Flows showed aggregate inflows and

outflows of P2,138.717 Million and P1,428.610 Million, respectively. Balance in cash

was P1,288.319 Million at the end of the year.

CY 2011 CY 2010

Cash on Hand, beginning of the year P 578.212 M P 516.621 M

Add: Total Cash Inflows 2,138.717 M 1,445.639 M

Total Cash Available 2,716.929 M 1,962.260 M

Less: Total Cash Outflows 1,428.610 M 1,384.048 M

Cash on Hand, end of the year P1,288.319 M P 578.212 M

C. Scope of Audit

The audit covered the accounts and operations of the city government of Iligan for

the period January 1 to December 31, 2011. The audit was undertaken to ascertain the

fairness in the presentation of the financial statements and adherence to prescribe laws,

rules and regulations, and whether programs, activities and projects were carried out in an

economical, effective and efficient manner.

D. Audit Opinion on the Financial Statements

The Auditor rendered a qualified opinion on the financial statements based on the

examination conducted which is in accordance with the applicable laws, rules and

regulations and the generally accepted auditing standards.

E. Significant Audit Findings and Recommendations

The following are some of the significant findings and recommendations in the audit of the

City Government of Iligan for the year 2011:

A. Value-for-Money Audit

The city government had wasted government funds in the amount of P3,126,800.00

as an interest for one on one loan secured with the DBP in the amount of P47.0M at

6% per annum for the non-implementation of the projects funded out of the

proceeds of the loan. Likewise, the amortization of the loan amounting to P75.0M

was not included in the annual budget for Calendar Year 2011.

We recommended that: a) the proponent(s) of project(s) sourced from the

proceeds of loan should adequately plan and program the proposal project

before negotiating loan with any Government Financial Institution (GFI’s).

The proposed project should be included in the three (3), five (5) or ten (10)

years development plan of the City Government; b) the SP shall invite the

proponent of the project , the City Planning & Development Officer, and the

local finance committee (LFC) for an executive session to friendly discuss

the viability of the project before a SP Resolution is pass authorizing the City

Mayor to negotiate a loan; c) as soon as the GFI’s approved the loan, the

proponent shall coordinate with City Engineer, the CGS officer, the LFC and

the BAC for the conduct of pre-procurement process to ensure timely

implementation of the propose project and d) upon release of the loan, the

BAC shall award the project to the lowest calculated & responsive bid

(LCRB).

Financial assistance received in checks and cash in the total amount of

P363,541,553.22for the flood victims of “Typhoon Sendong” have remained intact

and deposited with the LBP and DBP for the accounts of the City Government of

Iligan.Likewise, as of January 31,2012 no disbursements was recorded.

We recommendedthat: a) the City Treasurer to open an account either with

the LBP and/or LBP specifically for calamity fund for Typhoon Sendong to

ensure transparency and accountability; b) the City Treasurer is required to

deposit future financial assistance received and caused the transfer of said

fund deposited to the LBP and DBP, as validated by the respective head of

the bank, to said newly opened account to fast track monitoring, facilitate

verification of the account balances and ensures that account

debited/credited to this account is exclusively for the account of “Typhoon

Sendong “; c)the Sangguniang Panlunsod shall pass and approve the Special

Budget for the utilization of the calamity fund in order the City Mayor can

zero in or focus in the implementation of identified infrastructure projects

focus on the welfare of the flood victims; d) to fast track the implementation

of the calamity projects/programs, the Budget Office shall immediately

release the fund appropriated for the calamity fund projects/programs; The

BAC Chairman shall give utmost priority in the time schedule of the conduct

of public bidding for the infrastructure projects, and the City Accountant’s

Office shall designate accounting personnel to expedite the processing of

disbursement vouchers related to calamity funds; e) the City Accountant

shall render financial report copy furnished the City Auditor and submit all

financial records, such as disbursement vouchers, payrolls, if any, monthly

bank reconciliation statements together with the checks encashed or paid by

the bank for post audit and final custody; f) the implementer office shall see

to it that the utilizations and disbursements of the calamity fund must comply

to appropriate law, auditing rules and regulations. Strictly comply the

DSWD shelter assistance guidelines and render progress and terminal report

to the City Mayor, City Vice Mayor and City Councilors copy furnished the

City Auditor and the concern offices; g) related government expenditures

incurred by the personnel of the implementing office in connection with the

implementation of the calamity fund projects shall be proper charged to the

regular budget appropriated for thier office; h) the City Mayor and upon

request by higher authority or by the Department Secretary concern shall

render final report, copy furnished the Vice Mayor and SP members and the

City Auditor; i) in case the negotiation on the acquisition of the 15.9 has.

failed, seek assistance/intervention from the national government.

B. Financial and Compliance Audit:

Cash Disbursing Officers account has increased by 9,678,814 or 131%,

liquidations/refunds of prior years accounts was 652,945 or measly 8.12% and

probable loss of in the amount of P3,981,625.62 or 53.89%, thus, resulting also in

the overstatement of Government Equity by P7,388,823.

We recommended that the City Accountant to: a) sent notice of

liquidation/refund to the Special Disbursing Officer (SDO) still employee in

the city government including those who havealready retired, resigned and

separated from the service but are still livingfor the immediate settlement of

his/her cash advance. Copy furnished the City Legal Office and the

Commission on Audit. After six (6) months, the notice was received, yet no

action taken by the concern SDO/employee, request the City Legal Office to

institute administrative charge; b) identify and document those former SDO

but already dead and submit to the Sangguniang Panlungsod for the

adoption of a resolution to request the Commission for the write-off of their

unliquidated cash advance. In this case, the City Accountant shall properly

coordinate with the City Auditor for his comments, evaluation, review and

submission of additional documents if needed in the request; andc) institute

measures to limit the number of SDO to be granted with cash advance and

see to it that the requirement on the bonding of the SDO shall be strictly

adhered to and no cash advance shall be granted unless it is for public

purpose and availability of sufficient appropriation is provided and cash

advance request to circumvent the procurement law must not be allowed.

The Power Plant (IDPP 1 & IDPP 2) which was finally turnover by PSALM/NPC to

the City Government on December 16, 2010 was not recorded/booked in the latter’s

book of accounts, thus, the PPE and Government Equity was understated by

P350,101,622.53, the amount which the former owed to the latter for unpaid Real

Property Tax, as of March 2007.

We recommendedthat the City Accountant to: a) book/ record the Power

Plant at a book value equal or equivalent of the unpaid RPT from

NPC/PSALM as advertised on April 2, 2007 in the amount of

P350,101,622.53 and b) adjust the contra accounts under the General Fund

and Special Education Fund for the respective portion of the amount as

recorded.

The City Government had appropriated funds for Security, General and Janitorial

Services,averaging monthly of 3,229 Job Orders (JOs) Personnel, in the amount of

P59.2M and spent P 82,421,798.34 for undefined local projects, contradicts Section

77, RA 7160 and the number of JOs hired is excessive runs counter to COA Circular

Nos. 85-55A and 2002-003.

We recommendedthat: a) the City Mayor may employee emergency or casual

employees or laborers paid on a daily wage or piece of work basis and hired

through job orders for local projects authorized by the Sanggunian

Panglunsod pursuant to section 77, RA 7160 (LGC) and see to it that these

local projects are consistent with Section 16 and within those identified in

Section 17 of the LGC; b) limit the number of personnel hired on job orders

by evaluating the mission and thrust whether the services needed is

supportive to the implementation of their objectives; c) limit the expenditures

on General Services, Janitorial Services and Security Services and re-visit

COA Circular No. 2002-003 as amended, as to what particular object of

expenditures may be properly charged to these accounts d) Concern

department/office head to submit the PAPs and justify the hiring of personnel

thru job orders; e) Salary of hired JO’s personnel shall be charged to

personal services; and f) in case the city government needs personnel to

maintain the orderliness, sanitation and hygiene, cleanliness, beautification

and good ambiance in the various offices, hire the services of agency

specializing for janitorial services.

Overtime pay in the amount of P 1,867,085.29, out of it, P382,494.45 pertains to

Buhanginan (city government) Voice, paid to some city government employees for

services rendered beyond regular office hours and during weekends and holidays

for works or activities, some of which are not allowable pursuant to National Budget

Circular No. 410 dated April 28, 1990.

We recommended that: a) the head of the agency and/ or the local chief

executive shall determine among the offices of the city government who will

be granted to render overtime base on the IRR of Memorandum Circular

N0. 228 (NBC No. 410 dated April 28, 1990). For this purpose, an executive

order should be issued; b) the department/office head of the

department/office determined or identified by the LCE shall identify the

specific activities cover by the IRR related to the functions of their

department/office: c) the department/office head of the concern

department/office shall state the purpose, duration, list of employees,

justification and the source of fund in their request for authority to render

overtime with compensation; and d) the concerns department/office head

shall strictly follow the funding source and cost limitation provided in the

IRR (NBC No. 410).

Honoraria of the personnel involved in the procurement processes was sourced from

the General Fund appropriation of P 2.0M instead of P 330,663 collections source

from the specific procurement activities provided in DBM Budget Circular 2007-3,

thus payment of honoraria in excess from the actual proceeds may be considered

irregular, unnecessary and excessive.

We recommendedthat: a) require the Head, BAC Secretariat to prepare

report on the number of projects bidded, project completed procurement

or procurement contracts awarded to support claimed for honoraria; b)

limit the payment of honoraria to the source identified in Budget Circular

No. 2007-3 dated November 29, 2007 and to the savings from the local

budget approved by the Sangguniang Panlungsod; c) limit the number of

person involved in TWG to at least three (3) per procurement project. The

person with technical expertise on a particular procurement project shall

be designated as chair; and d) provide BAC Secretariat to at least three

(3) including the Head to each procurement project.

Programs, Activities, Projects (PAPs) approved by the Sangguniang Panlungsod

funded from the LDRRM Fund amounting to P 67,485,600 to mitigate disaster was

not implemented while P28,922,000 for Quick Response Fund (QRF) of which

P7,529,213.37was disbursed for the relief and rehabilitation operationsaftermath of

“Typhoon Sendong”.

We recommended that: a) the City Government shall fully establish and

organize the LDDRM office with able, responsible and full time head and

staff which shall perform inherent functions in the disaster preparedness

as stated in Section 12 (c) of RA No. 10121 and its IRR; b) see to it that

during the declaration of the State of Calamity, Local officials shall make

mandatory undertaking remedial measures as provided in Section 17 (a,

b, c,& d) of RA No. 10121 and its IRR; c) ensure that all related PAPs to

be funded from the LDRRMF will support the disaster risk reduction and

management activities during the pre disaster preparedness programs and

post disaster activities; and d) after post disaster activities, the DRRM

officer shall prepare and submit terminal report on the utilization of

LDRRMF to the City Auditor.

The preparation, authorization and execution of the annual budget for General

Fund and Special Accounts Fund are inefficient due to often declaration of alleged

savings for augmentationin the amount of P 159,030,310.80pursuant to Section 336,

the local Code in some instances, the exercise of the authority, contradicts Section

322 of the same Code.

We recommendedthat the City Mayor shall: a) direct all department/office

to submit their budget proposals to the local chief executive (LCE) thru the

local financing committee (LFC) on or before the 15th

of July of each year.

Said budget proposals shall be prepared in accordance with the AIP, and

guidelines and spending ceilings contained in the Budget Call and the

other general requirements prescribed under Section 317 of RA 7160 ( the

Local Code); b) re-visit the provision of Section 336 of the Code as well as

the provision of City Ordinance No. 2060, series of 1992 by restating this

authority as a general provision of the Annual Budget of each year to

ensure that unexpended balances of appropriations will not be included as

source of fund for augmentation; and c) department/office head shall

observe prudence in the proper allocation of their respective

appropriations to ensure attaining the objectives of their programs,

projects, activities (PPAs).

F. Favorable Observations

Five (5) out of Five (5) Audit Observations and Memorandum (AOMs) issued in

Calendar Year 2011 were implemented at the year end and at the beginning of

Calendar Year 2012.

G. Status of Implementation of Prior Year’s Audit Recommendations

Of the thirty-two (32) prior years’ audit recommendations, 28% or 9 were fully

implemented, 28% or 9 were partially implemented and 44% or 14 were not

implemented.

TABLE OF CONTENTS

Page

PART I – FINANCIAL STATEMENTS

Independent Audit Report’s

Statement of Management Responsibility

Financial Statements:

Consolidated Balance Sheet.

Consolidated Statement of Income and Expenses

Consolidated Statement of Cash Flows

Notes to Financial Statements

PART II – DETAILED FINDINGS & RECOMMENDATIONS

Value for Money Audit

Financial and Compliance Audit

PART III – STATUS OF IMPLEMENTATION OF PRIOR YEAR’S

RECOMMENDATIONS

PART IV – ANNEXES

1

2

3

5

6

8

23

28

36

68

78

Part I – Audited Financial Statements


COMMISSION ON AUDIT

Office of the Regional Director

Regional Office No. 10 Cagayan de Oro City

INDEPENDENT AUDIT REPORT’S

We have audited the accompanying Consolidated Balance Sheet of the City of

Iligan as of December 31, 2011 and the related Statements of Income and Expenses and

Cash Flows for the year then ended. These financial statements are the responsibility of

the City Government of Iligan’s Management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with laws, COA and INTOSAI standards,

and applicable generally accepted auditing standards. Those standards require that we

plan and perform the audit to obtain reasonable assurance about whether the financial

statements are free of material misstatement/s. The audit includes examining, on a test

basis, evidence supporting the accounts and disclosures in the financial statements. It also

includes assessing the accounting principles used and review of significant estimates

made by the management as well as evaluating the over-all financial statements

presentation. We believe that our audit provides a reasonable basis for our opinion.

As discussed in Part II of the attached report, the Cash Disbursing Officers

account of which the amount of P3,981,625.62pertains to the cash accountability of

Special Disbursing Officer who have already separated from the service may no longer

be liquidated and considered loss of government funds. The balances of Property, Plant

and Equipment Accounts was understated by P350,101,622.53 due to non-recording of

the Power Plant acquired pursuant to Section 263 of the Local Government Code of

1991.

In our opinion, except for the effect of any adjustments, as might have been

required on the matter as discussed in the preceding paragraph, the financial statements

referred to above present fairly, in all material respects, the financial position of the City

of Iligan as of December 31, 2011 and the results of its operations and its cash flows for

the year then ended in accordance with applicable laws, rules and regulations and in

conformity with generally accepted accounting principles.

By: COMMISSION ON AUDIT

February 28, 2012


CITY OF ILIGAN

OFFICE OF THE CITY MAYOR

STATEMENT OF MANAGEMENT RESPONSIBILITY

FOR FINANCIAL STATEMENTS

The Management of the CITY GOVERNMENT OF ILIGANis responsible for all information and representation contained in the Consolidated Balance sheet as of

December 31, 2011 and the related Consolidated Statement of Income and Expenses and

Statement of Cash Flows for the period ended. The financial statements have been

prepared in conformity with generally accepted accounting principles and reflect amounts

that are based on best estimates and informed judgment of management with an

appropriate consideration of materiality.

In this regard, management maintains a system of accounting and reporting which

provides for the necessary internal controls to ensure that transactions are properly

authorized and recorded, assets are safeguarded against unauthorized use or disposition

and liabilities recognized.

3


CITY GOVERNMENT OF ILIGAN

CONSOLIDATED BALANCE SHEET

As of December 31, 2011

(With Comparative Figures for 2010)

2011 2010

ASSETS

Current Assets:

Cash, (Note 3) 1,288,318,945.11 578,211,600.47

Receivables, (Note 4) 1,001,635,179.76 1,096,562,671.97

Inventories, (Note 5) 4,706,104.00 4,676,160.00

Prepayments, (Note 6) 33,738,887.97 36,758,785.58

Other Current Assets 80,000.00 80,000.00

Total Current Assets 2,328,479,116.84 1,716,289,218.02

Investments:

Investments in Securities, (Note 7) 6,000,000.00 6,000,000.00

Total Investments 6,000,000.00 6,000,000.00

Property, Plant & Equipment (Net of Depreciation)

Land and Land Improvements 326,428,216.33 311,612,895.52

Buildings 494,274,491.27 485,898,821.50

Leasehold Improvements 2,486,484.71 2,486,484.71

Office Equipment, Furniture and Fixtures 123,795,673.43 126,317,788.52

Machineries and Equipment 134,533,534.45 135,079,492.08

Transportation Equipment 93,009,220.21 101,403,551.16

Other Property, Plant and Equipment 264,446,255.12 264,872,759.77

Public Infrastructures 170,264,101.70 170,538,000.69

Reforestation Projects 49,500.00 49,500.00

Construction in Progress 553,298,024.49 488,211,760.38

Total Property, Plant and

Equipment, (Note 8) 2,162,585,501.71 2,086,471,054.33

Other Assets, (Note 9) 32,195,520.49 31,855,020.49

TOTAL ASSETS 4,529,260,139.04 3,840,615,292.84

4

LIABILITIES AND EQUITY

LIABILITIES

Current Liabilities, (Note 10) 662,995,470.11 197,659,482.80

Long-Term Liabilities,( Note 11) 337,168,765.41 262,603,167.14

Deferred Credits, (Note 12) 889,371,435.96 1,014,641,897.06

Total Liabilities 1,889,535,761.48 1,474,904,547.00

EQUITY

Government Equity, Beg. 2,365,710,745.84 2,280,089,049.94

Add/Deduct:

Retained Operating Surplus 290,216,706.22 215,827,917.60

Prior Year's Adjustments 3,071,726.47 (99,898,118.81)

Transfers to Registry (19,274,710.97) (30,308,102.89)

Government Equity, End (Note 13) 2,639,724,467.56 2,365,710,745.84

TOTAL LIABILITIES AND EQUITY 4,529,260,139.04 3,840,615,292.84

See Accompanying Notes to Financial Statements

5



CONSOLIDATED STATEMENT OF INCOME AND EXPENSES

For the year December 31, 2011

(With Comparative Figures for CY 2010)

2011 2010

INCOME, (Note 14)

Local Taxes 231,642,149.73 211,248,590.78

Internal Revenue Allotment 853,673,770.00 793,816,617.00

Permits and Licenses 8,167,651.62 7,632,177.78

Service Income 16,985,799.03 15,824,028.65

Business Income 90,174,625.70 82,765,110.23

Other Income 31,951,729.05 34,904,802.85

Total Income 1,232,595,725.13 1,146,191,327.29

Less: EXPENSES, (Note 15)

Personal Services 490,794,856.47 471,484,032.03

Maintenance and Other Operating

Expenses 394,069,044.29 399,336,004.35

Financial Expenses 30,643,124.10 29,180,311.67

Total Expenses 915,507,024.86 900,000,348.05

NET OPERATING INCOME 317,088,700.27 246,190,979.24

Add: Subsidies to Other Funds 65,630,770.06 58,666,401.85

Total 382,719,470.33 304,857,381.09

Less: Subsidies to Other LGUs 6,483,816.00 5,700,000.00

Subsidies to NGO's/PO's 7,711,993.42 10,557,329.44

Subsidies to Other Funds 66,830,770.06 63,311,969.85

Subsidies to NGA's

Donations 11,476,184.63 9,460,164.20

Total 95,502,764.11 89,029,463.49

NET INCOME 290,216,706.22 215,827,917.60


6



CONSOLIDATED STATEMENT OF CASH FLOWS

For the year ended December 31, 2011


2011 2010

Cash Flows from Operating Activities

Cash Inflows:

Share from Internal Revenue Collections 853,673,770.00 793,816,617.00

Collection from Taxpayers 360,483,134.93 331,421,186.52

Receipts from Sale of Good and Services 13,099,014.23 11,567,583.34

Interest Income 5,443,666.31 8,059,411.50

Other Receipts 718,814,417.97 224,515,081.67

Total Cash Inflows 1,951,514,003.44 1,369,379,880.03

Cash Outflows:

Payments:

To Suppliers/Creditors 364,095,613.65 448,883,240.16

To Employees 663,395,528.18 642,794,731.00

Interest Expense 30,309,341.82 27,899,780.39

Other Disbursements 235,985,012.53 170,293,456.37

Total Cash Outflows 1,293,785,496.18 1,289,871,207.92

Net Cash Operating Activities 657,728,507.26 79,508,672.11

Cash Flows from Investing Activities:

Cash Inflows:

Sale of Property, Plant and Equipment 0.00 0.00

Sale of Debt Securities of Other Entities 0.00 0.00

Collection of Principal on Loans to Other

Entities 0.00 0.00

Total Cash Inflows 0.00 0.00

Cash Outflows:

Purchase Property, Plant & Equipment

and

Public Infrastructures 22,186,760.89 39,379,074.44

Purchase Debt Securities of Other Entities 0.00

Grant/Loans to Other Entities 0.00

Total Cash Outflows 22,186,760.89 39,379,074.44

Net Cash from Investing Activities (22,186,760.89) (39,379,074.44)

7

Cash Flows from Financing Activities

Cash Inflows:

Issuance of Debt Securities 0.00

Acquisition of Loan 187,203,218.73 76,258,691.50

Total Cash Inflows 187,203,218.73 76,258,691.50

Cash Outflows:

Retirement/Redemption of Debt

Securities 0.00 0.00

Payment of Loan Amortization 112,637,620.46 54,797,699.13

Total Cash Outflows 112,637,620.46 54,797,699.13

Net Cash from Financing Activities 74,565,598.27 21,460,992.37

Net Increase in Cash 710,107,344.64 61,590,590.04

Cash at Beginning of the Year 578,211,600.47 516,621,010.43

Cash at the End of the Period 1,288,318,945.11 578,211,600.47


8

Notes to Consolidated Financial Statements


Note 1: General Profile of the City Government of Iligan

1.1 Iligan became a chartered city through RA 525 on June 16, 1950 and on 19

September 2001 the city was transferred from Region 12 to Region 10 by

virtue of EO No. 36. Based on national and regional development plans,

IliganCity is envisioned to be the industrial center in the Northern Mindanao

Growth Area and a sub-regional growth center for education, service and

recreation, among others. The city plays a key role in the development of the

region as it supplies most of the area’s electrical power. In addition, it has

great eco-tourism potential with the presence of a number of waterfalls and

water features. The influx of immigrants due to the city’s industrial boom in

the 1950s through the 1980s, coupled with its natural population growth,

created a strain, not only in urban space, but also on the capacity of the local

government to deliver services and provide employment and livelihood

opportunities. To address urban social ills, the city aims to implement a

comprehensive human resource development approach that focuses on

education and training; health, nutrition and socialized housing; and poverty

alleviation.

1.2 IliganCity has a land use plan and an area development framework, which aim

to locate public and community services strategically, to properly allocate

land towards sustainable development, and to rezone excess lands to allow

new developments for socioeconomic ends. Iligan has a relatively adequate

transport system and is accessible from major Philippine cities through air,

water, and land.

Note 2: Summary of Significant Accounting Policies

2.1 Basis of Financial Statements Presentation.

2.1.1 The statements have been prepared in accordance with generally

accepted state accounting principles and standards.

2.1.2 The consolidated financial statements consist of transactions from the

General Fund, Special Education Fund and Trust Fund.

2.2 Accounting Policies Observed for Each Account

2.2.1 The city uses accrual basis of accounting. All expenses are recognized

when incurred and reported in the financial statements in the period to

which they relate. Income is on accrual basis except for transactions

where accrual basis is impractical or when law requires other methods.

9

2.2.2 Allowance for doubtful accounts are maintained at a level adequate to provide

for potential uncollectibility of receivables. A review of the

receivables, designed to identify accounts to be provided with

allowance is made on a regular basis.

2.2.3 The Modified Obligation System is used to record allotments received

and obligations incurred. Separate registries are maintained to control

allotments and obligations for each class of allotment.

2.2.4 The costs of ending inventory of office supplies and materials and

other inventory items are computed using the Moving Average

Method.

2.2.5 Supplies and materials purchased for the inventory purposes are

recorded using the Perpetual Inventory System.

2.2.6 Petty Cash Fund (PCF) account is maintained under the Imprest

System. All replenishments are directly charged in the expense

account. The PCF is not used to purchase regular inventory items for

stock.

2.2.7 Property Plant and Equipment are carried at cost less accumulated

depreciation.

2.2.8 Bonus paid to contractors for early completion of the work was added

to the total cost of the project while liquidated damages paid for by the

contractor for delayed completion of the project was deducted from the

project cost.

2.2.9 For assets under construction, all related expenses incurred during the

construction of the project are capitalized and those incurred after the

construction are charged against the operating cost.

2.2.10 The construction period theory shall also apply for expenditures on

infrastructure projects of the Trust Funds. For other projects,

expenditures shall be debited to the appropriate expenditure account.

Expenditures shall be closed to Project Equity account at year-end or

upon project completion, whichever comes first.

2.2.11 Properties of the government, which are used by the general public,

are accounted for under the Public Infrastructures/Reforestation

Projects. These are dropped from Property, Plant & Equipment

account and recorded in the Registry of Public

Infrastructure/Reforestation Projects.

10

2.2.12 Public Infrastructures/Reforestation Projects and serviceable assets not

used in operation are not subject to depreciation.

2.2.13The Straight Line Method of depreciation is used in depreciating the

Property, Plant & Equipment with estimated useful lives ranging from

five to fifty years. A residual value, computed at ten percent of the cost

of asset is set and depreciation starts on the second month after

purchase.

2.2.14 Payable accounts are recognized and recorded in the books of accounts

only upon acceptance of the goods/inventory/other assets and rendition

of services to the agency.

2.2.15Accounts were again reclassified in conformity with the revised new

Chart of Accounts prescribed under COA Circular No. 2003-002 dated

August 1, 2003.

2.2.16 Financial expenses such as bank charges are separately classified from

MOOE.

2.2.17Transactions in foreign currencies are recorded in Philippine Peso based

on the BSP rate of exchange prevailing at the date of transactions.

2.2.18Foreign currency denominated monetary assets and liabilities at balance

sheet date is restated based on BSP exchange rate at the date. Foreign

exchange gains/losses are recognized in the books of accounts.

2.2.19Fundamental errors of prior years are corrected by using the Prior

Year’s Adjustment account. Errors affecting current year’s operation

are charged to the current year’s accounts.

Note 3: Cash and Cash in Banks P 1,288,318,945.11

Compositions of cash and cash in banks are as follows:

Account Title GF SEF TF CY 2011 PY 2010

Cash in Vault - - - - 590.80

Cash-Disbursing Officers

13,267,502.57 991,332.54 2,808,802.03 17,067,637.14 8,041,768.06

Petty Cash Fund 133,243.40 - - 133,243.40 137,021.65

Cash in Bank-LC,

Current Acct. 595,003,916.10 33,922,276.02 419,164,346.85 1,048,090,538.97 350,878,203.43

Cash-Bank-LC, Time Deposit

184,866,957.55 22,535,368.64 15,625,199.41 223,027,525.60 219,154,016.53

Total 793,271,619.62 57,448,977.20 437,598,348.29 1,288,318,945.11 578,211,600.47

11

• Total cash balances as of December 31, 2011 for all

funds amounted to P 1,288,318,945.11, comprising the

General Fund, Special Education Fund and the Trust Fund,

with an amount of P793,271,619.62 , P57,448,977.20

and P437,598,348.29 , respectively. A portion of the General Fund ,

included Cash in Bank - Current Accounts representing deposits held in

trust . Transactions submitted after February 11, 2012 were not included .

• Cash balances per books differ from bank due to outstanding checks, deposit-

in-transit and other reconciling items which are shown in detailed per Bank

Reconciliation Reports.

• In connection with the city's approved term loan with Land Bank of the

Philippines-Iligan Branch with principal amount of P 445.50M and P 50M

equity on the development and expansion of Iligan City Water System

Project, additional releases in the following amount are as follows : P

14,476,166.24; P 17,272,705.25 ; P 69,574,896.52 ; and P 85,879,450.72 ,

representing second, third, fourth and fifth releases, respectively. Amount

directly debited by the bank as payment in favor of the Contractor and

suppliers, representing cost of billing of the said project were not recorded

due to insufficient documents needed for proper recording.

• Hold out deposit under Development Bank of the Philippines-Time Deposits,

are as follows :

ACCOUNT EFFECTIVITY DATE

NUMBER NAME Dec. 15, 2010* Feb. 01, 2011** April 5, 2011** Sept. 9, 2011***

0820-016198-160 ILIGAN CITY

GOVERNMENT 40,650,000.00 70,650,000.00 23,650,000.00 13,650,000.00

0820-017665-160 NATIONAL

WEALTH 30,000,000.00

Total Amount Held 70,650,000.00 70,650,000.00 23,650,000.00 13,650,000.00

* Effectivity date of LGU 's request for the transfer of hold-out on

deposit amounting to P 30M from SSD No. 0820-017665-160 to SSD

No. 0820-016198-160.

** Release of P 47M hold -out amount due to full payment of loan.

*** Release of P10M hold-out amount due to payment of IBJT Loan.

12

Note 4: Receivables P 1,001,635,179.76

This account includes the following:


Account Receivable - - - - -

Due from Officers & Employees

7,552,683.02 311,905.95 232,945.70 8,097,534.67

9,577,909.72

Loans Receivable,

Others 7,110,507.04 1,580,341.16 8,690,848.20

10,065,390.14

Real Property Tax Receivable

471,856,200.59 471,856,200.59

537,333,419.93

Special Edu. Tax

Receivable 408,755,365.54 408,755,365.54

468,606,443.55

Due from NGAs 6,397,110.19 6,397,110.19 1,207,000.00

Due from GOCC’s 1,285,000.00 1,285,000.00 1,285,000.00

Due from LGUs 81,888,862.75 81,888,862.75 51,325,833.46

Due from NGOs/POs 6,995,809.51 2,000,000.00 8,995,809.51 8,874,258.55

Due from other Funds 2,243,371.51 79,586.60 2,322,958.11 4,829,966.15

Receivables-

Dis./Charges 3,156,660.16 41,763.18 3,198,423.34

3,254,823.34

Other Receivables 146,966.66 100.20 147,066.86 202,627.13

Total 588,633,171.43 411,109,034.67 1,892,973.66 1,001,635,179.76 1,096,562,671.97

• Total Receivables as of December 31, 2011 , P 1,001,635,179.76 shows

a rapid decrease of P 94,927,492.21 against December 31, 2010 balance

of P 1,096,562,671.97 . Material amount of reductions from Due to Officers

and Employees, RPT and SEF receivables, Due from NGAs and Due from

GOCCs and Due from Other Funds.

• Due from Officers and Employees , as of December 31,

2011 reduces by P 1,480,375.05 for all funds. Under the

General Fund, total reduction amounted to P 1,315,447.57, as a

result of liquidations submitted .

• RPT and SEF Receivables of P 471,856,200.59 and P 408,755,365.54,

respectively represents the uncollected amounts due from taxpayers for basic

real property taxes and additional levy on real property taxes accruing to

General Fund and Special Education Fund for the year 2011. Subject for

adjustments and reconciliation , due to some delinquent taxpayers which can

no longer be located, availment of tax amnesties, company's

bankrupcy/disclosure, etc. pending submission of the complete records from

the City Treasurer's Office .

• Due from LGU’s of P 81,888,862.75 represents barangay projects funded

from their barangay share on the 20% development fund of the city. Full

settlement/liquidatiions of all fully implemented and completed projects

were required. Increased in amount resulted from some projects not yet fully

13

completed when another fund transfer was made in less than a year. LGUs

with no outstanding balances transferredfunds from the city to there respective

barangay funds and failure of some LGUs to submitted proper documents of

completed projects to the office of the city accountant for recording in the

books of accounts.

Note 5: Inventories P 4,706,104.00

This account consist of :


Office Supplies Inventory 102,089.50 1,700.00 103,789.50 52,209.50

Accountable Forms Inventory 141,076.19 141,076.19 162,712.19

Drugs and Medicine Inventory 791,211.90 791,211.90 788,711.90

Medical, Dental and Laboratory 488,305.00 488,305.00 490,805.00

Gasoline, Oil and Lubricants Inventory 822,073.41 822,073.41 822,073.41

Other Supplies Inventory 293,148.00 293,148.00 293,148.00

Spare Parts Inventory 2,066,500.00 2,066,500.00 2,066,500.00

Total 4,704,404.00 - 1,700.00 4,706,104.00 4,676,160.00

• Total inventory items amounted to P 4,706,104.00 , comprises P 4,704,404.00

under the General Fund and only P 1,700.00 was under Trust Fund .

• Supplies and materials, gasoline, lubricant and oil were coursed thru

inventories upon acquisition and recorded directly the issuances as it is

directly delivered to end user. While those not directly delivered / distributed

to end user were coursed to inventory account.

Note 6: Prepayments P 33,738,887.97

This account consists of:


Prepaid Insurance 1,146,581.79 1,146,581.79 1,146,581.79

Advances to Contractors 31,006,859.68 103,401.70 1,482,044.80 32,592,306.18 35,612,203.79

Total 32,153,441.47 103,401.70 1,482,044.80 33,738,887.97 36,758,785.58

• Under the General Fund and Special Education Fund , total

prepayments st year 2010 , while the total amount of all

prepayments as of December 31, 2011 amounted to P

36,758,785.58 resulting from the decrease in the Advances to

Contractors in the amount of P 3,019,897.61 under the General Fund.

14

Note 7: Long Term Investment P 6,000,000.00

• This represents Iligan City Government’s equity in the joint assistance

program of Landbank and Iligan City Government known as ”Share Financing

Program for Cooperatives in Iligan City”. The objective of the program is to

make available to cooperatives in the City of Iligan financial assistance for

income generating projects.

• The fund is deposited in a trust account with Landbank, subject for verification

, pending status from Landbank.

• The status of the city's investment and the balance of city government equity,

still for further verification on Landbank of the Philippines.

Note 8: Property, Plant and Equipment ( net ) P 2,162,585,501.71

This account consists of: (see attached table)

• Property, Plant and Equipment (net) in the total amount of P

2,162,585,501.71 comprises the General Fund, Special

Education Fund and Trust Fund amounting to P

1,963,355,939.58 , P 146,543,751.19 and P 52,685,810.94 , respectively.

• Another set of depreciable properties, set-up in the lump-sum appropriations

during the installation of the e-ngas program, were partially itemized,

including its estimated useful life. Depreciation was computed using the

straight-line method , after deducting its residual value of ten percent (10%) of

the acquisition cost. Prior - year's depreciation were recorded as prior-year's

adjustments while depreciation for the year were recorded as expense.

• A good number of completed public infrastructure projects and agency assets

were transferred to Registry on Public Infrastructure at year end per list of

completed projects as of December 31, 2011 submitted by the City

Engineer's Office. These included completed projects of different

barangays funded from the 20% Development Fund Equal Sharing.

Under the General Fund, the Electrification, Power & energy Structures

balance is subject for review. The process of itemizing and reconciling

the records against the lumpsum appropriation are still on progress.

• Disposal/Dropping of Unserviceable Properties of Property, Plant and

Equipment duly recommended/considered dropped by COA were already

dropped, as submitted by the City General Services Officer. Purchases of

heavy equipment, IT equipments, and other properties resulted to the increase

in amount.

15

Property, Plant and Equipment

ACCOUNT TITLE

General Fund Special Education Fund Trust Fund CY 2011 PY 2010

Cost Accum. Dep. Net Cost Accum. Dep. Net Cost Accum.

Dep. Net Cost Accum. Dep. Net Cost Accum. Dep. Net

Land 307,183,026.68

307,183,026.68 8,946,883.05

8,946,883.05 3,608,600.00

3,608,600.00 319,738,509.73 0.00 319,738,509.73 303,764,571.71 0.00 303,764,571.71

Land Improvements 5,907,979.61

5,907,979.61 354,853.90

354,853.90

0.00 6,262,833.51 0.00 6,262,833.51 6,262,833.51 0.00 6,262,833.51

Electrification, Power

& Energy Structures 1,540,583.75 1,561,131.31 (20,547.56) 807,914.15 360,493.50 447,420.65

0.00 2,348,497.90 1,921,624.81 426,873.09 1,945,983.80 360,493.50 1,585,490.30

Office Buildings 176,248,124.19 2,030,115.45 174,218,008.74 110,268,050.05 16,540,207.50 93,727,842.55

0.00 286,516,174.24 18,570,322.95 267,945,851.29 286,516,174.24 16,540,207.50 269,975,966.74

School Buildings 26,099,335.15

26,099,335.15 5,485,070.13 541,070.76 4,943,999.37

0.00 31,584,405.28 541,070.76 31,043,334.52 30,764,788.20 517,637.54 30,247,150.66

Hospitals & Health Centers

5,819,160.00 3,748.83 5,815,411.17

0.00 2,640,664.48 4,826.98 2,635,837.50 8,459,824.48 8,575.81 8,451,248.67 8,421,660.79 2,413.49 8,419,247.30

Markets &

Slaughterhouses 115,931,136.23 3,598,837.76 112,332,298.47

0.00

0.00 115,931,136.23 3,598,837.76 112,332,298.47 115,931,136.23 0.00 115,931,136.23

Other Structures 61,784,416.21 2,190,891.33 59,593,524.88 132,367.28 18,447.31 113,919.97 14,831,391.95 37,078.48 14,794,313.47 76,748,175.44 2,246,417.12 74,501,758.32 61,619,896.61 294,576.04 61,325,320.57

Leasehold Improvements, Land

2,486,484.71

2,486,484.71

0.00

0.00 2,486,484.71 0.00 2,486,484.71 2,486,484.71 0.00 2,486,484.71

Leasehold Improvements,

Buildings

0.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

Office Equipment 34,880,283.09 3,729,958.58 31,150,324.51 1,842,667.55 1,477,781.75 364,885.80 1,762,022.30 33,895.51 1,728,126.79 38,484,972.94 5,241,635.84 33,243,337.10 38,557,870.13 4,087,005.37 34,470,864.76

Furniture & Fixtures 20,979,204.42 670,930.61 20,308,273.81 15,755,274.24 7,182,174.82 8,573,099.42 291,483.00 3,438.81 288,044.19 37,025,961.66 7,856,544.24 29,169,417.42 36,452,013.91 7,311,164.74 29,140,849.17

IT Equipment & Software

63,545,152.40 16,938,444.90 46,606,707.50 656,090.00 382,938.98 273,151.02 616,850.50 14,024.88 602,825.62 64,818,092.90 17,335,408.76 47,482,684.14 61,426,785.41 12,829,259.58 48,597,525.83

Library Books 10,717,311.67 8,246,787.63 2,470,524.04 20,451,138.10 9,406,868.16 11,044,269.94 385,440.79

385,440.79 31,553,890.56 17,653,655.79 13,900,234.77 31,553,890.56 17,445,341.80 14,108,548.76

Machineries 254,321.00 114,444.45 139,876.55 344,016.09 154,807.25 189,208.84

0.00 598,337.09 269,251.70 329,085.39 598,337.09 269,251.70 329,085.39

Agricultural, Fishery & Forestry Equipment

1,189,835.00 594,552.31 595,282.69

0.00 33,000.00

33,000.00 1,222,835.00 594,552.31 628,282.69 1,222,835.00 468,905.25 753,929.75

Communication Equipment

12,107,554.90 5,271,389.12 6,836,165.78 47,013.29 21,156.00 25,857.29

0.00 12,154,568.19 5,292,545.12 6,862,023.07 11,859,060.19 4,937,996.26 6,921,063.93

Construction & Heavy

Equipment 120,357,954.89 16,761,848.53 103,596,106.36

0.00

0.00 120,357,954.89 16,761,848.53 103,596,106.36 120,317,954.89 15,971,624.57 104,346,330.32

Firefighting Equipment & Accessories

1,373,751.74 761,806.92 611,944.82 28,890.00 18,572.15 10,317.85

0.00 1,402,641.74 780,379.07 622,262.67 1,316,241.74 755,171.25 561,070.49

Hospital Equipment 7,786,609.75 2,250,796.61 5,535,813.14

0.00 55,000.00 825.00 54,175.00 7,841,609.75 2,251,621.61 5,589,988.14 7,078,424.75 1,635,591.51 5,442,833.24

Medical, Dental & Laboratory Equipment

7,737,361.60 1,315,309.15 6,422,052.45

0.00 65,000.00 975.00 64,025.00 7,802,361.60 1,316,284.15 6,486,077.45 7,735,761.60 869,693.07 6,866,068.53

Military & Police

Equipment 1,404,563.53 470,605.59 933,957.94

0.00

0.00 1,404,563.53 470,605.59 933,957.94 1,027,303.53 459,532.59 567,770.94

Sport Equipment 1,902,792.00 836,098.89 1,066,693.11 349,100.00 113,457.50 235,642.50

0.00 2,251,892.00 949,556.39 1,302,335.61 2,251,892.00 872,808.60 1,379,083.40

Technical & Scientific Equipment

12,105,662.47 5,267,244.04 6,838,418.43 545,996.57 245,698.45 300,298.12

0.00 12,651,659.04 5,512,942.49 7,138,716.55 12,329,259.04 5,469,207.05 6,860,051.99

Other Machineries & Equipment

1,847,157.00 802,458.42 1,044,698.58

0.00

0.00 1,847,157.00 802,458.42 1,044,698.58 1,847,157.00 794,952.90 1,052,204.10

Motor Vehicles 105,224,146.63 18,628,714.12 86,595,432.51 3,104,650.00 1,997,988.24 1,106,661.76 4,876,500.00 78,230.31 4,798,269.69 113,205,296.63 20,704,932.67 92,500,363.96 117,424,313.77 16,259,512.61 101,164,801.16

Watercrafts 197,500.00 51,843.75 145,656.25

0.00

0.00 197,500.00 51,843.75 145,656.25 197,500.00 35,550.00 161,950.00

Other Transportation Equipment

374,000.00 10,800.00 363,200.00

0.00

0.00 374,000.00 10,800.00 363,200.00 84,000.00 7,200.00 76,800.00

16

Other Property, Plant & Equipment

264,914,814.14 1,111,907.35 263,802,906.79 3,410,002.53 3,069,002.30 341,000.23 306,123.00 3,774.90 302,348.10 268,630,939.67 4,184,684.55 264,446,255.12 268,102,797.22 3,230,037.45 264,872,759.77

Roads, Highways and Bridges

0.00

0.00

0.00 0.00 0.00 0.00

Parks, Plazas & Monuments

2,427,223.00

2,427,223.00

0.00

0.00 2,427,223.00 0.00 2,427,223.00 2,427,223.00 0.00 2,427,223.00

Docks and Wharves including Passageway

0.00

0.00

0.00 0.00 0.00 0.00 0.00

Water Supply, Head Control, Reservoir and

Conduits

0.00

0.00

0.00 0.00 0.00 0.00 0.00

Artesian Wells, Reservoir, Pumping

Stations & Conduits

62,874.97

62,874.97 384,335.11

384,335.11

0.00 447,210.08 0.00 447,210.08 721,109.07 0.00 721,109.07

Irrigation, Canals &

Laterals 42,901,095.17

42,901,095.17

0.00

0.00 42,901,095.17 0.00 42,901,095.17 43,112,295.17 0.00 43,112,295.17

Harbor, Riverwall,

Seawalls and Improvements

0.00

0.00

0.00 0.00 0.00 0.00 0.00

Other Public

Infrastructures 124,488,393.45

124,488,393.45 180.00

180.00

0.00 124,488,573.45 0.00 124,488,573.45 124,277,373.45 0.00 124,277,373.45

Reforestation - Upland 49,500.00

49,500.00

0.00

0.00 49,500.00 0.00 49,500.00 49,500.00 0.00 49,500.00

Construction in Progress - Agency Assets

241,139,143.22

241,139,143.22 14,923,236.92

14,923,236.92 17,715,140.79

17,715,140.79 273,777,520.93 0.00 273,777,520.93 243,783,265.16 0.00 243,783,265.16

Construction in Progress - Roads, Highways & Bridges

87,427,024.56

87,427,024.56

0.00 3,462,119.00

3,462,119.00 90,889,143.56 0.00 90,889,143.56 78,393,874.95 0.00 78,393,874.95

Construction in Progress - Parks, Plazas & Monuments

2,058,473.40

2,058,473.40

0.00

0.00 2,058,473.40 0.00 2,058,473.40 2,058,473.40 0.00 2,058,473.40

Construction in Progress - Artesian

Wells, Reservoirs, Pumping Station & Conduits

104,723,349.21

104,723,349.21

0.00 7,135.00

7,135.00 104,730,484.21 0.00 104,730,484.21 100,877,095.56 0.00 100,877,095.56

Construction in Progress - Irrigation,

Canals and Laterals

19,101,803.79

19,101,803.79

0.00

0.00 19,101,803.79 0.00 19,101,803.79 17,613,994.98 0.00 17,613,994.98

Construction in Progress - Flood

Controls

3,280,873.82

3,280,873.82

0.00

0.00 3,280,873.82 0.00 3,280,873.82 2,220,860.62 0.00 2,220,860.62

Construction in

Progress - Waterways, Aquaducts, Seawalls, River Walls and Others

4,353,352.73

4,353,352.73

0.00

0.00 4,353,352.73 0.00 4,353,352.73 3,536,717.73 0.00 3,536,717.73

Construction in Progress - Other Public

Infrastructures

52,656,078.07

52,656,078.07 236,686.90

236,686.90 2,206,410.00

2,206,410.00 55,099,174.97 0.00 55,099,174.97 39,720,280.90 0.00 39,720,280.90

Construction in

Progress - Reforestation - Marshland/Swampland

7,197.08

7,197.08

0.00

0.00 7,197.08 0.00 7,197.08 7,197.08 0.00 7,197.08

TOTAL 2,056,576,605.23 93,220,665.65 1,963,355,939.58 188,074,415.86 41,530,664.67 146,543,751.19 52,862,880.81 177,069.87 52,685,810.94 2,297,513,901.90 134,928,400.19 2,162,585,501.71 2,197,896,188.70 111,425,134.37 2,086,471,054.33

17

Note 9: Other Assets P 32,195,520.49

This account consists of:


Work/Other Animals 1,322,924.00 233,000.00 1,555,924.00 1,255,924.00

Breeding Stocks 28,090,731.28 28,090,731.28 28,090,731.28

Other Assets 353,092.00 2,195,773.21 2,548,865.21 2,508,365.21

Total 29,766,747.28 2,195,773.21 233,000.00 32,195,520.49 31,855,020.49

• Total Other Assets amounted to P 32,195,520.49 for all

funds, General Fund, Special Education Fund and Trust

Fund, broken down into P 28,443,823.28 ; P 2,195,773.21

and P 233,000 , respectively, as caused by an increase from

General Fund Work / Other Animals and Breeding stocks, in

the amount of P 300,000.00 and P 40,500.00, respectively.

Note 10: Current Liabilities P 662,995,470.11

This account consist of:


Payables:

Accounts Payable 60,325,841.14 4,059,216.23 - 64,385,057.37 78,229,298.63

Due to Officers &

Employees 6,568,183.00 2,611.11 - 6,570,794.11 6,614,387.07

Sub-Total 66,894,024.14 4,061,827.34 - 70,955,851.48 84,843,685.70

Inter-Agency Payables:

Due to BIR 10,863,339.11 1,120,763.68 1,215,391.56 13,199,494.35 8,094,563.04

Due to GSIS (1,187,610.49) 294,615.49 - (892,995.00) (763,665.82)

Due to PAG-IBIG 2,545,176.17 126,678.95 - 2,671,855.12 2,658,644.12

Due to PHILHEALTH 812,902.52 1,431,459.37 - 2,244,361.89 2,632,962.34

Due to Other NGAs 10,993,528.18 - 51,461,610.20 62,455,138.38 44,722,140.00

Due to Other GOCCs 189,810.00 - 14,448,074.34 14,637,884.34 11,185,222.75

Due to LGUs 166,496.29 - 1,720,235.66 1,886,731.95 2,710,091.96

Sub-Total 24,383,641.78 2,973,517.49 68,845,311.76 96,202,471.03 71,239,958.39

Intra-Agency Payables:

Due to Other Funds 103,917,127.00 170,415.45 26,735.86 104,114,278.31 639,924.01

Sub-Total 103,917,127.00 170,415.45 26,735.86 104,114,278.31 639,924.01

Other Liability Accounts:

Guaranty Deposits Payable 8,825,441.82 215,863.33 609,204.36 9,650,509.51 6,982,473.76

Performance/Bidders/Bail

Bonds Payable 666,575.65 - 64,583,945.28 65,250,520.93 4,351,842.09

18

Other Payables 13,887,524.95 234,690.33 302,699,623.57 316,821,838.85 29,601,598.85

Sub-Total 23,379,542.42 450,553.66 367,892,773.21 391,722,869.29 40,935,914.70

Grand-Total 218,574,335.34 7,656,313.94 436,764,820.83 662,995,470.11 197,659,482.80

• Under the General Fund , Accounts Payable due to GSIS

incurred a debit balance P 892,995.00 , broken down from Special

Education Fund balance of P 294,615.49 and a debit balance of P

1,187,610.49 under the General Fund. A debit balance under General Fund,

as a result from the city’s partial settlement of premiums, penalties and

surcharges in arrear, subject for review and verification pending submission

of GSIS detailed listing.

• Due to Other Funds , as of December 31, 2011 and as of December 31,

2010 amounting to P104,114,278.31 and P639,924.01, respectively, with a

difference of more or less P103M , included among others , PDAF

and Calamity Fund for Typhoon Sendong in the total amount of

P 103,909,661.54 , which was transferred Jan 2012.

• Performance/Bidders/Bail Bonds Payable increase by more or less P 60M due

to the receipt of Performance / Bidders' Bond of Conal Holding Incorporated.

Note 11: Long Term Liabilities P 337,168,765.41

This account consists of :

ACCOUNT TITLE CY 2011 PY 2010

National Government Agencies

MDFO- PRMDP 24,525,239.78 28,911,071.42

Total

24,525,239.78 28,911,071.42

Government Owned and/or Controlled Corporation

DBP- IBJT 45,589,285.62

DBP-Miscellaneous Health Services 47M 47,000,000.00

DBP-WATER WORKS PROJECT 50M

Total 92,589,285.62

Solid Waste Management Project & Heavy Equipment

DBP-SOLID WASTE MANAGEMENT PROJECT

(DBP funds) - 1st drawdown ( 7,538,000.00)

1,413,375.00

DBP-SOLID WASTE MANAGEMENT PROJECT

(kfw funds) - 1st drawdown (62,440.000.00)

42,147,000.00

48,391,000.00

DBP-Solid Waste Management Project (kfw funds)

- 2nd drawdown (78,050.000.00)

54,034,615.40

62,039,743.60

Total

96,181,615.40 111,844,118.60

19

IliganCity Water Supply System Development Project

LBP - WATER SYSTEM EXPANSION PROJECT (445.5M)

-1st Released

29,258,691.50

29,258,691.50

LBP - WATER SYSTEM EXPANSION PROJECT

(14,476,166.24)-2nd Released

14,476,166.24


(17,272,705.25)-3rd Released

17,272,705.25


(69,574,896.52)-4th Released

69,574,896.52

LBP - WATER EXPANSION PROJECT (96,931,035.49)-5th

Released

85,879,450.72

Total 216,461,910.23 29,258,691.50

Grand Total 337,168,765.41 262,603,167.14

• The city government of Iligan had fully paid three DBP loans,

namely : Various Priority Projects - Miscellaneous Health Services P

47M , the Solid Waste Management Project P 7.538M (with

unreleased balance of P 15.610M) and the Integrated Bus & Jeepney

Terminal (IBJT), Market & Drainage P 111M , last March 25, 2011 , August

9, 2011 and August 31 , 2011, respectively.

• Under the General Fund , the outstanding principal balances of the

existing loans as of December 31, 2011, totalled P 337,168,765.41, consist

of MDFO-PRMDP , DBP - Solid Waste Management Project and the LBP -

Water System Expansion Project (445.5M), with corresponding loan amount

of P 24,525,239.78 , P 96,181,615.40 and P 216,461,910.23 , respectively.

• Total balance as of December 31, 2011 showed an increased of P

74,565,598.27 due to full payment of loans and new releases of approved

loans of the city.

• Necessary adjustments will be made to reconcile loan records as soon as

debit / credit memos from the bank with sufficient data be furnished.

Note 12 : Deferred Credits P 889,371,435.96

This account consist of :


Deferred Real Property

Tax Income 480,095,775.09 - - 480,095,775.09 545,572,994.43

Deferred Special

Education Tax Income - 408,754,935.44 - 408,754,935.44 468,606,013.45

Other Deferred Credits 264,839.17 7,614.00 248,272.26 520,725.43 462,889.18

Total 480,360,614.26 408,762,549.44 248,272.26 889,371,435.96 1,014,641,897.06

20

• Total amount of P 889,371,435.96 representing Total Deferred

Credits under the General Fund Account, Special Education

Fund and Trust Fund with an amount of P 480,360,614.26,

P 408,762,549.44 and P 248, 272.26 , respectively .

• Other Deferred Credits in the amount of P 520,725.43 included Real

Property Tax advance payments, as well as Real Property tax credits.

Note 13: Government Equity Composition :


Government Equity, Beg. 2,143,790,906.15 184,750,867.67 37,168,972.02 2,365,710,745.84 2,280,089,049.94

Add:

Retained Operating

Surplus 277,285,671.62 12,931,034.60 - 290,216,706.22 215,827,917.60

Prior Year's Adjustments (8,805,747.22) 3,300,172.32 19,711,812.58 14,206,237.68 (99,898,118.81)

Deduct:

Public Infrastructures (19,274,710.97)

(19,274,710.97) (30,308,102.89)

Prior Year's Adjustments (11,134,511.21)

(11,134,511.21)

Government Equity, End 2,381,861,608.37 200,982,074.59 56,880,784.60 2,639,724,467.56 2,365,710,745.84

• Total amount of government equity as of December 31, 2011

and December 31, 2010, P 2,700,542,911.92 and P 2,365,710,745.84 ,

respectively, a difference of P 334,832,166.08.

• A good number of completed public infrastructure projects and agency assets

as of December 31, 2011 had been transferred to Registry of Public Infra

in the amount of P 19,274,710.97. Itemizing some Property, Plant and

Equipment including public infrastructures from the lumpsum amount are still

on progress.

• Equity set aside to finance capital projects with appropriations provided in the

current year and previous years.

• Prior-Year adjustments included those transactions affecting the nominal

accounts and other adjustments which increase or decrease the Retained

Operating Surplus account, such as adjustments of excess revenue recorded in

prior years; payments of unrecorded expenses of prior years such as

depreciation, liquidations of prior year expenses, etc.

Note 14: Income P1,232,575,725.13


Local Taxes 163,172,740.15 68,469,409.58

231,642,149.73 211,248,590.78

Internal Revenue Allotment 853,673,770.00

853,673,770.00 793,816,617.00

Permits and Licenses 8,167,651.62

8,167,651.62 7,632,177.78

21

Service Income 16,985,799.03

16,985,799.03 15,824,028.65

Business Income 90,174,625.70

90,174,625.70 82,765,110.23

Other Income 31,124,465.50 827,263.55

31,951,729.05 34,904,802.85

Total 1,163,299,052.00 69,296,673.13 - 1,232,595,725.13 1,146,191,327.29

• Total Operating Income as of December 31, 2011 and as of December

31, 2010 amounted to P 1,232,595,725.13 and P 1,146,191,327.29 ,

under General Fund and Special Education Fund, respectively.

• Under the General Fund Account, total Share from National Wealth as of

December 31, 2011 amounted to P 19,576,757.34 . Included in this year's

share was the P 5,394,978.39 uncollected portion of year 2010, while the

Fourth Quarter, 2011 share was not yet collected.

• Share from IRA, for the year 2011, amounted to P 853,673,770.00

as compared to year 2010, which was only P 793,816,617.00 , with

an increased of P 59,857,153.00.

• Share from Economic Zone as of December 31, 2011, amounted to

P5,298,121.09, a portion of which included the fourth quarter, 2010 share of

P 1,714,255.00 . While the fourth quarter, 2011 share, was not yet collected .

• Total Interest Income for the year ended December 31, 2011 and as

of December 31, 2010 , for both GF and SEF amounted to

P5,443,666.31 and P 7,352,635.32 , respectively.

Note 15: Expenses P915,507,024.86


Personal Expenses 441,818,436.67 48,976,419.80 - 490,794,856.47 471,484,032.03

Maintenance & Other Operating Expenses

386,679,825.56 7,389,218.73 - 394,069,044.29 399,336,004.35

Financial Charges 30,643,124.10 - - 30,643,124.10 29,180,311.67

Total 859,141,386.33 56,365,638.53 - 915,507,024.86 900,000,348.05

• Total Expenditure as of December 31, 2011 and December 31,

2010, amounted to P 915,507,024.86 and P 900,000,348.05,

respectively, showing a net addition of P 15,506,676.81 for

both the General Fund and Special Education Fund.

22

Part II – Detailed Findings and Recommendations

23

Part II - FINDINGS AND RECOMMENDATIONS

The city government in Iligan has two main sources of funds, Internal Revenue

Allotment (IRA) and locally generated revenues. It controls a range of economic

enterprises, the operations of which are consolidated in its financial statements. Almost

all of these enterprises are self-liquidating, though for all of them, the bulk of their

operating costs are still being subsidized by the city and fully consolidated in its financial

statements.

The city is considered stable and low-risk compared to many surrounding areas of

Mindanao and its geographic positioning is advantageous as a commercial center. It has

high hopes for the development of its tourism and business related to its role as a

commercial center for Central Mindanao. Natural resources, such as waterfalls, coastline

and forest create favorable conditions for the development of tourism.

MARIA CRISTINA FALLS

The city was struck by “Typhoon Sendong” (the strongest typhoon to hit this place) and

devastated 36 out of 44 barangays of this City, last December 17, 2011. Final report

received from the City Social Welfare & Development (CSWD) showed that: a) 29,265

families with total dependents of 117,303 have been affected; b) rendered homeless to

6,701 families, while 22,564 families whose houses were partially damaged; c) 1,775

families with total dependents of 8,839 stayed in 19 evacuation centers and 4,926

families with 108,464 dependents prepared to stay in their respective homes; d) 805 dead

bodies have been recovered of which 269 are unidentified bodies, 758 are missing

persons and 4,511 are injured (citywide); and e)estimated damages to property ( personal)

amounting to P 2,118,809,237.

24

Sources of Revenue, Application of Funds and Results of Operations

For the year under review, the City Treasurer is estimated to collect income of

P1,372,196,291.00 of which 62.21% or P853,673,770.00 came from its share in Internal

Revenue Allotment and 37.79% or P518,822,521.00 from tax revenue and other service

income to finance its program of expenditures classified into general public services,

social services and economic services in the total amount of P1,503,786,178.75. To fill

the variance between the estimated collectible income and proposed current operating

expenditures of P131,589,887.75, the City resorted to secure domestic loan of P75M;

reversion/realignment of some of prior years (continuing) and current year

appropriations, 20% Development Fund, of P 50,487,057.65, un-appropriated beginning

balance of P4,715,952.90 and reversion of certified obligations of P1,386,877.20 all

these are contained in the Supplemental Budget Nos. 1, 2, and 3 duly approved by the

Sanggunian Panlunsod of Iligan. In addition thereto, the city has a continuing

appropriation amounting to P716,025,316.52, accounted as P149,723,825.52 for 20%

Development Fund and General Fund Proper P566,301,491.00

During the year the City government have collected the sum of

P1,298,226,495.19 from all sources, total current operating expenditures of

P1,008,009,788.97 inclusive of the amount of P256,847,636.41 utilized from continuing

appropriations, and net income of P290,216,706.22.

The following pie and bar charts showed the distributions of estimated income,

against actual collections; appropriations & allotments, obligations, and net income vis a

vis actual current operating expenses by fund. The details are presented in the

Consolidated Statement of Income and Expenses and annexes of the report.

A. Sources of Revenue

Figure 1- Estimated Income

Variance

Figure 2 – Actual Income

GF 1,087,173,866.00

SAGF 213,278,442.00

SEF 71,743,983.00

Total 1,372,196,291.00

GF 1,073,642,204.11 GF (13,531,661.59)

SAGF 155,287,617.65 SAGF (57,990,824.35)

SEF 69,296,673.13 SEF (2,447,309.87)

Total 1,298,226,495.19 Total (73,969,795.81)

25

GF 1,040,039,111.00

SAGF 385,900,254.65

SEF 77,846,813.10

Total 1,503,786,178.75

CA 716,025,316.52

Total Available for Expenditures 2,219,811,495.27

Note: CA -Continuing Appropriations

Figure 3 – Appropriations

& Allotments

B. Application of Funds (Obligations)Unexpended Allotment

Figure 4 - Obligations

Allocation by class of expenditures by Funds

General Fund (GF)

Figure 4.1 Details of Obligations

Special Accounts in the General Fund (SAGF)- Economic Enterprises & 20%

Development Fund

Personal Services 78,877,941.71

MOOE 57,141,852.47

Financial Expenses 17,658,406.95

Capital Outlay 78,688,740.20

Total 232,461,941.33


GF 892,930,715.03 147,108,395.07

SAGF 232,461,941.33 153,438,313.32

SEF 57,161,441.02 20,685,372.08

Subtotal 1,182,554,097.38 321,232,091.37

CA 256,847,636.14 459,177,680.38

Total Obligations 1,439,401,733.52 780,409,761.75


MOOE 403,731,028.06


Capital Outlay 5,641,099.42

TOTAL 892,930,715.03

26

Special Education Fund (SEF)


C. Results of Operations

Figure 5-Actual Income

Figure 6- Actual Current Operating

Expenses

BREAKDOWN OF CURRENT OPERATING EXPENSES (COE):

General Fund


MOOE 422,040,737.20


Total 797,965,949.31

Figure 6.1 Details of COE

Special Accounts in the General Fund (SAGF)


MOOE 57,141,852.47


MOOE 8,178,278.01

Capital Outlay 184,195.83

Total 57,161,441.02

GF 1,073,642,204.41

SAGF 155,287,617.65

SEF 69,296,673.13

TOTAL 1,298,226,495.19

COE Excess of Income

over Expenses

GF 797,965,949.31 274,676,255.10

SAGF 153,678,201.13 1,609,416.52

SEF 56,365,638.53 12,931,034.60

TOTAL 1,008,009,788.97 290,216,706.22

27


Total 153,678,201.13


Special Education Fund (SEF)



MOOE 7,389,218.73

Total 56,365,638.53

28

Detailed Findings and Recommendations

Noted deficiencies/shortcomings which were not addressed during the year are

discussed hereunder, to wit:

A. Value for Money Audit

Non-Utilization of Loan

The city government had wasted government funds in the amount of P3,126,800.00

as an interest for one on one loan secured with the DBP in the amount of P47.0M at

6% per annum for the non-implementation of the projects funded out of the

proceeds of the loan. Likewise, the amortization of the loan amounting to P75.0M

was not included in the annual budget for Calendar Year 2011.

The Development Bank of the Philippines have approved the one-on-one loan of

the City Government of Iligan in the amount of P47,000,000. The loan is to finance

various projects, as follows: a) Enhancement of health care program; b) Upgrading and

rehabilitation of existing computer network infrastructure; c) Document management

system; d) Emergency response system; e) Water system projects; and other priority

projects of the LGU.

Relative thereto, a Deed of Assignment with Hold-out Agreement was executed

by the City Mayor, Hon. Lawrence Ll. Cruz (Assignor) for the City Government of

Iligan in favor of the Development Bank of the Philippines represented by SAVP Edgar

N. Seronay (Assignee) wherein the Assignor has deposited with the Assignee the

amount of P47.0M covered by the following Savings Deposit: a) Special Savings

Deposit No. 0820-017665-160 for P30.0M; and b) Special Savings Deposit NO. 0820-

016198-160 for P17.0M.

The one-on-one loan was released to the City Government on March 25, 2010,

through Credit Memo for Current Account No. 0820-016198-030 maintained by the

Assignor to the Assignee. The loan bears a fixed interest rate of 6% per annum, payable

and discounted monthly.

As of December 2010, the City Government has not implemented the projects

funded from the loan as shown in their Registry of Allotments & Obligations for

Maintenance & Other Operating Expenses (RAOMO). Obtain information disclosed that

the Bids and Award Committee (BAC) still in the process of deliberating on the projects.

The same projects were not implemented up tothe maturity period of the loan on March

25, 2011.

On March 2, 2011, the Assignee represented by Mgr. Angelita T. Aguhob

informed the City Mayor, the loan availed by the City Government on March 25, 2010

will mature on March 25, 2011, with option to renew provided a SP Resolution

authorizing the renewal thereof is submitted. The Assignee, on March 25, 2011

29

automatically deducted the amount of 47,000,000 from Current Account No. 0820-

016198-030.

Although, the arbitrary deduction of the loan has no effect on the cash possession of the

city government because the amount had been floating on its current account with the

DBP, Iligan branch, from March 25, 2010 to March 25, 2011.

Based on the fixed rate of 6% per annum, the city government incurred interest of P

2,982,666.64 and gross receipt tax (GRT) of 144,133.36. The interest paid & other

financial charges could have been returned by way of social services to the immediate

beneficiaries of the projects had it been implemented and completed during the term of

the loan. Thus, this money was a waste of government fund to the prejudice of the public

service.

Also, for calendar year 2011, the city government have two (2) past due loans,

these are: i) the loan for non implementation of the infrastructure projects, in the amount

of P47.0M, and ii) the last drawdown amount of P 28.0M of a 10 year loan for the

construction of IBJT projects secured in Calendar Year 2001. The amortization ofthese

loans was not taken up in the Annual Budget for calendar year 2011.

The Sangguniang Panlungsod (SP) has to act on for the passage of an ordinance

appropriating the amortization or repayment of the loans. Hence, Appropriation

Ordinance Nos. 11-5725-19 and 12-5738-05 was enacted by the Sangguniang

Panlungsod (SP) through SP Resolution Nos. 11-739 and 12-13 appropriating the sum of

P47.0M and P28.0M, respectively, as financial expenses. These appropriation

ordinances were embodied in its Supplemental Budget Nos. 1 & 2, respectively.

Recommendations:

We recommend the following remedial course of actions to prevent the

recurrence of same in availing credit financing with the a Government Financial

Institutions (GFIs) , viz:

i. The proponent(s) of the project(s) source from the proceeds of loan should

adequately plan and program the proposal project before negotiating loan

with any Government Financial Institution (GFI’s). The proposed project

should be included in the three (3), five (5) or ten (10) years development

plan of the City Government.

ii. The SP shall invite the proponent of the Project through the City Mayor,

the City Planning & Development Officer and the Local Finance

Committee (LFC) for an executive session to friendly discuss the viability

of the project before a SP Resolution is pass authorizing the City Mayor to

negotiate a loan.

30

iii. As soon as the GFI’s approved the loan, the proponent shall coordinate

with City Engineer, the General Service Office, the LFC and the BAC for

the conduct of pre-procurement process to ensure timely implementation

of the propose project.

iv. Upon release of the loan, the BAC shall award the project to the lowest

calculated & responsive bid (LCRB).

v. The local LCF shall review all the secured loans by the city government

and provides schedule loan amortization including the projected interest

expenses to the City Budget Officer, for inclusion in the Annual Budget,

the SP through the committee on appropriation as a reference guide in the

review of the Annual Budget, and the City Auditor for the extensive

review and update information on the utilization of the loan.

Financial assistance for flood victims of Typhoon Sendong

Financial assistance received in checks and cash in the total amount of

P363,541,553.22for the flood victims of “Typhoon Sendong” have remained intact

and deposited with the LBP and DBP for the accounts of the City Government of

Iligan.Likewise, as of January 31,2012 no disbursements was recorded.

The natural disaster befell the City of Iligan on December 17, 2011 caused by

“Typhoon Sendong” have drew attention from other parts of the world, such as, some

member country of the United Nations Assembly, EU, the Philippines, private individuals

and establishments, international humanitarian organizations and others civil society

organizations.

Typhoon Sendong, (the strongest typhoon to hit this place) have devastated 36 out

of 44 barangays of this City. Final report received from the City Social Welfare &

Development (CSWD) showed that: a) 29,265 families with total dependents of 117,303

have been affected; b) rendered homeless to 6,701 families, while 22,564 families

whose houses were partially damaged; c) 1,775 families with total dependents of 8,839

stayed in 19 evacuation centers and 4,926 families with 108,464 dependents prepared to

stay in their respective homes; d) 805 dead bodies have been recovered of which 269 are

unidentified bodies, 758 are missing persons and 4,511 are injured (citywide); and e)

estimated damages to property ( personal) amounting to P 2,118,809,237 (Annex D).

Tons of relief goods and financial assistance have poured to this place. As of

January 5, 2012, total financial assistance received is P 363,541,553.22. These calamity

fund is still intact, the amount isdeposited as confirmed by the Head of LBP and DBP,

Iligan City, P275,916,242.22 and P 85,293,653 respectively; the amount of P

1,695,632.19 is awaiting clearing from the drawee banks. All these monies were

properly acknowledged with official receipts under the accountability of the City

Treasurer of Iligan.

31

Department of Social Welfare and Development is the lead contributor to the fund

amounting to P 254,000,150; Local Government Support Fund (LGSF)- P-Noy, cash in

for P60,000,000; other LGUs shares, P20,606,200; other NGAs contributes,

P2,064,655.35; PDAF/PAGCOR added P20,293,653; private corporations, banks,

utilities companies, businesses/establishments; government employees associations, non-

government organizations; peoples organizations, civil society organizations and concern

individuals chip in P6,576,894.87.

As of January 31, 2012, there was no disbursement for these funds. The City

Council has to pass and approve resolution/ordinance, as a Special Budget for the

calamity fund, wherein the City Mayor can move forward to start the implementation of

the identified projects for the benefits of the flood victims of “Typhoon Sendong” as

follows:

i) Shelter Assistance P 242,130,000.00

ii) Infrastructure (Roads and Bridges) Projects

60,000,000.00

iii) Cash for Work Program

11,870,150.00

iv) PDAF

18,293,653.00

v) Relief and Rehabilitation Program for flood victims

31,247,750.22

Total ( Details are shown as Annex E) P 363,541,553.22

The cash for work a short term intervention to provide temporary employment to

distressed/displaced individuals by participating in or undertaking preparedness,

mitigation relief, rehabilitation or risk reduction projects and activities in their

community under the leadershipof local leaders has not take off right after the occurrence

of the disaster because of the difficulty of identifying the “typhoon sendong” victims in

the various evacuation centers and or no community leader is organized in each

evacuation center to assist the City Social Welfare Development in the proper

identification of the legitimate beneficiaries to the program.

DSWD guidelines on shelter assistance program entitled each qualified

beneficiaries to P 70,000, thus only 3,459 families will be given out of the P 242,130,000

fund from the said agency, henceforth, 3,242families may have no house. In that case, if

no additional fund will be received, the 3,459 units will be raffled off to the 6,701

families. The City Mayor has requested the Secretary of the DSWD to augment the fund

for shelter assistance. As alleged in the report, without confirming or denying, GMA

Kapuso Foundation will provide houses at the 3.0 has. property of the City of Iligan

located at Barangay Mandulog.

The program on shelter assistance may derail the implementation. The City

Government has identified three (3) resettlement sites with a combine area of 20.9 has.,

these are: a) 15.9 has.located at Barangay Sta. Elena owned by the NSC; b) 3.0 has.

property of the City Government at Mandulog; and c) 2.0 has. owned by the Diocese of

Iligan. Since then, the City Government is negotiating with the NSC property for

acquisition thru negotiated purchase or expropriation proceedings and the payment

32

thereof is either cash or dacion en pago and the property of the Diocese of Iligan is on

usufruct agreement.

Recommendations:

We recommend the following remedial measures to ensures accountability,

transparency, and enhance efficiency and effectiveness in the proper accounting of the

fund, utilization must comply to appropriate law, auditing rules and regulations and the

implementation of the identified infrastructure projects will enhance efficiency and

effectiveness in order to attain the intended purposes for which the fund was received,

viz:

i. The City Treasurer to open an account either with the LBP and/or DBP

specifically for calamity fund for “Typhoon Sendong” to ensure transparency

and accountability;

ii. The City Treasurer is required to deposit future financial assistance

receivedand caused the transfer of said fund deposited to the LBP and DBP,

as validated by the respective head of the bank, to said newly opened account

to fast track monitoring, facilitate verification of the account balances and

ensures that account debited/credited to this account is exclusively for the

account of “Typhoon Sendong “.

iii. The Sangguniang Panlunsod shall pass and approve the Special Budget for

the utilization of the calamity fund in order the City Mayor can zero in or

focus the implementation of identified infrastructure projects aims on the

welfare of the flood victims.

iv. To fast track the implementation of the calamity projects/programs, the

Budget Office shall immediately release the fund appropriated for the

calamity fund projects/programs; The BAC Chairman shall give utmost

priority in the time schedule of the conduct of public bidding for the

infrastructure projects, the City Accountant’s Office shall designate

accounting personnel to expedite the processing of disbursement vouchers

related to calamity funds and the City Engineer to direct other divisions of

the City Engineering Office to prepare the plan and specification of the

building, the detail engineering estimate, the program of work, the

construction materials needed and the Procurement Project Management

Plan (PPMP) and the General Service Office to assist the BAC in the

conduct of procurement activities.

v. The City Accountant shall render progress financial report copy furnished

the City Auditor and submit all financial records, such as disbursement

vouchers, payrolls, if any, monthly bank reconciliation statements together

with the checks encashed or paid by the bank for post audit and final

custody.

33

vi. The implementer office (Task Force Committee) shall coordinate with other

national government agencies (DSWD & DPWH) to ensure proper

implementation of the infrastructure projects and see to it that the utilizations

and disbursements of the calamity fund must comply with appropriate law,

auditing rules and regulations. Strictly comply the DSWD shelter assistance

guidelines and render progress and terminal report to the City Mayor, City

Vice Mayor and City Councilors copy furnished the City Auditor and the

concern offices;

vii. Related government expenditures incurred by the personnel of the

implementing office in connection with the implementation of the calamity

fund projects shall be proper charged to the regular budget appropriated for

that office;

viii. The City Mayor and upon request by higher authority or by the concerns

Department Secretary shall render final report, copy furnished the Vice

Mayor and SP members and the City Auditor.

ix. In case the negotiation on the acquisition of the 15.9 has. failed, seek

assistance/intervention from the national government for the acquisition of

the lot.

Unserviceable Motor vehicles and Motorcycles

The absence of physical facilities and appropriate measures to govern or to regulate

the proper use, care custody, maintenance and reporting on the conditions of the

government motor vehicles numbering 465 fleets may result in the loss or

breakdown of the same, inevitably results in loss of man-hours and efficiency.

The City General Services Office (CGSO) submitted various unserviceable

government motor vehicles and motorcycles ( AnnexF) owned by the city government

for appraisal pursuant to Section 79, PD 1445. Most of these government vehicles was

already fully worn-outs when it is turnover to the CGSO.Shown hereunder are some of

the pictures of the unserviceable motor vehicles showing their state of conditions.

Unserviceable Motor Vehicles Worn out Motor Vehicle

34

Worn-out parts of Motor Vehicle Unserviceable Motorcycles

During the review of the submitted documents such as the appraisal report of the

agency, the inventory and inspection report for unserviceable property, the

acknowledgement receipt of equipment or the memorandum receipt (ARE/MR) and the

attached pictures showing the physical conditions of said government property disclosed

the following: a) the ARE was not regularly renewed, as required by auditing rules and

regulations, ARE or MR must be renewed every three (3) years; b) the property return

slip signed by the accountable officer and received by the CGSO showed of no missing

parts; c) a longer gap between the period of returned and action taken on the

unserviceable property; d) at the time of the request to the COA some valuable parts were

found to be missing per agency report; e) after turnover, the unserviceable property were

left unattended, “as is where is”, exposing them to bad weather and recalcitrant elements

of the society; f) no written report by the end user or operator to his immediate

supervisor on how the motor vehicle/ motorcycles become unserviceable; and g) no

historical report on repair & maintenance of said equipment.

Office equipment is government property and their use, care, custody,

maintenance and reporting should be the concern not only of the end user or operator but

also of the immediate supervisor.

A maintenance program is necessary for the purpose of attaining and/or extending

the established standard economical and useful life span of an equipment and serve as a

sound basis for scheduling its replacement.

It was further observed that the City Government has no physical facilities where

to impound or to store the unserviceable properties to prevent from rapid deterioration,

massive destruction and thievery of valuable parts.

Furthermore, the absence of appropriate measures to regulate the use, care, proper

maintenance custody, responsibility and accountability, and reporting on the conditions

of the 465 fleets of government motor vehicles (Annex G)may result inthe excessive use,

improper care, loss or breakdown and destruction of the government property.

35

Recommendations:

We recommend the following remedial measures to ensure that government

property are efficiently use, unserviceable property is properly safeguarded prior to the

disposal thereof, and reporting accountability must be strictly required for proper care

and maintenance:

i. The city government shall formulate policy guidelines to regulate for proper

observance on the use, care and proper maintenance, custody and reporting

accountability of its heavy/office equipment considering the number of

government motor vehicles it owns and maintains.

ii. The city government shall construct physical facilities to serve as one stop

shop to store unserviceable government property to prevent the loss,

destruction and rapid deterioration of same, motor pool or garage and repair

and maintenance shop.

iii. The CGSO to renew every three (3) years the ARE/MR of all government

property, conduct actual inspection on the condition of same and inventory

listing of missing accessories;

iv. The CGSO shall maintain historical record of each office equipment& other

heavy equipment to monitor the efficiency and cost of maintenance as a

reference guide in management decision whether to maintain or purchase a

new unit. All department office/head with assigned office equipment shall

maintain the same record;

v. The end user or operator/driver thru their Department/office head shall

submit written report to the CGSO on how the office equipment became

unserviceable together with the Property Return Slip. The CGSO shall

prepare the Inspection & Inventory of Unserviceable Property (IIRUP),

conduct actual inspection and list down missing accessories, tow and

received the motor vehicles/motorcycles/ other equipments and deposit or

store to the designated warehouse.

vi. The CGSO shall immediately dispose the unserviceable government

property pursuant to Section 79, PD 1445.

vii. The CGSO shall demand from the end user or operator the replacement or

refund of the missing motor vehicles/motorcycles accessories copy-

furnished the office of the City Auditor.

viii. Repairs of equipment shall be done or undertaken by a competent

mechanic/technician in order to put them in operational order. Prohibit

dismantling of the office equipment or other equipment except upon written

order of the Department/office head and after a certification of the

36

availability of fund by the City Accountant for the necessary repairs to

assures completion of repair and avoid possible loss or misplacement of

spare parts.

B. Financial and Compliance Audit

Cash Disbursing Officers account has increased by 9,678,814 or

131%,liquidations/refunds of prior years accounts was 652,945 or measly 8.12%

and probable loss of in the amount of P3,981,625.62 or 53.89%, thus, resulting also

in the overstatement of Government Equityby P7,388,823.

The Cash Disbursing Officers (103) account showed unliquidated/outstanding

balance of P17,067,637.14 which have increased by P9,678,814 or 131% from the

outstanding balance of prior accounts as of December 31, 2011, as shown in the table

below:

Fund Calendar Year Increase by Percentile

2011 2010 Less Liquidation

General 13,267,503 6,635,153 (642,675) 7,275,025 121.40%

Special

Education

991,332 150,741 000 840,591 557.64%

Trust 2,808,802 1,255,874 ( 10,270) 1,563,198 125.50%

Total 17,067,637 8,041,768 (652,945) 9,678,814 131.00%

The increase amount, in the General Fund was for relief and rehabilitation operations for

the victims of “Typhoon Sendong” that struck this place in the mid of December last

year, in the amount of P 5.0M or 68.73% of the total ; the Trust Fund was fundamental

correction of prior years overstatement of liquidations of cash advance of P1,372,762.20

or 83.40% of the total; and the SEF was cash advance granted to the regular disbursing

officer of City Division Office for elementary & secondary athletic training charges to

the School Board Fund(the details of the increase is shown as Annex H).

This year’s liquidations/refunds of prior years outstanding balance of

P8,041,768.08 was P 652,945 or measly 8.12%, as shown in the table below:

Fund CY 2010

Balance

Liquidation

CY 2011

Prior years

Balance

Percentile

Decrease

General 6,635,153 642,675 5,992,478 9.69%

Special Education 150,741 00,000 150,741 0.00%

Trust 1,255,874 10,270 1,245,604 0.82%

Total 8,041,768 652,945 7,388,823 8.12%

37

with this trend of liquidations, the account will be fully liquidated within the next 12

years or more or it depends on the intensification and effortto be adopted by the city

government. These also overstated the Government Equity as of December 31, 2011 by

P7,388,823.

Our interview with one of the fund in-charge disclosed that they have submitted a

list of name with unliquidated cash advance to the City Legal Office. However, we

could not make an inquiry or confirm with City Legal Office due to absence of

document relative thereto.

Lifted from the Schedule of Cash Disbursing officers showed that the city

government may not be able to collect the amount of P 3,981,625.62 or 53.88% of the

prior years outstanding/unliquidated cash advanceof P7,388,823, as of December 31,

2011. These are in the accounts of Special Disbursing Officers (SDOs) who have already

resigned, retired, died or transferred to other national government agency (Annex I) .

Shown in the table is the distribution by classification of accountable officers and

amount of unliquidated cash advance held by them for all funds.

Classification of Accountable Officers Unliquidated

Cash Advance

Percentile to

Total

Regular Disbursing Officers 6,343,328.17 37.17%

Special Disbursing Officers- SDO 1 6,742,683.35 39.51%

Special Disbursing Officers- SDO II 3,981,625.62 23.32%

Total 17,067,637.14 100%

SDOs 1- Accountable Officers still in the agency

SDOs II- Accountable Officers who have retired, resigned, died and transferred to other

government agencies.

Aging of the Cash Advance revealed that the amount of P 7,480,638 or 43.83% are

accounted as past due accounts or more than one (1) year while P 9,586,999 or 56.17%

are less than one (1) year. The aging by fund is shown on the table below:

Fund

Total

Aging

Less than

One Year

Percentile Past due

Accounts

Percentile

Gen. Fund 13,267,503 7,276,294 54.84% 5,991,209 45.16%

SEF 991,332 840,591 84.79% 150,741 15.21%

Trust Fund 2,808,802 1,470,114 52.34% 1,338,688 47.66%

Total 17,067,637 9,586,999 56.17% 7,480,638 43.83%

Recommendations:

We recommend the following remedial measures to fast tract the

liquidations/refunds of prior years cash advance granted to Special Disbursing Officers,

we request the City Accountant to:

38

i) Sent notice of liquidation/refund to the Special Disbursing Officer (SDO), still

employee in the city government for the immediate settlement of his/her cash

advance. Copy furnished the City Legal Office and the Commission on Audit.

After six (6) months, the notice was received, yet no action taken by the

concern SDO/employee, request the City Legal Office to institute

administrative charge.

ii) A separate notice of liquidation/refund to former SDO who have already

retired, resigned and separated from the service but are still living for the

immediate settlement of his/her cash advance. Copy furnished the City Legal

Office and the Commission on Audit. After, six (6) months, the notice was

received, yet no compliance thereof by the former SDO, request the City Legal

Office to initiate the filing of appropriate charge under the Revised Penal Code

in the court within the City of Iligan;

iii) Identify and document those former SDO but already dead and submit to the

Sangguniang Panlungsod for the adoption of a resolution to request the

Commission for the write-off of their unliquidated cash advance. In this case,

the City Accountant shall properly coordinate with the City Auditor for his

comments, evaluation, review and submission of additional documents if

needed in the request.

iv)Institute measures to limit the number of SDO’s to be granted with cash

advance and see to it that the requirement on the bonding of the SDO shall be

strictly adhered to and no cash advance shall be granted unless it is for public

purpose and availability of sufficient appropriation is provided and cash

advance request to circumvent the procurement law must not be allowed.

IDPP 1 & IDPP 2

The Power Plant (IDPP 1 & IDPP 2) which was finally turnover by PSALM/NPC to

the City Government on December 16, 2010 was not recorded/booked in the latter’s

book of accounts, thus, the PPE and Government Equity was understated by

P350,101,622.53, the amount which the former owed to the latter for unpaid Real

Property Tax, as of March 2007.

The Power Plant was the subject of Levy on Real Property pursuant to Section

258, RA 7160, wherein the former has an outstanding unpaid real property tax including

penalty to the City Treasurer’s Office in the amount of P 350,101,622.53 as of March

2007. Said Power Plant was advertised on April 2, 2007 for sale or auction the

propertyor a usable portion thereof as may be necessary to satisfy the tax delinquency and

expenses of sale. The public auction failed due to no interested purchaser(s).

Again, it was published on September 2008 for resale at an amount of

P392,454,287.87 (includes RPT & penalty from the 2nd

quarter of CY 2007 to the

39

3rd

quarter of CY 2008) plus incidental expenses of P 72,871.59 or the sum of

P392,527,159.46. But, again it was failure public auction because of no taker or no

interested bidder. After, this two (2) failed public auction, the City Government was the

purchaser of the Power Plant for want of bidder pursuant to Section 263 of the Local

Government Code.

On December 16, 2010, the Power Plant was finally turnover to the City Government by

PSALM and yet the same property was not recorded/ booked in the books of the former,

since it was first offered for public auction.

The comparative financial statement of the city government for CYs 2010 and

2011, showed the following accounts:

Fund/Accounts Calendar Year Variance

2011 2010 (Decrease)

Gen. Fund

Account Receivable-RPT 471,856,200 537,333,420 (65,477,220)

Deferred Credits-RPT 480,095,775 545,572,995 (65,477,220)

SEF

Account Receivable-RPT 408,755,366 468,606,443 (59,851,077)

Deferred Credits-RPT 408,754,936 468,606.013 (59,851,077)

The foregoing accounts reflect a portion of the unpaid RPT by NPC to the city

government and yet at the time of the turnover of the Power Plant these accounts should

have been also adjusted.

The OIC City Accountant simplystated that his office was not furnished of valid

documents for the proper recording of the assets. This explanation was devoid of merit.

His should have inquired with the City Treasurer the results of public auction on April 7,

2007 and for the resale advertisement of the property on September 2010 after his office

processed the payment of both publications and thereafter monitor the succeeding action

undertaken made by the city government of its legal authority of claiming the subject

property.

Since there is no legal impediment on the ownership of the Power Plant, as

PSALM have completely turnover same and the city government physically possessed

said Power Plant, it is more appropriate to take up the Power Plant and to drop the contra

accounts shown in the foregoing table so as the financial statements of the city

government will be more viable and fairly presented.

Recommendations:

We recommend the following remedial course of actions to rectify the observe

audit deficiency by requiring the City Accountant to:

40

i) Book/ record the Power Plant at a book value equal or equivalent of the

unpaid RPT from NPC/PSALM as advertised on April 2, 2007 in the

amount of P350,101,622.53.

ii) Adjust the contra accounts under the General Fund and Special Education

Fund for their respective shares of the delinquent real property tax as

recorded.

Job Order (JO’s) Employee

The City Government had appropriated funds for Security, General and Janitorial

Services,averaging monthly of 3,229 Job Orders (JOs) Personnel, in the amount of

P59.2M and spent P 82,421,798.34 for undefined local projects contradicts Section

77, RA 7160 and the number of JOs hired is excessive runs counter to COA Circular

Nos. 85-55A and 2002-003.

Section 77, RA 7160, provides the local chief executive may employ emergency

or casual employees or laborers on a daily wage or piecework and hired through job

orders for local projects authorized by the sanggunian concerned.

The hiring of the JO’s is now without restraint as the CSC have repealed/lifted the

submission of contracts of service and for job orders for review and the requests for

exemption from Memorandum Circular MC) No. 17 & 24, s, 2002. The CSC has

declared that the hiring of JO’s is not subject to civil service rules but covered by

Commission on Audit (COA) rules. This so, because of the above cited provision in the

Local Government Code (LGC).

For CY 2011, GF and SAF’s annual and supplemental budgets provide

appropriations for Security, General and Janitorial Services in the amount of P53.2M and

P6M respectively. The Details are shown on below:

A. General Fund (Annual/Supplemental Budgets –AB/SB)

PAP Security

Services

General

Services

Janitorial

Services

Total

1013 P 2.0M P -0- P -0- P 2.0M

1021 8.0M 8.0M 16.0

1022 3.8 3.8

1999 13.0 13.0 26.0

6511 .2 .2

6542 .2 .2

8731 5.0 5.0

Total P 2.0M P 30.2M P 21.0M P 53.2M

41

B. Special Accounts Fund

PAP Security

Services

General

Services

Janitorial

Services

Total

8811 P -0- P 3.0M P -0- P 3.0M

8821 (N) 1.8 1.8

8821 (S) 1.2 1.2

Total P -0- P 6.0M -0- P 6.0

Grand

Total

P 2.0M P 36.2M P 21.0M P 59.2M

As of December 31,2011, total expenditures for these professional groups amounted to

P82,421,798.34or it has exceeded the appropriations by P 23,221,798.34. These

expenditures are utilized to pay the services rendered by Job Orders (JOs) personnel

averaging monthly of 2,929. The details of the expenditures are as follows:

A. General Fund

PAP Security

Services

General Services Janitorial

Services

Total

1013 P 1,925,102.13 P -0- P -0- P 1,925,102.13

1021 16,485,609.32 21,582,375.79 38,067,985.11

1022 4,867,815.80 4,867,815.80

1999 13,527,175.50 13,376,236.38 26,903,411.88

6511 180,210.49 180,210.49

6542 185,469.34 185,469.34

8731 4, 905,328.28 4,905,328.28

Total P1,925,102.13 P40,151,608.73 P34,958,614.17 P 77,035,325.

B. Special Accounts Fund

PAP Security

Services

General

Services

Janitorial

Services

Total

8811 P -0- P2,863,068.60 P -0- P 2,863,068.60

8821-N 1,565,184.61 1,565,184.61

8821-S 958,220.10 958,220.10

Total P -0- P5,386,473.31 -0- P 5,386,473.31

Grand

Total

P1,925,102.13 P45,538,082.04 P34,958,614.17 P82,421,798.34

The deficiency in appropriations/allotments is supplemented through augmentation

of funds pursuant to Section 336, RA No. 7160 derived from the alleged savings from the

appropriated expenditures within their respective offices. This augmentation become their

last recourse in case of lack of appropriations to any particular classification of expenses.

Shown in the table below is the presentation of appropriations, actual expenditures and

42

augmentations to cover the deficiency in the appropriations.

Legislative Offices 1021 Legislation 1022-Support

Services

Particular General Services Janitorial Services General Services

Appropriations P 8,000,000.00 P 8,000,000.00 P 3,800,000.00

Actual Expenditures 16,485,609.32 21,582,375.79 4,867,815.80

Deficiency in

Appropriations

8,485,609.32

13,582,375.79

1,067,815.80

Augmentation,Section

336, RA No. 7160) 8,786,800.99

Annex J

13,752,976.79

Annex K

1,078,000.00

Annex J

Executive Office 1999 General Services Janitorial

Services

Appropriations P 8,000,000.00 P 8,000,000.00

Supplemental Budget (#1) 5,000,000.00 5,000,000.00

Total P 13,000,000.00 P 13,000,000.00

Actual Expenditures 13,527,175.50 13,376,236.38

Deficiency in Appropriations 527,175.50 376,236.38

Augmentation, Section 336, RA No. 7160) 947,928.00

Annex L

1,300,000.00

Annex L

A review of the various payrolls for the first quarter of Calendar Year 2011 disclosed

that there is no appropriate local projects/activities/programs being prepared/approved

and submitted where these (JOs) are to be assigned/placed to justify the hiring. The

payroll is good for ten working days or a short term employment or precisely a “Job for

Food” programs. Very few of this hired JO’s perform office clerical works, serve as

errand and janitorial jobs.

Department/office with most number of hired/deployed JOsare: City

Administrator’s Office, 580; City Engineer’s Office, 293; City Health, 90; City Mayor’s

Office, 1,232 Economic Enterprise Development Office, 154; Gregorio T. Lluch

Memorial Hospital, 62; Iligan City Waterworks System, 145; and Sanggunian

Panlungsod Office, 471. Shown in the following table is data of office plantillaof

personnel, the numbered of filled items, vacant positions and the numbered of JO’s

deployed, viz:

Office Number of Plantilla # of JO’

Deployed

Remarks

Filled Vacant Total

City Accountant 29 8 37 8

City Administrator 105 29 134 580 Excessive No.

of JO’s

City Agriculturist 16 10 26 7

City Assessor’s 47 13 60 0

City Budget’s 20 4 24 0

43

City Civil Registrar’s 17 7 24 4

Coop. Dev’t & Livelihood 5 3 8 29 Excessive No.

of JO’s

Environment Management 106 18 124 29 JOs Exceed the

vacant items

City Engineer 147 41 188 293 Excessive No.

of JO’s

City General Services 93 11 104 32 Excessive No.

of JO’s

City Health 87 27 114 90 Excessive No.

of JO’s

City Human Resource 27 12 39 8

City Legal 9 6 15 3

City Mayor 41 13 54 1,232 Excessive No.

of JO’s

City Planning 27 5 32 4

CitySocial Welfare 40 26 66 32

City Treasurer 69 26 95 38 Excessive No.

of JO’s

City Veterinarian 24 2 26 8 Excessive No.

of JO’s

Eco. Enterprise Dev’t Mgt 40 8 48 154 Excessive No.

of JO’s

Gregorio T. Lluch Mem.

Hospital

94 38 132 62 Excessive No.

of JO’s

City Waterworks System 66 22 88 145 Excessive No.

of JO’s

Sanggunian Panglunsod

(exclusive of elected

officials)

57 11 68 471 Excessive No.

of JO’s

LSB 169 2 171

Total 1,335 342 1,677 3,229

Annex M

The foregoing data show or indicate excessive hiring and deploying JO’s in said

offices. Thus, the hiring of JOs is extravagant because it is without restraint, judicious

and economy (COA Circular No. 85-55A). Thus, programs, activities, projects (PAPs),

the plantilla personnel of the office and the duties and responsibilities of the regular

personnel where these (JO’s) to be assigned must be reviewed and evaluated to prevent

excessive hiring, extravagant and unnecessary uses/ expenditures of government funds.

The payment of their services rendered may not also be considered reasonable and

justifiable or it is unnecessary use of government funds (COA Circular No. 85-55A),

because not supportive of the implementation of the objectives and mission of the

concern offices relative to the nature of its operation; an expenditure that is not essential

or that which can be dispensed with without loss or damage to property is considered

44

unnecessary. For instance, the Civil Security Unit will not need appropriation for security

services as the City Administrator’s Office have 80 personnel appointed to perform

security services; the GTLM Hospital a 75 to 100 bed capacity; EEDMO which

overseeing two market operations, two transport services and a slaughter house, and etc.

Consistent with the mandate of the Commission, COA Circular No. 2002-003

dated June 20, 2002 as amended, has prescribed the Manual on the New Government

Accounting System (Manual Version) for use of in Local Government Units, which

under its account code 795-General Services- is to record the expenditures for services

not elsewhere classified such as, carpentry, plumbing, electrical, etc; Account Code 796-

Janitorial Services- is to record the cost of janitorial services contracted by the agency;

and account code 797- Security Services – is to record the cost of security services

contracted by the agency.

Notwithstanding to this COA rules, City Government have hired JOs, provides

appropriations for and charged their expenditures to the above accounts despite of the

limits of its application.

Recommendations:

We recommend the following remedial measures to rectify the foregoing practices

and to ensure that funds appropriated for the hiring of personnel through job orders will

be made available to PAPs pertaining to the general welfare and basic functions and

services beneficial to the city constituents, viz

i. The City Mayor may employee emergency or casual employees or laborers

paid on a daily wage or piece of work basis and hired through job orders for

local projects authorized by the Sanggunian Panglunsod pursuant to section

77, RA 7160 (LGC) and see to it that these local projects are consistent with

Section 16 and within those identified in Section 17 of the LGC.

ii. Limit the number of personnel hired on job orders by evaluating the mission

and thrust of the concern department/officewhether the services needed is

supportive to the implementation of their objectives.

iii. Limit the expenditures on General Services, Janitorial Services and Security

Services and re-visit COA Circular No. 2002-003 as amended, as to what

particular object of expenditures may be properly charged to these accounts.

iv. Concern Department/Office Head to submit the PAPs and justify the hiring

of personnel thru job orders.

v. Salary of hired JO’s personnel shall be charged to personal services.

vi. In case the city government needs personnel to maintain the orderliness,

sanitation and hygiene, cleanliness, beautification and good ambiance in the

45

various offices, hire the services of manpower agency specializing for

janitorial services.

Overtime pay

Overtime pay in the amount of P 1,867,085.29, out of it, P382,494.45 pertains to

Buhanginan (city government) Voice, paid to some city government employees for

services rendered beyond regular office hours and during weekends and holidays

for works or activities, some of which are not allowable pursuant to National Budget

Circular No. 410 dated April 28, 1990.

Paragraph 1 of National Budget Circular (NBC) No. 410 dated April 28, 1990,

otherwise known as the Rules and Regulations Implementing Memorandum Order NO.

228 on the rendition of overtime services with pay, states that: “In general, overtime

work should be avoided by adequate planning of work activities. It should not be resorted

to in the performance of regular routine work and activities, except in cases when

unforeseen events and emergency situations will result in any of the following: 1.1. cause

financial loss to the government or instrumentalities; 1.2. embarrass the government due

to its inability to meet its commitments; or 1.3. negate the purpose for which the work or

activity was conceived.

Paragraph 2 of said Circular enumerates specific activities for which necessary

overtime with compensation may be authorized which are applicable to local government

unit, as follows: 2.1. Completion of infrastructure and other projects with set deadlines

when due to unforeseen event(s) the deadlines cannot be met without resorting to

overtime work; 2.2 Relief rehabilitation, reconstruction and other related work or services

during calamities and disasters; 2.5 Seasonal work such budget preparation and rendition

of annual reports to meet scheduled deadline; 2.6. Preparation of special

financial/accountability reports required occasionally by central monitoring agencies like

the Congress of the Philippines, Office of the President, Commission on Audit,

Department of Budget & Management, National Economic Development Authority; 2.7.

The provision of essential public services during emergency situations; such as power

and energy, water, distribution and control of basic staples, communication and

transportation, medical and health services, peace and order and security; 2.9 Services

rendered by drivers and other immediate staff of officials authorized to have such staff

support when they are are required to keep the same working hours as their superior.

The Calendar Year 2011 Annual Budget provides total appropriations for

overtime and night pay in the amount of P 1.6M, The Statement of Appropriations,

Allotments and Obligations and Balances (SAAOB) under appropriations column

(overtime and night pay) showed P2,330,260.00 and the Obligations (expenditures)

Column a total of P1,497,338.89. The details of which are shown on the next page:

46

FPP AB SAAOB Approp.

SAAOB Obligations

Difference/ Remarks

1011 250,000 250,000 150,955.87

1022 150,000 150,000 80,267.37

1071 200,000 200,000 50,343.16

1081 500,000 1,230,260 903,645.96 730,260 thru augmentation

1091 200,000 200,000 199,735.53

8731 300,000 300,000 112,391.00

Total 1,600,000 2,330,260 1,497,338.89

The review of the request to render overtime services disclosed that it failed to

meet the criteria set forth under NBC No. 410. Most of the overtime request did not

basically state the following: i) the purpose(s) is not specific and not supported by

instructions; ii) the duration or the duration is longer and/or become on regular basis; iii)

the justification or no justification at all; and iv) in some instance/s the assigned duties

and responsibilities of those who will render overtime is not enumerated and the number

of employees are not justifiable considering the expected output and time allotted to

finish the job.

Analysis of the accomplishment reportsvis-à-vis, the overtime paid disclose that some

employees in relation to the overtime pay received apparently shows excessive or

unconscionable claims because of no clear assignment of duties and responsibilities

resulting into duplication thereof and the expected output is very low and time allotted to

finish the job is longer. Some of the overtime works may not be compensated because

these were related to in the performance of regular routine works. There are also casuals

on a job order employees included in the request where their assigned work can be done

during regular office hours.

It was also observed that payment for overtime was improperly charged to salaries

and wages (705) and to continuing appropriations (20 % development project) in the

amount of P 331,804 and P 32,142.40 respectively instead of to overtime and night pay

(723) and does not conform with the said Circular, which categorically state that source

of funding for overtime shall be out of savings from personal services appropriations of

the agencies concerned.

It was further observed that overtime of Head, BAC Secretariat and member were

inappropriately charged to overtime and night pay in the amount of P5,800.00instead of

on the source of fund stated in Budget Circular No. 2004-5A dated October 7, 2005 as

amended, although these requested overtime are rendered while the BAC is not in

meeting or conducting procurement activities. The audit further disclosed that the

Buhanginan voice of the city government was paid the overtime pay in the amount of P

388,842.55. The expenditures were recorded in the City Accountant’s Office (FPP 1081)

because as alleged the General Service Office has no appropriation for overtime and

night pay.

47

The circular limits the cost of overtime and night pay expenses to 5% of the actual

payroll for personal services of the agency/office for a given year,provided that

allowances drawn for actual official expenses incurred in special projects shall be

excluded from the ceiling. In the case of the City Accountant Office, it incurred the

amount of P 903,645.96, exceeded the 5% limitation providedunder the NBC( 5% of P

10,079,072 or P503,954 of the total appropriations for PS) by P399,691.96.

The OIC City Accountant elaborates that the overtime and night pay incurred was

within the 5% allowable , i) overtime of 5 detailed personnel from other offices

amounting to P104,117.96, and ii) overtime of Buhanginan Voice of P 382,494.45 was

included in the total overtime and night pay expenses.

The City Vice Mayor points out that the overtime and night pay of the drivers and

some personnel rendered during weekends are necessary because the former act as

drivers of him, city councilors, SP staff and visitors going to and from CDO airport and

other places in Mindanao and the latter for the preparation of the SP agenda to be served

to some SP Members concerned for them to study before the Regular Session set on

every Monday afternoon.

The concurrent OIC of City Environment Management Office explains that under

his control and supervision of the office he could not recall instances where he requested

overtime services for his staff, however, the overtime services refer to the employees of

Public Service Section (PSS) whose plantilla position is under the CEMO but this

personnel are detailed in the City Administrator’s Office.

Nevertheless, this office still of the view that the City Accountant Office has exceeded

the 5% allowable limit. The detailed personnel are rendering regular services in his

office and the overtime services rendered are not related to their mother offices functions

and activities while that of the Buhanginan Voices the payment of their overtime and

night pay is chargeable to the appropriation allotted to the City Accountant Office. The

drivers of the Vice Mayor and the City Councilors in some way it may be justified but

most of their services rendered may not be justifiable under some circumstances. The SP

personnel overtime services may not necessary as each City Councilor’s office is

provided with staff (JO’s) which can received, informed and delivered to the concerns

City Councilors, the SP urgent and important agenda to be taken up on the regular

session. On the other hand, the detailed personnel of PSS to the City Administrator’s

Office need not be required to render overtime as the latter’s office is not undermanned

and have so many JOs numbering 374 on their payroll.

Recommendations:

We recommend the following remedial measures to rationalize the grant of

authority to render overtime with compensation, viz:

i. The head of the agency and/ or the local chief executive shall determine

among the offices of the city government who will be granted to render

48

overtime base on the IRR of Memorandum Circular N0. 228 (NBC No. 410

dated April 28, 1990). For this purpose, an executive order should be issued.

ii. The department/office head of the concerned department/office as

determined or identified by the LCE shall identify the specific activities

covered by the IRR related to the functions of their department/office.

iii. The department/office head of the concerned department/office shall state

the purpose, duration, list of employees, justification and the source of fund

in their request for authority to render overtime with compensation.

iv. The concerns department/office head shall strictly follow the funding source

and cost limitation provided in the IRR (NBC No. 410).

v. The department/office head of the City Administrator’s Office and HRMO

to revisit Section 1 (d) in relation to Section 6 of Administrative Order No.

103, of the Office of the President and CSC and DBM Joint Circular No. 2,

series of 2004, as amended by Joint Circular No. 2 A, series of 2005 for

adoption as a policy on employee rendering overtime.

vi. Stop the granting of overtime with compensation to Buhanginan Voice for

extra works rendered during their practices after office hours, weekends, and

holidays.

BAC Honorarium

Honoraria of the personnel involved in the procurement processes was sourced from

the General Fund appropriation of P 2.0M instead of P 330,663 collections source

from the specific procurement activities provided in DBM Budget Circular 2007-3,

thus payment of honoraria in excess from the actual proceeds may be considered


The Annual Budget for the General Fund under FPP 9931-720 Lump Sum

Appropriations provides appropriation for honoraria in the amount of P 2.0M which

includes the honoraria of Bids and Award Committee (BAC)& Technical Working Group

(TWG) Chairmen & Members and Head BAC Secretariat and members.

The City Mayor issued Executive Order No. 25, series of 2011 for the

composition of the BAC, TWG & BAC Secretariat, as follows: BAC chairman &

members, Six (6): TWG chairman & members, Nine (9); and Head, BAC Secretariat

&members, Five (5). It also provides, the honoraria of BAC & TWG ranges from 22% to

25% of their monthly basic salary and the Head, BAC Secretariat and members has a

fixed honoraria of P3,000 and P2,000 respectively.

49

The payment of honorarium shall not be sourced from the annual budget of the

LGU’s but from the source identified under Budget Circular No. 2007-3 dated November

29, 2007, as follows; a.) Collections from successful completed procurement project

limited however, to activities prior to awarding of contracts to winning bidder such as

(i) proceeds from sale of bid documents ; (ii) fees from contractor /supplier registry ;

(iii)fees charged for copies of minutes of bid openings, BAC resolutions and other BAC

documents; (iv) protest fees; and (v) proceeds from bid security forfeiture. b.)In the

case of LGU’s, savings from the local budgets approved by their respective Sanggunian

subject to the pertinent provisions of RA No. 7160 (Local Government Code of 1991).

Likewise, scheme of compensation adopted does not comply the provision of

Budget Circular No. 2004-5A dated October 7, 2005 which provides, that the Chair and

members of the Bids and Awards Committee (BAC) and the Technical Working Group

(TWG) may be paid honoraria only for successfully completed procurement projects. A

completed project shall be considered successfully completed once contract has been

awarded to the winning bidder. Payment of the same shall be limited to procurement that

involved competitive bidding and not thru direct contracting, repeat order, shopping, and

negotiated procurement under Section 53 (b) following the procedures under Section 54

(d) and Section 53( c ) to (g) of the revised IRR of RA 9184 or the Government

Procurement Reform Act. The Honoraria of each person shall not exceed P3,000.00 for

the BAC Chair P2,500.00 for the BAC members, and P2,000.00 for the TWG Chair and

members per completed procurement project. The average amount of honoraria per

month over one year shall not exceed 25% of the basic monthly salary.

Following the guidelines of the Executive Order No. 25, the city government

spent the amount of P 1,700,467.09 out P2.0M appropriated for honorarium of the

personnel involved in the procurement process. The total expenses for honoraria has

exceeded by P1,369,804.09 from the actual proceeds of sale of bid documents and etc., in

the amount of P 330,663 which should be the disbursement ceiling for the honoraria.

The head BAC Secretariat, in compliance to our request, submitted 74 and 26

successful completed procurement projects for procurement of goods and services and

infrastructure projects, respectively (Annex N) wherein a total honorarium of

P1,700,467.09 was paid to the BAC, TWG and BAC Secretariat.

Verificationof the payrolls for honoraria disclosed that some personnel involved

in the procurement process may have received more than the amount due to them because

of the application of the percentage rate of not more than 22% to 25% based on the

monthly salary and not on the number of completed procurement projects and attendance

to the procurement proceedings. Further observed, there are so many persons designated

as members to the TWG numbering to Nine (9), thus the expenditures may be considered


Recommendations:

We recommend the following courses of actions to rectify the audit deficiency:

50

i) Require the Head, BAC Secretariat to prepare report on the number of projects

bidded, project completedor procurement contracts awarded to support

claimed for honoraria.

ii) Limit the payment of honoraria to the source identified in Budget Circular No.

2007-3 dated November 29, 2007 and to the savings from the local budget

approved by the Sangguniang Panlungsod.

iii) Limit the number of person involved in TWG to at least three (3) per procurement

project. The person with technical expertise on a particular procurement

project shall be designated as chair.

iv) Provide BAC Secretariat to at least three (3) members including the Head to each

procurement project.

Procurement of Consultancy Services

The procurement of consultancy services is not in conformity with IRR, RA No.

9184 and the services procured do not partakes of consultancy as stated inPhilippine

Bidding Documents Edition I henceforth, payment of services rendered may be

considered unnecessary expenditures and/ or waste of government resources.

Under Section IV- General Conditions of Contract of the Philippine Bidding

Documents (as harmonized with the World Bank) Edition I states that “Consulting

Services refer to services for Infrastructure Projects and other types of projects or

activities of the Government requiring adequate external technical and professional

expertise that are beyond and/or capacity of the Government to undertake such as but not

limited to: a) advisory and review services; b) pre-investment or feasibility studies; c)

design; d) construction supervision; e) management & related services; and f) other

technical services or special studies, the details refer to(Annex O).

The City Government annual budget had appropriated the amount of P 9,500,000 for

consultancy services but the Status of Appropriations, Allotments, Obligations and

Balances (SAAOB), showed a total appropriations of P4,657,423.28 of which the

amount of P4,262,541.57 was expended for consultancy fees. The details are shown

below:

Office Annual

Budget

SAAOB Expenditures

City Mayor P 2.5M P 3,938,600.00 P 3,543,718.29

SP 7.0 718,823.28 718,823.28

Total P 9.5M P 4,657,423.28 P 4,262,541.57

The discrepancy between the annual budget and SAAOB is the effect of City

Ordinance No. 2060, s of 1992 of the SP which authorize the City Mayor and City Vice

51

Mayor to augment any item in the approved annual budget for their respective offices

from savings in other items within the same expense class of their respective

appropriations, pursuant to Section 336 of the Local Government Code.

However, the procured consultancyservices is not in accordance with those stated

in the Philippine Bidding Documents. Procurement of consultancy services shall

similarly follow the procedures of procurement on goods and services and infrastructure

projects, that is through public bidding or after two failed public bidding a negotiated

contract may be adopted.

The City Government had engaged the services of consultants based on a contract

of services executed by the local chief of executive in behalf of the city government and

the consultant outlining the duties and functions to be performed.

Review of the contracts (Annex P) submitted lately upon request, disclosed that

some of the duties and functions to be rendered by the consultant can be performed by

officials or employees and/or within the capability of the city government, henceforth, the

payment of their consultancy services amounting of P 4,262,541.57 may be considered

unnecessary in light of COA Circular No. 85-55A and /or its a wasteful of government

resources.

Recommendations:

We recommend the following remedial measures to rectify the audit deficiency to

ensure compliance with the procurement of consulting services and the services needed

must be either or combination of the types of consulting services provided in the

Philippine bidding documents, edition I, viz:

i. Strictly follow the rules and regulations on procurement of consulting services

per the revised IRR of RA No. 9184;

ii. Limit the contracting of consulting services to services which the city

government has no technical expertise or special skills.

PAPs identified to be funded from the LDRRM Fund

(5 % Calamity Fund under General Fund) not implemented

Programs, Activities, Projects (PAPs) approved by the Sangguniang Panlungsod

funded from the LDRRM Fund amounting to P 67,485,600 to mitigate disaster was

not implementedwhile P28,922,000 for Quick Response Fund (QRF) of which

P7,529,213.37was disbursed for the relief and rehabilitation operationsaftermath of

“Typhoon Sendong”.

Section 324 (d) of RA No. 7160, as amended by Section 1 of RA No. 8185, was

further amended by Section 21 of RA No. 10121, otherwise known as the “Philippine

52

Disaster Risk Reduction and Management Act of 2010”, to read as follows, Section 21

thereof, states that “Local Disaster Risk Reduction and Management Fund (LDRRMF).-

The present Local Calamity Fund shall henceforth be known as the Local Disaster Risk

Reduction Management Fund (LDRRMF). Not less than five percent (5%) of the

estimated revenue from regular sources shall be set aside as LDRRMF to support disaster

risk management activities such as, but not limited to pre-disaster preparedness programs

including training, purchasing life-saving rescue equipment, supplies and medicines, for

post disaster activities and for the payment of premiums on calamity insurance. X x x x.

Upon the recommendation of the LDRRMO and approval of the Sanggunian concerned,

the LDRRMC may transfer the said fund to support disaster risk reduction work of other

LDRRMCs which are declared under state of calamity.

Of the amount appropriated for LDRRMF, thirty percent (30%) shall be allocated

as Quick Response Fund (QRF) or stand by fund for relief and recovery programs in

order that situation and living conditions of people in communities or areas stricken by

disasters, calamities, epidemics or complex emergencies, may be normalized as quickly

as possible.

The Disaster Risk Reduction Management Officer (DRRMO), head the

LDRRMO establish under Section 12 of said Act. Section 4, Rule 6 of the IRR

enumerates the functions of DRMMO shall perform the following functions: 1) set the

direction, development, implementation and coordination of disaster risk management

programs within their territorial jurisdiction; 7) formulate and implement a

comprehensive and integrated LDRRMP in accordance with the national, regional,

provincial framework, and policies on disaster risk reduction in close coordination with

the local development council (LDC); 8) prepare and submit to the local sanggunian

through the LDRRMC and the LDC the annual LDRRMO Plan and budget, the proposed

programming of the LDRRMF, other dedicated disaster risk reduction and management

resources, and other regular funding source/s and budgetary support of the

LDRRMO/BDRRMC; (25) Prepare and submit, through the LDRRMC and the LDC, the

report on the utilization of the LDRRMF and other dedicated disaster risk reduction and

management resources to the local Commission on Audit (COA) for provincial/city level

and internal audit for municipal and component city level, copy furnished the regional

director of the OCD and the Local Government Office of the DILG.

The Sanggunian Panlunsod through Resolution Number 12-134 (Annex Q)

approved on March 5,2012, have approved the Resolution No. 04, Series of 2011 (Annex

R), of the Iligan City Disaster Risk Reduction and Management Council (ICDRRMC)

which approvedthe budget programming for the 5% City Disaster Risk Reduction and

Management (CDRRM) Fund amounting to P96,408,000 composed of unexpended

balance in Calendar Year 2010 of P45,808,000 and Current Year estimated appropriation

of P 50,600,000. Seventy percent (70%) or P67,485,600 was earmarked for preparedness

and mitigation activities and thirty percent (30%) or P28,922,400 was set aside for Quick

Response Fund (QRF), all these PAPs are to be implemented during the year.

53

As of December 31, 2011, utilizations and disbursements of the CDRRMFund

amounted to P7,529,213.37 or7.81% only, leaving an unexpended appropriations of

P88,878,786.63 or 92.19%. The disburse amounts are composed of P7,071,760.29 or

13.98% of the current year appropriations and P 457,453.08 or 1.01% pertaining to prior

year, CY 2010. These disbursements are allegedly pertaining to PAPs for QRF and none

for preparedness and mitigation.

The QRF expenses are related to;a) financial assistance to fire victims which

occurred at Barangay Tomas Cabili and Barangay Mahayahay in February 3, 2011 and

September 11, 2011, respectively, amounting to P1,392,453.74,b) for food, non-food

items, other expensesand hospital bills for the recent Typhoon Sendong flash floods,

totaling P5,251,119.55, and c) gasolineand oil and office supplies of the Disaster Risk

Reduction Management Office (DRRMO), totalingP885,640.08.

The slow or non-implementation of the PAPs identified for preparedness and

mitigation to support disaster risk management activities have not meet the desire goals

of sustainable development, wherein the essential needs of the greater poor within the

community must be given priority and the idea of limitations imposed by the state of

technology and social organizations on the environmental ability to meet present and

future needs.

Recommendations:

We recommend the following remedial measures to fast track and enhance

efficiency and effectiveness in the implementation of the various PAPs identified to

support the disaster risk management activities, viz;

i) The City Government shall fully establish and organize the LDDRM office

with able, responsible and full time head and staff which shall perform

inherent functions in the disaster preparedness but not limited to the following

essential functions, viz: a) DRRM officer within his level shall implement

policies, approved plans and programs of LDRRMC in accordance with the

policies and guidelines laid down in this Act; b) Coordinate with various

stakeholders such as NGOs, POs, CSOs, government officials/employees in

the proper execution and enhance efficiency and effectiveness in the

implementation of the programs, activities projects (PAPs); c) Organize and

conduct training, orientation, and knowledge management activities on

disaster risk reduction and management at the local level; and d) Maintain

database of human resources, equipment, directories, and location of critical

infrastructures and their capacities such as hospitals and evacuation centers.

ii) See to it that during the declaration of the State of Calamity, Local officials

shall make mandatory undertaking remedial measures such as; a) observation

on the imposition of price ceiling on basic necessities and prime commodities

provided under RA No. 7581, otherwise known as the “Price Act”, or the

National Price Coordinating Council; b) monitor, prevent and control of the

54

Local Price Coordination Council of overpricing/profiteering and hoarding of

prime commodities, medicines and petroleum products; c)

programming/reprogramming of funds for the repair and safety upgrading of

public infrastructures and facilities; and d) granting of no interest loans by

government financing or lending institutions to the most affected section of

the population through their cooperative or peoples organizations.

iii) Ensure that all related PAPs to be funded from the LDRRMF will support the

disaster risk reduction and management activities during the pre disaster

preparedness programs and post disaster activities. Expedite the

implementation of all these programs, projects and activities to prevent loss of

life, damage to government and private property, and loss of livelihood before

occurrence of another similar disaster or phenomena.

iv) After post disaster activities, the DRRM officer shall prepare and submit

terminal report on the utilization of LDRRMF to the COA.

Augmentation of fund Pursuant to Section 336, RA 7160

The preparation, authorization and execution of the annual budget for General

Fund and Special Accounts Fund are inefficient due to often declaration of alleged

savings for augmentationin the amount of P 161,040,937.14pursuant to Section 336,

the local Code,in some instances, the exercise of the authority, contradicts Section

322 of the same Code.

Section 317, RA No. 7160, requires each head of the department/office to submit

a budget proposal for his department or office to the local chief executive on or before the

fifteenth (15th

) of July each year. X x x. The said budget proposal shall be prepared in

accordance with such policy and program guidelines as the local chief executive

concerned may issue in conformity with the local development plan, the budgetary

ceilings prescribed by the local finance committee, and the general requirements

prescribed in this Title.

Section 336 and Article 454 of the IRR, RA 7160- Use of appropriated Funds and

Savings- Funds shall be available exclusively for the specific purpose for which they

have been appropriated. No ordinance shall be passed authorizing any transfer of

appropriations from one item to another. However, the local chief executive or the

presiding officer of the sanggunian concerned may, by ordinance, be authorized to

augment any item in the approved annual budget for their respective offices from

savings in other items within the same expense class of their respective

appropriations (in bold for emphasis).

Pursuant to the provision of said Code, the Sangguniang Panlunsod thru

Resolution No. 551, series of 1992, passed City Ordinance No. 2060, series of 1992, An

Ordinance Granting authority to His Honor, The City Mayor and the City Vice Mayor of

55

Iligan. The augmentation process is through the issuance of Executive Order for the

executive offices signed by the City Mayor and Legislative Order, in case of the City

Vice Mayor. The frequency of issuance is as there is a need for augmentation of funds.

Examination of the Annual Budget for the General Fund disclosed that there are

about 349 vacant plantilla items which are unfilled as at year end. The appropriations for

these are declared savings which the City Mayor used to augment any item in the

approved annual budget for the payment of salaries & wages of casuals.

The inefficiency of budget preparation, authorization and execution is illustrated

hereunder: i) issuances of numerous executive and legislative orders in the declaration of

alleged savings for augmentation in the total amount of P 161,040,937.14, the breakdown

are as follows: a) augmentation from alleged savings in other items within the same class,

P42,098,084.88(Annex S); b) transferring of savings from one department/office to

another, amounting to P100,538,437.00 beyond the authorityof the City Mayor & Vice

Mayor (Annex T); c) transferring unexpended balance of continuing appropriations and

current appropriation for capital outlay, amounting to P 15,991,071.82 (Annex U); and d)

transferring of funds from SAF to the Gen. Fund, amounting to P2,413,343.44 (Annex

V); and ii) increase and decrease in the appropriations of some departments/offices

without a supplemental budget.

The code has strict requirement on the use of continuing appropriations. The full

text of Section 322 is quoted as follows: Reversion of unexpended balance of

appropriations of the Code is quoted hereunder: “Continuing Appropriations Unexpended

balances of appropriations authorized in the annual appropriations ordinances shall revert

to the unappropriated surplus of the general fund at the end of the fiscal year and shall not

thereafter be available for expenditure except by subsequent enactment. However

appropriations for capital outlays shall continue and remain valid until fully spent,

reverted or the project is completed. Reversions of continuing appropriations shall not be

allowed unless obligations therefore have been fully paid or otherwise settled. The

balances of continuing appropriations shall be reviewed as part of the annual budget

preparation and the sanggunian concerned may approve, upon recommendation of the

local chief executive, the reversion of funds no longer needed in connection with the

activities funded by said continuing appropriations subject to the provisions of this

section.

Basically, augmentation as authorized in the Code and by approved ordinance of

the sanggunian concerned, covers only for Current Year approved annual budget, it does

not encompassed prior years appropriations or the continuing appropriations, transfers of

fund from SAF to General Fund or vice versa & current appropriations for capital outlay

to capital outlay because this will need a Supplemental Budget for realignment and

reversions of appropriated funds. Augmentation is not also applicable during re-enacted

budget and transfer of appropriations from one item to anotherbecause it is clear violation

of the General Rule stated in the second sentence of Section 336 of the Code which states

that, “no ordinance shall be passed authorizing any transfer of appropriations from

one item to another”.

56

Recommendations:

We recommend the following measures to rectify the audit deficiencies observed,

that the City Mayor shall:

i. Direct all department/office to submit their budget proposals to the local

chief executive (LCE) thru the local financing committee (LFC) on or

before the 15th

of July of each year. Said budget proposals shall be prepared

in accordance with the AIP, and guidelines and spending ceilings contained

in the Budget Call and the other general requirements prescribed under

Section 317 of RA 7160 ( the Local Code).

ii. Re-visit the provision of Section 336 of the Code and the provision of City

Ordinance No. 2060, series of 1992 by restating this authority as a general

provision of the Annual Budget of each year to ensure that unexpended

balances of appropriations will not be included as source of fund for

augmentation.

iii. Department/office head shall observe prudence in the proper allocation of

their respective appropriations to ensure attaining the objectives of their

programs, projects, activities (PPAs).

Gender and Development (GAD)

The City Government failed to identify the programs/projects/activities in the

Annual Budgets for the implementation of Gender and Development that requires

at least five percent ( 5% ) of the total appropriations or in the amount of

P73,889,025.78,pursuant to Joint Memorandum Circular No. 2001-1 dated

December 19, 2001.

Gender and Development (GAD) is a development prospective that recognizes the

unequal status and situation of women and men in society. Women and men have

different development needs and interests as a result of inequality, which is

institutionalized and perpetuated by cultural, social, economic, political norms, systems

and structures. As a development approach, GAD seeks to equalize the status and

condition of and relations between women and men by influencing the process and

outputs of policymaking, planning, budgeting, implementation, and monitoring and

evaluation so that they would deliberately address the gender issues and concerns

affecting the full development.

Pursuant to the provisions of the Local Government Code (LGC), the LGUs are

mandated to promote the general welfare (Section 16) and provide basic services and

facilities to their constituents (Section 17). Foremost of the basic services and facilities,

such as, social services which include programs and projects on child and youth welfare,

57

family and community welfare, women’s welfare, welfare of the elderly and disabled

persons; community based rehabilitations programs for vagrants, beggars, street children,

scavengers, juvenile delinquents, and victims of drug abuse, livelihood and other pro-

poor projects; nutrition services; and family planning services.

The Philippine Plan for Gender Responsive Development, spelled out the services

that should be provided to women in relation to the services stipulated in the Code

(LGC). It should be noted that the PPGD thru Executive Order 273 mandates the LGUs

to implement the said Plan.

DILG, DBM and NCRFW Joint Memorandum Circular No. 2001-01 dated

December 19, 2001 provides the “Guidelines for Integrating Gender and Development

(GAD) in the Local Planning and Budgeting System through the formulation of Gad

Plans.

The said Joint Memorandum Circular stressed that each city shall prepare a GAD

Plan addressing the gender issues of the locality following Sections 16 & 17 0f the LGC

and other related provisions; it is the responsibility of the City Planning Development

Coordinator to ensure that GAD PPAs are integrated in the local planning process:

background profile, physical study, sectoral reports and local investment program of the

CLUP. PPAs can be consolidated to represent the LGU GAD Plan; All LGUs must

ensure that GAD PPAs implemented at their level are responsive to and supportive of the

provisions of the Local Government Code of 1991, particularly Section 16 on General

Welfare and Section 17 on Basic Services and Facilities, and other related provisions;

LGUs shall ensure that appropriate funds are allocated for implementation of GAD PPAs.

The source of the funds for the implementation of GAD Plan are internal/local sources,

foreign donors and other external funding agencies.

For the year 2011, the required appropriation to finance the GAD

Programs/Projects/Activities (PPAs) pursuant to the afore-cited Joint Memorandum

Circular would have been P73,889,025.78 (GF SAFs and SEF), as against the

appropriations of P270,000, distributed to the following offices:

A. General Fund (GF)

Name of Office Object of

Expenditures

Amount

Appropriated

Legislation Other-MOOE P 10,000.00

City Administrators Office Other-MOOE 50,000.00

Human Resource Mgt. Office Other-MOOE 10,000.00

City Planning & Dev’t. Office Other-MOOE 10,000.00

City Civil Registrars Office Other-MOOE 10,000.00

City General Services Office Other-MOOE 10,000.00

City Budget Office Other-MOOE 10,000.00

City Accountant Office Other-MOOE 10,000.00

City Treasurer’s Office Other-MOOE 10,000.00

58

B. Special Accounts Fund (SAF-GF)


Expenditures

Amount Appropriated

Gregorio T. Lluch Memorial

Hospital

Other-MOOE P 10,000.00

Iligan City Waterworks System Other- MOOE 50,000.00

EEDMO Market Operations Other-MOOE 10,000.00

Total P 30,000.00

C. Special Education Fund (SEF)


Expenditures

Amount Appropriated

None

Grand Total (a,b,c) P 270,000.00

That the above appropriations for GAD Programs/Projects/Activities may not be

related to the services spelled out in the PPGD to be provided to women sector in relation

to services stated in Section16 & 17 of the LGC, therefore, the expenditures to which the

funds have been allotted have not attained its desired purpose & objectives.

Recommendations:

We recommend the following suggested measures to ensure that GAD PPAs shall

be integrated into Local Planning & Budgeting System through formulation of GAD

Plans, Viz:

i. The City Planning Development Coordinator shall ensure that GAD PPAs are

integrated in the local planning process.

City Assessor’s Office Other-MOOE 10,000.00

City Legal Office Other-MOOE 10,000.00

CMO-General Public Services Other-MOOE 20,000.00

City Health Office Other-MOOE 10,000.00

City Social Welfare & Dev’t. Office Other-MOOE 10,000.00

City Agriculture Office Other-MOOE 10,000.00

City Veterinary Office Other-MOOE 10,000.00

City Engineer’s Office Other-MOOE 20,000.00

City Development & Livelihood

Office

Other-MOOE 10,000.00

Total P 240,000.00

59

ii. The City Budget Officer shall allocate funds for the implementation of the

GAD Plan to at least 5% of the total appropriations earmarks in the annual and

supplemental budgets for all funds.

iii. The implementer office shall see to it that funds allocated for the GAD

projects shall be spent solely for that purpose and submit progress

accomplishment report and year end report to the Focal Person designated.

iv. The Focal person shall oversee and monitor the proper implementation of the

GAD projects including measures to improve the systems and operations of

the GAD plan and to see to it the GAD related programs, projects and

activities to be implemented shall be in accordance with Section 16 & 17 of

LGC as spelled out in the PPGD as mandated under Executive Order 273.

v. The City Planning Development Coordinator and/or the Focal Person shall

submit consolidated accomplishment report to the concerned DILG field

office as required in the Joint Memorandum Circular, copy furnished the City

Auditor.

vi. The present procedures of allocating fund for GAD PPAs to the various

offices of the City Government under other MOOE shall be discouraged and

be disapproved by the Sanggunian Panlungsod.

Annual Procurement Plan (APP)

The BAC Secretariat failed to consolidate the department/office Procurement

Project Management Plan (PPMP) into Annual Procurement Plan (APP) as

required in Section 7.3, Revised IRR of RA 9184 thus, procurement activities may

ends to shopping instead of public bidding therefore, competitiveness and

transparency in procurement transactions are most likely not attained.

The Procurement Reform Act, RA 9184 and its implementing Rules and

Regulations (IRR) as revised, mandated each government agency including the LGUs to

prepare its Annual Procurement Plan (APP). The APP shall only include those considered

crucial to the efficient discharge of government functions if it is required for the day to

day operations or is in pursuit of the principal mandate of the concern agency (Section

7.1, Revised IRR of RA No. 9184).

Since the City government functions is wider in perspective, it has to be cascaded

to the various department/office created to ensure the proper implementation of the

various functions, activities and programs (FAPs) committed to be undertaken especially

those essential to the promotion of the general welfare and (to) see to it that the intended

beneficiaries of said FAPs have been accomplished in the most efficiency and

effectiveness governance.

60

Along this line, procurement planning and budgeting is essential in the

prosecution of the various FAPs. Henceforth, end-user units (department/office) of the

procuring entity shall prepare their respective PPMP for their respective FAPs/PAPs. The

PPMP shall include (Section 7.3, Revised IRR of RA No. 9184):

a. information on whether PAPs will be contracted out, implemented by

administration in accordance with the guidelines issued by the GPPB, or

consigned;

b. the type and objective of contract to be employed;

c. the extent/size of contract scopes/packages;

d. the procurement methods to be adopted, and indicating if the procurement

tasks are to be outsourced as provided in Section 53 (6) of the revised IRR;

e. the time schedule for each procurement activity and for the contract

implementation; and

f. the estimated budget for the general components of the contract.

The PPMP shall then be submitted to the City Budget Office whose shall evaluate each

end user’s submitted PPMP and, If warranted, include it in the procuring entity’s annual

budget proposal for approval by the Head of the Procuring Entity or the Sangguniang

Panlungsod for LGUs( words underline supplied) (Section 7.3.3, Revised IRR of RA

No. 9184).

After the budget proposal has been approved by the Head of the Procurement

entity/or other oversight bodies, the procuring entity’s budget office shall furnish a copy

of the procuring entity’s budget proposal as well as the corresponding PPMPs to the

BAC Secretariat for its review and consolidation into the proposed APP. The proposed

APP shall be consistent with the procuring entity’s budget proposal (Section 7.3.4,

Revised IRR of RA No. 9184).

As soon as the GAA, corporate budget, or appropriation ordinance, as the case

may be, become final, the end-user units shall revise and adjust the PPMP to reflect the

budgetary allocation for their respective FAPs. The revised PPMP shall be submitted to

the BAC, through its Secretariat, for the finalization of the modes of procurement under

the proposed APP. The APP shall then be approved in accordance with the Section 7.2 of

the IRR (Section 7.3.5, Revised IRR of RA No. 9184).

We observed each department/office have varied opinion as to what to prepare and

submit, is it the APPs or PPMPs. As observed, some department/office prepares and

submits the APPs while others the PPMPs because of lack of information dissemination.

Thus, there is need to distinguish APPs from PPMPs in order to have uniform preparation

and submission. For clarity, PPMPs is the responsibility of the concerns

department/office to be submitted to the City Budget Office. On the other hand, the APPs

61

for the City government shall be prepared by the BAC Secretariat source from the

individual PPMPs submitted by the concern department/office.

Furthermore, review of the procurement activities conducted by the BAC

disclosed that except for procurement of medical and dental supplies/equipment and

infrastructure projects, procurement of rice, the mode of procurement for the other

procurement transactions are thru “shopping”, “Repeat Order” and “negotiated

procurement”. In the case of “shopping”, the qualification and the threshold amount as

provided under the revised IRR are sometimes not properly observed.

Henceforth, the desire principles and objectives of government procurement such

as, competitiveness and transparency are most likely not attained.

Recommendations:

We recommend the following remedial measures to rectify the audit deficiencies

observed, viz:

i. The BAC Secretariat to come up APPs for the City government based on the

consolidated individual or department/office PPMPs related to their

respective PAPs; Classify the procurement of goods whether it is available in

the PS or not; base on the APPs (consolidated PPMPs), determine the

volume, size and amount of the procurement of goods & services,

consultancy service and Infrastructure projects and the time needed by the

department/office concerned; prepare calendar of BAC activities for the

prompt schedule of the conduct of procurement activities and assist in

managing the procurement process.

ii. Provide copy of the APPs or consolidated PPMPs to the Office of the City

Auditor.

iii. BAC shall observe the qualification and threshold amount requirement for

“shopping” as a mode of procurement.

iv. The department/office shall prepare their PPMPs based on the PAPs and

submit to the City Budget Office for evaluation and inclusion in the annual

budget.

Procurement of supply requirement through the Procurement Service, DBM

The City Government procured their office requirement for common use supplies to

private supplierscontradicts Section 53 (e) of the IRR-A of RA No. 9184, thus the

risk of incurring additional cost of processing for the procurement activities and

time and effort utilized is unavoidable.

62

The national government has undertaken comprehensive reforms to modernize

and standardize procurement systems to ensure transparency and accountability in

government transactions, and enhance efficiency and effectiveness in the procurement of

goods, services and civil works.

Section 53 (e) of the Implementing Rules and Regulations (IRR-A), RA

No. 9184, requires that procurement of common-use supplies shall be procured

directly from the Procurement Service-Department of Budget and Management

(PS-DBM) or its depots without need of public bidding. Common used supplies

are those supplies, materials and equipment included in the price list of the PS –

DBM which are necessary in the transaction of the official business of the

procuring entity and consumed in its day to day operations.

The Annual Budget of the City Government of Iligan for all funds, earmarked for

the procurement of office supplies and materials and other office supplies totaled to

P39,033,370.00, the details are shown as (Annex W).

Review of the procurement transactions during the year disclosed that the City

government failed to procure at PS-DBM the supplies requirements in their day to day

operations thus the effort of the national government in developing comprehensive

procurement reforms to ensure transparency and accountability and to enhance efficiency

and effectiveness in the procurement of goods, services and civil works have been

defeated.

Information reached to this office, in the previous years the city government have

placed orders for office supplies ready available with the PS-DBM regional depot, but

during the actual withdrawal of the stock, it turns out that the office supplies were not all

available and create inconvenient (to them) as they have to return to their official station

to cancel the check and prepared a new one.

However, the observation elucidated are more on the internal system installed by

PS DBM but this would not deter the city government to comply with the provision of

IRR-A of RA No, 9184 on procurement of common used supplies with the PS-DBM.

Meanwhile, Administrative Order No. 17 of the Office of the President have

mandated each government procurement entity to use the PhilGEPS in its procurement

activities, to post all opportunities, notices, awards and contracts undertaken in

connection with the government procurement transactions.

Again as we observed, the city government through the Bids and Award

Committee (BAC) have not complied the said procurement rules and regulations.

Recommendations:

63

We recommend the following remedial measures to ensure specific compliance

with law, rules and regulations on government procurement transactions emphasis on

common- use supplies and use of PhilGEPS:

i. The BAC shall consolidate all the supplies requirements for the common-use

supplies of the various offices of the City government and directly procure

same to the PS-DBM on a quarterly basis.

ii. To fast track the consolidation works of the BAC, each department/office

head shall provide copy of their annual procurement projects management

plan (PPMP) on September of every year to the BAC Secretariat; to

determine the common-use supplies to be procured at PS-DBM, the time

when these are needed by the concerned offices and to request from the City

Budget Office for the availability of fund.

iii. The City government through the BAC makes use of the PhilGEPS in its

procurement activities by posting all opportunities, notices, awards and

contracts to ensure transparency and accountability and as a monitoring tool

for observers such as Civil Society Organizations and COA.

Procurement of official uniform of the City Government Officials/Employees

The Committee on Uniforms created under Executive Order of the City Mayor

failed to exercise the mandates tasked with them thus, the objectives to

conceptualize new designs and color and formulate new guidelines in the wearing of

the prescribed uniform to conform with CSC dress code guidelines was not

achieved.

The grant of clothing/uniform allowance to public servant was provided in the

GAA, Corporate Budget and the Annual Budget of the LGUs fixing at uniform rate of

P4,000 annually per employees which includes casuals.

The Civil Service Commission as the central personnel agency of the government,

pursuant to its mandate under Section 3, Article IX of the 1987 Constitution and the

powers bestowed it under Section 12 (3), (19), Chapter 3 Title 1(A) of the Administrative

Code of 1987 (Executive Order No. 1987), have come up CSC Memorandum Circular

No. 19, s 2000, implementing CSC Resolution No. 002515 on the revise dress code

prescribed for all government officials and employees in the workplace.

Pursuant to this, The City Mayor issued Executive Order (EO) No. 323, series of 2010

dated November 22, 2010 (Annex X) for the reconstitution of the uniform committee and

created committee of uniform basically to work on the 2011 uniform including the attire

for special occasions. The Committee is tasked to: a) conceptualize new designs and

color; b) formulate new guidelines for the wearing of the prescribed uniform to conform

64

with the guidelines of the CSC on dress code; and c) submit recommendations not later

than December 15, 2010.

To carry out the said EO and to ensure that cost of materials and labor be fully

provided, the City Mayor issued EO No. 51, s 2011, dated March 16, 2011(Annex Y),

the salient provision provides that; WHEREAS, included in the budget is the P5,200.00

uniform allowance for each employees including cultural uniform for special occasions;

WHEREAS, to make cash readily available for the purchase of cloth when it arrives,

there is a need to partially release the amount of P3,000 to each employee.

Post Audit of Payroll for uniform allowance and cultural uniform disclosed that

the respective employees have received the full amount of P5,200.00, instead of the

amount of P 3,000 as authorized by the City Mayor. The uniform/clothing allowance

passed the usual procedures and bore the signature of the official/s directly involved in

the processing of claim for this particular transaction. The clothing/uniform allowance

was paid earlier, the first batch was on the last week of March 2011.

However, sometimes in August, 2011, the male have started wearing their new set

of office uniforms, (2 pieces of collared polo and a “maong” pant). We observed that the

dress code as provided in the CSC Resolution was not given with utmost concern. It is

very clear that wearing of a “maong pant” is generally prohibited except when there is

no prescribed office uniform (some office observed Friday or Wednesday ), provided this

is paired with collared polo or shirt (for male) or any appropriate blouse or shirt for

female.

Executive Order No 51, s 2011 does not requires further interpretation. The good

intention of the City Mayor to withheld the amount of P2,200 is for the payment of the

cloth and the cost of labor of the office uniforms when delivered. Simply to state, the

procurement of the cloth and the contract of labor (for sewing) must be in accordance

with government procurement transaction but nonetheless, this was not faithfully

observed or made in violation of the IRR of Republic Act No. 9184. The office uniforms

was paid in cash directly to the supplier in addition, to the downright criticism due to its

unsatisfactory craftsmanship.

Recommendations:

We recommend the following remedial measures to rectify the observations

made, viz:

i) internal policy or guidelines on future procurement of office uniform must be

established and promulgated by a duly constituted committee to ensure that the

dress code as prescribe in the CSC Resolution be effectively observed and

implemented;

65

ii) procurement of office uniform ( cloth) and cost of labor (sewing) must be in

accordance with the IRR of RA No. 9184 and the total amount must not exceed

the approved appropriation for clothing/uniform allowance;

iii) in case, the costs of cloth and labor is less than the amount of P4,000 per

employee, the difference must be paid to the concerns employee through the

payroll system; and

iv) see to it that the cloth, design and color must be presented to the stakeholders for

comment(s) and /or approval before reaching a final decision on the procurement

of the prescribed office uniforms.

Unsettled Suspensions, Disallowances and Charges

City government compliance with audit suspensions, disallowances and charges

made during the year were 18.69 % or P265,435.27 out of P1,420,516.32 thereby,

shows and unsettled accountsof P1,155,081.05.

Consistent with the legal mandate of the Commission to examine, audit and settle

all accounts pertaining to the revenue and receipts of and expenditures or uses of funds,

owned or held in trust by, or pertaining to the Government, or any of its subdivisions,

agencies, or instrumentalities, including government-owned or controlled corporations,

the Commission issuedCOA Circular No. 2009-006, the rules and regulations and

settlement of accounts ( Rules).

The audit and examination of transactions pertaining to an account shall be done in

accordance with laws, rules, regulations and standards to determine whether the

transactions may be allowed, suspended, disallowed or charged in audit. A transaction is

suspended when it is temporarily disallowed/disapproved until the requirements on

matters raised in the course of audit are complied with. This shall cover only transactions

which may result in pecuniary loss to the government. A transaction is disallowed in

audit when it is disapproved either in whole or in part for being an illegal, irregular,

unnecessary, extravagant or unconscionable expenditure. A transaction is charged in

audit when the correct amount of revenue/receipt due the government is not received by

the agency as a result of under appraisal/assessment/collection, Section 5.3 of the Rules.

The year under review, a total of P1,420,516.32 audit suspensions, disallowances and

charges has been issued as a result of the conduct of post audit of some transactions for

Calendar Year 2011.However, as of December 31, 2011, some of the concern officials

and employees(responsible persons) have settled their respective audit suspensions,

disallowances and charges which totaled to P 265,435.27 or 18.69% out of P1,420,516.32

(Annex Z) in accordance with the Rules.

While the audit settlement of the accounts still below far, this is a good

indicatorthat responsible persons are more concerned of their responsibility and

66

accountability for government funds thus, we areoptimistic that none of the audit

suspensions will eventually mature into disallowances. However, inspite of this

favorable observation, we are to inform the Head of the Agency, who is primarily

responsible for all government funds and property pertaining to his agency, shall ensure

that: a) the required financial and other reports and statements are submitted by the

concerned agency officials in such form and within the period prescribedby the

Commission; b) the settlement of disallowances and charges is made within the

prescribed period; c) the requirements of transactions suspended in audit are complied

with; and d) appropriate actions are taken on the deficiencies noted as contained in the

Audit Observation Memorandum (AOM), Section 7.1, of the Rules.

Recommendations:

We recommend the following remedial measures to ensure settlement of the audit

suspensions, disallowances and charges, the head of the agency shall:

i) direct the responsible persons to comply the requirements stated in the audit

suspensions and restitute/refund the audit disallowances and charges;

ii) ensure that all employees who are retiring or transferring to other agencies

shall first settle the disallowances and charges for which they are liable.

67

Part III – Status of the Implementation of Prior

Year’s Recommendations

68

Status of the Implementation of Prior Years’ Audit Recommendations

Of the thirty-two (32) prior years’ audit recommendations, 28% were fully implemented, 28% were partially implemented and 44% were not implemented.

OBSERVATIONS AND RECOMMENDATIONS

REF.

MANAGEMENT

ACTION

Status of Implementation

(Full, Partial, Ongoing, or Non-

implementation)

Reason for Partial/ Non-

implementation

A. For the Year Ended December 31, 2009 (prior year for audit recommendations not fully implemented


1. Due supervision, care and diligence in ensuring that the implementation

of P163.638 Million City Solid Waste Management Project be done in

an economical and efficient manner were not exercised and/or observed,

thereby causing the City of Iligan to incur financial interest/charges

amounting to P17,544,147.99 for the use of P51,540,297.37.

Recommendations:

1. Review/revisit the breaking up of the project shown in table IV into

smaller quantities and amounts aimed to ensure non-violation of

Section 54.1 of IRR-A Republic Act No. 9184. Prohibiting splitting of

contracts/projects if it appears to before the purpose of circumventing

the requirements of law, rules and regulations, especially the necessity

of public bidding.

2. Require the simultaneous bidding of the project with its entire

components through competitive public bidding to ensure non-

violation of Section 54.1 of the IRR-A of Republic Act 9184.

3. Exercise due care and prudence in ensuring the implementation of

projects in an economical, effective and efficient manner.

Page 37,

AAR CY

2008

Fully Implemented

69


1. Property, Plant and Equipment Accounts

Incomplete physical inventory taking and reporting to establish the

validity, correctness and existence of Property, Plant and Equipment

accounts totaling P1.973,668,373.22 as of December 31, 2008 is contrary

to provisions of Section 124, NGAS, Volume I.

Recommendations:

1. Direct the immediate completion of inventory taking and submission of

the final inventory report by the Inventory Committee.

2. Henceforth, ensure the religious submission of Report on the Physical

Count of Property, Plant and Equipment (RPCPPE) to the Auditor

concerned not later than January 31 of each year to serve as a basis in

checking their actual balance and existence especially at year end, as

well as, in reconciling GSO/property and accounting books and records.

2. Appropriation for the Transfer of Ownership of 163 Certificate of

Titles and the Titling

City of Iligan failed to appropriate in the annual budget estimated costs for the

transfer of ownership of 163 Certificate of Titles and the Titling of 32 parcels

of untitled lands/lots acquired through purchase in favor of the city, thereby

placing the property still in the name of former owners.

Recommendation:

Provide sufficient appropriation for the transfer of title of ownership of titled

properties acquired through purchase, and the titling of untitled land acquired

in favor of the City Government.

Page 24,

AAR

CY 2008

Page 36,

AAR

CY 2008

The SP has

appropriated

P200,000 for the

Fully Implemented

Not Implemented

Partially Implemented

No Inventory Committee

was created for CY 2010.

70

3. Gender and Development

The City Government failed to formulate Gender and Development Plans

that require a minimum five percent (5%) budgetary allocation to be

authorized under the city annual and supplementary budgets appropriated

for CY 2008, contrary to DBM and NEDA Joint Circular No. 2001-1 dated

August 15, 2001.

Recommendations:

1. Formulate the required GAD Plans within the context of the city’s

overall plans and programs. The GAD plan should contain

Programs/Projects/Activities (PPA) that will address existing and

emerging gender issues.

2. Provide appropriation of not less than five percent (5%) of the total

2009 annual and supplemental budgets to GAD related

programs/projects/activities, as required in Section 6.3 of DBM and

NEDA Circular No. 2001-01.

Page 28,

AAR

CY 2008

titling of land acquired by the City

Government.

For CY 2011, only

P290,000 was

appropriated for

GAD out of its

Annual Budget of

P1.2 Billion.

Not Implemented


B. For the Year Ended December 31, 2010


1. The immediate realization of the Water Supply Development and

Expansion Project, a flagship project of the administration will provide

sustainable, potable and affordable water to the 38 Barangays or 86% of

Page 28,

AAR

CY 2010

71

the 44 Barangays of the City, generate additional income ofP 350,208,245 for the next 15 years, provides safe drinking water and generate

employment opportunity to some constituents of the beneficiary

barangay’s.

Recommendation:

The LGU’s shall facilitate the early completion of the flagship project

which is the clamour of the people of Iligan to have sustainable and safe

drinking water at a very reasonable rates, resolves all related problems in

the on-going project and the project implementation unit (PIU) shall

monitor and coordinate with the contractor of civil works to ensure that

the details project’s plans and specifications are diligently complied with

Fully Implemented


1. Cash in Bank-Local Currency Cash Account

Confirmation of cash accounts balances per books with the banks showed

disagreement between the two independent records of P44,581,089.40, the

agency books has a balance of P350,878,203.43, while the bank accounts

shows aggregate total of P395,459,292.83. Six (6) bank accounts were

verified which have unadjusted reconciling items ofP7,996,044.13 while 14

bank accounts has no bank reconciliation statement (BRS) contrary to

Section 74, PD 1445, thus cast doubts to the validity, accuracy and existence

of the cash accounts.

Recommendations:

1. Record the adjustments noted in the bank reconciliation statements made.

2. Exhaust all possible means to trace and reconcile the remaining

differences found between the books and banks balances.

Page 31,

AAR

CY 2010

Not implemented

Not implemented

72

3. Prepare monthly Bank Reconciliation Statements regularly and ensure the timely recording of adjustments and/or corrections for fair presentation of

the cash accounts in the financial statements.

4. Assign one accounting personnel to assist the Trust Fund record keeper in

the preparation of the BRS.

SP Resolution No. 11-418-A resolution

directing the Head,

City Accountant’s

Office to

prepare a Bank

Reconciliation

Statement

Not implemented

Not implemented

No proper accounting

personnel being assigned

to do the Bank

Reconciliation Statement.

2. Due from Officers and Employees

Cash advances includes those unliquidated domestic travels and time bound

undertakings in the amount of P9,338,999.09 or 97.51 % of the aggregate

amount of P 9,577,909.72, contrary to COA Circular No. 97-002 and pose

problems on the certainty of settlements of the accounts as some of these

officers and employees have retired and resigned or transferred to other

offices. These also understated the related expenses account and overstated the

reported income accounts and trust liability.

Recommendation:

1.The City Accountant should be guided with COA Circular No. 96-004,

implementing Section 16 of Executive Order No. 248 and COA Circular No.

97-002, amended rules and regulations on the granting, utilization and

liquidation of cash advances and Section 89 of PD. 1445 by adopting strictly

the following:

Page 33,

AAR

CY 2010


Compliance with the rules

on granting, utilization

and liquidation of cash

advances cannot be fully

implemented due to some

personal request from the

concern employees with

unliquidated cash advance

73

See to it that no additional cash advance shall be allowed to any official or employee unless the previous cash advance given to him/her is first

settled or proper accounting thereof is made.

Only permanently appointed officials shall be designated as disbursing officers. Elected officials may be granted cash advance only for their

official traveling expenses.

For foreign/local travels, to send within ten (10) before the expiration of the 30 or 60 days period specified under Section 16, of EO 248, a written

reminder under signature of the head of the agency or his duly authorized

representative, enjoining the official or employee concerned to liquidate

his travel cash advance. Delete the name of the official or employee from

the subsequent payrolls until such time that the travel cash advance has

been fully liquidated, if the official or employee concerned fails to

liquidate the cash advance within the prescribed period.

For petty cash fund (PCF) and time bound undertaking (special cash

advance) to enjoin the official and employees to liquidate within 20 days

after the end of the year or as soon as the purpose for which it was given

has been served. When a cash advance is no longer needed or has not been

used for a period of two (2) months, it must be returned or refunded

immediately to the collecting officer. Official and employee drawing cash

advance under this category shall be required to post fidelity bond, if the

amount to be given is P 5,000 and above. Only duly appointed or

designated disbursing officer may perform disbursing functions.

Submit list of officials and employees who have already separated from the service and/or have transferred to other offices and the total amount

shall be disclosed in the financial statement.

For effective monitoring of liquidation,within ten (10) days after receipt of the report and supporting documents from the accountable officer,

Fully Implemented




Not Implemented

Not Implemented

Elected official was

allowed to draw cash

advance.

Liquidation of local

travels exceeded the 30

days limit.

PCF are not maintained

under the imprest system.

74

verify the report, prepare the JEV and submit the same with all the vouchers/payrolls and supporting documents to the Auditor and

Submit quarterly report on liquidation of cash advance for those amount

P50,000 and above per our letter of communication dated April 28, 2011.

Fully Implemented

3. Due from LGUs

Additional fund transfers out of the 20% Development Fund were made to

various barangays without first requiring full liquidation of previous releases,

thus, accumulating the balance of Due from LGUs account to P51,325,833.46

as of December 31, 2010; non-reconciliation of the barangay’s records with

the accounting’s general ledger accounts showed a difference of

P37,005,395.89, contrary to Memorandum of Agreement, thus completion

of various infrastructure projects implemented at the barangay level are

doubtful.

Recommendations:

1. Direct the City Accountant to hold in abeyance the processing of

additional fund releases to barangays until such the liquidations of

previous years fund transfers have been submitted in pursuant to the

provisions of MOA.

2. The City Accountant should issue demand letters for the immediate

liquidation of fund transfer that were due and demandable pertaining to

prior year’s releases.

3. The City Accountant’s representative and the barangay record keepers

Page 38,

AAR

CY 2010


Not Implemented

Not Implemented

Acting Head, Barangay

Accounting Section is

now requiring each

barangay to submit their

liquidation on previous

releases before

subsequent or succeeding

releases of fund.

No demand letter is

issued.

Nothing heard on the

75

should sit together quarterly for the reconciliation of their accounts to identify the reconciling items and to record immediately the adjustments.

meeting between the accounting

representatives and

Barangay record keeper.

4. Due from NGOs/POs

Funds transferred to NGOs/POs amounting to P8,874,258.55 remains

unliquidated as of December 31, 2010, of which P3,334,168.33 is already

more than 2 years, contrary to Section 5.4 of COA Circular No. 2007-001,

thus, casting doubt on the accuracy and validity of the account.

Recommendation:

1. Direct the City Accountant to demand immediate liquidation of fund

transferred to NGOs/POs. Render report for those who can not submit

liquidation report due to their whereabouts is nowhere to find and submit

to the City Mayor and the appropriate committee in the Sangguniang

Panglunsod for adoption of appropriate measures to protect the interest of

the city government.

2. Direct the City Accountant’s representative to verify the accounts of NSO

and Brima construction, if this an act of human error reclassify to the

appropriate account.

3. To safeguard fund transferred to NGOs/POs, the accountant and the focal

person in the implementation of the project should conduct pre-briefing

seminar on the reporting of the utilization of the fund and in the

implementation project before fund releases.

Page 40,

AAR

CY 2010

Not Implemented

Not Implemented

Not Implemented

No demand letter being

sent to the concern

NGOs/PO.

We doubt whether they

have verified the

accounts.

No pre-briefing meeting

conducted prior to the

release of fund.

5. Due from Other Funds/Due to other Funds

Unreconciled reciprocal accounts of Due from Other Funds and Due to

Page 41,

76

Other Funds maintained by the General Fund, Special Education Fund and Trust Fund, resulting to a difference of P4,190,042.14, thus rendering the

accounts doubtful.

Recommendation:

The City Accountant’s representative should reconcile the reciprocal

accounts and effect adjustment in the respective books of accounts for fair

presentation in the financial statements.

AAR CY 2010

Not Implemented

No reconciliation is done.

6. AccumulatedDepreciation/Depreciation Expense

The carrying amount of the property, plant and equipment (PPE) are

overstated because the depreciation of the assets were not recorded for

almost two (2) years, runs counter to Section 4 (o) of New Government

Accounting System, Volume I, resulted into understatement of expenses

and the related contra-asset accounts.

Recommendation:

The City Accountant should immediately compute for the depreciation of

the PPE accounts for the past two years and to record the depreciation

expenses for the current year.

Page 42,

AAR

CY 2010

Partially implemented

7. Construction in Progress

Construction in progress for completed projects in calendar year 2010 in the

total amount of P24,911,356.32 were still not recorded as agency assets

and/or as public infrastructure projects contrary to the provisions of

Section 50, Volume I of the Manual on the New Government Accounting

System, thus, understating the appropriate PPE accounts and expenses for

the depreciation that could have already been allocated.

Page 43,

AAR

CY 2010

77

Recommendations:

1. The City Accountant’s representative to record the completed projects

either as agency assets and/or public infrastructure projects, the latter

should be transferred to the Registry of Public Infrastructure.

2. Require the City Engineer’s Office to furnish copies of the monthly status

report on infrastructure projects, certificate of completion, acceptance and

turned-over projects to the accounting section to ensure a timely transfer

of the cost of completed projects to its appropriate accounts and its

removal from the agency books


Fully Implemented

8. Loans Payable – Long-Term, Domestic

Long-Term-Loans payable (domestic) in the amount of P262,603,167.14 of

which P1,413,375.00 is due and payable within twelve months after balance

sheet date were not reclassified as current liabilities inconsistent with the

Philippine Accounting Standard (PAS) No. 1.

Recommendation:

The City Accountant to reclassify current liability from non- current

liability in conformity with PAS No. 1 to ensure that both accounts are

fairly present in the financial statements.

Page 44,

AAR

CY 2010

Not implemented

78

PART IV - ANNEXES

Annex A - Financial Statements by Funds

General Funds (BS, SIE& CF)

Special Education Fund (BS, SIE& CF)

Trust Fund (BS, SIE& CF)

Annex B - Statement of Appropriations, Allotments, Obligations and Balances

Annex C - Reconciliation of 2011 Budget and SAOB

Annex D - Updated Disaster Report, Flashflood

Annex E - Financial Assistance for Victims of Typhoon Sendong (Iligan City)

Annex F - Inventory/Appraisal of Unserviceable Property for Disposal

Annex G - Inventory Report of Iligan City Government Motor Vehicles

Annex H - Schedule on Cash Disbursing Officer

Annex I - Schedule on Disbursing Officers Retired, Resigned, Dies or Transferred

to Other Government Agencies

Annex J - SP Augmentation of Fund on General Services

Annex K - SP Augmentation of Fund on Janitorial Services

Annex L - Executive Office Augmentation of Fund on General and Janitorial

Services

Annex M - Number of Casuals and Job Orders Approved as of December 31, 2011

Annex N - List of Procurement Properties for Calendar Year 2011 (Goods &

Services)

Annex O - Types of Consulting Services

Annex P - List of Consultants CY 2011

Annex Q - SP Resolution No. 12-134

Annex R - ICDRRMC Resolution No. 04, Series of 2011

Annex S - Augmentation of Alleged Savings in Other Items within the Same

Expenses Class

Annex T - Augmentation for Transfer of Appropriations from One Item to Another

Annex U - Augmentation for Continuing Appropriation and Capital Outlay for

Current Year Appropriations

Annex V - Augmentation by Transferring Appropriation from SAF to the General

Fund

Annex W - Annual Budget and Obligation Incurred for Office Supplies and

Materials and Other Office Supplies

Annex X - Executive Order No. 323, Series of 2010

Annex Y - Executive Order No. 51, Series of 2011

Annex Z - Summary on Statement of Audit Suspensions, Disallowances and

Charges (SASDC) for CY 2011

Annex “A”

CITY OF ILIGAN

BALANCE SHEET

GENERAL FUND



2011 2010

ASSETS

Current Assets

Cash

Cash on Hand

Cash in Vault

0.00

590.80

Cash - Disbursing Officers

13,267,502.57

6,635,153.08

Petty Cash Fund

133,243.40

137,021.65

Cash in Banks-Local Currency

Cash in Bank - Local Currency , Current Account

595,003,916.10

269,272,370.63

Cash in Bank - Local Currency, Time Deposits

184,866,957.55

181,895,716.32

Total Cash

793,271,619.62

457,940,852.48

Receivables

Receivable Account

Accounts Receivable

Due from Officers and Employees

7,552,683.02

8,868,130.59

Loans Receivable – Others

7,110,507.04

8,477,621.40

Real Property Tax Receivable

471,856,200.59

537,333,419.93

Inter-agency Receivables

Due from NGAs

6,397,110.19

1,207,000.00

Due from GOCCs

1,285,000.00

1,285,000.00

Due from LGUs

81,888,862.75

51,325,833.46

Due from NGOs/Pos

6,995,809.51

6,874,258.55

Intra-agency Receivables

Due from Other Funds

2,243,371.51

3,750,379.55

Other Receivables

Receivables - Disallowances/Charges

3,156,660.16

3,213,060.16

Other Receivables

146,966.66

202,627.13

Total Receivables

588,633,171.43

622,537,330.77

Inventories

Supplies

Office Supplies Inventory

102,089.50

50,509.50

Accountable Forms Inventory

141,076.19

162,712.19

Drugs and Medicine Inventory

791,211.90

788,711.90

Medical, Dental and Laboratory Supplies Inventory

488,305.00

490,805.00

Gasoline, Oil and Lubricants Inventory

822,073.41

822,073.41

Other Supplies Inventory

293,148.00

293,148.00

Spare Parts Inventory

2,066,500.00

2,066,500.00

Total Inventories

4,704,404.00

4,674,460.00

Prepayments

Prepaid Insurance

1,146,581.79

1,146,581.79

Advances to Contractors

31,006,859.68

34,972,162.08

Total Prepayments

32,153,441.47

36,118,743.87

Other Current Assets

Guaranty Deposits

80,000.00

80,000.00

Total Other Current Assets

80,000.00

80,000.00

Total Current Assets

1,418,842,636.52

1,121,351,387.12

Annex “A”

Investments

Other Investments and Marketable Securities

Other Investments and Marketable Securities

6,000,000.00

6,000,000.00

Total Investments

6,000,000.00

6,000,000.00

Property, Plant and Equipment (Net of Depreciation)

Land and Land Improvements

Land

307,183,026.68

293,217,688.66

Land Improvements

5,907,979.61

5,907,979.61

Electrification, Power and Energy Structures

(20,547.56)

1,144,887.05

Total Land and Land Improvements

313,070,458.73

300,270,555.32

Buildings

Office Buildings

174,218,008.74

176,248,124.19

School Buildings

26,099,335.15

26,099,335.15

Hospitals and Health Centers

5,815,411.17

5,780,996.31

Markets and Slaughterhouses

112,332,298.47

115,931,136.23

Other Structures

59,593,524.88

61,210,931.34

Total Buildings

378,058,578.41

385,270,523.22

Leasehold Improvements

Leasehold Improvements, Land

2,486,484.71

2,486,484.71

Leasehold Improvements, Buildings

0.00

Total Leasehold Improvements

2,486,484.71

2,486,484.71

Office Equipment, Furniture and Fixtures

Office Equipment

31,150,324.51

32,869,242.48

Furniture and Fixtures

20,308,273.81

20,270,891.98

IT Equipment and Software

46,606,707.50

47,835,044.62

Library Books

2,470,524.04

2,497,583.77

Total Office Equipment, Furniture and Fixtures

100,535,829.86

103,472,762.85

Machineries and Equipment

Machineries

139,876.55

139,876.55

Agricultural, Fishery and Forestry Equipment

595,282.69

720,929.75


6,836,165.78

6,895,206.64

Construction and Heavy Equipment

103,596,106.36

104,346,330.32

Firefighting Equipment and Accessories

5,535,813.14

550,752.64

Hospital Equipment

611,944.82

5,388,245.74

Medical, Dental and Laboratory Equipment

6,422,052.45

6,802,043.53

Military and Police Equipment

933,957.94

567,770.94

Sports Equipment

1,066,693.11

1,134,713.40

Technical and Scientific Equipment

6,838,418.43

6,559,753.87

Other Machineries and Equipment

1,044,698.58

1,052,204.10

Total machineries and Equipment

133,621,009.85

134,157,827.48

Transportation Equipment

Motor Vehicles

86,595,432.51

97,308,854.71

Watercrafts

145,656.25

161,950.00

Other Transportation Equipment

363,200.00

76,800.00

Total Transportation Equipment

87,104,288.76

97,547,604.71

Other Property, Plant and equipment

Other Property, Plant and Equipment

263,802,906.79

264,229,411.44

Total Other Property, Plant and equipment

263,802,906.79

264,229,411.44

Public Infrastructures

Parks, Plazas and Monuments

2,427,223.00

2,427,223.00

Artesian Wells, Reservoirs, Pumping Stations and Conduits

62,874.97

336,773.96

Irrigation, Canals and Laterals

42,901,095.17

43,112,295.17

Other Public Infrastructures

124,488,393.45

124,277,193.45

Total Public Infrastructures

169,879,586.59

170,153,485.58

Reforestation Projects

Reforestation - Upland

49,500.00

49,500.00

Total Reforestation Projects

49,500.00

49,500.00

Annex “A”

Construction in Progress


241,139,143.22

212,209,183.18

Construction in Progress - Roads, Highways and Bridges

87,427,024.56

74,931,755.95

Construction in Progress - Parks, Plazas and Monuments

2,058,473.40

2,058,473.40

Construction in Progress - Artesian Wells, Reservoirs,

Pumping Stations and Conduits 104,723,349.21

100,869,960.56

Construction in Progress - Irrigation, Canals and Laterals

19,101,803.79

17,613,994.98

Construction in Progress - Flood Controls

3,280,873.82

2,220,860.62

Construction in Progress -Waterways, Aqueducts, Seawalls,

River Walls and Others 4,353,352.73

3,536,717.73

Construction in Progress - Other Public Infrastructures

52,656,078.07

37,277,184.00

Construction in Progress - Reforestation Marshland/Swampland

7,197.08

7,197.08

Total Construction in Progress

514,747,295.88

450,725,327.50

Total Property, Plant and Equipment

1,963,355,939.58

1,908,363,482.81

Other Assets

Work/Other Animals

1,322,924.00

1,022,924.00

Breeding Stocks

28,090,731.28

28,090,731.28

Other Assets

353,092.00

312,592.00

Total Other Assets

29,766,747.28

29,426,247.28

TOTAL ASSETS

3,417,965,323.38

3,065,141,117.21

LIABILITIES

Current Liabilities

Payable Accounts

Accounts Payable

60,325,841.14

69,812,520.10

Due to Officers and Employees

6,568,183.00

6,611,775.96

Inter-agency Payables

Due to BIR

10,863,339.11

6,077,927.93

Due to GSIS

(1,187,610.49)

(1,039,030.83)

Due to PAG-IBIG

2,545,176.17

2,532,904.24

Due to PHILHEALTH

812,902.52

1,196,327.97

Due to Other NGAs

10,993,528.18

10,987,925.41

Due to Other GOCCs

189,810.00

392,943.00

Due to LGUs

166,496.29

163,496.29

Intra-agency Payables

Due to Other Funds

103,917,127.00

493,948.29

Other Liability Accounts

Guaranty Deposits Payable

8,825,441.82

5,298,123.86

Performance/Bidders/Bail Bonds Payable

666,575.65

666,575.65

Other Payables

13,887,524.95

9,771,608.70

Total Current Liabilities

218,574,335.34

112,967,046.57

Long-term Liabilities

Mortgage/Bonds/Loans Payable

Loans Payable – Domestic

337,168,765.41

262,603,167.14

Total Mortgage/Bonds/Loans Payable

337,168,765.41

262,603,167.14

Total Long-term Liabilities

337,168,765.41

262,603,167.14

Deferred Credits

Deferred Real Property Tax Income

480,095,775.09

545,572,994.43

Other Deferred Credits

264,839.17

207,002.92

Total Deferred Credits

480,360,614.26

545,779,997.35

TOTAL LIABILITIES

1,036,103,715.01

921,350,211.06

EQUITY

Government Equity - Beg.

2,143,790,906.15

2,029,357,333.40

Add: Current Operations

277,285,671.62

219,067,749.24

Prior Year's Adjustments

(8,805,747.22)

Less: Public Infrastructures

(19,274,710.97)

(30,308,102.89)


(11,134,511.21)

(74,326,073.60)

TOTAL EQUITY

2,381,861,608.37

2,143,790,906.15

TOTAL LIABILITIES AND EQUITY

3,417,965,323.38

3,065,141,117.21

Annex “A”

CITY OF ILIGAN

STATEMENT OF INCOME AND EXPENSES

GENERAL FUND



2011 2010

Income

General Income Accounts

Internal Revenue Allotment

853,673,770.00

793,816,617.00

Permits and Licenses

Fees on Weights and Measures

228,448.75

210,098.75

Permit Fees

6,523,405.87

5,977,323.03

Registration Fees

1,415,197.00

1,444,756.00

Other Permits and Licenses

600.00

0.00

Total Permits and Licenses

8,167,651.62

7,632,177.78

Service Income

Clearance and Certification Fees

3,394,037.56

3,016,274.71

Inspection Fees

8,045,713.37

7,160,243.70

Seminar Fees

Other Service Income

5,545,173.10

5,647,425.95

Fines and Penalties-Service Income

875.00

Total Service Income

16,985,799.03

15,823,944.36

Business Income

Hospital Fees

20,438,141.98

16,882,764.70

Income from Cemetery Operations

1,237,558.25

1,042,567.00

Income from Markets

11,211,397.11

8,786,047.35

Income from Slaughterhouse

1,660,989.50

1,748,392.65

Income from Transportation System

10,781,384.41

10,719,803.06

Income from Waterworks System

44,327,376.34

43,015,289.50

Rent Income

109,550.00

70,000.00

Sales Revenue

22,632.50

20,820.00

Fines and Penalties-Business Income

385,595.61

479,425.97

Total Business Income

90,174,625.70

82,765,110.23

Other Income

Insurance Income

91,811.02

68,601.57

Interest Income

4,616,402.76

6,515,349.56

Professional Tax

229,877.50

Sale of Confiscated/Abandoned/Seized Goods and Properties

2,500.00

Share from Economic Zones

5,298,121.09

5,853,583.82

Share from Expanded Value Added Tax

Share from National Wealth

19,576,757.34

20,834,556.58

Share from PAGCOR/PCSO

848,854.99

751,809.61

Miscellaneous Income

483,642.35

38,195.50

Other Fines and Penalties

206,375.95

Total Other Income

31,124,465.50

34,291,974.14

Tax Revenue

Local Taxes

Amusement Tax

3,237,169.00

2,149,686.80

Business Tax

67,842,493.49

63,942,315.33

Community Tax

3,805,171.26

3,584,807.54

Franchise Tax

18,587,531.64

8,466,093.06

Occupation Tax

1,854,844.00

1,534,712.48

Printing and Publication Tax

Property Transfer Tax

4,165,167.69

4,178,327.45

Real Property Tax

53,223,481.12

52,529,672.05

Less: Discount on Real Property Tax

Tax on Delivery Trucks and Vans

1,767,181.25

1,708,940.00

Tax on Sand, Gravel and Other Quarry Products

4,131,780.83

1,831,667.22

Other Local Taxes

2,352,048.38

2,266,096.70

Annex “A”

Fines and Penalties-Local Taxes

2,205,871.49

1,715,838.20

Total Local Taxes

163,172,740.15

143,908,156.83

Gross Income

1,163,299,052.00

1,078,237,980.34

Expenses

Personal Services

Salaries and Wages

Salaries and Wages - Regular

230,133,280.15

212,743,916.82

Salaries and Wages - Casual

66,451,614.75

63,261,622.15

Salaries and Wages - Contractual

47,150.00

1,191,355.46

Other Compensation

Personal Economic Relief Allowance(PERA)

28,069,677.80

28,451,169.37

Additional Compensation(ADCOM)

328,454.75

Representation Allowance(RA)

3,507,318.47

3,456,324.07

Transportation Allowance(TA)

3,193,769.76

3,167,998.56

Clothing/Uniform Allowance

6,045,600.00

6,099,500.00

Subsistence, Laundry and Quarter Allowance

3,888,756.02

4,237,132.20

Productivity Incentive Allowance

5,337,214.90

5,057,161.80

Other Bonuses and Allowances

60,000.00

4,192,448.17

Honoraria

2,125,815.69

3,453,074.43

Hazard Pay

7,463.89

7,376.16

Longevity Pay

1,364,636.59

1,013,385.00

Overtime and Night Pay

3,476,647.25

5,729,960.38

Cash Gift

6,132,473.00

6,957,551.70

Year End Bonuses

18,860,994.87

16,862,257.00

Personal Benefits Contributions

Life and Retirement Insurance Contributions

28,106,698.00

25,841,566.70

PAG-IBIG Contributions

1,480,400.00

1,509,225.00

PHILHEALTH Contributions

2,706,262.05

2,571,816.50

ECC Contributions

1,412,590.79

1,418,572.47

Other Personal Benefits

Retirement Benefits - Civilian

1,477,562.00

Terminal Leave Benefits

3,851,288.09

5,488,054.48

Health Worker Benefits

6,000.00

156,000.00

Other Personnel Benefits

24,075,222.60

19,600,968.21

Total Personal Services

441,818,436.67

422,796,891.38

Maintenance and Other Operating Expenses

Travelling Expenses

Travelling Expenses – Local

8,647,443.72

12,927,438.13

Travelling Expenses - Foreign

13,342.00

Training and Scholarship Expenses

Training Expenses

353,460.00

226,796.00

Scholarship Expenses

365,500.00

909,000.00

Supplies and Material Expenses

Office Supplies Expense

7,645,967.00

8,540,412.37

Accountable Forms Expenses

1,626,014.90

1,655,856.60

Animal/Zoological Supplies Expenses

19,550.00

79,725.00

Food Supplies Expenses

2,820,239.18

2,269,616.57

Drugs and Medicines Expenses

7,964,612.55

6,886,754.03

Medical, Dental and Laboratory Supplies Expenses

7,741,421.75

8,878,510.75

Gasoline, Oil and Lubrication Expenses

29,391,806.87

29,266,162.47

Agricultural Supplies Expenses

984,741.00

595,412.50

Textbooks and Instructional Materials

0.00

25,300.80

Military and Police Supplies Expenses

66,220.00

0.00

Other Supplies Expenses

25,493,272.45

27,779,961.86

Utility Expenses

Water Expenses

17,400.00

863.90

Electricity Expenses

50,470,817.82

52,115,124.69

Cooking Gas Expenses

Communication Expenses

Postage and Deliveries

75,307.20

65,448.39

Annex “A”

Telephone Expenses - Landline

1,584,218.77

1,659,421.43

Telephone Expenses - Mobile

1,820,147.46

1,796,244.40

Internet Expenses

663,198.06

722,698.30

Cable, Satellite, Telegraph and Radion Expenses

Membership Dues and Contributions to Organizations

200,000.00

414,400.00

Awards and Indemnities Expenses

Advertising Expense

3,848,338.00

2,257,940.00

Printing and Binding Expenses

27,000.00

15,850.00

Rent Expenses

6,368,427.80

5,716,684.98

Representation Expenses

1,678,916.31

652,539.80

Transportation and Delivery Expenses

37,500.00

110,583.30

Subscriptions Expenses

73,998.50

80,745.00

Survey Expenses

239,845.58

130,214.50

Professional Services

Legal Services

Consultancy Services

4,423,291.57

3,994,019.22

General Services

44,348,653.44

49,353,175.95

Janitorial Services

34,188,522.41

30,981,495.19

Security Services

1,840,068.45

1,931,621.49

Other Professional Services

Repairs and Maintenance

Land Improvements

Repairs and Maintenance - Electrification, Power & Energy

Structures

3,552,452.70

1,992,917.88

Buildings

Repairs and Maintenance - Office Buildings

1,172,450.30

1,981,210.29

Repairs and Maintenance - Hospital and Health Centers

158,340.00

Repairs and Maintenance - Markets and Slaughterhouses

625,146.11

358,057.05

Repairs and Maintenance - Other Structures

320,568.84

121,060.71


Repairs and Maintenance - Office Equipment

158,068.28

73,377.00

Repairs and Maintenance - IT Equipment and Software

35,310.00

7,100.00


Repairs and Maintenance - Agricultural, Fisheries&Forestry Eqpt

40,000.00

Repairs and Maintenance - Communication Equipment

456.00

150.00

Repairs and Maintenance - Construction and Heavy Equipment

1,520,725.00

2,816,231.00

Repairs and Maintenance - Firefighting Equipment&Accessories

0.00

Repairs and Maintenance - Hospital Equipment

35,800.00

Repairs and Maintenance - Other Machineries and Equipment

0.00


Repairs and Maintenance - Motor Vehicles

10,431,806.25

9,280,481.72

Repairs and Maintenance - Watercrafts

8,138.00

Repairs and Maintenance - Other Transportation Equipment

146,000.00


Repairs and Maintenance - Other Property, Plant and Eqpt

169,646.00

11,764.25


Repairs and Maintenance - Roads, Highways and Bridges

1,610,854.42

73,534.58

Repairs and Maintenance - Plazas, Parks and Monuments

332,991.86

451,787.33

Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and

Conduits

190,280.42

778,404.00

Repairs and Maintenance - Waterways, Aqueducts, Seawalls, River/Walls and

Others

0.00

Repairs and Maintenance - Irrigation, Canals & Laterals

148,329.00

Repairs and Maintenance - Other Public Infrastructures

Confidential, Intelligence, Extraordinary&Miscellaneous Expenses

Confidential Expenses

9,000,000.00

9,250,000.00

Intelligence Expenses

9,500,000.00

9,250,000.00

Extraordinary Expenses

981,543.00

749,995.00

Taxes, Insurance Premiums and Other Fees

Taxes, Duties and Licenses

558,807.44

982,851.35

Fidelity Bond Premiums

206,083.50

180,883.50

Annex “A”

Insurance Expenses

10,741,679.67

10,144,320.33

Non-Cash Expenses

Depreciation Expense - Electrification, Power & Energy Structures

1,561,131.31

0.00

Depreciation Expense - Office Buildings

2,030,115.45

0.00

Depreciation Expense - School Buildings

0.00

0.00

Depreciation Expense - Hospital and Health Centers

3,748.83

0.00

Depreciation Expense - Markets and Slaughterhouses

3,598,837.76

Depreciation Expense - Other Structures

1,914,293.34

0.00

Depreciation Expense - Office Equipment

1,135,038.78

882,899.36

Depreciation Expense - Furniture and Fixtures

505,865.92

0.00

Depreciation Expense - IT Equipment

4,495,094.61

2,995,443.35

Depreciation Expense - Library Books

27,059.73

1,549,924.85

Depreciation Expense - Machineries

22,888.89

Depreciation Expense - Agricultural, Fishery&Forestry Eqpt

125,647.06

148,174.35

Depreciation Expense - Communication Equipment

354,548.86

1,058,508.58

Depreciation Expense - Construction and Heavy Equipment

790,223.96

3,504,244.31

Depreciation Expense - Firefighting Equipment&Accessories

25,207.82

153,741.90

Depreciation - Hospital Equipment

615,617.60

470,412.76

Depreciation - Medical, Dental and Laboratory Equipment

446,591.08

447,321.71

Depreciation - Military and Police Equipment

11,073.00

93,375.32

Depreciation Expense - Sports Equipment

68,020.29

197,122.38

Depreciation Expense - Technical and Scientific Equipment

43,735.44

1,045,400.99

Depreciation Expense - Other Machineries and Equipment

7,505.52

158,990.58

Depreciation Expense - Motor Vehicles

4,392,905.06

3,841,506.01

Depreciation Expense - Watercrafts

16,293.75

17,775.00

Depreciation Expense - Other Transportation Equipment

3,600.00

3,600.00

Depreciation Expense - Other Property, Plant and Equipment

954,647.10

0.00

Other Maintenance and Operating Expenses

67,251,774.71

63,032,521.46

Total Maintenance and Other Operating Expenses

386,679,825.56

380,551,466.41

Total Operating Expenses

828,498,262.23

803,348,357.79

Income from Operations

334,800,789.77

274,889,622.55

Financial Expenses

Bank Charges

321.00

5,243.00

Commitment Fees

Documentary Stamp Expenses

Interest Expenses

30,309,341.82

27,899,780.39

Other Financial Charges

333,461.28

1,275,288.28

Total Financial Expenses

30,643,124.10

29,180,311.67

Income before Subsidies, Donations and Extraordinary Items

304,157,665.67

245,709,310.88

Add: Subsidy from Other Funds

65,630,770.06

58,666,401.85

Total

65,630,770.06

58,666,401.85

Less: Subsidy to National Government Agencies

Subsidy to Local Government Units

6,483,816.00

5,700,000.00

Subsidy to NGOs/POs

7,711,993.42

8,557,329.44

Subsidy to Other Funds

66,830,770.06

63,311,969.85

Donations

11,476,184.63

7,738,664.20

Total

92,502,764.11

85,307,963.49

Income before Extraordinary Items

277,285,671.62

219,067,749.24

Add/(Less): Extraordinary Items

Gain/Loss on Sale of Disposed Assets

0.00

0.00

NET INCOME

277,285,671.62

219,067,749.24

Annex “A”

CITY OF ILIGAN

STATEMENT OF CASH FLOWS

GENERAL FUND



2011 2010

Cash Flows From Operating Activities

Cash Inflows

Share from Internal Revenue Allotment

853,673,770.00

793,816,617.00

Collection from Taxpayers

292,013,725.35

264,310,630.07

Receipts from sale of goods and services

13,099,014.23

11,567,499.05

Interest Income

4,616,402.76

6,515,349.56

Dividend Income

Other Receipts

309,132,126.02

166,819,798.59

Total Cash Inflows

1,472,535,038.36

1,243,029,894.27

Cash Outflows

Payments to -

Suppliers/Creditors

322,974,323.18

381,883,394.90

Employees

603,433,577.31

604,796,153.39

Interest Expenses

30,309,341.82

27,899,780.39

Other Disbursements

233,770,307.46

170,071,567.12

Total Cash Outflows

1,190,487,549.77

1,184,650,895.80

Cash Provided by Operating Activities

282,047,488.59

58,378,998.47

Cash Flows From Investing Activities

Cash Inflows

Sale of Property, Plant and Equipment

0.00

0.00

Sale of Debt Securities of Other Entities

0.00

0.00

Collection of Principal on Loans to other Entities

0.00

0.00

Total Cash Inflows

0.00

0.00

Cash Outflows

Purchase of Property, Plant and Equipment and Public

Infrastructures 21,282,319.72

35,667,826.62

Purchase of Debt Securities of Other Entities

Grant/ Loans to Other Entities

Total Cash Outflows

21,282,319.72

35,667,826.62

Cash Provided by Investing Activities

(21,282,319.72)

(35,667,826.62)

Cash Flows From Financing Activities

Cash Inflows

Issuance of Debt Securities

Acquisition of Loan

187,203,218.73

76,258,691.50

Total Cash Inflows

187,203,218.73

76,258,691.50

Cash Outflows

Retirement/Redemption of Debt Securities

Payment of Loan Amortization

112,637,620.46

54,797,699.13

Total Cash Outflows

112,637,620.46

54,797,699.13

Cash Provided by Financing Activities

74,565,598.27

21,460,992.37

Total Cash provided by Operating, Investing, Financing Activities

335,330,767.14

44,172,164.22

Add : Cash Balance Beginning January 1, 2011

457,940,852.48

413,768,688.26

Cash Balance Ending December 31, 2011

793,271,619.62

457,940,852.48

Annex “A”

CITY OF ILIGAN

BALANCE SHEET

SPECIAL EDUCATION FUND



2011 2010

ASSETS

Current Assets

Cash

Cash on Hand

Cash - Disbursing Officers

991,332.54

150,741.54

Cash in Banks - Local Currency

Cash in Bank - Local Currency , Current Account

33,922,276.02

25,553,866.27

Cash in Bank - Local Currency, Time Deposits

22,535,368.64

21,854,304.50

Total Cash

57,448,977.20

47,558,912.31

Receivables

Receivable Accounts


311,905.95

364,795.66

Special Education Tax Receivable

408,755,365.54

468,606,443.55

Intra - Agency Receivables


Due from NGOs/POs

2,000,000.00

2,000,000.00

Other Receivables

Receivables - Disallowances/Charges

41,763.18

41,763.18

Total Receivables

411,109,034.67

471,013,002.39

Prepayments


103,401.70

145,048.51

Total Prepayments

103,401.70

145,048.51


468,661,413.57

518,716,963.21

Property, Plant and Equipment (Net of Depreciation)


Land

8,946,883.05

8,946,883.05

Land Improvements

354,853.90

354,853.90

Electrification, Power and Energy Structures

447,420.65

440,603.25


9,749,157.60

9,742,340.20

Buildings

Office Buildings

93,727,842.55

93,727,842.55

School Buildings

4,943,999.37

4,147,815.51

Other Structures

113,919.97

114,389.23

Total Buildings

98,785,761.89

97,990,047.29


Office Equipment

364,885.80

257,592.05


8,573,099.42

8,610,794.78


273,151.02

188,561.40

Library Books

11,044,269.94

11,225,524.20


20,255,406.18

20,282,472.43


Machineries

189,208.84

189,208.84


25,857.29

25,857.29

Firefighting Equipment and Accessories

10,317.85

10,317.85

Sports Equipment

235,642.50

244,370.00

Technical and Scientific Equipment

300,298.12

300,298.12

Total Machineries and Equipment

761,324.60

770,052.10

Annex “A”


Motor Vehicles

1,106,661.76

1,108,803.55

Total Transportation

1,106,661.76

1,108,803.55



341,000.23

341,000.23

Total Other Property, Plant and Equipment

341,000.23

341,000.23


Artesian Wells, Reservoirs, Pumping Stations and

Conduits

384,335.11

384,335.11

Other Public Infrastructures

180.00

180.00

Total Public Infrastructures

384,515.11

384,515.11


Agency Assets


14,923,236.92

13,858,941.19

Public Infrastructures / Reforestation Projects

Construction in Progress - Other Public Infrastructures

236,686.90

236,686.90


15,159,923.82

14,095,628.09


146,543,751.19

144,714,859.00

Other Assets

Other Assets

2,195,773.21

2,195,773.21

Total Other Assets

2,195,773.21

2,195,773.21

TOTAL ASSETS

617,400,937.97

665,627,595.42

LIABILITIES

Current Liabilities

Payable Accounts

Accounts Payable

4,059,216.23

8,416,778.53

Due to Officers and Employees

2,611.11

2,611.11

Inter-Agency Payables

Due to BIR

1,120,763.68

1,045,643.38

Due to GSIS

294,615.49

274,278.23

Due to PAG-IBIG

126,678.95

123,339.88

Due to PHILHEALTH

1,431,459.37

1,436,634.37

Intra - Agency Payables

Due to Other Funds

170,415.45

120,239.86

Other Liability Accounts


215,863.33

608,393.54

Other Payables

234,690.33

235,181.40


7,656,313.94

12,263,100.30

Deferred Credits

Deferred Special Education Tax Income

408,754,935.44

468,606,013.45


7,614.00

7,614.00


408,762,549.44

468,613,627.45

TOTAL LIABILITIES

416,418,863.38

480,876,727.75

EQUITY


184,750,867.67

217,194,545.89

Add: Current Operations

12,931,034.60

(3,239,831.64)


3,300,172.32

0.00

Less: Public Infrastructures

0.00

0.00


0.00

(29,203,846.58)

TOTAL EQUITY

200,982,074.59

184,750,867.67


617,400,937.97

665,627,595.42

CITY OF ILIGAN

STATEMENT OF INCOME AND EXPENSES




2011 2010

Income

General Income Accounts

Other Income

0.00

0.00

Interest Income

827,263.55

837,285.76

Tax Revenue

Local Taxes

Special Education Tax

59,849,369.65

59,124,021.94

Fines and Penalties - Local Taxes

8,620,039.93

7,986,534.51

Service Income

Other Service Income

0.00

84.29

Other Income

Miscellaneous Income

0.00

5,420.45

Gross Income

69,296,673.13

67,953,346.95

Expenses

Personal Services

Salaries and Wages

Salaries and Wages - Regular

28,433,372.90

27,862,615.36

Salaries and Wages - Casual

13,297.25

103,714.58

Other Compensation

Personnel Economic Relief Allowance (PERA)

3,993,227.35

4,175,795.41

Additional Compensation (ADCOM)

0.00

15,750.00

Clothing/Uniform Allowance

873,600.00

936,000.00

Subsistence, Laundry and Quarter Allowance

94,099.80

96,781.24

Productivity Incentive Allowance

714,738.60

672,077.10

Honoraria

984,400.00

1,120,623.44

Longevity Pay

125,000.00

35,000.00

Cash Gift

835,000.00

875,000.00

Year End Bonus

2,381,089.50

2,305,385.00

Personnel Benefits Contributions

Life and Retirement Insurance Contributions

3,412,331.70

3,332,453.41

PAG-IBIG Contributions

199,900.00

210,100.00

PHILHEALTH Contributions

338,225.00

341,965.00

ECC Contributions

199,557.64

209,442.41


Terminal Leave Benefits

120,369.59

390,963.43

Health Workers Benefits

0.00

0.00


6,258,210.47

6,003,474.27

Total Personal Services

48,976,419.80

48,687,140.65

Maintenance and Other Operating Expenses

Travelling Expenses

Travelling Expenses - Local

35,980.00

84,107.22

Training and Scholarship Expenses

Training Expenses

178,080.00

66,543.72

Supplies and Material Expenses

Office Supplies Expenses

152,077.00

167,124.50

Gasoline, Oil and Lubricants Expenses

50,503.60

Other Supplies Expenses

0.00

681,000.00

Utility Expenses

Water Expenses

0.00

149,454.30

Electricity Expenses

1,950,558.98

4,441,411.55

Communication Expenses

Telephone Expenses - Landline

0.00

0.00

Repair and Maintenance

Buildings

0.00

0.00

Repairs and Maintenance - School Buildings

2,542,260.73

1,171,854.41

Non-Cash Expenses

Depreciation Expense - Electrification, Power & Energy Structures

0.00

72,098.70

Depreciation Expense - Office Buildings 0.00

3,308,041.50

Depreciation Expense - School Buildings 23,433.22

230,045.56

Depreciation Expense - Other Structures 469.26

5,848.07

Depreciation Expense - Office Equipment

1,403.25

400,993.90

Depreciation Expense - Furniture and Fixtures 37,695.36

1,585,800.74

Depreciation Expense - IT Equipment 3,810.38

93,907.80

Depreciation Expense - Library Books 181,254.26

3,179,687.42

Depreciation Expense - Machineries

0.00

30,961.45

Depreciation Expense - Communication Equipment 0.00

4,231.20

Depreciation Expense - Firefighting Equipment and Accessories

0.00

3,714.43

Depreciation Expense - Sports Equipment

8,727.50

104,730.00

Depreciation Expense - Technical and Scientific Equipment

0.00

49,139.69

Depreciation Expense - Motor Vehicles 2,141.79

399,169.29

Depreciation Expense - Other Property, Plant and Equipment

0.00

613,800.46

Other Maintenance and Other Operating Expenses

Other Maintenance and Other Operating Expenses

2,271,327.00

1,890,368.43

Total Maintenance and Other Operating Expenses

7,389,218.73

18,784,537.94

Total Operating Expenses

56,365,638.53

67,471,678.59

Income from Operations

12,931,034.60

481,668.36

Financial Expenses

Bank Charges

0.00

0.00

Commitment Fees

0.00

0.00

Documentary Stamp Expenses

0.00

0.00

Interest Expenses

0.00

0.00

Other Financial Charges

0.00

0.00

Total Financial Expenses

0.00

0.00

Income before Subsidies, Donations and Extraordinary Items

12,931,034.60

481,668.36

Add: Subsidy from Other Funds

Total

0.00

0.00

Less: Subsidy to National Government Agencies

Subsidy to NGOs/POs

0.00

2,000,000.00

Donations

0.00

1,721,500.00

Total

0.00

3,721,500.00

Income before Extraordinary Items

12,931,034.60

(3,239,831.64)

Add/(Less): Extraordinary Items

Gain/Loss on Sale of Disposed Assets

0.00

0.00

NET INCOME/(LOSS)

12,931,034.60

(3,239,831.64)

Annex “A”

ILIGAN CITY





2011 2010


Cash Inflows



68,469,409.58

67,110,556.45


0.00

84.29

Interest Income

827,263.55

837,285.76

Dividend Income

0.00

0.00

Other Receipts

832,863.26

5,420.45

Total Cash Inflows

70,129,536.39

67,953,346.95

Cash Outflows

Payments to -

Suppliers/Creditors

8,362,473.84

19,976,025.96

Employees

48,798,967.18

33,181,870.24

Interest Expenses

0.00

0.00

Other Disbursements

2,173,589.31

0.00

Total Cash Outflows

59,335,030.33

53,157,896.20


10,794,506.06

14,795,450.75


Cash Inflows


0.00

0.00


0.00

0.00


0.00

0.00

Total Cash Inflows

0.00

0.00

Cash Outflows

Purchase of Property, Plant and Equipment and Public

Infrastructures 904,441.17

3,711,247.82

Total Cash Outflows

904,441.17

3,711,247.82


(904,441.17)

(3,711,247.82)


Cash Inflows


0.00

0.00

Acquisition of Loan

0.00

0.00

Total Cash Inflows

0.00

0.00

Cash Outflows


0.00

0.00


0.00

0.00

Total Cash Outflows

0.00

0.00


0.00

0.00

Total Cash provided by Operating, Investing, Financing

Activities 9,890,064.89

11,084,202.93


47,558,912.31

36,474,709.38


57,448,977.20

47,558,912.31

CITY OF ILIGAN

BALANCE SHEET

TRUST FUND



2011 2010

ASSET

Current Assets

Cash

Cash on Hand

Cash in Vault

Cash -Disbursing Officers

2,808,802.03

1,255,873.44

Petty Cash

Payroll Fund

Cash in Banks-Local Currency

Cash in Bank-Current Account

419,164,346.85

56,051,966.53

Cash in Bank-Time Deposits

15,625,199.41

15,403,995.71

Total Cash

437,598,348.29

72,711,835.68

Receivables

Receivables Accounts


232,945.70

344,983.47

Loans Receivables-Others

1,580,341.16

1,587,768.74

Other Receivables

100.20

Intra-agency Receivables


79,586.60

1,079,586.60

Total Receivables

1,892,973.66

3,012,338.81

Inventories

Supplies

Office Supplies Inventory

1,700.00

1,700.00

Total Inventories

1,700.00

1,700.00

Prepayments


1,482,044.80

494,993.20

Total Prepayments

1,482,044.80

494,993.20


440,975,066.75

76,220,867.69

Property, Plant and Equipment


Land

3,608,600.00

1,600,000.00


3,608,600.00

1,600,000.00

Buildings

Hospitals and Health Centers

2,635,837.50

2,638,250.99

Other Structures

14,794,313.47

0.00

Total Buildings

17,430,150.97

2,638,250.99


Office Equipment

1,728,126.79

1,344,030.23


288,044.19

259,162.41


602,825.62

573,919.81

Library Books

385,440.79

385,440.79


3,004,437.39

2,562,553.24


Agriculture, Fishery and Forestry Equipment

33,000.00

33,000.00

Hospital Equipment

54,175.00

54,587.50

Medical, Dental and Laboratory Equipment

64,025.00

64,025.00

Total Machineries and Equipment

151,200.00

151,612.50


Motor Vehicles

4,798,269.69

2,747,142.90

Total Transportation Equipment

4,798,269.69

2,747,142.90



302,348.10

302,348.10

Total Other Property, Plant and Equipment

302,348.10

302,348.10


Agency Assets


17,715,140.79

17,715,140.79

Public Infrastructures/Reforestation Projects

0.00

0.00

Construction in Progress - Highways and Bridges

3,462,119.00

3,462,119.00

Construction in Progress- Artesian Wells, Reservoirs,

0.00

0.00

Pumping Station and Conduits

7,135.00

7,135.00

Construction in Progress - Other Public Infrastructures 2,206,410.00

2,206,410.00


23,390,804.79

23,390,804.79


52,685,810.94

33,392,712.52

Other Assets

Work/Other Animals

233,000.00

233,000.00

Total Other Assets

233,000.00

233,000.00

TOTAL ASSETS

493,893,877.69

109,846,580.21

LIABILITIES

Current Liabilities

Inter-Agency Payables

Due to BIR

1,215,391.56

970,991.73

Due to GSIS

1,086.78

Due to PAG-IBIG

2,400.00

Due to NGAs

51,461,610.20

33,734,214.59

Due to other GOCCs

14,448,074.34

10,792,279.75

Due to LGUs

1,720,235.66

2,546,595.67

Intra-Agency Payables

Due to Other Funds

26,735.86

25,735.86

Other Liabilities Accounts


609,204.36

1,075,956.36

Performance/Bidders/Bail Bonds Payable

64,583,945.28

3,685,266.44

Other Payables

302,699,623.57

19,594,808.75


436,764,820.83

72,429,335.93

Deferred Credits


248,272.26

248,272.26


248,272.26

248,272.26

TOTAL LIABILITIES

437,013,093.09

72,677,608.19

EQUITY


37,168,972.02

33,537,170.65


19,711,812.58

3,631,801.37

TOTAL EQUITY

56,880,784.60

37,168,972.02


493,893,877.69

109,846,580.21

ILIGAN CITY


TRUST FUND



2011 2010


Cash Inflows




Interest Income

706,776.18

Dividend Income

Other Receipts

408,849,428.69

57,689,862.63

Total Cash Inflows

408,849,428.69

58,396,638.81

Cash Outflows

Payments to -

Suppliers/Creditors

32,758,816.63

47,023,819.30

Employees

11,162,983.69

4,816,707.37

Interest Expenses

Other Disbursements

41,115.76

221,889.25

Total Cash Outflows

43,962,916.08

52,062,415.92


364,886,512.61

6,334,222.89


Cash Inflows


0.00

0.00


0.00

0.00


0.00

0.00

Total Cash Inflows

0.00

0.00

Cash Outflows

Purchase of Property, Plant and Equipment and


0.00

0.00

Purchase of Debt Securities of Other Entities

0.00

0.00

Grant/ Loans to Other Entities

0.00

0.00

Total Cash Outflows

0.00

0.00


0.00

0.00


Cash Inflows


0.00

0.00

Acquisition of Loan

0.00

0.00

Total Cash Inflows

0.00

0.00

Cash Outflows


0.00

0.00


0.00

0.00

Total Cash Outflows

0.00

0.00


0.00

0.00

Total Cash provided by Operating, Investing, Financing

Activities 364,886,512.61

6,334,222.89


72,711,835.68

66,377,612.79


437,598,348.29

72,711,835.68

Annex B


City Government of Iligan

Buhanginan Hills, Pala-o, Iligan City

STATEMENT OF APPROPRIATIONS, ALLOTMENTS, OBLIGATION AND BALANCES

GENERAL FUND

2011

1

BALANCES OF

CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS APPROPRIATIONS ALLOTMENTS

I - Current Year Appropriations

1000 General Public Services

1010 Executive Services (Governor/Mayor)

1011 General Administration

Personal Services 5,007,607.20 5,007,607.20 4,907,886.37 - 99,720.83

Maintenance & Other Operating Expenses 49,927,010.00 49,927,010.00 46,844,398.61 - 3,082,611.39

Capital Outlay 290,000.00 290,000.00 290,000.00 - -

Financial Expenses - - - - -

Sub-Total 55,224,617.20 55,224,617.20 52,042,284.98 - 3,182,332.22

1013 Civil Security

Personal Services 18,849,806.60 18,849,806.60 17,797,611.78 - 1,052,194.82

Maintenance & Other Operating Expenses 3,230,300.00 3,230,300.00 3,148,335.86 - 81,964.14

Capital Outlay - - - - -


Sub-Total 22,080,106.60 22,080,106.60 20,945,947.64 - 1,134,158.96

1015 License Inspection Service


Maintenance & Other Operating Expenses 363,407.00 363,407.00 350,178.95 - 13,228.05



Sub-Total 2,393,409.40 2,393,409.40 2,124,971.97 - 268,437.43

1020 Legislative Services

1021 Legislation





Sub-Total 67,167,482.98 67,167,482.98 66,958,411.23 - 209,071.75

1022 Support Services (Secretariat)





Sub-Total 19,058,848.02 19,058,848.02 18,568,201.09 - 490,646.93

1030 Administrative Services (Administrator)




Capital Outlay 200,000.00 200,000.00 165,525.00 - 34,475.00


Sub-Total 15,698,739.00 15,698,739.00 13,944,538.44 - 1,754,200.56

1032 Personnel Officer



Capital Outlay 960,000.00 960,000.00 119,745.00 - 840,255.00


Sub-Total 17,047,218.00 17,047,218.00 13,773,089.94 - 3,274,128.06

2

BALANCES OF


1040 Planning and Development Coordination




Capital Outlay 1,199,500.00 1,199,500.00 117,400.00 - 1,082,100.00


Sub-Total 13,540,687.40 13,540,687.40 11,650,412.31 - 1,890,275.09

1050 Civil Registry



Maintenance & Other Operating Expenses 1,009,000.00 1,009,000.00 468,329.68 - 540,670.32



Sub-Total 7,620,231.40 7,620,231.40 6,119,296.61 - 1,500,934.79

1060 General Services






Sub-Total 22,680,583.00 22,680,583.00 21,124,471.76 - 1,556,111.24

1070 Budgeting Services




Capital Outlay 90,000.00 90,000.00 - - 90,000.00


Sub-Total 8,872,119.62 8,872,119.62 8,072,469.73 - 799,649.89

1080 Accounting Services




Capital Outlay 750,000.00 750,000.00 - - 750,000.00


Sub-Total 13,332,811.80 13,332,811.80 11,719,183.80 - 1,613,628.00

1090 Treasury Services




Capital Outlay 160,000.00 160,000.00 - - 160,000.00


Sub-Total 28,856,369.20 28,856,369.20 26,570,617.50 - 2,285,751.70

1100 Assessment of Real Property




Capital Outlay 300,000.00 300,000.00 - - 300,000.00


Sub-Total 18,352,094.80 18,352,094.80 16,925,794.96 - 1,426,299.84

1110 Auditing Services


Personal Services - - - - -




Sub-Total 852,000.00 852,000.00 801,673.37 - 50,326.63

3

BALANCES OF


1120 Information Services


Personal Services 1,023,863.20 1,023,863.20 843,061.73 - 180,801.47




Sub-Total 4,047,363.20 4,047,363.20 3,278,825.19 - 768,538.01

1122 Library Services





Sub-Total 1,229,993.60 1,229,993.60 924,308.12 - 305,685.48

1130 Legal Services




Capital Outlay 25,000.00 25,000.00 23,625.00 - 1,375.00


Sub-Total 4,740,845.40 4,740,845.40 4,044,552.27 - 696,293.13

1140 Prosecution Services






Sub-Total 543,400.00 543,400.00 488,225.98 - 55,174.02

1150 Administration of Justice

1151 RTC Branch I


1151-1 RTC Branch II


1151-2 RTC Branch III


1151-3 RTC Branch IV


1151-4 RTC Branch V


1151-5 RTC Branch VI


1151-6 Clerk of Court


1151-7 4th Sharia"H Court


1158 MTCC Branch I


1158-1 MTCC Branch II


1158-2 MTCC Clerk of Court in Cities


Sub-Total 1,016,716.00 1,016,716.00 703,947.37 - 312,768.63

1190 Miscellaneous General Public Services

1999 Others





Sub-Total 86,928,898.80 86,928,898.80 80,063,364.25 - 6,865,534.55

4

BALANCES OF


1999-2 Register of Deeds





Sub-Total 79,200.00 79,200.00 48,749.32 - 30,450.68

3000 Education, Culture, Sports and Manpower

Development

3390 Other Education, Sports and Manpower

Development Services

3391 Cultural Projects

Personal Services 292,025.00 292,025.00 292,023.38 - 1.62




Sub-Total 662,025.00 662,025.00 510,225.53 - 151,799.47

3392 Sports Development/Physical Fitness





Sub-Total 4,050,061.60 4,050,061.60 3,690,052.56 - 360,009.04

4000 Health Services







Sub-Total 36,434,620.29 36,434,620.29 31,396,743.98 - 5,037,876.31

4420 Hospital






Sub-Total 77,888,376.09 77,888,376.09 64,957,882.50 - 12,930,493.59

4990 Miscellaneous Health Services

4999 Others



Capital Outlay 47,000,000.00 47,000,000.00 - - 47,000,000.00


Sub-Total 57,402,917.00 57,402,917.00 10,277,830.97 - 47,125,086.03

6522 Housing and Community Development

6510 Housing Projects






Sub-Total 386,594.00 386,594.00 361,076.07 - 25,517.93

6540 Community Development






Sub-Total 2,382,902.00 2,382,902.00 2,347,733.98 - 35,168.02

5

BALANCES OF


6542 Resettlement, Zonal Improvement Projects,

Urban & Rural Renewal, Etc.





Sub-Total 1,358,075.00 1,358,075.00 1,196,273.34 - 161,801.66

7000 Social Welfare Services







Sub-Total 20,585,716.74 20,585,716.74 18,546,052.35 - 2,039,664.39

7620 Family Planning Services






Sub-Total 3,079,722.00 3,079,722.00 2,993,449.48 - 86,272.52

7990 Miscellaneous, Other Social Services

7999 Others





Sub-Total 566,780.86 566,780.86 528,884.82 - 37,896.04

8000 Economic Services

8710 Agricultural Services




Capital Outlay 178,300.00 178,300.00 56,277.65 - 122,022.35


Sub-Total 9,126,992.00 9,126,992.00 7,961,246.23 - 1,165,745.77

8720 Veterinary Services




Capital Outlay 30,000.00 30,000.00 23,500.00 - 6,500.00


Sub-Total 8,991,869.40 8,991,869.40 8,692,343.16 - 299,526.24

8730 Natural Resources Services




Capital Outlay 74,500.00 74,500.00 74,500.00 - -


Sub-Total 34,538,339.80 34,538,339.80 32,095,504.70 - 2,442,835.10

8750 Engineering Services




Capital Outlay 350,000.00 350,000.00 50,000.00 - 300,000.00


Sub-Total 5,650,939.75 5,650,939.75 5,027,259.17 - 623,680.58

6

BALANCES OF


8751-1 CEO-Planning, Designing & Programming Staff





Sub-Total 5,032,615.00 5,032,615.00 4,526,722.10 - 505,892.90

8751-2 CEO-Quality Control Division



Capital Outlay 75,000.00 75,000.00 67,880.00 - 7,120.00


Sub-Total 2,763,212.20 2,763,212.20 2,041,943.50 - 721,268.70

8751-3 CEO-Building & Industrial Safety Inspection Div.



Capital Outlay - - - -

Financial Expenses - - - -

Sub-Total 26,960,319.98 26,960,319.98 26,166,908.39 - 793,411.59

8752 CEO-Engineering Services Construction Division





Sub-Total 3,009,247.20 3,009,247.20 2,768,509.93 - 240,737.27

8753 CEO-Engineering Services Maintenance Division



Capital Outlay 120,000.00 120,000.00 - - 120,000.00


Sub-Total 11,971,367.70 11,971,367.70 11,305,747.80 - 665,619.90

8754 CEO-Engineering Services Operation of Motor Pool





Sub-Total 20,603,864.00 20,603,864.00 19,210,687.98 - 1,393,176.02

8770 Operation of Water Works System




Capital Outlay 100,000.00 100,000.00 - - 100,000.00


Sub-Total 42,080,473.67 42,080,473.67 39,907,214.08 - 2,173,259.59

8810 Operation of Markets






Sub-Total 10,871,691.30 10,871,691.30 9,979,529.34 - 892,161.96

8811-1 CEEDMO-Central Market





Sub-Total 10,341,913.60 10,341,913.60 9,628,042.96 - 713,870.64

7

BALANCES OF


8812 Operation of Slaughterhouse

Personal Services 831,104.00 831,104.00 829,717.52 - 1,386.48


Capital Outlay 95,000.00 95,000.00 95,000.00 - -


Sub-Total 2,489,205.00 2,489,205.00 2,394,554.75 - 94,650.25

8820 Operation of Transportation System




Capital Outlay 150,000.00 150,000.00 - - 150,000.00


Sub-Total 3,440,000.00 3,440,000.00 3,046,236.43 - 393,763.57

8821-1 Integrated Bus &Jeepney Terminal (South Bound)





Sub-Total 3,597,000.00 3,597,000.00 3,547,926.73 - 49,073.27

8850 Economic Development Programs

8859 Other Economic Development Projects



Capital Outlay 12,870,400.00 12,870,400.00 4,652,646.77 - 8,217,753.23


Sub-Total 32,412,228.00 32,412,228.00 22,573,886.42 - 9,838,341.58

8970 Livelihood Projects






Sub-Total 2,799,526.40 2,799,526.40 2,514,008.49 - 285,517.91

8990 Miscellaneous Economic Services

8999 Others


Maintenance & Other Operating Expenses 79,157,442.00 79,157,442.00 79,157,354.95 - 87.05



Sub-Total 79,157,442.00 79,157,442.00 79,157,354.95 - 87.05

9000 Other Purpose

9910 Local Development Projects - Public Debt.

9911 Loan Amortization - Domestic


Maintenance & Other Operating Expenses - - - -


Financial Expenses 72,121,723.00 72,121,723.00 55,882,624.66 - 16,239,098.34

Sub-Total 72,121,723.00 72,121,723.00 56,937,533.56 - 15,184,189.44

9911-1 Loan Amortization DBP-Hinaplanon Pumping Station





Sub-Total 8,255,698.00 8,255,698.00 2,001,282.05 - 6,254,415.95

9911-2 Loan Amortization DBP-IBJT/Drainage Improvement




Financial Expenses 34,038,474.00 34,038,474.00 34,333,189.68 - (294,715.68)

Sub-Total 34,038,474.00 34,038,474.00 34,333,189.68 - (294,715.68)

8

BALANCES OF


9912 Loan Amortization - Foreign




Financial Expenses 3,516,500.00 3,516,500.00 2,700,689.44 - 815,810.56

Sub-Total 3,516,500.00 3,516,500.00 2,700,689.44 - 815,810.56

9913 Interest Payments - Domestic





Sub-Total 21,239,741.00 21,239,741.00 12,915,336.03 - 8,324,404.97

9913-1 Interest Payments DBP-Hinaplanon Pumping Station





Sub-Total 23,229,911.00 23,229,911.00 13,353,718.78 - 9,876,192.22

9913-2 Interest Payments DBP-IBJT/Drainage Improvement





Sub-Total 7,113,250.00 7,113,250.00 4,525,444.44 - 2,587,805.56

9914 Interest Payments - Foreign





Sub-Total 4,809,400.00 4,809,400.00 1,796,399.79 - 3,013,000.21

9930 Retirement and Other Benefits

9931 Lump-Sum Appropriations





Sub-Total 66,370,410.00 66,370,410.00 55,081,816.11 - 11,288,593.89

9990 Miscellaneous Other Purposes

9993 Aids to National Government Agencies





Sub-Total 2,020,000.00 2,020,000.00 2,004,999.68 - 15,000.32

9994 Aids & Contributions to Government Agencies

Other than National, Local, Not Elsewhere

Classified





Sub-Total 24,943,980.00 24,943,980.00 23,034,338.19 - 1,909,641.81

9998 Budgetary Reserves





Sub-Total 53,658,693.00 53,658,693.00 7,462,183.55 - 46,196,509.45

Grand-Total P1,253,317,553.00 P 1,253,317,553.00 P 1,026,392,101.82 P - P226,925,451.18





GENERAL FUND

(Continuing Appropriations)

2011

BALANCES OF


CONTINUING APPROPRIATIONS 1000 General Public Services

1020 Legislative Services

1021 Legislation

Capital Outlay 137,694.00 137,694.00 101,880.00 - 35,814.00

1030 Administrative Services


Capital Outlay 46,890.00 46,890.00 23,180.00 - 23,710.00



Capital Outlay 7,759.72 7,759.72 - - 7,759.72



Capital Outlay 75,736.62 75,736.62 63,820.00 - 11,916.62



Capital Outlay 227,155.74 227,155.74 - - 227,155.74

1090 Treasury Services


Capital Outlay 124,161.00 124,161.00 77,205.24 - 46,955.76

1100 Assessment of Real Property


Capital Outlay 134,150.00 134,150.00 - - 134,150.00

1102 Real Property Tax Administration

Capital Outlay 28,062.00 28,062.00 - - 28,062.00

1130 Legal Services


Capital Outlay 23,665.00 23,665.00 - - 23,665.00

1990 Miscellaneous General Public Services

1999 Others



4420 Hospital

Capital Outlay 431,200.00 431,200.00 16,525.00 - 414,675.00

4990 Miscellaneous Health Services

4999 Others

Capital Outlay 34,004,087.18 34,004,087.18 - - 34,004,087.18

6522 Housing & Community Development

6510 Housing Projects


Capital Outlay 323,820.00 323,820.00 - - 323,820.00


7990 Miscellaneous, Other Social Services

7999 Others

Capital Outlay 413,822.97 413,822.97 - - 413,822.97

BALANCES OF



8710 Agricultural Services


Capital Outlay 100,000.00 100,000.00 - - 100,000.00

8730 Natural Resources Services


Capital Outlay 144,425.73 144,425.73 12,835.00 - 131,590.73

8750 Engineering Services

8751-2 CEO-Quality Control Division

Capital Outlay 79,350.00 79,350.00 - - 79,350.00

8752 CEO-Engineering Services Construction

Division

Capital Outlay 67,500.00 67,500.00 62,500.00 - 5,000.00

8753 CEO-Engineering Services Maintenance

Division

Capital Outlay 3,055.00 3,055.00 - - 3,055.00

8770 Operation of Waterworks System


Capital Outlay 432,444,075.43 432,444,075.43 179,036,907.97 - 253,407,167.46

8810 Operation of Markets


Capital Outlay 20,000.00 20,000.00 - - 20,000.00

8811-1 CEEDMO-Central Market

Capital Outlay 4,350.00 4,350.00 - - 4,350.00

8812 Operation of Slaughterhouse

Capital Outlay 63,395.00 63,395.00 37,619.76 - 25,775.24



Maintenance & Other Operating Expenses 7,548,932.37 7,548,932.37 435,808.00 - 7,113,124.37

Capital Outlay 80,431,423.23 80,431,423.23 38,652,107.07 - 41,779,316.16

8990 Miscellaneous Economic Services

8999 Others

Maintenance & Other Operating Expenses 47,000,000.00 47,000,000.00 - - 47,000,000.00

9000 Other Purposes

9990 Miscellaneous Other Purposes

9998 Budgetary Reserves

Maintenance & Other Operating Expenses 49,420,471.39 49,420,471.39 457,453.08 -

48,963,018.31

Total P653,305,182.38 P653,305,182.38 P 218,977,841.12 P - P434,327,341.26






2011

1

BALANCES OF



3000 Education, Cultures, Sports and Manpower

Development

3310 School Supervision




Capital Outlay 16,215,952.90 16,215,952.90 184,195.83 - 16,031,757.07

Sub-Total 48,579,173.90 48,579,173.90 30,872,233.89 - 17,706,940.01

3320 Public Education

3321 Elementary Schools




Sub-Total 10,756,752.00 10,756,752.00 9,991,806.72 - 764,945.28

3322 Secondary Schools




Sub-Total 13,395,010.00 13,395,010.00 12,317,082.41 -

1,077,927.59

3325 Adult Education


Maintenance & Other Operating Expenses 200,000.00 200,000.00 - - 200,000.00


Sub-Total 1,229,000.00 1,229,000.00 968,400.00 - 260,600.00

3390 Other Education, Sports and Manpower

Development Services

3392 Sports Development/Physical Fitness




Sub-Total 3,386,877.20 3,386,877.20 3,011,918.00 - 374,959.20

3390 Sundry Educational Services




Sub-Total 500,000.00 500,000.00 - - 500,000.00

Grand-Total 77,846,813.10 77,846,813.10 57,161,441.02 - 20,685,372.08





SAGF-20% DEVELOPMENT FUND

2011

1

BALANCES OF




4910 Local Development Fund

4918 Purchase, Construction & Improvements

of Government Facilities - Health


Maintenance & Other Operating Expenses - - - - -

Capital Outlay 3,000,000.00 3,000,000.00 841,430.03 - 2,158,569.97

Sub-Total 3,000,000.00 3,000,000.00 841,430.03 - 2,158,569.97

4919 Others




Sub-Total 300,000.00 300,000.00 - - 300,000.00



8911 Agricultural Development Projects



Capital Outlay 1,245,000.00 1,245,000.00 - - 1,245,000.00

Sub-Total 2,450,000.00 2,450,000.00 319,990.00 - 2,130,010.00

8912 Tourism Projects




Sub-Total - - - - -

8917 Repair & Maintenance of Government

Facilities - Economic Services



Capital Outlay 3,000,000.00 3,000,000.00 206,538.79 - 2,793,461.21

Sub-Total 4,400,000.00 4,400,000.00 606,538.79 - 3,793,461.21

8918 Purchase, Construction & Improvement of

Government of facilities - Economic Services



Capital Outlay 89,323,432.00 89,323,432.00 57,261,805.14 - 32,061,626.86

Sub-Total 89,323,432.00 89,323,432.00 57,261,805.14 - 32,061,626.86

8919 Calamity Fund



Capital Outlay 25,000,000.00 25,000,000.00 20,378,966.24 - 4,621,033.76

Sub-Total 28,987,057.65 28,987,057.65 22,312,383.63 - 6,674,674.02

9000 Other Purposes

9910 Local Development Projects-Public Debt


Financial Services 44,161,323.00 44,161,323.00 17,658,406.95 - 26,502,916.05



Sub-Total 44,161,323.00 44,161,323.00 17,658,406.95 - 26,502,916.05

Grand-Total P 172,621,812.65 P172,621,812.65 P 99,000,554.54 P - P73,621,258.11

Annex B





SAGF-20% DEVELOPMENT FUND

(Continuing Appropriations)

2011

BALANCES OF


Continuing Appropriations



4918 Purchase, Construction & Improvements

of Government Facilities - Health


Capital Outlay 2,797,560.40 2,797,560.40 1,028,273.94 - 1,769,286.46

Sub-Total 3,036,594.22 3,036,594.22 ,273.94 - 2,008,320.28

4919 Others


Capital Outlay 835,823.28 835,823.28 358,641.50 - 477,181.78

Sub-Total 3,371,991.10 3,371,991.10 435,913.51 - 2,936,077.59

6522 Housing and Community Development


6917 Repair & Maintenance of Gov't. Facilities-

Housing & Community Development


Capital Outlay 50,935.72 50,935.72 - - 50,935.72

Sub-Total 50,935.72 50,935.72 - - 50,935.72





Capital Outlay 4,480,854.44 4,480,854.44 - - 4,480,854.44

Sub-Total 6,106,149.39 6,106,149.39 13,535.50 - 6,092,613.89


8911 Agricultural Development Projects - - - - -


Capital Outlay 1,405,808.81 1,405,808.81 72,600.00 - 1,333,208.81

Sub-Total 3,338,461.17 3,338,461.17 446,964.15 - 2,891,497.02

8912 Tourism Projects


Capital Outlay 502,825.50 502,825.50 - - 502,825.50

Sub-Total 581,246.31 581,246.31 - - 581,246.31

8917 Repair & Maintenance of Government

Facilities - Economic Services


Capital Outlay 1,671.00 1,671.00 - - 1,671.00

Sub-Total 1,273,909.53 1,273,909.53 404,663.38 - 869,246.15

8918 Purchase, Construction & Improvement of

Government of facilities - Economic Services


Capital Outlay 63,966,061.22 63,966,061.22 13,706,024.09 - 50,260,037.13

Sub-Total 64,440,134.09 64,440,134.09 13,713,337.21 - 50,726,796.88

8919 Calamity Fund


Capital Outlay 55,208,959.66 55,208,959.66 21,557,510.64 - 33,651,449.02

Sub-Total 66,960,152.63 66,960,152.63 1,827,107.33 - 45,133,045.30

9000 Other Purposes

9910 Local Development Projects - Public Debt



Financial Expenses 563,251.36 563,251.36 - - 563,251.36

Sub-Total 563,251.36 563,251.36 - - 563,251.36

Grand-Total P 149,722,825.52 P 149,722,825.52 P37,869,795.02 P - P 111,853,030.50

RECONCILIATION OF 2011 BUDGET AND SAOB Annex C

Appropriations

GENERAL FUND SPECIAL ACCT FUND GF AND SAGF SAOB

VARIANCE

Annual Budget

Less:

Adjusted Annual

Budget

SB # 1 Augmentation

Errors

Adjusted SB

#1

SB # 2 LESS: Augmentation of Fund

Adjusted SB

#2

TOTAL GF

Budget Annual

Budget SB # 1

TOTAL Special

Account Fund

Reversion/Realignment (A) (B) (C) (A+B+C) (D) (E) (D+E) (GF + SAF)

Personal Services 391,753,124.00 391,753,124.00 100,000.00 - 100,000.00 - - 391,853,124.00 90,442,324.00 - 90,442,324.00 482,295,448.00 482,295,448.00 -

Maintenance & Other

Operating

Exp.(MOOE)

To SB #2

CPDO per

E.O.

400,435,897.00 400,435,897.00 53,019,300.00 (280,000.00) 52,739,300.00 11,266,174.00 (184,450.00) 11,081,724.00 464,536,921.00 66,404,345.00 1,233,442.00 67,637,787.00 532,174,708.00 531,679,708.00 495,000.00

Financial Expenses

72,864,366.00

To SB #1 out of

Savings

from GF Amortization

(23,393,000.00) 44,471,366.00 47,000,000.00 - 47,000,000.00 28,000,000.00 28,000,000.00 119,471,366.00

345,000.00 345,000.00 64,522,700.00 65,017,700.00 (495,000.00)

Capital Outlay 3,500,000.00 3,500,000.00 11,273,700.00 280,000.00 11,553,700.00 49,404,000.00 49,404,000.00 64,177,700.00 54,853,331.00 - 54,853,331.00 174,324,697.00 174,324,697.00

20% Development

Fund

To SB #1 out of

Savings

from 20% Dev’t

Fund

158,763,323.00 (43,161,323.00) 115,602,000.00 54,048,380.65

54,048,380.65 2,971,432.00 2,971,432.00 172,621,812.65 - - - 172,621,812.65 172,621,812.65 -

Total 1,027,316,710.00 (71,554,323.00) 955,762,387.00 165,441,380.65 165,441,380.65 91,641,606.00 (184,450.00) 91,457,156.00 1,212,660,923.65 211,700,000.00 1,578,442.00 213,278,442.00 1,425,939,365.65 1,425,939,365.65

Appropriations


Annual Budget

Less:

Adjusted Annual

Budget SB # 1 SB # 2 SB # 3 TOTAL SAOB VARIANCE

Reversion/Realignment (F) (G) (H) (I) (F+G+H+I)

Personal Services 51,278,783.00 51,278,783.00 51,278,783.00

51,278,783.00 -

Maintenance & Other

Operating

Exp.(MOOE)

8,465,200.00 8,465,200.00 500,000.00 1,386,877.20 10,352,077.20 10,352,077.20 -

Financial Expenses

To SB #2 out of

Savings from Current

Appropriation

12,000,000.00 (250,000.00) 11,750,000.00 4,215,952.90 250,000.00 16,215,952.90 16,215,952.90 -

Capital Outlay

-

20% Devt.’ Fund -

-

Total 71,743,983.00 (250,000.00) 71,493,983.00 4,715,952.90 250,000.00 1,386,877.20 77,846,813.10 77,846,813.10 -

Prepared by:

Verified by

EVERLY L. BACO

GULAM D. SUCOR

State Auditor I

State Auditor IV

Audit Team Member

Audit Team Leader

Annex D

UPDATED DISASTER REPORT

FLASHFLOOD, ILIGAN CITY, PHILIPPINES

As of March 15, 2012

Time: 05:00 p.m.

Type of Disaster : FLASHFLOOD

Date of Occurrence: 16-Dec-11

Time of Occurrence: 11:00 PM

Barangay Affected: 36 Barangays

Houses Houses No. of

Name of Barangay Name of Evac. Center No. of Families No. of Estimated Cost Totally Partially Dead Missing Injured Families Dependents

Affected Dependents of Damage Damaged Damaged Citywide Inside Evac. Inside Evac

UNIDENTIFIED Bodies 269

Hinaplanon Proper Ubaldo Laya Elem. Schl.

5,356 23,541 658,616,612 2,467 2,889

174 870

Manrique Diocesan Tent

90 450

Tent City Tambo

96 439

Siao Shelter Box 28 140

Mandulog Nandulog Brgy. Hall/ 562 2,177 31,422,850 176 386

67 335

Tubaran Elem. School 66 330

Pala-o Tent City Tambo 838 2,878 32,195,000 86 752

1 4


San Roque Tent City, San Roque

1,120 3,471 316,215,740 576 544

51 255

Tent City, Tambo

18 99


Sta. Filomena Sta. Filomena Elem. Schl.

865 2,882 73,679,298 551 314

176 880

Iligan City East High Schl.

181 905

Sta. Filomena Brgy. Hall 536 1,027 4,511 - -

Tent City, Tambo 3 16

Santiago Santiago Gym

2,459 6,700 198,004,041 763 1,696

107 535

Tent City Tambo

4 13


Tambacan Tambacan Elem. School 2,438 8,673 49,431,943 128 2,310 78 390

Tubod Tent City Tambo 1,942 9,280 41,423,640 145 1,797

1 5

Laville Gym 52 260

Ubaldo Laya Ubaldo Laya Gym 1,003 5,015

63 940

35 175


Upper Hinaplanon Luinab Elem. School

1,701 8,505 98,081,439 932 769

116 953

Luinab Gym

74 -

Madrasan

30 150

Tent City Tambo

4 20

Upper Hinaplanon Gym

69 345

Upper Hinaplanon Elem

173 865

Schl. Evac. Center 8 40

Name of Barangay Name of Evac. Center No. of Families No. of Estimated Cost Totally Partially Dead Missing Injured Families

Affected Dependents of Damage Damaged Damaged Citywide InsideEvac

Mahayahay Siao Shelter Box 2,079 10,358 92,940,883 174 1,905

Abuno NO EVAC 36 118 428,700 4 32

Acmac 11 41 - - 11

Bonbonon NO EVAC 448 1,364 7,192,981 83 365

Bagong Silang NO EVAC 1,749 5,676 162,672,351 10 1,739

Bunawan 1 4 100,000 1 -

Dalipuga 265 978 2,746,945 2 263

Del Carmen NO EVAC 806 3,255 125,813,469 - 806

Digkilaan NO EVAC 782 3,024 4,595,100 92 690

Dulag NO EVAC 138 543 2,550,580 - 138

Hingdang NO EVAC 7 35 1,642,000 5 2

Kabacsanan 3 17 65,000 - 3

Kalilangan NO EVAC 167 741 6,931,150 53 114

Kiwalan 13 43 2,237,500 2 11

Lanipao NO EVAC 223 868 2,826,405 52 171

Mainit NO EVAC 420 3,597 5,055,565 18 402

Panuroganan NO EVAC 186 553 16,084,050 33 153

Poblacion 362 993 120,212,700 1 361

Puga-an NO EVAC 203 776 5,816,050 24 179

Rogongon NO EVAC 891 3,825 10,153,833 212 679

San Miguel NO EVAC 500 1,562 500

Sto. Rosario NO EVAC 498 1,789 29,263,712 - 498

Tibanga NO EVAC 129 404 435,600 27 102

Tipanoy NO EVAC 524 1,803 4,674,300

514

Villaverde NO EVAC 420 1,416 4,894,000 - 20

Luinad NO EVAC 120 398 7,405,800 11 109

Less: Unidentified dead bodies

269

GRAND-TOTAL 29,265 117,303 2,118,809,237 6,701 22,564 805 758 4,511 1,775

Prepared by:

Noted by:

Approved by:

PEREGRINA L. MANTOS

GRACE JOY G. SAQUILABON

HON. LAWRENCE LL. CRUZ

Social Welfare Officer IV

City Government Department Head II

City Mayor

CSWD Officer

Annex E

FINANCIAL ASSISTANCE FOR VICTIMS OF TYPHOON SENDONG (ILIGAN CITY)

As of Thursday, January 5, 2012

Acknowledged

DONORS under Official Date Amount

Receipt No.

1 LGU-BALO-I /DBP CK. No. 003415244 dated 12/19/11 4092227 12/19/2011 P 100,000.00

2 DSWD-F.O. REGION X From the Pres. Of the Phils-P-NOY 4092228 12/20/2011 11,870,150.00

(LDP CHECK No. 0012368796 dated 12/19/11)

3 DSWD-F.O. REGION X From the Senator GUINGONA 4092229 12/20/2011 1,000,000.00

4 PADCOR/Senator GUINGONA (LBP CK. No. 0000368681 4092230 12/20/2011 500,000.00

5 St. Peter;s Life Plan (LBP CK No. 0256369) 4092231 12/20/2011 100,000.00

6 Eng'r. Rey Iway & Dr. Soccoro Tiu from Tangub City 4092233 12/20/2011 3,500.00

7 LGU Tudela, Mis. Occ. (LDP CK No. 611078 dated 12/19/11) 4092302 12/20/2011 25,000.00

8 Tudela Ass. Of Brgys. (LBP CK No. 611768 dated 12/19/11) 4092303 12/20/2011 16,500.00

9 Valencia City (LBP CK No. 000601886 dated 12/20/11) 4092234 12/20/2011 300,000.00

10 Misamis University-Ozamis City (DBP CK No. 003587808) 4092235 12/20/2011 30,000.00

11 Teanco, Veronidia-Cash 4092236 12/20/2011 500.00

12 Davao City 4092237 12/21/2011 1,000,000.00

13 Wato - Balindong, Lanao del Sur 4092238 12/21/2011 25,000.00

14 COOP-NATCO - Tangub City – Cash 4092239 12/21/2011 50,000.00

15 Employees of Petron Phils., Katipunan Zambo del Norte 4092306 12/21/2011 450.00

16 Federated Women's Association - Tubod, Lanao del Norte 4092307 12/21/2011 1,850.00

17 DEP-ED, Lanao del Norte – Cash 4092308 12/21/2011 53,505.35

18 Initao Comprehensive National High School – Cash 4092309 12/21/2011 5,000.00

19 Liga ng mga Barangay, Lugait Chapter c/o ABC Pres. R. Lim 4092310 12/21/2011 25,000.00

20 PAG COR - House 1330 Mla. - Sen Coco Pimentel 4092311 12/21/2011 500,000.00

21 Butuan City Government 4092240 12/21/2011 200,000.00

22 Butuan City Government 4092241 12/21/2011 65,866.87

23 LGU - Prov. Of Surigao del Norte 4092242 12/21/2011 100,000.00

24 Province of Camiguin LB Ck No. 504180 dated 12/19/11 4092243 12/21/2011 100,000.00

25 Municipality of Mambajao LB Ck No. 520001 dated 12/21/11 4092244 12/21/2011 20,000.00

26 Prov. Of Misamis Occidental LB Ck No. 943167 dtd. 12/21/11 4092245 12/22/2011 500,000.00

27 Prov'l. Gov't. of Pangasinan LB CK No. 432849 dtd. 12/21/11 4092246 12/22/2011 1,000,000.00

28 Francis Tolentino - BPI CK No. 795199 dtd. 12/22/11 4092247 12/22/2011 100,000.00

29 43rd Infantry, 4th Infantry Div. PA Brgy Dao, Eastern Samar 4092249 12/22/2011 44,000.00

30 Metro Mla. Devt. Authority, Makati City VB CK No. 955299 4092250 12/22/2011 341,150.00

31 Progressive ||Mason Club, Zambo Chapter CB CK No. 202580 4178951 12/22/2011 100,000.00

32 Benny Yu- Zamboanga City PBCOM CH No. 2000467328 4178952 12/21/2011 50,000.00

33 City Gov't. of Zamboanga LB CK No. 1641430 4178953 12/21/2011 1,000,000.00

34 Zamboanga City GMA Fishing Corp. UN CK No. 207451 4178954 12/22/2011 50,000.00

35 Vicente Lao/MASADA UCPB CK No. 7034745 4178955 12/22/2011 100,000.00

36 City of Naga DBP CK No. 32877299 4178957 12/22/2011 150,000.00

37 Prov'l. Gov't. of Bukidnon DBO CK No. 32346589 4178958 12/22/2011 500,000.00

38 Cong. Max Rodriquez 4196951 12/22/2011 cancelled

39 Paras Machineries 9196952 12/22/2011 cancelled

40 Marlene T. Galindo 4092313 12/22/2011 1,000.00

Acknowledged


Receipt No.

41 Adelaida Abragan 4092314 12/23/2011 5,000.00

42 IBJT - Southbound Terminal Personnel 4092315 12/23/2011 1,350.00

43 Nelita Mapa - Brgy. Maputi, Naawan, Mis. Or. 4092316 12/23/2011 200.00

44 Mr. Jamel Galman & Family, Suarez, Iligan City 4092317 12/23/2011 5,000.00

45 Cosico Family, Jaime Domingo - Samahang Bisliganon 4178959 12/23/2011 23,340.00

46 MOELCI - II DBP CK No. 33308624 4178960 12/23/2011 50,000.00

47 IBJT - Southbound Terminal 4092318 12/23/2011 880.00

48 Karen Gay S. Pangan, Poblacion, Iligan City 4092319 12/23/2011 3,000.00

49 PNP-Bartolome 4196953 12/23/2011 cancelled

50 Prov'l. Gov't. of Albay LH CK No. 0001553881 dtd. 12/20/11 4092320 12/23/2011 500,000.00

51 Office of Senator Guingona BDO CK No. 0187299 dtd. 12/20/11 4092321 12/23/2011 1,000,000.00

52 Senator Ralp Recto 4178962 12/23/2011 100,000.00

53 LGU - Sinacaban, Mis. Occidental LB CK No. 673447 4092322 12/24/2011 15,000.00

54 Ass. Of Brgy. Council of Sinacaban, Mis Occidental 4092323 12/24/2011 8,500.00

55 Sinacaban Water District 4092324 12/24/2011 2,000.00

56 Brgy. Poblacion, Sinacaban, Mis. Occidental 4092325 12/24/2011 1,425.00

57 City Gov't. of Panabo LB CK No. 933788 dtd. 12/22/11 4178963 12/24/2011 100,000.00

58 Pocus Clobal Inc. BPI CK No. 909069 4178964 12/25/2011 100,000.00

59 Juan Miguel R. Llamas / Ma. Cleofe Llamas 4178965 12/25/2011 5,000.00

60 PD Policarpio Const., Jejors Const. ALLADO Const. 4178966 12/25/2011 150,000.00

61 Pro'l. Gov't. of Bulacan LB CK No. 642895 4092326 12/26/2011 200,000.00

62 H.T. Feliciano & Sons, Inc. 4178967 12/26/2011 5,000.00

63 Interpce Corporation MB CK No. 482071694 4178968 12/26/2011 1,000,000.00

64 PCL - NB Mla. 4178969 12/26/2011 10,000.00

65 City Employees of Koronadal DBP CK No. 34991028 4178970 12/26/2011 4,000.00

66 Koronadal City LB CK No. 1039449 4178971 12/26/2011 100,000.00

67 People of Koronadal City 4178972 12/26/2011 25,000.00

68 NDF P Mindanao 4178973 12/26/2011 500,000.00

69 LGU - Tungawan - ZSP LB CK No. 626824 4178974 12/27/2011 150,000.00

70 Ilo-ilo City Government DBP CK No. 37606352 4178975 12/27/2011 100,000.00

71 Silay City Government LB CK No. 2608074 4178976 12/27/2011 100,000.00

72 Municipality of Clarin DBO CK No. 34847271 4178977 12/27/2011 100,000.00

73 Municipality of Dalaguete LB CK No. 2482275 4178978 12/27/2011 50,000.00

74 DSWD FO - Reg. 10 LB CK No. 371532 - P-NOY thru DSWD 4178980 12/27/2011 242,130,000.00

75 TOYO Const. Co. Ltd. Phil. 4178981 12/27/2011 10,000.00

76 LGU - Jimenez, Mis Occ. LB CJ No. 690523 4178982 12/27/2011 50,000.00

77 Province of Cebu DBO CK No. 38166149 4178983 12/27/2011 5,000,000.00

78 Carcar City LBP CK No. 197641 4178984 12/27/2011 300,000.00

79 Badian Municipality LBP CK No. 2396370 4178985 12/27/2011 100,000.00

80 Borbon Municipality LBP CK No. 2341881 4178986 12/27/2011 40,000.00

81 Consolacion Municipality LBP CK No. 587090 4178987 12/27/2011 100,000.00

82 Cordova Municipality LBP CK No. 424809 4178988 12/27/2011 50,000.00

83 Municipality of Madridejos LBP CK No. 465645 4178989 12/20/2011 20,000.00

84 Municipality of Medellin LB CK No. 493787 4178990 12/22/2011 50,000.00

85 Moalboal Municipality LBP CK No. 222386 4178991 12/26/2011 50,000.00

Acknowledged


Receipt No.

86 Dumanjug Municipality LBP CK No. 1998063 4178992 12/27/2011 100,000.00

87 Municipality of Ronda LBP CK No. 180633 4178993 12/27/2011 20,000.00

88 Municipality of Samboan DBP CK No. 38133868 4178994 12/27/2011 20,000.00

89 Municipalty of Tabuelan DBP CK No. 469854 4178995 12/27/2011 50,000.00

90 Municipality of Sogod LBP CK No. 2364463 4178996 12/27/2011 100,000.00

91 Municipality of Boljoon 4178997 12/27/2011 100,000.00

92 Provincial Health Office of Cebue City 4178998 12/27/2011 10,000.00

93 Liga ng mga Barangay, Magsaysay, Lanao del Norte 4178999 12/27/2011 50,000.00

94 LGU-Alicia, Zamboanga, Sibugay 4179000 12/27/2011 50,000.00

95 Gov't. Employees of Alicia, Zamboanga, Sibugay 4092327 12/27/2011 20,000.00

96 PNP-Zamboanga frl Sur Command 4092328 12/27/2011 110,000.00

97 City Gov't. of Tacurong DBO CK No. 4092329 12/27/2011 150,000.00

98 Municipality of Sapang Dalaga LBP CK No. 926276 4196901 12/28/2011 25,000.00

99 Oroquieta City LBP CK No. 0000955028 4196902 12/28/2011 40,000.00

100 Metrobank Foundation Inc. MBTC CK No. 0665055913 4196903 12/28/2011 500,000.00

101 Toyota Motor Phil. Foundation Inc. MBTC CK No. 0665055911 4196904 12/28/2011 500,000.00

102 LGU Bayugan City LBP CK No. 0000196514 4196905 12/28/2011 500,000.00

103 Rosales, Grecilda Basmayor - Cash 4196906 12/28/2011 4,000.00

104 City of Cabadbaran LBP CK No. 0000353554 4196907 12/28/2011 500,000.00

105 Barangay 1, Cabadbaran - Cash 4196908 12/28/2011 5,000.00

106 Municipality of Sindangan 4196910 12/28/2011 7,900.00

107 Prov'l. Gov't. of Zamboanga, Sibugay 4196911 12/28/2011 57,500.00

108 El-El & Lady Salangsang, Suarez, Iligan City 4196912 12/29/2011 5,000.00

109 City Government of Mandaue 4196913 12/29/2011 750,000.00

110 LGU-Rizal, Zamboanga del Sur 4196914 12/29/2011 25,000.00

111 Municipality of Magsaysay, Lanao del Norte LB CK No. 711372 4196915 12/29/2011 100,000.00

112 Office of the Federated BHW, Municipality of Magsaysay 4196916 12/29/2011 6,000.00

113 Surigao City Bankers Ass., Surigao City LB-MC 9121 4196917 12/29/2011 20,000.00

114 Estrella Baguio Henry, Western Australia 4196918 12/29/2011 4,000.00

115 Municipality of Pres. Manuel Roxas, Zambo. Del Norte 4196920 12/29/2011 100,000.00

116 Island Garden City of Samal LB CK No. 698501 4196921 12/29/2011 500,000.00

117 Mr. Sergio Gao c/o PNB Greenhills Br. Manila 4196922 12/29/2011 50,000.00

118 Municipality of Southern Leyte DBP CK NO. 22224513 4196923 12/30/2011 500,000.00

119 Master & Crew of Mt. Bunga Bakawali 4196924 12/30/2011 6,968.00

120 Prov'l. |Gov't. of Cagayan Valley LBP CK No. 2542898 4196925 12/30/2011 200,000.00

121 Employees of JK Mercado & Sons Agri. Inc. Davao del Norte 4196926 12/31/2011 1,970.00

122 ABS-CBN (PBB) BDO CK No. 3836 dtd. 12/29/11 4196927 12/31/2011 221,000.00

123 Rodrigo C. Kong-Mis. Occ. PSB CK No. 0038622 4196928 12/31/2011 1,000.00

124 Metro Manila Film Festival LBP CK No. 222519 4092330 12/31/2011 500,000.00

125 Municipality of Liloan, Cebu 4196929 1/3/2012 100,000.00

126 Province of Rizal LBP CK No. 4196930 4196930 1/3/2012 100,000.00

127 Municipality of Asturias, Prov. Of Cebu 4196931 1/4/2012 100,000.00

128 Engr. Ramon F. Allado 4092332 1/4/2012 10,000.00

129 Digos City Vet. Bank CK No. 240397 4092333 1/4/2012 100,000.00

130 Municipality of Looc LB CK No. 70158 4092334 1/4/2012 25,000.00

Acknowledged


Receipt No.

131 LGU-Lapu-lapu City LBP CK No. 420144 4196932 1/4/2012 500,000.00

132 Municipality of Lopez Jaena LBP Ck No. 956451 4196933 1/5/2012 50,000.00

133 Bohol 4196954 12/28/2011 300.00

134 Manila (YMCA) 4196955 12/28/2011 1,000,000.00

135 Camp Aguinaldo 4196956 12/28/2011 50,000.00

136 Kidapawan 4196957 12/28/2011 100,000.00

137 San Jose 4196958 12/28/2011 30,000.00

138 San Carlos, Negros 4196959 12/28/2011 50,000.00

139 City Government of Nagilian, Baguio 4196960 12/28/2011 75,000.00

140 Santa Rosa 4196961 12/28/2011 100,000.00

141 City Government of Baybay, Leyte 4196962 12/28/2011 50,000.00

142 Ordanita 4196963 12/28/2011 150,000.00

143 Navotas 4196964 12/28/2011 150,000.00

144 Marikina 4196965 12/28/2011 4,000.00

145 Makati 4196966 12/28/2011 500,000.00

146 Commonwealth-deposited unknown 4196967 12/28/2011 100,000.00

147 Davao 4196968 12/28/2011 20,000.00


149 Naga 4196970 12/28/2011 10,000.00

150 Mati 4196971 12/28/2011 100,000.00

151 Ilo-ilo 4196972 12/28/2011 1,000,000.00

152 Dasmariñas - DBP Br. - Tagaytay City Mayor Bam 4196973 12/28/2011 100,000.00

153 Tagbilaran 4196974 12/28/2011 1,000,000.00

154 Nueva Ecija 4196975 12/28/2011 25,000.00

155 Tarlac 4196976 12/28/2011 50,000.00

156 Makati 4196977 12/28/2011 70,795.00

157 Laoag 4196978 12/28/2011 50,000.00

158 Makati 4196979 12/28/2011 99,300.00

159 Mandaue 4196980 12/28/2011 20,000.00


161 Ili-ilo 4196982 12/28/2011 50,000.00

162 PDAF 4196983 12/26/2011 1,500,000.00

163 PDAF-2011 4196984 12/26/2011 2,500,000.00

164 PDAF-CALAMITY FUND 4196985 12/26/2011 14,293,653.00

165 LGSF-P-NOY 4196986 12/26/2011 60,000,000.00

166 National Grid Corporation of the Philippines 4196936 1/5/2012 1,000,000.00

Total P 363,541,553.22

Annex F

Inventory/Appraisal of Unserviceable Property for Disposal

Plate/Property Acquisition Agency In-House/ COA Appraised

Item Qty Description Number Engine Number Chassis Number Date Amount TPA Appraised Value Value

1 1 Truck Van Hino TP9C1 - 601 W04D - D27698 FB2WGS - 10687 01/31/98 892,000.00 19,500.00 89,532.00

2 1 Truck Van Hino TP9C1 - 602 W04D - D27700 FB2WGS - 10688 01/31/98 892,000.00 19,500.00 89,532.00

3 1 Suzuki Multicab, 550cc TP SEZ 878 F6A-5002554 DA711-131882 07/31/96 184,000.00 7,000.00 3,000.00

4 1 Pick-up Mazda Cab B2200 SDK 328 484691 UF-Y023-MF006913 11/17/94 555,000.00 18,500.00 18,000.00

5 1 Aero DDIV Crew Cab P/U SDK 265 L-D718531 CMC4-12039-C 09/27/93 290,000.00 9,500.00 15,000.00

6 1 Toyota Hilux 4x2 Pick-up SDY 433 2L-3485687 128276 11/16/93 723,900.00 23,500.00 30,016.00

7 1 Yamaha DT 125cc 9C - 0741 010079 010079 09/24/96 71,700.00 2,500.00 750.00

8 1 Honda Model TM-S110 SC 8333 TM-8027395 PH-183 S110E-8031233 10/02/79 6,447.00 800.00 795.00

9 1 Yamaha DT 125cc SC 8045 4AR-007070 4AR-007070 05/21/93 71,500.00 2,500.00 1,020.00

10 1 Honda TMX 155cc SC 8027 KCOIE-021224PR TMX-947-42824 08/08/94 61,500.00 2,100.00 900.00

11 1 Yamaha 50cc SD 2574 50 - 4017560 Y50 - 4017560 06/15/95 35,500.00 1,500.00 570.00

12 1 Honda TMS 125cc 7LLC 9683 KCSO 2009047509 KCSO 2009047509 04/20/01 70,000.00 2,000.00 750.00

13 1 Honda 125cc 0450 CG - 125E - 002540PH TM125 929 - 10940 11/16/92 47,495.00 2,000.00 750.00

14 1 Honda XL 125SE - 5539518 XL125-6D-765-89598 07/07/94 74,000.00 2,000.00 900.00

Annex G

INVENTORY REPORT OF ILIGAN CITY GOVERNMENT MOTOR VEHICLES

HEAVY MOTOR MOTOR

OFFICE EQUIPMENTS VEHICLES CYCLES

1 City Engineer's Office 51 23 42

2 City Mayor's Office 48 51

3 City Agriculturist Office 2 8

4 City Human Resource & Mgt. Office 1 4

5 City Accountant Office 3 5

6 City General Sevices office 6 22

7 City Planning & Development Office 4 6

8 City Civil Registrar's Office 1 -

9 City Assisssor's Office 2 11

10 City Health Office 4 4

11 City Development & Livelihood Office 2 6

12 IBJT-North Bound Terminal 1 -

13 City Auditor's Office 1 1

14 Gregorio T. Lluch Memorial & Hospital 2 2

15 Regional Trial Court 1 -

16 Philippines National Police 15 17

17 Department of Education 6 8

18 City Treasurer's Office 5 10

19

Economic Enterprise Dev't. & Mgt.

Office 7 9

20 City Administrator Office 6 1

21 City Waterwork's Office 9 12

22 City Veteninarian Office 3 8

23 City Budget Office 1 2

24 City Legal Office 1 2

25 City Social Services & Dev't. Office 4 -

26 Sangguniang Panlungsod Office 10 15

Total 51 168 246

Summary:

Heavy Equipments 51

Motor Vehicles 168

Motorcycles 246

Total 465

SCHEDULE ON CASH DISBURSING OFFICER Annex H

INCREASE GENERAL FUND TRUST FUND SPECIAL EDUCATION FUND

Name 2010 2011 2010 2011 2010 2011 Variance

1.) Bongo, Edgardo 0.03 (634.79)

(634.82)

2.) Clavano,Raymundo E. 108,075.85 405,053.25

296,977.40

3.) Cruz, Lawrence LL.

1,900,000.00

1,900,000.00

4.) Daguisonan, Betty Cosingan 0.99 10,000.99

10,000.00

5.) Generalao, Tessie Quitos (3,401.32) 3,793.42

7,194.74

6.) Mata, Lorna Mercedita - 30,036.50

30,036.50

7.) Maybituin, Louela S. 3,163.76 5,003,163.76

5,000,000.00

8.) Orbe, Alma Mejila 16.94 20.10

3.16

9.) Tarona, Linda Ababa 25,699.51 57,146.68

31,447.17

10.) Tarona, Linda Ababa (Payroll) (0.12) (0.10)

0.02

11.) Daguisonan, Betty Cosingan

26,373.75

26,373.75

12.) Generalao, Tessie Quilog

164,062.64

164,062.64

13.) Tarona, Linda Ababa

(1,517,893.00) (145,130.80)

1,372,762.20

14.) Caparida, Leilanie

(168.00) 840,423.00 840,591.00

TOTAL 133,555.64 7,408,579.81 (1,517,893.00) 45,305.59 (168.00) 840,423.00 9,678,813.76

DECREASE

Name 2010 2011 Variance

1.) Confesor, Lano Cujao 152,084.85 15,086.85

(136,998.00)

2.) Fernan, Luisita Lumain 37,773.81 6,124.81

(31,649.00)

3.) Galorio, Norma Requilme 500.00

(500.00)

4.) Isidro, Grace Lao 219,840.90 18,174.35

(201,666.55)

5.) Junsan, Virginia Pialan 47,721.80 43,721.80

(4,000.00)

6.) Lacuna, Roberto Luisma 39,264.20 -

(39,264.20)

7.) Lantay, Nicollette Dela Cruz 12,504.50 9,374.50

(3,130.00)

8.) Licayan, Perla Garguena 3,000.00 -

(3,000.00)

9.) Malanog, Luzbella Solidum 48,625.17 42,071.07

(6,554.10)

10.) Metillo, Beatrice Navidad 37,934.50 7,113.62

(30,820.88)

11.) Molo, Octavius Juarez 73,420.00 67,420.00

(6,000.00)

12.) Ochavillo, Henrietta Cainglet 42,625.40 32,625.40

(10,000.00)

13.) Pancito, Agnes 150,000.00 -

(150,000.00)

14.) Ramos, Cristino Francis 229.00 -

(229.00)

15.) Ramos, Merlyn Nadorra (9,199.03) (11,185.36)

(1,986.33)

16.) Semaña, Jaime P. 231,496.75 216,119.75

(15,377.00)

17.) Valdez, Galorio Padayhag 1,500.00 -

(1,500.00)

18.) Coronado, Alice Abarca

12,764.75 2,494.75

(10,270.00)

TOTAL 1,089,321.85 446,646.79 12,764.75 2,494.75 - - (652,945.06)

Prepared by:

Reviewed by:

EVERLY L. BACO

GULAM D. SUCOR

State Auditor I

State Auditor IV

Audit Team Member

Audit Team Leader

ANNEX I

SCHEDULE ON DISBURSING OFFICERS RETIRED, RESIGNED, DIED OR

TRANSFERRED TO OTHER GOVERNMENT AGENCIES

CY 2011

Name General Fund Trust Fund SEF Total

Alvarez, Marilou 5,000.00

5,000.00

Balat, Ernesto M. 512,519.60

512,519.60

Balucan, Lilia Cajeta 73,763.00

73,763.00

Benedictos, Jr. Rafael Alvarez 148,889.60

148,889.60

Caponong, III, Donato Chan 89,246.75

89,246.75

Cayongcat, Subaer 49,178.35

49,178.35

David, Thomas 33,402.50

33,402.50

Diamante, Jessie 45,334.75

45,334.75

Empleo, Camilo Gloria 384,371.39

384,371.39

Espinido, Visitacion 97,515.00

97,515.00

Jabonillo, Renadel 842.50

842.50

Lacsi, Eugenio 14,499.79

14,499.79

Landong, Benjamin 92,000.00

92,000.00

Lardizabal, May Mitzi 95,180.00

95,180.00

Mendoza, Carolina 15,022.25

15,022.25

Nabua, Romeo 520,404.72

520,404.72

Rosales, Agustina 9,915.56

9,915.56

Sabaduquia, Farida Grace 71,240.00

71,240.00

Sagrado, Esperidon 249,000.00

249,000.00

Tabimina, Max 3,255.00

3,255.00

Tapa, Datukan 7,151.79

7,151.79

Te, Marilyn 6,000.00

6,000.00

Villanea, Guadalupe 8,000.00

8,000.00

Ybañez, Virgilio E 25,170.75

25,170.75

Ycaro, Tessie 52,000.00

52,000.00

Lluch, Nicolo B

255,000.00

255,000.00

Sabaduquia, Faridah Badelles

535,829.70

535,829.70

Vilacorta, Mercedes

270,000.00

270,000.00

Villanueva, Evelyn Villoga

11,982.70

11,982.70

Zuñiga, Cristituto

150,000.00

150,000.00

Cantero, Andre

80,000.00 80,000.00

Macaling, Margarita

1,210.75 1,210.75

Magahin, Aida

65,723.42 65,723.42

Tejero, Helen

2,975.75 2,975.75

TOTAL 2,608,903.30 1,222,812.40 149,909.92 3,981,625.62

Prepared by:

Reviewed by:

EVERLY L. BACO

GULAM D. SUCOR

State Auditor I

State Auditor IV

Audit Team Member

Audit Team Leader

Annex J

SP AUGMENTATION OF FUND ON GENERAL SERVICES

23 Feb. 2, 2011

1021-751 12,500.00 1021-795 12,500.00

32 Feb. 4, 2011 Allocated for Kag. R. Marzo 1021-751 12,000.00 1021-795 12,000.00

46 Mar. 4, 2011 Allocated for Kag. F. Siao 1021-751 15,000.00 1021-795 15,000.00

54 Mar. 17, 2011 Allocated for Kag. R. Openiano 1021-751 16,500.00 1021-795 16,500.00

83 Apr. 8 , 2011 Allocated for Kag. A. Anghay 1021-751 25,000.00 1021-795 25,000.00

100 Apr. 27, 2011 Allocated for Kag. P. Abragan 1021-751 35,000.00 1021-795 35,000.00

103 Apr. 27, 2011 Allocated for Kag. R. Marzo 1021-751 35,861.46 1021-795 35,861.46

104 Apr. 27, 2011 Allocated for Kag. M. Sweet 1021-751 28,000.00 1021-795 28,000.00

106 May 2,2011 Allocated for Kag. F. Siao 1021-751 30,198.89 1021-795 30,198.89

115 May 5,2011 Allocated for Kag. S. Larrazabal 1021-751 20,000.00 1021-795 20,000.00

241 Oct. 27, 2011 Allocated for Kag. R. Marzo 1021-751 101,940.64 1021-795 101,940.64

262 Nov.23, 2011 Allocated for Kag. P. Abragan 1021-751 50,000.00 1021-795 50,000.00

263 Nov. 29, 2011 Allocated for Kag. P. Abragan 1021-751 200,000.00 1021-795 200,000.00

275 Dec. 5, 2011 Allocated for Kag. R. Openiano 1021-751 35,000.00 1021-795 35,000.00


Sub-total

652,000.99

652,000.99

169 Aug. 4, 2011 Allocated for Kag. RJ Magaro 1021-772 92,000.00 1021-795 92,000.00

Sub-total

92,000.00

92,000.00

29 Feb. 4, 2011 Allocated for Kag. R. Openiano 1021-793 45,000.00 1021-795 45,000.00

37 Feb.17, 2011 Allocated for Kag. B. Pacana 1021-793 45,000.00 1021-795 45,000.00


84 Apr. 8 , 2011 Allocated for Kag. M. Young 1021-793 90,000.00 1021-795 90,000.00

86 Apr. 11,2011 Allocated for Kag.M. Sweet 1021-793 45,000.00 1021-795 45,000.00

100 Apr. 27, 2011 Allocated for Kag. P. Abragan 1021-793 36,000.00 1021-795 36,000.00


108 May 2,2011 Allocated for Kag. A. Anghay 1021-793 36,000.00 1021-795 36,000.00

146 Jul. 8, 2011 Allocated for Kag. M. Sweet 1021-793 40,500.00 1021-795 40,500.00

188 Aug. 23, 2011 Allocated for Kag. R. Marzo 1021-793 85,000.00 1021-795 85,000.00

207 Oct. 5, 2011 Allocated for Kag. M. Sweet 1021-793 45,000.00 1021-795 45,000.00

241 Oct. 27, 2011 Allocated for Kag. R. Marzo 1021-793 40,000.00 1021-795 40,000.00

247 Nov. 9, 2011 Allocated for Kag. F. Siao 1021-793 45,000.00 1021-795 45,000.00

249 Nov.11, 2011 Allocated for Kag. F. Siao 1021-793 50,000.00 1021-795 50,000.00

Sub-total

661,000.00

661,000.00

44 Mar. 4, 2011 Allocated for Kag. B. Areola 1021-796 21,600.00 1021-795 21,600.00

Sub-total

21,600.00

21,600.00

183 Aug. 17, 2011 Allocated for Kag. B. Areola 1021-878-29 62,500.00 1021-795 62,500.00

Sub-total

62,500.00

62,500.00

6 Jan. 24, 2011

1021-969 500,000.00 1021-795 500,000.00

18 Feb. 1, 2011

1021-969 300,000.00 1021-795 300,000.00

70 April 5, 2011 Allocated for Kag. A. Anghay 1021-969 300,000.00 1021-795 300,000.00

88 Apr. 13, 2011 Allocated for Kag.M. Sweet 1021-969 300,000.00 1021-795 300,000.00


181 Aug. 17, 2011

Allocated for Kag. S.

Larrazabal 1021-969 200,000.00 1021-795 200,000.00

185 Aug. 19,2011 Allocated for Kag. B. Areola 1021-969 150,000.00 1021-795 150,000.00

202 Oct. 4,2011 Allocated for Kag. M. Young 1021-969 300,000.00 1021-795 300,000.00

283 Dec.29, 2011 Allocated for Kag. B. Pacana 1021-969 75,000.00 1021-795 75,000.00

Sub-total

2,625,000.00

2,625,000.00

17 Feb. 1, 2011

1021-969-26 100,000.00 1021-795 100,000.00

20 Feb. 2, 2011

1021-969-26 150,000.00 1021-795 150,000.00

21 Feb. 2, 2011

1021-969-26 150,000.00 1021-795 150,000.00

25 Feb. 4, 2011 Allocated for Kag. RJ Magaro 1021-969-26 75,000.00 1021-795 75,000.00

26 Feb. 4, 2011 Allocated for Kag. F. Siao 1021-969-26 150,000.00 1021-795 150,000.00

30 Feb. 4, 2011 Allocated for Kag. R. Marzo 1021-969-26 150,000.00 1021-795 150,000.00

38 Feb. 18, 2011 Allocated for Kag. B. Pacana 1021-969-26 382,250.00 1021-795 382,250.00

52 Mar. 17, 2011 Allocated for Kag. RJ Magaro 1021-969-26 300,000.00 1021-795 300,000.00

72 Apr. 5, 2011 Allocated for Kag. M. Sweet 1021-969-26 100,000.00 1021-795 100,000.00

84 Apr. 8 , 2011 Allocated for Kag. M. Young 1021-969-26 75,000.00 1021-795 75,000.00

90 Apr. 13, 2011

Allocated for Kag. P.

Abragan 1021-969-26 120,000.00 1021-795 120,000.00

91 Apr. 13, 2011 Allocated for Kag. F. Siao 1021-969-26 120,000.00 1021-795 120,000.00

92 Apr. 13, 2011 Allocated for Kag. R. Marzo 1021-969-26 120,000.00 1021-795 120,000.00


108 May 2,2011 Allocated for Kag. A. Anghay 1021-969-26 20,000.00 1021-795 20,000.00

129 June 2, 2011 Allocated for Kag. M. Sweet 1021-969-26 135,000.00 1021-795 135,000.00


152 Jul. 18,2011 Allocated for Kag. R. Marzo 1021-969-26 135,000.00 1021-795 135,000.00

153 Jul. 22,2011 Allocated for Kag. F. Siao 1021-969-26 135,000.00 1021-795 135,000.00

154 Jul. 22,2011 Allocated for R. Opiniano 1021-969-26 135,000.00 1021-795 135,000.00

157 Jul. 22,2011 Allocated for Kag. M. Young 1021-969-26 135,000.00 1021-795 135,000.00

174 Aug. 10, 2011 Allocated for Kag. M. Sweet 1021-969-26 45,000.00 1021-795 45,000.00

179 Aug. 16, 2011 Allocated for Kag. S. Larrazabal 1021-969-26 100,000.00 1021-795 100,000.00

186 Aug. 18, 2011 Allocated for Kag. P. Abragan 1021-969-26 180,000.00 1021-795 180,000.00

208 Oct. 5, 2011 Allocated for Kag. R. Marzo 1021-969-26 195,000.00 1021-795 195,000.00

214 Aug. 10, 2011 Allocated for Kag. M. Sweet 1021-969-26 150,000.00 1021-795 150,000.00

218 Oct. 11, 2011

Allocated for Kag. RJ .

Magaro 1021-969-26 97,500.00 1021-795 97,500.00

220 Aug. 11, 2011 Allocated for Kag. M. Young 1021-969-26 150,000.00 1021-795 150,000.00

221 Oct. 11, 2011 Allocated for Kag. F. Siao 1021-969-26 195,000.00 1021-795 195,000.00

222 Oct. 11, 2011 Allocated for Kag. R. Openiano 1021-969-26 195,000.00 1021-795 195,000.00

224 Oct. 11, 2011 Allocated for Kag. P. Abragan 1021-969-26 150,000.00 1021-795 150,000.00

Sub-total

4,479,750.00

4,479,750.00

88 Apr. 13, 2011 Allocated for Kag.M. Sweet 1021-969-36 92,200.00 1021-795 92,200.00

Sub-total

92,200.00

92,200.00


1022-772 10,000.00

1022-780 50,750.00

1022-841 25,000.00

Sub-total

100,750.00

100,750.00

Total

8,786,800.99

8,786,800.99


Sub-total

43,000.00

43,000.00

75 Apr. 6,2011 Allocated for Kag. M. Sweet 1021-878-29 125,000.00 1022-795 125,000.00

Sub-total

125,000.00

125,000.00

250 Nov.11, 2011 Allocated for Kag. F. Siao 1021-969 200,000.00 1022-795 200,000.00

Sub-total

200,000.00

200,000.00


Sub-total

10,000.00

10,000.00


234 Oct. 27, 2011 Allocated for Kag. C. Ruiz 1021-969-26 500,000.00 1022-795 500,000.00

Sub-total

700,000.00

700,000.00

Total

1,078,000.00

1,078,000.00

GRAND TOTAL

9,864,800.99

9,864,800.99

Annex K

SP AUGMENTATION OF FUND ON JANITORIAL SERVICES

77 Apr. 6,2011 Allocated for Kag. C. Ruiz 1021-751 44,000.00 1021-796 44,000.00

97 Apr. 19,2011 Allocated for Kag. M. Dalisay 1021-751 20,000.00 1021-796 20,000.00


111 May 4, 2011 Allocated for Kag. S. Larrazabal 1021-751 44,000.00 1021-796 44,000.00

131 June 7,2011 Allocated for Kag. B. Areola 1021-751 36,000.00 1021-796 36,000.00

160 Jul. 26,2011 Allocated for Kag. C. Ruiz 1021-751 45,000.00 1021-796 45,000.00

236 Oct. 27, 2011 Allocated for Kag. B. Pacana 1021-751 5,500.00 1021-796 5,500.00

240 Oct. 27, 2011 Allocated for Kag. J. Zalsos 1021-751 10,000.00 1021-796 10,000.00

246 Nov. 9, 2011 Allocated for Kag. S. Larrazabal 1021-751 50,000.00 1021-796 50,000.00

248 Nov.11, 2011 Allocated for Kag. C. Ruiz 1021-751 60,000.00 1021-796 60,000.00

268 Dec. 2,2011 Allocated for Kag. S. Larrazabal 1021-751 11,500.00 1021-796 11,500.00



277 Dec. 20, 2011 Allocated for Kag. B. Pacana 1021-751 47,150.72 1021-796 47,150.72

Sub-total

596,969.17

596,969.17


Sub-total

7,850.00

7,850.00


Sub-total

148,181.55

148,181.85



Sub-total

89,454.43

89,454.43


Sub-total

46,000.00

46,000.00

16 Feb. 1, 2011

1021-793 1,025,000.00 1021-796 1,025,000.00

27 Feb. 4, 2011 Allocated for Kag. B. Areola 1021-793 45,000.00 1021-796 45,000.00

28 Feb. 4, 2011 Allocated for Kag. S. Larrazabal 1021-793 45,000.00 1021-796 45,000.00

36 Feb.17, 2011 Allocated for Kag. B. Pacana 1021-793 25,000.00 1021-796 25,000.00

60 Feb. 21,2011 Allocated for Kag. B. Pacana 1021-793 22,500.00 1021-796 22,500.00

74 Apr. 6,2011 Allocated for Kag. B. Areola 1021-793 812,500.00 1021-796 812,500.00


82 April 8, 2011 Allocate for Kag. A. Anghay 1021-793 11,000.00 1021-796 11,000.00


131 June 7, 2011 Allocated for Kag. B. Areola 1021-793 36,000.00 1021-796 36,000.00

137 June 23, 2011 Allocated for Kag. A. Anghay 1021-793 168,750.00 1021-796 168,750.00

149 Jul. 8,2011 Allocated for Kag. M. Sweet 1021-793 168,750.00 1021-796 168,750.00

150 Jul. 18,2011 Allocated for Kag. B. Pacana 1021-793 38,250.00 1021-796 38,250.00

155 Jul. 22,2011 Allocated for Kag. C. Ruiz 1021-793 209,250.00 1021-796 209,250.00

171 Aug. 8, 2011 Allocated for Kag. A. Anghay 1021-793 67,750.00 1021-796 67,750.00

172 Aug. 8, 2011 Allocated for Kag. J. Zalsos 1021-793 105,250.00 1021-796 105,250.00

173 Aug. 10, 2011 Allocated for Kag. C. Ruiz 1021-793 69,750.00 1021-796 69,750.00

178 Aug. 15, 2011 Allocated for Kag. S. Larrazabal 1021-793 225,000.00 1021-796 225,000.00

182 Aug. 17, 2011 Allocated for Kag. B. Areola 1021-793 3,492.70 1021-796 3,492.70

184 Aug. 17, 2011 Allocated for Kag. B. Areola 1021-793 6,750.00 1021-796 6,750.00

215 Oct. 10, 2011 Allocated for Kag. A. Anghay 1021-793 45,000.00 1021-796 45,000.00

236 Oct. 27, 2011 Allocated for Kag. B. Pacana 1021-793 22,500.00 1021-796 22,500.00

238 Oct. 27, 2011 Allocated for Kag. A. Anghay 1021-793 187,500.00 1021-796 187,500.00

239 Oct. 27, 2011 Allocated for Kag. S. Larrazabal 1021-793 99,000.00 1021-796 99,000.00

240 Oct. 27, 2011 Allocated for Kag. J. Zalsos 1021-793 45,000.00 1021-796 45,000.00

242 Nov. 8, 2011 Allocated for Kag. S. Larrazabal 1021-793 187,500.00 1021-796 187,500.00

243 Nov. 8, 2011 Allocated for Kag. C. Ruiz 1021-793 232,500.00 1021-796 232,500.00

253 Nov.15, 2011 Allocated for Kag. M. Dalisay 1021-793 187,500.00 1021-796 187,500.00

255 Nov.15, 2011 Allocated for Kag. B. Areola 1021-793 232,500.00 1021-796 232,500.00

257 Nov. 16, 2011 Allocated for Kag. B. Areola 1021-793 225,000.00 1021-796 225,000.00

258 Nov. 16, 2011 Allocated for Kag. J. Zalsos 1021-793 187,500.00 1021-796 187,500.00



Sub-total

4,892,669.42

4,892,669.42


Sub-total

200,000.00

200,000.00

58 Mar. 21, 2011 Allocated for Kag. B. Pacana 1021-969 75,000.00 1021-796 75,000.00

70 Apr. 5, 2011 Allocated for Kag. A. Anghay 1021-969 200,000.00 1021-796 200,000.00


168 Aug.4, 2011 Allocated for Kag. RJ. Magaro 1021-969 150,000.00 1021-796 150,000.00

203 Oct. 4,2011 Allocated for Kag. M. Young 1021-969- 200,000.00 1021-796 200,000.00

227 Oct. 25, 2011 Allocated for Kag. P. Abragan 1021-969 200,000.00 1021-796 200,000.00

282 Dec. 29, 2011 Allocated for Kag. B. Pacana 1021-969- 71,578.75 1021-796 71,578.75





Sub-total

1,354,073.22

1,354,073.22

3 Jan. 24, 2011

1021-969-26 1,350,000.00 1021-796 1,350,000.00

33 Feb. 4, 2011 Allocated for Kag. B. Pacana 1021-969-26 50,000.00 1021-796 50,000.00

57 Mar. 17, 2011 Allocated for Kag. C. Ruiz 1021-969-26 200,000.00 1021-796 200,000.00

63 Mar. 23,2011 Allocated for Kag. J. Zalsos 1021-969-26 180,000.00 1021-796 180,000.00

64 Mar. 23,2011 Allocated for Kag. A. Anghay 1021-969-26 180,000.00 1021-796 180,000.00

65 Mar. 23,2011 Allocated for Kag. M. Dalisay 1021-969-26 180,000.00 1021-796 180,000.00

66 Mar. 23,2011 Allocated for Kag. S. Larrazabal 1021-969-26 180,000.00 1021-796 180,000.00

67 Mar.. 23,2011 Allocated for Kag. B. Areola 1021-969-26 180,000.00 1021-796 180,000.00

109 May 2,2011 Allocated for Kag. A. Anghay 1021-969-26 140,000.00 1021-796 140,000.00

124 May 16, 2011 Allocated for Kag. C. Ruiz 1021-969-26 290,000.00 1021-796 290,000.00

125 May 16, 2011 Allocated for Kag. A. Anghay 1021-969-26 166,050.00 1021-796 166,050.00

126 May16, 201 Allocated for Kag. J. Zalsos 1021-969-26 166,050.00 1021-796 166,050.00


136 June 17, 2011 Allocated for Kag. M. Dalisay 1021-969-26 166,050.00 1021-796 166,050.00

150 Jul. 18,2011 Allocated for Kag. B. Pacana 1021-969-26 52,500.00 1021-796 52,500.00

151 Jul. 18,2011 Allocated for Kag. S. Larrazabal 1021-969-26 202,500.00 1021-796 202,500.00

156 Jul. 22, 2011 Allocated for Kag.B. Areola 1021-969-26 202,500.00 1021-796 202,500.00

171 Aug. 8, 2011 Allocated for Kag. A. Anghay 1021-969-26 67,500.00 1021-796 67,500.00

172 Aug. 8, 2011 Allocated for Kag. J. Zalsos 1021-969-26 67,500.00 1021-796 67,500.00

173 Aug. 10, 2011 Allocated for Kag. C. Ruiz 1021-969-26 90,000.00 1021-796 90,000.00



192 Sept. 5, 2011 Allocated for Kag. M. Dalisay 1021-969-26 67,500.00 1021-796 67,500.00

211 Oct. 10, 2011 Allocated for Kag. J. Zalsos 1021-969-26 225,000.00 1021-796 225,000.00

212 Oct. 10, 2011 Allocated for Kag. A. Anghay 1021-969-26 225,000.00 1021-796 225,000.00

216 Oct. 10, 2011 Allocated for Kag. C. Ruiz 1021-969-26 300,000.00 1021-796 300,000.00

217 Oct. 11, 2011 Allocated for Kag. B. Areola 1021-969-26 225,000.00 1021-796 225,000.00

219 Oct. 11, 2011 Allocated for Kag. M. Dalisay 1021-969-26 225,000.00 1021-796 225,000.00

223 Oct. 11, 2011 Allocated for Kag. S. Larrazabal 1021-969-26 225,000.00 1021-796 225,000.00

236 Oct. 27, 2011 Allocated for Kag. B. Pacana 1021-969-26 75,000.00 1021-796 75,000.00

239 Dec.29, 2011 Allocated for Kag. S. Larrazabal 1021-969-26 67,500.00 1021-796 67,500.00

Sub-total

6,013,150.00

6,013,150.00

Total

13,348,347.79

13,348,348.09


Sub-total

2,446.80

2,446.80



206 Oct. 4, 2011 Allocated for Kag. M. Young 1022-778 130,000.00 1021-796 130,000.00


Sub-total

312,181.20

312,181.20


Sub-total

90,000.00

90,000.00

Total

404,628.00

404,628.00

Grand Total

13,752,975.79

13,752,976.09

Annex L

Executive Office Augmentation of Fund on General Services

316

Dec. 29,

2011

101-8859-969-

374 85,800.00 101-1999-795

85,800.00

318

Dec. 26,

2011

862,128.00

862,128.00

Total

947,928.00

947,928.00

Executive Office Augmentation of Fund on Janitorial Services

318

Dec. 26,

2011

2,000,000.00

2,000,000.00

318-B

(700,00.00)

(700,00.00)

Total

1,300,000.00

1,300,000.00

Annex M

Number of Casuals and Job Order Approved as of December 31, 2011

Department January February March April May June

Rotation RE JO Rotation RE JO Rotation RE JO Rotation RE JO Rotation RE JO Rotation RE JO

1-

15

16-

30

1-

15

16-

30

1-

15

16-

30

1-

15

16-

30

1-

15

16-

30

1-

15

16-

30

City Accounting Office 18 18 18 17 19 18

City Administrator's Office 63 67 307 67 63 334 63 67 331 67 63 412 63 67 199 67 63 305

City Agriculturist Office 30 31 30 12 7 1

City Assessor's Office 7 7 7 0 7 8 6 7 7

City Budget Office 1 1 1 1 0 0

City Civil Registrar's Office 1 11 1 12 1 12 1 11 1 10 1 9

Coop. Dev't. & Livelihood Office 35 21 22 37 25 19

City Environment Mgt. Office 38 29 27 34 19 22

City Engineer's Office 155 186 185 154 141 147

City General Services Office 26 26 29 48 28 30

City Health Office 5 7 7 13 9 8

City Human Resource Mgt. Office 11 12 12 12 9 11

City Legal Office 2 3 2 2 2 3 2 5 2 5 2 3

City Mayor's Office 9 1079 9 1114 9 1203 9 1089 9 968 9 956

City Planning & Dev't. Office 5 4 4 2 2 2

City Social Welf. & Dev't. Office 27 26 29 20 18 13

City Treasurer's Office 17 14 35 14 17 28 17 14 51 14 17 98 17 14 64 14 17 75

City Veterinarian's Office 7 8 10 22 9 9

Eco. Enterprise Dev't. Mgt. Office 156 182 242 330 309 158

Gregorio T. Lluch Mem. Hospital 110 110 152 106 65 63

Iligan City Waterworks System 153 137 154 192 143 120

Sangguniang Panlungsod Office 68 1243 63 1047 62 1088 69 1174 69 851 69 844

Sub Total 80 81 87 3462 81 80 82 3335 80 81 81 3618 81 80 87 3789 80 81 88 2900 81 80 81 2820

Grand Total 3710 3578 3860 4037 3149 3062

July August September October November December

Rotation RE JO Rotation RE JO Rotation RE JO Rotation RE JO Rotation RE JO Rotation RE JO

1-15 16-

30

1-

15

16-

30

1-

15

16-

30

1-

15

16-

30

1-

15

16-

30

1-

15

16-

30

0 20 19 18 18 8

30 34 304 67 63 264 63 67 191 67 63 328 63 67 329 67 63 580

14 4 4 5 7 7

6 6 6 7 7 7

0 0 0 0 0 0

10 1 5 1 4 1 3 1 4 1 4

1 16 15 17 26 29

20 19 27 29 29 29

137 176 175 194 182 293

27 16 14 28 28 32

6 4 2 90 90 90

10 3 8 7 7 8

2 3 2 2 2 3 2 3 2 3

4 994 9 524 9 358 12 1071 12 1004 18 1232

2 1 1 2 4 4

16 12 8 24 23 32

9 7 37 8 7 12 11 8 7 23 7 8 40 8 7 38

9 8 7 8 8 8

146 112 89 216 158 154

55 50 47 48 55 62

143 130 62 148 152 145

66 880 67 801 56 707 66 808 68 593 47 471

39 41 72 2820 75 70 77 2185 63 67 68 1755 75 70 88 3070 70 75 90 2760 75 70 75 3229

2972 2407 1953 3303 2995 3449

Annex N

LIST OF PROCUREMENT PROJECTS FOR CALENDAR YEAR 2011 (GOODS & SERVICES)

Name of procurement Number of prospective Number of prospective Name of Contractor/ Mode of Approved for Amount of Dated Remarks Bidder Invited/ Bidder Supplier Awarde Procurement the Contract Contract Awarded Purchased Bid Docs. Participated (ABC)

1 Procurment of Office 2 prospective 2 Iligan Datavision Sales Center Competitive 95,000.00 70,550.00 Janaury 5, 2011 Res. No. 002 s. 2011 Equipment (Computer, etc.) bidder purchased

Microtrade GCM Corp. Bidding 8,120.00

bidding documents

2 Procurment of Athletic 1 prospective 1 ABC Garments Competitive 700,910.00 700,000.00 February 23, 2011 Res. No. 017 s. 2011 Uniforms bidder purchased

Bidding

bidding documents

3 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 2,698,000.00 2,698,000.00 March 2, 2011 Res. No. 023 s. 2011

bidder purchased

Bidding

bidding documents

4 Procurement of Server 1 prospective 2 Microtrade Computer Center Competitive 434,625.00 198,411.90 April 13, 2011 Res. No. 032 s. 2011

bidder purchased

Iligan Datavision Sales Center Bidding 179,495.00

bidding documents

5 Procurement of Medicines 2 prospective 2 Med-Ariel Pharmaceuticals Competitive 898,030.00 343,304.40 March 30, 2011 Res. No. 038 & 063

bidder purchased

Medlink Trading Bidding 143,479.00 and s. 2011

bidding documents Medlink Trading 106,620.00 May 25, 2011

6 Procurement of Heavy 1 prospective 1 Magco Incorporated Competitive 4,800,000.00 4,725,146.58 April 6, 2011 Res. No. 030 s. 2011 Equipment (Skid Loader) bidder purchased

Bidding

bidding documents

7 Procurement of Medical 3 prospective 3 Med Asia Inc. Competitive 180,000.00 157,800.00 April 20, 2011 Res. No. 029 s. 2011 Equipment/Device bidder purchased

Bidding

bidding documents

8 Procurement of Medicines 2 prospective 2 Medlink Trading Competitive 1,976,000.00 486,190.00 May 11, 2011 Res. No. 057 & 082

bidder purchased

Euromed Lab. Bidding 74,648.00 and s. 2011

bidding documents

Medlink Trading

140,000.00 June 30, 2011 Medlink Trading 825,000.00

9 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 1,713,800.00 1,713,800.00 March 23, 2011 Res. No. 037 s. 2011

bidder purchased

Bidding

bidding documents

10 Procurement os Electrical 3 prospective 3 CPL Marketing Competitive 420,250.00 354,169.80 April 20, 2011 Res. No. 044 s. 2011 Material bidder purchased

Bidding

bidding documents

11 Procurment of Various 1 prospective 1 URC Enterprises Competitive 250,792.65 234,779.00 April 20, 2011 Res. No. 028 s. 2011 Materials bidder purchased

Bidding

bidding documents

12 Procurment of Vehicles 1 prospective 1 Tiger Motors Sales Corp. Competitive 1,868,000.00 1,868,000.00 April 13, 2011 Res. No. 031 s. 2011 (Multicabs) bidder purchased

Bidding

bidding documents

13 Procurment of Medicines 4 prospective 4 Med-Ariel Pharmaceuticals Competitive 375,000.00 80,250.00 May 4, 2011 Res. No. 045 s. 2011

bidder purchased

Bidding

bidding documents

14 Procurement of Various 2 prospective 2 JJ Horizon Competitive 6,511,500.00 3,255,750.00 May 11, 2011 Res. No. 067 s. 2011 Materials bidder purchased

E & K Ventures Bidding 3,255,750.00

bidding documents

2

15 Procurement of Medicines 4 prospective 4 Med-Ariel Pharmaceuticals Competitive 1,179,150.00 321,150.00 June 8, 2011 Res. No. 066 & 094

bidder purchased

Medlink Trading Bidding 115,650.00 and s. 2011

bidding documents Med-Ariel Pharmaceuticals 14,000.00 July 24, 2011

16 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 2,698,000.00 2,698,000.00 June 2, 2011 Res. No. 065 s. 2011

bidder purchased

Bidding

bidding documents

17 Procurement of Tires 2 prospective 2 Caliber Industrial Competitive 980,000.00 898,100.00 May 25, 2011 Res. No. 055 s. 2011

bidder purchased

Bidding

bidding documents

18 Procurement of Medicines 3 prospective 3 Medlink Trading Competitive 1,057,450.00 341,780.00 July 20, 2011 Res. No. 085 s. 2011

bidder purchased

Med-Ariel Pharmaceuticals Bidding 116,950.00

bidding documents

Medlink Trading

14,240.00 Med-Ariel Pharmaceuticals 248,000.00

19 Procurement of Spare Parts 1 prospective 1 Maxima Equipment Inc. Competitive 728,552.00 728,552.00 May 25, 2011 Res. No. 056 s. 2011

bidder purchased

Bidding

bidding documents

20 Procurement of Medical Fluids 3 prospective 3 Endure Medical Inc. Competitive 579,800.00 293,625.00 July 13, 2011 Res. No. 078 s. 2011

bidder purchased


bidding documents

21 Procurement of Electrical 3 prospective 3 URC Enterprises Competitive 309,250.00 229,095.50 June 2, 2011 Res. No. 069 s. 2011 Materials bidder purchased

Bidding

bidding documents

22 Procurment of Survey 3 prospective 3 Brima Const. & Enterprises Competitive 349,750.00 322,400.00 June 2, 2011 Res. No. 068 s. 2011 Instrument bidder purchased

Bidding

bidding documents

23 Procurement of Medicines 5 prospective 5 Endure Medical Inc. Competitive 1,051,600.00 33,456.00 June 2, 2011 Res. No. 068 & 084,

bidder purchased

Med-Ariel Pharmaceuticals Bidding 30,100.00 and 109 s. 2011

bidding documents

Q-Meds Enterprises

176,446.00 July 20, 2011

Medlink Trading

11,500.00

Med-Ariel Pharmaceuticals

13,700.00 Medlink Trading 28,800.00

24 Procurement of Reverse 5 prospective 1 Oro High Q Trading Negotiated 350,000.00 348,000.00 August 17, 2011 Res. No. 095 s. 2011 Osmosis System bidder purchased

Procurement

bidding documents

25 Procurment of Duplicating 1 prospective 1 Magnaphil Systems Inc. Competitive 106,090.00 98,900.00 July 13, 2011 Res. No. 083 s. 2011 Machine bidder purchased

Bidding

bidding documents

26 Procurment of Medicines 5 prospective 5 Medlink Trading Competitive 940,250.00 27,000.00 August 17, 2011 Res. No. 105 s. 2011

bidder purchased

Euromed Lab. Phils. Inc. Bidding 8,512.00

bidding documents

Q-Meds Enterprises


27 Procurement of Computer 2 prospective 1 Iligan Datavision Sales Center Competitive 248,500.00 244,700.00 July 6, 2011 Res. No. 081 s. 2011

bidder purchased

Bidding

bidding documents

28 Procurement of Rice 2 prospective 1 Soda Enterprises Competitive 2,698,000.00 2,698,000.00 August 10, 2011 Res. No. 093 s. 2011

bidder purchased

Bidding

bidding documents

3

29 Procurement of Various 3 prospective 2 Eng San Enterprises Negotiated 226,133.00 226,133.00 August 3, 2011 Res. No. 111 s. 2011 Materials bidder purchased

Procurement

bidding documents

30 Procurement of Server, etc. 1 prospective 1 Iligan Datavision Sales Center Competitive 1,198,500.00 1,198,500.00 August 10, 2011 Res. No. 093 s. 2011

bidder purchased

Bidding

bidding documents

31 Procurement of Medicines 5 prospective 5 Medlink Trading Competitive 1,379,520.00 16,250.00 October 5, 2011 Res. No. 129 s. 2011

bidder purchased

Q-Meds Enterprises Bidding 16,634.00

bidding documents


13,500.00

Medlink Trading

183,210.00


151,154.00

Q-Meds Enterprises

135,259.00

Q-Meds Enterprises 13,435.50


bidder purchased

Bidding

bidding documents

33 Procurement of Electrical 4 prospective 4 URC Enterprises Competitive 388,725.00 274,150.00 August 31, 2011 Res. No. 104 s. 2011 Materials bidder purchased

Bidding

bidding documents

34 Procurement of Materials 2 prospective 2 Eng San Enterprises Competitive 331,845.00 102,750.00 September 7, 2011 Res. No. 112 s. 2011

bidder purchased

URC Enterprises Bidding 166,500.00

bidding documents

35 Procurement of Materials 2 prospective 2 Eng San Enterprises Competitive 346,800.00 202,800.00 September 14, 2011 Res. No. 125 s. 2011

bidder purchased


bidding documents

36 Procurement of Medicines 1 prospective 1 Medlink Trading Competitive 375,000.00 375,000.00 October 26, 2011 Res. No. 128 s. 2011

bidder purchased

Bidding

bidding documents

37 Procurment of Laboratory 1 prospective 1 Medlink Trading Competitive 192,100.00 192,100.00 October 5, 2011 Res. No. 119 s. 2011 Supplies bidder purchased

Bidding

bidding documents

38 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 2,251,500.00 2,251,000.00 September 14, 2011 Res. No. 106 s. 2011

bidder purchased

Bidding

bidding documents

39 Procurement of Medicines 5 prospective 5 Med-Ariel Pharmaceuticals Competitive 940,290.00 33,450.00

bidder purchased


bidding documents Medlink Trading 27,000.00

40 Procurement of Various 1 prospective 1 URC Enterpries Competitive 288,140.00 288,140.00 October 12, 2011 Res. No. 124 s. 2011 Materials bidder purchased

Bidding

bidding documents

41 Procurement of Various 1 prospective 1 Ang Panday Producers Coop. Competitive 269,805.00 269,805.00 October 5, 2011 Res. No. 127 s. 2011 Materials bidder purchased

Bidding

bidding documents

42 Procurement of Kitchen 1 prospective 1 Iligan Integrated Competitive 639,324.00 636,251.00 October 26, 2011 Res. No. 123 s. 2011 Utensils bidder purchased

Manufacturer's Coop. Bidding

bidding documents

43 Procurement of Various 1 prospective 1 URC Enterpries Competitive 723,198.00 723,198.00 October 12, 2011 Res. No. 126 s. 2011 Supplies/Materials bidder purchased

Bidding

bidding documents

4

44 Procurement of Medical Fluids 3 prospective 3 Euromed Lab. Phils. Inc. Competitive 620,850.00 357,300.00 November 9, 2011 Res. No. 142 s. 2011

bidder purchased

Endure Medical Inc. Bidding 14,400.00

bidding documents

45 Procurement of Various 2 prospective URC Enterprises Competitive 409,237.50 245,737.50 October 26, 2011 Res. No. 141 s. 2011 Materials bidder purchased

E & K Ventures Bidding 145,150.00

bidding documents

46 Procurement of Computer, etc. 1 prospective 1 Iligan Datavision Sales Center Competitive 177,500.00 177,500.00 November 9, 2011 Res. No. 180 s. 2011

bidder purchased

Bidding

bidding documents

47 Procurement of Medical 2 prospective 2 Berovan Marketing Competitive 539,700.00 194,950.00 November 9, 2011 Res. No. 142 s. 2011 Supplies bidder purchased

Medlink Trading Bidding 12,300.00

bidding documents

48 Procurement of Medical Fluids 1 prospective 1 Euromed Lab. Phils. Inc. Competitive 687,400.00 267,000.00 November 9, 2011 Res. No. 144 s. 2011

bidder purchased

Bidding

bidding documents

49 Procurement of Medicines 5 prospective 5 Q-Meds Enterprises Competitive 1,219,800.00 158,175.00 December 9, 2011 Res. No. 166 s. 2011

bidder purchased


bidding documents

Medlink Trading

8,000.00

Endure Medical Inc.

255,975.00

Endure Medical Inc. 212,350.00

50 Procurement of Various 2 prospective 2 URC Enterprises Competitive 505,872.00 110,372.00 November 23, 2011 Res. No. 180 s. 2011 Supplies/Materials bidder purchased

Eng San Enterprises Bidding 395,500.00

bidding documents

51 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 2,698,000.00 2,698,000.00 October 12, 2011 Res. No. 117 s. 2011

bidder purchased

Bidding

bidding documents

52 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 883,500.00 883,500.00 November 9, 2011 Res. No. 139 s. 2011

bidder purchased

Bidding

bidding documents

53 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 919,600.00 919,600.00 November 9, 2011 Res. No. 167 s. 2011

bidder purchased

Bidding

bidding documents

54 Procurement of Foodstuff 2 prospective 2 Rimm Ventures Competitive 597,237.00 521,814.62 November 16, 2011 Res. No. 157 s. 2011

bidder purchased

Bidding

bidding documents

55 Procurement of Computer, etc. 2 prospective 2 Iligan Datavision Sales Center Competitive 600,000.00 529,650.00 November 9, 2011 Res. No. 140 s. 2011

bidder purchased

Bidding

bidding documents

56 Procurement of Computer 1 prospective 1 Iligan Datavision Sales Center Competitive 251,500.00 247,900.00 December 9, 2011 Res. No. 171 s. 2011

bidder purchased

Bidding

bidding documents

57 Procurement of Medical 2 prospective 2 Berovan Marketing Competitive 481,700.00 162,650.00 November 23, 2011 Res. No. 163 s. 2011 Supplies bidder purchased


bidding documents

58 Procurement of Foodstuff 2 prospective 2 Rimm Ventures Competitive 603,167.00 508,589.75 November 16, 2011 Res. No. 158 s. 2011

bidder purchased

Bidding

bidding documents

5

59 Procurement of Electrical 3 prospective 3 URC Enterprises Competitive 325,360.00 253,080.00 December 9, 2011 Res. No. 170 s. 2011 Materials bidder purchased

Bidding

bidding documents

60 Procurement of Medicines 4 prospective 4 Medlink Trading Competitive 528,500.00 49,045.60 December 9, 2011 Res. No. 168 s. 2011

bidder purchased


bidding documents

61 Procurement of Computer, etc. 2 prospective 2 Iligan Datavision Sales Center Competitive 600,000.00 594,130.00 December 9, 2011 Res. No. 172 s. 2011

bidder purchased

Bidding

bidding documents

62 Procurement of Various 5 prospective 5 Eng San Enterprises Competitive 1,048,595.00 576,950.00 December 9, 2011 Res. No. 169 s. 2011 Materials bidder purchased

Rigid Sales Corp. Bidding 237,000.00

bidding documents URC Enterprises 121,212.00

63 Procurement of Medicines 4 prospective 4 Q-Meds Enterprises Competitive 1,138,370.00 104,137.00 June 30, 2011 Res. No. 079s. 2011

bidder purchased


bidding documents

Endure Medical Inc.


64 Procurement of Medicines 3 prospective 1 Q-Meds Enterprises Competitive 1,020,000.00 1,020,000.00 December 9, 2011 Res. No. 167 s. 2011

bidder purchased

Bidding

bidding documents

65 Procurement of Rice 2 prospective 2 Soda Enterprises Competitive 2,312,000.00 2,312,000.00 December 9, 2011 Res. No. 175 s. 2011

bidder purchased

Bidding

bidding documents

66 Procurement of Service Vehicle 1 prospective 1 Cebu Southern Motors Corp. Competitive 1,270,000.00 1,270,000.00 December 9, 2011 Res. No. 174 s. 2011

bidder purchased

Bidding

bidding documents

67 Procurement of Service Vehicle 1 prospective 1 Cebu Southern Motors Corp. Competitive 963,000.00 963,000.00 December 9, 2011 Res. No. 173 s. 2011

bidder purchased

Bidding

bidding documents

68 Procurement of Medical 4 prospective 4 Medlink Trading Competitive 246,800.00 166,650.00 December 28, 2011 Res. No. 185 s. 2011 Equipment/Device bidder purchased

Bidding

bidding documents

69 Rental of Equipment 3 prospective 1 JJ Horizon Company Inc. Negotiated 320,000.00 181,500.00 March 2, 2011 Res. No. 022 s. 2011 (Bulldozer) bidder purchased

Procurement

bidding documents

70 Procurement of Electrical and 4 prospective 2 URC Enterprises Competitive 1,321,140.00 949,650.00 August 31, 2011 Res. No. 107 s. 2011 Other Materials bidder purchased

Bidding

bidding documents

71 Procurement of Medical 3 prospective 3 Medlink Trading Competitive 764,375.00 365,800.00 May 4, 2011 Res. No. 051 s. 2011 Supplies bidder purchased

Bidding

bidding documents

72 Procurement of Various 3 prospective 3 Eng San Enterprises Competitive 877,450.00 659,997.00 July 13, 2011 Res. No. 080 s. 2011 Materials bidder purchased


bidding documents

73 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 2,280,000.00 2,280,000.00 June 2, 2011 Res. No. 064 s. 2011

bidder purchased

Bidding

bidding documents


bidder purchased

Bidding

bidding documents

LIST OF PROCUREMENT PROJECTS AWARDED FOR CALENDAR YEAR 2011 - CIVIL WORKS

6

Name of procurement Number of prospective Number of prospective Name of Contractor/ Mode of Approved Budget for Amount of Dated Remarks Bidder Invited/ Bidder Supplier Awarde Procurement the Contract Contract Awarded Purchased Bid Docs. Participated (ABC)

1 Soil Investigation for the Proposed 1 1 GEORGE B. Negotiated 300,000.00 300,000.00 March 9, 2011 BAC Resolution No. Gymnasium Convention Center Project

PADILLA & Procurement 012 s. 2011

at Brgy. Bagong Silang & Pala-o, I.C. ASSOCIATES

2 Extension & Renovation of Barangay 1 1 BRIMA CONST. & Competitive 382,002.29 380,885.28 June 1, 2011 BAC Resolution No. Health Enter at Sitio Fuentes,

ENTERPRISES Bidding 052 s. 2011

Barangay Ma. Cristina, Iligan City

3 Imrpovement of Physician & Nurse 1 1 DICON BUILDERS Competitive 359,596.31 358,018.52 June 1, 2011 BAC Resolution No. Station (Revised) GTLMH, Barangay

CORPORATION Bidding 053 s. 2011

Pala-o, Iligan City

4 Construction of Two (2)-Classroom 6 6 LANAO Competitive 1,376,849.91 1,374,066.26 September 7, 2011 BAC Resolution No. Building Francisco LayaMemorial

VENTURES Bidding 099 s. 2011

Integrated School, Pindugangan

ENTERPRISES

Annex, Barangay Tipanoy, Iligan City

5 Construction of Two (2)-Classroom 6 5 LANAO Competitive 1,420,114.46 1,417,336.09 August 31, 2011 BAC Resolution No. Building at Iligan City East Central


School, Tambo Barangay

ENTERPRISES

Hinaplanon, Iligan City

6 Construction of Two (2)-Classroom 6 6 LANAO Competitive 1,411,862.45 1,409,057.74 September 7, 2011 BAC Resolution No. Building at Iligan City National High


School, Tambacan Annex, Barangay

ENTERPRISES

Tambacan, Iligan City

7 Construction of Two (2)-Classroom 6 5 LANAO Competitive 1,285,256.24 1,282,286.17 August 31, 2011 BAC Resolution No. Building at Acelo Badelles, Sr. MNHS,


Abuno Annex, Barngay Abuno, I.C.

8 Soil Exploration, Iligan City National 2 1 GEORGE B. Negotiated 135,000.00 135,000.00 October 19, 2011 BAC Resolution No. High School Compound, Barangay

PADILLA & Procurement 116 s. 2011

Mahayahay, Iligan City ASSOCIATES

9 Proposed Drug Treatment and 3 3 DICON BUILDERS Competitive 4,423,346.23 4,135,219.83 September 14, 2011 BAC Resolution No. Rehabilitation Center (Completion)


Barangay Abuno, Iligan City

10 Concreting of Entrance Road at Doña 3 3 R. DE MESA Competitive 2,002,355.66 1,986,918.56 September 14, 2011 BAC Resolution No. Maria Subdivision, Phase IV Bara-as

CONSTRUCTION Bidding 103 s. 2011

Tubod, Iligan City

11 Construction of Three (3)-Storey 2 1 DICON BUILDERS Competitive 7,830,057.54 7,828,106.68 December 9, 2011 BAC Resolution No. Ten(10)-Classroon Building (Revised),


ICNHS Compound, Brgy, Mahayahay I.C.

12 Construction of Three (3)-Classroom 3 2 L & L Competitive 1,430,364.47 1,420,364.47 December 9, 2011 BAC Resolution No. Building at Maria Cristina High School,


Barangay Ma. Cristina, Iligan City

13 Construction of Two (2)-Classroom 2 2 DICON BUILDERS Competitive 956,036.89 954,471.19 December 9, 2011 BAC Resolution No. Building at Del Carmen Elementary


School, Brgy. Del Carmen, Iligan City

14 Construction of Two (2)-Classroom 1 1 NASCON Competitive 969,049.38 950,501.25 December 9, 2011 BAC Resolution No. Building at Mainit Elementary School

BUILDERS Bidding 148 s. 2011

Barangay Mainit, Iligan City

7

15 Construction of Two (2)-Classroom 2 1 D.O.T. Competitive 959,310.38 954,000.00 January 18, 2011 BAC Resolution No. Building at Francisco Laya Memorial


Integrated School, Pindugangan Annex,

Barangay Tipanoy, Iligan City

16 Construction of Two (2)-Storey 3 2 R. DE MESA Competitive 4,401,680.39 4,386,578.86 December 9, 2011 BAC Resolution No. Six (6)-Classroom School Building at


Iligan City Central School, Barangay

Mahayahay, Iligan City

17 Construction of Three (3) -Classroom 5 2 NASCON BUILDERS Competitive 1,418,854.60 1,415,470.63 December 9, 2011 BAC Resolution No. Building at Bonbonon Annex, Brgy.

Bidding 150 s. 2011

Bonbonon, Iligan City (Revised)

18 Construction of Riprap at Iligan City 3 3 R. DE MESA Competitive 470,689.52 465,831.25 October 19, 2011 BAC Resolution No. National High School, Pala-o Annex,


Barangay Pala-o, Iligan City

19 Construction of Three (3)-Classroom 6 3 RRMD Competitive 1,410,826.85 1,405,416.82 December 9, 2011 BAC Resolution No. Building at Iligan City East High School


Brgy. Sta. Filomena, Iligan City

20 Construction of Three (3)-Storey 3 2 DICON BUILDERS Competitive 11,056,458.60 11,006,289.96 December 9, 2011 BAC Resolution No. Twelve(12)-Classroom School Building


(8-Classroom only) at Iligan City

National High School, Mahayahay, I.C.

21 Construction of Three (3)-Storey 3 2 R. DE MESA Competitive 5,789,521.07 5,772,417.00 December 9, 2011 BAC Resolution No. Two(2)-Classrom and Two(2)-Storey


Four(4)-Classroom attached to an existing

School Building at Iligan City East-1

Central School, Tambo, Barangay

Hinaplanon, Iligan City

22 Construction of Two (2)-Units of 2 2 NASCON Competitive 2,023,299.39 2,000,114.46 December 21, 2011 BAC Resolution No. One(1)-Storey Two(2)-Classroom School


Building (Modified) at Maria Cristina

National High School, Brgy. Maria

Cristina, Iligan City

23 Construction of One (1)-Storey 4 1 L & L Competitive 1,011,649.70 1,001,643.76 December 9, 2011 BAC Resolution No. Two(2)-Classrom 7m x 18m School


Building (Modified) at Bayug Elementary

School, Bayug, Brgy. Hinaplanon, I.C.

24 Construction of One(1)-Storey 2 2 BRIMA Competitive 1,011,649.70 1,002,634.12 December 9, 2011 BAC Resolution No. Two(2)-Classroom 7m x 18m School


Building (Modified) at Puga-an

Elementary School, Puga-an, Iligan City

25 Construction of One(1)-Storey 2 2 NASCON Competitive 1,011,649.70 994,208.30 December 21, 2011 BAC Resolution No. Two(2)-Classroom 7m x 18m School


Building (Modified) at Francisco Laya

Memorial Elementary School

Pindugangan, Tipanoy, Iligan City

26 Construction of One(1)-Storey 2 2 NASCON Competitive 1,011,649.70 999,188.91 December 21, 2011 BAC Resolution No. Two(2)-Classroom 7m x 18m School


Building (Modified) at Iligan City South

1-A Central School, Brgy. Tubod, I.C.

Annex “O”

Types of Consulting Services

Consulting services can be divided into six (6) broad categories namely: (IRR-A Annex “B”)

1. Advisory and Review Services

These services consist of the review and the provision of advice on particular

projects or problems. These include planning, system and implementation

design, financial, fiscal, legal and other professional services, as well as

management, production, inspection, testing and quality control. They also

include such services as appearances before commissions, boards or other

judicial bodies to give evidence or otherwise submit professional opinions.

2. Pre-Investment or Feasibility Studies

These are the studies which normally precede decisions to go (or not to go)

forward with specific projects. These studies may have as their objectives:

a. To establish investment priorities and sector policies – Studies conducted

for this objective include basic resource inventories, such as, river basin

surveys, transport sector surveys, and studies of alternative development

patterns and of sectors on a regional or nationwide scale;

b. To determine the basic features and the feasibility projects – Studies

toward this objective include functional designs, project site selections,

architectural and space programming and physical layout of specific

projects, preliminary designs and cost estimates, and the economic,

financial and environmental impact analyses required for project

evaluation; or

c. To define and propose changes in governmental policies, operations and

institutions necessary for the successful implementation or functioning of

investment projects – Studies undertaken in pursuit of this objective

include analyses of project related organizations, administrative problems,

planning machinery, regulatory and marketing policies, accounting and

management systems, and manpower resources and training requirements.

3. Design

This type services normally consists of three (3) phases:

a. Pre-Design Phase, which establishes the general size and scope of the project

and its location on the site. The consulting services under this category include

reconnaissance, topographical and other engineering and land surveys, soils

investigations, preparation of preliminary architectural/ engineering designs,

layouts, outline specifications, preliminary cost estimates, and specific

recommendations prior to actual design;

b. Basic Design Phase, which includes the preparation of detailed plans, designs,

working drawings, specifications, detailed cost estimates and tender documents

required for invitations of bids for construction works and equipment; and

c. Support Services During Construction, which include assistance and advice in

securing bids, tabulation and analysis of bid results, and making

recommendations on the award of construction contracts, and in preparing formal

contract documents; preparation of supplementary drawings required to suit

actual field conditions; checking detailed construction and as-built drawings,

shop and erection drawings submitted by contractors; making periodic visits to

check on the general progress of work and quality of materials and workmanship;

observing performance tests and start-up and making report thereon; and making

a final inspection and reporting of completed project.

4. Construction Supervision

Consulting services under this category include:

a. Inspection and expediting of the work;

b. Verification and checking or quantities and qualities of work accomplished by

the contractor as against the approved plans, specifications, and programs of

work;

c. Issuance of instructions for correcting on the work;

d. Verification and recommendation for approval of statements or work

accomplished and certificate of project completed by the contractor;

e. Review and recommendation for approval of progress and final billings of the

contractor; and

f. Provision of record or as-built drawing of the completed projects.

The above do not mean direction, superintendence or management of

construction.

5. Management and Related Services

The services under this category, on the other hand, include:

a. Sector policy and regional development studies;

b. Planning, feasibility, market, economic, financial, technical, operations

and sociological studies;

c. Projects management, including procurement advisory services, impact

monitoring, and post-evaluation services;

d. Production management, inventory control, and productivity

improvement;

e. Marketing management and systems;

f. Information and communications technology services, including but not

limited to, information systems design and development, and network

design and installation;

g. Institutional strengthening, organization development, manpower

requirements, training and technology transfer;

h. General management consultancy; and

i. Other related services.

6. Other Technical Services or Special Studies

Other technical services include:

a. Institution building, including organization and management studies, and

business process re-engineering and development;

b. Design and execution of training programs at different levels;

c. Provision of staff to carry out certain functions and to train their

replacements; and

d. Tasks relating to economic and financial studies such as those of tariff

structures.

Special studies include the following:

a. Soils investigations;

b. Studies, tests and process determination performed to establish design criteria for

water facilities;

c. Detailed mill, shop, and / or laboratory inspection of materials and equipments;

d. Land surveys, establishment of boundaries and monuments, and related office

computations and drafting;

e. Parcellary surveys;

f. Engineering surveys (for design and construction) and photogrammetry;

g. Assistance in litigation arising from the development or construction of projects

and in hearings before various approving and regulatory agencies;

h. Investigation involving detailed consideration of the operation, maintenance, and

overhead expenses; and the preparation of rate schedules; earning and expense

statements, feasibility studies, appraisals, evaluations, and material audits or

inventories required for certification of force account construction performed by

the agencies;

i. Preparation of environmental statements and assistance to the agencies in public

hearings;

j. Preparation of operating instructions and manuals for facilities and training of

personnel and assistance in initial operation of facilities;

k. Designs to meet unique and / or above normal requirements brought about by

severe earthquakes, tornadoes, or blasts, or satisfy unique or abnormal tolerances,

safety requirements, etc.;

l. Site and physical planning;

m. Environmental and other aspects of planning;

n. Housing;

o. Interior design;

p. Studies on preservation and restoration of historical, cultural, and artworks;

q. Landscaping;

r. Construction management; and

s. Defense systems design, including self-reliance defense program.

Other specialized expertise not included in the above categories and to be provided for a

client in the performance of a specified task over a specified period of time may also be

considered as consulting services.

Annex P

List of Consultants

CY 2011

NAME ASSIGNMENT PERIOD MONTHLY

(Consultant on) RATE

1 Abao, Apolinario A. Barangay Operations 07/01/11-09/30/11 P 6,000.00

10/01/11-12/31/11

2 Abragan, Providencio Sr. P. Peace and Order and Transportation 07/01/11-12/31/11 15,000.00

3 Cabornay, Alfonso A. Senior Citizens Affairs Office 05/01/11-08/31/11 20,000.00

10/01/11-10/31/11

11/01/11-12/31/11 10,000.00

4 Cuevas, Priscilla G. Barangay Affairs 05/01/11-06/30/11 7,000.00

07/01/11-09/30/11

10/01/11-12/31/11

5 Edmilao, Mario O. People's Complaints & Action Center 07/01/11-09/30/11 18,000.00

10/01/11-12/31/11

6 Gandamra, Saidali C. Muslim & Higaonon Affairs & Peace Initiatives 07/01/11-09/30/11

12,000.00

7 Garcia, Virgilio C. Information Officer 07/01/11-09/30/11 8,000.00

10/01/11-12/31/11

8 Garcillano, Tomas A. Jr. Legal Matters 07/01/11-09/30/11 15,000.00

10/01/11-12/31/11

9 Justo, Saturnino B. Special Operations 07/01/11-09/30/11 13,800.00

Security, Peace & Order Situation of Iligan City 10/01/11-12/31/11

10 Macarimbor, Hadja Fatima D. Property Caretaker 07/01/11-09/30/11 2,000.00

10/01/11-12/31/11

11 Maglasang, Demosthenes P. Special Operations 07/01/11-09/30/11 10,000.00

Personnel Matters for CMO for a Good Quality 10/01/11-12/31/11

Public Service

12 Manaloto, Crispina B. Barangay Affairs 05/01/11-06/30/11 7,000.00

07/01/11-09/30/11

10/01/11-12/31/11

13 Manseras, Romeo E. Special Operations 07/01/11-09/30/11 25,000.00

10/01/11-12/31/11

14 Nadorra. Ladislao Q. Environmental Programs 07/01/11-09/30/11 13,000.00

10/01/11-12/31/11

15 Palafox, Editha Y. Special Operations 07/01/11-09/30/11 15,000.00

10/01/11-12/31/11

16 Siao, Norma Angel B. Special Operations 07/01/11-09/30/11 15,000.00

10/01/11-12/31/11

17 Suerte, Sonny C. Special Operations Officer 07/01/11-09/30/11 20,000.00

10/01/11-12/31/11

18 Tolentino, Lorna O. Communications 07/01/11-09/30/11 10,000.00

10/01/11-12/31/11

19 Israel, Cornelio Engineer 07/01/11-09/30/11 15,000.00

10/01/11-12/31/11

20 Ogoc, Fermore T. Water System and Electro Mechanical Works 07/01/11-09/30/11 15,000.00

10/01/11-12/31/11

21 Tompong, Macario M. Engineer 07/01/11-09/30/11 15,000.00

10/01/11-12/31/11

NAME ASSIGNMENT PERIOD MONTHLY

(Consultant on) RATE

22 Caga, Raides G. Consultant Physician 07/01/11-12/31/11 25,000.00

23 Briones, Adolfo L., Sr. Consultant Physician 07/01/11-12/31/11 25,000.00

24 Yañez, Alejo A. Consultant Physician 07/01/11-12/31/11 20,000.00

Annex Q

Republika ng Pilipinas

LUNSOD NG ILIGAN

Tanggapan ng Sangguniang Panlungsod

REGULAR SESSION HELD ON FEBRUARY 20, 2012

PRESENT:

Hon. Henry C. Dy, City Vice Mayor

Hon.

Hon.

Ruderic C. Marzo,

Providencio A. Abragan, Jr.,

Presiding Officer

Member

Member

Hon. Frederick W. Siao, Member

Hon. Marlene L. Young, Member

Hon. Simplicio N. Larrazabal III, Member

Hon. Moises G. Dalisay, Jr., Member

Hon. Ariel P. Anghay, Member

Hon. Michelle E. Sweet, Member

Hon. Bayani C. Areola, Member

Hon. Chonilo O. Ruiz, Member

Hon. Roy L. Openiano, Member

Hon. Jose L. Zalsos, Member

Hon. Bernard Y. Pacaña, Member

Hon. Riza Jane P. Magaro, Member

ABSENT:

NONE

RESOLUTION NO. 12-134

RESOLUTION APPROVING RESOLUTION NO. 04, SERIES OF 2011 OF

ILIGAN CITY DISASTER RISK REDUCTION AND MANAGEMENT

COUNCIL (ICDRRMC) WHICH APPROVED THE BUDGET PROGRAMMING

FOR THE 5% CITY DISASTER RISK REDUCTION MANAGEMENT

(CDRRM) FUND 2011 IN THE TOTAL AMOUNT OF NINETY-SIX MILLIOM

FOUR HUNDRED EIGHT THOUSAND PESOS (P96,408,000.00) ONLY.

WHEREAS, presented for consideration of the body was an Endorsement dated

September 16, 2011 from the Honorable, City Mayor Lawrence Ll. Cruz relative to the

budget programming of the Calamity Fund of the city, for action;

WHEREAS, Republic Act No. 10121 is an act strengthening the Philippine

Disaster Risk Reduction and Management System providing for the National Disaster

Risk Reduction and Management Plan and mandating the guidelines appropriating funds

therefore and for other purposes;

WHEREAS, Sec. 21 of said RA 10121 state that the Local Calamity Fund shall

henceforth be known as the Local Disaster Risk Reduction and Management Fund

(LDRRMF), of which thirty percent (30%) shall be allocated as Quick Response Fund

(QRF) or stand-by fund for relief and recovery program and seventy percent (70%) for

preparedness and mitigation programs;

WHEREAS, from the appropriated amount, there is a remaining amount of P46,408,000.00 derived from the 2010 Calamity Fund and the amount of P50,000.000.00

from the 2011 Calamity Fund which was then subjected for budget programming by the

Iligan City Disaster Reduction and Management Council (ICDRRMC) under its

Resolution No. 04, s. of 2011 which was submitted to this body for deliberation and

action;

WHEREAS, on motion of Member Chonilo O. Ruiz, duly seconded by Members

Ruderic C. Marzo, Providencio A. Abragan Jr., Moises G. Dalisay, Jr., Bayani C. Areola,

Jose L. Zalsos and Bernard Y. Pacaña

(Page 2 of Res. No. 12-134)

BE IT RESOLVED, AS IT IS HEREBY RESOLVED, By the Sangguniang

Panlungsod of Iligan to APPROVE, as it hereby APPROVES, Resolution No. 04, Series

of 2011 of the Iligan CityDisaster Risk Reduction and Management Council

(ICDRRMC) which approved the budget programming for the 5% City Disaster Risk

Reduction Management (CDRRM) Fund 2011 in the total amount of Ninety-Six Million

Four Hundred Eight Thousand Pesos (P96,408,000.00) Only, to wit:

DRR PROGRAM

AREA

PROJECT ACTIVITIES BUDGET

ALLOCATIO

N

I. PREPAREDNESS

AND

MITIGATION

(70%)

A. Institutionalization and Capacity Building

1. DisasterRisk Management Skills Trainings/Orientations and Seminars/Conferences (these include venue, transportation,

training materials & equipment, documentation cost and other incidental cost related to particular training, travel expenses and uniform)

P 1,585,600.00

2. Repair and rehabilitation / extension of existing Emergency

811 Office to serve as operation center and mini-stockpile warehouse / stockroom

1,500,000.00

3. Acquisition of I unit Fiber Glass Boat 1,000,000.00

4. Acquisition of 1 unit 4 wheel-drive Rescue Vehicle 1,000,000.00

5. Acquisition of Rescue Equipment and Medical Supplies 1,000,000.00

6. Acquisition of 2 units Heavy Equipment 40,000,000.00

7. Acquisition of 2 units Rubber Boat 500,000.00

8. Repair of Ambulance, Light and Heavy Equipment 2,500,000.00

B. Strengthening the City DRRM Council and Constituencies 1,700,000.00

City Disaster Risk reduction and Management Planning/Implementation of Plans (to include Disaster Risk Reduction and Management Council Disaster Risk Reduction

and Management Office, Barangay Disaster Risk Reduction and Management Committee, Regional Disaster Risk

Reduction Management Council, NGOs, Tri-media Groups and others)

Disaster Management Related Activities (to include production of advocacy materials, conduct of advocacy and awareness activities, production of maps)

Technical Assistance to BDRRMCs (to include of Disaster Risk Assessment and Analysis)

C. DRR/CCA Actions

1. Multi-hazard Communication and Warning Systems 800,000.00

2. Flood Control and Climate Change Projects 15,000,000.00

3. Acquisition of Survival Kits 900,000.00

Sub-Total P 67,485,600.00

II. RELIEF,

RESPONSE

AND

RESCUE(30%)

A. Relief Goods (Food and Non-Food items and Medicines) 15,300,000.00

B. Relief Goods (Fuel and lubricants for disaster response,

rescue, monitoring and relief transportation)

2,122,400.00

C. Damage Assessment and Needs Analysis 300,000.00

D. Rehabilitation and Receovery 11,200,000.00

Sub-Total P 28,922,400.00

TOTAL P 96,408,000.00

(VOTING BY ROLL CALL: MARZO, “Yes”; ABRAGAN, “Yes”; SIAO, “Yes”;

YOUNG, “Yes”; LARRAZABAL, “Yes”; DALISAY, “Yes”; ANGHAY, “Yes”;

SWEET, “Yes”; AREOLA, “Yes”; RUIZ, “Yes”; OPENIANO, “Yes”; ZALSOS,

“Yes”; PACAÑA, “Yes”; AND MAGARO, “Yes”).

CARRIED unanimously.

~~~~~~~~~~~~~~~~~~~

Annex R

Office of the City Mayor

ILIGAN CITY DISASTER RISK REDUCTION AND MANAGEMENT COUNCIL OF ILIGAN Disaster Risk Reduction and Management Operations Center

Del Pilar Sr., Poblacion, Iligan City

Tel./Fax No. (063)225-3215 or Mobile Nos.

EXCERPTS FROM THE MINUTES OF ILIGAN CITY DISASTER RISK REDUCTION MANAGEMENT COUNCIL IN ITS MEETING ON THE 9th DAY OF

SEPTEMBER 2011 AT SP SESSION HALL, LEGISLATIVE BUILDING, ILIGAN CITY HALL, BUHANGINAN HILLS, PALA-O, ILIGAN CITY

PRESENT :

Hon. Lawrence Ll. Cruz……………………………… Chairman, ICDRRMC & City Mayor Presiding Officer

Hon. Henry C. Dy ……………………………………. Co-Chairman, ICDRRMC & City Vice Mayor

Engr. Jane J. Docallos, MNSA ……………………. Vice Chair for Preparedness, ICDRRMC & City Director, DILG-Iligan

Ms. Grace Joy O. Saquilabon ……………………..

Vice Chair for Response, ICDRRMC &

Head of CSWD Arch. Gil R. Balondo …………………………………. Vice Chair for Recovery & Rehabilitation,

ICDRRMC & Head of CPDO

Mr. Arnel P. Bendijo …………………………………. Mr. Joel M. Ali …………..…………………………….

Member, ICDRRMC & Head of ICDRRMO Representative of CHO & Sanitation Inspector II

Ms. Sonia A. Llanes …………….…………………… Ms. Renefe M. Padilla ……………………………….

Representative of CEMO & OIC – Research Member, ICDRRMC & Head of Iligan City Council Women

Engr. Franklin D. Maata ……………………………. Ms. Marina P. Jumanlo ………………………………

Mr. Allan B. Padilla ……………………………………

Member, ICDRRMC & Head of CEO Member, ICDRRMC & Head of CBO

OCD Coordinator for Iligan City ICDRRMC & Head of Admin & Training Section of ICDRRMO

Mr. Cesar D. Bastida ………………………………… Ms. Genevieve C. Amodia ………………………….

Representative of DepEd & DepEd – PFC Member, ICDRRMC & Chapter Administrator, Philippine Red Cross – Iligan

Mr. Remegio S. Cabañog ………………………….. Member, ICDRRMC & Provincial Head, DOLE – Iligan

MR. Reynaldo C. Roque ……………………………. Member, ICDRRMC & Head of Housing &

Resettlement Office PCI Andro E. Gomez ………………………………… Representative of PNP-ICPO & PNP Chief

OPB

Maj. John Mark S. Competente …………………. Representative of Phil. Army – Iligan & Operations Officer, 2nd Mechanized Infantry Brigade

Lt. Dann August A. Carino ………………………… Member, ICDRRMC & Station Commander of CGS – Iligan

SFO3 Arnulfo G. Nabua II ………………………… Representative of BFP & Senior Fire Officer

of BFP

PRESENT : (Member Office / Agency not represented)

DENR – Iligan DTI – Iligan

City Agriculture’s Office City Development & Livelihood Office City Veterinarian’s Office ACDVs (4-CSOs & 1 – private sector) ABC President City General Service Office

City Administrator’s Office

ICDRRMC RESOLUTION NO. 4, Series of 2011

“RESOLUTION APPROVING THE BUDGET PROGRAMMING FOR THE 5%

CDRRM FUND 2011 WHICH EMBODIES THE DRR PROGRAM/PROJECT/ (page 2 of ICDRRMC Res. No. 04)

ACTIVITIES OF ILIGAN CITY DISASTER RISK REDUCTION AND MANAGEMENT COUNCIL (ICDRRMC) THRU ILIGAN CITY DISASTER RESK

REDUCTION AND MANAGEMENT OFFICE (ICDRRMO) IN THE TOTAL AMOUNT OF NINETY-SIX MILLION FOUR HUNDRED EIGHT THOUSAND PESOS (Php 96,408,000.00)’

WHEREAS, Republic Act No. 10121 is an act strengthening the Philippines Disaster Risk Reduction and Management System providing for the National Disaster Risk Reduction and Management Framework and Institutionalizing the National Disaster Risk Reduction and

Management Plan, appropriating funds therefore and for other purposes;

WHEREAS, Sec. 21 of saidRA 10121 states that the present Local Calamity Funds shall

henceforth be known as the Local Disaster Risk Reduction and Management Fund (LDRRMF). Not less than five percent (5%) of the estimated revenue from regular sources shall be set aside as the LDRRMF to support disaster risk management activities such as, but not limited to, pre-

disaster preparedness programs including training, purchasing life-saving rescue equipment, supplies and medicines for post disaster activities, and for the payment of premiums on calamity insurance;

WHEREAS, Sec. 21 of saidRA 10121 further states that of the amount appropriated for

LDRRMF, thirty percent (30%) shall be allocated as Quick Response Fund (QRF) or stand-by

fund for relief and recovery programs in order that situation and living conditions of people in communities or areas stricken by disasters, calamities, epidemics of complex emergencies, may be normalized as quickly as possible;

WHEREAS, a Stakeholders’/Disaster Risk Reduction and Management Meeting was held

on August 22, 201110:00 AM at the City Mayor’s Office presided by Hon, Lawrence Ll. Cruz on the subject of budget programming of the Php 96,408,000.00 comprising the Calamity Fund of Php 46,408,000.00 and 2010 and Php 50,000,000.00 from the 2011 fund;

WHEREAS, a Disaster Risk Reduction and Management Final Meeting was held on

August 25, 2011 9:00 AM at CPDO Conference Room, presided by Mr. Pacificador M. Lluch,

Jr., Acting City Administrator on the subject to finalize the list of DRR Projects / Activities for inclusion in the CDRRM Fund 2011 Budget Programming for presentation to ICDRRMC and approval;

WHEREAS, Iligan City Disaster Risk Reduction and Management Council (ICDRRMC)

held its 3rd Quarter, CY 2011 Council Meeting on the 9th day of September 2011 9:00 AM held

at SP Session Hall, Legislative Bldg., Iligan City Hall, Buhanginan Hills, Pala-o, Iligan City presided by Hon. Lawrence Ll. Cruz, City Mayor & Chairman, ICDRRMC;

WHEREAS, presented for consideration by the body the Budget Programming for the 5% CDRRM Fund 2011 of Iligan City Disaster Risk Reduction and Management Council

(ICDRRMC) thru Iligan City Disaster Risk Reduction and Management Office (ICDRRMC) in the total amount of Ninety-Six Million Four Hundred Eight pesos (Php 96,408,000.00);

WHEREAS, the said budget allocates projects / activities of Iligan City Disaster Risk Reduction and Management Council (ICDRRMC) thru Iligan City Disaster Risk Reduction and Management Office (ICDRRMC) for its DRR Program Areas; (a) Seventy Percent (70%) of Five

Percent (5%) CDRRM Fund for preparedness and mitigation programs in the total amount of Sixty-Seven Million Four Hundred Eighty-Five Thousand Six Hundred pesos (Php 67,485,600.00), and; (b) Thirty Percent (30%) of Five Percent (5%) CDRRM Fund for relief,

response and rescue programs in the total amount of Twenty-Eight Million Nine Hundred Twenty-Two Thousand Four Hundred pesos (Php 28,922,400.00);

(page 3 of ICDRRMC Res. No. 04)

WHEREAS, in order to catch up with the budget against which the 5% CDRRM Fund

have been appropriated, there is a need for its soonest approval; NOW THEREFORE, on motion of Arch. Gil R. Balondo, CPDO Officer & Vice Chair for

Recovery and Rehabilitation, ICDRRMC and duly seconded by Hon. Lawrence Ll. Cruz, City Mayor & Chairman, ICDRRMC.

BE IT RESOLVED, AS IT IS HEREBY RESOLVED, By the Iligan City Disaster Risk Reduction and Management Council (ICDRRMC) to APPROVE, as it hereby APPROVES, the Budget Programming for the %% CDRRM Fund 2011 which embodies the DRR Program /

Projects of Iligan City Disaster Risk Reduction and Management Council (ICDRRMC) thru Iligan City Disaster Risk Reduction and Management Office (ICDRRMO) in the total amount of Ninety-Six Million Four Hundred Eight Thousand pesos (Php 96,408,000.00), to wit:

BUDGET PROGRAMMING FOR THE 5% CDRRM FUND 2011

In the Amount of P96,408,000.00

DRR PROGRAMAREA

PROJECT ACTIVITIES BUDGET ALLOCATION

I. PREPAREDNESS AND MITIGATION

(70%)


9. Disaster Risk Management Skills Trainings/Orientations and Seminars/Conferences

(these include venue, transportation, training materials & equipment, documentation cost and

other incidental cost related to particular training, travel expenses and uniform)

P 1,585,600.00

10. Repair and rehabilitation / extension of existing Emergency 811 Office to serve as operation center and mini-stockpile warehouse / stockroom

1,500,000.00







B. Strengthening the City DRRM Council and Constituencies

1,700,000.00

City Disaster Risk reduction and Management Planning/Implementation of Plans (to include Disaster

Risk Reduction and Management Council Disaster Risk Reduction and Management Office, Barangay Disaster Risk Reduction and Management Committee, Regional

Disaster Risk Reduction Management Council, NGOs, Tri-media Groups and others)

Disaster Management Related Activities (to include

production of advocacy materials, conduct of advocacy and awareness activities, production of maps)


C. DRR/CCA Actions




Sub-Total P 67,485,600.00

(page 4 of ICDRRMC Res. No. 04)

II. RELIEF, RESPONSE AND

RESCUE (30%)

A.Relief Goods (Food and Non-Food items and Medicines) 15,300,000.00

B.Relief Goods (Fuel and lubricants for disaster response, rescue, monitoring and relief transportation)

2,122,400.00


D. Rehabilitation and Recovery 11,200,000.00

Sub-Total P28,922,400.00

TOTAL P96,408,000.00

I HEREBY CERTIFY to the correctness of the foregoing resolution.

APPROVED :


CITY OF ILIGAN

Iligan City Disaster Risk Reduction and Management Office

BUDGET PROGRAMMING FOR THE 5% CDRRM FUND 2011

In the Amount of P96,408,000.00

DRR

PROGRAMAREA PROJECT ACTIVITIES BUDGET

ALLOCATION

I. PREPAREDNESS AND MITIGATION

(70%)


11. Disaster Risk Management Skills

Trainings/Orientations and Seminars/Conferences (these include venue, transportation, training materials & equipment, documentation cost and

other incidental cost related to particular training, travel expenses and uniform)

P 1,585,600.00

12. Repair and rehabilitation / extension of existing Emergency 811 Office to serve as operation center

and mini-stockpile warehouse / stockroom

1,500,000.00







B. Strengthening the City DRRM Council and Constituencies

1,700,000.00

City Disaster Risk reduction and Management Planning/Implementation of Plans (to include Disaster

Risk Reduction and Management Council Disaster Risk Reduction and Management Office, Barangay Disaster

Risk Reduction and Management Committee, Regional Disaster Risk Reduction Management Council, NGOs, Tri-media Groups and others)

Disaster Management Related Activities (to include

production of advocacy materials, conduct of advocacy and awareness activities, production of maps)


C. DRR/CCA Actions




Sub-Total P 67,485,600.00

II. RELIEF, RESPONSE AND

RESCUE (30%)

A.Relief Goods (Food and Non-Food items and Medicines)

15,300,000.00

B.Relief Goods (Fuel and lubricants for disaster response, rescue, monitoring and relief transportation)

2,122,400.00


D. Rehabilitation and Recovery 11,200,000.00

Sub-Total P28,922,400.00

TOTAL P96,408,000.00

Prepared by: Noted by: Approved by:

Annex S

AUGMENTATION OF ALLEGED SAVINGS in OTHER ITEMS within the SAME EXPENSE CLASS - EXECUTIVE OFFICE

EXECUTIVE ORDER NO.

DATE DESCRIPTIVE TITLE FROM AMOUNT TO AMOUNT

53 Mar. 23,2011 1091-769 200,000.00 1091-841 200,000.00

60 Mar. 29,2011 1032-878-39 22,000.00 1032-969 22,000.00

59 Mar. 29,2011 8721-769 10,000.00 8721-969 10,000.00

66 Apr. 4,2011 8821-761 10,000.00 8821-969 10,000.00

72 Apr.13,2011 1101-755 11,000.00 1101-841 11,000.00

78 Apr.18,2011 1101-783 160,000.00 1101-969 160,000.00

82 Apr.20,2011 8731-771 500.00 8731-969 12,500.00

8731-773 12,000.00

93 May 3, 2011 1031 90,000.00 1031-751 15,300.00

1031-755 24,300.00

1031-772 14,400.00

1031-761 27,000.00

1031-841 9,000.00

94 May 9,2011 8971-751 10,000.00 8971-969 10,000.00

101 May 16,2011 4421-969 50,000.00 4421-751 50,000.00

107 May 30,2011 1061-811-2 50,000.00 1061-761 60,000.00

1061-811-3 26,000.00 1061-841 50,000.00

1061-772 5,000.00

1061-771 1,500.00

1061-852 27,500.00

108 May 30,2011 1101-815 11,250.00 1101-761 26,145.00

1101-823 14,895.00

116 June 8,2011 1032-878-39 22,000.00 1032-969 22,000.00

142 July 11, 2011 8721-755 4,500.00 8721-969 4,500.00

146 July 13, 2011 8731-969-10 10,000.00 8731-969 10,000.00

173 Aug. 8, 2011 8771-760 40,000.00 8771-969 40,000.00

174 Aug. 8, 2011 1091-969-41 50,000.00 1091-969 50,000.00

181 Aug. 22, 2011 9931-740 500,000.00 9931-742 500,000.00

182 Aug. 22, 2011 9931-749-1 400,000.00 9931-742 400,000.00

183 Aug. 23, 2011 8771-760 100,000.00 8771-811 100,000.00

186 Aug. 24, 2011 7621-841 10,000.00 7621-755 10,000.00

188 Aug. 31, 2011 1071-823 35,000.00 1071-969 35,000.00

189 Aug. 31, 2011 1041-751 30,000.00 1041-841 30,000.00

190 Aug. 31, 2011 8754-761 100,000.00 8754-841 100,000.00

206 Sept. 15, 2011 8754-761 900,000.00 8754-841 900,000.00

207 Sept. 15, 2011 8731-751 19,010.00 8731-969 25,260.00

8731-771 250.00

8731-773 6,000.00

214 Sept. 22, 2011 1011-765 500,000.00 1011-882 500,000.00

224 Oct. 7, 2011 1032-878-39 15,000.00 1032-841 15,000.00

225 Oct. 10, 2011 1071-771 5,000.00 1071-751 83,150.00

1071-761 62,500.00

1071-774 15,650.00

241 Oct. 24, 2011 1111-841 30,000.00 1111-969 30,000.00

242 Oct. 24, 2011 9931-701 1,000,000.00 9931-742 1,000,000.00

243 Oct. 24, 2011 1091-841 100,000.00 1091-761 200,000.00

1091-969 100,000.00 1091-756 200,000.00

1091-969-41 200,000.00

244 Oct.24,2011 1081-751-1 50,000.00 1081-751 50,000.00

245 Oct.24,2011 8731-773 6,000.00 8731-841 10,000.00

8731-969 4,000.00

246 Oct.24,2011 8821-1-751 18,000.00 8821-1-841 18,000.00

247 Oct.24,2011 9931-969-20 250,000.00 9931-969-25 250,000.00

249 Oct.24,2011 Salaries savings,Aug.1 to Oct. 31 1081-701 190,260.00 1081-723 190,260.00

252 Nov. 3,2011 Laboratory Expenses 8771-760 40,000.00 8771-751 40,000.00

253 Nov. 3,2011 7611-772 15,000.00 7611-774 15,000.00

254 Nov. 3,2011 1101-969-442 10,560.00 1101-841 10,560.00

255 Nov. 3,2011 101-8751-841 18,000.00 101-8751-761 28,000.00

101-8751-969 10,000.00 101-8751-2-761 40,000.00

101-8751-2-841 30,000.00 101-8751-3-761 30,800.00

101-8751-2-969 10,000.00

EXECUTIVE ORDER NO.


101-8751-3-841 25,000.00

101-8751-3-969 5,800.00

267 Nov.21, 2011

6511-795 13,406.00 101-6541-772 2,000.00

101-6541-751 9,106.00

101-6541-969 2,300.00

264 Nov.21,2011 1031-772 10,000.00 1031-969 24,000.00

1031-771 14,000.00

265 Nov.21,2011 4421-969 170,000.00 4421-760 170,000.00

271 Nov.24,2011 1051-771 10,000.00 1051-755 10,000.00

272 Nov.24,2011 1131-772 16,000.00 1131-841 16,000.00

1131-969-55 50,000.00 1131-761 50,000.00

275 Nov.24,2011 1031-751 30,000.00 1031-969 30,000.00

282 Nov.29,2011 1158-2-751 15,000.00 1158-2-969 15,000.00

284 Dec.1,2011 8971-753 21,000.00 8971-969 21,000.00

286 Nov.6,2011 Extra cash Gift 9931-724 6,620,000.00 9931-749 6,620,000.00

287 Nov. 26,2011 Salaries savings, Nov. 1 to Dec. 31 1081-701 95,040.00 1081-723 306,840.00

1081-701 31,800.00

1081-713 78,000.00

1081-714 78,000.00

1081-711 24,000.00

288 Nov.6,2011 1061-771 2,800.00 1061-761 50,000.00

1061-969 10,000.00

1061-841 4,200.00

1061-811-3 33,000.00

296 Dec.12,2011 4421-761 167,000.00 4421-760 352,000.00

4421-767 240,000.00 4421-841 15,000.00

4421-751 40,000.00

303 Dec. 16, 2011 8811-767 200,000.00 8811-969 104,165.00

8811-771 2,342.00 8811-841 50,000.00

8811-774 15,600.00 8811-1-969 30,000.00

8811-815 82,663.00 8811-1-841 30,000.00

8811-969-19 600.00 8812-761 100,000.00

8811-1-751 30,000.00 8812-757 8,000.00

8811-1-772 13,000.00 8812-841 50,000.00

8812-751 11,960.00 8812-969 10,000.00

8812-772 1,000.00 8821-841 5,000.00

8812-751 18,000.00

8821-772 12,000.00

304 Dec. 16,2011 1032-753 50,000.00 1032-761 50,000.00

305 Dec. 16,2011 7611-772 18,000.00 7611-767 18,000.00

308 Dec. 16,2011 8731-771 250.00 8731-841 7,750.00

8731-751 7,500.00

314 Dec.26,2011 8731-724 90,000.00 8731-795 250,000.00

8731-725 160,000.00

321 Dec. 29, 2011 1091-751 5,000.00 1091-969 110,000.00

1091-755 2,000.00

1091-756 1,000.00

1091-761 100,000.00

1091-841 2,000.00

323 Dec. 29, 2011 1091-772 14,000.00 1091-841 55,700.00

1091-761 20,000.00 1091-969 50,000.00

1091-755-1 3,000.00

1091-751-2 58,000.00

1091-756 10,700.00

Total 14,311,036.00 14,311,036.00

Prepared by:

Verified by:

EVERLY L. BACO

GULAM D. SUCOR

State Auditor I

State Auditor IV

Audit Team Member

Audit Team Leader

Annex S

AUGMENTATION OF ALLEGED SAVINGS in OTHER ITEMS within the SAME EXPENSE CLASS - LEGISLATIVE OFFICE

LEGISLATIVE ORDER NO.


3 Jan. 24, 2011 1021-969-26 1,350,000.00 1021-796 1,350,000.00

4 Jan. 24, 2011 1021-969-26 50,000.00 1021-969 50,000.00

6 Jan. 31, 2011 1021-969 500,000.00 1021-795 500,000.00

8 Jan. 31, 2011 1021-973 100,000.00 1021-969 100,000.00

9 Jan. 31, 2011 1021-969-26 10,000.00 1021-969 10,000.00

10 Jan. 31, 2011 1021-969-26 25,000.00 1021-969 25,000.00

11 Jan. 31, 2011 1021-973 20,000.00 1021-969 20,000.00

15 Feb. 1, 2011 1021-969-26 200,000.00 1021-751 200,000.00

16 Feb. 1, 2011 1021-793 1,025,000.00 1021-796 1,025,000.00

17 Feb. 1, 2011 1021-969-26 100,000.00 1021-795 100,000.00

18 Feb. 1, 2011 1021-969 300,000.00 1021-795 300,000.00

19 Feb. 2, 2011 1021-969-26 20,000.00 1021-969 20,000.00

20 Feb. 2, 2011 1021-969-26 150,000.00 1021-795 150,000.00

21 Feb. 2, 2011 1021-969-26 150,000.00 1021-795 150,000.00

22 Feb. 2, 2011 1021-878-30 250,000.00 1021-751 250,000.00

23 Feb. 2, 2011 1021-751 12,500.00 1021-795 12,500.00


26 Feb. 4, 2011 Allocated for Kag. F. Siao 1021-969-26 150,000.00 1021-795 150,000.00

27 Feb. 4, 2011 Allocated for Kag. B. Areola 1021-793 45,000.00 1021-796 45,000.00

28 Feb. 4, 2011 Allocated for Kag. S. N. Larrazabal 1021-793 45,000.00 1021-796 45,000.00

29 Feb. 4, 2011 Allocatedfor Kag. R. Openiano 1021-793 45,000.00 1021-795 45,000.00



33 Feb. 4, 2011 Allocated for Kag. B.Pacana 102-769-26 75,000.00 1021-751 25,000.00

1021-796 50,000.00

35 Feb.14,2011 1021-969 25,000.00 1021-773 25,000.00

36 Feb.17, 2011 1021-793 25,000.00 1021-796 25,000.00

37 Feb.17, 2011 1021-793 45,000.00 1021-795 45,000.00

38 Feb. 18, 2011 1021-969-26 540,250.00 1021-793 158,000.00

1021-795 382,250.00

39 Feb.21,2011 Allocated for Kag. A. Anghay 1021-793 45,000.00 1021-969 45,000.00

40 Feb.21,2011 Allocated for Kag. M. Dalisay 1021-793 30,000.00 1021-969 30,000.00

43 Mar. 4, 2011 Allocated for Kag. M.Sweet 1021-969-26 60,000.00 1021-969 60,000.00

44 Mar. 4, 2011 Allocated for Kag. B. Areola 1021-796 21,600.00 1021-795 21,600.00


1021-751 15,000.00

48 Mar. 16, 2011 Alocated for Kag. RJ Magaro 1021-969-26 15,000.00 1021-969 15,000.00

52 Mar. 17, 2011 Alocated for Kag. RJ Magaro 1021-969-26 300,000.00 1021-795 300,000.00

54 Mar. 17, 2011 Allocatedfor Kag. R. Openiano 1021-751 16,500.00 1021-795 16,500.00

55 Mar. 17, 2011 Allocated for Kag. M. Sweet 1021-969-26 25,000.00 1021-969 25,000.00



58 Mar. 21, 2011 Allocated for Kag. B. Y. Pacana 1021-969 75,000.00 1021-796 75,000.00

60 Feb. 21,2011 Allocated for Kag. B. Y. Pacana 1021-793 22,500.00 1021-796 22,500.00

61 Mar. 23,2011 Allocated for Kag. B. Y. Pacana 1021-793 87,500.00 1021-969 87,500.00

62 Mar. 23,2011 Allocated for Kag. R. L. Openiano 1021-969-26 60,000.00 1021-969 60,000.00

63 Mar. 23,2011 Allocated for Kag. J. L. Zalsos 1021-969-26 180,000.00 1021-796 180,000.00

64 Mar. 23,2011 Allocated for Kag. 1021-969-26 180,000.00 1021-796 180,000.00

65 Mar. 23,2011 Allocated for Kag. M. Dalisay 1021-969-26 180,000.00 1021-796 180,000.00

66 Mar. 23,2011 Allocated for Kag. S. Larrazabal 1021-969-26 180,000.00 1021-796 180,000.00

67 Mar. 23,2011 Allocated for Kag. B. Areola 1021-969-26 180,000.00 1021-796 180,000.00

68 Mar. 23,2011 Allocated for Kag. A. Anghay 1021-969-26 25,000.00 1021-969 25,000.00



1021-969 300,000.00 1021-795 300,000.00


74 Apr. 6,2011 Allocated for Kag. M. Sweet 1021-793 812,500.00 1021-796 812,500.00

76 Apr. 6,2011 Allocaed for Kag. RJ P. Magaro 1021-969-26 20,000.00 1021-969 20,000.00




1021-751 44,000.00

78 Apr. 6,2011 Allocated for Kag. J. L. Zalsos 1021-793 36,000.00 1021-969 36,000.00


80 Apr. 7, 2011 Allocated for Kag. R. L. Openiano 1021-969-26 40,000.00 1021-969 40,000.00

82 Apr. 8 , 2011 Allocated for Kag. A. Anghay 1021-793 36,000.00 1021-969-26 25,000.00

1021-796 11,000.00

83 Apr. 8 , 2011 Allocated for Kag. A. Anghay 1021-751 25,000.00 1021-795 25,000.00

84 Apr. 8 , 2011 Allocated for Kag. M. L. Young 1021-793 90,000.00 1021-795 165,000.00

1021-969-26 75,000.00


86 Apr. 11,2011 Allocated for Kag. M. Sweet 1021-793 45,000.00 1021-795 45,000.00


1021-969-36 92,200.00

90 Apr. 13, 2011 Allocated for Kag. P. Abragan, Jr. 1021-969-26 120,000.00 1021-795 120,000.00

91 Apr. 13, 2011 Allocated for Kag. F. Siao 1021-969-26 120,000.00 1021-795 120,000.00

92 Apr. 13, 2011 1021-969-26 120,000.00 1021-795 120,000.00

95 Apr. 19,2011 Allocated for Kag. R. Marzo 1021-772 100,000.00 1021-751 100,000.00



99 Apr. 26, 2011 Allocated for Kag. M. Dalisay 1021-878-30 200,000.00 1021-751 200,000.00

100 Apr. 27, 2011 Allocated for Kag. P. Abragan, Jr. 1021-793 36,000.00 1021-795 71,000.00

1021-751 35,000.00


104 Apr. 27, 2011 Allocated for Kag. M. E. Sweet 1021-969-26 35,000.00 1021-795 99,000.00

1021-793 36,000.00

1021-751 28,000.00

105 Apr. 29,2011 Allocated for Kag. M. E. Sweet 1021-969 21,000.00 1021-773 21,000.00

106 May 2,2011 Allocated for Kag. F. W. Siao 1021-751 30,198.89 1021-795 30,198.89

107 May 2,2011 Allocated for Kag. A. P. Anghay 1021-751 47,000.00 1021-796 47,000.00

108 May 2,2011 Allocated for Kag. A. P. Anghay 1021-969-26 20,000.00 1021-795 56,000.00

1021-793 36,000.00

May 2,2011 Allocated for Kag. A. Anghay 1021-772 60,000.00 1021-796 200,000.00

1021-969-26 140,000.00

111 May 4,2011 Allocated for Kag. S. N. Larrazabal 1021-793 21,000.00 1021-796 65,000.00

1021-751 44,000.00


114 May 5,2011 Allocated for Kag. S. Larrazabal 1021-969-26 25,000.00 1021-969 25,000.00


117 May 10,2011 Allocated for Kag. S. Larrazabal 1021-969-26 145,800.00 1021-969 145,800.00

119 May 10,2011 Allocated for Kag. M. Dalisay 1021-751 30,000.00 1021-969 30,000.00

122 May 11,2011 Allocated for Kag. R. L. Openiano 1021-751 5,000.00 1021-969 5,000.00

123 May 16, 2011 Allocated for Kag. M. L. Young 1021-969-26 85,000.00 1021-969 118,000.00

1021-751 33,000.00

124 May 16, 2011 Allocated for Kag. C. Ruiz 1021-969-26 290,000.00 1021-796 290,000.00

125 May 16, 2011 Allocated for Kag. A. P. Anghay 1021-969-26 166,050.00 1021-796 166,050.00

126 May 16, 2011 Allocated for Kag. J. L. Zalsos 1021-969-26 166,050.00 1021-796 166,050.00

129 June 2, 2011 Allocated for Kag. M. E. Sweet 1021-969-26 135,000.00 1021-795 135,000.00

131 June 7, 2011 Allocated for Kag. B. Areola 1021-793 36,000.00 1021-796 36,000.00

132 June 8,2011 Allocated for Kag. M. E. Sweet 1021-796 15,000.00 1021-969 15,000.00

133 June 8,2011 Allocated for Kag. A. P. Anghay 1021-751 8,000.00 1021-969 8,000.00

134 June 9, 2011 Allocated for Kag. M. E. Sweet 1021-969-26 500,000.00 1021-795 300,000.00

1021-796 200,000.00

136 June 17, 2011 Allocated for Kag. M. Dalisay 1021-969-26 166,050.00 1021-796 166,050.00

137 June 23, 2011 Allocated for Kag. A.P. Anghay 1021-793 168,750.00 1021-796 168,750.00

138 June 28,2011 Allocated for Kag. A.P. Anghay 1021-793 40,500.00 1021-751 40,500.00

139 June 28,2011 Allocated for Kag. R. L. Openiano 1021-793 40,500.00 1021-969 40,500.00

140 June 28,2011 Allocated for Kag. M. E. Sweet 1021-751 5,000.00 1021-969 5,000.00

142 Jul. 5, 2011 Allocated for Kag. M. E. Sweet 1021-969 500,000.00 1021-795 500,000.00


144 Jul. 6, 2011 Allocated for Kag. M. E. Sweet 1021-878-30 225,000.00 1021-751 225,000.00





147 Jul. 13,2011 Allocated for Kag. M. E. Sweet 2033-715 48,000.00 1021-705 48,000.00


150 Jul. 18,2011 Allocated for Kag. B. Y. Pacana

38,250.00 1021-796 90,750.00

1021-969-26 52,500.00

151 Jul. 18,2011 Allocated for Kag. S. Larrazabal 1021-969-26 202,500.00 1021-796 202,500.00

152 Jul. 18,2011 Allocated for Kag. R. C. Marzo 1021-969-26 135,000.00 1021-795 135,000.00

153 Jul. 22,2011 Allocated for Kag. F. W. Siao 1021-969-26 135,000.00 1021-795 135,000.00

154 Jul. 22,2011 Allocated for Kag. R. L. Openiano 1021-969-26 135,000.00 1021-795 135,000.00

155 Jul. 22,2011 Allocated for Kag. C. O. Ruiz 1021-793 209,250.00 1021-796 209,250.00

156 Jul. 22,2011 Allocated for Kag. B. C. Areola 1021-969-26 202,500.00 1021-796 202,500.00

157 Jul. 22,2011 Allocated for Kag. M. L. Young 1021-969-26 135,000.00 1021-795 135,000.00

158 Jul. 25,2011 Allocated for Kag. F. W. Siao 1021-793 31,500.00 1021-751 31,500.00

159 Jul. 25,2011 Allocated for Kag. R. C. Marzo 1021-793 50,000.00 1021-751 50,000.00

160 Jul. 26,2011 Allocated for Kag. C. O. Ruiz 1021-751 45,000.00 1021-796 45,000.00

164 Aug. 1, 2011 Allocated for Kag. C. O. Ruiz 1021-755 70,000.00 1021-761 70,000.00

165 Aug. 2, 2011 Allocated for Kag. RJ P. Magaro 1021-969-26 67,500.00 1021-969 67,500.00

166 Aug. 2, 2011 Allocated for Kag. C. O. Ruiz 1021-751 18,000.00 1021-969 18,000.00

167 Aug. 2, 2011 Allocated for Kag RJ P. Magaro 1021-795 5,000.00 1021-969 5,000.00



170 Aug. 5, 2011 Allocated for Kag. J. L. Zalsos 1021-793 5,000.00 1021-969 5,000.00

171 Aug. 8, 2011 Allocated for Kag. A. P. Anghay 1021-969-26 67,500.00 1021-796 135,250.00

1021-793 67,750.00

172 Aug. 8, 2011 Allocated for Kag. J. L. Zalsos 1021-969-26 67,500.00 1021-796 172,750.00

1021-793 105,250.00

173 Aug. 10, 2011 Allocated for Kag. C. O. Ruiz 1021-969-26 90,000.00 1021-796 159,750.00

1021-793 69,750.00

174 Aug. 10, 2011 Allocated for Kag. M. E. Sweet 1021-969-26 45,000.00 1021-795 45,000.00

175 Aug. 10, 2011 Allocated for Kag. M. E. Sweet 1021-793 13,500.00 1021-969 13,500.00

177 Aug. 15, 2011 Allocated for Kag. M. E. Sweet 1021-969 200,000.00 1021-751 200,000.00

178 Aug. 15, 2011 Allocaed for Kag. S. N. Larrazabal 1021-793 225,000.00 1021-796 225,000.00

179 Aug. 16, 2011 Allocaed for Kag. S. N. Larrazabal 1021-969-26 211,850.00 1021-795 100,000.00

1021-751 111,850.00

181 Aug. 17, 2011 Allocaed for Kag. S. N. Larrazabal 1021-969 200,000.00 1021-795 200,000.00

182 Aug. 17, 2011 Allocated for Kag. B. C. Areola 1021-793 9,000.00 1021-796 3,492.70

1021-9690 5,507.30

183 Aug. 17, 2011 Allocated for Kag. B. C. Areola 1021-878-29 62,500.00 1021-795 62,500.00


1021-793 6,750.00

185 Aug. 19,2011 Allocated for Kag. B. C. Areola 1021-969 150,000.00 1021-795 150,000.00

186 Aug. 18, 2011

Allocated for Kag. P. A. Abragan,

Jr. 1021-969-26 180,000.00 1021-795 180,000.00

187 Aug. 19,2011 Allocated for Kag. M. E. Sweet 1021-751 5,000.00 1021-969 5,000.00

188 Aug. 23, 2011 Allocated for Kag. R. C. Marzo 1021-793 85,000.00 1021-795 85,000.00


192 Sep. 5, 2011 Allocated for Kag. M. Dalisay 1021-969-26 67,500.00 1021-796 67,500.00

193 Sep. 6, 2011 Allocated for Kag. A. P. Anghay 1021-796 100,000.00 1021-969 100,000.00

194 Sep. 6, 2011 Allocated for Kag. M. E. Sweet 1021-795 35,000.00 1021-969 35,000.00

195 Sep. 13, 2011 Allocated for Kag. B. C. Areola 1021-969-26 22,500.00 1021-969 67,500.00

1021-793 45,000.00

197 Sep.23, 2011 Allocated for Kag. M. L. Young 1021-969-26 45,000.00 1021-969 200,000.00

1021-795 40,000.00

1021-751 25,000.00

1021-793 90,000.00

200 Sep.23, 2011 Allocated for Kag. M. L. Young 1021-793 20,000.00 1021-969 20,000.00

202 Oct. 4,2011 Allocated for Kag. M. L. Young 1021-969 300,000.00 1021-795 300,000.00

203 Oct. 4,2011 Allocated for Kag. M. L. Young

200,000.00 1021-796 200,000.00


205 Oct. 4,2011 Allocated for Kag. M. L. Young 1021-969-26 100,000.00 1021-751 162,500.00

1021-878-29 62,500.00

207 Oct. 5, 2011 Allocated for Kag. M. E. Sweet 1021-793 45,000.00 1021-795 45,000.00

208 Oct. 5, 2011 Allocaed fro Kag. R. C. Marzo 1021-969-26 195,000.00 1021-795 195,000.00



211 Oct. 10, 2011 Allocted forKgag. J. L. Zalsos 1021-969-26 225,000.00 1021-796 225,000.00

212 Oct. 10, 2011 Allocated for Kag. A. P. Anghay 1021-969-26 225,000.00 1021-796 225,000.00

213 Oct. 10, 2011 Allocated for Kag. R. C. Marzo 1021-793 5,000.00 1021-969 5,000.00

214 Aug. 10, 2011 Allocated for Kag. M. E. Sweet 1021-969-26 150,000.00 1021-795 150,000.00

215 Oct. 10, 2011 Allocated for Kag. A. P. Anghay 1021-793 45,000.00 1021-796 45,000.00

216 Oct. 10, 2011 Allocated for Kag. R. O. Ruiz 1021-969-26 300,000.00 1021-796 300,000.00

217 Oct. 11, 2011 Allocated for Kag. B. C. Areola 1021-969-26 225,000.00 1021-796 225,000.00

218 Oct. 11, 2011 Allocated for Kag. RJ P. Magaro 1021-969-26 97,500.00 1021-795 97,500.00

219 Oct. 11, 2011 Allocated for Kag. M. Dalisay 1021-969-26 225,000.00 1021-796 225,000.00

220 Aug. 11, 2011 Allocated for Kag. M.L. Young 1021-969-26 150,000.00 1021-795 150,000.00

221 Oct. 11, 2011 Allocated for Kag. F. W. Siao 1021-969-26 195,000.00 1021-795 195,000.00

222 Oct. 11, 2011 Allocated for Kag. R. L. Openiano 1021-969-26 195,000.00 1021-795 195,000.00

223 Oct. 11, 2011 Allocated for Kag. S. N. Larrazabal 1021-969-26 225,000.00 1021-796 225,000.00

224 Oct. 11, 2011 Allocated for Kag. P.A. Abragan, Jr. 1021-969-26 150,000.00 1021-795 150,000.00

225 Oct. 21, 2011 Allocated for Kag. P.A. Abragan, Jr. 1022-755 40,000.00 1022-761 40,000.00



228 Oct. 26, 2011 Allocated for Kag. P.A. Abragan 1022-701 170,000.00 1021-705 170,000.00

229 Oct. 26, 2011 Allocated for Kag. S. N. Larrazabal 1021-751 5,000.00 1021-969 5,000.00

230 Oct. 26, 2011 Allocated for Kag. R. L. Openiano 1021-793 58,500.00 1021-969 58,500.00

231 Oct. 26, 2011 Allocated for Kag. R. L. Openiano 1021-878-30 325,000.00 1021-751 325,000.00

232 Oct. 26, 2011 Allocated for Kag. C. O. Ruiz 1021-751 2,500.00 1021-969 2,500.00

234 Oct. 27, 2011 Allocated for Kag. C. O. Ruiz 1021-969-26 500,000.00 1022-795 500,000.00

235 Oct. 27, 2011 Allocated for Kag. RJ P. Magaro 1021-751 5,000.00 1021-969 5,000.00

236 Oct. 27, 2011 Allocated for Kag. 1021-969-26 75,000.00 1021-796 103,000.00

1021-793 22,500.00

1021-751 5,500.00

238 Oct. 27, 2011 Allocated for Kag. A. P. Anghay 1021-793 187,500.00 1021-796 187,500.00

239 Oct. 27, 2011 Allocated for Kag. S. N. Larrazabal 1021-793 99,000.00 1021-796 166,500.00

1021-969-26 67,500.00

240 Oct. 27, 2011 Allocated for Kag. J. L. Zalsos 1021-793 45,000.00 1021-796 55,000.00

1021-751 10,000.00

241 Oct. 27, 2011 Allocated for Kag. R. C. Marzo 1021-793 40,000.00 1021-795 141,940.64

1021-751 101,940.64

242 Nov. 8, 2011 Allocated for Kag. S. N. Larrazabal 1021-793 187,500.00 1021-796 187,500.00

243 Nov. 8, 2011 Allocated for Kag. C. O. Ruiz 1021-793 232,500.00 1021-796 232,500.00

245 Nov. 9, 2011 1021-969 150,000.00 1021-761 150,000.00

246 Nov. 9, 2011 Allocated for Kag. S. N. Larrazabal 1021-751 50,000.00 1021-796 50,000.00

247 Nov. 9, 2011 Allocated for Kag. F. W. Siao 1021-793 45,000.00 1021-795 45,000.00

248 Nov.11, 2011 Allocated for Kag. C. O. Ruiz 1021-751 60,000.00 1021-796 60,000.00

249 Nov.11, 2011 Allocated for Kag. F. W. Siao 1021-793 50,000.00 1021-795 50,000.00

262 Nov. 14, 2011 Allocated for Kag. R. L. Openiano 1021-751 10,000.00 1021-969 10,000.00



255 Nov.15, 2011 Allocated for Kag. B. C. Areola 1021-793 232,500.00 1021-796 232,500.00

257 Nov. 16, 2011 Allocated for Kag. B. C. Areola 1021-793 225,000.00 1021-796 225,000.00

258 Nov. 16, 2011 Allocated for Kag. J. L. Zalsos 1021-793 187,500.00 1021-796 187,500.00

259 Nov.23, 2011 Allocated for Kag. J. L. Zalsos 1022-717 14,526.00 1022-725 14,526.00

262 Nov.23, 2011 Allocated for Kag. P. A. Abragan, Jr. 1021-751 50,000.00 1021-795 50,000.00

263 Nov. 29, 2011 1021-751 200,000.00 1021-795 200,000.00

264 Nov. 29, 2011 Allocated for Kag. M. Dalisay 1021-793 60,000.00 1021-969 60,000.00

267 Dec. 2,2011 Allocated for Kag. RJ P. Magaro 1021-751 40,000.00 1021-969 40,000.00

268 Dec. 2,2011 Allocated for Kag. S. N. Larrazabal 1021-751 11,500.00 1021-796 11,500.00

270 Dec. 5, 2011 Allocated for Kag. 1021-751 15,000.00 1021-969 15,000.00

272 Dec. 5, 2011 1021-751 20,000.00 1021-969 20,000.00

274 Dec. 5, 2011 Allocated for Kag. R. L. Openiano 1021-751 100,000.00 1021-796 100,000.00



1021-751 76,818.45

277 Dec. 20, 2011 Allocated for Kag. B. Y. Pacana 1021-751 47,150.72 1021-796 47,150.72

280 Dec.26,2011

1022-969 44,426.00 1022-761 103,037.00



1022-755 58,611.00

1021-714 15,788.00 15,788.00

282 Dec.29, 2011 1022-771 2,446.80 1021-796 134,202.27

1021-773 46,000.00

1021-793 14,176.72

1021-969 71,578.75

283 Dec.29, 2011 1021-969 175,000.00 1021-795 75,000.00

1021-796 100,000.00

286 Dec.29, 2011 1021-755 7,850.00 1021-796 7,850.00

287 Dec.29, 2011 1021-793 40,000.00 1021-796 40,000.00

288 Dec.29, 2011

1021-969 2,000.00 1021-796 35,641.75

1021-969 33,641.75

289 Dec.29, 2011 1021-717 205,695.00 1021-705 205,695.00

290 Dec.29, 2011 1021-772 29,454.43 1021-796 29,454.43

291 Dec.29, 2011

1021-969 71,852.72 1021-796 71,852.72

Total 27,787,048.88 27,787,048.88

SUMMARY

Executive Office

14,311,036.00

Legislative Office

27,787,048.88

Total

42,098,084.88

Prepared by:

Verified by:

EVERLY L. BACO

GULAM D. SUCOR

State Auditor I

State Auditor IV

Audit Team Member

Audit Team Leader

Annex T

AUGMENTATION FOR TRANSFER OF APPROPRIATIONS FROM ONE ITEM TO ANOTHER - EXECUTIVE OFFICE

EXECUTIVE ORDER NO.


9 Jan.25,2011 1015-765 108,000.00 9931-765 4,485,000.00

1127 72,000.00

55 Mar. 23, 2011

1122 72,000.00

4,485,000.00

3391 12,000.00

121 No date

3392 60,000.00

4,485,000.00

6541 84,000.00

285 Dec. 1, 2011

7621 108,000.00

4,485,000.00

1021 180,000.00

1022 636,000.00

1031 288,000.00

1013 1,320,000.00

1032 468,000.00

1041 384,000.00

1051 288,000.00

1061 1,248,000.00

1071 288,000.00

1081 444,000.00

1091 1,140,000.00

1101 720,000.00

1131 180,000.00

4411 1,368,000.00

7611 792,000.00

8711 312,000.00

8721 312,000.00

8731 1,488,000.00

8971 96,000.00

8751 204,000.00

8751-1 264,000.00

8751-2 132,000.00

8751-3 300,000.00

8752 132,000.00

8753 252,000.00

8754 912,000.00

6542 60,000.00

4421 1,584,000.00

8771 1,056,000.00

8811 132,000.00

8811-1 408,000.00

8812 36,000.00

12 Jan.28,2011 1011-780 50,000.00 9994-778 50,000.00

19 Feb.15,2011 1121-969 12,000.00 1011-761 12,000.00

63 Apr. 4,2011 Salary savings (January 1 to 15,030,374.00 1999-705 11,834,084.00

March 31, 2011) 8811-705 564,426.00

4421-705 2,631,864.00

May 3,2011 ICTC 90,000.00 1031-751 15,300.00

1031-755 24,300.00

1031-772 14,400.00

1031-761 27,000.00

1031-841 9,000.00

95 May 9,2011 1121-969 10,000.00 1011-841 10,000.00

96 May 9,2011 Salary savings

(Apr.1-May 31,2011) 10,010,943.00 1999-705 7,844,939.00

881-705 806,874.00

4421-705 1,359,130.00

133 July 6, 2011 9931-749-1 390,000.00 1081-723 390,000.00

137 July 7, 2011 Salary savings, June 30, 2011 5,089,933.00 1999-705 3,989,359.00

4421-705 1,100,574.00

161 July 28, 2011 1121-969 10,000.00 1011-761 10,000.00

EXECUTIVE ORDER NO.


169 Aug. 1, 2011 Salary Savings, July 2011 5,167,627.00 1999-705 4,032,603.00 4421-705 1,135,024.00

212 Sept. 21, 2011 Salary savings, Aug. 31, 2011 10,753,817.00 1999-705 8,300,527.00

4421-705 2,453,290.00

235 Oct. 13, 2011 1011-969 7,000.00 8999-878 7,000.00

238 Oct. 14, 2011 1999-796 850,000.00 1011-793 850,000.00

259 Nov. 16, 2011 Salary savings, Oct. 1-31, 2011 5,318,011.00 1999-705 4,100,220.00

4421-705 1,217,791.00

267 Nov. 21, 2011 6511-795 13,406.00 6541-772 2,000.00

6541-751 9,106.00

6541-969 2,300.00

290 Dec. 6, 2011 Statement of premium savings 13,867,698.80 1011-723 100,000.00

9931-749 6,600,000.00

1999-705 4,838,698.80

1131-720 36,000.00

1081-723 150,000.00

EEDMO 85,000.00

1091-723 600,000.00

CHRMO 75,000.00

1101-705 50,000.00

4411-878-46 83,000.00

8731-723 100,000.00

4421-705 1,150,000.00

295 Dec.12,2011 1032-751 20,000.00 1081-755 100,000.00

1032-753 40,000.00 1081-761 60,000.00

1032-755 25,000.00 1081-969 20,000.00

1032-771 700.00

1032-841 4,000.00

1032-878-39 10,000.00

1032-878-40 17,500.00

1032-969-51 5,000.00

1032-969-52 15,000.00

1032-969-54 2,000.00

7611-755 7,500.00

7611-841 1,700.00

7611-969 3,000.00

7999-878-32 3,600.00

7999-878-35 25,000.00

303 Dec. 16,2011 8811-767 200,000.00 8811-969 104,165.00

8811-771 2,342.00 8811-841 50,000.00

8811-774 15,600.00 8811-1-969 30,000.00

8811-815 82,663.00 8811-1-841 30,000.00

8811-969-19 600.00 8812-761 100,000.00

8811-1-751 30,000.00 8812-767 8,000.00

8811-1-772 13,000.00 8812-841 50,000.00

8812-751 11,960.00 8812-969 10,000.00

8812-772 1,000.00 8821-841 5,000.00

8821-751 18,000.00

8821-772 12,000.00

312 Dec. 26,2011 1999-892 250,000.00 9994-878-4 500,000.00

1999-893 350,000.00 1999-891 100,000.00

312-A Dec.26, 2011 1121-969 10,000.00 1011-761 10,000.00

316 Dec. 29,2011 8859-969-374 85,800.00 1999-795 85,800.00

318 Dec. 29,2011 1011-200 463,427.00 1999-795 862,128.00

1015-200 19,293.00 1999-796 2,000,000.00

8859-200 1,022,372.00

9931-200 208,900.00 4411-878-46 974,000.00

9993-200 220,000.00 4411-878-47 625,000.00

1999-200 540,000.00

1032-200 586,400.00 7611-969-43 1,287,500.00

1031-200 1,109,500.00

1013-200 159,400.00 8751-3-767 3,670,000.00

EXECUTIVE ORDER NO.


318 1041-200 244,000.00 (2,141,976.71)

1051-200 103,000.00

1061-200 108,673.80

1071-200 354,497.38

1101-200 431,000.00

1131-200 62,000.00

4411-200 610,601.00

7611-200 205,100.00

8711-200 274,000.00

8721-200 58,000.00

8731-200 111,000.00

8971-200 27,000.00

1111-200 70,000.00

8751-200 63,548.45

8751-1-200 65,384.00

8751-2-200 80,518.00

8751-3-200 10,156.66

8752-200 9,900.00

8754-200 58,980.00

318-B No date 1999-796 700,000.00 8751-3-767 2,720,354.91

7611-969-430 1,246,878.00 (113,000.00)

4411-878-47 660,476.91

320 Dec. 29,2011 8821-755 18,000.00 8751-3-767 574,766.73

8821-761 5,000.00 (158,366.73)

8821-772 1,000.00

8821-841 2,500.00

8821-969 4,500.00

8821-795 99,000.00

8821-1-751 2,000.00

8821-1-755 4,000.00

8821-1-761 3,000.00

8821-1-767 35,000.00

8821-1-795 220,000.00

8821-1-841 14,000.00

8821-1-969 1,900.00

8821-1-969-49 6,500.00

Total 96,174,181.00 96,174,181.00

Prepared by:

Verified by:

EVERLY L. BACO

GULAM D. SUCOR

State Auditor I

State Auditor IV

Audit Team Member

Audit Team Leader

Annex T

AUGMENTATION FOR TRANSFER OF APPROPRIATIONS FROM ONE ITEM TO ANOTHER - LEGISLATIVE OFFICE



24 Feb. 4, 2011 1022-701 150,000.00 1021-705 150,000.00


42 Feb.21,2011 Allocated for Kag. M. Dalisay 1022-701 150,000.00 1021-705 150,000.00

49 Mar. 16, 2011 Allocated for Kag. RJ Magaro 1021-755 50,000.00 1022-751 50,000.00


59 Mar. 21, 2011 Allocated for Kag. B. Y. Pacana 1022-701 150,000.00 1021-705 150,000.00


1021-969-19 10,000.00




95 Apr. 19,2011 Allocated for Kag. R. Marzo 1022-780 100,000.00 1021-751 100,000.00

112 May 4,2011 Allocated for Kag. S. N. Larrazabal 1022-701 150,000.00 1021-705 150,000.00

128 June 1, 2011 Allocated for Kag. J. L. Zalsos 1022-701 150,000.00 1021-705 150,000.00


162 Jul. 27, 2011 Allocated for Kag. C. O. Ruiz 1022-701 150,000.00 1021-705 200,000.00

1022-725 50,000.00

163 Jul. 27, 2011 Allocated for Kag. C. O. Ruiz 1022-701 16,000.00 1021-705 170,000.00

1022-724 25,000.00

1022-725 29,000.00

1022-731 100,000.00

164 Aug. 1, 2011 Allocated for Kag. C. O. Ruiz 1022-969 35,000.00 1021761 35,000.00

191 Aug. 26, 2011 Allocated for Kag. B. C. Areola 1022-701 170,000.00 1021-705 170,000.00

199 Sep.23, 2011 Allocated for Kag. M. L. Young 1022-701 170,000.00 1021-705 170,000.00



244 Nov. 9, 2011 Allocated for Kag. C. O. Ruiz 1022-724 35,000.00 1021-705 329,486.80

1022-725 99,234.00

1022-731 144,413.96

1022-732 13,200.00

1022-733 24,450.00

1022-734 13,188.84



260 Nov.23, 2011 Allocated for Kag. J. L. Zalsos 1022-701 170,000.00 1021-705 170,000.00


1022-772 10,000.00 1021-795 10,000.00

1022-780 50,750.00 1021-795 50,750.00

1022-841 25,000.00 1021-795 25,000.00



1022-711 37,400.00

1022-717 50,000.00

1022-731 23,000.00

1022-732 1,800.00

1022-733 2,450.00

1022-734 1,600.00

281 Dec.28, 2011 Allocated for Kag. B. Y. Pacana 1022-701 50,000.00 1021-705 119,688.00

1022-711 5,000.00

1022-717 2,400.00

1022-724 25,000.00

1022-725 14,500.00

1022-731 7,000.00

1021-714 15,788.00

288 Dec.29, 2011 Allocated for Kag. B. Y. Pacana 1022-795 2,181.20 2,181.20

292 Dec.29, 2011 Allocated for Kag. B. Y. Pacana 1021-761 43,000.00 1022-795 43,000.00

Total 4,364,256.00 4,364,256.00

SUMMARY: Executive Office

96,174,181.00

Legislative Office

4,364,256.00

Total 100,538,437.00

Prepared by:

Verified by:

EVERLY L. BACO

GULAM D. SUCOR

SA I, Audit Team Member

SAIV, Audit Team Leader

AUGMENTATION for CONTINUING APPROPRIATION & CAPITAL OUTLAY Annex U

for CURRENT YEAR APPROPRIATION - EXECUTIVE OFFICE

EO NO.

DATE DESCRIPTIVE TITLE FROM AMOUNT TO DESCRIPTIVE TITLE AMOUNT

20 Feb.15,2011 2009-20% Business Tax Mapping 8919-250-93 126.00 8919-250-117 2010 20%-Tax Revenue 84,165.00

Tax Revenue Assessment 8918-223-48 3,730.00 Collection Enhancement

2010-20% Business Tax Mapping 8919-250-118 41,065.00 Program

Tax Revenue Assessment 8919-223-66 39,244.00

22 Feb.15,2011 Purchase of Steel Cabinet 1071-221-35 50,000.00 1071-223-1 Comp. of E-NGAS MOA 50,000.00

168 Aug. 1, 2011 Continuing Appropriations 2007 8911; 8918; Barangay Development

20% Development- various prog. 8919;8859 133,830.03 8919-250-130 Project 2010 20% 1,010,516.34

2008 20% Development- various

programs

8911; 8918;

8919 876,686.31

Development Fund

191 Aug. 31, 2011 2009-2010 20% Con. Approp. 8918-various 1,069,134.61 8918-250-130 2010 20% Con. Approp 1,069,134.61

Various programs Brgy. Dev't Projects

213 Sept. 22, 2011 Land acquisition for relocation of 8859-201-17 500,000.00 8859-212-7 School Buildings 500,000.00

squaters

217 Sept. 26, 2011 Const. Of Integrated Convention 8859-250-146 1,350,000.00 8859-241-20 Mobility enhancement 1,350,000.00

Center-Gymnasium Complex project

Pre Engineering activities

218 Sept. 26,2011 2011 20% Rehabilitation of 8918-214 1,000,000.00 8919-250

Const. of Integrated

Convention Center 1,000,000.00

Slaugher House

Gymnasium Complex


229 Oct. 10, 2011 Const. Of Integrated Convention 8859-250--146 210,000.00 1032-223 Acquisition of IT 210,000.00

Center-Gymnasium Complex Equipment CHRMO


240 Oct. 24, 2011

2011- 20% Land Resettlement

Proj. 8918-260 2,745,261.91 8918-201 Acquisition of land 3,095,261.91

2011-20% Relocation of Informal

Project 8918-260 350,000.00 Office of the City Mayor

269 Nov.23,2011 Con. Approp. For Children for 8918-215-28 1,594,500.00 8919-250-130 Con. Approp. For 1,594,500.00

Family & Amusement Park at Barangay Development

IBJT Project (2010 20%)

274 Nov.24,2011 Con. Approp. For Children for 8918-215-28 1,251,012.00 8918-201-15 Con. Approp. For Land 1,251,012.00

Family & Amusement Park at and Land Improvement

IBJT (2010 20%)

278 Nov. 24, 2011 Cont. Approp. For Children & 8918-215-28 2,714,700.00 8919-250-130 Con. Appropriation 2,714,700.00

Family & Amusement Park at for Barangay Dev't.


283 Dec.1,2011 Continuing appropriations 8859-250-3 295.00 8859-221-10 Acquisition of Furniture, 61,781.96

Various programs 8859-252-1 649.10 Fixture, & Equipment

8859-221-11 100.00

8859-221-12 1,566.80

8859-221-14 6,937.81

8859-223-9 12,266.00

8859-241-3(A) 8,260.00

8859-241-6 1,000.00

8859-250-7 16,778.00

1999-222-2 713.25

1999-241-1 7,000.00

8859-223-58 150.00

8859-248-1 200.00

8859-222-11 5,866.00

291 Dec.6,2011 Con. Approp. For Children & 8918-215-28 1,000,000.00 8919-250-130 Con. Appropriation 1,000,000.00



306 Dec. 16,2011 Con. Approp. For Children & 101-8918-215-28 1,000,000.00 8919-250-130 Con. Appropriation 1,000,000.00



Total 15,991,071.82 15,991,071.82

Prepared by:

Verified by:

EVERLY L. BACO

GULAM D. SUCOR

State Auditor I

State Auditor IV

Audit Team Member

Audit Team Leader

Annex V

AUGMENTATION by TRANSFERING APPROPRIATIONS

from SAF to the GENERAL FUND

EO NO. DATE DESCRIPTIVE TITLE FROM AMOUNT

318 Dec.29,2011 4421-200 2,141,976.71

320 Dec.29,2011 8771-767 158,366.73

318-B No date 8771-767 113,000.00

Total 2,413,343.44

Annex S Alleged savings in other items within the same expense class 42,098,084.88

Annex T Transfer of Appropriations from one item to another

100,538,437.00

Annex U Continuing Appropriation & Capital Outlay for

15,991,071.82

Current Year Appropriation

Annex V Transfering Appropriations from SAF to the General Fund 2,413,343.44

Total

161,040,937.14

Prepared by:

Verified by:

EVERLY L. BACO

GULAM D. SUCOR

State Auditor I

State Auditor IV

Audit Team Member

Audit Team Leader

Annex "W"

Annual Budget and Obligation Incurred for Office Supplies & Materials

and Other Office Supplies

General Fund

Appropriations Obligations

F.P.P. As of December 2011

755 765 Total 755 765 Total

1011 P1,000,000.00 P5,096,570.00 P6,096,570.00 P885,569.00 P3,820,900.00 P ,706,469.00

1013 12,000.00 1,320,000.00 1,332,000.00 10,800.00 - 10,800.00

1015 200,000.00 108,000.00 308,000.00 289,333.50 - 289,333.50

1021 700,000.00 180,000.00 880,000.00 439,813.85 - 439,813.85

1022 400,000.00 636,000.00 1,036,000.00 228,506.93 - 228,506.93

1031 100,000.00 288,000.00 388,000.00 104,034.45 - 104,034.45

1032 250,000.00 468,000.00 718,000.00 161,029.00 - 161,029.00

1041 200,000.00 384,000.00 584,000.00 119,656.55 - 119,656.55

1051 230,000.00 288,000.00 518,000.00 153,060.60 - 153,060.60

1061 200,000.00 1,248,000.00 1,448,000.00 289,190.90 - 289,190.90

1071 300,000.00 288,000.00 588,000.00 147,600.00 - 147,600.00

1081 400,000.00 444,000.00 844,000.00 497,965.00 - 497,965.00

1091 250,000.00 1,140,000.00 1,390,000.00 242,182.20 - 242,182.20

-do- 56,772.00 - 56,772.00

1101 200,000.00 720,000.00 920,000.00 109,957.68 - 109,957.68

1111 180,000.00 - 180,000.00 162,224.38 - 162,224.38

1121 30,000.00 72,000.00 102,000.00 22,000.00 - 22,000.00

1122 30,000.00 72,000.00 102,000.00 25,205.20 - 25,205.20

1131 100,000.00 180,000.00 280,000.00 97,907.25 - 97,907.25

1141 15,000.00 - 15,000.00 10,288.50 - 10,288.50

1151 3,600.00 - 3,600.00 - - -

-do- 3,600.00 - 3,600.00 - - -

1151-1 3,600.00 - 3,600.00 2,575.00 - 2,575.00

1151-2 2,000.00 - 2,000.00 - - -

1151-3 2,000.00 - 2,000.00 - - -

1151-4 2,000.00 - 2,000.00 - - -

1151-5 2,000.00 - 2,000.00 - - -

1151-6 2,000.00 - 2,000.00 - - -

1151-7 2,000.00 - 2,000.00 - - -

1158 2,000.00 - 2,000.00 - - -

1158-1 2,000.00 - 2,000.00 - - -

1158-2 2,000.00 - 2,000.00 - - -

3391 - 12,000.00 12,000.00 - - -

3392 5,000.00 60,000.00 65,000.00 - - -

4411 150,000.00 1,368,000.00 1,518,000.00 96,811.75 - 96,811.75

4421 800,000.00 1,584,000.00 2,384,000.00 683,868.28 - 683,868.28

6541 10,000.00 84,000.00 94,000.00 9,855.00 - 9,855.00

6542 10,000.00 60,000.00 70,000.00 9,473.50 - 9,473.50

7611 75,000.00 792,000.00 867,000.00 45,670.25 - 45,670.25

7621 10,000.00 108,000.00 118,000.00 17,982.00 - 17,982.00

8711 100,000.00 312,000.00 412,000.00 119,675.00 - 119,675.00

8721 100,000.00 312,000.00 412,000.00 79,957.45 - 79,957.45

8731 70,000.00 1,488,000.00 1,558,000.00 42,462.40 - 42,462.40

8751 50,000.00 204,000.00 254,000.00 27,331.50 - 27,331.50

8751-1 100,000.00 264,000.00 364,000.00 68,223.50 - 68,223.50

8751-2 25,000.00 132,000.00 157,000.00 11,695.00 - 11,695.00

8751-3 50,000.00 300,000.00 350,000.00 44,500.00 - 44,500.00

8752 50,000.00 132,000.00 182,000.00 36,302.50 - 36,302.50

8753 25,000.00 252,000.00 277,000.00 23,794.05 - 23,794.05

8754 30,000.00 912,000.00 942,000.00 13,427.15 - 13,427.15

8771 300,000.00 1,056,000.00 1,356,000.00 298,894.50 - 298,894.50

8811 50,000.00 132,000.00 182,000.00 43,510.50 - 43,510.50

8811-1 30,000.00 408,000.00 438,000.00 29,792.75 - 29,792.75

8812 100,000.00 36,000.00 136,000.00 72,599.50 - 72,599.50

8821 40,000.00 - 40,000.00 21,163.25 - 21,163.25

8821-1 40,000.00 - 40,000.00 35,900.00 - 35,900.00

8971 50,000.00 96,000.00 146,000.00 37,655.95 - 37,655.95

9931 - 8,741,000.00 8,741,000.00 - 23,368,000.00 23,368,000.00

Total P 7,095,800.00 P 31,777,570.00 P 38,873,370.00 P 5,926,217.77 P 27,188,900.00 P 33,115,117.77

Special Education Fund

3311 P 160,000.00 P - P 160,000.00 P 152,077.00 P - P 152,077.00

Total P 160,000.00 P - P 160,000.00 P 152,077.00 P - P 152,077.00

Annex X

EXECUTIVE ORDER NO.323 SERIES 2010

RECONSTITUTING THE UNIFORM COMMITTEE

WHEREAS, Executive Order No. 237 Series of 2008 reconstituted the city’s

Uniform Committee for the year 2008;

WHEREAS, it is imperative to reconstitute the committee to work on the details

of the 2011 uniform including the attire for special occasions;

NOW, THEREFORE, I LAWRENCE LL. CRUZ, Mayor, Iligan City, by

virtue of the power vested in me, hereby reconstitute the Uniform Committee to be

composed of:

Chairperson - Mr. Raymundo E. Clavano, CGSO

Members - Hon. Michelle L. Sweet, SP

- Ms. Ophelia A. Cayaco, CHRMO

- Mr. Chito D. Balan, Union Representative

- All Department Heads

The committee shall conceptualize new designs and color and accordingly

formulate new guidelines for the wearing of the prescribed uniform in accordance with

the guidelines set forth in CSC Resolution 002515 on Dress Code.

They shall submit recommendations not later than December 15, 2010.

Done this 22nd

of November 2010, Iligan City, Philippines.

Annex Y

EXECUTIVE ORDER NO.51, SERIES OF 2011

WHEREAS, the Annual Budget of the City Government of Iligan for

Calendar Year 2011 has been approved by the Sangguniang Panlungsod through

Appropriation Ordinance No. 10-5658-101 dated December 12, 2010;

WHEREAS, included in the budget is the P5,200.00 uniform allowance for

each employee including cultural uniform for special occasion;

WHEREAS, to make cash readily available for the purchase of cloth when it

arrives, there is a need to partially release the amount of P3,000.00 to each employee;

NOW, THEREFORE, I LAWRENCE LL. CRUZ, City Mayor of Iligan, by

virtue of the powers vested in me by law, do hereby authorize the partial

release of P3,000.00 out of P5,200.00 Uniform Allowance to each employee. The

remaining amount of P2,200.00 will be used to pay the cost of uniform including

labor, which will be released later.

Done this 16 day of March, 2011 in Iligan City.

Annex Z

Summary of Statement of Audit Suspensions, Disallowances and Charges

(SASDC) for CY 2011

Beginning Balance This period Ending Balance

(As of December January to February 2011 (As of December

31, 2010) (see B Below) 31, 2011)

NS/ND/NC NSSDC

Notice of Suspension P P 1,359,581.70 P 257,239.48 P 1,102,342.22

Notice of Disallowance

39,084.06

39,084.06

Notice of Charge

21,850.56 8,195.79 13,654.77

Total P P 1,420,516.32 P 265,434.77 P 1,155,081.05

COA Annual Audit Report (2011) on the City of Iligan

Documents

Transcript of COA Annual Audit Report (2011) on the City of Iligan