2018 AFR Local Govt Volume I PDF

CY 2018
Annual Financial Report
Local Government
Volume I
EXECUTIVE SUMMARY
Legal Framework
In keeping with its mandate under the 1987 Philippine Constitution and the Government
Auditing Code of the Philippines (P.D. No. 1445), the Commission on Audit (COA)
prepares the Annual Financial Report (AFR) for the National Government, Government
Corporations, and Local Government.
Specifically, the 1987 Constitution, under Section 4, Article IX-D, states that: “The
Commission shall submit to the President and the Congress, within the time fixed by law,
an annual report covering the financial condition and operations of the Government, its
subdivisions, agencies and instrumentalities, including government-owned or controlled
corporations and non-governmental entities subject to its audit, and recommend measures
necessary to improve their effectiveness and efficiency. It shall submit such other reports as
may be required by law.”
Further, pursuant to Section 41 (1) of P.D. No. 1445, the Commission shall submit to the
President and the Congress not later than the last day of September of each year an annual
report of the financial condition and results of operation of all agencies of the government
which shall include recommendations and measures necessary to improve the efficiency and
effectiveness of these agencies.
The Government Accountancy Sector (GAS) is tasked to prepare the AFR for the Local
Government pursuant to COA Resolution No. 2013-021 dated November 20, 2013, the
Restructuring of the GAS of the Commission.
The COA, through COA Resolution No. 2014-003 dated January 24, 2014, prescribed the
adoption of the Philippine Public Sector Accounting Standards (PPSAS), which are aligned
to the International Public Sector Accounting Standards. The implementation of the PPSAS
aims to enhance the quality and uniformity in financial reporting by Philippine public sector
entities, and to ensure accountability, transparency and comparability of financial
information with other public sector entities around the world. For the local government
units (LGUs), COA issued COA Resolution No. 2015-009 dated March 9, 2015 prescribing
the adoption of the PPSAS effective on January 1, 2015.
Objectives
This AFR for Local Government aims to provide essential information on the financial
condition, performance, changes in equity, cash flows, and comparative budget and actual
amounts, of the individual LGUs and the local government sector as a whole, to a wide
range of users and stakeholders. Foremost of the stakeholders are: a) the President, being
the head of the executive branch and in charge of overseeing the management of the whole
government; b) the Senate President, and the Speaker of the House of Representatives, being
the heads of the legislative branch, which is responsible for the promulgation of national
i
laws and state policies; and c) the Department of the Interior and Local Government, as the
main oversight national agency over the LGUs.
This Report also caters to the information and statistics needs of economic planners and
other government officials, especially the local chief executives and the members of the
Sangguniang Panlalawigan, Sangguniang Panlungsod, and Sangguniang Pambayan, in the
deliberation of the local budget ordinance and other ordinances and in the determination of
sound economic policies and wise decisions for the betterment of the living condition of the
citizenry. The public, as the majority stakeholder, is the prime user of the information in
consonance with the fiscal policy of transparency and public accountability.
This AFR also provides the audit opinions on the fairness of the presentation of the LGUs’
financial statements (FSs), as well as the significant and common audit observations, and
the corresponding recommendations for reference of the local chief executives and the
members of the Sanggunians to implement corrective measures, improve the efficiency and
effectiveness of LGU operations, and enhance the delivery of services to the public.
Contents and Limitations

This Report presents the combination of the FSs of 1,679 of the 1,715 LGUs consisting of
81 provinces, 145 cities, and 1,489 municipalities as discussed in detail in Coverage below.
The FSs of barangays are not included in the combination but the financial profiles of
barangays, by city/municipality, are included in Part III, Volume I of this AFR, together
with the financial profiles of provinces, cities and municipalities which are presented in
separate captions.
The combined FSs for calendar year (CY) 2018 are presented by fund, namely: General
Fund (GF), Special Education Fund (SEF), and Trust Fund (TF), and by LGU category
(province, city and municipality). These FSs and related non-financial information are based
on the data submitted by the COA Regional Offices. The audit opinion rendered on the
fairness of presentation of the FSs of each LGU was a representation and sole responsibility
of the auditor concerned.
Further, this Report includes a brief discussion on the combined financial position, financial
performance, changes in net assets/equity, cash flows, and comparison of budget and actual
amounts of the LGUs.
Financial Statements
The combined FSs presented in Part II of this Report consist of the following six
components:
1. Statement of Financial Position (SFPos), which presents the assets and liabilities
classified as current and non-current, and equity of the Local Government;
2. Statement of Financial Performance (SFPer), which presents the revenue, expenses,

net financial subsidy, gains or losses, and net surplus or deficit for the period;
ii
3. Statement of Changes in Net Assets/Equity (SCNA/E), which presents the net
surplus or deficit for the period, effects of changes in accounting policies, and prior
period and other adjustments;
4. Statement of Cash Flows (SCF), which presents the sources (cash inflows) and
utilizations (cash outflows) of funds;
5. Statement of Comparison of Budget and Actual Amounts (SCBAA), which presents

the comparative budget information on the original and final budgets, and the actual
receipt and utilization of funds; and
6. Notes to Financial Statements, which presents additional and relevant information

and disclosures on the data presented in the combined FSs and information about
items that do not qualify for recognition in those statements.
Methodology
In compliance with COA Memorandum No. 2018-005 dated April 30, 2018, the COA
Regional Directors (RDs) were required to submit to the GAS the consolidated FSs of
provinces, cities, and municipalities; financial profile of provinces, cities, municipalities,
and barangays; and list of loans/credit lines availed by each LGU.
The COA RDs were also required to submit copies of annual audit reports and region-wide
summary of audit opinions on the fairness of presentation of the FSs; region-wide summary
of common and significant audit observations and recommendations (CSAOR), by
province, city, municipality, and barangay; and region-wide status of implementation of
prior years’ audit recommendations (PYAR), by province, city, and municipality to the
Local Government Sector (LGS) of COA. In turn, the LGS prepared and submitted to the
GAS the nationwide summary of audit opinions on the fairness of presentation of the FSs;
nationwide summary of CSAOR, by province, city, municipality, and barangay; and
nationwide status of implementation of PYAR, by province, city, and municipality.
The inputs coming from the COA RDs and the LGS were combined by the GAS to generate
the overall financial information presented in this Report. Proper coordination with the COA
RDs and the Head of the LGS was done to ensure the integrity of the financial data gathered.
All amounts presented in this Report are expressed in Philippine peso, rounded off to the
nearest thousands (P000), unless stated otherwise. The difference between the total amount
and the sum of components presented in the tables is due to rounding off.
iii
Coverage
The Philippine Standard Geographic Code data of the Philippine Statistics Authority as at
December 31, 2018 showed a total of 43,760 LGUs consisting of 81 provinces, 145 cities,
1,489 municipalities and 42,045 barangays.
The combined comparative FSs in this Report pertain to 1,679 LGUs of the total 1,715
provinces, cities, and municipalities which were able to submit both the calendar years
(CYs) 2018 and 2017 FSs as of the cut-off date on July 31, 2019. The FSs of 36 LGUs that
did not submit either the CY 2018 or CY 2017 FSs were not included in the combined FSs.
Of the 81 provinces, only 73 or 90.12 percent have submitted the complete required FSs
while 8 provinces have submitted the required FSs except the SCBAA. Of the 145 cities,
only 125 or 86.21 percent have submitted the complete required FSs while 20 cities have
submitted the required FSs except the SCBAA. A total of 1,266 or 85.02 percent of 1,489
municipalities have submitted the complete required FSs, 190 or 12.76 percent have
submitted the required FSs except the SCBAA, and 33 or 2.22 percent did not submit any
of the required FSs. Tables 1 to 3 show the details of submission of FSs by LGU
classification per region while Table 4 shows the submission of barangay financial profiles
by region.
Table 1 – Submission by Provinces by Region of CY 2018 Financial Statements
Provinces
Region With With
Percent
Target Complete Unsubmitted
Compliance
FSs SCBAA
CAR 6 6 - 100.00
Region I 4 4 - 100.00
Region II 5 5 - 100.00
Region III 7 7 - 100.00
Region IV-A 5 5 - 100.00
Region IV-B 5 5 - 100.00
Region V 6 6 - 100.00
Region VI 5 5 - 100.00
Region VII 3 3 - 100.00
Region VIII 6 3 3 50.00
Region IX 3 3 - 100.00
Region X 5 5 - 100.00
Region XI 5 4 1 80.00
Region XII 4 3 1 75.00
Region XIII 5 5 - 100.00
Sub-Region XVI 2 1 1 50.00
ARMM 5 3 2 60.00
Total 81 73 8 90.12
iv
Table 2 – Submission by Cities by Region of CY 2018 Financial Statements
Cities
With With
Percent
Target Complete Unsubmitted
Compliance
FSs SCBAA
NCR 16* 12* 4 75.00
CAR 2 2 - 100.00
Region I 9 9 - 100.00
Region II 4 4 - 100.00
Region III 14 14 - 100.00
Region IV-A 19 19 - 100.00
Region IV-B 2 2 - 100.00
Region V 7 7 - 100.00
Region VI 3 3 - 100.00
Region VII 10 10 - 100.00
Region VIII 7 6 1 85.71
Region IX 4 4 - 100.00
Region X 9 9 - 100.00
Region XI 6 5 1 83.33
Region XII 5 5 - 100.00
Region XIII 6 6 - 100.00
Sub-Region XVI 19 6 13 31.58
ARMM 3 2 1 66.67
Total 145 125 20 86.21
*includes two component units: Pamantasan ng Lungsod ng Maynila and Quezon
City General Hospital
Table 3 – Submission by Municipalities by Region of CY 2018 Financial Statements
Municipalities
Regions With With With
Percent
Target Complete Unsubmitted Unsubmitted
Compliance
FSs SCBAA FSs
NCR 1 1 - - 100.00
CAR 75 67 0 8 89.33
Region I 116 116 - - 100.00
Region II 89 85 2 2 95.51
Region III 116 115 - 1 99.14
Region IV-A 123 121 - 2 98.37
Region IV-B 71 65 4 2 91.55
Region V 107 107 - - 100.00
Region VI 98 95 - 3 96.94
Region VII 97 88 - 9 90.72
Region VIII 136 77 58 1 56.62
Region IX 67 67 - - 100.00
Region X 84 84 - - 100.00
Region XI 43 32 11 - 74.42
Region XII 45 17 27 1 37.78
Region XIII 67 67 - - 100.00
Sub-Region XVI 38 19 18 1 50.00
ARMM 116 43 70 3 37.07
Total 1,489 1,266 190 33 85.02
v
Table 4 – Submission of CY 2018
Financial Profiles of Barangays by Region
Barangays
With With
Regions Submitted Unsubmitted Percent
Target
Financial Financial Compliance
Profile Profile
NCR 1,710 436 1,274 25.50
CAR 1,178 965 213 81.92
Region I 3,267 3,263 4 99.88
Region II 2,311 1,955 356 84.60
Region III 3,102 2,319 783 74.76
Region IV-A 4,011 3,098 913 77.24
Region IV-B 1,460 1,035 425 70.89
Region V 3,471 1,795 1,676 51.71
Region VI 3,389 2,007 1,382 59.22
Region VII 2,446 1,713 733 70.03
Region VIII 4,390 1,887 2,503 42.98
Region IX 1,859 1,057 802 56.86
Region X 2,022 1,437 585 71.07
Region XI 1,162 1,025 137 88.21
Region XII 1,197 441 756 36.84
Region XIII 1,316 1,167 149 88.68
Sub-Region XVI 1,219 0 1,219 0.00
ARMM 2,535 607 1,928 23.94
Total 42,045 26,207 15,838 62.33
In order to present comparative FSs, the CY 2017 combined FSs were restated to include
the FSs of 56 LGUs which were not able to submit their FSs in CY 2018 cut-off date, but
were able to submit both their CYs 2017 and 2018 FSs on or before the July 31, 2019 cut-
off date. The above-mentioned 56 LGUs consist of 2 provinces, 4 cities, and 50
municipalities. Moreover, the FSs of 18 municipalities, although they submitted the CY
2017 FSs, were excluded from the CY 2017 combined FSs due to their failure to submit the
CY 2018 FSs.
Financial Highlights
The combined assets, liabilities, and net assets/equity for CY 2018 amounted to P2.092
trillion, P573.43 billion, and P1.519 trillion, respectively. Compared with CY 2017, total
assets increased by P318.56 billion or 17.96 percent, total liabilities increased by P61.63
billion or 12.04 percent, and net assets/equity increased by P256.93 billion or 20.36 percent.
Total revenue of P710.88 billion for CY 2018 increased by P70.63 billion or 11.03 percent
compared with the total revenue of P640.25 billion for CY 2017, while total expenses of
P535.01 billion increased by P65.24 billion or 13.89 percent compared with CY 2017 total
expenses of P469.77 billion.
vi
Summary of Audit Opinions and Significant and Common
Audit Observations and Recommendations
This Report presents the summary of audit results of each LGU, which includes a summary
of audit opinions on the fairness of presentation of the FSs, significant and common audit
observations, and corresponding recommendations towards efficient and effective
operations of the LGUs.
Guide to Users
This Report consists of two volumes. Volume I presents the Executive Summary, Financial
Highlights, Combined FSs, Notes to FSs, Financial Profile of LGUs, Summary of
Loans/Credit Lines availed by LGUs from government or private banks and lending
institutions, and Annexes.
Volume II contains the Summary of Audit Results, which includes: (1) nationwide summary
of audit opinions on the fairness of presentation of the FSs, (2) nationwide summary of
CSAOR on provinces, cities, municipalities, and barangays, and (3) nationwide status of
implementation of PYAR on provinces, cities, and municipalities. Complete details of the
audit observations and recommendations concerning provinces, cities, and municipalities
are presented in the individual Annual Audit Reports on LGUs which are published in the
COA Website at http://www.coa.gov.ph.
vii
CY 2018
ANNUAL FINANCIAL REPORT

LOCAL GOVERNMENT
Volume I
TABLE OF CONTENTS
PART I FINANCIAL HIGHLIGHTS

 Financial Position ............................................................ 1
 Financial Performance ..................................................... 8
 Cash Flows ..................................................................... 14
 Changes in Net Assets/Equity ........................................... 21
 Comparison of Budget and Actual Amounts ..................... 22
PART II COMBINED FINANCIAL STATEMENTS

 Statement of Financial Position ......................................... 23
 Statement of Financial Performance .................................. 26
 Statement of Cash Flows .................................................. 29
 Statement of Changes in Net Assets/Equity .................... 32
 Statement of Comparison of Budget and Actual Amounts... 33
 Notes to Financial Statements ............................................ 35
PART III FINANCIAL PROFILE OF LOCAL GOVERNMENT

UNITS
 Provinces ............................................................................ 101
 Cities ................................................................................ 106
 Municipalities .................................................................... 113
 Barangays ........................................................................... 162
PART IV LIST OF LOANS/CREDIT LINES AVAILED BY

LGUs ..................................................................................... 216
PART V ANNEXES ............................................................................. 404

LIST OF ANNEXES
Annex
No. Particulars Page
1 List of LGUs not included in the CY 2017 AFR but

which have submitted FSs for CYs 2018 and 2017
and thus included in the CY 2018 AFR ............................ 404
2 List of Municipalities included in the CY 2017 AFR

but excluded from the CY 2018 AFR due to non-
submission of CY 2018 FS ................................................ 406
3 List of Municipalities not included in the Combined

2018 FSs (By Region) ........................................................ 407
4 Matrix of Provinces, Cities, and Muncipalities which

Submitted Incomplete Financial Statements for CY 2018 .. 408
5 Regional Breakdown of Permit Fees

Ranked from Highest to Lowest ........................................ 414
6 Regional Breakdown of Business Income

7 Regional Breakdown of Share from PAGCOR and PCSO

8 Regional Breakdown of Grants and Donations

in Cash and in Kind
Ranked from Highest to Lowest ....................................... 417
9 Regional Breakdown of Total Gains

Ranked from Highest to Lowest ...................................... 418
10 Regional Breakdown of Salaries and Wages

11 Supplies and Materials Expenses by Region

12 Regional Breakdown of General Services

13 Other Maintenance and Operating Expenses, By Region

14 Regional Breakdown of Gains – Other Non-Operating

Income Ranked from Highest to Lowest ......................... 423
LIST OF TABLES
Table
Particulars Page
No.
I.A.1 Assets by LGU Classification ............................................ 3
I.A.2 Ten Provinces, Cities, and Municipalities with Biggest

Amount of Total Assets ................................................... 4
I.A.3 Liabilities by LGU Classification ..................................... 5
I.A.4 Ten Provinces, Cities, and Municipalities with Biggest

Amount of Total Liabilities .............................................. 5
I.A.5 Ten Provinces, Cities, and Municipalities with Biggest Net

Assets/Equity ..................................................................... 7
I.B.1 Summary of Results of Operations by LGU Classification.. 8
I.B.2 Summary of Results of Operations by Fund ........................ 9
I.B.3 Ten Provinces, Cities, and Municipalities with Highest

Amount of Total Revenue .................................................. 10
I.B.4 Internal Revenue Allotment by Region, by LGU

Classification ...................................................................... 11
I.B.5 Ten Provinces, Cities, and Municipalities with

Highest Amount of Total Expenses .................................. 13
I.C.1 Top Ten Provinces, Cities, and Municipalities with

Substantial Cash Inflows from Local Taxes and
Internal Revenue Allotment ............................................... 16
I.D.1 Changes in Net Assets/Equity ............................................ 21
I.E.1 Condensed SCBAA CY 2018 ............................................ 22

LIST OF CHARTS
Chart
No. Particulars Page
I.A.1 Financial Position of Local Government Units .................. 1
I.A.2 Financial Position by LGU Classification …........................ 2
I.A.3 LGU Financial Position by Fund ........................................ 2
I.A.4 Composition of Combined Assets of LGUs ....................... 3
I.A.5 Breakdown of Net Assets/Equity ....................................... 6
I.B.1 Revenue and Expenses by LGU Classification .................. 8
I.B.2 Revenue and Expenses by Fund ......................................... 9
I.B.3 Total Revenue by LGU Classification, by Source ............. 10
I.B.4 Composition of Current Operating Revenue ....................... 11
I.B.5 Total Expenses by LGU Classification, by Expense Type ... 12
I.B.6 Composition of Current Operating Expenses …................. 13
I.C.1 Comparative Cash Inflows, CYs 2018 and 2017 ................ 14
I.C.2 Comparative Cash Outflows, CYs 2018 and 2017 ............. 15
I.C.3 Sources of Cash Inflows from Operating Activities ........... 16
I.C.4 Cash Outflows from Operating Activities .......................... 17
I.C.5 Comparative Cash Inflows from Investing Activities,

CYs 2018 and 2017 ............................................................. 18
I.C.6 Comparative Cash Outflows from Investing Activities,

CYs 2018 and 2017 ............................................................ 19
I.C.7 Cash Flows from Financing Activities ............................... 19
I.C.8 Total Cash Inflows and Outflows by LGU Classification... 20
I.C.9 Total Cash Inflows and Outflows by Fund ......................... 20

PART I
FINANCIAL
HIGHLIGHTS
PART I – FINANCIAL HIGHLIGHTS
In order to present comparative financial statements (FSs), the calendar year (CY) 2017
combined FSs were restated to include the FSs of 56 local government units (LGUs)
which were not able to submit their CY 2017 FSs as of the CY 2018 cut-off date, but
were able to submit both their CYs 2017 and 2018 FSs within the CY 2019 cut-off date.
The above-mentioned 56 LGUs, which are listed in Annex 1, consist of 2 provinces, 4
cities, and 50 municipalities. The FSs of 18 municipalities listed in Annex 2 were
excluded from the CY 2017 combined FSs contained in the CY 2017 AFR due to their
failure to submit the CY 2018 FSs while the 36 municipalities which were excluded from
the CY 2018 combined FSs as they did not submit their FSs for either CY 2018 or CY
2017 are listed in Annex 3.
A. FINANCIAL POSITION
The combined CY 2018 FSs of 1,679 LGUs showed total assets of P2.092 trillion, total
liabilities of P573.43 billion and aggregate net assets/equity of P1.519 trillion. Compared
to previous year, there was an increase in total assets of P318.56 billion or 17.96 percent,
an increase in total liabilities of P61.63 billion or 12.04 percent, and increase in net
assets/equity of P256.93 billion or 20.36 percent. Chart I.A.1 presents the financial
position of LGUs by major components as at December 31, 2018.
Chart I.A.1 – Financial Position of Local Government Units

CY 2018
(in billion pesos)
Assets
2,092.33
Net Assets/ Liabilities

Equity 573.43
1,518.90
As in prior years, cities have the biggest share in the total assets, liabilities, and net
assets/equity of the LGUs amounting to P1.009 trillion, P261.84 billion, and P747.69
billion, respectively, as at December 31, 2018. Chart I.A.2 shows the financial position
by LGU classification.
1
Chart I.A.2 – Financial Position by LGU Classification
CY 2018
(in billion pesos)
1200.00
1000.00
800.00
600.00
400.00
200.00
0.00
Provinces Cities Municipalities
Assets 538.56 1,009.53 544.23
Liabilities * 138.97 261.84 172.62
Equity 399.60 747.69 371.61
* Includes Deferred Credits/Unearned Income of P2.53 billion, P104.44 billion and P34.05 billion for provinces, cities and municipalities,
respectively
The General Fund (GF), the main operating fund of the LGUs, is sourced from the share
of LGUs in national taxes including Internal Revenue Allotment (IRA), service and
business income, and all other sources such as donations and grants. The Special
Education Fund (SEF) is a special fund for use of the Local School Board while Trust
Fund (TF) represents funds received for specific purposes as identified by the source
agencies/institutions.
Among the funds of LGUs, the GF has the biggest share in total assets, liabilities, and net
assets/equity of P1.714 trillion or 81.92 percent, P333.73 billion or 58.20 percent, and
P1.380 trillion or 90.87 percent, respectively, as shown in Chart I.A.3.
Chart I.A.3 – LGU Financial Position by Fund

CY 2018
(in billion pesos)
1,800.00
1,600.00
1,400.00
1,200.00
1,000.00
800.00
600.00
400.00
200.00
0.00
General Fund Special Education Trust Fund
Fund
Assets 1,713.99 183.94 194.40
Liabilities 333.73 57.06 182.64
Equity 1,380.26 126.88 11.76
2
Assets
The combined assets of LGUs of P2.092 trillion are composed of current assets in the
amount of P817.57 billion or 39.07 percent and non-current assets of P1.275 trillion or
60.93 percent. Chart I.A.4 shows the composition of combined assets of LGUs.
Chart I.A.4 – Composition of Combined Assets of LGUs

CY 2018
(in billion pesos)
Current Assets Non-Current Assets

817.57 1,274.76
Of the current assets, Cash and Cash Equivalents of P559.37 billion, and Receivables of
P175.24 billion represent 26.73 percent and 8.38 percent, respectively, of the total assets.
On the other hand, Property, Plant and Equipment of P1.242 trillion, which is classified
as non-current asset, is 59.36 percent of the total assets.
By LGU classification, 48.25 percent of the total assets pertains to cities, while 26.01
percent and 25.74 percent pertain to municipalities and provinces, respectively, as shown
in Table I.A.1.
Table I.A.1 – Assets by LGU Classification

CY 2018
(in million pesos)
Non-
Current Percent
LGU Classification Current Total
Assets Distribution
Assets
Provinces 205,991.11 332,573.29 538,564.40 25.74
Cities 385,664.23 623,865.36 1,009,529.59 48.25
Municipalities 225,913.62 318,321.37 544,234.98 26.01
Total 817,568.96 1,274,760.02 2,092,328.98 100.00
Table I.A.2 shows the ten provinces, cities and municipalities with biggest amount of
total assets, classified into current and non-current. The Province of Cebu, City of
Makati, and Municipality of Cainta, Rizal topped in their respective LGU classification
with P35.66 billion, P230.83 billion and P4.44 billion, respectively, followed by
Compostela Valley, City of Quezon and Municipality of Mariveles, Bataan with P19.62
billion, P87.29 billion and P3.02 billion, respectively.
3
Table I.A.2 – Ten Provinces, Cities, and Municipalities
With Biggest Amount of Total Assets
CY 2018
(in million pesos)
Total Current Non-Current

Particulars
Assets Assets Assets
Provinces
Cebu 35,659.47 7,388.02 28,271.45
Compostela Valley 19,615.34 1,898.63 17,716.71
Batangas 18,185.65 4,718.26 13,467.39
Rizal 18,076.92 8,014.17 10,062.75
Bukidnon 15,278.83 5,269.88 10,008.95
Negros Occidental 14,446.03 7,171.35 7,274.68
Laguna 11,587.44 3,339.34 8,248.10
Iloilo 11,441.66 6,888.95 4,552.71
Palawan 11,277.13 6,091.21 5,185.92
Zambales 11,241.55 2,438.61 8,802.94
Cities
Makati 230,833.17 34,059.56 196,773.61
Quezon 87,285.27 34,366.03 52,919.24
Manila 40,711.07 21,174.22 19,536.84
Pasig 38,985.15 17,418.45 21,566.70
Cebu 33,884.37 23,766.08 10,118.29
Taguig 24,535.71 17,147.95 7,387.76
Caloocan 18,380.72 7,341.23 11,039.49
Pasay 18,278.12 9,190.43 9,087.69
Davao 16,258.95 8,572.08 7,686.87
Calamba 12,605.81 6,108.55 6,497.26
Municipalities
Cainta, Rizal 4,437.05 2,089.40 2,347.65
Mariveles, Bataan 3,015.63 1,745.30 1,270.33
Sual, Pangasinan 2,804.90 1,851.05 953.84
Sto. Tomas, Batangas 2,566.07 1,295.06 1,271.01
Binangonan, Rizal 2,218.16 711.22 1,506.94
Caluya, Antique 2,161.14 1,114.16 1,046.98
Tanay, Rizal 2,013.86 1,118.30 895.56
Carmona, Cavite 1,969.47 727.85 1,241.62
Silang, Cavite 1,900.43 866.04 1,034.39
Calaca, Batangas 1,875.79 907.64 968.15
4
Liabilities
The combined liabilities of LGUs in CY 2018 aggregating to P573.43 billion comprised

of current liabilities totaling P438.98 billion or 76.55 percent and non-current liabilities
totaling P134.45 billion or 23.45 percent. The total Inter-Agency Payables of P131.03
billion or 29.85 percent is the biggest portion of the current liabilities, followed by the
Financial Liabilities of P104.37 billion or 23.78 percent. Of the total non-current
liabilities, Financial Liabilities of P74.59 billion, and Deferred Credits/Unearned Income
of P47.69 billion represent 55.48 percent and 35.47 percent, respectively.
The total liabilities by LGU classification is shown in Table I.A.3.
Table I.A.3 – Liabilities by LGU Classification
CY 2018
(in million pesos)
Current Non-Current Total Percent

LGU Classification
Liabilities Liabilities Liabilities Distribution
Provinces 113,332.89 25,635.47 138,968.36 24.23
Cities 184,491.27 77,347.86 261,839.14 45.66
Municipalities 141,157.52 31,466.30 172,623.82 30.11
Total 438,981.68 134,449.63 573,431.31 100.00
Table I.A.4 presents the ten provinces, cities and municipalities with the biggest total
liabilities. The Province of Negros Occidental with P5.85 billion topped the provinces,
followed by the Province of Palawan with P5.16 billion. Among the cities, Cebu still
ranked first with the highest liabilities of P24.50 billion due to its Other Deferred Credits
of P15.00 billion, which represents 61.05 percent of its total liabilities. The Municipality
of Cainta, Rizal topped the list of municipalities with the highest liabilities, also due to
the substantial balance of its total Deferred Credits/Unearned Income of P1.54 billion,
which is 71.01 percent of its total liabilities of P2.17 billion.
With Biggest Amount of Total Liabilities
CY 2018
(in million pesos)

Particulars
Liabilities Liabilities Liabilities
Provinces
Negros Occidental 5,849.40 4,179.89 1,669.51
Palawan 5,155.50 3,479.90 1,675.60
Isabela 4,331.67 1,908.32 2,423.34
Cebu 4,300.17 4,189.10 111.07
Camarines Sur 3,163.39 1,851.20 1,312.19
Iloilo 3,070.22 3,023.76 46.46
Albay 2,963.07 2,331.67 631.39
Bohol 2,918.20 2,708.60 209.60
Batangas 2,817.38 2,472.14 345.24
Quezon 2,779.94 2,258.54 521.40
5
Particulars
Liabilities Liabilities Liabilities
Cities
Cebu 24,496.89 24,496.89 -
Manila 19,253.95 9,705.52 9,548.43
Quezon 18,471.04 6,116.46 12,354.58
Makati 13,825.19 12,819.43 1,005.76
Taguig 12,609.21 12,609.21 -
Pasay 9,886.89 3,339.81 6,547.08
Caloocan 8,013.47 5,829.95 2,183.52
Olongapo 6,776.85 1,566.11 5,210.74
Iligan 5,981.77 745.78 5,235.99
Pasig 4,800.33 3,987.86 812.47
Municipalities
Cainta, Rizal 2,165.77 2,155.80 9.97
Sual, Pangasinan 1,734.81 1,734.81 -
Mariveles, Bataan 1,520.86 1,456.01 64.85
Santa Cruz, Davao del Sur 1,156.15 250.03 906.12
Pagbilao, Quezon 892.15 892.15 -
Tanay, Rizal 856.29 803.14 53.15
Nasugbu, Batangas 776.36 148.36 628.00
Binangonan, Rizal 748.88 524.19 224.69
Sto. Tomas, Batangas 714.23 596.28 117.95
Calaca, Batangas 680.29 466.90 213.39
Net Assets/Equity
The combined Net Assets/Equity of P1.519 trillion is the difference between the
combined assets of P2.092 trillion and combined liabilities of P573.43 billion. The net
assets/equity, as shown in Chart I.A.5, is composed of the following: restated beginning
balance – P1.265 trillion, adjustments recognized directly in net assets/equity – P77.63
billion and surplus for the period – P175.87 billion.
Chart I.A.5 – Breakdown of Net Assets/Equity

CY 2018
(in billion pesos)
Adjustments
recognized directly
Restated Balance in net assets/ equity
1,265.40 77.63
Surplus for the
period
175.87
6
Table I.A.5 shows the ten LGUs by classification with biggest net assets/equity. The top
province, city and municipality are Cebu with P31.36 billion, Makati with P217.01
billion, and Cainta, Rizal with P2.27 billion, respectively.

With Biggest Net Assets/Equity
CY 2018
(in million pesos)
Net Assets/ Net Assets/ Net Assets/

Equity Equity Equity
Cebu 31,359.30 Makati 217,007.98 Cainta, Rizal 2,271.28
CompostelaValley 17,443.01 Quezon 68,814.23 Sto. Tomas, Batangas 1,851.83
Rizal 15,804.60 Pasig 34,184.81 Caluya, Antique 1,751.42
Batangas 15,368.27 Manila 21,457.11 Carmona, Cavite 1,663.99
Bukidnon 12,705.79 Davao 12,263.93 Silang, Cavite 1,553.99
Zambales 9,166.99 Taguig 11,926.50 Mariveles, Bataan 1,494.76
Laguna 9,042.16 Zamboanga 10,405.37 Binangonan, Rizal 1,469.28
Pangasinan 8,658.23 Caloocan 10,367.25 Claver, Surigao del Norte 1,449.56
Negros Occidental 8,596.63 Calamba 9,425.92 Narvacan,Ilocos Sur 1,423.62
Bulacan 8,543.02 Cebu 9,387.48 Sta. Maria, Ilocos Sur 1,358.61
7
B. FINANCIAL PERFORMANCE
The total combined surplus of LGUs for CY 2018 of P175.87 billion registered an increase
of P5.39 billion, or 3.16 percent from CY 2017 total of P170.48 billion. The total revenue
during the year reached P710.88 billion, sourced largely from current operating revenue of
P680.56 billion or 95.73 percent. Compared to previous year’s total revenue of P640.25
billion, there was an increase of P70.63 billion or 11.03 percent.
On the other hand, for total expenses of P535.01 billion which were incurred mainly for
current operations, there was an increase of P65.24 billion or 13.89 percent from CY 2017
total expenses of P469.77 billion. The summaries of results of operations of the local
government, by LGU classification and by fund, for CY 2018 are presented in Tables I.B.1
and I.B.2, respectively, while Revenue and Expenses by LGU classification and by fund are
shown in Charts I.B.1 and I.B.2, respectively.
Table I.B.1 – Summary of Results of Operations by LGU Classification

CY 2018
(in million pesos)
Particulars Total Provinces Cities Municipalities

Revenue 710,881.46 169,612.40 295,191.62 246,077.44
Current Operating Revenue 680,556.02 158,336.76 287,333.64 234,885.62
Total Transfers, Assistance and
Subsidy from 27,105.92 10,479.68 6,462.93 10,163.30
Other Non-Operating Income 3,219.52 795.96 1,395.05 1,028.51
Expenses 535,014.18 123,057.37 223,698.28 188,258.53
Current Operating Expenses 496,572.45 109,266.24 208,420.05 178,886.15
Subsidy to 37,701.78 13,438.46 14,939.96 9,323.36
Losses 739.96 352.68 338.26 49.01
Surplus for the period 175,867.28 46,555.02 71,493.34 57,818.91
Chart I.B.1 – Revenue and Expenses by LGU Classification

CY 2018
(in billion pesos)
310 295.19
246.08
260 223.70
188.26
210 169.61
160 123.06
110
60
10 Provinces Cities Municipalities

Revenue* Expenses*
*Includes transfers, assistance and subsidy (from/to), and other non-operating income/losses
8
Table I.B.2 – Summary of Results of Operations by Fund
CY 2018
(in million pesos)
Particulars Total GF SEF TF

Revenue 710,881.46 667,605.46 33,058.01 10,217.98
Current Operating Revenue 680,556.02 645,166.64 32,977.75 2,411.63
Subsidy from 27,105.92 19,638.25 63.22 7,404.45
Other Non-Operating Income 3,219.52 2,800.58 17.04 401.90
Expenses 535,014.18 507,816.27 18,410.76 8,787.15
Current Operating Expenses 496,572.45 470,903.89 18,136.32 7,532.23
Subsidy to 37,701.78 36,184.40 262.54 1,254.84
Losses 739.96 727.98 11.89 0.08
Surplus the period 175,867.28 159,789.19 14,647.25 1,430.83
Chart I.B.2 – Revenue and Expenses by Fund

CY 2018
(in billion pesos)
667.61
810
507.82
610 10.22 8.79
33.06
410
18.41
210
10
Revenue* Expenses*
GF SEF TF
*Includes transfers, assistance and subsidy (from/to) and other non-operating income/losses
Revenue
Revenue of P710.88 billion was sourced from current operations; transfers, assistance and
subsidy (TAS); and other non-operating income. Chart I.B.3 presents the composition of
total revenue by LGU classification and by source.
9
Chart I.B.3 – Total Revenue by LGU Classification, by Source
CY 2018
(in billion pesos)
287.33
300
234.89
250
200 158.34
150
100
50 10.48 0.80 6.46 1.39 10.16 1.03
0
Current Operating Revenue P680.56 TAS P27.11 Non-Operating Income P3.22
The ten provinces, cities and municipalities with highest amount of total revenue are shown
in Table I.B.3.
Table I.B.3 – Ten Provinces, Cities, and Municipalities

with Highest Amount of Total Revenue
CY 2018
(in million pesos)
Provinces Revenue Cities Revenue Municipalities Revenue

Negros Occidental 5,987.92 Quezon 20,594.73 Cainta, Rizal 1,305.72
Ilocos Sur 5,719.72 Makati 17,817.36 Taytay, Rizal 1,019.46
Bulacan 4,995.10 Manila 14,103.20 Caluya, Antique 1,002.89
Cebu 4,646.68 Pasig 12,309.64 Rodriguez, Rizal 976.46
Rizal 4,322.36 Taguig 11,276.18 Balaoan, La Union 908.29
Laguna 4,320.07 Davao 9,539.27 Marilao, Bulacan 894.68
Cavite 4,204.72 Cebu 6,743.88 Sta. Cruz, Ilocos Sur 843.98
Pangasinan 4,093.69 Parañaque 6,668.78 Sto. Tomas, Batangas 809.09
Quezon 3,960.55 Caloocan 5,685.57 Bataraza, Palawan 796.02
Batangas 3,773.26 Pasay 5,659.04 Rosario, Cavite 785.06
10
Revenue from Current Operations
Chart I.B.4 presents the composition of total current operating revenue. This does not
include gains, which has almost zero-percentage share.
Chart I.B.4 – Composition of Current Operating Revenue

CY 2018
(in billion pesos)
Service and Shares, Grants and

Business Income Donations
59.99 8.90
8.81% 1.31%
Tax Revenue
Other National 165.63
Taxes 31.04 24.34%
4.56%
IRA
414.98
60.98%
Total revenue from current operations amounting to P680.56 billion was generated from tax
revenue, other national taxes, IRA, service and business income, shares, grants and
donations, and gains. The IRA remains to be the major source of revenue for the LGUs for
CY 2018 totalling P414.98 billion or 60.98 percent of the total current operating revenue.
Share from Internal Revenue Allotment
The NG provides revenue allocation to the LGUs in the form of Internal Revenue Allotment
(IRA), which is equivalent to 40 percent of its total internal revenue collections based on
the collections of the third preceding year. The total IRA of the LGUs is allocated in the
following manner: municipalities – 34 percent, provinces and cities – 23 percent each, and
barangays – 20 percent. Table I.B.4 summarizes the IRA received by the LGUs by region
for CY 2018:
Table I.B.4 – IRA by Region, by LGU Classification

CY 2018
(in million pesos)
Regions Total Provinces Cities Municipalities

NCR 22,857.26 - 22,726.64 130.62
CAR 12,989.53 5,125.10 1,653.84 6,210.58
Region I 22,001.63 6,647.10 4,034.82 11,319.70
Region II 22,130.76 7,347.79 3,828.44 10,954.54
Region III 40,023.51 12,775.81 9,246.56 18,001.14
Region IV-A 46,799.41 14,311.10 14,799.80 17,688.51
Region IV-B 19,120.66 6,492.43 2,977.42 9,650.81
Region V 25,083.72 8,296.63 3,847.11 12,939.98
Region VI 18,293.43 6,214.19 1,949.51 10,129.73
11
Regions Total Provinces Cities Municipalities
Region VII 20,553.81 5,444.15 6,800.94 8,308.73
Region VIII 24,989.23 7,507.73 5,298.15 12,183.35
Region IX 16,673.00 4,615.33 4,542.14 7,515.53
Region X 23,264.43 6,455.04 7,599.27 9,210.12
Region XI 21,307.86 5,987.52 8,045.71 7,274.63
Region XII 19,218.90 6,296.83 4,056.87 8,865.20
Region XIII 17,507.43 5,548.53 4,481.21 7,477.70
Sub-Region XVI 22,122.54 4,981.57 12,228.96 4,912.02
ARMM 20,045.72 7,262.39 1,620.46 11,162.87
Total 414,982.83 121,309.25 119,737.83 173,935.75
Expenses
Of the total expenses amounting to P535.01 billion for CY 2018, cities had the biggest share
of P223.70 billion or 41.81 percent, followed by municipalities of P188.26 billion or 35.19
percent, and provinces of P123.06 billion or 23.00 percent. The total expenses include
current operating expenses; transfers, assistance and subsidy (TAS) to NGAs/Other
LGUs/Funds; and losses. The CY 2018 total expenses by LGU classification by expense
type is shown in Chart I.B.5.
Chart I.B.5 – Total Expenses by LGU Classification, by Expense Type

CY 2018
(in billion pesos)
208.42
210 178.89
160
109.27
110
60
13.44 0.35 14.94 0.34 9.32 0.05
10
Current Operating Expenses P496.57 TAS P37.70 Losses P0.74
LGUs with Highest Reported Total Expenses
As presented in Table I.B.5, the Province of Negros Occidental, City of Makati and
Municipality of Cainta, Rizal topped the list of the top ten LGUs with total expenses of
P5.12 billion, P15.42 billion and P1.23 billion, respectively, followed by the province of
Cebu with P4.28 billion, City of Quezon with P14.58 billion, and Municipality of Taytay,
Rizal with P0.95 billion.
12
Table I.B.5 – Ten Provinces, Cities, and Municipalities
With Highest Amount of Total Expenses
CY 2018
(in million pesos)
Provinces Expenses Cities Expenses Municipalities Expenses

Negros Occidental 5,120.48 Makati 15,419.98 Cainta, Rizal 1,233.91
Cebu 4,280.81 Quezon 14,578.82 Taytay, Rizal 950.20
Bulacan 3,843.32 Manila 11,122.47 Rodriguez, Rizal 824.35
Laguna 3,373.20 Taguig 7,588.14 Marilao, Bulacan 754.38
Ilocos Sur 3,315.68 Davao 7,274.04 Rosario, Cavite 641.92
Pangasinan 3,177.95 Pasig 6,989.81 San Mateo, Rizal 577.60
Quezon 2,963.35 Cebu 6,387.68 Carmona, Cavite 552.57
Batangas 2,848.01 Pasay 4,903.24 Sto. Tomas, Batangas 550.74
Pampanga 2,843.47 Mandaluyong 4,618.59 Silang, Cavite 547.45
Cavite 2,782.60 Caloocan 4,425.24 Sta. Maria, Bulacan 544.15
Expenses for Current Operations
The total current operating expenses of P496.57 billion is composed of personnel services
(PS) of P189.75 billion or 38.21 percent, maintenance and other operating expenses
(MOOE) of P257.93 billion or 51.94 percent, financial expenses (FE) of P4.83 billion or
0.97 percent, and non-cash expenses of P44.06 billion or 8.87 percent, as presented in Chart
I.B.6.
Chart I.B.6 – Composition of Current Operating Expenses

CY 2018
(in billion pesos)
257.93
280
189.75
240
200
160
120
80 44.06
40 4.83
0
PS MOOE FE Non-Cash
13
C. CASH FLOWS
The Statement of Cash Flows (SCF) of the LGUs provides an overview of the cash inflows
and outflows and the net changes in cash resulting from operating, investing and financing
activities.
The SCF for CY 2018 shows P970.19 billion inflows and P895.57 billion outflows, resulting
in net cash flows of P74.62 billion. Compared with the previous year’s net cash flows of
P117.45 billion, there was a decrease of P42.84 billion or 36.47 percent.
Cash Inflows
Of the aggregate cash inflows of P970.19 billion for CY 2018, P947.62 billion or 97.67
percent was from operating activities, P1.49 billion or 0.15 percent from investing activities
and P21.07 billion or 2.17 percent from financing activities. The increase in cash inflows of
P110.01 billion or 12.79 percent from CY 2017 total cash inflows of P860.17 billion was
due to the increases in operating activities of P103.81 billion and financing activities of
P6.84 billion, and a decrease in investing activities of P0.63 billion. Chart I.C.1 shows the
comparative cash inflows for CYs 2018 and 2017.
Chart I.C.1 – Comparative Cash Inflows

CYs 2018 and 2017
(in billion pesos)
947.62
1,000.00 843.82
900.00
800.00
700.00
600.00
500.00
400.00
300.00
200.00 21.07
100.00 1.49 2.12 14.24
-
Operating Activities Investing Activities Financing Activities
2018 2017
14
Cash Outflows
The combined cash outflows for all activities amounted to P895.57 billion, broken down as
follows: operating activities of P719.23 billion or 80.31 percent, investing activities of
P161.20 billion or 18.00 percent and financing activities of P15.14 billion or 1.69 percent.
The increase of cash outflows of P152.85 billion or 20.58 percent from the previous year
balance of P742.72 billion was a result of the increases in operating and investing activities
of P105.51 billion and P47.81 billion, respectively, and a decrease in financing activities of
P0.46 billion. Chart I.C.2 shows the comparative cash outflows for CYs 2018 and 2017.
Chart I.C.2 – Comparative Cash Outflows

CYs 2018 and 2017
(in billion pesos)
719.23
800.00
613.72
700.00
600.00
500.00
400.00
300.00 161.20
113.39
200.00
15.14 15.61
100.00
0.00
Operating Activities Investing Activities Financing Activities
2018 2017
Cash Flows from Operating Activities
The total cash inflows derived from operating activities amounted to P947.62 billion while
the total cash outflows was P719.23 billion, resulting in net inflows of P228.40 billion.
Internal Revenue Allotment (IRA) of P415.59 billion was the biggest source, representing
43.86 percent of the total cash inflows. The inflows also included collections from taxpayers
(local taxes), service/business income, interest income, dividend income, and other receipts.
Chart I.C.3 shows the sources of cash inflows from operating activities.
15
Chart I.C.3 – Sources of Cash Inflows from Operating Activities
CY 2018
(in billion pesos)
Interest Income
2.39
0.25%
Local Taxes
Other Receipts 178.72
292.69 18.86%
30.89%
IRA
415.59
43.86%
Dividend Income
1.60
0.17% Service/Business
Income
56.64
5.98%
The top ten provinces, cities and municipalities with substantial cash inflows from local
taxes and IRA are presented in Table I.C.1.
Table I.C.1 – Top Ten Provinces, Cities, and Municipalities

with Substantial Cash Inflows from Local Taxes
and Internal Revenue Allotment
(in million pesos)
Local Taxes Internal Revenue Allotment
LGUs Amount LGUs Amount
Provinces Provinces
La Union 1,138.23 Cavite 3,339.79
Batangas 1,076.11 Bulacan 3,180.63
Rizal 979.95 Pangasinan 3,176.81
Bulacan 954.23 Cebu 3,122.06
Cavite 786.83 Negros Occidental 3,038.19
Zambales 623.85 Laguna 2,894.71
Bataan 616.01 Batangas 2,740.78
Palawan 570.09 Rizal 2,681.06
Antique 447.12 Isabela 2,671.61
Zamboanga del Sur 427.21 Quezon 2,654.76
Cities Cities
Makati 15,344.68 Davao 4,474.13
Quezon 11,189.68 Quezon 4,018.85
Manila 10,391.08 Manila 2,561.85
Taguig 9,057.37 Zamboanga 2,544.38
Pasig 8,855.64 Caloocan 2,448.07
Parañaque 4.393.16 Puerto Princesa 2,384.60
Mandaluyong 3,737.93 Cebu 2,116.76
Davao 3,693.77 Calamba 1,751.64
Muntinlupa 3,558.10 Antipolo 1,566.73
Santa Rosa 3,420.83 Cagayan de Oro 1,512.18
16
Local Taxes Internal Revenue Allotment
LGUs Amount LGUs Amount
Municipalities Municipalities
Cainta, Rizal 925.23 Rodriguez, Rizal 599.51
Pagbilao, Quezon 713.67 Cainta, Rizal 510.56
Bataraza, Palawan 713.53 Taytay, Rizal 508.46
Calaca, Batangas 478.57 Sablayan, Occ. Mindoro 475.80
Carmona, Cavite 465.70 Binangonan, Rizal 458.93
Pinili, Ilocos Norte 426.93 Silang, Cavite 428.10
San Miguel, Bulacan 421.74 Sta. Maria, Bulacan 422.02
Mauban, Quezon 380.49 San Mateo, Rizal 411.72
Guiguinto, Bulacan 377.09 Tanza, Cavite 378.24
Marilao, Bulacan 368.15 Marilao, Bulacan 362.22
Chart I.C.4 shows the breakdown of the total cash outflows from operating activities
amounting to P719.23 billion which represents payment to suppliers and creditors, payment
to employees, interest expense, payment of expenses and other payments.
Chart I.C.4 – Cash Outflows from Operating Activities

CY 2018
(in billion pesos)
Payment of
Other expenses
84.79
Payments
11.79% Payment to
235.56
32.75% suppliers and
creditors
Payment to 211.02
employees 29.34%
182.65
25.40%
Interest
Expense
5.20
0.72%
Disbursements other than interest expense, payment to suppliers and creditors, and payment
to employees were all reported as payment of expenses. Other Payments amounting to
P235.56 billion include, among others, inter/intra agency fund transfers; grants, subsidies
and donations; awards and indemnities; disbursements/payments of payables for expenses
incurred in prior years; refunds/payments of trust liabilities; and other maintenance and
operating expenses such as training, travel, professional/consultancy services, and others.
17
Cash Flows from Investing Activities
For CY 2018, a 29.68 percent decrease in total cash inflows of P1.49 billion against P2.12
billion of the previous year was reported. Of the P1.49 billion, P816.22 million or 54.74
percent was sourced from collection of principal on loans to other entities. Other sources of
cash comprised of proceeds from sale of investment property amounting to P363.94 million
or 24.41 percent; proceeds from sale/disposal of PPE amounting to P287.75 million or 19.30
percent; and proceeds from sale of investments amounting to P23.17 million or 1.55 percent.
Total cash outflows from investing activities amounting to P161.20 billion increased by
P47.81 billion or 42.16 percent compared to P113.39 billion of previous year. Significant
cash outflows for CY 2018 pertained to the purchase/construction of PPE amounting to
P149.68 billion or 92.85 percent. Chart I.C.5 and Chart I.C.6 show the Comparative Cash
Inflows and Cash Outflows for CYs 2018 and 2017, respectively.
Chart I.C.5 – Comparative Cash Inflows from Investing Activities

CYs 2018 and 2017
(in million pesos)
1162.66
1200.00
1000.00 816.22
800.00
586.91
600.00
363.94 287.75 321.28
400.00
200.00 49.54
23.17
0.00
Proceeds from Proceeds from Proceeds from Collection of
Sale of Investment Sale/ Disposal of Sale of Principal on loans
Property PPE Investments to other entities
2018 2017
18
Chart I.C.6 – Comparative Cash Outflows from Investing Activities
CYs 2018 and 2017
(in billion pesos)
149.68
160.00
140.00
120.00 105.79
100.00
80.00
60.00
40.00
20.00 4.97 3.08 5.47 2.88 0.26 1.16 0.12 0.07 0.71 0.39
0.00
Purchase/ Purchase/ Investment Purchase of Purchase of Grant of
Construction Construction Bearer Intangible Loans
of Investment of PPE Biological Assets
Property Assets
2018 2017
Cash Flows from Financing Activities
The LGUs posted an aggregate net cash flows from financing activities of P5.93 billion, a
significant increase of P7.30 billion or 531.93 percent from the reported negative cash flows
of P1.37 billion posted in CY 2017. Cash inflows amounted to P21.07 billion while the cash
outflows amounted to P15.14 billion. The main sources of cash inflows from this activity
were proceeds from domestic and foreign loans and issues of bills and bonds. Cash outflows
pertained to payments of loan amortization and long-term liabilities, and retirement/
redemption of debt securities. Chart I.C.7 shows the cash flows from financing activities for
CY 2018.
Chart I.C.7 – Cash Flows from Financing Activities

CY 2018
(in billion pesos)
Cash Inflows Cash Outflows Net Cash Flows

21.07 15.14 5.93
19
Cash Flows by LGU Classification and by Fund
Cash inflows and outflows by LGU classification and by fund are shown in Charts I.C.8 and
I.C.9, respectively. As to the highest cash inflows and corresponding outflows, the cities
ranked first, followed by municipalities and provinces. By fund, the GF, being the main
operating fund of LGUs, posted the biggest amount of cash inflows and outflows.
Chart I.C.8 -Total Cash Inflows and Outflows by LGU Classification

CY 2018
(in billion pesos)
383.92
400.00 350.45 341.35
319.97
350.00
300.00 244.92
225.14
250.00
200.00
150.00
100.00
50.00
-
Total Cash Inflows Total Cash Outflows
Chart I.C.9 - Total Cash Inflows and Outflows by Fund

CY 2018
(in billion pesos)
811.23
900.00 745.80
800.00
700.00
600.00
500.00
400.00
300.00 116.07
113.80
200.00 42.89 35.98
100.00
-
GF SEF TF
Total Cash Inflows Total Cash Outflows
20
D. CHANGES IN NET ASSETS/EQUITY
For CY 2018, the consolidated net assets/equity of the LGUs amounted to P1.519 trillion.
The balance was a result of : (a) restated ending balance of CY 2017 amounting to P1.262
trillion, (b) adjustments due to change in accounting policy, prior period errors, and other
adjustments totaling P3.44 billion, resulting in the restated CY 2017 beginning balance of
P1.265 trillion, and (c) total changes in net assets/equity for the period of P253.50 billion.
Details of the changes in net assets/equity are shown in Table I.D.1.
Table I.D.1 Changes in Net Assets/Equity

CY 2018
(in million pesos)
AMOUNT
PARTICULARS 2017
2018
Restated
NET ASSETS/EQUITY
Balance as at January 1 1,261,965.15 906,091.69
Add (Deduct)
Changes in accounting policies 10,609.04 10,590.09
Prior period errors (8,224.62) 3,046.18
Other adjustment 1,051.36 0
Restated Balance 1,265,400.93 919,727.97
Add (Deduct) Changes in net
assets/equity during the year
Adjustments recognized directly in net
assets/equity 77,629.46 171,759.39
Surplus for the period 175,867.28 170,477.79
Total changes during the year 253,496.74 342,237.18
Balance as at December 31 1,518,897.66 1,261,965.15
The ending balance as at December 31, 2017 of P1.242 trillion presented in the CY 2017
AFR for Local Government was restated to P1.262 trillion in this Report. The difference of
P0.02 billion was attributed to FSs of 56 LGUs (2 provinces, 4 cities, and 50 municipalities)
listed in Annex I which were not included in the combination due to the absence of
comparable figures for CYs 2018 and 2017.
21
E. COMPARISON OF BUDGET AND ACTUAL AMOUNTS
With the adoption of the Philippine Public Sector Accounting Standards (PPSAS) 24 on
presentation of budget information in the FSs, the Statement of Comparison of Budget and
Actual Amounts (SCBAA) is required as an additional component of the FSs. Philippine
Application Guidance (PAG) No. 4 of PPSAS 1-Presentation of Financial Statements
provides that a separate additional financial statement for comparison of budget and actual
amounts shall be prepared, since the financial statements and budget of National
Government Agencies (NGAs), LGUs and Government-Owned and/or Controlled
Corporations (GOCCs) not considered as Government Business Enterprises (GBEs) are not
on the same accounting basis.
In the Philippine public sector situation, budgets are on cash basis while the FSs are prepared
on accrual basis, thus PAG No. 4 was prescribed. Compliance with the said requirement
shall ensure that public sector entities shall discharge their accountability obligations and
enhance the transparency of their FSs by demonstrating compliance with the approved
budgets for which they are held publicly accountable.
Based on the combined CY 2018 SCBAA, the final budget and actual amounts of
revenue/other receipts totaled P613.54 billion and P604.76 billion, respectively, or a
difference of P8.78 billion. Of the final budget or total appropriations amounting to P768.35
billion, P523.03 billion or 68.07 percent represents actual expenditures, which includes debt
service and continuing appropriations for capital outlay, resulting in a difference of P245.33
billion. The details are presented in Table I.E.1.
Table I.E.1 – Condensed SCBAA CY 2018
(in million pesos)
Budget Amount Difference
Actual Final
PARTICULARS
Original Final Difference Amount Budget and
Actual
Revenue
A. Local Sources
Tax Revenue 119,944.54 123,226.16 3,281.62 124,524.10 (1,297.94)
Non-Tax Revenue 63,638.34 71,062.69 7,424.35 67,416.22 3,646.47
B. External Sources
Share from the National Internal
Revenue Taxes (IRA) 343,764.88 339,345.52 (4,419.36) 339,814.62 (469.11)
Share from GOCCs 9,764.58 8,017.42 (1,747.16) 8,144.08 (126.66)
Other Shares from National
Tax Collections 9,650.60 21,044.00 11,393.40 29,948.44 (8,904.45)
Other Receipts 3,324.25 5,561.03 2,236.79 8,357.71 (2,796.67)
Inter-local Transfer 1,200.26 4,294.56 3,094.29 2,044.77 2,249.79
Capital /Investment Receipts 2,442.20 2,203.12 (239.08) 632.40 1,570.72
C. Receipts from Borrowings 14,781.40 38,784.33 24,002.94 23,873.94 14,910.39
Total Revenue and Receipts 568,511.04 613,538.83 45,027.79 604,756.28 8,782.54
Expenditures
Personnel Services 181,959.30 180,962.26 (997.05) 159,255.13 21,707.13
MOOE 260,171.30 288,931.94 28,760.64 231,361.68 57,570.27
Capital Outlay 122,843.86 182,354.85 59,510.99 80,004.61 102,350.24
Debt Service
Financial Expense 6,367.53 8,187.33 1,819.80 5,585.98 2,601.35
Amortization 6,800.31 6,302.80 (497.51) 5,561.99 740.81
Total Current Appropriations 578,142.30 666,739.18 88,596.88 481,769.38 184,969.80
Continuing Appropriations
Capital Outlay 118,072.54 101,614.47 (16,458.07) 41,256.17 60,358.30
Total Continuing Appropriations 118,072.54 101,614.47 (16,458.07) 41,256.17 60,358.30
Total Appropriations 696,214.84 768,353.65 72,138.81 523,025.55 245,328.10
22
PART II
FINANCIAL
STATEMENTS
Republic of the Philippines
Local Government
Combined Statement of Financial Position
as at December 31, 2018
(in thousand pesos)
2017
Particulars Notes 2018
(Restated)
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents 4 559,372,950 483,662,137
Investments 5 42,058,537 41,391,776
Receivables 6 175,241,051 144,576,327
Inventories 7 26,828,836 22,347,972
Prepayments and Deferred Charges 8 14,067,582 12,000,025
Total Current Assets 817,568,956 703,978,237
NON- CURRENT ASSETS
Investments 9 5,784,964 4,425,584
Receivables 10 10,992,649 24,484,768
Investment Property 11 13,665,383 13,074,380
Property, Plant and Equipment 12 1,242,107,815 1,026,061,926
Biological Assets 13 1,119,662 890,132
Intangible Assets 14 1,089,546 851,606
Total Non-Current Assets 1,274,760,020 1,069,788,396
TOTAL ASSETS 2,092,328,975 1,773,766,633
LIABILITIES
CURRENT LIABILITIES
Financial Liabilities 15 104,371,837 85,701,958
Inter-Agency Payables 16 131,027,485 124,174,409
Intra-Agency Payables 17 35,602,025 32,095,990
Trust Liabilities 18 58,494,669 48,546,022
Deferred Credits/Unearned Income 19 93,329,829 69,257,841
Provisions 20 362,767 482,714
Other Payables 21 15,793,068 13,645,111
Total Current Liabilities 438,981,680 373,904,045
Non-Current Liabilities
Financial Liabilities 22 74,591,031 68,874,950
Deferred Credits/Unearned Income 23 47,694,231 57,885,795
Provisions 24 20,642 30,810
Other Payables 25 12,143,727 11,105,881
Total Non-Current Liabilities 134,449,632 137,897,435
TOTAL LIABILITIES 573,431,312 511,801,481
NET ASSETS/EQUITY
Net Assets/Equity 26 1,518,897,663 1,261,965,152
Total Net Assets/Equity 1,518,897,663 1,261,965,152
TOTAL LIABILITIES AND NET ASSETS/EQUITY 2,092,328,975 1,773,766,633
23
Local Government
Combined Statement of Financial Position by LGU Classification
(in thousand pesos)
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents 559,372,950 152,043,678 237,624,107 169,705,164
Investments 42,058,537 7,913,437 32,422,087 1,723,014
Receivables 175,241,051 29,777,671 96,608,635 48,854,745
Inventories 26,828,836 11,927,525 12,240,716 2,660,595
Prepayments and Deferred Charges 14,067,582 4,328,799 6,768,686 2,970,097
Total Current Assets 817,568,956 205,991,110 385,664,231 225,913,615
NON- CURRENT ASSETS
Investments 5,784,964 542,843 5,038,695 203,427
Receivables 10,992,649 2,519,436 5,063,191 3,410,021
Investment Property 13,665,383 4,350,114 6,818,604 2,496,665
Property, Plant and Equipment 1,242,107,815 324,540,986 606,083,957 311,482,873
Biological Assets 1,119,662 431,281 193,972 494,410
Intangible Assets 1,089,546 188,628 666,944 233,974
Total Non-Current Assets 1,274,760,020 332,573,288 623,865,362 318,321,369
TOTAL ASSETS 2,092,328,975 538,564,398 1,009,529,593 544,234,984
LIABILITIES
CURRENT LIABILITIES
Financial Liabilities 104,371,837 27,113,497 52,013,091 25,245,249
Inter-Agency Payables 131,027,485 48,707,881 22,195,308 60,124,295
Intra-Agency Payables 35,602,025 13,375,298 11,736,222 10,490,506
Trust Liabilities 58,494,669 16,867,190 24,767,342 16,860,137
Deferred Credits/Unearned Income 93,329,829 1,651,124 66,399,415 25,279,290
Provisions 362,767 189,614 163,860 9,294
Other Payables 15,793,068 5,428,284 7,216,035 3,148,748
Total Current Liabilities 438,981,680 113,332,888 184,491,273 141,157,519
Deferred Credits/Unearned Income 47,694,231 878,870 38,040,790 8,774,572
Provisions 20,642 - - 20,642
Other Payables 12,143,727 3,570,720 5,883,160 2,689,847
Total Non-Current Liabilities 134,449,632 25,635,468 77,347,864 31,466,300
TOTAL LIABILITIES 573,431,312 138,968,356 261,839,137 172,623,819
NET ASSETS/EQUITY
Net Assets/Equity 1,518,897,663 399,596,042 747,690,457 371,611,165
Total Net Assets/Equity 1,518,897,663 399,596,042 747,690,457 371,611,165
TOTAL LIABILITIES AND NET ASSETS/EQUITY 2,092,328,975 538,564,398 1,009,529,593 544,234,984
24
Local Government
Combined Statement of Financial Position by Fund
(in thousand pesos)
Special
PARTICULARS AMOUNT General Fund Trust Fund
Education Fund
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents 559,372,950 397,715,289 48,576,720 113,080,940
Investments 42,058,537 38,751,314 1,363,093 1,944,130
Receivables 175,241,051 121,742,435 40,193,970 13,304,646
Inventories 26,828,836 21,961,190 2,742,337 2,125,309
Prepayments and Deferred Charges 14,067,582 8,453,933 1,696,405 3,917,244
Total Current Assets 817,568,956 588,624,162 94,572,525 134,372,270
NON- CURRENT ASSETS
Investments 5,784,964 5,630,509 49,622 104,833
Receivables 10,992,649 8,499,622 1,681,097 811,929
Investment Property 13,665,383 13,521,272 699 143,412
Property, Plant and Equipment 1,242,107,815 1,095,631,762 87,567,664 58,908,389
Biological Assets 1,119,662 1,066,766 143 52,754
Intangible Assets 1,089,546 1,021,216 66,116 2,215
Total Non-Current Assets 1,274,760,020 1,125,371,146 89,365,341 60,023,532
TOTAL ASSETS 2,092,328,975 1,713,995,308 183,937,866 194,395,802
LIABILITIES
CURRENT LIABILITIES
Inter-Agency Payables 131,027,485 23,315,424 1,557,480 106,154,580
Intra-Agency Payables 35,602,025 25,619,392 420,227 9,562,405
Trust Liabilities 58,494,669 10,293,726 253,324 47,947,619
Deferred Credits/Unearned Income 93,329,829 63,524,416 29,330,284 475,130
Provisions 362,767 330,028 - 32,740
Other Payables 15,793,068 7,394,503 155,612 8,242,953
Total Current Liabilities 438,981,680 225,392,709 38,619,814 174,969,158
Financial Liabilities 74,591,031 73,386,608 854,910 349,513
Deferred Credits/Unearned Income 47,694,231 29,329,577 17,384,386 980,268
Provisions 20,642 18,256 - 2,386
Other Payables 12,143,727 5,604,613 199,909 6,339,205
Total Non-Current Liabilities 134,449,632 108,339,055 18,439,204 7,671,373
TOTAL LIABILITIES 573,431,312 333,731,763 57,059,018 182,640,530
NET ASSETS/EQUITY
Net Assets/Equity 1,518,897,663 1,380,263,544 126,878,847 11,755,272
Total Net Assets/Equity 1,518,897,663 1,380,263,544 126,878,847 11,755,272
TOTAL LIABILITIES AND NET ASSETS/EQUITY 2,092,328,975 1,713,995,308 183,937,866 194,395,802
25
Local Government
Combined Statement of Financial Performance
For the Year Ended December 31, 2018
(in thousand pesos)
2017
(Restated)
REVENUE
Tax Revenue 27 165,627,686 145,546,402
Share from Internal Revenue Collections (IRA) 28 414,982,826 386,729,814
Other Share from National Taxes 29 31,043,264 8,862,590
Service and Business Income 30 59,989,128 55,082,247
Shares, Grants and Donations 31 8,899,700 6,736,643
Gains 32 13,418 28,547
Total Current Operating Revenue 680,556,023 602,986,243
Less: Current Operating Expenses
Personnel Services 33 189,745,425 172,575,679
Maintenance and Other Operating Expenses 34 257,931,753 220,057,088
Financial Expenses 35 4,833,235 4,830,419
Non-Cash Expenses 36 44,062,031 35,720,909
Total Current Operating Expenses 496,572,445 433,184,095
Surplus (Deficit) from Current Operations 183,983,577 169,802,147
Add (Deduct): Transfers, Assistance and Subsidy

Transfers, Assistance and Subsidy from NGAs/
LGUs/GOCCs/Other Funds 37 27,105,917 23,362,337
Transfers, Assistance and Subsidy to NGAs/
Other LGUs/Funds 38 37,701,779 36,289,325
Net Financial Assistance/Subsidy (10,595,861) (12,926,988)
Other Non-Operating Income/(Losses)

Sale of Assets 39 8,080 74,152
Gains 40 234,332 11,637,624
Miscellaneous Income 41 2,977,106 2,188,018
Losses 42 739,956 297,163
Net Other Non-Operating Income/(Losses) 2,479,563 13,602,632
SURPLUS (DEFICIT) FOR THE PERIOD 175,867,279 170,477,791
26
Local Government
By LGU Classification
(in thousand pesos)
PARTICULARS Total Provinces Cities Municipalities
REVENUE
Tax Revenue 165,627,686 12,431,280 129,943,038 23,253,368
Share from Internal Revenue Collections (IRA) 414,982,826 121,309,248 119,737,826 173,935,752
Other Share from National Taxes 31,043,264 7,781,017 6,015,230 17,247,016
Service and Business Income 59,989,128 14,914,578 28,320,239 16,754,310
Shares, Grants and Donations 8,899,700 1,899,578 3,311,473 3,688,650
Gains 13,418 1,059 5,832 6,527
Total Current Operating Revenue 680,556,023 158,336,760 287,333,638 234,885,624
Personnel Services 189,745,425 42,776,705 68,406,339 78,562,381
Maintenance and Other Operating Expenses 257,931,753 55,812,686 116,070,934 86,048,133
Financial Expenses 4,833,235 1,314,462 1,867,601 1,651,173
Non-Cash Expenses 44,062,031 9,362,384 22,075,180 12,624,467
Total Current Operating Expenses 496,572,445 109,266,237 208,420,055 178,886,154
Surplus (Deficit) from Current Operations 183,983,577 49,070,523 78,913,584 55,999,471

LGUs/GOCCs/Other Funds 27,105,917 10,479,681 6,462,933 10,163,303
Other LGUs/Funds 37,701,779 13,438,457 14,939,964 9,323,358
Net Financial Assistance/Subsidy (10,595,861) (2,958,777) (8,477,030) 839,946

Sale of Assets 8,080 842 3,065 4,172
Gains 234,332 190,633 25,873 17,826
Miscellaneous Income 2,977,106 604,482 1,366,115 1,006,509
Losses 739,956 352,679 338,262 49,014
Net Other Non-Operating Income/(Losses) 2,479,563 443,278 1,056,791 979,493
SURPLUS (DEFICIT) FOR THE PERIOD 175,867,279 46,555,025 71,493,344 57,818,909
27
Local Government
By Fund
(in thousand pesos)
Special
PARTICULARS Total General Fund Trust Fund
Education Fund
REVENUE
Tax Revenue 165,627,686 132,837,098 32,790,174 414
Share from Internal Revenue Collections (IRA) 414,982,826 414,982,826 - -
Other Share from National Taxes 31,043,264 31,037,097 - 6,167
Service and Business Income 59,989,128 59,495,058 175,665 318,405
Shares, Grants and Donations 8,899,700 6,801,157 11,914 2,086,629
Gains 13,418 13,403 - 16
Total Current Operating Revenue 680,556,023 645,166,639 32,977,753 2,411,631
Personnel Services 189,745,425 187,812,214 1,502,622 430,589
Maintenance and Other Operating Expenses 257,931,753 238,848,019 12,097,337 6,986,398
Financial Expenses 4,833,235 4,779,585 49,038 4,612
Non-Cash Expenses 44,062,031 39,464,070 4,487,327 110,634
Total Current Operating Expenses 496,572,445 470,903,888 18,136,324 7,532,233
Surplus (Deficit) from Current Operations 183,983,577 174,262,751 14,841,429 (5,120,602)

LGUs/GOCCs/Other Funds 27,105,917 19,638,246 63,217 7,404,454
Other LGUs/Funds 37,701,779 36,184,400 262,542 1,254,836
Net Financial Assistance/Subsidy (10,595,861) (16,546,154) (199,325) 6,149,618

Sale of Assets 8,080 8,078 2 -
Gains 234,332 234,257 75 -
Miscellaneous Income 2,977,106 2,558,243 16,966 401,898
Losses 739,956 727,981 11,894 81
Net Other Non-Operating Income/(Losses) 2,479,563 2,072,596 5,149 401,817
SURPLUS (DEFICIT) FOR THE PERIOD 175,867,279 159,789,193 14,647,253 1,430,833
28
Local Government
Combined Statement of Cash Flows
(in thousand pesos)
2017
(Restated)
Cash Flows From Operating Activities

Total Cash Inflows 43 947,623,217 843,817,953
Total Cash Outflows 44 719,225,302 613,719,367
Net Cash Flows from Operating Activities 228,397,915 230,098,586
Cash Flows From Investing Activities
Net Cash Flows from Investing Activities (159,708,833) (111,271,873)
Cash Flows From Financing Activities
Net Cash Flows from Financing Activities 5,929,012 (1,372,663)
Total Cash Provided by Operating, Investing and Financing Activities 74,618,095 117,454,050
Cash at the Beginning of the Year 484,694,748 366,207,940
Cash Balance at the End of the Year 559,312,842 483,661,991

Local Government
Combined Statement of Cash Flows
(in thousand pesos)
2017
(Restated)
Cash Inflows
Operating Activities 43 947,623,217 843,817,953
Investing Activities 45 1,491,085 2,120,390
Financing Activities 47 21,072,619 14,235,198
Total Cash Inflows 970,186,921 860,173,541
Cash Outflows
Operating Activities 44 719,225,302 613,719,367
Investing Activities 46 161,199,918 113,392,264
Financing Activities 48 15,143,607 15,607,861
Total Cash Outflows 895,568,826 742,719,491
Total Cash Provided by Operating, Investing and Financing Activities 74,618,095 117,454,050
Cash at the Beginning of the Year 484,694,748 366,207,940
Cash Balance at the End of the Year 559,312,842 483,661,991
Notes:
1 Difference in CY 2018 of P0.06 million between the Total Cash and Cash Equivalents in the Statement of Financial Position (SFPo) and
Cash at the End of the Period in the Statement of Cash Flows (SCF) is due to the discrepancies in the cash balances per submitted
SFPos and SCFs of the LGUs: a) Quezon City, NCR, b) Talipao, Sulu, ARMM, and c) unsubmitted SCF of Masaysay, Palawan,
Region IV-B.
2 Difference in CY 2017 of P0.15 million between the Total Cash and Cash Equivalents in the Statement of Financial Position (SFPo) and
Cash at the End of the Period in the Statement of Cash Flows (SCF) is due to the discrepancy in the cash balances per submitted
SFPo and SCF of Municipality of Mayoyao, Ifugao, CAR.
29
Local Government
Combined Statement of Cash Flows, By LGU Classification
(in thousand pesos)

Total Cash Inflows 947,623,217 238,353,560 375,796,323 333,473,335
Total Cash Outflows 719,225,302 179,083,013 283,632,630 256,509,659
Net Cash Flows from Operating Activities 228,397,915 59,270,547 92,163,692 76,963,676
Total Cash Inflows 1,491,085 693,478 85,348 712,259
Net Cash Flows from Investing Activities (159,708,833) (41,463,255) (59,879,440) (58,366,137)
Net Cash Flows from Financing Activities 5,929,012 1,972,531 1,180,890 2,775,591
Total Cash Provided by Operating, Investing and Financing Activities 74,618,095 19,779,823 33,465,142 21,373,129
Cash at the Beginning of the Year 484,694,748 132,263,856 204,158,965 148,271,927
Cash Balance Ending December 31, 2018 559,312,842 152,043,678 237,624,107 169,645,057

Local Government
Combined Statement of Cash Flows, By LGU Classification
(in thousand pesos)
Cash Inflows
Operating Activities 947,623,217 238,353,560 375,796,323 333,473,335
Investing Activities 1,491,085 693,478 85,348 712,259
Financing Activities 21,072,619 5,874,566 8,037,791 7,160,261
Cash Outflows
Investing Activities 161,199,918 42,156,734 59,964,787 59,078,396
Financing Activities 15,143,607 3,902,035 6,856,901 4,384,671
30
Local Government
Combined Statement of Cash Flows, By Fund
(in thousand pesos)
Special
General Trust
Particulars Total Education
Fund Fund
Fund

Net Cash Flows from Operating Activities 228,397,915 179,777,584 18,489,325 30,131,006
Total Cash Inflows 1,491,085 404,908 3,389 1,082,788
Net Cash Flows from Investing Activities (159,708,833) (120,102,502) (11,269,502) (28,336,829)
Total Cash Inflows 21,072,619 20,238,740 107,484 726,395
Total Cash Outflows 15,143,607 14,484,055 412,821 246,732
Net Cash Flows from Financing Activities 5,929,012 5,754,685 (305,337) 479,663

Local Government
Combined Statement of Cash Flows, By Fund
(in thousand pesos)
Special
General Trust
Particulars Total Education
Fund Fund
Fund
Cash Inflows
Investing Activities 1,491,085 404,908 3,389 1,082,788
Financing Activities 21,072,619 20,238,740 107,484 726,395
Cash Outflows
Investing Activities 161,199,918 120,507,410 11,272,890 29,419,617
Financing Activities 15,143,607 14,484,055 412,821 246,732
Cash at the Beginning of the Period 484,694,748 332,247,628 41,662,018 110,785,102
31
Local Government
Combined Statement of Changes in Net Assets/Equity
(in thousand pesos)
2017
Particulars 2018
(Restated)
NET ASSETS/EQUITY
Balance at January 1, 2018 1,261,965,152 906,091,693
Add (Deduct)
Change in Accounting Policy 10,609,039 10,590,090
Prior Period Errors (8,224,623) 3,046,184
Other Adjustments 1,051,358
Restated Balance 1,265,400,925 919,727,967
Add (Deduct) Changes in net assets/equity during the Year
Adjustment of net revenue recognized directly in net assets/equity 77,629,460 171,759,394
Suplus (Deficit) for the period 175,867,279 170,477,791
Total changes during the year 253,496,738 342,237,185
Balance at December 31, 2018 1,518,897,663 1,261,965,152

Local Government
Combined Statement of Changes in Net Assets/Equity - By LGU Classification
(in thousand pesos)
Particulars TOTAL Provinces Cities Municipalities

NET ASSETS/EQUITY
Balance at January 1, 2018 1,261,965,152 330,233,621 635,476,786 296,254,745
Add (Deduct)
Change in Accounting Policy 10,609,039 6,070,122 1,735,585 2,803,332
Prior Period Errors (8,224,623) (396,934) (8,677,861) 850,172
Other Adjustments 1,051,358 554,169 (4,890) 502,078
Total 3,435,773 6,227,357 (6,947,166) 4,155,583
Restated Balance 1,265,400,925 336,460,978 628,529,620 300,410,327
Adjustment of net revenue recognized directly in net assets/equity 77,629,460 16,580,040 47,667,492 13,381,928
Suplus (Deficit) for the period 175,867,279 46,555,025 71,493,344 57,818,910
Total changes during the year 253,496,738 63,135,064 119,160,836 71,200,838
Balance at December 31, 2018 1,518,897,663 399,596,042 747,690,457 371,611,165

Local Government
Combined Statement of Changes in Net Assets/Equity - By Fund
(in thousand pesos)
Special
Particulars Total General Fund Education Trust Fund
Fund
NET ASSETS/EQUITY
Balance at January 1, 2018 1,261,965,152 1,138,537,590 113,175,519 10,252,044
Adjustment to Government Equity, beginning
Add (Deduct)
Change in Accounting Policy 10,609,039 10,558,850 1,592 48,596
Prior Period Errors (8,224,623) (7,697,951) (712,602) 185,930
Other Adjustments 1,051,358 1,217,859 (91,259) (75,243)
Total 3,435,773 4,078,758 (802,269) 159,284
Restated Balance 1,265,400,925 1,142,616,348 112,373,250 10,411,327
Adjustment of net revenue recognized directly in net assets/equity 77,629,460 77,858,003 (141,655) (86,888)
Suplus (Deficit) for the period 175,867,279 159,789,193 14,647,253 1,430,833
Total changes during the year 253,496,738 237,647,197 14,505,597 1,343,944
Balance at December 31, 2018 1,518,897,663 1,380,263,544 126,878,847 11,755,272
32
Local Government
Statement of Comparison of Budget and Actual Amounts
(in thousand pesos)
OVER-ALL TOTAL
Budgeted Amounts Difference Difference
Particulars
Original and Actual Amounts Final Budget
Original Final
Final Budget and Actual
Revenue
A. Local Sources
1. Tax Revenue
a. Tax Revenue - Property 50,541,258.19 51,509,348.35 968,090.16 47,477,043.50 4,032,304.85
b. Tax Revenue - Goods and Services 55,640,567.21 56,524,885.52 884,318.31 65,421,746.09 (8,896,860.57)
c. Other Local Taxes 13,762,710.33 15,191,921.49 1,429,211.16 11,625,306.26 3,566,615.23
Total Tax Revenue 119,944,535.73 123,226,155.36 3,281,619.63 124,524,095.85 (1,297,940.49)
2. Non-Tax Revenue
a. Service Income 19,146,100.99 19,417,355.18 271,254.19 18,351,801.62 1,065,553.55
b. Business Income 29,890,225.22 31,019,869.40 1,129,644.18 32,814,748.58 (1,794,879.18)
c. Other Income and Receipts 14,602,015.86 20,625,467.13 6,023,451.27 16,249,667.49 4,375,799.64
Total Non-Tax Revenue 63,638,342.06 71,062,691.71 7,424,349.64 67,416,217.70 3,646,474.01
B. External Sources
1. Share from the National Internal Revenue Taxes (IRA) 343,764,881.76 339,345,519.45 (4,419,362.30) 339,814,624.81 (469,105.35)
2. Share from GOCCs 9,764,576.70 8,017,417.86 (1,747,158.84) 8,144,079.65 (126,661.79)
3. Other Shares from National Tax Collections 9,650,596.73 21,043,997.80 11,393,401.07 29,948,444.75 (8,904,446.94)
a. Share from Ecozone 3,836,333.17 4,331,719.01 495,385.84 5,258,804.33 (927,085.32)
b. Share from EVAT 554,894.54 680,842.97 125,948.43 523,304.05 157,538.92
c. Share from National Wealth 1,371,869.03 2,205,674.55 833,805.52 2,689,496.36 (483,821.82)
d. Share from Tobacco Excise Tax 3,887,499.99 13,825,761.27 9,938,261.28 21,476,840.00 (7,651,078.73)
4. Other Receipts 3,324,245.75 5,561,034.75 2,236,789.00 8,357,709.62 (2,796,674.87)
a. Grants and Donations 1,367,670.55 1,820,800.07 453,129.52 3,104,267.68 (1,283,467.62)
b. Other Subsidy Income 1,956,575.20 3,740,234.68 1,783,659.48 5,253,441.93 (1,513,207.25)
5. Inter-local Transfer 1,200,263.74 4,294,555.80 3,094,292.06 2,044,768.26 2,249,787.54
6. Capital /Investment Receipts 2,442,198.95 2,203,119.48 (239,079.46) 632,398.52 1,570,720.96
a. Sale of Capital Assets 458,224.47 458,446.85 222.37 50,663.87 407,782.97
b. Sale of Investments 266,248.46 9,073.02 (257,175.44) 22,565.91 (13,492.89)
c. Proceeds from Collections of Loan Receivables 1,717,726.02 1,735,599.62 17,873.60 559,168.74 1,176,430.88
C. Receipts from Borrowings 14,781,397.82 38,784,333.70 24,002,935.88 23,873,943.43 14,910,390.27
Total Revenue and Receipts 568,511,039.23 613,538,825.92 45,027,786.68 604,756,282.57 8,782,543.34
Expenditures
Current Appropriations
General Public Services
Personal Services 99,065,975.62 99,707,049.84 641,074.22 88,539,694.72 11,167,355.12
Maintenance and Other Operating Expenses 106,488,142.56 120,857,072.73 14,368,930.18 101,688,753.27 19,168,319.47
Capital Outlay 17,008,880.54 31,580,608.59 14,571,728.05 13,468,794.75 18,111,813.84
Education
Personal Services 4,886,256.98 4,839,025.51 (47,231.47) 3,495,594.30 1,343,431.22
Capital Outlay 7,747,978.47 10,432,972.96 2,684,994.49 4,091,711.77 6,341,261.19
Health, Nutrition and Population Control
Capital Outlay 1,772,766.19 3,578,723.23 1,805,957.05 1,124,950.10 2,453,773.13
Labor and Employment
Personal Services 401,502.18 391,420.57 (10,081.61) 276,648.68 114,771.89
Maintenance and Other Operating Expenses 655,440.27 694,478.71 39,038.45 526,977.88 167,500.84
Capital Outlay 22,148.01 32,306.06 10,158.05 20,837.20 11,468.86
Housing and Community Development
Personal Services 1,378,292.53 1,333,508.80 (44,783.73) 1,090,284.57 243,224.23
Maintenance and Other Operating Expenses 5,969,842.06 6,490,394.27 520,552.22 5,796,144.86 694,249.41
Capital Outlay 1,376,942.45 1,894,130.66 517,188.21 847,062.13 1,047,068.53
Social Services and Social Welfare
Capital Outlay 2,061,722.72 2,721,386.78 659,664.06 1,038,071.08 1,683,315.69
33
Local Government
Statement of Comparison of Budget and Actual Amounts
(in thousand pesos)
OVER-ALL TOTAL
Budgeted Amounts Difference Difference
Particulars
Original and Actual Amounts Final Budget
Original Final
Final Budget and Actual
Economic Services
Capital Outlay 17,052,924.67 35,745,262.53 18,692,337.86 11,851,615.75 23,893,646.78
Other Purposes:
Debt Service
Financial Expense 6,367,529.61 8,187,331.07 1,819,801.46 5,585,980.51 2,601,350.56
Amortization 6,800,313.06 6,302,800.21 (497,512.86) 5,561,986.96 740,813.25
LDRRMF
Maintenance and Other Operating Expenses 15,146,879.36 15,019,390.93 (127,488.43) 9,729,385.30 5,290,005.63
Capital Outlay 8,420,077.26 9,171,920.42 751,843.16 4,003,203.24 5,168,717.18
20% Development Fund
Capital Outlay 48,651,716.04 56,408,612.33 7,756,896.29 29,026,093.81 27,382,518.51
Share from National Wealth
Maintenance and Other Operating Expenses 626,369.47 646,495.37 20,125.91 520,276.54 126,218.83
Capital Outlay 887,506.62 2,100,617.43 1,213,110.81 1,045,712.24 1,054,905.18
Allocation for Senior Citizens and PWD
Maintenance and Other Operating Expenses 3,119,140.62 3,473,610.68 354,470.05 2,917,580.68 556,030.00
Capital Outlay 434,455.30 678,844.66 244,389.36 349,971.62 328,873.05
Others
Personal Services 2,860,359.69 2,708,961.82 (151,397.87) 2,280,987.04 427,974.79
Capital Outlay 17,406,736.87 28,009,461.76 10,602,724.89 13,136,586.06 14,872,875.70
Total Current Appropriations 578,142,302.06 666,739,179.54 88,596,877.48 481,769,382.27 184,969,797.27
General Public Services
Capital Outlay 23,108,893.88 24,834,395.73 1,725,501.85 10,432,371.95 14,402,023.78
Education
Capital Outlay 29,015,601.79 6,216,656.90 (22,798,944.89) 2,651,821.31 3,564,835.59
Health, Nutrition and Population Control
Capital Outlay 3,773,312.92 3,763,644.01 (9,668.91) 1,409,764.55 2,353,879.46
Labor and Employment
Capital Outlay 98,644.11 101,726.78 3,082.66 73,974.17 27,752.61
Housing and Community Development
Capital Outlay 3,790,764.06 3,728,019.77 (62,744.29) 1,537,811.86 2,190,207.91
Social Services and Social Welfare
Capital Outlay 3,435,636.39 3,376,936.34 (58,700.06) 1,666,435.82 1,710,500.51
Economic Services
Capital Outlay 26,646,441.07 31,394,089.60 4,747,648.54 11,454,835.76 19,939,253.84
Other Purposes:
Capital Outlay 28,203,243.28 28,198,999.18 (4,244.10) 12,029,154.07 16,169,845.11
Total Continuing Appropriations 118,072,537.51 101,614,468.31 (16,458,069.20) 41,256,169.50 60,358,298.81
Total Appropriations 696,214,839.57 768,353,647.85 72,138,808.28 523,025,551.78 245,328,096.07
Summary:
Expenditures
Current Appropriations
Total Personal Services 181,959,303.52 180,962,258.49 (997,045.04) 159,255,128.45 21,707,130.03
Total Maintenance and Other Operating Expenses260,171,300.73 288,931,942.38 28,760,641.65 231,361,676.61 57,570,265.77
Total Capital Outlay 122,843,855.13 182,354,847.40 59,510,992.26 80,004,609.74 102,350,237.66
Debt Service
Financial Expense 6,367,529.61 8,187,331.07 1,819,801.46 5,585,980.51 2,601,350.56
Amortization 6,800,313.06 6,302,800.21 (497,512.86) 5,561,986.96 740,813.25
Total Current Appropriations 578,142,302.06 666,739,179.54 88,596,877.48 481,769,382.27 184,969,797.27
Total Capital Outlay 118,072,537.51 101,614,468.31 (16,458,069.20) 41,256,169.50 60,358,298.81
Total Continuing Appropriations 118,072,537.51 101,614,468.31 (16,458,069.20) 41,256,169.50 60,358,298.81
Total Appropriations 696,214,839.57 768,353,647.85 72,138,808.28 523,025,551.78 245,328,096.07
34
Local Government
Combined Notes to Financial Statements
1. GENERAL INFORMATION
The AFR for the Local Government for the year ended December 31, 2018 presents
the combined FSs submitted by 81 provinces, 145 cities, and 1,453 municipalities or
a total of 1,679 LGUs, which is 97.90 percent of the 1,715 LGUs. The FSs of 36 LGUs
listed in Annex 3 are not included in the combination, 33 of which did not submit their
CY 2018 FSs, while 3 submitted their CY 2018 FSs on or before the cut-off date of
July 31, 2019 but did not submit their CY 2017 FSs.
Following the requirement of PPSAS 1-Presentation of Financial Statements on

presenting comparative figures in the FSs, the CY 2017 balances were adjusted to
include the accounts of 56 LGUs shown in Annex 1 since they were able to submit
their FSs for CYs 2018 and 2017. On the other hand, 18 municipalities shown in
Annex 2 were excluded from the CY 2017 balances due to non-submission of their
CY 2018 FSs on the cut-off date.
2. STATEMENT OF COMPLIANCE AND BASIS OF

PREPARATION OF FINANCIAL STATEMENTS
The combined FSs were prepared in accordance with the PPSAS adopted through
COA Resolution No. 2014-003 dated January 24, 2014 but implementation thereof by
LGUs was deferred from January 1, 2014 to January 1, 2015 under COA Resolution
No. 2015-009 dated March 9, 2015. The accounts used are in conformity with the
Revised Chart of Accounts for LGUs prescribed under COA Circular No. 2015-009
dated December 1, 2015. The FSs are presented in accordance with the prescribed
formats under COA Circular No. 2016-004 dated September 30, 2016.
Detailed disclosures on FSs presentation as required by PPSAS are not completely

presented in this Report. Readers interested in the detailed disclosures may refer to the
audited FSs contained in the Annual Audit Reports on individual LGUs that are posted
in the COA website (http://coa.gov.ph).
The Statement of Cash Flows is prepared using the direct method whereby major
classes of gross cash receipts and gross cash payments are disclosed. The FSs were
prepared based on historical cost, unless stated otherwise.
3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
3.1. Currency of presentation
All amounts presented in this Report are expressed in Philippine peso, rounded
off to the nearest thousands (P000), unless stated otherwise. The difference
35
between the total amount and sum of components presented in the tables is due
to rounding off.
3.2. Accrual basis of accounting
The combined FSs of LGUs were prepared on an accrual basis in accordance

with applicable PPSAS. Accrual basis of accounting means transactions and
events are recognized in the period in which they occur. All expenses are
recognized and reported in the FSs in the period to which they relate. Income
is on accrual basis except for transactions where accrual basis is impractical or
when the law requires other methods.
3.3. Combination
The combined FSs presented in this Report are based on the consolidated FSs
of 1,679 LGUs. The consolidated FSs present financial data of the LGUs and
their respective controlled economic enterprises. The controlled funds are all
those over which the entity has the power to govern the financial and operating
activities. Inter-fund transactions, balances and unrealized gains and losses on
transactions between funds are eliminated.
The LGUs maintain three funds namely: GF, SEF and TF. Special accounts
under the GF are also maintained, which include, among others, the following
funds and economic enterprises:
a. 20% Development Fund

b. Local Disaster Risk Reduction and Management Fund
c. Hospital Operations
d. School Operations
e. Lending Programs
f. Market Operations
g. Slaughter House Operations
h. Toll Roads and Bridges Operations
i. Transportation Operations
j. Recreational Center Operations
k. Cemeteries Operations
l. Parks Operations
m. Pasalubong Center Operations
The combined FSs reflect the assets, liabilities, revenue, expenses, cash flows,
changes in net assets/equity, comparison of budget and actual amounts, and
corresponding notes to FSs covering all funds of the LGUs concerned.
3.4. Presentation of financial statements
The general purpose FSs listed below were prepared in accordance with
applicable PPSAS:
a. Statement of Financial Position;

b. Statement of Financial Performance;
c. Statement of Cash Flows;
36
d. Statement of Changes in Net Assets/Equity;
e. Statement of Comparison of Budget and Actual Amounts; and
f. Notes to Financial Statements.
3.5. Correction of prior years’ errors
Prior years’ errors requiring adjustments are corrected retrospectively by

adjusting the Accumulated Surplus/(Deficit) and related accounts.
3.6. Changes in accounting policies and estimates
The LGUs recognized the effects of changes in accounting policy

retrospectively. If retrospective application is impractical, prospective
application is used.
The effects of changes in accounting estimates are applied prospectively by

including the adjustments in surplus or deficit.
3.7. Foreign currency transactions
Transactions in foreign currencies are initially accounted for at the rate of

exchange on the date of the transaction. Trade receivables and payables
denominated in foreign currency are valued at the SFPos reporting date by
applying the exchange rate on that date. Exchange differences arising on (a)
the settlement of monetary items, or (b) translating monetary items at rates
different from those at which they were translated on initial recognition during
the period or in previous FSs, are recognized in surplus or deficit in the period
in which they arise.
3.8. Borrowing costs
Borrowing costs are recognized under the allowed alternative treatment,

wherein costs are recognized as expenses in the period in which they are
incurred, except the costs that are directly attributable to the acquisition,
construction, or production of a qualifying asset which are capitalized as part
of the cost of the asset. Such borrowing costs are capitalized over the period
during which the asset is being acquired or constructed and borrowings have
been incurred. Capitalization ceases when construction of the asset is
complete.
3.9. Related parties
The LGU regards a related party as a person or an entity with the ability to
exert control individually or jointly, or to exercise significant influence over
the LGU, or vice versa. Members of key management such as governors, vice-
governors, mayors, and vice-mayors, sanggunian members, and department
heads are regarded as related parties.
37
3.10. Interests in joint ventures
The LGU has interest in a joint venture which is a jointly controlled entity,
whereby the venturers have a binding arrangement that establishes joint
control over the economic activities of the entity. The LGU recognizes its
interest in the joint venture using the equity method. The LGU contributes its
resources to the jointly controlled entity and recognizes the contributions as an
investment in the jointly controlled entity.
3.11. Revenue recognition
a. Revenue from non-exchange transactions
Taxes
The LGU recognizes revenue from taxes when the taxable event occurs
and the asset recognition criteria are met. To the extent that there is a
related condition attached that would give rise to a liability to repay the
amount, liability is recognized instead of revenue. Other non-exchange
revenue are recognized when it is probable that the future economic
benefits or service potential associated with the asset will flow to the
entity and the fair value of the asset can be measured reliably.
The LGUs availed of the five-year transitional provision for the

recognition of Tax Revenue-Real Property and Special Education Tax.
Fees and fines not related to taxes
Revenue from fees and fines, except those related to taxes, are recognized
when earned and when the asset recognition criteria are met. Deferred
income is recognized instead of revenue if there is a related condition
attached that would give rise to a liability to repay the amount.
Gifts and donations
Revenue from gifts and donations are recognized when it is probable that
the future economic benefits or service potential will flow to the entity
and the fair value of the assets can be measured reliably.
Services in-kind
Services in-kind are not recognized as asset and revenue considering the
complexities in the determination and measurement of such services.
Transfers from other government entities
Transfers from other government entities are measured at fair value and
recognized on obtaining control of the asset (cash, goods, services and
property) if the transfer is free from conditions and if it is probable that
38
the economic benefits or service potential related to the asset will flow
to the entity and can be measured reliably.
b. Revenue from exchange transactions
Rendering of services
Revenue from rendering of services is recognized by reference to the

stage of completion when the outcome of the transaction can be
estimated reliably. The stage of completion is measured by reference to
the percentage of labor hours incurred to date to estimated total labor
hours for each contract.
Where the contract outcome cannot be measured reliably, revenue is

recognized only to the extent of the recoverability of the expenses
already recognized.
Sale of goods
Revenue from the sale of goods is recognized when the significant risks
and rewards of ownership are transferred to the buyer, usually on
delivery of the goods, the entity retains neither continuing management
involvement to the degree usually associated with ownership nor
effective control over the goods sold, the amount of revenue can be
measured reliably, it is probable that future economic benefits or service
potential associated with the transaction will flow to the entity, and cost
incurred or to be incurred in respect of the transaction can be measured
reliably.
Interest income
Interest income is accrued using the effective yield method. The effective
yield discounts estimated future cash receipts through the expected life
of the financial asset to that asset’s net carrying amount. The method
applies this yield to the outstanding principal to determine interest
income for each period.
Dividends
Dividends or similar distributions are recognized when the entity’s right

to receive payments is established.
Rental income
Rental income arising from operating leases on investment property is

accounted for on a straight line basis over the lease terms.
39
3.12. Financial assets
a. Initial recognition and measurement
LGUs recognize financial assets in their respective SFPos when they

become party to the contractual provisions of the instrument. A financial
asset is measured initially at its fair value plus, in the case of financial
asset not measured at fair value through surplus or deficit, transaction
costs that are directly attributable to the acquisition or issue of the
financial asset.
Financial assets are classified as: (1) financial assets at fair value through
surplus or deficit, (2) loans and receivables, (3) held-to-maturity
investments, and (4) available-for-sale financial assets, as appropriate.
b. Subsequent measurement
The subsequent measurement of financial assets depends on their

classification.
After initial recognition, LGUs measure financial assets, including

derivatives that are assets, at their fair values, without any deduction for
transaction costs they may incur on sale or other disposal, except for the
following financial assets:
i. Loans and receivables measured at amortized cost using the effective

interest method;
ii. Held-to-maturity investments measured at amortized cost using the
effective interest method; and
iii. Investments in equity instruments that do not have a quoted market
price in an active market and whose fair value cannot be reliably
measured and derivatives that is linked to and must be settled by
delivery of such unquoted equity instruments, which are measured at
cost.
c. Impairment
The LGU assesses at each reporting date whether there is objective

evidence that a financial asset or a group of assets is impaired. A financial
asset or a group of financial assets is deemed impaired if there is
objective evidence of impairment as a result of one or more events that
occurred after the initial recognition of the asset and that loss event has
an impact on the estimated future cash flows of the financial asset or the
group of financial assets that can be reliably estimated. Evidence of
impairment may include the following indicators:
i. The debtors or a group of debtors are experiencing significant

financial difficulty;
ii. Default or delinquency in interest or principal payments;
iii. The probability that debtors will enter bankruptcy or other financial
reorganization; and
40
iv. Observable data indicates a measurable decrease in estimated future
cash flows (e.g., changes in arrears or economic conditions that
correlate with defaults).
If there is objective evidence that an impairment loss of financial assets

has been incurred, the amount of the loss is measured as the difference
between the asset’s carrying amount and the present value of the
estimated future cash flows discounted at the financial asset’s original
effective interest rate. The carrying amount of the asset is reduced
through the use of the allowance account, and the amount of the loss is
recognized in the SFPer.
d. Derecognition
LGUs derecognize a financial asset or, where applicable, a part of a

financial asset or part of a group of similar financial asset when:
i. the contractual rights to the cash flows from the financial asset
expired or are waived; and
ii. the entity has transferred its contractual rights to receive the cash
flows of the financial assets, or retains the contractual rights to
receive the cash flows of the financial assets but assumes a
contractual obligation to pay the cash flows to one or more recipients
in an arrangement that meets the conditions set forth in PPSAS 29-
Financial Instruments: Recognition and Measurement; and either the
entity has:
 transferred substantially all the risks and rewards of ownership of

the financial asset; or
 neither transferred nor retained substantially all the risks and
rewards of ownership of the financial asset, but has transferred
the control of the asset.
3.13. Financial liabilities
a. Initial recognition and measurement
LGUs recognize financial liabilities in their respective books of accounts

when they become party to the contractual provisions of the instrument.
A financial liability is measured initially at its fair value plus, in the case
of financial liability not measured at fair value through surplus or deficit,
transaction costs that are directly attributable to the acquisition or issue
of the financial liability.
Financial liabilities are classified as: (1) financial liabilities at fair value
through surplus or deficit or (2) loans and borrowings, as appropriate.
LGUs’ financial liabilities include trade and other payables, bank
overdrafts, loans and borrowings.
41
b. Subsequent measurement
After initial recognition, LGUs measure all financial liabilities at

amortized cost using the effective interest method, except for:
i. Financial liabilities at fair value through surplus or deficit. Such

liabilities, including derivatives that are liabilities, are measured at
fair value except for a derivative liability that is linked to and must
be settled by delivery of an unquoted equity instrument whose fair
value cannot be reliably measured, which shall be measured at cost;
ii. Financial liabilities that arise when transfer of a financial asset does
not qualify for derecognition or when the continuing involvement
approach applies;
iii. Financial guarantee contracts which are measured at the higher of the
amount determined as provision, and the amount initially recognized
net of cumulative amortization recognized; and
iv. Commitments to provide a loan at below-market interest rate which
are measured at the higher of the amount determined as provision,
and the amount initially recognized less, when appropriate,
cumulative amortization recognized.
Amortized cost is calculated by taking into account any discount or

premium on acquisition and fees or costs that are an integral part of the
effective interest rate.
c. Derecognition
LGUs remove a financial liability (or a part of a financial liability) from

their SFPos when the obligation specified in the contract is discharged,
waived or cancelled, or expired.
When an existing financial liability is replaced by another from the same

lender on substantially different terms, or the terms of an existing liability
was substantially modified, such an exchange or modification is treated
as a derecognition of the original liability and the recognition of a new
liability. The difference between the carrying amount of a financial
liability (or part of a financial liability) extinguished or transferred to
another party and the consideration paid, including any non-cash assets
transferred or liability assumed, shall be recognized in surplus or deficit.
Gains or losses
A gain or loss arising from a change in the fair value of a financial asset
or financial liability is recognized as follows:
i. A gain or loss on a financial asset or financial liability classified as

at fair value through surplus or deficit shall be recognized in surplus
or deficit.
ii. A gain or loss on an available-for-sale financial asset is recognized
directly in net assets/equity through the SCNA/E, except for
42
impairment losses and foreign exchange gains and losses, until the
financial asset is derecognized, at which time the cumulative gain or
loss previously recognized in net assets/equity is recognized in
surplus or deficit. However, interest calculated using the effective
interest method is recognized in surplus or deficit. Dividends or
similar distributions on an available-for-sale equity instrument are
recognized in surplus or deficit when the LGUs’ right to receive
payment is established.
Gains and losses on loans and borrowings are recognized in surplus or

deficit when the liabilities are derecognized as well as through the
effective interest method amortization process.
3.14. Cash and cash equivalents
Cash and Cash Equivalents comprise of cash on hand and cash in bank,
deposits on call and highly liquid investments purchased three months or less
before their maturity, which are readily convertible to known amount of cash
and are subject to an insignificant risk of changes in value.
Petty Cash Fund (PCF) is maintained on an imprest system wherein

replenishment is charged to the expense account. The PCF is not used to
purchase regular inventory items for stock and other disbursements which
should be paid through checks.
3.15. Inventories
Inventories are recognized and measured at cost upon initial recognition. For
inventories received through non-exchange transactions (for no cost or for a
nominal cost), the cost is measured at its fair value at the date of the
acquisition.
After initial recognition, inventory is measured at the lower of cost and net
realizable value. However, to the extent that a class of inventory is distributed
or deployed at no charge or for a nominal charge, that class of inventory is
measured at the lower of cost and current replacement cost.
Inventory is recorded using perpetual inventory method wherein regular

purchases are coursed through the inventory account. Inventories are
recognized as expense when issued for utilization or consumption in the
ordinary course of operation.
3.16. Investment property
Investment Property is either a land or a building or part of a building or both,

held by the owner or a lessee under a finance lease to earn rentals or for capital
appreciation, or both.
43
a. Initial recognition and subsequent measurement
Investment Property is measured initially at cost, including transaction

costs. The carrying amount includes the replacement cost of components
of an existing investment property at the time that cost is incurred if the
recognition criteria are met.
Investment Property acquired through non-exchange transaction is

measured at its fair value at the date of acquisition. Subsequent to initial
recognition, investment property is measured using the cost model and is
depreciated over its estimated useful life. Investment Property is also
tested for impairment and impairment losses are also recognized when
appropriate. Impairment is a loss in the future economic benefits or
service potential of an Investment Property. In the case of Investment
Property, Building, impairment is a loss in the future economic benefits
or service potential over and above the systematic recognition of the loss
of the asset’s future economic benefits or service potential through
depreciation. After recognition of an impairment loss, the depreciation
charge of the Investment Property shall be adjusted in future periods to
allocate the asset’s revised carrying amount over its remaining useful
life.
Investment property is derecognized either when this has been disposed

of or when the investment property is permanently withdrawn from use.
The difference between the net disposal proceeds and the carrying
amount of the asset is recognized in surplus or deficit in the period of
derecognition. Transfers to or from investment property are made only
when there is a change in use.
3.17. Property, plant and equipment
Property, Plant and Equipment (PPE) is a tangible asset that is purchased,

constructed, developed or otherwise acquired; held for use in the production
or supply of goods or services or to produce program outputs; for rental to
others; for administrative purposes; expected to be used during more than one
reporting period; and not intended for resale in the ordinary course of
operations.
PPE is initially measured at cost. If acquired through a non-exchange

transaction, the initial cost is its fair value at the date of acquisition. Cost
includes the purchase price and expenditures directly attributable to the
acquisition of the asset. When significant parts of the PPE are required
to be replaced at intervals, such parts are recognized as individual assets
with specific useful lives and are depreciated accordingly. Likewise,
when a major repair and maintenance is performed, its cost is recognized
in the carrying amount of the PPE as replacement if the recognition
criteria are met. All other repair and maintenance costs are recognized in
surplus or deficit as incurred.
44
Subsequently, PPE is measured at cost less accumulated depreciation and
accumulated impairment losses.
The LGUs availed of the five-year phased transitional provision for the
recognition of their Public Infrastructure from CYs 2015 to 2019.
b. Depreciation
Depreciation, which is the systematic allocation of the depreciable

amount of a PPE over its useful life, is charged on a straight-line basis.
Depreciation is charged at rates calculated to allocate cost of the asset
less estimated residual value of at least five percent (5%), over its
estimated useful life. Depreciation commences when the PPE becomes
available for use.
c. Impairment
PPE is assessed at each reporting date to determine the existence of

impairment, which is recognized when the carrying amount is greater
than the estimated recoverable service amount. Impairment is a loss in
the future economic benefits or service potential over and above the
systematic recognition of the loss of the PPE’s future economic benefits
or service potential through depreciation. After recognition of an
impairment loss, the depreciation charge of the PPE shall be adjusted in
future periods to allocate the asset’s revised carrying amount over its
remaining useful life.
d. Derecognition
LGUs derecognize items of PPE and/or any significant part of a PPE

upon disposal or when no future economic benefits or service potential
are expected from its continued use. Any gain or loss arising from
derecognition of the asset is included in surplus or deficit.
3.18. Leases
a. LGU as a lessor
Leases in which the LGUs do not transfer substantially all the risks and
benefits incidental to ownership of an asset are classified as operating
leases. Initial direct costs incurred in negotiating an operating lease are
added to the carrying amount of the leased asset and recognized over the
lease term. Rent received from an operating lease is recognized as
income on a straight-line basis over the lease term. Contingent rents are
recognized as revenue in the period in which they are earned.
In a finance lease, LGU recognizes lease payments receivable at an

amount equal to the net investment in the lease. Initial direct costs are
included in the initial measurement of the finance lease receivable and
reduce the amount of revenue recognized over the lease term. The
45
recognition of finance revenue is based on a pattern reflecting a constant
periodic rate of return on the lessor’s net investment in the finance lease.
b. LGU as a lessee
Operating lease payments are recognized as operating expense in the

surplus or deficit on a straight-line basis over the lease term. Operating
lease does not transfer substantially all the risks and benefits incidental
to ownership of the leased property to the lessee.
LGU recognizes assets acquired under finance leases as assets, and the
associated lease obligations as liabilities. The assets and liabilities are
recognized at amounts equal to the fair value of the leased property or, if
lower, the present value of the minimum lease payments, each
determined at the inception of the lease.
The discount rate to be used in calculating the present value of the

minimum lease payments is the interest rate implicit in the lease, if this
is practicable to determine; if not, the lessee’s incremental borrowing rate
shall be used.
3.19. Intangible assets
Intangible Assets are identifiable non-monetary assets without physical

substance.
Intangible asset is measured initially at cost; if acquired through a non-

exchange transaction the initial cost is its fair value at the date of
acquisition.
Intangibles are recognized as Intangible Assets if the items are

identifiable and separable, the items are controlled by the LGUs, it is
probable that the future economic benefits or service potential that are
associated with the items will flow to the LGUs, and the cost or fair value
can be measured reliably.
After initial recognition, intangible assets are carried at cost less any
accumulated amortization and accumulated impairment losses. No
intangible asset arising from research (or from the research phase of an
internal project) shall be recognized. Expenditure on research (or on the
research phase of an internal project) shall be recognized as an expense
when it is incurred.
An intangible asset arising from development (or from the development

phase of an internal project) shall be recognized if, and only if, an entity
can demonstrate all of the following:
i. The technical feasibility of completing the intangible asset so that it

will be available for use or sale;
46
ii. Its intention to complete the intangible asset and use or sell it;
iii. Its ability to use or sell the intangible asset;
iv. How the intangible asset will generate probable future economic
benefits or service potential. Among other things, the entity can
demonstrate the existence of a market for the output of the intangible
asset or the intangible asset itself or, if it is to be used internally, the
usefulness of the intangible asset;
v. The availability of adequate technical, financial and other resources
to complete the development and to use or sell the intangible asset;
and
vi. Its ability to measure reliably the expenditure attributable to the
intangible asset during its development.
b. Amortization
The useful lives of intangible assets are assessed as either finite or

indefinite. Those with finite lives are amortized over the useful life.
Those with indefinite lives are not amortized but LGUs are required to
test their intangible assets for impairment at least annually or whenever
there is an indication that the intangible asset may be impaired. The
amortization expense of an intangible asset with a finite useful life is
recognized in surplus or deficit.
Amortization shall begin when the intangible asset is available for use,
i.e., when it is in the location and condition necessary for it to be capable
of operating in the manner intended by management. Amortization shall
cease at the earlier of the date that the asset is classified as held for sale
(or included in a disposal group that is classified as held for sale) and the
date the asset is derecognized.
c. Impairment
Intangible assets are assessed at reporting date to determine the existence

of impairment, which is recognized when the carrying amount is greater
than the estimated recoverable amount or recoverable service amount.
Intangible assets with finite lives are assessed for impairment at each
reporting date whenever there is an indication that the asset is impaired.
LGUs are required to review the useful lives of their intangible assets
with indefinite lives each year to determine whether events and
circumstances continue to support an indefinite useful lives assessment
for that asset. If they do not, change in the useful life assessment from
indefinite to finite shall be accounted for as a change in an accounting
estimate.
d. Derecognition
Gains or losses arising from derecognition of an intangible asset are

measured as the difference between the net disposal proceeds and the
47
carrying amount of the asset and are recognized in surplus or deficit when
the asset is derecognized.
3.20. Provisions
Provisions are liabilities of uncertain timing and amount. Provisions are

recognized when LGUs have present obligations (legal or constructive) at the
reporting date as a result of a past event, it is probable that an outflow of
resources embodying economic benefits or service potential will be required
to settle the obligation, and a reliable estimate can be made of the amount of
obligation. The provision to be recognized should be the best estimate of the
expenditure to settle the obligation. Best estimate is an amount that an LGU
would rationally pay to settle the obligation at the reporting date or to transfer
it to a third party. Best estimate is usually based on costs incurred by the LGU
and not on the transfer price to a third party which could include a margin.
Further, the risks and uncertainties that inevitably surround many events and
circumstances shall be taken into account in reaching the best estimates of a
provision. The expense relating to any provision is presented in the SFPer.
3.21. Contingent assets and contingent liabilities
Contingent asset is not recognized in the books but details of possible asset
whose existence is contingent on the occurrence or non-occurrence of one or
more uncertain future events not wholly within the control of the LGU are
disclosed in the Notes to FSs. Contingent assets are assessed continually to
ensure that developments are appropriately reflected in the FSs. If it has
become virtually certain that an inflow of economic benefits or service
potential will arise and the asset's value can be measured reliably, the asset and
the related revenue are recognized in the FSs of the period in which the change
occurs.
Contingent liability is:
a. possible obligation that arises from past events, and whose existence will
be confirmed only by the occurrence or non-occurrence of one or more
uncertain future events not wholly within the control of the LGU; or
b. present obligation that arises from past events, but is not recognized or
recorded in the books because:
i. it is not probable that an outflow of resources embodying economic

benefits or service potential will be required to settle the obligation;
or
ii. the amount of the obligation cannot be measured or valued with
sufficient reliability.
LGUs do not recognize contingent liabilities in the books of accounts but they
are required to disclose contingent liabilities in the Notes to FSs unless the
possibility of an outflow of resources embodying economic benefits or service
48
potential is remote, in which case, contingent liabilities should not be
disclosed.
Contingent liabilities may develop in a way not initially expected. Hence, they
are assessed continually to determine whether an outflow of resources
embodying economic benefits or service potential has become probable. If it
becomes probable that an outflow of future economic benefits or service
potential will be required for an item previously treated as a contingent
liability, a provision is recognized in the period in which the change in
probability occurs, except in the extremely rare circumstances where no
reliable estimate can be made.
3.22. Nature and purpose of reserves
LGUs create and maintain reserves in terms of specific requirements.
Sinking Fund
LGUs maintain sinking fund as required in the agreements for

issue/acquisition of long term indebtedness. The funds maintained are used to
pay the interest and the amortization of the principal. Cash back up are placed
in investments until realized.
3.23. Budget information
The annual budget is prepared on the modified cash basis, that is all planned
costs and income are presented in a single statement to determine the needs of
the LGUs. As a result of the adoption of the modified cash basis for budgeting
purposes, there are basis, timing and entity differences that would require
reconciliation between the actual amounts presented on a comparable basis to
the budget as presented in the SCBAA and the actual amounts presented in
other FSs such as the SFPer and SCF.
LGUs prepare separate FS or the SCBAA since the budget and the FSs are not
prepared on a comparable basis. The SCBAA presents the original and final
budget and the actual amounts on a comparable basis to the budget. The actual
amounts presented on a comparable basis to the budget are reconciled with the
actual amounts presented in the FSs identifying separately any basis, timing
and entity differences. The reconciliation is disclosed on the face of the
SCBAA or in the Notes to FSs.
3.24. Impairment of non-financial assets
a. Impairment of cash-generating assets
At each reporting date, LGUs assess whether there is an indication that

an asset may be impaired. If any indication exists, or when annual
impairment testing for an asset is required, the LGUs estimate the asset's
recoverable amount. An asset's recoverable amount is the higher of an
asset's or cash-generating unit's fair value less costs to sell and its value
49
in use and is determined for an individual asset, unless the asset does not
generate cash inflows that are largely independent of those from other
assets or groups of assets.
Where the carrying amount of an asset or the cash-generating unit

exceeds its recoverable amount, the asset is considered impaired and is
written down to its recoverable amount. In assessing value in use, the
estimated future cash flows are discounted to their present value using a
discount rate that reflects current market assessments of the time value
of money and the risks specific to the asset. In determining fair value less
costs to sell, recent market transactions are taken into account, if
available. If no such transactions can be identified, an appropriate
valuation model is used.
LGUs assess at each reporting date whether there is any indication that
an impairment loss recognized in prior periods for an asset may no longer
exist or may have decreased. If such indication exists, LGUs estimate the
recoverable amount of the assets taking into account external and internal
sources of information. Then, a previously recognized impairment loss
is reversed. The reversal is limited so that the carrying amount of the
asset does not exceed its recoverable amount, nor exceed the carrying
amount that would have been determined, net of depreciation, had no
impairment loss been recognized for the asset in prior years. Such
reversal is recognized in surplus or deficit.
b. Impairment of non-cash generating assets
LGUs assess at each reporting date whether there is an indication that a

non-cash-generating asset may be impaired. If any indication exists, or
when annual impairment testing for an asset is required, LGUs estimate
the asset's recoverable service amount. An asset's recoverable service
amount is the higher of the non-cash generating asset's fair value less
costs to sell and its value in use.
Where the carrying amount of an asset exceeds its recoverable service

amount, the asset is considered impaired and is written down to its
recoverable service amount.
In assessing value in use, LGUs adopt the depreciated replacement cost

approach. Under this approach, the present value of the remaining service
potential of an asset is determined as the depreciated replacement cost of
the asset. The depreciated replacement cost is measured as the
reproduction or replacement cost of the asset, whichever is lower, less
accumulated depreciation calculated on the basis of such cost, to reflect
the already consumed or expired service potential of the asset.
In determining fair value less costs to sell, the price of an asset in a

binding agreement in an arm's length transaction, adjusted for
incremental costs that would be directly attributed to the disposal of the
asset is used. If there is no binding agreement, but the asset is traded on
50
an active market, fair value less cost to sell is the asset's market price less
cost of disposal. If there is no binding sale agreement or active market
for an asset, the LGU determines fair value less cost to sell based on the
best available information.
For each asset, an assessment is made at each reporting date as to whether

there is any indication that previously recognized impairment losses may
no longer exist or may have decreased. If such indication exists, LGUs
estimate the asset's recoverable service amount. A previously recognized
impairment loss is reversed only if there has been a change in the
assumptions used to determine the asset's recoverable service amount
since the last impairment loss was recognized. The reversal is limited so
that the carrying amount of the asset does not exceed its recoverable
service amount, nor exceed the carrying amount that would have been
determined, net of depreciation, had no impairment loss been recognized
for the asset in prior years. Such reversal is recognized in surplus or
deficit.
3.25. Significant judgements and sources of estimation uncertainty
The preparation of FSs in conformity with PPSAS requires the LGUs to

exercise judgment, to make estimates and use assumptions that affect the
reported amounts of assets, liabilities, revenue or expenses, and disclosures.
LGUs review their estimates on an ongoing basis using currently available
information. Changes in facts and circumstances may result in revised
estimates. Actual results could differ from the estimates. However, uncertainty
about these assumptions and estimates could result in outcomes that require a
material adjustment to the carrying amount of the asset or liability affected in
future periods.
The main estimates and judgments considered in the preparation of FSs

concern the following:
a. Judgments
In the process of applying the LGUs accounting policies, management

has made judgments, which have the most significant effect on the
amounts recognized in the combined financial statements.
b. Estimates and assumptions
The key assumptions concerning the future and other key sources of
estimation uncertainty at the reporting date that have significant risks of
causing material adjustments to the carrying amounts of assets and
liabilities within the next financial year, are described below. LGUs base
their assumptions and estimates on parameters available when they
prepare their FSs. However, existing circumstances and assumptions
about future developments may change due to market changes or
circumstances arising beyond the control of the LGUs. Such changes are
reflected in the assumptions when they occur.
51
c. Useful lives and residual values
The useful lives and residual values of assets are assessed using the
following indicators to inform users of financial information of the
potential future use and value from disposal:
i. The condition of the assets based on the assessment of experts

employed by the LGUs;
ii. The nature of the asset, its susceptibility and adaptability to changes
in technology and processes;
iii. The nature of the processes in which the asset is deployed; and
iv. Changes in the market in relation to the asset.
The estimation of the useful life of the asset is a matter of judgment based
on the experience of the LGU.
d. Fair value estimation–financial instruments
Where the fair value of financial assets and financial liabilities presented
in the SFPos cannot be derived from active markets, their fair value is
determined using valuation techniques including the discounted cash
flow model. The inputs to these models are taken from observable
markets where possible.
e. Financial instruments–financial risk management
Investment in bonds is based on price quotations at the reporting date.

LGUs limit their exposure to credit risks by investing cash and cash
equivalents with only reputable financial institutions that have sound
credit rating and within specific guidelines set for the purpose. The
primary purpose of managing the LGUs’ capital is to ensure that
sufficient cash is available to support their funding requirements,
including capital expenditures, to ensure that the LGUs remain
financially sound.
4. CASH AND CASH EQUIVALENTS
Total Cash and Cash Equivalents of P559.37 billion represents 68.42 percent of the
total current assets of P817.57 billion and 26.73 percent of the total assets of P2.092
trillion. The breakdown of Cash and Cash Equivalents is as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Cash on Hand 7,317,101 7,008,978 308,123
Cash-Local Treasury 7,047,073 6,665,338 381,736
Petty Cash 270,027 343,640 (73,613)
Cash in Bank-Local Currency 441,917,689 400,560,945 41,356,744
Cash in Bank-Local Currency, Current Account 406,539,936 358,030,484 48,509,452
Cash in Bank-Local Currency, Savings Account 35,377,753 42,530,461 (7,152,708)
52
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Cash in Bank-Foreign Currency 1,902,094 2,610,249 (708,155)

Cash in Bank-Foreign Currency, Current
Account 1,837,588 2,575,260 (737,672)
Cash in Bank-Foreign Currency, Savings
Account 64,507 34,990 29,517
Investments in Time Deposits (90 days) 108,236,066 73,481,965 34,754,101
Cash in Bank-Local Currency, Time Deposits 108,187,081 72,328,625 35,858,455
Cash in Bank-Foreign Currency, Time Deposits 48,985 1,153,340 (1,104,354)
Total 559,372,950 483,662,137 75,710,813
Cash-Local Treasury represents undeposited collections, which includes collections

during the last working day of the year.
Petty Cash represents the advances of petty cash custodian intended, among others,
for small maintenance/miscellaneous expenses which cannot be conveniently paid by
checks. Liquidation of these petty cash was still in process at year-end.
Cash maintained in banks are deposits to authorized government depository banks

(AGDBs), which include, among others, Land Bank of the Philippines (LBP),
Development Bank of the Philippines (DBP) and Philippine Veterans Bank (PVB),
and earn interest based on the prevailing bank deposit rates.
Investments in Time Deposits (90 days) consist of fixed-term deposits placed in

varying periods, after considering the provisions for regular and recurring cash
requirements of LGUs. These investments earn interest at the respective short-term
deposit rates.
Cash in Bank-Local Currency, Current Account amounting to P406.54 billion and

Cash in Bank-Local Currency, Time Deposits amounting to P108.19 billion represent
72.68 percent and 19.34 percent, respectively, of the total Cash and Cash Equivalents.
The following shows the regional breakdown of the reported Cash in Bank balances:
Amount
(in thousand pesos)
Region Cash in Bank-Local Cash in Bank-Local Cash in Bank-Local
Currency, Current Currency, Savings Currency, Time
Account Account Deposits
National Capital Region(NCR) 44,012,209 1,714,889 51,011,166
Cordillera Administrative
Region (CAR) 12,527,303 780,434 254,777
Region I 22,090,768 2,203,743 12,293,656
Region II 18,414,106 2,374,557 280,648
Region III 30,744,727 1,692,656 4,671,383
Region IV-A 59,876,319 2,183,596 12,756,723
Region IV-B 15,816,145 300,121 5,792,272
Region V 21,660,019 949,517 2,320,441
Region VI 23,160,798 1,004,067 3,227,258
Region VII 25,294,391 4,265,776 5,550,704
Region VIII 25,744,233 1,732,479 398,742
53
Amount
(in thousand pesos)
Region Cash in Bank-Local Cash in Bank-Local Cash in Bank-Local
Currency, Current Currency, Savings Currency, Time
Account Account Deposits
Region IX 17,932,586 216,187 2,033,076
Region X 20,280,667 1,796,754 3,239,489
Region XI 14,583,214 6,981,599 242,440
Region XII 13,826,585 1,420,349 1,302,396
Region XIII 16,876,154 768,192 892,552
Sub-Region XVI 20,458,977 4,938,764 1,919,358
Autonomous Region in Muslim
Mindanao (ARMM) 3,240,735 54,072 -
Total 406,539,936 35,377,753 108,187,081
Region IV-A, NCR and Region III reported the highest Cash in Bank-Local Currency,
Current Account balances amounting to P59.88 billion, P44.01 billion and P30.74
billion, respectively.
Region XI, Sub-Region XVI and Region VII, reported the highest Cash in Bank-Local
Currency, Savings Account balances amounting to P6.98 billion, P4.94 billion and
P4.27 billion, respectively.
NCR, Region IV-A and Region I topped in Cash in Bank-Local Currency, Time
Deposits amounting to P51.01 billion, P12.76 billion and P12.29 billion, respectively.
Total Cash and Cash Equivalents of P559.37 billion in SFPos differed by P60.11
million from the Cash Balance at the end of the period of P559.31 billion in the SCF
due to the discrepancies in the cash balances in the SFPos and SCFs submitted by the
Quezon City, NCR; Talipao, Sulu, ARMM and the unsubmitted SCF of Magsaysay,
Palawan, Region IV-B.
5. INVESTMENTS (Current)
Current investments of P42.06 billion represents 87.91 percent of total investments of

P47.84 billion. The breakdown of current investments is as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Current
Investments in Time Deposits (91 days to 1 year) 39,651,141 39,514,721 136,420
Cash in Bank-Local Currency, Time Deposits 39,624,436 39,260,253 364,182
Cash in Bank-Foreign Currency, Time Deposits 26,205 253,471 (227,266)
Treasury Bills 501 997 (497)
Financial Assets at Fair Value through Surplus
or Deficit 3,182 3,182 -
Financial Assets Held for Trading 3,182 2,932 250
Financial Assets Designated at Fair Value
through Surplus (Deficit) - 250 (250)
Financial Assets-Held to Maturity 49,191 1,355 47,837
Investments in Treasury Bills-Local 38,297 27 38,270
Investments in Bonds-Local 10,894 1,328 9,566
54
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Financial Assets-Available for Sale 415,686 381,875 33,811
Investments in Stocks 415,152 381,644 33,508
Investments in Bonds 534 231 303
Financial Assets-Others 1,888,285 1,436,946 451,339
Deposits on Letters of Credit 1,451,189 1,016,783 434,406
Guaranty Deposits 284,133 259,770 24,363
Other Investments (Net) 152,962 160,392 (7,430)
Investments in Joint Venture 34,584 9,584 25,000
Sinking Fund 16,468 44,113 (27,645)
Total 42,058,537 41,391,776 666,761
The current portion of Cash in Bank-Local Currency, Time Deposits amounting to

P39.62 billion or 94.21 percent is the biggest portion of the total current investments
of P42.06 billion. Major investors are LGUs from NCR, Region VII and CAR
amounting to P14.05 billion or 33.39 percent, P10.57 billion or 25.13 percent, and
P4.99 billion or 11.86 percent, respectively, as shown below.
Amount
Region Percent
(in thousand pesos)
NCR 14,045,920 33.39
CAR 4,987,544 11.86
Region I 525,076 1.25
Region II 95,278 0.23
Region III 1,299,736 3.09
Region IV-A 2,344,853 5.58
Region IV-B 549,916 1.31
Region V 490,395 1.17
Region VI 72,957 0.17
Region VII 10,569,376 25.13
Region VIII 1,239,988 2.95
Region IX 115,094 0.27
Region X 725,947 1.73
Region XI 1,009,382 2.40
Region XII 2,645,785 6.29
Region XIII 359,362 0.85
Sub-Region XVI 905,937 2.15
ARMM 75,991 0.18
Total 42,058,537 100.00
6. RECEIVABLES (Current)
The current portion of Receivables amounting to P175.24 billion, which is net of

allowance for impairment of P157.82 million, makes up 94.10 percent of the total
Receivables of P186.23 billion and 21.43 percent of the total current assets of P817.57
billion. The breakdown of Receivables is shown below.
55
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Current, net of allowance for impairment
Loans and Receivables 100,228,534 77,039,110 23,189,424
Lease Receivables 768,989 647,708 121,281
Inter-Agency Receivables 14,069,861 12,079,256 1,990,604
Intra-Agency Receivables 32,036,720 28,922,636 3,114,084
Advances 11,069,181 10,844,128 225,053
Other Receivables 17,067,767 15,043,489 2,024,278
Total 175,241,051 144,576,327 30,664,724
The detailed classifications of the current portion of Receivables, net of Allowance for
Impairment, consist of the following:
Net Amount
Account
(in thousand pesos)
Loans and Receivables (Net of Allowance for Impairment) 100,228,534
Accounts Receivable 4,056,607
Real Property Tax Receivable 55,668,726
Special Education Tax Receivable 36,240,710
Notes Receivable 119,441
Loans Receivable-Government-Owned and Controlled Corporations 426,466
Loans Receivable-Local Government Units 79,129
Interests Receivable 305,972
Loans Receivables-Others 3,331,483
Lease Receivables 768,989
Operating Lease Receivable 339,881
Finance Lease Receivable 429,109
Inter-Agency Receivables 14,069,861
Due from National Government Agencies 3,018,716
Due from Government-Owned and Controlled Corporations 1,198,697
Due from Local Government Units 9,852,433
Due from Joint Venture 14
Intra-Agency Receivables 32,036,720
Due from Other Funds 23,510,472
Due from Special Accounts 5,890,089
Due from Local Economic Enterprise 2,636,159
Advances 11,069,181
Advances for Operating Expenses 1,124,628
Advances for Payroll 1,316,584
Advances to Special Disbursing Officer 5,734,255
Advances to Officers and Employees 2,893,714
Other Receivables 17,067,767
Receivables-Disallowances/Charges 3,056,988
Due from Officers and Employees 2,153,758
Due from Non-Government Organizations/People’s Organizations 1,549,440
Total 175,241,051
56
7. INVENTORIES
Inventory Held for Consumption aggregating P17.76 billion and Inventory Held for
Distribution totaling P7.85 billion account for 66.18 percent and 29.25 percent,
respectively, of the total Inventories of P26.83 billion. This group of accounts consists
of the following:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Inventory Held for Sale 1,215,980 1,015,341 200,639
Merchandise Inventory 1,215,980 1,015,341 200,639
Inventory Held for Distribution 7,846,329 5,626,687 2,219,642
Food Supplies for Distribution 273,003 346,320 (73,317)
Welfare Goods for Distribution 646,186 282,123 364,063
Drugs and Medicines for Distribution 859,862 812,836 47,026
Medical, Dental and Laboratory Supplies for
Distribution 330,073 380,667 (50,594)
Agricultural and Marine Supplies for
Distribution 765,715 449,870 315,845
Agricultural Produce for Distribution 270,673 186,382 84,291
Textbooks and Instructional Materials for
Distribution 472,280 482,411 (10,131)
Construction Materials for Distribution 427,397 411,262 16,135
Property and Equipment for Distribution 1,919,383 887,233 1,032,150
Other Supplies and Materials for Distribution 1,881,757 1,387,584 494,173
Inventory Held for Manufacturing 10,884 11,562 (678)
Raw Materials Inventory 7,169 6,872 297
Work-in-Process Inventory 1,059 1,739 (681)
Finished Goods Inventory 2,656 2,950 (295)
Inventory Held for Consumption 17,755,643 15,694,382 2,061,261
Office Supplies Inventory 1,730,182 1,623,348 106,834
Accountable Forms, Plates and Stickers
Inventory 436,257 433,662 2,595
Non-Accountable Forms Inventory 39,973 32,655 7,318
Animal/Zoological Supplies Inventory 138,617 125,891 12,725
Food Supplies Inventory 265,350 255,432 9,918
Drugs and Medicines Inventory 3,322,641 2,857,438 465,203
Medical, Dental and Laboratory Supplies
Inventory 3,611,666 2,951,352 660,314
Fuel, Oil and Lubricants Inventory 1,122,498 1,075,357 47,141
Agricultural and Marine Supplies Inventory 345,423 363,993 (18,570)
Textbooks and Instructional Materials Inventory 473,441 401,002 72,439
Military, Police and Traffic Supplies Inventory 63,877 15,414 48,463
Chemical and Filtering Supplies Inventory 41,519 29,969 11,550
Construction Materials Inventory 1,213,717 1,358,538 (144,821)
Other Supplies and Materials Inventory 4,950,482 4,170,331 780,152
Total 26,828,836 22,347,972 4,480,864
57
8. PREPAYMENTS AND DEFERRED CHARGES
This group of accounts is broken down as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Prepayments 11,591,493 9,904,291 1,687,202
Advances to Contractors 10,016,572 8,430,809 1,585,763
Prepaid Rent 14,689 80,609 (65,920)
Prepaid Registration 5,516 2,487 3,029
Prepaid Interest 15,231 13,854 1,377
Prepaid Insurance 370,628 308,948 61,680
Other Prepayments 1,168,857 1,067,583 101,273
Deferred Charges
Discount on Advance Payments 2,476,089 2,095,735 380,354
Total 14,067,582 12,000,025 2,067,556
9. INVESTMENTS (Non-Current)
Non-Current portion of Investments totaling P5.78 billion represents 12.09 percent of

total investments of P47.84 billion. Breakdown is as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Investments in Time Deposits ( more than 1 year) 1,308,448 279,920 1,028,527
Cash in Bank-Local Currency, Time Deposits 1,308,140 279,628 1,028,512
Cash in Bank-Foreign Currency, Time Deposits 11 - 11
Treasury Bills 297 292 5
Financial Assets at Fair Value through Surplus
(Deficit) 502 - 502
Financial Assets Held for Trading 502 - 502
Financial Assets-Held to Maturity 199,213 21,295 177,918
Investments in Treasury Bills-Local 173,909 21,267 152,642
Investments in Bonds-Local 25,304 28 25,276
Financial Assets-Available for Sale 1,503,992 1,610,273 (106,281)
Investments in S tocks 523,169 643,326 (120,156)
Investments in Bonds 980,823 966,947 13,876
Financial Assets-Others 1,766,040 1,559,339 206,701
Deposits on Letters of Credit 282,559 131,986 150,573
Guaranty Deposits 389,893 350,548 39,345
Other Investments 1,093,588 1,076,804 16,783
Investments in Joint Venture (net) 941,498 925,758 15,740
Sinking Fund 65,271 28,999 36,272
Total 5,784,964 4,425,584 1,359,380
58
The regional breakdown of selected accounts under long-term/non-current
investments are as follows:
Financial Assets Available

Financial Financial Investments
for Sale
Region Assets- Assets-Held in Joint
Investments Investments
Others to Maturity Venture
in Stocks in Bonds
NCR 256,911 979,450 1,169,239 - 831,687
CAR - - - 20,000 1,229
Region I - - 10,038 - -
Region II 18,181 - 30,671 1,267 10,000
Region III 548 - 47,346 152,646 69,022
Region IV-A 1,445 1,373 108,751 - 1,133
Region IV-B - - 8,021 - -
Region V - - 29,632 - -
Region VI - - 7,517 25,276 4,803
Region VII 234,762 - 72,076 5 20,000
Region VIII - - 3,243 - -
Region IX 1,041 - 4,589 - 3,500
Region X 10,281 - 189,812 - -
Region XI - - 5,242 - -
Region XII - - 6,000 - -
Region XIII - - 46,206 19 -
Sub-Region XVI - - 22,523 - -
ARMM - - 5,133 - 125
Total 523,169 980,823 1,766,040 199,213 941,498
Majority of non-current investments in stocks represents share ownership in various

corporations, which include, among others, Housing Urban Renewal Authority
(HURA) of Quezon City Government, Quezon City – P250 million, Cebu Manila
Water Development Corporation – P110.40 million and Cebu Property Ventures and
Development Corporation – P77.86 million, both in the province of Cebu.
9.1. Investments in Joint Venture
Investments in Joint Venture of P941.50 million include, among others, the

following:
a. Joint Venture of Pasay City with SM Development Corporation

reclamation and other development projects – P820.32 million
(represents fair market value of the land invested by the LGU)
b. Provincial Government of Bataan project in the 1Bataan Integrated
Transport System, Inc. – P65.00 million under Public-Private Partnership
Program
c. Joint Venture of Naga City, Cebu with Abejo Waters Corp – P20.00
million (represents the value of LGUs equity in the new company Naga
City Water System, Inc.)
d. Cagayan Province’s investment in the RORO Project of the Northeastern
Luzon Pacific Coastal Services Inc. composed of different Coastal
Provinces in Region II – P10 million
59
10. RECEIVABLES (Non-current)
The non-current portion of Receivables amounting to P10.99 billion, which is net of

allowance for impairment of P1.82 million, makes up 5.90 percent of the total
Receivables of P186.23 billion and 0.86 percent of the total non-current assets of
P1.275 trillion. This group of accounts is broken down as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Non-Current, net of allowance for impairment
Loans and Receivable 5,835,801 17,720,975 (11,885,174)
Lease Receivables 621 23,569 (22,949)
Inter-Agency Receivables 1,364,870 1,807,121 (442,251)
Intra-Agency Receivables 1,606,178 1,876,817 (270,639)
Advances 683,877 878,877 (195,000)
Other Receivables 1,501,302 2,177,408 (676,106)
Total 10,992,649 24,484,768 (13,492,119)
The detailed classification of the non-current portion of Receivables, net of Allowance

for Impairment, consists of the following:
Net Amount
Account
(in thousand pesos)
Loans and Receivables (Net of Allowance for Impairment) 5,835,801
Accounts Receivable 1,368,823
Real Property Tax Receivable 2,148,918
Special Education Tax Receivable 1,543,516
Notes Receivable 62,978
Loans Receivable-Government-Owned and/or Controlled
Corporations 3,864
Loans Receivable-Local Government Units 29,087
Loans Receivables-Others 678,615
Lease Receivables 621
Operating Lease Receivable 73
Finance Lease Receivable 548
Inter-Agency Receivables 1,364,870
Due from National Government Agencies 176,893
Due from Government-Owned and/or Controlled
Corporations 48,007
Due from Local Government Units 1,139,970
Intra-Agency Receivables 1,606,178
Due from Other Funds 1,527,876
Due from Special Accounts 57,796
Due from Local Economic Enterprise 20,506
Advances 683,877
Advances for Operating Expenses 38,198
Advances for Payroll 5,715
Advances to Special Disbursing Officer 495,635
Advances to Officers and Employees 144,329
60
Net Amount
Account
(in thousand pesos)
Receivables-Disallowances/Charges 340,540
Due from Officers and Employees 122,556
Due from Non-Government
Organizations/People’s Organizations 139,860
Other Receivables 898,347
Total 10,992,649
11. INVESTMENT PROPERTY
This account consists of the following:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Land and Buildings
Investment Property, Land 3,917,145 3,496,357 420,788
Less: Accumulated Impairment Losses-
Investment Property, Land 138,163 175,322 37,159
Net Value 3,778,982 3,321,035 383,629
Investment Property, Buildings 12,076,216 11,401,264 674,952
Less: Accumulated Depreciation-Investment
Property, Buildings 2,465,771 1,843,081 622,690
Net Value 9,610,445 9,555,183 52,262
Construction in Progress-Investment Property,
Buildings 275,957 195,162 80,794
Total 13,665,383 13,074,380 591,003
The total Investment Property, Buildings of P9.61 billion comprises 70.33 percent of
the total Investment Property of P13.67 billion. Regions I, II, and IX are the top
regions which reported large amounts. In the case of Investment Property, Land, NCR,
Region XIII and CAR are the top three regions. Regions VIII, I and IV-B registered
the highest amounts of Construction in Progress-Investment Property, Buildings.
Details of this group of accounts, net of accumulated depreciation and/or impairment,
are shown below:
Net Amount
(in thousand pesos)
Construction in
Region Investment Property, Investment Progress -
Land Property, Buildings Investment
Property, Buildings
NCR 999,497 820,850 -
CAR 356,725 105,103 -
Region I 35,999 3,207,478 51,684
Region II 145,741 1,266,593 4,784
Region III 219,208 504,511 3,677
Region IV-A 313,462 835,731 23,441
Region IV-B 91,915 394,437 43,227
Region V 176,970 428,159 -
Region VI 69,856 11,910 30,481
61
Net Amount
(in thousand pesos)
Construction in
Region Investment Property, Investment Progress -
Land Property, Buildings Investment
Property, Buildings
Region VII 351,599 338,842 13,015
Region VIII 25,481 360,049 72,562
Region IX 27,721 867,250 8,469
Region X 168,690 54,327 22,129
Region XI 43,960 15,415 -
Region XII 30,031 82,416 1,950
Region XIII 564,350 181,476 338
Sub-Region XVI 110,833 31,825 199
ARMM 46,943 104,073 -
Total 3,778,981 9,610,445 275,957
12. PROPERTY, PLANT AND EQUIPMENT
PPE consists of the following major account groups:
Amount
(in thousand pesos)
Account
Increase
2018 2017
(Decrease)
Land 133,331,290 123,756,642 9,574,647
Land Improvements 24,536,061 23,588,353 947,708
Infrastructure Assets 448,803,661 323,482,563 125,321,098
Buildings and Other Structures 301,827,399 276,296,644 25,530,755
Machinery and Equipment 115,575,828 98,604,663 16,971,165
Transportation Equipment 27,366,986 23,660,724 3,706,263
Furniture, Fixtures and Books 10,778,897 9,960,687 818,210
Leased Assets 1,645,740 260,766 1,384,974
Leased Assets Improvements 35,424 22,054 13,370
Construction in Progress 168,224,753 136,064,999 32,159,754
Service Concession Assets 146,050 156,893 (10,843)
Other Property, Plant and Equipment 9,835,726 10,206,937 (371,212)
Total 1,242,107,815 1,026,061,926 216,045,889
The total PPE for CY 2018 reached P1.242 trillion, net of accumulated depreciation
amounting to P295.95 billion and impairment losses of P1.23 billion. Infrastructure
Assets got the biggest share of P448.80 billion or 36.13 percent of the total PPE,
followed by Buildings and Other Structures amounting to P301.83 billion or 24.30
percent.
62
Amount
(in thousand pesos) Percent
Account Accumulated to
Gross Accumulated Net
Impairment Total
Amount Depreciation Value
Loss
Land 133,337,426 - (6,136) 133,331,290 10.73
Land Improvements 39,593,797 (15,052,838) (4,897) 24,536,061 1.98
Infrastructure Assets 493,995,169 (44,631,193) (560,315) 448,803,661 36.13
Buildings and Other
Structures 399,968,502 (98,109,596) (31,507) 301,827,399 24.30
Machinery and
Equipment 209,316,052 (93,130,653) (609,571) 115,575,828 9.30
Transportation
Equipment 53,999,923 (26,617,462) (15,475) 27,366,986 2.20
Furniture, Fixtures
and Books 20,453,318 (9,671,080) (3,340) 10,778,897 0.87
Leased Assets 2,069,808 (424,068) - 1,645,740 0.13
Leased Assets
Improvements 46,414 (10,990) - 35,424 0.003
Construction in
Progress 168,224,753 - - 168,224,753 13.54
Service Concession
Assets 166,082 (20,032) - 146,050 0.01
Other Property, Plant
and Equipment 18,120,169 (8,283,072) (1,371) 9,835,726 0.79
Total 1,539,291,412 (295,950,986) (1,232,611) 1,242,107,815 100.00
12.1. Buildings and Other Structures
Breakdown is as follows:
Amount
(in thousand pesos) Percent
Account Accumulated to
Gross Accumulated Net Total
Impairment
Amount Depreciation Value
Losses
Buildings 119,228,808 (28,561,146) (5,378) 90,662,283 30.04
School
Buildings 106,664,523 (26,583,847) (4,909) 80,075,767 26.53
Hospitals and
Health Centers 37,585,671 (8,723,944) (831) 28,860,896 9.56
Markets 40,065,986 (11,114,027) (13,206) 28,938,753 9.59
Slaughterhouses 3,111,284 (772,812) (1,384) 2,337,088 0.77
Hostels and
Dormitories 661,201 (250,120) - 411,081 0.14
Other Structures 92,651,031 (22,103,701) (5,799) 70,541,532 23.37
Total 399,968,502 (98,109,596) (31,507) 301,827,399 100.00
12.2. Infrastructure Assets
This group of assets includes road networks, sewer systems, water and power
supply systems, communication networks, seaport and airport systems, and
parks, plazas and monuments constructed by LGUs for public use.
63
The regional breakdown of the reported assets by Provinces, Cities, and
Municipalities is shown below:
Region Total Provinces Cities Municipalities

NCR 186,685,571 - 186,658,788 26,783
CAR 9,120,912 3,791,465 678,641 4,650,806
Region I 27,131,421 8,274,102 2,553,643 16,303,675
Region II 12,167,269 4,777,540 2,579,083 4,810,646
Region III 25,881,317 12,387,936 5,414,381 8,079,000
Region IV-A 25,940,277 10,281,650 7,382,185 8,276,443
Region IV-B 9,939,766 4,816,723 1,224,071 3,898,971
Region V 20,354,993 9,691,681 2,556,904 8,106,409
Region VI 9,730,678 5,211,023 1,035,123 3,484,532
Region VII 11,388,029 3,707,813 3,311,155 4,369,061
Region VIII 17,147,399 6,064,872 3,294,968 7,787,559
Region IX 7,645,988 2,813,378 741,146 4,091,464
Region X 17,775,527 10,480,547 2,648,326 4,646,654
Region XI 29,923,711 22,668,702 4,871,936 2,383,073
Region XII 10,277,878 5,101,511 2,217,582 2,958,785
Region XIII 11,563,508 7,403,564 1,175,531 2,984,412
Sub-Region
XVI 9,832,763 1,578,507 6,516,545 1,737,710
ARMM 6,296,654 2,464,678 505,511 3,326,465
Total 448,803,661 121,515,693 235,365,519 91,922,448
13. BIOLOGICAL ASSETS
Biological Assets are composed of the following:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Bearer Biological Assets
Breeding Stocks 819,704 619,791 199,913
Plants and Trees 262,682 241,226 21,456
Aquaculture 8,335 6,540 1,795
Other Bearer Biological Assets 28,941 22,575 6,366
Total 1,119,662 890,132 229,530
64
14. INTANGIBLE ASSETS
The details of Intangible Assets are as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Patents/Copyrights 1,357 1,357 -
Computer Software 2,066,001 1,523,894 542,106
Less: Accum. Amortization-Computer Software 999,746 699,708 300,038
Computer Software, Net 1,066,254 824,186 242,068
Other Intangible Assets 21,365 23,782 (2,417)
Less: Accum. Amortization-Other Intangible
Assets 3,138 1,426 1,712
Other Intangible Assets, Net 18,227 22,355 (4,128)
Service Concession Assets-Intangible Assets 3,708 3,708 -
Total 1,089,546 851,606 237,940
15. FINANCIAL LIABILITIES (Current)
Total Current Financial Liabilities is composed of the following major accounts:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Payables 78,488,655 62,916,740 15,571,915
Bills/Bonds/Loans Payable 25,883,182 22,785,218 3,097,964
Total 104,371,837 85,701,958 18,669,879
15.1. Payables
Of the total current payables of P78.49 billion, Accounts Payable amounting

to P71.69 billion represents 91.34 percent. Details of the total current payables
are as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Accounts Payable 71,692,195 56,709,714 14,982,481
Due to Officers and Employees 6,169,381 5,528,797 640,584
Notes Payable 22,689 119,144 (96,455)
Interest Payable 171,663 227,705 (56,042)
Finance Lease Payable 2,958 4,030 (1,072)
Awards and Rewards Payable 8,273 3,469 4,804
Service Concession Arrangements
Payable 1,267 - 1,267
Pension Benefits Payable 16,138 17,516 (1,378)
Leave Benefits Payable 397,857 293,958 103,899
Retirement Gratuity Payable 6,234 12,407 (6,173)
Total 78,488,655 62,916,740 15,571,915
65
The regional breakdown of Accounts Payable for CY 2018 is as follows:
Accounts Payable
Region Amount Percent
(in thousand pesos) to Total
NCR 16,588,331 23.14
CAR 1,016,797 1.42
Region I 4,300,339 6.00
Region II 1,571,259 2.19
Region III 7,831,567 10.92
Region IV-A 11,601,684 16.18
Region IV- B 2,512,089 3.50
Region V 3,276,573 4.57
Region VI 2,134,034 2.98
Region VII 4,373,100 6.10
Region VIII 2,502,122 3.49
Region IX 1,468,193 2.05
Region X 3,494,014 4.87
Region XI 3,172,404 4.43
Region XII 1,741,135 2.43
Region XIII 1,274,777 1.78
Sub-Region XVI 2,604,841 3.63
ARMM 228,939 0.32
Total 71,692,195 100.00
Of the total accounts payables of P71.69 billion, NCR got the biggest amounts
of P16.59 billion represents 23.14 percent. The cities of Manila, Makati and
Taguig are the topped three cities with the highest amounts of P4.74 billion,
P3.34 billion and P2.66 billion, respectively.
15.2. Bills/Bonds/Loans Payable
The current portion of the major account Bills/Bonds/Loans Payable for CY

2018 is composed of the following:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Bonds Payable-Domestic 446,695 242,975 203,720
Discount on Bonds Payable-Domestic (16) (6) (10)
Premium on Bonds Payable-Domestic 865 94,215 (93,350)
Loans Payable-Domestic 23,375,695 22,430,855 944,840
Loans Payable-Foreign 2,059,943 17,179 2,042,764
Total 25,883,182 22,785,218 3,097,964
The regional breakdown of the Loans Payable-Domestic totaling P23.38

billion is as follows.
66
Loans Payable-Domestic
NCR 1,239,635 5.30
CAR 126,122 0.54
Region I 1,443,436 6.17
Region II 579,995 2.48
Region III 2,645,840 11.32
Region IV-A 1,562,952 6.69
Region IV- B 823,593 3.52
Region V 1,888,474 8.08
Region VI 1,323,976 5.66
Region VII 391,441 1.67
Region VIII 2,054,438 8.79
Region IX 1,944,196 8.32
Region X 1,276,956 5.46
Region XI 1,093,158 4.68
Region XII 1,076,413 4.60
Region XIII 1,469,296 6.29
ARMM 1,071,358 4.58
Total 23,375,695 100.00
Regions III, VIII, and IX registered the highest amounts at P2.65 billion or
11.32 percent, P2.05 billion or 8.79 percent, and P1.94 billion or 8.32 percent,
respectively.
16. INTER-AGENCY PAYABLES
This major group of accounts pertains to payables that subsist between NGAs, LGUs
and GCs, as shown below.
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Due to BIR 4,694,773 4,275,419 419,354
Due to GSIS 2,923,821 2,425,165 498,656
Due to Pag-IBIG 581,537 665,155 (83,618)
Due to PhilHealth 902,549 813,008 89,541
Due to NGAs 100,522,144 97,091,828 3,430,316
Due to GOCCs 3,186,494 2,726,133 460,360
Due to LGUs 18,184,242 16,102,486 2,081,757
Due to Joint Venture 31,925 75,216 (43,291)
Total 131,027,485 124,174,409 6,853,076
67
The total Inter-Agency Payables of P131.03 billion by regions is shown below.
Amount Percent
Region
NCR 6,847,323 5.23
CAR 3,945,814 3.01
Region I 5,005,714 3.82
Region II 5,166,972 3.94
Region III 7,478,169 5.71
Region IV-A 9,347,063 7.13
Region IV-B 7,001,630 5.34
Region V 7,755,285 5.92
Region VI 7,878,949 6.01
Region VII 9,762,312 7.45
Region VIII 11,966,532 9.13
Region IX 7,719,757 5.89
Region X 9,784,549 7.47
Region XI 7,162,276 5.47
Region XII 4,860,612 3.71
Region XIII 7,871,993 6.01
ARMM 5,176,193 3.95
Total 131,027,485 100.00
Of the Inter-Agency Payables totaling P131.03 billion, Due to NGAs got the biggest
amount of P100.52 billion or 76.72 percent. Regional breakdown is shown below:
Due to NGAs
NCR 1,557,415 1.55
CAR 3,401,750 3.38
Region I 4,039,177 4.02
Region II 4,105,208 4.08
Region III 4,864,113 4.84
Region IV-A 5,597,471 5.57
Region IV-B 6,059,916 6.03
Region V 6,584,318 6.55
Region VI 6,157,524 6.13
Region VII 7,347,476 7.31
Region VIII 10,101,403 10.05
Region IX 6,711,760 6.68
Region X 7,711,714 7.67
Region XI 6,269,203 6.24
Region XII 4,028,074 4.01
Region XIII 6,608,420 6.57
ARMM 4,690,511 4.67
Total 100,522,144 100.00
68
17. INTRA-AGENCY PAYABLES
Intra-Agency Payables are reciprocal accounts that subsist within the LGU. The total
amount of P35.60 billion is composed of the following:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Due to Other Funds 25,670,701 23,422,831 2,247,870
Due to Special Accounts 8,648,345 7,324,274 1,324,071
Due to Local Economic Enterprises 1,282,979 1,348,885 (65,906)
Total 35,602,025 32,095,990 3,506,035
18. TRUST LIABILITIES
This major group of accounts consists of amounts held in trust for specific purposes,
such as Disaster-Risk Reduction and Management Fund, and Guaranty/Security
Deposits. Details are as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Trust Liabilities 11,034,271 9,056,116 1,978,155
Trust Liabilities-Disaster Risk Reduction and
Management Fund 36,290,913 31,077,724 5,213,189
Bail Bonds Payable 933,492 972,954 (39,462)
Guaranty/Security Deposits Payable 10,055,710 7,369,147 2,686,562
Customers' Deposits Payable 180,284 70,081 110,204
Total 58,494,669 48,546,022 9,948,648
As shown above, Trust Liabilities-Disaster Risk Reduction and Management Fund,

and Trust Liabilities represent the top two components of the total Trust Liabilities at
P36.29 billion or 62.04 percent, and P11.03 billion or 18.86 percent, respectively. The
balances per region are shown below:
69
Trust Liabilities-Disaster Risk
Trust Liabilities
Reduction and Management Fund
Region
Amount Percent Amount Percent
(in thousand pesos) to Total (in thousand pesos) to Total
NCR 2,054,595 18.62 8,676,955 23.91
CAR 597,574 5.42 591,307 1.63
Region I 274,435 2.49 1,406,532 3.88
Region II 264,680 2.40 1,120,844 3.09
Region III 459,980 4.17 2,780,638 7.66
Region IV-A 1,962,118 17.78 4,200,455 11.57
Region IV-B 158,866 1.44 1,372,362 3.78
Region V 690,372 6.26 2,736,050 7.54
Region VI 805,554 7.30 1,289,284 3.55
Region VII 1,051,185 9.53 2,537,838 6.99
Region VIII 490,664 4.45 1,444,033 3.98
Region IX 416,915 3.78 1,423,375 3.92
Region X 586,095 5.31 1,184,499 3.26
Region XI 229,201 2.08 1,206,156 3.32
Region XII 136,474 1.24 911,991 2.51
Region XIII 448,390 4.06 752,469 2.07
Sub-Region XVI 379,215 3.44 2,007,940 5.53
ARMM 27,958 0.25 648,185 1.79
Total 11,034,271 100.00 36,290,913 100.00
19. DEFERRED CREDITS/UNEARNED INCOME (Current)
This group of accounts is composed of the following:
Amount (in thousand pesos)

Account Increase/
2018 2017
(Decrease)
Deferred Real Property Tax 41,055,986 30,578,547 10,477,439
Deferred Special Education Tax 25,976,336 26,639,300 (862,964)
Deferred Finance Lease Revenue 89,930 61,460 28,470
Deferred Service Concession Revenue - 24,162 (24,162)
Unearned Revenue-Investment Property 444,912 67,211 377,702
Other Deferred Credits 25,962,665 11,887,162 14,075,503
Total 93,329,829 69,257,841 24,071,988
20. PROVISIONS (Current)
This group of accounts comprised the following:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Termination Benefits 2,771 7,712 (4,942)
Other Provisions 359,997 475,002 (115,005)
Total 362,767 482,714 (119,947)
70
The balances per region are shown below:
Termination Benefits Other Provisions

Amount Amount
Region Percent Percent
(in thousand (in thousand
to Total to Total
pesos) pesos)
NCR - - 163,332 45.37
Region I - - 5,084 1.41
Region II - - 438 0.12
Region IV-B - - 189,614 52.67
Region V 39 1.39 - -
Region VII 1,593 57.48 139 0.04
Region IX - - 24 0.01
Region X 113 4.06 37 0.01
Region XI - - 528 0.15
Region XIII 1,027 37.06 802 0.22
Total 2,771 100.00 359,997 100.00
Of the total Current Provisions of P362.77 million, Other Provisions got the biggest
share at P360.00 million or 99.24 percent. Region IV-B and NCR got the biggest
amounts at P189.61 million and P163.33 million, respectively. Of the total
Termination Benefits of P2.77 million, Regions VII and XIII got the highest shares at
P1.59 million and P1.03 million, respectively.
21. OTHER PAYABLES (Current)
Other Payables totaling P15.79 billion shared 3.60 percent of the total Current
Liabilities of P438.98 billion as shown in the SFPos. The regional breakdown is shown
below.
Amount Percent
Region
NCR 3,702,668 23.44
CAR 117,388 0.74
Region I 1,175,924 7.45
Region II 977,804 6.19
Region III 1,534,922 9.72
Region IV-A 2,312,884 14.64
Region IV-B 806,694 5.11
Region V 215,882 1.37
Region VI 703,305 4.45
Region VII 504,224 3.19
Region VIII 897,168 5.68
Region IX 466,643 2.95
Region X 420,107 2.66
Region XI 299,550 1.90
Region XII 231,412 1.47
ARMM 26,445 0.17
Total 15,793,068 100.00
71
22. FINANCIAL LIABILITIES (Non-Current)
The total Non-Current Financial Liabilities is composed of the following major

accounts:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Payables 6,358,912 5,725,687 633,225
Bills/Bonds/Loans Payable 68,232,119 63,149,262 5,082,857
Total 74,591,031 68,874,950 5,716,081
22.1. Payables
Accounts Payable amounting to P6.07 billion or 95.41 percent is the bulk of

the total Non-Current Payables of P6.36 billion. Details are as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Accounts Payable 6,066,877 5,575,660 491,217
Due to Officers and Employees 107,553 76,965 30,588
Notes Payable 121,025 27,043 93,982
Interest Payable 37,142 17,542 19,601
Finance Lease Payable 26,314 28,405 (2,091)
Retirement Gratuity Payable - 72 (72)
Total 6,358,912 5,725,687 633,225
22.2. Bills/Bonds/Loans Payable
The non-current portion of the major account Bills/Bonds/Loans Payable

totaled P68.23 billion, of which Loans Payable-Domestic account reported a
significant amount of P66.03 billion or 96.77 percent. It is composed of the
following accounts:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Bonds Payable-Domestic 2,163,335 821,496 1,341,839
Premium on Bonds Payable-Domestic - 241,422 (241,422)
Loans Payable-Domestic 66,025,740 59,962,107 6,063,633
Loans Payable-Foreign 43,044 2,124,237 (2,081,193)
Total 68,232,119 63,149,262 5,082,857
72
Loans Payable-Domestic
The regional breakdown of Loans Payable-Domestic is shown below:
Amount Percent
Region
NCR 8,295,975 12.56
CAR 923,377 1.40
Region I 2,716,817 4.11
Region II 4,239,740 6.41
Region III 7,688,870 11.65
Region IV-A 8,285,845 12.55
Region IV-B 3,484,134 5.28
Region V 4,332,282 6.56
Region VI 2,740,622 4.15
Region VII 2,029,852 3.07
Region VIII 2,062,624 3.12
Region IX 2,132,342 3.23
Region X 3,220,578 4.88
Region XI 4,510,167 6.83
Region XII 2,561,150 3.88
Region XIII 1,710,798 2.59
ARMM 1,702,179 2.58
Total 66,025,740 100.00
23. DEFERRED CREDITS/UNEARNED INCOME (Non-Current)
This group of accounts is composed of the following:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Deferred Real Property Tax 22,332,579 23,702,376 (1,369,797)
Deferred Special Education Tax 16,303,007 9,937,486 6,365,521
Deferred Finance Lease Revenue 351,756 464,722 (112,966)
Deferred Service Concession Revenue 143,942 155,277 (11,335)
Unearned Revenue-Investment Property 43,027 412,106 (369,078)
Other Deferred Credits 8,519,921 23,213,828 (14,693,907)
Total 47,694,231 57,885,795 (10,191,564)
24. PROVISIONS (Non-Current)
The composition of Provisions is shown below:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Termination Benefits 13,684 5,718 7,965
Other Provisions 6,958 25,092 (18,133)
Total 20,642 30,810 (10,168)
73
25. OTHER PAYABLES (Non-Current)
Other Payables of P12.14 billion shared 9.03 percent of the Non-Current Liabilities
totaling P134.45 billion and the details are shown below.
Amount Percent
Region
NCR 3,044,309 25.07
CAR 697,044 5.74
Region I 360,527 2.97
Region II 440,470 3.63
Region III 1,192,501 9.82
Region IV-A 601,838 4.96
Region IV-B 293,302 2.42
Region V 405,465 3.34
Region VI 345,259 2.84
Region VII 316,953 2.61
Region IX 195,869 1.61
Region X 1,233,643 10.16
Region XI 659,709 5.43
Region XII 604,782 4.98
ARMM 57,338 0.47
Total 12,143,727 100.00
26. NET ASSETS/EQUITY
The Net Assets/Equity of the LGUs for CY 2018 of P1.519 trillion increased by
P256.93 billion or 20.36 percent from CY 2017 of P1.262 trillion.
The regional breakdown of Net Asset/Equity by Unit is as follows:
Percent
Region Total Province Cities Municipalities
to Total
NCR 417,398,029 - 417,133,516 264,514 27.48
CAR 33,106,184 12,695,019 7,323,695 13,087,470 2.18
Region I 91,031,043 26,762,894 13,700,774 50,567,375 5.99
Region II 47,498,669 18,349,853 8,646,761 20,502,055 3.13
Region III 107,236,713 44,131,014 27,686,010 35,419,689 7.06
Region IV-A 174,191,800 53,927,782 74,902,312 45,361,707 11.47
Region IV-B 43,254,561 16,135,020 7,787,291 19,332,249 2.85
Region V 61,906,457 23,210,214 12,603,055 26,093,189 4.08
Region VI 51,801,079 21,653,091 8,149,446 21,998,542 3.41
Region VII 95,016,573 38,684,582 34,307,862 22,024,128 6.26
Region VIII 61,559,599 19,973,423 15,771,815 25,814,360 4.05
Region IX 43,035,697 13,059,394 15,466,712 14,509,591 2.83
Region X 64,919,735 25,011,002 22,813,327 17,095,405 4.27
Region XI 61,443,449 29,444,734 20,697,488 11,301,227 4.05
Region XII 41,002,662 16,163,328 10,990,076 13,849,258 2.70
Region XIII 46,830,112 18,067,137 13,691,485 15,071,490 3.08
Sub-Region XVI 59,398,300 15,874,569 33,230,537 10,293,194 3.91
ARMM 18,267,002 6,452,986 2,788,294 9,025,722 1.20
Total 1,518,897,663 399,596,042 747,690,457 371,611,165 100.00
74
27. TAX REVENUE
Tax Revenue amounting to P165.63 billion represents 24.34 percent of the total
current operating revenue of P680.56 billion. The details are presented below:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Tax Revenue-Individual and Corporation 2,358,500 2,225,593 132,906

Professional Tax 126,117 91,781 34,336
Community Tax 2,232,383 2,133,812 98,571
Tax Revenue-Property 69,204,830 62,284,639 8,522,845
Real Property Tax-Basic 34,467,871 31,033,527 3,434,344
Less: Discount on Real Property Tax-Basic 3,606,234 3,145,606 460,628
Special Education Tax 34,624,561 31,877,164 2,747,396
Less: Discount on Special Education Tax 3,189,601 2,848,902 340,699
Special Levy on Idle Lands 361,982 341,191 20,791
Special Levy on Lands Benefited by Public
Works Projects 53,917 10,452 43,464
Real Property Transfer Tax 6,492,335 5,016,813 1,475,522
Tax Revenue-Goods and Services 88,342,600 76,069,198 12,273,402
Business Tax 83,138,502 71,510,825 11,627,677
Tax on Sand, Gravel and Other Quarry
Products 1,453,148 1,192,675 260,473
Tax on Delivery Trucks and Vans 339,757 288,482 51,275
Amusement Tax 1,083,584 959,978 123,606
Franchise Tax 2,222,073 2,045,710 176,363
Printing and Publication Tax 105,536 71,529 34,007
Tax Revenue-Others 1,420,174 1,216,419 203,755
Other Taxes 1,420,174 1,216,419 203,755
Tax Revenue-Fines and Penalties 4,301,583 3,750,553 551,030
Tax Revenue-Fines and Penalties-Taxes on
Individual and Corporation 416,155 523,843 (107,688)
Tax Revenue-Fines and Penalties-Property Taxes 2,651,206 2,238,555 412,651
Tax Revenue-Fines and Penalties-Taxes on Goods
and Services 756,056 562,997 193,059
Tax Revenue-Fines and Penalties-Other Taxes 478,166 425,158 53,008
Total 165,627,686 145,546,402 21,683,938
27.1 Tax Revenue-Individual and Corporation
This account contributed P2.36 billion or 1.42 percent of the total tax revenue
of P165.63 billion. Of the P2.36 billion, P2.23 billion or 94.65 percent was
sourced from community tax and the remaining balance of P126.12 million or
5.35 percent represents revenue from professional tax.
75
27.2 Tax Revenue-Property
This account amounting to P69.20 billion or 41.78 percent represents the

second highest component of tax revenue. Special Education Tax (SET) of
P31.43 billion or 45.42 percent and Real Property Tax (RPT)-Basic of P30.86
billion or 44.59 percent were two of the highest components of Tax Revenue-
Property. NCR contributed the highest RPT and SET amounting to P16.53
billion and P13.42 billion, respectively. Next is Region IV-A with a
contributed RPT of P5.76 billion and SET of P7.38 billion. The third highest
contributor is Region III with RPT of P3.04 billion and SET of P3.67 billion.
The regional breakdown of RPT and SET is as follows:
Amount
(in thousand pesos)
Region
Real Property Special Education
Tax-Basic Tax
NCR 16,527,463 13,418,149
CAR 242,424 216,024
Region I 827,096 1,004,432
Region II 353,102 431,477
Region III 3,044,794 3,668,314
Region IV-A 5,760,441 7,383,941
Region IV-B 555,469 536,860
Region V 444,755 545,630
Region VI 1,093,410 1,047,022
Region VII 1,462,547 1,382,140
Region VIII 299,183 354,747
Region IX 266,427 361,215
Region X 885,585 1,002,162
Region XI 1,105,048 1,239,579
Region XII 401,788 575,827
Region XIII 236,409 284,666
Sub-Region XVI 919,225 1,136,721
ARMM 42,704 35,655
Total 34,467,871 34,624,561
76
27.3 Tax Revenue-Goods and Services
Tax revenue on goods and services amounting to P88.34 billion or 53.34

percent marks as the highest component of tax revenue. Business Tax of
P83.14 billion or 94.11 percent is the bulk of the total Tax Revenue-Goods and
Services. Compared with previous year’s balance of P71.51 billion, revenue
from business tax increased by P11.63 billion, which represents the highest
increase among the components of this account. The highest revenue on
business tax was reported by NCR, Region IV-A and Region III amounting to
P45.74 billion or 55.01 percent, P12.00 billion or 14.44 percent and P5.27
billion or 6.34 percent, respectively. The details of Business Tax by Region is
shown below:
Amount
(in thousand pesos)
Region
Percent
Business Tax
Distribution
NCR 45,736,000 55.01
CAR 552,177 0.66
Region I 1,778,350 2.14
Region II 1,313,504 1.58
Region III 5,271,961 6.34
Region IV-A 12,001,695 14.44
Region IV-B 656,299 0.79
Region V 1,158,202 1.39
Region VI 1,420,930 1.71
Region VII 4,068,621 4.89
Region IX 688,305 0.83
Region X 1,893,238 2.28
Region XI 2,735,515 3.29
Region XII 961,521 1.16
ARMM 57,583 0.07
Total 83,138,502 100.00
27.4 Tax Revenue-Fines and Penalties
The total Tax Revenue-Fines and Penalties of P4.30 billion represents 2.60
percent of the total tax revenue. Fines and penalties on late payment of property
taxes amounting to P2.65 billion or 61.63 percent was the highest source of tax
revenue on fines and penalties.
28. SHARE FROM INTERNAL REVENUE COLLECTIONS
Out of the total current operating revenue of P680.56 billion, majority was sourced
from Share from Internal Revenue Collections amounting to P414.98 billion or 60.98
percent. CY 2018 share from internal revenue collections increased by P28.25 billion
or 7.31 percent from CY 2017 amount of P386.73 billion. Presented below is the
regional breakdown ranked from highest to lowest.
77
Amount
Region
(in thousand pesos)
Region IV-A 46,799,412
Region III 40,023,514
Region V 25,083,718
Region VIII 24,989,230
Region X 23,264,427
NCR 22,857,258
Region II 22,130,760
Sub-Region XVI 22,122,543
Region I 22,001,627
Region XI 21,307,862
Region VII 20,553,813
ARMM 20,045,724
Region XII 19,218,903
Region IV-B 19,120,655
Region VI 18,293,427
Region XIII 17,507,429
Region IX 16,673,000
CAR 12,989,526
Total 414,982,826
29. OTHER SHARE FROM NATIONAL TAXES
This group of accounts totaling P31.04 billion comprises of Share from Expanded
Value Added Tax – P786.73 million or 2.53 percent, Share from National Wealth –
P2.10 billion or 6.77 percent, Share from Tobacco Excise Tax (RA 7171 and 8240) –
P22.21 billion or 71.56 percent, and Share from Economic Zones – P5.94 billion or
19.14 percent. Comparative details are as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Share from Expanded Value Added Tax 786,733 361,998 424,734
Share from National Wealth 2,100,639 1,340,609 760,029
Share from Tobacco Excise Tax (RA 7171 and
8240) 22,213,747 2,033,331 20,180,415
Share from Economic Zones 5,942,146 5,126,651 815,495
Total 31,043,264 8,862,590 22,180,674
30. SERVICE AND BUSINESS INCOME
The total Service and Business Income of P59.99 billion represents 8.81 percent of the
total current operating revenue of P680.56 billion. Comparative details are as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Service Income 19,327,344 16,372,491 2,954,854
Permit Fees 8,489,219 7,536,672 952,547
Registration Fees 759,379 688,675 70,704
78
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Registration Plates, Tags and Stickers Fees 161,848 144,574 17,274
Clearance and Certification Fees 2,938,149 2,409,744 528,405
Supervision and Regulation Enforcement Fees 774,892 549,163 225,729
Inspection Fees 1,700,563 1,432,805 267,757
Verification and Authentication Fees 55,884 49,890 5,994
Processing Fees 245,993 155,272 90,720
Occupation Fees 414,769 362,601 52,168
Fishery Rentals, Fees and Charges 79,550 68,385 11,165
Fees for Sealing and Licensing of Weights and
Measures 101,614 74,171 27,443
Fines and Penalties-Service Income 548,115 430,947 117,169
Other Service Income 3,057,369 2,469,590 587,779
Business Income 40,661,783 38,709,756 1,952,027
School Fees 1,859,318 1,749,249 110,068
Affiliation Fees 4,936 4,700 236
Seminar/Training Fees 29,995 27,287 2,708
Rent Income 2,929,568 2,710,022 219,545
Communication Network Fees 26,828 18,257 8,571
Transportation System Fees 565,762 419,888 145,874
Road Network Fees 467,067 631,375 (164,308)
Waterworks System Fees 2,008,232 1,838,614 169,618
Power Supply System Fees 40,990 37,068 3,922
Seaport System Fees 158,268 155,540 2,727
Parking Fees 585,477 560,781 24,696
Receipts from Operation of
Hostels/Dormitories and Other Like
Facilities 201,566 181,375 20,191
Receipts from Market Operations 5,812,641 5,498,941 313,700
Receipts from Slaughterhouse Operation 1,226,170 1,105,440 120,730
Receipts from Cemetery Operations 481,751 411,835 69,916
Receipts from Printing and Publication 7,676 4,906 2,771
Sales Revenue 980,476 1,046,194 (65,718)
Less:
Sales Discounts 1,498 1,145 353
Cost of Goods Manufactured 3,474 2,961 513
Direct Materials 3,205 2,817 387
Direct Labor 214 144 71
Manufacturing Overhead 54 - 54
Cost of Sales 798,764 566,156 232,608
Cost of Sales 798,764 566,156 232,608
Total 803,736 570,262 233,474
Net Sales Revenue 176,740 475,931 (299,192)
Garbage Fees 2,473,013 2,147,020 325,993
Hospital Fees 15,225,192 14,506,842 718,350
Dividend Income 53,969 61,025 (7,055)
Interest Income 2,789,272 2,499,696 289,576
Service Concession Revenue 33,797 19,923 13,874
Other Service Concession Revenue 27,130 5,863 21,267
Lease Revenue 129,570 126,430 3,140
Share in the Profit of Joint Venture 32,715 767,673 (734,958)
Fines and Penalties-Business Income 242,762 170,472 72,290
Other Business Income 3,071,378 2,573,604 497,774
Total 59,989,128 55,082,247 4,906,881
79
30.1 Service Income
Service Income of P19.33 billion constitutes 32.22 percent of the total Service
and Business Income of P59.99 billion. Permit Fees amounting to P8.49 billion
or 43.92 percent represents the bulk of the total Service Income. As shown in
Annex 5, NCR, Region IV-B and Region III contributed the highest permit
fees amounting to P3.09 billion, P1.39 billion and P919.53 million,
respectively.
30.2 Business Income
Of the total Service and Business Income, 67.78 percent was sourced from
Business Income amounting to P40.66 billion. The highest sources of Business
Income are hospital fees of P15.23 billion or 37.44 percent, followed by
Receipt from Market Operations of P5.81 billion or 14.30 percent. The top
three contributors with a reported business income of P6.72 billion, P4.22
billion and P3.62 billion are NCR, Region IV-B and Region III, respectively,
as presented in Annex 6.
31. SHARES, GRANTS AND DONATIONS
The comparative detail of shares, grants and donations are as follows:

25: SERVICE AND BUSINESS INCOME
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Share 943,535 735,091 208,444
Share from PAGCOR 206,600 180,476 26,125
Share from PCSO 736,935 554,615 182,320
Grants and Donations 7,956,165 6,001,552 1,954,613
Grants and Donations in Cash 2,414,233 2,451,197 (36,965)
Grants and Donations in Kind 5,523,993 3,547,632 1,976,361
Grants from Concessionary Loans 17,939 2,723 15,216
Total 8,899,700 6,736,643 2,163,057
31.1 Share
Share from PAGCOR and Share from PCSO represent 21.90 percent and 78.10
percent, respectively, of the total Share. As shown in Annex 7, Region III got
the highest share from PAGCOR and PCSO amounting to P73.41 million and
P149.43 million, respectively. On the other hand, Region IV-B received the
lowest share from PAGCOR amounting to P808.57 thousand while ARMM
received the lowest share from PCSO amounting to P1.19 million.
31.2 Grants and Donations
Grants and Donations of P7.96 billion or 89.40 percent is the bulk of the total
Shares, Grants and Donations. Region VII reported the highest amount of
grants and donations in cash amounting to P654.86 million while NCR
reported the highest amount of grants and donations in kind amounting to
P2.04 billion, as shown in Annex 8.
80
32. GAINS
Gains amounting to P13.42 million consist of the following:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Gain on Initial Recognition of Biological Assets 3,535 15,813 (12,278)
Gain on Sale of Biological Assets 6,234 7,901 (1,667)
Gain from Changes in Fair Value Less Cost to Sell
of Biological Assets Due to Physical Change 2,101 2,934 (833)
Gain from Changes in Fair Value Less Cost to Sell
of Biological Assets Due to Price Change 108 43 66
Gain from Initial Recognition of Agricultural
Produce 1,440 1,856 (416)
Total 13,418 28,547 (15,129)
The highest source of gain is from Gain on Sale of Biological Assets which constitutes
P6.23 million or 46.46 percent of the total gains, followed by Gain on Initial
Recognition of Biological Assets of P3.54 million or 26.35 percent. The regional
breakdown of total gains presented in Annex 9 shows that Sub-Region XVI reported
the highest gains of P4.87 million or 36.30 percent of the total gains of P13.42 million.
33. PERSONNEL SERVICES
Personnel Services totaling P189.75 billion represents 38.21 percent of the total
current operating expenses of P496.57 billion. Below are the comparative details of
personnel services.
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Salaries and Wages 112,685,523 102,735,443 9,950,080
Salaries and Wages-Regular 95,330,519 86,144,499 9,186,020
Salaries and Wages-Casual/Contractual 17,355,003 16,590,944 764,060
Other Compensation 48,831,876 44,764,590 4,067,286
Personal Economic Relief Allowance (PERA) 9,677,600 9,444,877 232,724
Representation Allowance (RA) 3,371,386 3,280,128 91,259
Transportation Allowance (TA) 3,026,950 2,938,956 87,994
Clothing/Uniform Allowance 2,233,899 1,861,558 372,341
Subsistence Allowance 1,141,137 1,145,618 (4,481)
Laundry Allowance 128,726 129,007 (281)
Quarters Allowance 8,075 8,742 (667)
Productivity Incentive Allowance 963,869 765,108 198,761
Overseas Allowance 3,160 11,196 (8,036)
Honoraria 1,490,968 1,486,415 4,552
Hazard Pay 3,371,833 2,868,673 503,159
Longevity Pay 166,964 248,813 (81,849)
Overtime and Night Pay 1,681,534 1,375,511 306,023
Year End Bonus 12,889,396 11,907,853 981,543
Cash Gift 2,136,653 2,113,979 22,674
Other Bonuses and Allowances 6,539,726 5,178,158 1,361,569
81
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Personnel Benefits Contributions 15,188,990 13,650,664 1,538,326

Retirement and Life Insurance Premiums 12,471,825 11,282,641 1,189,184
Pag-IBIG Contributions 903,147 844,826 58,321
PhilHealth Contributions 1,324,378 1,045,237 279,141
Employees Compensation Insurance Premiums 478,550 463,777 14,773
Provident/Welfare Fund Contributions 11,091 14,184 (3,092)
Other Personnel Benefits 13,039,036 11,424,981 1,614,055
Pension Benefits 122,900 145,412 (22,511)
Retirement Gratuity 109,123 56,938 52,185
Terminal Leave Benefits 4,907,728 4,342,309 565,420
Other Personnel Benefits 7,899,284 6,880,323 1,018,961
Total 189,745,425 172,575,679 17,169,746
33.1 Salaries and Wages
Among the four components of Personnel Services, majority came from

Salaries and Wages amounting to P112.69 billion or 59.39 percent. Region IV-
A, NCR and Region III were the top three regions with highest amounts of
P10.82 billion, P9.20 billion, and P8.72 billion, respectively, as shown in
Annex 10.
33.2 Other Compensation
This group of accounts aggregating P48.83 billion represents 25.74 percent of

the total Personnel Services of P189.75 billion, mostly were spent for Year
End Bonus of P12.89 billion or 26.40 percent and Personal Economic Relief
Allowance (PERA) of P9.68 billion or 19.82 percent. Among the account
components of Other Compensation, Year-End Bonus has increased
significantly by P981.54 million or 26.40 percent from the previous year’s
amount of P11.91 billion
33.3 Personnel Benefits Contributions
Retirement and Life Insurance Premiums of P12.47 billion or 82.11 percent is

the bulk of the total Personnel Benefits Contributions of P15.19 billion.
33.4 Other Personnel Benefits
The top two major components of the total Other Personnel Benefits of P13.04
billion were Other Personnel Benefits of P7.90 billion or 60.58 percent and
Terminal Leave Benefits of P4.91 billion or 37.64 percent.
82
34. MAINTENANCE AND OTHER OPERATING EXPENSES
MOOE of P257.93 billion represents 51.94 percent of the total current operating
expenses of P496.57 billion. The top four components of MOOE are Other
Maintenance and Operating Expenses – P86.03 billion or 33.35 percent, Supplies and
Materials Expenses – P52.76 billion or 20.46 percent, General Services – P42.44
billion or 16.45 percent, and Repairs and Maintenance – P22.12 billion or 8.58 percent.
Comparative details are as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Traveling Expenses 5,898,644 5,763,576 135,068
Training and Scholarship Expenses 8,769,186 7,773,080 996,106
Supplies and Materials Expenses 52,764,095 44,958,235 7,805,859
Utility Expenses 16,551,426 14,635,240 1,916,186
Communication Expenses 2,444,883 2,296,264 148,619
Awards/Rewards and Prizes 1,292,539 896,308 396,231
Survey, Research, Exploration and
Development Expenses 189,360 127,709 61,651
Demolition/Relocation and Desilting/Dredging
Expenses 298,147 362,781 (64,633)
Generation, Transmission and Distribution
Expenses 80,465 23,629 56,835
Confidential, Intelligence and Extraordinary
Expenses 5,410,203 4,693,108 717,095
Professional Services 11,387,203 9,180,811 2,206,392
General Services 42,438,577 35,154,814 7,283,764
Repairs and Maintenance 22,121,274 20,839,258 1,282,017
Taxes, Insurance Premiums and Other Fees 2,258,316 1,839,627 418,689
Other Maintenance and Operating Expenses 86,027,435 71,512,648 14,514,787
Total 257,931,753 220,057,088 37,874,665
34.1 Traveling Expenses
The details of Traveling Expenses are as follows:
Amount
Percent
Account (in thousand
to Total
pesos)
Traveling Expenses-Local 5,805,046 98.41
Traveling Expenses-Foreign 93,599 1.59
Total 5,898,644 100.00
83
34.2 Training and Scholarship Expenses
The breakdown of Training and Scholarship Expenses is as follows:
Amount
Percent
to Total
pesos)
Training Expenses 5,729,076 65.33
Scholarship Grants/Expenses 3,040,110 34.67
Total 8,769,186 100.00
34.3 Supplies and Materials Expenses
This group of accounts totaling P52.76 billion or 20.46 percent represents the
second major component of MOOE. It increased by P7.81 billion or 17.36
percent from the previous year’s amount of P44.96 billion. Of the total
Supplies and Materials Expenses, majority represent Other Supplies and
Materials Expenses of P11.51 billion or 21.81 percent, Fuel, Oil and
Lubricants Expenses of P9.86 billion or 18.68 percent and Drugs and
Medicines Expenses of P9.60 billion or 18.19 percent.
Among the regions, NCR reported the highest amount at P11.47 billion or
21.73 percent, followed by Region IV-A with P6.23 billion or 11.82 percent,
and Region III with P5.88 billion or 11.15 percent as presented in Annex 11.
The breakdown of Supplies and Materials Expenses is shown below:
Amount
Percent
to Total
pesos)
Office Supplies Expenses 5,165,725 9.79
Accountable Forms Expenses 597,546 1.13
Non-Accountable Forms Expenses 187,448 0.36
Animal/Zoological Supplies Expenses 363,699 0.69
Food Supplies Expenses 4,762,245 9.03
Welfare Goods Expenses 1,036,533 1.96
Drugs and Medicines Expenses 9,599,584 18.19
Medical, Dental and Laboratory Supplies
Expenses 5,952,978 11.28
Fuel, Oil and Lubricants Expenses 9,858,027 18.68
Agricultural and Marine Supplies
Expenses 2,045,796 3.88
Textbooks and Instructional Materials
Expenses 1,370,969 2.60
Military, Police and Traffic Supplies
Expenses 182,081 0.35
Chemical and Filtering Supplies Expenses 134,549 0.26
Other Supplies and Materials Expenses 11,506,916 21.81
Total 52,764,095 100.00
84
34.4 Utility Expenses
The details of Utility Expenses are as follows:
Amount
Percent
to Total
pesos)
Water Expenses 2,099,413 12.68
Electricity Expenses 14,452,013 87.32
Total 16,551,426 100.00
34.5 Communication Expenses
The breakdown of Communication Expenses is as follows:
Amount
Percent
to Total
pesos)
Postage and Courier Services 48,319 1.98
Telephone Expenses 1,780,800 72.84
Internet Subscription Expenses 556,998 22.78
Cable, Satellite, Telegraph and Radio
Expenses 58,767 2.40
Total 2,444,883 100.00
34.6 Awards/Rewards and Prizes
The details of Awards/Rewards and Prizes are as follows:
Amount
Percent
to Total
pesos)
Awards/Rewards Expenses 411,140 31.81
Prizes 881,400 68.19
Total 1,292,539 100.00
34.7 Survey, Research, Exploration and Development Expenses
The details of Survey, Research, Exploration and Development Expenses are

as follows:
Amount
Percent
to Total
pesos)
Survey Expenses 97,866 51.68
Research, Exploration and Development
Expenses 91,494 48.32
Total 189,360 100.00
85
34.8 Demolition/Relocation and Desilting/Dredging Expenses
The details of Demolition/Relocation and Desilting/Dredging Expenses are as

follows:
Amount
Percent
to Total
pesos)
Demolition and Relocation Expenses 76,006 25.49
Desilting/Dredging Expenses 222,141 74.51
Total 298,147 100.00
34.9 Confidential, Intelligence and Extraordinary Expenses
The details of Confidential, Intelligence and Extraordinary Expenses are as

follows:
Amount
Percent
to Total
pesos)
Confidential Expenses 3,675,790 67.94
Intelligence Expenses 230,324 4.26
Extraordinary and Miscellaneous Expenses 1,504,090 27.80
Total 5,410,203 100.00
34.10 Professional Services
The details of Professional Services are as follows:
Amount
Percent
to Total
pesos)
Legal Services 74,311 0.65
Auditing Services 270,358 2.37
Consultancy Services 1,502,364 13.19
Other Professional Services 9,540,170 83.78
Total 11,387,203 100.00
34.11 General Services
This group of accounts aggregating P42.44 billion or 16.45 percent is the third
major component of MOOE. The three regions with the highest general
services are NCR – P12.37 billion or 29.15 percent, Region IV-A – P5.42
billion or 12.76 percent, and Region III – P4.44 billion or 10.47 percent as
presented in Annex 12.
Presented below is the breakdown of total General Services:
86
Amount
Percent
to Total
pesos)
Environment/Sanitary Services 12,765,870 30.08
Janitorial Services 2,235,438 5.27
Security Services 4,016,670 9.46
Other General Services 23,420,599 55.19
Total 42,438,577 100.00
34.12 Repairs and Maintenance
Breakdown of Repairs and Maintenance is as follows:
Amount
Percent
to Total
pesos)
Repairs and Maintenance-Investment Property 47,527 0.21
Repairs and Maintenance-Land Improvements 433,982 1.96
Repairs and Maintenance-Infrastructure Assets 10,306,523 46.59
Repairs and Maintenance-Buildings and Other
Structures 5,751,866 26.00
Repairs and Maintenance-Machinery and
Equipment 2,203,115 9.96
Repairs and Maintenance-Transportation
Equipment 3,026,771 13.68
Repairs and Maintenance-Furniture and Fixtures 44,453 0.20
Repairs and Maintenance-Leased Assets 2,718 0.01
Repairs and Maintenance-Leased Assets
Improvements 15,898 0.07
Repairs and Maintenance-Other Property, Plant
and Equipment 288,422 1.30
Total 22,121,274 100.00
ARMM posted the highest Repairs and Maintenance amounting to P3.84

billion as shown below.
Amount
Region
(in thousand pesos)
NCR 2,333,221
CAR 1,086,436
Region I 722,722
Region II 897,237
Region IV-B 545,099
Region V 936,114
Region VI 605,512
Region VII 968,353
Region VIII 506,384
Region IX 645,682
Region X 833,799
Region XI 1,103,501
Region XII 813,283
Region XIII 713,530
ARMM 3,836,149
Total 22,121,274
87
34.13 Taxes, Insurance Premiums and Other Fees
The breakdown of Taxes, Insurance Premiums and Other Fees is as follows:
Amount
Percent
to Total
pesos)
Taxes, Duties and Licenses 553,867 24.53
Fidelity Bond Premiums 164,573 7.29
Insurance Expenses 1,539,876 68.19
Total 2,258,316 100.00
34.14 Other Maintenance and Operating Expenses
This group of accounts in the total amount of P86.03 billion or 33.35 percent
is the top component of MOOE. NCR reported the biggest expenses at P11.51
billion or 13.38 percent, followed by Region IV-A with P10.97 billion or 12.75
percent, and Region III with P8.69 billion or 10.11 percent as shown in Annex
13.
Presented below is the breakdown of Other Maintenance and Operating

Expenses:
Amount
Percent
to Total
pesos)
Advertising Expenses 628,999 0.73
Printing and Publication Expenses 652,342 0.76
Representation Expenses 3,955,570 4.60
Transportation and Delivery Expenses 121,622 0.14
Rent Expenses 1,465,602 1.70
Membership Dues and Contributions to
Organizations 298,835 0.35
Subscription Expenses 106,320 0.12
Donations 28,037,638 32.59
Other Maintenance and Operating
Expenses 50,760,506 59.01
Total 86,027,435 100.00
88
35. FINANCIAL EXPENSES
Of the total Financial Expenses of P4.83 billion, P4.58 billion, or 94.66 percent
represents Interest Expenses, which is the major component of this category. The
details of Financial Expenses are as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Management Supervision/Trusteeship
Fees 17,729 39,098 (21,368)
Interest Expenses 4,575,308 4,604,278 (28,970)
Guarantee Fees 4,643 4,555 88
Bank Charges 63,103 39,703 23,400
Commitment Fees 2,817 12,056 (9,239)
Other Financial Charges 169,635 130,730 38,905
Total 4,833,235 4,830,419 2,816
Of the Interest Expenses amounting to P4.58 billion, Region III, Region IV-A and
NCR were the three top regions which reported the highest amounts of P544.19
million or 11.89 percent, P496.63 million or 10.85 percent, and P495.72 million or
10.83 percent, respectively.
The regional breakdown of Interest Expenses ranked from highest to lowest is shown
below:
Amount Percent
Region
(in thousand pesos) To Total
Region III 544,187 11.89
Region IV-A 496,630 10.85
NCR 495,716 10.83
Region IX 321,837 7.03
Region II 301,432 6.59
Region I 223,100 4.88
Region VII 221,457 4.84
Region XI 214,711 4.69
Region X 213,923 4.68
Region V 207,121 4.53
Region VI 186,600 4.08
Region IV-B 167,326 3.66
ARMM 158,676 3.47
Region XII 154,869 3.38
CAR 67,379 1.47
Total 4,575,308 100.00
89
36. NON-CASH EXPENSES
Of the Non-Cash Expenses of P44.06 billion, Depreciation represents the component

with the highest amount at P43.79 billion or 99.39 percent, as shown below.
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Depreciation 43,794,864 35,562,725 8,232,139
Depreciation-Investment Property 304,294 270,881 33,412
Depreciation-Land Improvements 1,828,722 1,490,943 337,779
Depreciation-Infrastructure Assets 8,373,463 4,464,600 3,908,863
Depreciation-Buildings and Other Structures 13,005,891 11,990,842 1,015,049
Depreciation-Machinery and Equipment 14,011,751 11,932,895 2,078,856
Depreciation-Transportation Equipment 3,854,597 3,224,809 629,788
Depreciation-Furniture, Fixtures and Books 1,089,593 1,011,851 77,742
Depreciation-Leased Assets 36,852 3,991 32,860
Depreciation-Leased Assets Improvements 10,560 7,830 2,729
Depreciation-Service Concession Assets 8,615 7,134 1,482
Depreciation-Other Property, Plant and
Equipment 1,270,527 1,156,949 113,578
Amortization 106,551 86,903 19,648
Amortization-Intangible Assets 106,551 86,903 19,648
Impairment Loss 157,423 67,396 90,028
Impairment Loss-Loans and Receivables 20,708 27,316 (6,607)
Impairment Loss-Lease Receivables - 857 (857)
Impairment Loss-Investment in GOCCs 1 1 (1)
Impairment Loss-Investments in Joint Venture - 500 (500)
Impairment Loss-Other Receivables 625 10,021 (9,396)
Impairment Loss-Inventories 19,578 3,336 16,242
Impairment Loss-Investment Property 666 - 666
Impairment Loss-Property, Plant and
Equipment 7,510 24,348 (16,838)
Impairment Loss-Intangible Assets 108,334 1,017 107,317
Losses 3,193 3,800 (608)
Loss on Sale of Biological Assets 244 3,705 (3,461)
Loss on Initial Recognition of Biological Assets 2,949 95 2,853
Grants - 85 (85)
Grants for Concessionary Loans - 85 (85)
Total 44,062,031 35,720,909 8,341,123
36.1 Depreciation
Among its components, depreciation on machinery and equipment, and
buildings and other structures were the highest amounting to P14.01 billion or
31.99 percent and P13.01 billion or 29.70 percent, respectively.
90
36.2 Amortization
The regional breakdown of amortization totaling P106.55 million is shown
below:
Amounts
Percent
Region (in thousand
to Total
pesos)
NCR 41,788 39.22
CAR 261 0.24
Region I 4,111 3.86
Region II 1,046 0.98
Region III 5,086 4.77
Region IV-A 34,802 32.66
Region IV-B 1,910 1.79
Region V 203 0.19
Region VI 334 0.31
Region VII 1,643 1.54
Region VIII 13 0.01
Region IX 196 0.18
Region X 586 0.55
Region XI 3,165 2.97
Region XII - -
Region XIII 197 0.19
ARMM 8,509 7.99
Total 106,551 100.00
NCR, Region IV-A and ARMM reported the highest amortization of intangible
assets amounting to P41.79 million or 39.22 percent, P34.80 million or 32.66
percent, and P8.51 million or 7.99 percent, respectively.
36.3 Impairment Loss

The regions with impairment losses are:
Amounts
Percent
Region (in thousand
to Total
pesos)
CAR 29,157 18.52
Region I 1,398 0.89
Region III 56 0.04
Region IV-A 31,296 19.88
Region IV-B 8,980 5.70
Region V 105 0.07
Region VII 297 0.19
Region IX 438 0.28
Region X 1,363 0.87
Region XII 21,113 13.41
Sub-Region XVI 705 0.45
ARMM 4,461 2.83
Total 157,423 100.00
91
37. TRANSFERS, ASSISTANCE AND SUBSIDY FROM
The comparative details of Transfers, Assistance and Subsidy from are as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Assistance and Subsidy 25,763,713 22,566,846 3,196,868
Subsidy from National Government 8,580,549 7,443,929 1,136,620
Subsidy from Local Government Units 1,863,796 2,037,567 (173,771)
Subsidy from Government-Owned and/or
Controlled Corporations 199,350 214,246 (14,896)
Subsidy from Other Funds 5,754,523 4,643,007 1,111,516
Subsidy from General Fund Proper/Other Special
Accounts 9,119,283 8,012,907 1,106,376
Subsidy from Other Local Economic Enterprise 246,213 215,190 31,022
Transfers 1,342,204 795,491 546,713
Transfers from General Fund of LGU
Counterpart/Equity Share 415,068 409,786 5,282
Transfers from General Fund of Unspent DRRMF 486,983 234,581 252,402
Transfers from National Government 392,629 147,518 245,111
Transfers from Other Local Government 47,524 3,606 43,918
Total 27,105,917 23,362,337 3,743,580
38. TRANSFERS, ASSISTANCE AND SUBSIDY TO
The comparative details of Transfers, Assistance and Subsidy To are as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Financial Assistance/Subsidy 27,701,538 26,181,842 1,519,696
Subsidy to NGAs 4,443,050 4,263,330 179,720
Subsidy to Other Local Government Units 5,253,301 4,798,166 455,136
Subsidy to Other Funds 6,199,744 6,028,556 171,188
Subsidy to General Fund Proper/Special Accounts 7,558,260 7,526,625 31,635
Subsidy to Local Economic Enterprises 2,530,314 1,873,275 657,038
Subsidies-Others 1,716,869 1,691,890 24,979
Transfers 10,000,241 10,107,483 (107,242)
Transfers of Unspent Current Year DRRM Funds
to the Trust Funds 8,536,304 8,264,200 272,104
Transfers for Project Equity Share /LGU
Counterpart 1,463,937 1,843,283 (379,346)
Total 37,701,779 36,289,325 1,412,454
92
39. SALE OF ASSETS (Other Non-Operating Income)
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Property remarkably
decreased by P66.07 million or 89.10 percent, from P74.15 million in CY 2017 to
P8.08 million in CY 2018.
As shown below, the three regions that reported the biggest amounts of Sale of
Garnished/Confiscated/Abandoned/Seized Goods and Property are Region III at P3.42
million, Region XI at P2.93 million and Region XIII at P0.89 million. The regional
breakdown is shown below:
Amount
Region
(in thousand pesos)
NCR 511
CAR -
Region I -
Region II 294
Region III 3,420
Region IV-A 30
Region IV-B -
Region V -
Region VI -
Region VII -
Region VIII -
Region IX -
Region X -
Region XI 2,931
Region XII -
Region XIII 894
Sub-Region XVI -
ARMM -
Total 8,080
40. GAINS (Other Non-Operating Income)
The comparative details of total gains are as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Gain from Changes in Fair Value of Financial
Instruments 215 5 210
Gain on Foreign Exchange (FOREX) 2,669 269 2,399
Gain on Sale of Investments 360 407 (47)
Gain on Sale of Investment Property 6,087 519 5,568
Gain on Sale of Property, Plant and Equipment 210,423 192,638 17,785
Other Gains 14,578 11,443,785 (11,429,207)
Total 234,332 11,637,624 (11,403,292)
Of the total Gains of P234.33 million, P210.42 million or 89.80 percent was derived
from Gain on Sale of Property, Plant and Equipment.
93
Region V and Region III are the leading contributors to this category amounting to
P169.79 billion or 72.46 percent and P18.43 million or 7.86 percent, respectively, as
shown in Annex 14.
41. MISCELLANEOUS INCOME (Other Non-Operating Income)
The Miscellaneous Income totaling P2.98 billion increased by P789.09 million or

36.06 percent as compared to previous year’s total of P2.19 billion.
42. LOSSES (Other Non-Operating Losses)

The comparative details of losses are as follows:
Amount
(in thousand pesos)
Account
Increase/
2018 2017
(Decrease)
Loss on Foreign Exchange (FOREX) 172,463 108,539 63,924
Loss on Sale of Property, Plant and Equipment 477,304 120,946 356,358
Loss on Sale of Intangible Assets 314 - 314
Loss on Sale of Assets 49,225 15,285 33,940
Loss of Assets 13,262 42,744 (29,482)
Loss on Guaranty - 35 (35)
Other Losses 27,387 9.614 17,774
Total 739,956 297,163 442,793
Region VII and NCR reported the highest losses at P461.18 million or 62.33 percent
and P115.48 million or 15.61 percent, respectively. The details are presented below.
Amount
Percent
Region (in thousand
to Total
pesos)
NCR 115,479 15.61
CAR 14,232 1.92
Region I 2,919 0.39
Region III 33,323 4.50
Region IV-A 52,812 7.14
Region IV-B 807 0.11
Region V 9,870 1.33
Region VI 14,774 2.00
Region VII 461,180 62.33
Region IX 7,577 1.02
Region X 1,886 0.25
Region XII 515 0.07
ARMM - -
Total 739,956 100.00
94
43. CASH INFLOWS FROM OPERATING ACTIVITIES
The comparative details are as follows:
Amount
(in thousand pesos)
Particulars
Increase/
2018 2017
(Decrease)
Collection from taxpayers 178,716,816 160,234,378 18,482,438

Share from Internal Revenue Allotment 415,588,669 380,311,852 35,276,817
Receipts from business/service income 56,637,208 51,866,537 4,770,672
Interest Income 2,387,842 2,233,567 154,276
Dividend Income 1,604,361 610,468 993,893
Other Receipts 292,688,322 248,561,152 44,127,169
Total 947,623,217 843,817,953 103,805,264
The regional breakdown of Cash Inflows from Operating Activities is as follows:
Receipts
Share from
Collection from
Internal Interest Dividend Other
Region Total from Business/
Revenue Income Income Receipts
taxpayers Service
Allotment
Income
NCR 171,759,545 80,400,272 21,332,602 11,070,460 1,134,270 - 57,821,941

CAR 26,100,121 1,565,213 13,447,475 1,537,162 63,808 5 9,486,457
Region I 61,497,591 6,078,444 22,142,390 3,818,988 131,927 29,334 29,296,508
Region II 41,216,869 2,355,488 22,262,455 2,065,944 62,420 16,242 14,454,320
Region III 81,980,124 15,369,438 39,596,263 4,597,802 101,770 29,959 22,284,892
Region IV-A 113,862,778 29,841,710 47,757,652 7,265,170 182,800 884 28,814,560
Region IV-B 36,836,377 2,883,686 19,068,581 1,328,838 79,146 - 13,476,126
Region V 45,842,986 2,886,317 25,196,761 1,885,162 66,159 - 15,808,586
Region VI 40,211,143 4,718,040 18,330,705 4,210,287 57,553 14,836 12,879,724
Region VII 48,509,276 8,827,778 20,885,044 3,911,764 123,764 15,798 14,745,128
Region VIII 40,976,445 2,060,694 24,978,607 2,349,697 36,320 30,437 11,520,689
Region IX 30,153,436 1,897,594 16,645,208 1,474,347 54,152 979,055 9,103,079
Region X 43,706,426 5,022,320 23,309,323 2,851,441 55,914 80,428 12,386,999
Region XI 42,004,014 6,020,234 21,258,875 3,171,182 61,932 39,671 11,452,119
Region XII 32,600,040 2,641,431 19,507,300 1,776,140 38,163 - 8,637,006
Region XIII 29,510,728 2,144,822 17,457,310 1,930,016 27,994 274,630 7,675,955
Sub-Region XVI 36,851,859 3,802,729 22,168,741 1,179,143 46,737 67,765 9,586,744
ARMM 24,003,461 200,605 20,243,375 213,665 63,014 25,316 3,257,486
Total 947,623,217 178,716,816 415,588,669 56,637,208 2,387,842 1,604,361 292,688,322
95
44. CASH OUTFLOWS FROM OPERATING ACTIVITES
Amount
(in thousand pesos)
Particulars
Increase/
2018 2017
(Decrease)
Payments of expenses 84,794,160 69,446,419 15,347,741

Payment to suppliers and creditors 211,018,428 182,476,603 28,541,824
Payment to employees 182,649,558 166,311,523 16,338,034
Interest Expense 5,203,068 5,413,184 (210,116.68)
Other Expenses 235,560,087 190,071,635 45,488,451
Total 719,225,302 613,719,367 105,505,935
The regional breakdown of Cash Outflows from Operating Activities is as follows:
Payment to
Payment suppliers Payment to Interest Other
Region Total
of expenses and employees Expense Expenses
creditors
NCR 134,615,615 15,554,361 36,191,667 21,080,108 487,820 61,301,659

CAR 20,292,040 1,467,435 6,155,144 5,097,713 127,138 7,444,610
Region I 36,465,625 6,879,562 12,431,766 9,269,422 198,832 7,686,044
Region II 33,230,744 1,263,703 8,903,093 8,458,978 442,489 14,162,482
Region III 63,791,291 3,921,676 21,780,800 18,832,953 632,822 18,623,039
Region IV-A 81,449,370 8,838,648 26,957,161 20,185,964 451,649 25,015,949
Region IV-B 29,203,042 2,540,729 7,259,060 6,045,628 553,157 12,804,468
Region V 35,042,678 5,421,281 9,183,615 10,821,824 246,857 9,369,101
Region VI 30,794,569 3,197,981 11,185,505 8,220,546 270,646 7,919,892
Region VII 37,443,499 6,481,765 8,347,401 7,607,873 197,725 14,808,735
Region VIII 28,871,982 2,970,778 7,606,818 9,364,712 266,398 8,663,276
Region IX 22,443,010 3,234,781 6,095,700 6,196,893 207,747 6,707,888
Region X 35,151,647 3,653,168 12,033,013 11,054,051 180,730 8,230,685
Region XI 32,246,644 8,883,030 6,717,744 8,587,876 224,245 7,833,749
Region XII 26,743,564 3,932,636 8,423,877 8,910,169 256,512 5,220,369
Region XIII 23,249,647 2,203,259 5,506,537 7,298,036 130,755 8,111,061
Sub-Region XVI 29,079,919 2,011,998 8,021,064 8,829,720 154,157 10,062,980
ARMM 19,110,414 2,337,371 8,218,461 6,787,092 173,390 1,594,100
Total 719,225,302 84,794,160 211,018,428 182,649,558 5,203,068 235,560,087
96
45. CASH INFLOWS FROM INVESTING ACTIVITIES
Amount
(in thousand pesos)
Particulars
Increase/
2018 2017
Decrease
Proceeds from Sale of Investment Property 363,937 49,541 314,396

Proceeds from Sale/Disposal of Property,
Plant and Equipment 287,752 321,278 (33,526)
Proceeds from Sale of Investments 23,175 586,909 (563,734)
Collection of Principal on Loans to Other
Entities 816,221 1,162,662 (346,441)
Total 1,491,085 2,120,390 (629,306)
The regional breakdown of Cash Inflows from Investing Activities is as follows:
Proceeds from Collection of

Proceeds from Proceeds
Sale of Principal on
Region Total Sale/ Disposal from Sale of
Investment Loans to Other
of PPE Investments
Property Entities
NCR 4,453 - 4,453 - -

CAR 35,892 - 3,090 - 32,803
Region I 24,287 - 7,413 - 16,874
Region II 422,055 - 1,111 100 420,844
Region III 93,577 13,327 30,108 3,546 46,596
Region IV-A 63,248 - 16,717 - 46,531
Region IV-B 37,546 - 97 - 37,449
Region V 45,707 - 1,837 - 43,870
Region VI 159,831 68,618 26,625 - 64,588
Region VII 11,323 - 1,134 9,949 240
Region VIII 102,475 - 57,485 - 44,990
Region IX 9,149 5 3,626 4 5,514
Region X (6,158) - 5,617 305 (12,080)
Region XI 91,463 - 36,045 - 55,418
Region XII 91,410 17 88,058 285 3,050
Region XIII 17,072 - 1,378 8,682 7,013
Sub-Region XVI 5,784 - 2,959 304 2,521
ARMM 281,970 281,970 - - -
Total 1,491,085 363,937 287,752 23,175 816,221
97
46. CASH OUTFLOWS FROM INVESTING ACTIVITIES
Amount
(in thousand pesos)
Particulars
Increase/
2018 2017
Decrease
Purchase/Construction of Investment
Property 4,968,624 3,083,793 1,884,831
Purchase/Construction of Property, Plant
and Equipment 149,678,929 105,793,693 43,885,236
Investment 5,471,211 2,881,990 2,589,221
Purchase of Bearer Biological Assets 255,151 1,164,607 (909,456)
Purchase of Intangible Assets 117,623 74,246 43,377
Grant of Loans 708,380 393,935 314,445
Total 161,199,918 113,392,264 47,807,654
The regional breakdown of Cash Outflows from Investing Activities is as follows:
Purchase/ Purchase of Purchase

Purchase/
Construction Bearer of Grant of
Region Total Construction Investment
of Investment Biological Intangible Loans
of PPE
Property Assets Assets
NCR 22,972,324 1,276,282 21,030,152 580,000 2,312 75,228 8,350

CAR 4,896,945 481,818 4,011,286 400,480 - - 3,362
Region I 11,056,804 351,894 10,438,848 244,308 5,142 - 16,612
Region II 7,314,049 48,950 6,933,757 6,083 4,362 4,267 316,630
Region III 14,086,417 300,054 12,848,672 899,953 7,947 8,113 21,678
Region IV-A 19,934,659 94,206 19,455,626 325,250 6,605 21,661 31,309
Region IV-B 5,858,080 65,066 5,320,012 452,716 256 3,260 16,769
Region V 8,475,198 67,642 8,067,972 308,543 7,022 1,061 22,959
Region VI 6,753,425 142,626 6,558,810 37,233 - 380 14,375
Region VII 7,358,922 117,207 7,207,077 32,414 458 1,765 -
Region VIII 9,165,089 131,259 9,018,276 7,172 5,600 260 2,522
Region IX 5,515,164 196,556 4,972,822 343,925 62 - 1,800
Region X 8,194,607 764,954 7,396,428 31,917 582 - 727
Region XI 7,086,120 414,243 5,500,724 957,533 211,947 369 1,303
Region XII 5,999,252 120,579 5,750,604 95,958 756 475 30,879
Region XIII 5,585,975 215,000 5,141,388 109,801 873 588 118,324
Sub-Region XVI 5,448,490 144,636 4,940,435 300,169 1,029 194 62,027
ARMM 5,498,400 35,652 5,086,040 337,756 198 - 38,754
Total 161,199,918 4,968,624 149,678,929 5,471,211 255,151 117,623 708,380
98
47. CASH INFLOWS FROM FINANCING ACTIVITIES
Amount
(in thousand pesos)
Particulars
Increase/
2018 2017
Decrease
Proceeds from Issuance of Bills and Bonds 1,077,389 496,103 581,286
Proceeds from Domestic and Foreign
Loans 19,995,229 13,739,095 6,256,135
Total 21,072,619 14,235,198 6,837,421
The regional breakdown of Cash Inflows from Financing Activities is as follows:
Proceeds from Proceeds from

Region Total Issuance of Bills Domestic and
and Bonds Foreign Loans
NCR 1,406,437 5,934 1,400,503

CAR 192,828 - 192,828
Region I 733,099 - 733,099
Region II 1,659,761 - 1,659,761
Region III 1,431,979 25,775 1,406,205
Region IV-A 2,205,545 - 2,205,545
Region IV-B 644,123 - 644,123
Region V 1,498,106 126,835 1,371,272
Region VI 817,905 - 817,905
Region VII 734,319 - 734,319
Region VIII 746,627 249,688 496,939
Region IX 748,876 - 748,876
Region X 1,336,270 329,669 1,006,600
Region XI 1,967,374 - 1,967,374
Region XII 1,715,397 42,559 1,672,838
Region XIII 924,996 11,806 913,190
Sub-Region XVI 1,489,745 285,124 1,204,621
ARMM 819,231 - 819,231
Total 21,072,619 1,077,389 19,995,229
99
48. CASH OUTFLOWS FROM FINANCING ACTIVITIES
Amount
(in thousand pesos)
Particulars
Increase/
2018 2017
Decrease
Payment of Long-Term Liabilities 2,108,465 3,960,843 (1,852,378)

Retirement/Redemption of Debt Securities 54,593 45,525 9,067
Payment of Loan Amortization 12,980,550 11,601,493 1,379,057
Total 15,143,607 15,607,861 (464,254)
The regional breakdown of Cash Outflows from Financing Activities is as follows:
Retirement/
Payment of Payment of
Redemption of
Region Total Long-Term Loan
Debt
Liabilities Amortization
Securities
NCR 2,418,628 376,984 - 2,041,644

CAR 225,243 13,215 - 212,029
Region I 827,150 96,500 274 730,376
Region II 532,458 67,595 18,136 446,727
Region III 1,654,554 227,164 - 1,427,390
Region IV-A 1,835,160 242,115 9,848 1,583,197
Region IV-B 550,805 262,957 - 287,848
Region V 792,509 33,689 - 758,820
Region VI 601,830 11,659 - 590,170
Region VII 557,661 330,850 - 226,810
Region VIII 500,144 27,694 2,267 470,184
Region IX 664,883 7,501 - 657,382
Region X 528,657 (31,721) 1,721 558,657
Region XI 857,007 79,028 - 777,979
Region XII 758,394 - 19,158 739,236
Region XIII 474,967 44,801 - 430,165
Sub-Region XVI 699,900 155,196 - 544,704
ARMM 663,656 163,236 3,188 497,232
Total 15,143,607 2,108,465 54,593 12,980,550
100
PART III
FINANCIAL PROFILE
OF LOCAL
GOVERNMENT UNITS
Provinces
Financial Profile - Provinces
Calendar Year 2018
(in thousand pesos)
Region Financial Position Financial Performance Cash Position

Net Cash
1
Provinces Assets Liabilities Equity Revenue Expenses 2 Surplus (Deficit) Cash Bal. Beg. Provided by Cash Bal. End
(Used In)
CAR
Abra 4,003,678 1,101,159 2,902,519 2,336,164 1,134,248 1,201,916 634,212 182,504 816,716
Apayao 2,616,009 646,717 1,969,292 928,233 631,872 296,362 1,224,836 102,454 1,327,290
Benguet 4,217,879 849,278 3,368,602 1,488,397 1,039,634 448,763 516,306 46,083 562,389
Ifugao 2,542,433 941,701 1,600,732 993,508 812,084 181,424 1,076,898 192,198 1,269,096
Kalinga 2,076,118 888,476 1,187,642 1,075,778 812,476 263,301 943,401 10,598 953,999
Mountain Province 2,572,295 906,061 1,666,234 838,124 659,224 178,900 647,869 54,161 702,030
Sub-total 18,028,411 5,333,392 12,695,019 7,660,204 5,089,538 2,570,666 5,043,522 587,999 5,631,521
REGION I
Ilocos Norte 5,636,244 1,057,943 4,578,300 2,396,412 1,152,028 1,244,384 1,199,318 743,169 1,942,487
101
Ilocos Sur 9,111,955 2,329,232 6,782,722 5,719,719 3,315,685 2,404,034 1,418,310 2,037,835 3,456,145
La Union * 7,699,623 955,981 6,743,642 2,823,771 1,689,455 1,134,317 1,023,343 575,016 1,598,359
Pangasinan 11,124,188 2,465,958 8,658,230 4,093,692 3,177,955 915,737 2,284,451 607,846 2,892,297
Sub-total 33,572,009 6,809,115 26,762,894 15,033,594 9,335,122 5,698,472 5,925,422 3,963,867 9,889,289
REGION II
Batanes 1,061,439 429,291 632,148 428,490 338,231 90,259 411,758 65,826 477,585
Cagayan 6,975,713 1,173,718 5,801,995 2,376,534 982,501 1,394,033 3,559,174 911,382 4,470,555
Isabela 9,208,120 4,331,667 4,876,453 3,085,563 2,543,681 541,883 3,330,216 51,895 3,382,111
Nueva Vizcaya 5,006,819 858,659 4,148,160 1,427,244 1,157,893 269,351 1,207,159 (2,138) 1,205,021
Quirino 3,652,275 761,177 2,891,097 1,282,871 1,026,068 256,803 653,252 (173,130) 480,123
Sub-total 25,904,366 7,554,512 18,349,853 8,600,703 6,048,374 2,552,329 9,161,559 853,836 10,015,395
REGION III
Aurora 2,180,187 315,962 1,864,225 906,054 697,559 208,495 766,207 157,237 923,444
Bataan 7,326,947 2,367,859 4,959,088 2,843,490 2,192,319 651,171 1,345,061 93,191 1,438,253
Bulacan 11,165,937 2,622,912 8,543,025 4,995,102 3,843,318 1,151,784 1,102,589 144,481 1,247,069
Nueva Ecija 9,660,158 2,751,653 6,908,505 3,614,775 2,526,085 1,088,690 1,921,686 811,175 2,732,861
Pampanga 10,296,466 2,374,042 7,922,424 3,259,191 2,843,468 415,723 3,834,949 482,466 4,317,415
Calendar Year 2018
(in thousand pesos)

Net Cash
1
(Used In)
Tarlac 7,225,505 2,458,746 4,766,759 2,089,049 1,696,859 392,190 2,017,029 218,079 2,235,107
Zambales 11,241,553 2,074,566 9,166,987 1,700,197 1,061,500 638,697 876,199 46,597 922,796
Sub-total 59,096,753 14,965,739 44,131,014 19,407,858 14,861,107 4,546,752 11,863,719 1,953,225 13,816,944
REGION IV-A
Batangas 18,185,648 2,817,380 15,368,269 3,773,263 2,848,007 925,256 2,860,288 191,957 3,052,245
Cavite 8,285,991 1,022,221 7,263,769 4,204,717 2,782,602 1,422,115 2,695,290 757,508 3,452,798
Laguna 11,587,438 2,545,278 9,042,160 4,320,075 3,373,203 946,872 2,318,239 23,884 2,342,123
Quezon 9,228,923 2,779,936 6,448,988 3,960,552 2,963,349 997,203 3,348,263 364,986 3,713,249
Rizal 18,076,918 2,272,322 15,804,596 4,322,358 2,090,673 2,231,686 5,656,401 1,640,039 7,296,439
Sub-total 65,364,918 11,437,136 53,927,782 20,580,964 14,057,833 6,523,132 16,878,481 2,978,374 19,856,855
102
REGION IV-B
Marinduque 2,407,984 687,038 1,720,946 688,002 530,921 157,081 1,006,292 52,862 1,059,154
Occidental Mindoro 2,652,631 842,267 1,810,364 1,538,047 1,398,549 139,498 299,968 (105,052) 194,915
Oriental Mindoro 6,414,983 2,013,078 4,401,905 1,873,534 1,214,872 658,662 1,795,620 151,698 1,947,318
Palawan 11,277,134 5,155,502 6,121,633 3,030,845 2,293,738 737,107 4,464,623 168,402 4,633,024
Romblon 2,871,523 791,351 2,080,172 864,042 633,857 230,185 744,406 72,880 817,286
Sub-total 25,624,255 9,489,235 16,135,020 7,994,469 6,071,937 1,922,533 8,310,907 340,790 8,651,697
REGION V
Albay 8,441,000 2,963,067 5,477,932 2,009,263 1,352,797 656,466 1,982,177 1,512,348 3,494,525
Camarines Norte 5,650,734 1,364,547 4,286,187 1,241,818 960,527 281,290 500,404 170,241 670,645
Camarines Sur 9,540,870 3,163,388 6,377,482 3,124,554 2,351,797 772,757 1,396,755 301,833 1,698,588
Catanduanes 2,435,237 984,533 1,450,704 903,183 704,130 199,052 710,621 94,386 805,007
Masbate 4,898,279 1,156,189 3,742,090 1,592,468 1,156,928 435,540 1,542,947 194,593 1,737,540
Sorsogon 3,148,964 1,273,146 1,875,819 1,521,971 1,180,820 341,151 822,197 93,503 915,700
Sub-total 34,115,084 10,904,870 23,210,214 10,393,257 7,706,999 2,686,257 6,955,101 2,366,905 9,322,007
REGION VI
Aklan 6,076,284 2,028,151 4,048,134 1,668,572 1,455,506 213,067 1,369,927 (111,209) 1,258,718
Antique 5,373,970 1,612,815 3,761,155 1,684,328 1,022,300 662,029 2,175,613 603,436 2,779,049
Calendar Year 2018
(in thousand pesos)

Net Cash
1
(Used In)
Capiz 4,679,252 1,341,773 3,337,479 2,361,102 2,020,818 340,284 1,180,506 131,656 1,312,162
Guimaras 2,603,833 468,947 2,134,886 723,729 530,418 193,312 489,933 71,074 561,007
Iloilo 11,441,658 3,070,220 8,371,438 3,623,489 2,264,562 1,358,927 4,329,597 463,953 4,793,551
Sub-total 30,174,998 8,521,906 21,653,091 10,061,221 7,293,603 2,767,618 9,545,576 1,158,910 10,704,487
REGION VII
Bohol 8,186,852 2,918,201 5,268,651 2,338,195 1,768,365 569,830 3,573,505 77,415 3,650,920
Cebu 35,659,470 4,300,173 31,359,297 4,646,684 4,280,805 365,879 3,610,800 815,387 4,426,187
Siquijor 2,831,044 774,410 2,056,634 574,034 385,539 188,495 835,981 71,194 907,175
Sub-total 46,677,366 7,992,784 38,684,582 7,558,912 6,434,709 1,124,204 8,020,287 963,995 8,984,282
REGION VIII
Biliran 1,550,364 442,593 1,107,771 672,893 527,563 145,330 323,858 3,193 327,051
103
Eastern Samar 3,135,669 1,119,554 2,016,115 1,283,426 925,995 357,430 1,286,877 449,644 1,736,520
Leyte 10,306,650 2,294,458 8,012,192 2,767,579 1,741,485 1,026,094 2,906,190 403,840 3,310,030
Northern Samar 6,186,553 2,603,214 3,583,339 1,450,564 915,961 534,603 1,730,960 346,810 2,077,769
Samar 5,517,149 2,276,444 3,240,705 1,904,471 1,326,189 578,282 1,253,094 371,621 1,624,715
Southern Leyte 3,286,429 1,273,127 2,013,302 1,125,720 804,173 321,547 972,889 162,404 1,135,293
Sub-total 29,982,814 10,009,391 19,973,423 9,204,652 6,241,366 2,963,286 8,473,867 1,737,511 10,211,378
REGION IX
Zamboanga Del Norte 6,516,313 2,380,451 4,135,861 2,156,011 1,502,532 653,478 1,325,425 145,444 1,470,870
Zamboanga Del Sur 8,734,211 1,986,418 6,747,793 2,109,813 1,336,865 772,948 2,458,537 504,983 2,963,520
Zamboanga Sibugay 3,420,801 1,245,061 2,175,739 1,472,809 866,298 606,511 1,405,204 195,635 1,600,839
Sub-total 18,671,324 5,611,930 13,059,394 5,738,633 3,705,696 2,032,937 5,189,166 846,063 6,035,229
REGION X
Bukidnon 15,278,831 2,573,040 12,705,791 3,494,673 2,373,498 1,121,175 4,024,924 (119,123) 3,905,801
Camiguin 1,727,118 546,312 1,180,806 501,342 396,910 104,432 539,020 (34,333) 504,687
Lanao Del Norte 5,643,663 922,823 4,720,840 1,616,085 964,678 651,408 2,319,637 376,951 2,696,588
Misamis Occidental 4,806,228 1,304,260 3,501,967 1,464,473 1,210,853 253,620 887,259 148,493 1,035,752
Misamis Oriental 4,879,564 1,977,968 2,901,597 1,901,704 1,602,156 299,548 1,274,600 (20,343) 1,254,257
Sub-total 32,335,405 7,324,403 25,011,002 8,978,278 6,548,094 2,430,183 9,045,439 351,646 9,397,085
Calendar Year 2018
(in thousand pesos)

Net Cash
1
(Used In)
REGION XI
Compostela Valley 19,615,342 2,172,329 17,443,013 2,057,553 2,023,921 33,633 1,304,725 16,587 1,321,312
Davao Del Norte 5,638,279 2,421,540 3,216,739 1,739,290 1,573,173 166,117 1,667,775 (633) 1,667,142
Davao Del Sur 6,567,254 1,905,504 4,661,750 1,298,573 1,156,950 141,623 1,518,443 (77,112) 1,441,331
Davao Occidental 2,454,632 900,506 1,554,126 898,140 564,878 333,262 676,633 357,341 1,033,974
Davao Oriental 3,822,320 1,253,213 2,569,106 1,598,558 1,529,698 68,860 624,526 (43,422) 581,104
Sub-total 38,097,827 8,653,092 29,444,734 7,592,115 6,848,620 743,495 5,792,102 252,761 6,044,863
REGION XII
North Cotabato 9,114,520 1,876,782 7,237,738 2,771,781 1,366,419 1,405,362 1,334,102 125,661 1,459,763
Sarangani 3,438,539 1,148,554 2,289,985 1,553,073 881,585 671,487 1,241,607 31,557 1,273,165
South Cotabato 5,566,362 1,662,250 3,904,112 1,998,729 1,454,907 543,822 1,699,624 139,570 1,839,194
104
Sultan Kudarat 3,639,708 908,215 2,731,493 1,536,439 1,432,630 103,809 1,227,421 (162,948) 1,064,473
Sub-total 21,759,129 5,595,801 16,163,328 7,860,022 5,135,541 2,724,480 5,502,754 133,840 5,636,594
REGION XIII
Agusan Del Norte 3,654,269 1,136,489 2,517,780 1,661,084 1,308,042 353,042 1,318,732 (11,964) 1,306,768
Agusan Del Sur 8,050,159 2,023,978 6,026,181 2,116,398 1,345,686 770,713 2,336,016 411,616 2,747,632
Dinagat Islands 1,132,468 208,623 923,845 614,117 463,051 151,067 496,355 91,511 587,866
Surigao Del Norte 8,784,045 2,478,726 6,305,320 1,156,677 893,547 263,129 1,886,333 (121,289) 1,765,044
Surigao Del Sur 4,090,515 1,796,504 2,294,011 1,376,749 1,058,816 317,932 1,103,493 (170,538) 932,955
Sub-total 25,711,456 7,644,320 18,067,137 6,925,025 5,069,143 1,855,882 7,140,929 199,336 7,340,264
SUB-REGION XVI
Negros Occidental 14,446,029 5,849,398 8,596,631 5,987,917 5,120,478 867,438 4,414,983 612,354 5,027,337
Negros Oriental 9,396,773 2,118,836 7,277,938 2,431,988 1,488,572 943,415 3,042,924 780,681 3,823,606
Sub-total 23,842,802 7,968,233 15,874,569 8,419,904 6,609,051 1,810,854 7,457,907 1,393,035 8,850,942
ARMM
Basilan 1,193,063 573,110 619,953 952,108 850,759 101,350 205,573 (234) 205,339
Lanao Del Sur 4,574,099 1,546,337 3,027,762 2,294,037 1,725,374 568,663 1,041,631 22,764 1,064,395
Calendar Year 2018
(in thousand pesos)

Net Cash
1
(Used In)
Maguindanao 1,661,534 991,068 670,466 2,103,575 1,869,214 234,361 445,685 (110,651) 335,034
Sulu 501,487 29,053 472,434 1,227,126 720,271 506,855 238,440 (208,851) 29,589
Tawi Tawi 1,675,298 12,927 1,662,371 1,025,742 835,025 190,717 25,788 (5,297) 20,491
Sub-total 9,605,481 3,152,495 6,452,986 7,602,588 6,000,642 1,601,945 1,957,116 (302,269) 1,654,847
GRANDTOTAL 538,564,398 138,968,356 399,596,042 169,612,398 123,057,374 46,555,025 132,263,856 19,779,823 152,043,678
1 Revenue data includes Transfers from, Assistance from, Subsidy from and Other Non-Operating Income
2 Expenses data includes Transfers to, Assistance to, Subsidy to and Losses
* La Union Province data includes the Financial Statements of La Union Medical Center
105
Cities
Financial Profile - Cities
Calendar Year 2018
(in thousand pesos)

Net Cash
1 2
Cities Assets Liabilities Equity Revenue Expenses Surplus (Deficit) Cash Bal. Beg. Provided by Cash Bal. End
(Used In)
NCR
Caloocan 18,380,722 8,013,468 10,367,253 5,685,574 4,425,237 1,260,337 2,649,236 682,842 3,332,078
Las Piñas 7,912,088 2,867,669 5,044,419 2,977,797 2,265,478 712,319 2,648,659 339,297 2,987,956
Makati 230,833,167 13,825,187 217,007,980 17,817,363 15,419,977 2,397,386 14,755,705 3,641,923 18,397,627
Malabon 3,054,706 890,342 2,164,364 1,705,759 1,444,765 260,994 932,242 (229,274) 702,969
Mandaluyong 6,790,558 2,548,802 4,241,756 4,918,174 4,618,591 299,583 2,240,052 138,852 2,378,904
Manila 40,711,068 19,253,953 21,457,115 14,103,197 11,122,474 2,980,723 10,544,862 1,239,526 11,784,388
Marikina 7,615,510 1,937,430 5,678,080 2,598,140 2,354,964 243,176 1,648,775 (177,834) 1,470,941
Muntinlupa 9,436,380 2,800,055 6,636,325 5,466,431 4,105,776 1,360,655 1,380,168 1,158,839 2,539,008
Navotas 3,695,599 785,407 2,910,192 1,516,463 1,137,341 379,122 359,125 221,834 580,958
Parañaque 11,148,976 4,422,347 6,726,629 6,668,781 4,401,588 2,267,193 2,028,503 1,188,724 3,217,226
Pasay 18,278,121 9,886,892 8,391,229 5,659,042 4,903,236 755,806 4,038,101 279,627 4,317,728
106
Pasig 38,985,146 4,800,331 34,184,815 12,309,643 6,989,812 5,319,832 8,732,391 1,560,238 10,292,629
Quezon 87,285,266 18,471,036 68,814,230 20,594,730 14,578,822 6,015,908 21,781,466 (467,950) 21,313,516
San Juan 4,470,920 1,400,443 3,070,477 1,929,619 1,665,623 263,996 1,261,349 362,191 1,623,540
Taguig 24,535,710 12,609,212 11,926,498 11,276,178 7,588,140 3,688,038 8,100,211 3,263,703 11,363,914
Valenzuela 8,503,923 3,720,450 4,783,472 4,194,973 3,830,068 364,906 277,778 (219,134) 58,645
Component Units
Pamantasan ng Lungsod ng Maynila 1,183,061 108,869 1,074,192 706,241 538,957 167,284 603,193 76,932 680,125
Quezon City General Hospital 3,016,943 362,454 2,654,489 1,136,120 712,938 423,181 1,449,841 108,979 1,558,820
Sub-total 525,837,864 108,704,348 417,133,516 121,264,226 92,103,787 29,160,439 85,431,658 13,169,314 98,600,972
CAR
Baguio 8,510,310 3,030,318 5,479,992 1,910,296 1,220,168 690,129 1,031,700 (58,080) 973,620
Tabuk 2,169,535 325,832 1,843,704 963,113 693,718 269,395 899,707 (17,749) 881,958
Sub-total 10,679,845 3,356,150 7,323,695 2,873,409 1,913,885 959,524 1,931,407 (75,829) 1,855,578
REGION I
Alaminos 1,656,575 396,912 1,259,663 634,178 573,375 60,803 214,644 18,165 232,809
Batac 2,200,988 279,464 1,921,524 537,382 315,449 221,932 1,159,810 64,731 1,224,541
Candon 2,192,096 152,201 2,039,895 1,121,700 567,616 554,084 374,064 421,772 795,836
Dagupan 2,662,634 728,020 1,934,614 989,006 702,835 286,171 646,716 135,737 782,452
Calendar Year 2018
(in thousand pesos)

Net Cash
1 2
(Used In)
Laoag 1,895,139 739,622 1,155,518 942,081 759,627 182,454 425,324 143,218 568,542
San Carlos 1,550,203 495,600 1,054,603 784,795 578,719 206,076 401,096 38,100 439,196
San Fernando 1,629,325 248,097 1,381,228 808,972 558,906 250,066 482,266 141,453 623,720
Urdaneta 2,044,612 340,714 1,703,898 914,250 759,766 154,484 618,395 125,350 743,745
Vigan 1,434,476 184,646 1,249,830 628,075 388,049 240,026 459,122 240,157 699,279
Sub-total 17,266,049 3,565,275 13,700,774 7,360,441 5,204,344 2,156,097 4,781,437 1,328,683 6,110,121
REGION II
Cauayan 1,330,598 692,772 637,826 926,808 835,777 91,032 252,117 90,768 342,885
Ilagan 2,348,867 1,725,923 622,944 1,627,788 1,383,979 243,809 49,371 (11,244) 38,127
Santiago 4,625,404 550,957 4,074,447 1,578,447 1,237,697 340,750 1,080,627 86,482 1,167,109
Tuguegarao 3,727,800 416,256 3,311,544 947,753 758,260 189,493 617,357 (49,672) 567,685
Sub-total 12,032,669 3,385,908 8,646,761 5,080,797 4,215,713 865,083 1,999,473 116,334 2,115,806
107
REGION III
Angeles 5,397,577 2,088,381 3,309,196 2,230,163 1,391,991 838,172 1,267,147 365,146 1,632,293
Balanga 1,445,552 441,515 1,004,037 768,276 550,172 218,104 665,303 (14,371) 650,932
Cabanatuan 5,855,508 2,474,911 3,380,597 1,553,865 1,208,989 344,876 1,453,189 234,191 1,687,380
Gapan 1,341,451 439,100 902,351 624,316 474,763 149,554 232,031 (92,062) 139,969
Mabalacat 1,895,099 372,331 1,522,768 1,591,345 1,319,158 272,188 700,980 105,433 806,413
Malolos 1,242,911 775,390 467,521 1,107,474 961,318 146,156 139,036 31,407 170,442
Meycauyan 3,497,656 821,187 2,676,469 1,333,664 915,830 417,835 809,369 (105,874) 703,495
Olongapo 8,952,641 6,776,847 2,175,794 1,588,216 1,188,523 399,693 467,355 2,320 469,675
Palayan 877,318 168,391 708,927 370,413 291,340 79,073 222,149 38,541 260,690
San Fernando 3,972,353 1,511,548 2,460,806 1,846,605 1,609,590 237,015 1,468,055 (18,273) 1,449,782
San Jose 2,585,561 359,859 2,225,701 781,880 695,590 86,289 196,776 (33,122) 163,654
San Jose Del Monte 3,401,537 1,057,747 2,343,790 1,757,023 1,368,622 388,400 1,196,174 251,425 1,447,600
Science City Of Muñoz 1,596,049 403,351 1,192,697 557,519 382,197 175,322 254,821 (934) 253,887
Tarlac 4,501,925 1,186,569 3,315,356 1,533,144 1,198,032 335,113 710,128 180,207 890,335
Sub-total 46,563,136 18,877,126 27,686,010 17,643,903 13,556,115 4,087,788 9,782,513 944,035 10,726,547
REGION IV-A
Antipolo 8,267,558 2,186,543 6,081,014 3,418,790 2,445,062 973,728 3,204,076 1,114,880 4,318,956
Calendar Year 2018
(in thousand pesos)

Net Cash
1 2
(Used In)
Bacoor 4,902,147 1,512,937 3,389,210 2,054,486 1,742,342 312,144 641,415 28,475 669,890
Batangas 7,567,818 2,170,234 5,397,584 2,641,176 2,171,649 469,527 1,970,844 157,994 2,128,837
Biñan 7,701,113 2,273,626 5,427,487 2,754,451 2,124,834 629,618 801,470 387,462 1,188,932
Cabuyao 4,770,909 1,409,868 3,361,041 2,083,212 1,795,626 287,586 1,483,213 153,355 1,636,568
Calamba 12,605,812 3,179,890 9,425,923 4,280,669 2,879,284 1,401,385 4,870,982 861,781 5,732,762
Cavite 1,604,045 374,850 1,229,195 503,581 387,858 115,723 500,571 117,775 618,345
Dasmariñas 8,699,818 2,273,369 6,426,449 2,730,601 1,780,681 949,920 2,907,313 776,027 3,683,340
Gen. Trias 3,100,661 443,196 2,657,465 1,868,139 1,251,948 616,191 1,329,719 384,419 1,714,138
Imus 3,384,416 627,990 2,756,426 1,821,463 1,466,900 354,563 725,487 (87,651) 637,836
Lipa 4,046,164 1,141,627 2,904,537 1,918,243 1,447,259 470,985 1,234,353 508,158 1,742,511
Lucena 2,248,085 810,510 1,437,575 1,273,753 1,123,869 149,884 522,177 205,565 727,742
San Pablo 2,582,595 344,007 2,238,588 1,217,013 1,005,308 211,705 211,063 139,048 350,111
108
San Pedro 3,720,286 842,131 2,878,155 1,288,360 846,411 441,949 938,282 280,157 1,218,439
Santa Rosa 10,338,206 1,942,324 8,395,882 4,770,967 3,147,781 1,623,186 2,217,834 1,173,253 3,391,086
Tagaytay 6,115,064 1,749,518 4,365,546 1,292,302 881,928 410,374 709,492 164,496 873,987
Tanauan 4,089,119 784,317 3,304,803 1,573,334 1,037,580 535,754 955,336 379,493 1,334,829
Tayabas 2,041,625 286,566 1,755,060 630,273 402,807 227,465 873,971 72,395 946,366
Trece Martirez 2,498,324 1,027,951 1,470,373 768,299 574,523 193,776 615,346 123,419 738,765
Sub-total 100,283,765 25,381,453 74,902,312 38,889,111 28,513,648 10,375,463 26,712,943 6,940,499 33,653,442
REGION IV-B
Calapan 1,227,062 304,407 922,655 1,015,640 909,875 105,765 406,929 (94,882) 312,047
Puerto Princesa 8,918,902 2,054,267 6,864,636 3,213,404 1,968,735 1,244,669 2,656,699 429,399 3,086,098
Sub-total 10,145,964 2,358,673 7,787,291 4,229,044 2,878,610 1,350,434 3,063,628 334,517 3,398,145
REGION V
Iriga 973,892 401,736 572,155 583,282 478,107 105,176 93,089 75,241 168,330
Legaspi 2,369,035 422,845 1,946,190 1,197,520 889,190 308,331 690,322 176,846 867,168
Ligao 2,538,582 311,008 2,227,575 650,341 374,492 275,849 680,501 (124,847) 555,654
Masbate 1,303,487 410,622 892,864 575,011 461,113 113,898 207,374 (15,422) 191,952
Naga 5,074,372 735,017 4,339,355 1,270,459 1,062,101 208,358 1,166,710 61,323 1,228,033
Sorsogon 1,662,099 666,984 995,115 843,129 734,621 108,508 341,345 (43,340) 298,005
Calendar Year 2018
(in thousand pesos)

Net Cash
1 2
(Used In)
Tabaco 1,918,906 289,105 1,629,801 612,423 443,511 168,912 974,169 95,808 1,069,977
Sub-total 15,840,373 3,237,318 12,603,055 5,732,167 4,443,135 1,289,032 4,153,512 225,608 4,379,119
REGION VI
Iloilo 7,263,183 1,997,111 5,266,071 2,889,850 2,186,561 703,289 2,777,568 631,743 3,409,311
Passi 2,463,003 1,101,547 1,361,456 693,684 529,920 163,764 684,356 28,779 713,136
Roxas 1,836,608 314,689 1,521,919 880,672 690,993 189,679 593,377 (99,149) 494,227
Sub-total 11,562,793 3,413,348 8,149,446 4,464,206 3,407,474 1,056,731 4,055,301 561,373 4,616,674
REGION VII
Bogo 1,397,153 391,958 1,005,195 547,104 378,732 168,372 383,405 38,725 422,129
Carcar 2,464,031 960,009 1,504,022 581,705 360,499 221,206 804,506 (73,771) 730,735
109
Cebu 33,884,374 24,496,893 9,387,481 6,743,876 6,387,675 356,201 1,617,561 353,181 1,970,742
Danao 2,045,676 451,286 1,594,390 787,770 596,907 190,863 595,237 29,453 624,690
Lapu-Lapu 8,157,102 3,061,844 5,095,258 2,430,642 1,755,816 674,826 2,495,724 715,912 3,211,636
Mandaue 10,348,961 4,779,203 5,569,758 2,431,094 1,722,181 708,913 2,242,702 268,063 2,510,765
Naga 4,678,859 2,421,599 2,257,260 820,286 564,104 256,182 854,137 144,042 998,180
Tagbilaran 2,285,219 347,648 1,937,571 824,295 635,239 189,056 894,817 39,528 934,344
Talisay 2,312,066 483,554 1,828,512 954,798 924,504 30,294 610,578 (96,647) 513,931
Toledo 5,031,073 902,658 4,128,415 1,188,737 932,818 255,919 2,225,226 296,881 2,522,108
Sub-total 72,604,515 38,296,653 34,307,862 17,310,307 14,258,475 3,051,831 12,723,892 1,715,368 14,439,260
REGION VIII
Baybay 2,283,000 478,201 1,804,799 858,346 505,096 353,250 686,014 24,923 710,937
Borongan 1,426,878 208,919 1,217,959 715,100 369,880 345,220 553,001 (20,224) 532,777
Calbayog 2,967,793 742,417 2,225,376 1,309,176 843,053 466,122 226,696 196,168 422,864
Catbalogan 1,297,329 356,737 940,593 689,148 482,197 206,950 395,857 121,389 517,246
Maasin 2,205,255 219,150 1,986,104 615,329 324,453 290,877 1,016,205 150,446 1,166,651
Ormoc 6,199,958 687,526 5,512,432 1,452,177 1,230,802 221,375 1,911,276 241,779 2,153,054
Tacloban 3,490,947 1,406,395 2,084,552 1,203,423 1,161,085 42,338 465,375 78,746 544,121
Sub-total 19,871,160 4,099,345 15,771,815 6,842,698 4,916,566 1,926,132 5,254,424 793,226 6,047,650
Calendar Year 2018
(in thousand pesos)

Net Cash
1 2
(Used In)
REGION IX
Dapitan 1,380,941 356,314 1,024,627 680,341 640,685 39,656 356,318 (46,407) 309,911
Dipolog 4,265,277 1,636,796 2,628,481 1,043,361 650,414 392,947 590,413 225,987 816,400
Pagadian 2,514,164 1,105,927 1,408,237 1,069,595 800,990 268,605 603,481 31,339 634,820
Zamboanga 11,686,218 1,280,851 10,405,367 3,585,748 2,017,237 1,568,511 5,264,734 1,011,114 6,275,847
Sub-total 19,846,600 4,379,887 15,466,712 6,379,046 4,109,327 2,269,719 6,814,945 1,222,032 8,036,977
REGION X
Cagayan De Oro 10,914,012 3,088,682 7,825,330 3,613,235 2,696,881 916,353 1,568,300 (241,707) 1,326,593
El Salvador 1,248,336 387,248 861,088 439,379 331,784 107,596 293,880 19,593 313,473
Gingoog 3,111,283 983,788 2,127,495 957,593 718,634 238,959 1,390,428 135,036 1,525,464
110
Iligan 9,945,320 5,981,772 3,963,547 2,109,464 1,490,311 619,154 2,353,561 321,421 2,674,982
Malaybalay 4,111,946 848,297 3,263,649 1,372,303 1,049,029 323,273 931,362 (107,946) 823,417
Oroquieta 1,845,128 489,929 1,355,200 580,102 445,551 134,551 216,257 168,628 384,885
Ozamiz 1,914,071 353,387 1,560,683 805,575 610,008 195,567 171,240 37,429 208,669
Tangub 1,341,329 323,307 1,018,022 501,786 378,516 123,270 296,837 78,072 374,909
Valencia 1,909,369 1,071,057 838,313 1,180,805 1,103,929 76,876 455,186 38,158 493,344
Sub-total 36,340,794 13,527,467 22,813,327 11,560,242 8,824,643 2,735,599 7,677,050 448,684 8,125,734
REGION XI
Davao 16,258,953 3,995,020 12,263,933 9,539,269 7,274,041 2,265,227 5,255,330 2,674,954 7,930,283
Digos 1,972,007 958,927 1,013,080 980,719 851,574 129,145 687,547 218,288 905,835
Island Garden City of Samal 1,757,575 497,076 1,260,500 785,839 667,199 118,640 425,674 (1,961) 423,713
Mati 1,410,236 546,848 863,387 1,008,760 871,385 137,375 197,214 20,595 217,808
Panabo 2,935,326 540,241 2,395,085 1,139,537 750,152 389,385 620,513 148,923 769,436
Tagum 4,114,080 1,212,576 2,901,503 1,553,835 1,335,590 218,245 537,754 197,002 734,755
Sub-total 28,448,176 7,750,688 20,697,488 15,007,958 11,749,941 3,258,017 7,724,031 3,257,801 10,981,831
REGION XII
Cotabato 1,905,568 768,695 1,136,873 955,573 951,742 3,831 147,448 (93,903) 53,545
General Santos 7,671,507 1,684,843 5,986,664 2,459,222 1,942,713 516,509 3,359,305 432,344 3,791,649
Calendar Year 2018
(in thousand pesos)

Net Cash
1 2
(Used In)
Kidapawan 1,279,218 455,039 824,179 907,069 798,282 108,787 530,163 (44,199) 485,964
Koronadal 2,205,382 343,968 1,861,415 918,742 797,756 120,986 597,996 (37,130) 560,866
Tacurong 1,377,270 196,325 1,180,945 608,475 515,834 92,641 383,046 94,762 477,808
Sub-total 14,438,947 3,448,871 10,990,076 5,849,081 5,006,327 842,753 5,017,957 351,874 5,369,832
REGION XIII
Bayugan 3,179,893 320,992 2,858,900 998,991 495,565 503,427 933,645 134,958 1,068,603
Bislig 1,806,960 581,571 1,225,389 684,635 598,686 85,949 248,453 45,469 293,921
Butuan 6,979,633 1,085,609 5,894,024 2,194,697 1,255,164 939,533 1,777,056 431,335 2,208,391
Cabadbaran 1,888,101 292,181 1,595,920 731,467 491,393 240,073 747,515 142,414 889,929
Surigao 1,526,018 417,819 1,108,199 979,995 865,211 114,784 427,242 (45,237) 382,006
Tandag 1,367,862 358,809 1,009,053 649,144 521,269 127,875 340,560 238,331 578,892
111
Sub-total 16,748,465 3,056,981 13,691,485 6,238,929 4,227,289 2,011,640 4,474,471 947,270 5,421,741
SUB-REGION XVI
Bacolod 5,138,397 1,316,353 3,822,044 2,322,672 2,012,937 309,735 1,044,175 (197,885) 846,291
Bago 2,451,550 703,435 1,748,115 975,733 815,028 160,706 590,776 (1,613) 589,163
Bais 2,707,595 548,360 2,159,235 658,184 400,699 257,485 856,735 204,675 1,061,410
Bayawan 2,963,337 1,098,900 1,864,437 993,281 777,863 215,418 1,059,333 (23,927) 1,035,406
Cadiz 3,128,268 1,134,473 1,993,795 1,078,026 800,619 277,407 435,607 226,620 662,227
Canlaon 1,301,914 195,654 1,106,261 484,474 356,714 127,761 229,485 52,870 282,355
Dumaguete 2,767,575 628,736 2,138,839 855,903 574,944 280,958 802,032 163,557 965,590
Escalante 1,689,387 666,611 1,022,776 553,600 477,017 76,583 251,013 6,368 257,381
Guihulngan 2,216,041 451,544 1,764,497 720,823 493,524 227,299 1,089,540 163,035 1,252,575
Himamaylan 2,228,935 654,254 1,574,681 705,887 498,441 207,446 346,736 55,309 402,045
Kabankalan 4,084,381 954,701 3,129,680 1,185,263 778,082 407,180 1,314,204 193,536 1,507,740
La Carlota 1,417,427 402,842 1,014,585 550,502 473,344 77,159 302,509 34,645 337,155
Sagay 2,192,149 990,393 1,201,756 958,581 776,457 182,124 250,026 (6,271) 243,755
San Carlos 3,242,537 628,858 2,613,679 1,371,302 979,953 391,349 828,411 179,535 1,007,946
Silay 1,127,575 559,901 567,674 718,531 674,116 44,415 263,740 (10,397) 253,343
Sipalay 1,746,625 523,694 1,222,931 624,259 470,364 153,895 196,540 (2,422) 194,118
Talisay 1,878,639 642,082 1,236,557 729,667 616,383 113,284 713,749 (12,343) 701,406
Calendar Year 2018
(in thousand pesos)

Net Cash
1 2
(Used In)
Tanjay 1,930,372 259,519 1,670,853 597,234 464,219 133,015 710,426 (41,132) 669,294
Victorias 2,045,332 667,188 1,378,145 606,580 528,520 78,060 731,033 67,876 798,908
Sub-total 46,258,037 13,027,500 33,230,537 16,690,503 12,969,224 3,721,280 12,016,070 1,052,035 13,068,104
ARMM
Isabela 1,135,678 166,757 968,921 572,772 476,660 96,112 197,178 73,005 270,183
Lamitan 1,592,839 1,029,792 563,047 540,609 440,256 100,353 198,120 9,273 207,393
Marawi 2,031,924 775,597 1,256,326 662,177 482,862 179,315 148,955 50,041 198,997
Sub-total 4,760,440 1,972,147 2,788,294 1,775,558 1,399,778 375,780 544,254 132,319 676,573
GRANDTOTAL 1,009,529,593 261,839,137 747,690,457 295,191,625 223,698,280 71,493,344 204,158,965 33,465,142 237,624,107
1 Revenue data includes Transfers from, Assistance from, Subsidy from and Other Non-Operating Income
2 Expenses data includes Transfers to, Assistance to, Subsidy to and Losses
112
Municipalities
Financial Profile - Municipalities
Calendar Year 2018
(in thousand pesos)
Region Financial Condition Financial Performance Cash Position

1 2 Net Cash
Municipalities Assets Liabilities Equity Revenue Expenses Surplus/ (Deficit) Provided by
Cash Bal. Beg. (Used In) Cash Bal. End
NCR
1 Pateros 437,221 172,708 264,514 234,065 232,388 1,677 205,086 (5,446) 199,640
Total 437,221 172,708 264,514 234,065 232,388 1,677 205,086 (5,446) 199,640
CAR
Abra
1 Baay-Licuan - - - - - - - - -
2 Bangued 353,733 66,086 287,647 283,071 293,179 (10,108) 139,335 (109,345) 29,990
3 Boliney - - - - - - - - -
4 Bucay 231,767 56,050 175,717 106,128 71,649 34,479 13,031 8,240 21,270
5 Bucloc - - - - - - - - -
113
6 Daguioman 171,245 19,088 152,157 116,995 40,353 76,641 10,639 28,072 38,711
7 Danglas 201,296 117,144 84,153 88,836 52,032 36,804 20,680 24,347 45,026
8 Dolores 302,173 157,143 145,030 111,692 77,255 34,437 9,724 102,753 112,477
9 La Paz 219,202 100,293 118,908 90,533 56,522 34,010 10,351 67,496 77,847
10 Lacub 173,689 75,422 98,266 106,898 78,377 28,521 5,422 31,931 37,352
11 Lagangilang 207,274 52,749 154,525 99,231 64,014 35,217 1,014 758 1,771
12 Lagayan 165,940 77,033 88,907 95,357 53,604 41,752 16,140 34,501 50,641
13 Langiden 129,379 18,891 110,488 79,948 51,505 28,443 19,671 (11,072) 8,599
14 Luba 407,974 63,872 344,103 68,007 65,645 2,362 211,339 (108,313) 103,026
15 Malibcong - - - - - - - - -
16 Manabo 165,193 21,392 143,801 93,883 54,221 39,662 9,272 21,034 30,305
17 Peñarrubia - - - - - - - - -
18 Pidigan - - - - - - - - -
19 Pilar 334,503 12,969 321,534 60,434 58,837 1,597 36,683 (12,912) 23,772
20 Sal-lapadan 174,586 31,536 143,050 122,538 48,095 74,443 6,005 9,499 15,503
21 San Isidro - - - - - - - - -
22 San Juan 230,460 50,948 179,512 91,286 64,102 27,183 9,273 5,493 14,766
23 San Quintin 283,485 34,001 249,484 50,136 57,471 (7,335) 117,694 (70,181) 47,513
24 Tayum 384,485 52,964 331,520 208,193 54,807 153,386 12,301 (3,500) 8,801
25 Tineg - - - - - - - - -
26 Tubo 238,306 25,398 212,907 133,847 87,230 46,616 23,608 20,433 44,041
27 Villaviciosa 515,382 33,271 482,111 78,817 125,667 (46,851) 350,406 (210,718) 139,688
Sub-Total 4,890,071 1,066,250 3,823,821 2,085,828 1,454,567 631,261 1,022,587 (171,486) 851,101
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
Apayao
1 Calanasan 580,155 151,866 428,289 238,284 178,778 59,506 229,896 71,645 301,541
2 Conner 315,322 44,832 270,490 178,529 139,897 38,632 67,205 26,615 93,820
3 Flora 288,351 120,230 168,121 116,400 94,667 21,733 89,682 15,941 105,623
4 Kabugao 343,909 93,482 250,428 194,991 116,757 78,234 35,754 37,551 73,305
5 Luna 302,494 32,242 270,252 159,364 115,821 43,543 153,646 (4,577) 149,069
6 Pudtol 226,714 85,675 141,039 108,277 85,265 23,012 97,863 4,308 102,171
7 Sta. Marcela 150,624 43,196 107,428 86,033 74,083 11,950 45,280 (1,224) 44,056
Sub-Total 2,207,569 571,523 1,636,046 1,081,878 805,268 276,609 719,327 150,258 869,585
Benguet
1 Atok 256,547 52,993 203,553 98,130 69,700 28,431 123,102 25,323 148,425
2 Bakun 200,869 32,724 168,145 112,858 79,689 33,169 66,578 (11,808) 54,770
114
3 Bokod 439,862 94,834 345,028 151,517 118,992 32,525 242,956 (4,951) 238,006
4 Buguias 243,131 68,383 174,748 137,576 96,111 41,465 79,948 22,028 101,976
5 Itogon 865,979 450,162 415,818 291,217 185,264 105,953 163,938 129,784 293,722
6 Kabayan 177,783 57,030 120,753 96,969 71,745 25,224 79,981 7,379 87,360
7 Kapangan 217,302 42,535 174,767 106,419 94,352 12,067 61,335 2,978 64,313
8 Kibungan 166,086 50,136 115,950 101,936 86,580 15,356 71,028 (5,934) 65,095
9 La Trinidad 825,702 179,400 646,302 517,980 333,299 184,681 447,882 126,056 573,938
10 Mankayan 274,376 71,273 203,103 126,413 114,500 11,913 200,917 10,003 210,920
11 Sablan 169,350 40,200 129,149 74,721 62,211 12,509 63,035 (1,786) 61,249
12 Tuba 450,101 59,560 390,541 195,331 143,209 52,122 148,270 7,852 156,122
13 Tublay 158,054 37,858 120,197 82,145 63,780 18,365 54,854 5,583 60,437
Sub-Total 4,445,143 1,237,089 3,208,055 2,093,211 1,519,432 573,779 1,803,825 312,506 2,116,331
Ifugao
1 Aguinaldo 282,642 31,646 250,996 143,194 113,164 30,030 153,291 (32,590) 120,701
2 Alfonso Lista 319,857 79,742 240,115 206,066 169,220 36,846 96,089 21,159 117,248
3 Asipulo 203,283 21,792 181,490 104,754 68,205 36,549 45,677 (24,077) 21,599
4 Banaue 215,840 78,327 137,512 98,252 78,440 19,812 73,026 20,200 93,226
5 Hingyon 142,241 24,640 117,601 54,633 47,749 6,884 34,529 12,259 46,788
6 Hungduan 213,399 48,218 165,181 96,555 77,250 19,305 68,465 9,521 77,986
7 Kiangan 210,264 48,298 161,966 91,633 92,699 (1,066) 64,468 8,435 72,903
8 Lagawe 184,010 33,122 150,888 106,325 90,511 15,814 37,553 (1,152) 36,401
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
9 Lamut 270,250 36,703 233,547 106,285 85,185 21,100 76,048 4,574 80,622
10 Mayoyao 216,786 45,576 171,210 95,636 82,010 13,626 62,302 6,047 68,349
11 Tinoc 243,792 60,877 182,915 94,366 72,302 22,064 82,977 (15,202) 67,775
Sub-Total 2,502,363 508,941 1,993,422 1,197,699 976,735 220,964 794,426 9,174 803,600
Kalinga
1 Balbalan 361,765 95,833 265,932 133,887 95,887 37,999 123,756 22,635 146,391
2 Lubuagan 229,455 79,552 149,903 99,503 63,665 35,839 115,175 (16,074) 99,100
3 Pasil 58,018 24,188 33,830 75,019 65,564 9,455 37,161 2,119 39,279
4 Pinukpuk 450,440 78,110 372,330 190,996 105,805 85,192 221,721 17,360 239,081
5 Rizal 218,038 88,774 129,265 97,436 69,634 27,802 66,516 13,743 80,259
6 Tanudan 217,136 25,869 191,266 91,713 75,256 16,456 39,320 (11,076) 28,243
7 Tinglayan 129,640 41,295 88,345 92,879 79,656 13,223 71,354 4,303 75,656
Sub-Total 1,664,492 433,622 1,230,870 781,433 555,467 225,966 675,002 33,008 708,010
115
Mt. Province
1 Barlig 166,146 31,680 134,466 74,129 60,221 13,908 74,454 (1,930) 72,524
2 Bauko 121,576 45,411 76,165 155,496 152,655 2,841 49,316 7,370 56,686
3 Besao 224,369 24,685 199,684 69,655 50,958 18,697 42,428 13,734 56,163
4 Bontoc 344,239 177,401 166,838 157,042 129,379 27,663 131,080 11,144 142,224
5 Natonin 74,067 29,286 44,781 87,400 85,194 2,207 37,072 5,193 42,266
6 Paracelis 210,303 62,422 147,881 169,641 153,364 16,277 103,723 12,156 115,879
7 Sabangan 232,122 109,465 122,656 72,644 53,934 18,710 69,889 29,964 99,853
8 Sadanga 142,082 28,709 113,372 62,168 51,040 11,127 69,458 (4,126) 65,333
9 Sagada 131,628 35,292 96,336 73,005 60,478 12,526 89,857 2,697 92,554
10 Tadian 131,210 38,134 93,077 91,324 82,340 8,984 61,141 (7,222) 53,918
Sub-Total 1,777,742 582,486 1,195,256 1,012,504 879,563 132,941 728,419 68,981 797,401
REGIONAL TOTAL 17,487,381 4,399,911 13,087,470 8,252,553 6,191,032 2,061,520 5,743,586 402,442 6,146,028
Region I
Ilocos Norte
1 Adams 229,163 64,184 164,979 83,923 58,171 25,753 56,519 563 57,083
2 Bacarra 309,747 67,334 242,413 177,465 113,739 63,726 62,106 37,860 99,966
3 Badoc 700,746 93,754 606,992 370,543 111,938 258,605 91,728 115,020 206,748
4 Bangui 381,955 110,775 271,180 138,755 86,834 51,921 160,902 41,865 202,767
5 Banna 509,154 98,372 410,782 206,887 82,091 124,796 125,119 110,616 235,735
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
6 Burgos 653,763 296,245 357,518 187,545 91,973 95,571 306,434 18,422 324,856
7 Carasi 162,108 29,763 132,345 72,010 36,060 35,950 51,303 20,566 71,869
8 Currimao 516,101 145,009 371,092 205,449 69,491 135,958 61,567 176,049 237,616
9 Dingras 525,284 191,175 334,108 247,719 109,894 137,825 67,580 116,477 184,057
10 Dumalneg 156,256 24,602 131,654 75,881 43,053 32,828 43,061 20,586 63,647
11 Marcos 524,671 120,143 404,528 213,854 54,170 159,684 91,351 90,022 181,373
12 Nueva Era 679,584 221,958 457,626 196,404 102,928 93,476 140,834 13,693 154,527
13 Pagudpud 562,409 158,953 403,456 154,382 64,402 89,980 336,557 (17,923) 318,634
14 Paoay 454,758 204,919 249,838 155,848 70,358 85,490 102,359 84,601 186,960
15 Pasuquin 479,796 149,296 330,500 184,497 90,514 93,984 92,942 25,034 117,976
16 Piddig 402,395 188,300 214,095 105,879 95,061 10,818 88,036 (29,323) 58,713
17 Pinili 789,187 48,267 740,920 503,343 91,917 411,425 88,414 355,150 443,565
18 San Nicolas 785,919 161,587 624,331 224,524 135,917 88,608 276,337 36,050 312,386
19 Sarrat 457,950 60,461 397,488 164,948 76,686 88,262 140,501 (6,586) 133,914
116
20 Solsona 438,846 108,222 330,624 154,696 95,372 59,324 135,627 19,545 155,172
21 Vintar 565,019 106,965 458,053 294,171 148,484 145,687 129,801 109,664 239,465
Sub-Total 10,284,811 2,650,287 7,634,523 4,118,724 1,829,052 2,289,672 2,649,079 1,337,951 3,987,029
Ilocos Sur
1 Alilem 355,722 82,406 273,316 150,290 52,648 97,642 130,518 59,761 190,279
2 Banayoyo 834,808 95,457 739,351 480,156 47,286 432,869 141,947 335,156 477,103
3 Bantay 602,447 65,392 537,055 227,410 105,766 121,644 48,222 41,702 89,924
4 Burgos 961,046 30,299 930,747 589,313 105,109 484,204 204,029 392,270 596,299
5 Cabugao 1,235,869 157,339 1,078,529 664,088 268,792 395,296 165,654 248,460 414,114
6 Caoayan 376,969 70,314 306,656 206,242 64,489 141,753 40,518 (5,283) 35,234
7 Cervantes 450,564 111,372 339,191 204,167 85,904 118,263 29,619 41,669 71,288
8 G. Del Pilar 567,488 33,898 533,590 332,100 43,527 288,573 71,522 221,564 293,086
9 Galimuyod 642,883 31,773 611,110 433,944 92,851 341,093 106,849 223,190 330,039
10 Lidlidda 557,738 68,303 489,434 291,960 46,020 245,940 90,656 185,857 276,514
11 Magsingal 1,058,717 152,787 905,930 497,096 93,461 403,635 46,791 126,720 173,511
12 Nagbukel 473,880 21,537 452,344 315,564 63,497 252,067 63,146 183,305 246,451
13 Narvacan 1,591,301 167,679 1,423,622 191,167 203,621 (12,455) 591,301 (239,930) 351,371
14 Quirino 516,263 106,120 410,143 181,266 75,572 105,695 58,322 53,211 111,534
15 Salcedo 1,028,584 153,060 875,523 592,431 92,396 500,035 180,476 469,672 650,147
16 San Emilio 957,838 99,532 858,306 599,563 63,613 535,950 122,870 362,595 485,465
17 San Esteban 653,893 65,400 588,493 81,947 86,003 (4,056) 270,097 (62,524) 207,573
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
18 San Ildefonso 376,932 35,218 341,713 170,200 48,745 121,455 55,184 58,454 113,638
19 San Juan 1,031,967 108,882 923,085 665,871 316,033 349,838 192,133 282,439 474,572
20 San Vicente 113,546 23,587 89,959 150,763 52,268 98,495 20,531 20,056 40,587
21 Santa 375,244 42,319 332,924 167,928 70,315 97,613 30,706 33,144 63,850
22 Santiago 997,598 52,848 944,750 596,757 77,266 519,491 52,631 188,854 241,485
23 Sigay 670,763 43,630 627,133 377,187 47,284 329,903 113,827 286,700 400,528
24 Sinait 1,108,223 99,292 1,008,931 528,979 107,133 421,846 253,289 303,460 556,749
25 Sta. Catalina 227,298 58,633 168,665 113,674 53,487 60,187 44,459 81,063 125,522
26 Sta. Cruz 1,382,619 148,789 1,233,830 843,976 210,212 633,764 181,980 510,634 692,614
27 Sta. Lucia 771,732 57,805 713,927 428,127 108,278 319,849 133,644 265,591 399,235
28 Sta. Maria 1,488,472 129,867 1,358,605 656,606 91,561 565,045 242,165 397,954 640,119
29 Sto. Domingo 774,467 66,041 708,426 416,194 106,285 309,909 80,091 182,303 262,394
30 Sugpon 300,973 48,013 252,960 153,538 37,779 115,759 112,993 79,786 192,779
31 Suyo 365,388 64,915 300,473 170,259 85,993 84,266 45,835 38,232 84,067
117
32 Tagudin 493,092 50,662 442,430 341,841 176,368 165,473 61,582 122,534 184,116
Sub-Total 23,344,322 2,543,168 20,801,155 11,820,603 3,179,562 8,641,041 3,983,589 5,488,599 9,472,188
La Union
1 Agoo 1,068,833 211,783 857,050 376,590 239,706 136,884 194,715 61,135 255,850
2 Aringay 397,480 54,214 343,266 242,609 136,282 106,328 77,916 47,564 125,480
3 Bacnotan 838,138 163,990 674,149 168,124 135,829 32,295 199,760 (21,017) 178,743
4 Baguilin 171,251 31,979 139,272 100,649 56,785 43,864 60,582 27,785 88,367
5 Balaoan 983,695 85,023 898,672 908,292 260,769 647,524 200,157 541,488 741,645
6 Bangar 698,723 78,690 620,033 311,472 90,434 221,038 118,337 169,560 287,897
7 Bauang 871,490 189,589 681,901 390,022 258,314 131,708 226,133 57,213 283,346
8 Burgos 174,992 20,743 154,249 61,513 60,829 684 52,709 (9,602) 43,107
9 Caba 284,970 32,531 252,438 166,645 72,656 93,990 31,234 4,856 36,089
10 Luna 241,478 35,733 205,746 146,300 85,914 60,386 90,602 28,236 118,838
11 Naguilian 655,926 222,768 433,158 175,483 124,354 51,129 114,654 40,035 154,689
12 Pugo 344,605 62,503 282,102 109,919 53,420 56,499 89,662 46,206 135,867
13 Rosario 319,164 105,858 213,306 260,519 216,988 43,531 94,386 38,462 132,849
14 San Gabriel 364,539 60,552 303,987 161,674 69,545 92,129 81,525 76,121 157,645
15 San Juan 756,587 152,386 604,200 294,550 140,972 153,578 132,515 123,566 256,081
16 Santo Tomas 643,353 72,497 570,856 200,791 80,098 120,693 143,726 81,098 224,825
17 Santol 408,301 29,739 378,562 73,599 66,093 7,506 171,283 (127,920) 43,363
18 Sudipen 232,113 87,205 144,908 260,594 192,191 68,403 75,986 90,172 166,158
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
19 Tubao 139,135 28,156 110,979 161,855 145,017 16,838 24,935 (6) 24,929
Sub-Total 9,594,773 1,725,939 7,868,833 4,571,201 2,486,195 2,085,006 2,180,817 1,274,950 3,455,766
Pangasinan
1 Agno 282,255 61,500 220,755 111,172 83,472 27,700 63,880 2,207 66,087
2 Aguilar 366,434 40,997 325,437 137,073 119,765 17,307 75,615 20,411 96,026
3 Alcala 350,014 21,939 328,075 213,595 123,636 89,959 30,849 39,674 70,523
4 Anda 293,834 53,993 239,841 123,105 96,493 26,612 64,594 12,313 76,908
5 Asingan 343,183 87,942 255,241 151,470 126,944 24,526 83,370 4,612 87,982
6 Balungao 326,879 41,987 284,892 112,547 96,261 16,285 47,404 29,835 77,238
7 Bani 228,762 69,922 158,840 156,955 145,129 11,825 72,414 (68) 72,346
8 Basista 95,646 9,639 86,007 93,901 79,699 14,202 29,491 (1,891) 27,600
9 Bautista 178,707 25,756 152,950 92,748 86,097 6,651 26,559 11,260 37,818
10 Bayambang 652,510 206,878 445,632 396,215 322,553 73,663 82,252 (11,857) 70,395
118
11 Binalonan 610,179 127,916 482,264 207,618 161,656 45,962 128,632 48,131 176,763
12 Binmaley 519,367 155,937 363,429 202,997 151,598 51,399 87,490 (9,653) 77,837
13 Bolinao 638,925 202,325 436,600 274,247 202,423 71,824 245,047 123,358 368,405
14 Bugallon 257,789 75,030 182,759 187,236 153,825 33,412 47,768 1,259 49,027
15 Burgos 236,075 45,492 190,583 99,054 78,104 20,950 40,572 10,939 51,511
16 Calasiao 538,058 96,615 441,442 289,746 221,037 68,710 60,480 (15,832) 44,648
17 Dasol 386,340 98,033 288,307 114,738 92,837 21,901 115,642 (7,592) 108,050
18 Infanta 300,941 107,085 193,856 123,065 101,437 21,628 38,874 (9,144) 29,731
19 Labrador 232,690 28,954 203,736 88,508 68,766 19,742 37,104 819 37,923
20 Laoac 446,977 52,039 394,938 150,217 82,726 67,491 61,036 33,963 94,998
21 Lingayen 457,977 59,919 398,058 333,263 272,497 60,766 91,670 (14,498) 77,172
22 Mabini 181,909 42,288 139,621 124,187 119,000 5,187 27,307 4,561 31,868
23 Malasiqui 573,925 103,125 470,800 315,099 250,710 64,389 132,911 (18,628) 114,283
24 Manaoag 458,468 82,944 375,524 200,617 131,278 69,339 97,861 19,208 117,069
25 Mangaldan 570,148 89,824 480,324 274,182 233,468 40,715 149,339 (46,515) 102,824
26 Mangatarem 487,891 143,251 344,639 215,229 161,607 53,622 136,514 28,761 165,275
27 Mapandan 292,959 60,247 232,712 106,699 97,514 9,185 28,173 18,397 46,570
28 Natividad 229,845 82,519 147,326 95,205 68,751 26,455 35,644 (188) 35,457
29 Pozorrubio 764,385 56,300 708,085 215,583 167,790 47,792 188,709 49,662 238,371
30 Rosales 896,706 52,261 844,446 241,475 220,691 20,784 62,792 10,704 73,495
31 San Fabian 151,460 37,825 113,635 198,013 193,628 4,385 38,632 4,273 42,904
32 San Jacinto 213,738 64,002 149,736 122,323 88,595 33,728 123,542 26,473 150,015
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
33 San Manuel 460,464 153,336 307,128 197,694 175,909 21,784 39,444 7,051 46,495
34 San Nicolas 202,604 82,382 120,222 144,634 138,049 6,585 18,017 8,246 26,264
35 San Quintin 166,022 34,993 131,029 112,511 104,221 8,290 54,677 4,351 59,028
36 Sison 566,918 153,703 413,214 160,091 103,727 56,364 133,985 59,477 193,463
37 Sta. Barbara 660,533 194,478 466,055 230,703 188,690 42,013 122,659 33,218 155,877
38 Sta. Maria 304,130 21,823 282,307 123,774 86,041 37,733 40,268 7,216 47,484
39 Sto. Tomas 198,867 35,025 163,842 63,485 57,864 5,621 41,512 (1,962) 39,550
40 Sual 2,804,897 1,734,813 1,070,084 336,444 183,382 153,061 233,350 40,545 273,895
41 Tayug 205,554 31,869 173,685 149,929 124,271 25,657 73,798 7,512 81,310
42 Umingan 340,808 55,812 284,996 272,838 190,496 82,341 73,473 (18,951) 54,522
43 Urbiztondo 244,644 73,464 171,180 134,493 97,236 37,257 51,625 (14,102) 37,524
44 Villasis 663,622 64,992 598,630 247,969 181,185 66,784 90,522 13,794 104,315
Sub-total 19,384,040 5,121,176 14,262,864 7,942,645 6,231,059 1,711,587 3,525,499 511,349 4,036,848
REGIONAL TOTAL 62,607,946 12,040,571 50,567,375 28,453,174 13,725,868 14,727,306 12,338,984 8,612,848 20,951,832
119
Region II
Batanes
1 Basco 140,161 68,337 71,824 69,783 56,438 13,345 76,167 12,940 89,107
2 Itbayat 84,599 52,464 32,135 50,560 42,744 7,817 50,046 5,886 55,932
3 Ivana 85,819 54,211 31,608 38,562 38,768 (205) 23,201 36,434 59,635
4 Mahatao 70,155 31,767 38,387 32,376 31,853 523 42,313 2,311 44,624
5 Sabtang 85,746 59,654 26,091 49,932 46,889 3,043 35,654 7,169 42,823
6 Uyugan 58,733 32,387 26,346 36,744 30,980 5,764 48,428 (8,459) 39,969
Sub-Total 525,211 298,820 226,391 277,958 247,672 30,286 275,809 56,282 332,090
Cagayan
1 Abulug 374,929 114,169 260,760 118,939 103,478 15,461 51,834 6,604 58,438
2 Alcala 275,238 94,222 181,016 124,639 107,344 17,295 57,622 41,663 99,285
3 Allacapan 313,973 38,107 275,866 143,189 117,904 25,285 83,839 (21,907) 61,933
4 Amulung 631,284 204,135 427,150 147,710 136,470 11,240 309,731 56,377 366,109
5 Aparri 729,833 116,470 613,363 212,536 134,567 77,969 284,481 40,602 325,083
6 Baggao 725,676 155,140 570,536 319,018 262,766 56,252 276,024 57,545 333,568
7 Ballesteros 256,181 65,044 191,137 110,473 79,230 31,243 102,338 23,178 125,516
8 Buguey 206,161 80,206 125,955 111,941 107,020 4,921 17,119 8,691 25,810
9 Calayan 322,909 129,956 192,953 137,025 120,667 16,359 85,301 (7,596) 77,705
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
10 Camalaniugan 121,587 56,348 65,239 101,524 85,243 16,281 47,527 (1,183) 46,344
11 Claveria 254,670 59,901 194,769 125,461 94,969 30,492 124,315 19,703 144,018
12 Enrile 203,864 73,911 129,953 152,600 150,390 2,210 44,531 (21,114) 23,417
13 Gattaran 460,895 45,603 415,292 278,291 219,765 58,526 139,766 24,410 164,176
14 Gonzaga 523,664 76,795 446,870 199,052 173,312 25,740 159,909 11,196 171,104
15 Iguig 237,743 112,135 125,608 102,806 89,204 13,602 17,217 42,341 59,558
16 Lallo 563,412 385,327 178,086 279,278 265,873 13,405 141,366 45,525 186,891
17 Lasam 231,020 30,111 200,909 137,834 104,646 33,188 33,833 9,752 43,585
18 Pamplona 279,306 77,681 201,625 97,458 78,282 19,176 149,679 6,876 156,556
19 Peñablanca 388,412 11,053 377,359 292,676 238,370 54,307 82,661 10,422 93,083
20 Piat 257,631 64,629 193,002 100,428 75,399 25,029 114,902 26,526 141,428
21 Rizal 117,836 32,431 85,406 80,327 67,126 13,200 22,307 515 22,822
22 Sanchez Mira 251,831 63,973 187,858 115,010 88,202 26,808 90,050 (265) 89,785
23 Solana 735,857 304,401 431,457 272,397 181,085 91,311 92,971 53,612 146,583
120
24 Sta. Ana 424,631 116,842 307,790 178,918 145,464 33,454 136,573 17,522 154,095
25 Sta. Praxedes 102,473 13,490 88,984 56,790 50,621 6,169 29,916 (4,361) 25,555
26 Sta. Teresita 158,015 47,884 110,130 97,284 79,932 17,351 52,388 27,921 80,309
27 Sto. Niño - - - - - - - - -
28 Tuao 438,848 92,676 346,172 180,545 107,498 73,047 129,447 81,906 211,354
Sub-Total 9,587,880 2,662,638 6,925,243 4,274,149 3,464,828 809,321 2,877,646 556,464 3,434,109
Isabela
1 Alicia 358,005 150,864 207,142 220,225 195,442 24,783 144,885 (12,235) 132,651
2 Angadanan 471,395 41,797 429,598 136,286 132,515 3,771 101,099 (42,097) 59,002
3 Aurora 555,761 101,009 454,752 424,245 193,966 230,279 87,807 152,825 240,632
4 Benito Soliven 194,008 60,661 133,347 109,374 102,622 6,752 10,261 8,445 18,705
5 Burgos 330,451 139,121 191,330 83,558 64,472 19,086 119,625 (39,281) 80,344
6 Cabagan 396,425 243,594 152,831 187,997 162,581 25,415 119,672 66,601 186,273
7 Cabatuan 294,815 99,243 195,572 130,795 103,717 27,078 41,179 30,940 72,119
8 Cordon 223,503 72,201 151,301 147,382 119,429 27,953 24,887 8,303 33,190
9 Delfin Albano 245,649 61,610 184,039 159,599 116,834 42,765 76,908 31,353 108,261
10 Dinapigue 246,261 48,554 197,707 170,528 125,998 44,531 10,791 5,102 15,893
11 Divilacan 315,998 70,948 245,050 171,602 150,027 21,574 147,259 (22,062) 125,197
12 Echague 1,106,014 439,907 666,107 375,602 324,656 50,946 134,474 15,508 149,983
13 Gamu 174,525 49,675 124,851 118,029 99,515 18,514 51,933 (2,959) 48,974
14 Jones 616,803 173,351 443,453 252,361 193,848 58,513 44,056 8,151 52,206
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
15 Luna 182,112 74,814 107,299 89,182 91,746 (2,565) 15,454 2,837 18,291
16 Maconacon 177,036 19,584 157,452 119,919 101,140 18,779 62,957 (8,985) 53,971
17 Mallig 545,755 172,538 373,216 108,906 101,725 7,181 21,496 34,208 55,704
18 Naguilian 130,375 26,025 104,350 130,683 100,000 30,683 53,346 (13,905) 39,441
19 Palanan 191,199 1,436 189,763 250,470 222,256 28,214 32,024 (21,742) 10,283
20 Quezon 150,983 22,034 128,949 135,670 132,391 3,278 74,519 (42,199) 32,320
21 Quirino 408,527 200,988 207,540 115,740 102,747 12,993 129,849 33,555 163,404
22 Ramon 373,618 135,109 238,509 212,384 206,296 6,089 69,608 12,662 82,270
23 Reina Mercedes 203,700 49,668 154,032 257,763 168,432 89,330 12,318 50,151 62,469
24 Roxas 567,585 327,891 239,694 233,419 237,756 (4,337) 49,633 173,393 223,025
25 San Agustin 224,738 81,437 143,301 113,715 92,547 21,168 44,926 32,557 77,483
26 San Guillermo 226,989 65,642 161,347 115,598 83,361 32,238 99,994 (2,930) 97,065
27 San Isidro 361,633 81,963 279,670 84,345 62,445 21,900 48,286 20,808 69,094
28 San Manuel 367,110 151,399 215,710 107,921 109,991 (2,071) 70,730 (7,242) 63,489
121
29 San Mariano 684,818 124,685 560,133 447,737 344,118 103,619 136,889 10,887 147,776
30 San Mateo 548,148 220,885 327,263 237,068 203,021 34,047 83,949 (23,508) 60,441
31 San Pablo 338,855 71,548 267,308 167,450 111,467 55,982 81,348 26,996 108,344
32 Sta. Maria 164,701 27,250 137,451 109,323 97,346 11,977 23,402 16,808 40,210
33 Sto. Tomas - - - - - - - - -
34 Tumauini 609,042 267,250 341,792 305,894 252,723 53,171 43,807 16,282 60,089
Sub-Total 11,986,537 3,874,678 8,111,859 6,030,768 4,907,133 1,123,636 2,269,372 519,227 2,788,599
Nueva Viscaya
1 A. Castaneda 403,400 70,170 333,231 137,140 129,000 8,141 73,202 (31,097) 42,105
2 Ambaguio 112,015 49,965 62,050 77,971 66,891 11,080 36,031 (8,284) 27,747
3 Aritao 296,499 54,657 241,842 168,799 136,736 32,063 107,245 11,428 118,672
4 Bagabag 271,985 53,798 218,186 136,563 110,090 26,473 126,345 4,164 130,509
5 Bambang 458,635 124,684 333,952 217,797 175,352 42,444 194,520 21,396 215,916
6 Bayombong 275,471 75,665 199,806 194,092 165,598 28,494 157,355 (14,971) 142,384
7 Diadi 114,017 43,799 70,218 89,890 87,393 2,496 33,109 (17,606) 15,504
8 Dupax del Norte 288,941 50,289 238,652 132,193 115,319 16,874 110,056 (1,722) 108,334
9 Dupax del Sur 366,393 49,743 316,650 166,251 110,613 55,638 167,161 9,706 176,867
10 Kasibu 550,203 96,639 453,563 278,972 230,545 48,427 331,420 325 331,746
11 Kayapa 254,089 44,375 209,715 137,560 114,679 22,882 124,380 4,307 128,687
12 Quezon 201,628 71,659 129,969 143,867 112,691 31,177 61,361 33,169 94,530
13 Solano 815,979 107,632 708,347 259,455 197,955 61,500 180,882 (2,446) 178,436
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
14 Sta. Fe 157,084 37,390 119,694 119,119 103,013 16,106 43,883 5,203 49,086
15 Villaverde 155,072 53,465 101,607 75,617 66,177 9,441 59,761 10,786 70,547
Sub-Total 4,721,411 983,930 3,737,482 2,335,287 1,922,052 413,236 1,806,712 24,358 1,831,071
Quirino
1 Aglipay 177,541 20,034 157,507 120,237 100,013 20,224 17,605 5,166 22,772
2 Cabarroguis 263,660 78,800 184,859 202,314 177,967 24,347 86,670 29,507 116,177
3 Diffun 437,072 132,386 304,686 195,216 158,407 36,809 157,061 (7,311) 149,750
4 Maddela 450,658 145,773 304,885 310,119 259,702 50,418 110,484 (783) 109,701
5 Nagtipunan 632,840 103,900 528,940 385,477 264,426 121,051 196,204 68,693 264,897
6 Saguday 46,461 26,258 20,203 69,508 65,554 3,954 21,437 (338) 21,099
Sub-Total 2,008,232 507,151 1,501,081 1,282,871 1,026,068 256,803 589,461 94,933 684,394
REGIONAL TOTAL 28,829,272 8,327,217 20,502,055 14,201,033 11,567,752 2,633,282 7,819,000 1,251,264 9,070,264
122
Region III
Aurora
1 Baler 398,829 155,219 243,610 149,269 146,608 2,661 91,397 5,421 96,818
2 Casiguran 373,318 115,423 257,896 182,048 139,273 42,775 89,351 26,196 115,547
3 Disalag 189,774 41,570 148,204 109,600 88,801 20,799 56,249 10,573 66,823
4 Dinalungan 135,317 41,832 93,484 99,799 89,343 10,456 28,158 7,078 35,236
5 Dingalan 204,753 76,466 128,286 124,077 102,937 21,139 35,775 2,133 37,908
6 Dipaculao 247,444 40,978 206,465 148,939 121,194 27,744 69,815 5,391 75,206
7 Maria Aurora 211,709 27,227 184,481 177,307 157,691 19,617 46,047 (5,044) 41,003
8 San Luis 393,222 106,802 286,420 176,502 131,659 44,843 75,823 14,115 89,938
Sub-Total 2,154,365 605,518 1,548,847 1,167,540 977,507 190,033 492,616 65,864 558,480
Bataan
1 Abucay 396,920 149,543 247,377 141,018 135,763 5,255 145,678 38,014 183,692
2 Bagac 398,212 202,095 196,117 131,144 109,424 21,720 104,717 (36,549) 68,167
3 Dinalupihan 424,528 194,737 229,791 315,526 295,811 19,715 115,613 1,682 117,295
4 Hermosa 531,123 144,237 386,886 261,902 176,281 85,620 129,253 25,407 154,660
5 Limay - - - - - - - - -
6 Mariveles 3,015,629 1,520,865 1,494,764 687,690 483,994 203,696 444,405 (54,748) 389,657
7 Morong 357,668 83,593 274,075 173,702 129,590 44,113 105,689 16,973 122,662
8 Orani 429,997 189,391 240,606 219,911 221,355 (1,444) 111,222 (1,365) 109,857
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
9 Orion 446,087 212,416 233,671 157,975 126,832 31,144 136,113 65,877 201,990
10 Pilar 353,297 62,805 290,492 134,664 107,538 27,126 55,791 5,976 61,767
11 Samal 257,610 115,817 141,793 134,829 125,638 9,191 92,411 (32,211) 60,199
Sub-Total 6,611,071 2,875,498 3,735,573 2,358,361 1,912,226 446,135 1,440,892 29,054 1,469,946
Bulacan
1 Angat 309,366 108,253 201,113 201,181 132,496 68,685 115,458 21,036 136,493
2 Balagtas 543,728 195,962 347,766 275,817 247,079 28,738 156,902 (53,276) 103,626
3 Baliuag 984,156 286,388 697,768 520,777 538,222 (17,445) 163,120 19,583 182,703
4 Bocaue 430,216 147,485 282,731 354,353 326,189 28,164 191,042 1,404 192,446
5 Bulakan 311,665 123,354 188,311 190,391 187,856 2,535 34,523 (8,821) 25,702
6 Bustos 149,851 36,814 113,037 179,142 158,074 21,068 47,322 5,792 53,114
7 Calumpit 415,178 168,267 246,911 292,526 254,627 37,899 90,352 (559) 89,793
8 D.R. Trinidad 727,306 165,408 561,899 238,710 138,646 100,064 156,393 5,470 161,863
123
9 Guiguinto 891,362 380,590 510,773 475,737 361,372 114,365 280,355 28,541 308,896
10 Hagonoy 852,269 288,777 563,492 294,001 240,590 53,411 88,834 (2,485) 86,349
11 Marilao 1,376,173 370,117 1,006,057 894,679 754,385 140,295 307,302 35,705 343,007
12 Norzagaray 1,385,974 539,084 846,890 487,840 387,049 100,791 403,591 84,618 488,209
13 Obando 177,573 77,136 100,436 154,827 146,476 8,350 75,733 (27,574) 48,159
14 Pandi 634,111 135,803 498,308 226,396 158,209 68,187 314,581 (24,488) 290,093
15 Paombong 256,992 122,497 134,494 134,829 129,809 5,020 67,504 (14,218) 53,286
16 Plaridel 799,257 129,906 669,351 320,827 292,768 28,059 152,332 (26,137) 126,195
17 Pulilan 593,462 165,753 427,709 422,259 358,584 63,674 211,749 42,396 254,146
18 San Ildefonso 1,045,984 618,591 427,394 385,035 303,835 81,200 244,487 96,150 340,637
19 San Miguel 719,325 398,919 320,406 366,832 311,699 55,133 135,164 32,371 167,535
20 San Rafael 841,528 249,988 591,540 306,313 218,858 87,454 186,920 52,057 238,977
21 Sta. Maria 1,489,327 205,689 1,283,638 737,635 544,151 193,484 400,968 34,549 435,517
Sub-Total 14,934,804 4,914,781 10,020,022 7,460,105 6,190,973 1,269,132 3,824,632 302,115 4,126,747
Nueva Ecija
1 Aliaga 558,531 194,485 364,046 159,187 99,359 59,828 119,804 25,527 145,332
2 Bongabon 579,827 365,187 214,640 223,227 212,932 10,296 93,588 (1,315) 92,273
3 Cabiao 372,568 193,280 179,288 221,614 176,811 44,802 26,063 9,403 35,466
4 Carrangalan 418,405 157,161 261,244 204,531 167,110 37,420 142,940 42,169 185,109
5 Cuyapo 386,016 72,887 313,129 186,646 152,774 33,872 25,417 8,413 33,830
6 Gabaldon 346,354 151,112 195,242 147,266 107,347 39,919 49,426 12,664 62,090
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
7 G.M. Natividad 316,830 56,088 260,742 127,784 101,344 26,440 57,033 21,557 78,590
8 Gen. Tinio 236,029 89,045 146,984 202,793 177,893 24,900 21,530 (5,988) 15,541
9 Guimba 749,127 360,943 388,183 309,933 242,334 67,600 134,164 95,197 229,361
10 Jaen 316,854 96,568 220,286 177,910 129,947 47,963 50,093 42,206 92,299
11 Laur 393,488 133,934 259,554 145,446 102,107 43,339 70,385 23,270 93,655
12 Licab 210,362 84,528 125,833 90,666 84,484 6,182 15,236 (1,306) 13,931
13 Llanera 380,269 209,497 170,772 151,168 96,116 55,052 47,065 18,555 65,620
14 Lupao 168,972 48,487 120,485 134,594 98,891 35,703 12,631 40,031 52,662
15 Nampicuan 198,293 45,779 152,514 88,085 64,957 23,128 16,530 1,646 18,176
16 Pantabangan 1,069,819 478,709 591,110 192,640 176,643 15,998 35,739 1,775 37,514
17 Peñaranda 263,189 140,091 123,098 159,944 138,849 21,095 45,647 5,684 51,331
18 Quezon 143,607 79,749 63,858 129,792 125,430 4,362 16,038 3,932 19,970
18 Rizal 320,646 136,981 183,665 176,861 137,592 39,269 84,616 40,693 125,308
20 San Antonio 480,774 240,339 240,434 201,901 183,654 18,246 53,334 (17,906) 35,428
124
21 San Isidro 516,074 237,258 278,816 143,385 136,347 7,038 23,022 1,801 24,823
22 San Leonardo 335,372 257,427 77,945 206,812 192,299 14,512 15,270 13,775 29,045
23 Sta. Rosa 571,435 220,587 350,848 205,931 158,737 47,195 86,656 35,223 121,879
24 Sto. Domingo 489,513 260,908 228,605 154,889 151,550 3,339 84,271 (29,489) 54,781
25 Talavera 1,221,521 615,768 605,754 365,086 282,657 82,429 85,977 23,097 109,075
26 Talugtog 386,765 147,444 239,321 134,902 100,910 33,992 31,151 4,020 35,171
27 Zaragosa 342,922 119,636 223,286 141,313 116,850 24,462 59,569 6,379 65,948
Sub-Total 11,773,563 5,193,882 6,579,681 4,784,307 3,915,924 868,383 1,503,194 421,013 1,924,207
Pampanga
1 Apalit 301,693 130,534 171,159 272,113 288,223 (16,110) 73,282 (31,774) 41,508
2 Arayat 124,476 33,484 90,992 279,093 277,182 1,911 24,192 3,028 27,219
3 Bacolor 319,987 133,683 186,304 181,207 164,265 16,942 98,591 (5,883) 92,707
4 Candaba 244,978 43,093 201,885 228,140 197,671 30,469 111,481 (9,708) 101,772
5 Florida Blanca 304,913 87,895 217,018 329,815 278,737 51,078 103,121 24,691 127,812
6 Guagua 481,883 217,333 264,549 336,292 261,407 74,885 129,585 1,967 131,552
7 Lubao 757,434 280,943 476,491 414,072 322,862 91,210 283,284 41,812 325,096
8 Macabebe 174,316 82,175 92,141 197,611 165,940 31,671 19,823 3,987 23,810
9 Magalang 190,728 54,283 136,445 288,609 284,426 4,182 83,930 (34,965) 48,966
10 Masantol 156,525 52,523 104,002 167,476 143,103 24,373 42,400 8,865 51,265
11 Mexico 804,595 190,957 613,638 542,053 466,593 75,459 204,555 42,107 246,662
12 Minalin 78,006 18,575 59,430 124,107 120,606 3,500 32,827 (8,334) 24,493
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
13 Porac 519,666 74,674 444,992 397,351 296,009 101,342 244,443 28,605 273,048
14 San Luis 356,728 104,755 251,973 159,091 116,507 42,584 83,725 (8,833) 74,893
15 San Simon 366,763 146,915 219,848 216,274 173,004 43,270 141,974 7,841 149,816
16 Sasmuan 67,880 22,674 45,206 89,634 85,183 4,451 12,656 3,502 16,158
17 Sta. Ana 258,309 95,817 162,492 166,967 116,309 50,659 60,279 14,592 74,871
18 Sta. Rita 272,242 62,823 209,419 132,604 119,854 12,750 89,766 (13,411) 76,355
19 Sto. Tomas 108,919 35,760 73,158 112,940 110,444 2,496 41,086 5,133 46,219
Sub-Total 5,890,038 1,868,898 4,021,140 4,635,448 3,988,325 647,123 1,881,000 73,222 1,954,222
Tarlac
1 Anao 134,781 21,959 112,822 65,984 44,415 21,569 39,764 4,957 44,720
2 Bamban 470,086 211,137 258,948 197,385 182,435 14,950 109,196 (21,203) 87,993
3 Camiling 931,989 214,860 717,129 237,789 159,671 78,118 104,181 40,925 145,106
4 Capas 810,228 364,220 446,007 445,799 406,151 39,647 139,655 30,977 170,632
125
5 Concepcion 688,300 120,789 567,510 369,979 294,691 75,288 224,245 (663) 223,582
6 Gerona 489,102 130,768 358,334 251,418 209,717 41,701 107,442 18,568 126,009
7 La Paz 377,566 186,686 190,880 166,028 151,089 14,939 71,520 24,538 96,059
8 Mayantoc 271,486 45,970 225,516 142,664 96,378 46,286 63,549 4,020 67,569
9 Moncada 518,103 166,402 351,701 188,109 181,276 6,833 56,585 27,975 84,559
10 Paniqui 722,000 150,695 571,306 263,710 179,870 83,839 232,731 (8,455) 224,277
11 Pura 168,085 38,406 129,680 91,801 74,432 17,369 48,069 16,990 65,059
12 Ramos 268,165 27,988 240,177 74,604 59,803 14,801 35,686 5,044 40,730
13 San Clemente 151,515 23,692 127,824 62,491 52,968 9,524 32,955 6,291 39,246
14 San Jose 430,307 147,070 283,237 146,315 97,686 48,629 104,654 24,248 128,903
15 San Manuel 287,974 50,821 237,153 93,966 104,943 (10,978) 62,944 (46,351) 16,593
16 Sta. Ignacia 342,559 72,365 270,194 162,601 119,368 43,233 52,826 22,566 75,392
17 Victoria 437,137 189,734 247,403 169,932 161,618 8,314 197,902 (26,825) 171,077
Sub-Total 7,499,383 2,163,561 5,335,822 3,130,572 2,576,511 554,061 1,683,905 123,602 1,807,507
Zambales
1 Botolan 664,512 298,699 365,813 288,430 253,363 35,068 71,740 12,603 84,343
2 Cabangan 209,972 101,770 108,202 118,446 79,200 39,245 97,137 10,776 107,913
3 Candelaria 303,080 78,254 224,826 137,590 111,576 26,013 116,929 (2,278) 114,651
4 Castillejos 475,666 120,791 354,875 235,126 150,402 84,724 195,262 31,071 226,333
5 Iba 544,070 307,479 236,592 195,307 160,569 34,738 84,566 (7,654) 76,912
6 Masinloc 1,431,982 416,014 1,015,968 471,391 328,423 142,967 244,531 43,932 288,464
7 Palauig 358,665 138,513 220,152 144,392 107,360 37,031 93,022 2,436 95,458
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
8 San Antonio 434,707 114,302 320,404 166,823 127,898 38,926 86,679 3,117 89,796
9 San Felipe 241,544 71,298 170,246 135,861 88,312 47,549 34,148 1,707 35,854
10 San Marcelino 518,819 161,330 357,489 213,950 161,045 52,905 51,431 (73) 51,358
11 San Narciso 258,267 66,446 191,821 100,645 83,321 17,325 113,981 4,226 118,207
12 Sta. Cruz 794,437 364,313 430,125 221,697 183,443 38,255 246,315 (41,128) 205,188
13 Subic 579,686 397,595 182,091 351,746 370,350 (18,604) 66,292 2,552 68,844
Sub-Total 6,815,408 2,636,804 4,178,604 2,781,405 2,205,262 576,142 1,502,032 61,288 1,563,321
REGIONAL TOTAL 55,678,631 20,258,942 35,419,689 26,317,737 21,766,728 4,551,009 12,328,271 1,076,159 13,404,430
Region IV - A
Batangas
1 Agoncillo 223,943 53,501 170,442 123,526 87,792 35,734 96,153 9,002 105,155
2 Alitagtag 222,024 37,014 185,009 82,963 71,770 11,193 61,072 1,977 63,049
126
3 Balayan 850,672 430,416 420,256 300,452 211,528 88,923 114,955 71,312 186,267
4 Balete 127,254 26,917 100,337 76,472 62,694 13,779 43,901 4,916 48,817
5 Bauan 1,014,323 379,063 635,260 371,683 267,965 103,719 277,115 (18,247) 258,868
6 Calaca 1,875,786 680,293 1,195,494 703,494 387,387 316,108 682,544 194,058 876,603
7 Calatagan 546,625 137,923 408,703 226,989 157,465 69,524 92,607 33,187 125,794
8 Cuenca 249,345 34,758 214,587 107,064 84,660 22,403 101,507 9,778 111,285
9 Ibaan 246,150 72,943 173,207 157,603 131,896 25,707 85,350 10,806 96,156
10 Laurel 523,590 215,087 308,503 167,150 121,690 45,460 82,368 (12,561) 69,807
11 Lemery 629,869 159,236 470,632 287,542 215,751 71,791 115,430 31,510 146,940
12 Lian 373,869 155,734 218,135 156,951 124,066 32,884 82,315 31,440 113,755
13 Lobo 331,359 129,943 201,416 138,624 93,071 45,553 110,969 27,462 138,431
14 Mabini 568,573 95,541 473,032 213,925 163,375 50,550 157,181 9,852 167,033
15 Malvar 908,006 131,151 776,854 277,274 148,924 128,350 359,486 90,073 449,559
16 Mataas Na Kahoy 244,336 38,489 205,848 98,238 68,104 30,134 111,707 13,620 125,326
17 Nasugbu 1,630,229 776,366 853,863 455,376 333,665 121,711 133,486 54,913 188,399
18 Padre Garcia 383,276 82,104 301,172 190,608 148,262 42,346 65,141 20,901 86,042
19 Rosario 634,480 123,307 511,173 331,258 258,564 72,695 196,706 53,221 249,927
20 San Jose 806,328 103,496 702,831 238,757 159,507 79,250 326,288 14,721 341,009
21 San Juan 714,378 97,937 616,442 349,355 295,524 53,830 153,760 (9,596) 144,164
22 San Luis 194,848 30,474 164,373 110,129 81,597 28,532 80,857 (3,225) 77,633
23 San Nicolas 154,044 34,107 119,937 96,967 69,957 27,009 53,127 10,381 63,509
24 San Pascual 678,427 95,527 582,900 257,392 191,295 66,098 203,378 (27,130) 176,248
25 Sta. Teresita 233,275 41,828 191,447 74,377 58,337 16,039 96,728 11,902 108,630
26 Sto. Tomas 2,566,066 714,234 1,851,832 809,094 550,743 258,351 694,450 140,721 835,170
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
27 Taal 293,506 53,813 239,694 154,686 110,547 44,139 43,728 10,992 54,721
28 Talisay 539,097 247,394 291,702 178,585 142,318 36,267 60,576 (3,290) 57,286
29 Taysan 406,110 125,149 280,961 157,107 138,362 18,745 97,825 7,097 104,922
30 Tingloy 124,304 43,519 80,784 67,085 47,684 19,401 93,900 (25,658) 68,242
31 Tuy 373,363 83,557 289,806 152,564 106,447 46,118 38,689 (5,367) 33,321
Sub-Total 18,667,453 5,430,820 13,236,633 7,113,290 5,090,946 2,022,344 4,913,301 758,768 5,672,068
Cavite
1 Alfonso 358,597 83,555 275,042 200,054 148,598 51,456 140,219 9,979 150,198
2 Amadeo 235,449 79,968 155,481 115,317 112,377 2,940 39,325 3,262 42,587
3 Carmona 1,969,468 305,482 1,663,986 767,701 552,573 215,128 601,681 111,175 712,856
4 Gen. Emilio Aguinaldo 157,176 35,543 121,633 83,471 70,505 12,967 36,906 6,005 42,911
5 Gen. Mariano Alvarez 582,424 208,259 374,165 388,126 339,257 48,869 124,381 (6,210) 118,171
6 Indang 389,119 133,765 255,354 221,213 178,159 43,055 119,284 3,015 122,298
127
7 Kawit 556,415 185,572 370,843 261,047 233,883 27,164 106,778 40,801 147,580
8 Magallanes 178,108 58,619 119,489 98,446 84,770 13,675 51,873 247 52,120
9 Maragondon 232,392 83,748 148,644 131,077 130,157 920 90,954 (3,195) 87,759
10 Mendez-Nunez 310,389 38,171 272,218 110,826 99,683 11,142 47,829 (3,658) 44,172
11 Naic 927,093 153,726 773,367 326,190 213,995 112,196 293,849 63,937 357,786
12 Noveleta 136,106 41,484 94,622 141,602 127,436 14,165 38,711 (6,981) 31,730
13 Rosario 1,461,266 120,511 1,340,755 785,062 641,920 143,142 74,531 54,102 128,632
14 Silang 1,900,427 346,435 1,553,992 763,829 547,452 216,377 656,520 103,168 759,689
15 Tanza 1,055,813 271,117 784,695 568,711 437,759 130,952 376,324 81,730 458,054
16 Ternate 309,200 200,851 108,349 110,388 76,370 34,019 60,936 17,368 78,304
Sub-Total 10,759,441 2,346,807 8,412,634 5,073,060 3,994,895 1,078,166 2,860,101 474,746 3,334,847
Laguna
1 Alaminos 416,344 83,382 332,961 162,089 107,779 54,310 203,832 18,681 222,513
2 Bay 388,972 125,309 263,664 189,325 128,051 61,274 150,771 35,469 186,240
3 Calauan 638,636 125,912 512,723 209,030 132,939 76,091 364,396 88,288 452,685
4 Cavinti 242,258 98,939 143,319 128,673 106,051 22,622 78,201 33,167 111,368
5 Famy 131,446 50,839 80,606 68,553 52,619 15,933 70,056 21,259 91,314
6 Kalayaan 138,641 30,593 108,049 102,970 96,704 6,266 30,827 (9,055) 21,772
7 Liliw 175,762 65,985 109,777 107,605 93,305 14,300 62,959 12,841 75,800
8 Los Baños 820,120 232,581 587,538 327,114 242,930 84,184 360,041 57,367 417,408
9 Luisiana 246,365 125,149 121,216 91,059 82,680 8,379 56,112 13,046 69,158
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
10 Lumban 146,880 42,955 103,925 112,323 102,671 9,652 40,876 (16,803) 24,073
11 Mabitac 99,300 31,267 68,032 80,004 65,336 14,668 45,582 (676) 44,906
12 Magdalena 192,316 38,437 153,878 101,555 91,231 10,324 67,106 2,855 69,961
13 Majayjay 167,751 38,414 129,337 94,836 80,525 14,311 83,818 (20,219) 63,599
14 Nagcarlan 412,144 143,616 268,527 170,597 163,122 7,475 149,807 15,579 165,385
15 Paete 190,569 54,013 136,555 111,528 76,001 35,528 60,393 5,946 66,339
16 Pagsanjan 260,123 120,368 139,756 138,267 134,220 4,048 89,726 7,072 96,797
17 Pakil 178,772 77,905 100,867 78,855 68,839 10,016 48,197 (6,445) 41,752
18 Pangil 182,091 60,787 121,303 100,105 90,112 9,993 55,397 4,710 60,107
19 Pila 241,036 102,008 139,029 137,910 115,275 22,635 85,093 (3,511) 81,582
20 Rizal 95,572 52,720 42,852 73,657 63,210 10,447 43,576 (1,911) 41,665
21 Siniloan 197,268 83,644 113,624 132,043 132,016 28 54,915 (30,818) 24,097
22 Sta. Cruz 455,740 115,519 340,221 366,630 322,295 44,335 127,924 23,029 150,954
23 Sta. Maria 218,641 58,578 160,063 111,931 88,953 22,978 33,600 13,414 47,014
128
24 Victoria 221,186 67,471 153,715 121,228 87,015 34,213 82,743 2,824 85,567
Sub-Total 6,457,931 2,026,393 4,431,539 3,317,889 2,723,879 594,010 2,445,946 266,110 2,712,056
Quezon
1 Agdangan 113,103 37,196 75,907 58,310 45,036 13,274 66,146 3,078 69,225
2 Alabat 134,597 51,844 82,754 78,133 72,936 5,197 53,004 (7,136) 45,869
3 Atimonan 349,291 81,150 268,141 195,099 172,402 22,697 135,289 (27,030) 108,258
4 Buenavista 383,290 164,493 218,797 107,870 83,870 24,000 105,243 32,310 137,553
5 Burdeous - - - - - - - - -
6 Calauag 577,629 160,874 416,755 191,885 141,480 50,405 224,172 15,586 239,758
7 Candelaria 746,896 225,753 521,143 312,352 217,992 94,361 217,839 57,008 274,847
8 Catanauan 705,105 315,455 389,651 202,283 164,610 37,673 181,031 (2,913) 178,118
9 Dolores 240,013 52,338 187,674 115,248 78,031 37,217 113,891 2,044 115,935
10 Gen. Luna 174,324 114,411 59,912 90,976 95,052 (4,077) 51,556 38,853 90,409
11 Gen. Nakar 613,427 75,973 537,454 311,859 211,827 100,032 173,003 (38,958) 134,044
12 Guinayangan 462,708 307,037 155,672 141,392 114,708 26,684 122,933 21,772 144,705
13 Gumaca 369,156 126,719 242,437 207,791 182,501 25,290 136,691 (21,335) 115,356
14 Infanta 557,564 99,253 458,312 224,356 168,349 56,007 265,647 18,091 283,737
15 Jomalig - - - - - - - - -
16 Lopez 739,334 281,311 458,024 262,164 207,818 54,346 374,013 62,412 436,425
17 Lucban 382,161 150,136 232,025 176,880 146,477 30,403 146,635 29,990 176,624
18 Macaleleon 291,329 118,067 173,262 100,275 80,369 19,906 131,419 15,628 147,048
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
19 Mauban 1,116,420 375,552 740,868 510,795 355,151 155,644 248,154 108,260 356,414
20 Mulanay 361,959 180,818 181,142 189,040 153,069 35,971 209,821 (47,018) 162,803
21 Padre Burgos 205,018 44,483 160,535 87,049 63,696 23,353 76,898 10,786 87,684
22 Pagbilao 1,639,124 892,154 746,969 285,491 207,453 78,038 400,280 547,628 947,908
23 Panulukan 191,223 48,331 142,892 93,571 69,063 24,508 70,563 (2,120) 68,443
24 Patnanungan 106,496 65,475 41,021 55,625 58,071 (2,445) 31,247 5,420 36,667
25 Perez 188,817 83,154 105,663 60,856 53,879 6,978 84,874 3,933 88,807
26 Pitogo 188,224 71,674 116,550 83,436 64,107 19,329 87,361 11,738 99,099
27 Plaridel 91,705 12,124 79,581 68,959 46,389 22,570 21,428 (56) 21,373
28 Polilio 377,979 108,410 269,569 151,824 97,154 54,670 196,047 20,414 216,461
29 Quezon 148,135 56,063 92,072 67,795 59,173 8,621 82,208 7,931 90,139
30 Real 534,185 150,506 383,679 185,737 143,272 42,465 204,459 42,867 247,326
31 Sampaloc 215,715 173,608 42,107 75,796 73,017 2,778 48,522 22,124 70,646
32 San Andres 120,813 74,357 46,456 115,807 95,621 20,186 34,982 (2,614) 32,368
129
33 San Antonio 249,538 135,018 114,520 99,602 86,725 12,877 73,135 13,026 86,161
34 San Francisco 336,801 164,305 172,496 173,533 120,906 52,627 85,801 34,531 120,332
35 San Narciso 497,349 165,415 331,934 160,600 99,349 61,251 157,636 52,621 210,256
36 Sariaya 765,534 325,180 440,354 393,501 308,285 85,216 317,889 (5,963) 311,926
37 Tagkawayan 576,758 194,850 381,908 200,536 161,133 39,403 208,009 (53,001) 155,008
38 Tiaong 935,500 385,673 549,827 264,249 178,471 85,778 256,716 98,199 354,915
39 Unisan 270,185 80,949 189,236 98,461 88,261 10,200 73,507 (1,411) 72,096
Sub-Total 15,957,407 6,150,110 9,807,297 6,199,141 4,765,705 1,433,436 5,468,048 1,066,693 6,534,741
Rizal
1 Angono 647,949 395,414 252,536 431,131 397,666 33,465 139,989 27,673 167,662
2 Baras 356,000 170,622 185,377 181,401 148,999 32,403 94,529 34,592 129,121
3 Binangonan 2,218,157 748,879 1,469,277 696,492 443,678 252,814 434,050 65,135 499,185
4 Cainta 4,437,052 2,165,771 2,271,281 1,305,721 1,233,914 71,807 733,514 14,675 748,189
5 Cardona 270,241 95,761 174,480 139,741 113,654 26,087 63,115 10,158 73,273
6 Jala-Jala 333,931 149,753 184,178 99,397 88,965 10,433 84,787 2,706 87,493
7 Morong 340,828 81,474 259,354 186,443 149,311 37,131 82,346 12,055 94,401
8 Pililia 400,026 123,106 276,920 201,645 166,947 34,698 137,202 25,991 163,193
9 Rodriguez 1,647,870 592,464 1,055,407 976,464 824,353 152,111 644,035 64,739 708,774
10 San Mateo 1,505,221 602,371 902,850 683,340 577,601 105,739 510,535 34,530 545,065
11 Tanay 2,013,860 856,290 1,157,570 407,265 258,599 148,666 440,129 87,966 528,094
12 Taytay 1,700,548 667,673 1,032,875 1,019,462 950,196 69,266 497,835 14,735 512,570
13 Teresa 412,639 161,139 251,500 242,958 185,259 57,699 196,804 32,237 229,041
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
Sub-Total 16,284,321 6,810,717 9,473,604 6,571,461 5,539,142 1,032,319 4,058,870 427,191 4,486,061
REGIONAL TOTAL 68,126,553 22,764,846 45,361,707 28,274,840 22,114,566 6,160,274 19,746,266 2,993,508 22,739,774
Region IV - B
Marinduque
1 Boac 599,165 144,324 454,841 210,226 151,608 58,618 301,923 53,020 354,943
2 Buenavista 245,521 89,364 156,157 84,995 61,819 23,176 111,345 (38,123) 73,222
3 Gasan 364,069 83,964 280,105 126,641 108,104 18,537 148,424 (7,730) 140,694
4 Mogpog 236,459 57,274 179,185 113,672 87,069 26,604 126,353 (13,824) 112,529
5 Santa Cruz 495,802 171,796 324,006 182,625 144,832 37,793 237,043 (60,483) 176,560
6 Torrijos 223,850 67,170 156,680 119,320 95,737 23,582 142,623 (11,353) 131,270
Sub-Total 2,164,867 613,892 1,550,975 837,480 649,170 188,310 1,067,711 (78,493) 989,218
130
Occidental Mindoro
1 Abra de Ilog 419,505 81,945 337,560 185,911 154,490 31,422 196,727 8,509 205,237
2 Calintaan 228,089 83,604 144,484 158,841 142,554 16,287 43,618 15,536 59,154
3 Looc 228,467 64,395 164,072 75,621 48,276 27,346 126,844 7,529 134,373
4 Lubang 348,452 73,120 275,331 99,455 107,933 (8,478) 54,690 12,147 66,837
5 Magsaysay 224,059 73,520 150,539 162,418 128,060 34,359 41,685 3,393 45,078
6 Mamburao 328,424 263,920 64,504 184,329 152,093 32,236 90,679 4,132 94,811
7 Paluan 415,363 75,160 340,202 174,496 122,352 52,144 121,310 19,204 140,514
8 Rizal 273,143 129,725 143,417 152,433 132,291 20,142 78,217 25,263 103,480
9 Sablayan 1,109,930 235,581 874,349 586,644 454,236 132,408 168,496 14,943 183,439
10 San Jose 1,161,983 467,033 694,951 439,990 413,512 26,478 144,042 70,448 214,490
11 Sta. Cruz 521,738 216,581 305,157 251,928 200,331 51,597 103,048 18,567 121,615
Sub-Total 5,259,151 1,764,584 3,494,567 2,472,067 2,056,127 415,940 1,169,355 199,672 1,369,027
Oriental Mindoro
1 Baco 303,657 76,864 226,793 133,223 110,001 23,223 105,662 4,056 109,718
2 Bansud 280,901 89,136 191,764 153,064 122,584 30,480 105,420 32,299 137,719
3 Bongabong 765,824 208,783 557,041 249,769 170,071 79,698 329,583 71,089 400,672
4 Bulalacao 394,676 235,675 159,001 165,211 115,872 49,339 73,740 (18,320) 55,421
5 Gloria 426,223 111,469 314,754 163,459 144,747 18,713 237,812 (161,190) 76,622
6 Mansalay 646,994 176,759 470,235 188,078 150,703 37,375 84,181 47,021 131,201
7 Naujan 852,043 96,246 755,798 321,474 215,262 106,213 298,025 34,793 332,818
8 Pinamalayan 497,199 122,745 374,454 265,835 200,075 65,760 267,775 30,011 297,787
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
9 Pola 493,259 197,793 295,465 113,083 82,580 30,503 258,498 (109,840) 148,658
10 Puerto Galera 364,747 147,161 217,585 193,919 183,490 10,430 137,411 6,733 144,144
11 Roxas 250,128 52,892 197,236 160,847 138,793 22,054 93,306 (1,145) 92,162
12 San Teodoro 157,772 41,819 115,953 118,814 102,629 16,185 68,068 (13,308) 54,760
13 Socorro 943,222 535,588 407,634 129,196 111,890 17,306 155,301 301,353 456,653
14 Victoria 377,153 91,468 285,686 153,220 130,016 23,204 184,777 (29,876) 154,900
Sub-Total 6,753,798 2,184,398 4,569,399 2,509,194 1,978,712 530,481 2,399,559 193,677 2,593,235
Palawan
1 Aborlan 711,636 249,957 461,679 220,356 164,434 55,922 302,279 45,313 347,592
2 Agutaya 152,389 53,462 98,927 57,042 44,306 12,736 55,098 (4,672) 50,425
3 Araceli 195,442 136,519 58,922 88,101 77,594 10,507 80,449 19,595 100,043
4 Balabac 298,125 112,807 185,317 178,348 134,140 44,208 102,356 19,480 121,836
5 Bataraza 1,584,689 466,787 1,117,902 796,019 318,684 477,335 263,564 205,255 468,818
131
6 Brookespoint 979,279 323,279 656,000 399,205 330,691 68,514 339,341 (21,599) 317,742
7 Busuanga 427,261 126,408 300,853 133,899 104,314 29,585 82,867 (2,901) 79,966
8 Cagayancillo 91,120 22,719 68,401 45,791 34,834 10,956 47,712 4,620 52,332
9 Coron 631,930 155,458 476,472 280,474 193,351 87,124 267,736 70,088 337,824
10 Culion 221,998 73,001 148,997 143,085 118,782 24,303 72,787 9,282 82,068
11 Cuyo 222,564 98,280 124,284 101,979 81,386 20,593 104,081 16,558 120,639
12 Dr. Jose P. Rizal 512,561 133,822 378,739 314,520 243,768 70,752 209,258 55,249 264,507
13 Dumaran 326,853 89,401 237,452 139,110 111,377 27,733 76,031 26,475 102,505
14 El Nido - - - - - - - - -
15 Kalayaan 151,150 45,982 105,168 73,015 61,731 11,284 72,427 (4,578) 67,848
16 Linapacan - - - - - - - - -
17 Magsaysay 167,827 77,245 90,583 72,997 50,776 22,221 - - -
18 Narra 919,051 433,762 485,288 337,965 254,050 83,916 294,728 52,257 346,985
19 Quezon 767,265 336,346 430,919 283,710 213,820 69,889 315,957 120,442 436,399
20 Roxas 793,553 349,253 444,300 331,736 280,055 51,680 224,532 34,426 258,958
21 San Vicente 765,199 238,689 526,510 317,837 206,130 111,708 240,075 152,091 392,166
22 Sofronio Española 450,036 240,160 209,876 168,561 133,345 35,216 116,959 524 117,483
23 Taytay 967,763 336,059 631,704 361,581 279,876 81,705 339,998 94,848 434,846
Sub-Total 11,337,691 4,099,396 7,238,295 4,845,330 3,437,445 1,407,885 3,608,233 892,752 4,500,985
Romblon
1 Alcantara 151,422 32,994 118,427 68,412 58,912 9,500 43,179 (5,924) 37,255
2 Banton 154,126 54,066 100,060 49,038 39,956 9,082 45,211 6,991 52,202
3 Cajidiocan 346,474 57,322 289,152 97,652 65,843 31,809 183,187 14,060 197,247
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
4 Calatrava 144,179 33,530 110,649 61,738 46,232 15,507 53,060 10,886 63,945
5 Concepcion 135,472 43,852 91,620 46,539 36,031 10,508 50,173 25,771 75,944
6 Corcuera 114,263 19,202 95,061 53,132 44,601 8,530 32,037 (2,476) 29,561
7 Ferrol 173,386 69,146 104,240 49,835 39,521 10,314 40,249 (4,114) 36,134
8 Looc 492,405 382,760 109,645 94,984 74,725 20,259 88,984 (4,678) 84,306
9 Magdiwang 245,871 58,705 187,167 83,707 73,753 9,954 65,354 (6,601) 58,753
10 Odiongan 304,497 53,294 251,204 171,897 133,637 38,260 114,373 6,213 120,586
11 Romblon 200,882 54,898 145,984 120,491 107,922 12,570 46,467 (699) 45,768
12 San Agustin 199,493 52,753 146,740 97,990 84,800 13,190 88,546 3,152 91,698
13 San Andres 237,943 91,852 146,091 72,758 52,456 20,302 65,953 (3,031) 62,922
14 San Fernando 246,477 46,507 199,970 99,541 77,989 21,552 86,300 (5,098) 81,202
15 San Jose 146,864 61,142 85,723 71,881 60,750 11,131 47,646 (3,130) 44,516
16 Santa Fe 215,426 37,803 177,623 103,108 69,562 33,546 50,118 (6,403) 43,715
17 Santa Maria 147,555 27,898 119,657 62,926 46,558 16,368 40,040 (1,713) 38,327
132
Sub-Total 3,656,734 1,177,722 2,479,013 1,405,630 1,113,247 292,383 1,140,876 23,206 1,164,082
REGIONAL TOTAL 29,172,242 9,839,992 19,332,249 12,069,701 9,234,701 2,835,000 9,385,734 1,230,813 10,616,547
Region V
Albay
1 Bacacay 647,290 129,451 517,840 167,438 106,164 61,274 291,760 33,720 325,480
2 Camalig 490,648 94,309 396,339 182,978 135,952 47,026 140,471 30,417 170,888
3 Daraga 1,260,263 473,891 786,371 337,425 260,945 76,480 237,779 23,537 261,316
4 Guinobatan 615,021 183,545 431,476 248,060 191,324 56,736 210,411 16,784 227,195
5 Jovellar 112,201 40,904 71,297 74,430 59,710 14,721 21,848 6,251 28,099
6 Libon 676,028 132,264 543,764 211,463 124,546 86,917 199,611 (36,488) 163,123
7 Malilipot 283,637 47,125 236,512 109,352 94,653 14,698 149,238 (45,456) 103,782
8 Malinao 188,669 29,117 159,552 125,405 94,756 30,649 41,520 5,774 47,293
9 Manito 397,187 76,038 321,149 128,268 82,298 45,970 167,393 (192) 167,202
10 Oas 489,728 121,765 367,963 173,216 119,165 54,051 106,225 30,383 136,608
11 Pio Duran 283,869 26,204 257,664 131,205 111,286 19,919 54,526 (18,776) 35,751
12 Polangui 739,068 183,458 555,610 247,055 199,130 47,925 120,192 19,590 139,782
13 Rapu-Rapu 372,789 38,074 334,715 132,511 97,322 35,189 247,159 (20,890) 226,270
14 Sto. Domingo 234,402 67,620 166,782 115,030 98,203 16,828 52,482 (2,200) 50,282
15 Tiwi 401,352 72,524 328,827 194,489 159,168 35,321 285,099 (15,960) 269,139
Sub-Total 7,192,151 1,716,290 5,475,862 2,578,326 1,934,623 643,703 2,325,714 26,495 2,352,209
Camarines Norte
1 Basud 429,372 106,245 323,127 138,229 101,468 36,761 85,105 823 85,928
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
2 Capalonga 318,606 84,900 233,706 127,075 104,830 22,245 80,098 9,563 89,661
3 Daet 553,489 166,709 386,780 307,727 258,605 49,122 131,404 4,631 136,035
4 Jose Panganiban 367,801 149,665 218,135 174,494 134,462 40,032 160,153 28,371 188,524
5 Labo 872,304 247,514 624,789 316,579 235,755 80,823 260,428 (1,280) 259,148
6 Mercedes 339,955 201,127 138,828 178,012 132,204 45,807 98,193 18,140 116,333
7 Paracale 331,541 102,942 228,600 160,063 116,616 43,447 70,813 23,238 94,050
8 San Lorenzo Ruiz 219,990 56,470 163,519 75,758 55,818 19,940 33,710 18,214 51,924
9 San Vicente 127,498 56,040 71,457 57,762 56,141 1,620 18,610 (2,928) 15,682
10 Santa Elena 411,323 151,696 259,626 130,637 96,923 33,714 131,682 19,603 151,284
11 Talisay 248,479 158,497 89,982 81,535 70,913 10,622 16,966 10,753 27,719
12 Vinzons 242,244 84,626 157,618 124,645 105,812 18,833 103,964 (31,021) 72,943
Sub-Total 4,462,600 1,566,432 2,896,168 1,872,516 1,469,549 402,967 1,191,124 98,106 1,289,231
133
Camarines Sur
1 Baao 561,474 235,030 326,443 163,640 101,445 62,195 227,746 34,127 261,874
2 Balatan 248,715 52,551 196,164 96,144 85,284 10,860 69,143 (8,421) 60,722
3 Bato 390,661 217,526 173,135 130,938 118,873 12,066 46,577 (6,828) 39,749
4 Bombon 201,246 68,045 133,201 76,402 45,930 30,472 89,836 (3,666) 86,170
5 Buhi 312,078 63,592 248,486 194,185 144,158 50,027 99,562 45,560 145,122
6 Bula 480,283 189,904 290,379 176,886 143,602 33,284 81,071 13,131 94,202
7 Cabusao 118,255 40,757 77,498 67,901 53,739 14,162 58,271 (4,134) 54,137
8 Calabanga 297,963 66,958 231,004 208,917 169,120 39,797 158,718 (25,398) 133,320
9 Camaligan 172,629 36,684 135,944 72,013 59,442 12,571 43,708 (11,907) 31,801
10 Canaman 190,588 45,961 144,627 95,286 71,236 24,050 45,081 11,579 56,660
11 Caramoan 306,724 79,322 227,402 188,783 153,789 34,994 62,646 15,390 78,036
12 Del Gallego 571,412 245,521 325,891 104,946 75,853 29,093 180,458 (14,703) 165,755
13 Gainza 114,179 40,881 73,298 51,259 42,984 8,274 20,379 19,416 39,795
14 Garchitorena 372,262 111,378 260,883 121,592 90,237 31,355 108,835 7,010 115,845
15 Goa 481,081 178,800 302,281 182,375 133,471 48,903 206,949 14,098 221,047
16 Lagonoy 277,701 99,787 177,914 175,476 144,808 30,668 149,423 13,099 162,521
17 Libmanan 1,071,109 410,387 660,723 270,911 185,751 85,160 297,926 121,940 419,866
18 Lupi 284,211 84,699 199,512 117,391 79,328 38,063 138,756 22,197 160,953
19 Magarao 151,717 56,574 95,142 80,863 68,776 12,087 46,325 (5,383) 40,941
20 Milaor 628,995 162,144 466,850 107,360 96,578 10,783 43,738 3,448 47,186
21 Minalabac 544,317 78,711 465,606 138,007 87,591 50,416 224,684 17,602 242,286
22 Nabua 584,384 243,068 341,316 209,462 153,480 55,981 122,945 19,798 142,743
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
23 Ocampo 274,455 130,471 143,983 137,400 116,254 21,146 64,850 13,002 77,852
24 Pamplona 311,127 134,124 177,002 103,042 77,099 25,943 135,498 32,462 167,960
25 Pasacao 309,091 68,933 240,158 150,043 117,650 32,393 78,156 29 78,184
26 Pili 638,070 216,282 421,787 338,226 210,782 127,445 230,737 117,018 347,755
27 Presentacion 116,520 38,507 78,013 84,988 61,382 23,606 12,818 11,539 24,357
28 Ragay 534,357 200,351 334,006 185,291 128,401 56,891 218,956 38,553 257,510
29 Sagnay 264,975 45,222 219,753 110,348 94,078 16,270 89,861 750 90,610
30 San Fernando 316,795 63,957 252,838 104,600 74,702 29,898 107,881 (22,365) 85,516
31 San Jose 187,664 52,316 135,348 104,645 85,768 18,877 44,996 (6,804) 38,191
32 Sipocot 431,722 186,986 244,735 184,734 151,396 33,338 219,720 (18,048) 201,672
33 Siruma 133,505 23,198 110,307 79,520 62,253 17,267 36,707 9,540 46,247
34 Tigaon 383,456 101,512 281,944 186,738 126,565 60,173 91,735 (21,840) 69,895
35 Tinambac 222,628 52,595 170,033 197,292 157,610 39,682 27,502 (1,648) 25,854
Sub-Total 12,486,345 4,122,736 8,363,609 4,997,604 3,769,411 1,228,193 3,882,192 430,141 4,312,334
134
Catanduanes
1 Bagamanoc 157,778 60,382 97,397 63,631 52,613 11,017 43,569 (12,274) 31,295
2 Baras 146,148 35,609 110,539 87,765 55,511 32,254 43,219 1,627 44,847
3 Bato 153,720 57,428 96,292 75,031 63,684 11,348 73,373 73 73,446
4 Caramoran 323,563 108,741 214,822 119,747 114,785 4,961 56,926 (5,014) 51,912
5 Gigmoto 99,696 32,673 67,023 72,909 59,118 13,791 48,200 (13,249) 34,950
6 Pandan 198,250 90,676 107,575 82,395 69,784 12,612 74,290 3,341 77,630
7 Panganiban 60,959 37,276 23,682 61,220 60,291 929 23,771 (3,414) 20,357
8 San Andres 296,224 91,292 204,932 120,179 95,356 24,823 93,623 (9,133) 84,490
9 San Miguel 76,877 9,304 67,573 76,765 76,495 269 45,077 (8,914) 36,162
10 Viga 143,169 54,231 88,938 91,105 72,250 18,855 93,481 (16,921) 76,560
11 Virac 582,060 93,905 488,156 228,878 191,209 37,669 279,728 (31,019) 248,710
Sub-Total 2,238,444 671,515 1,566,929 1,079,625 911,097 168,528 875,257 (94,898) 780,359
Masbate
1 Aroroy 981,311 265,233 716,077 420,257 367,978 52,279 224,341 2,288 226,630
2 Baleno 259,347 126,325 133,022 103,046 90,441 12,604 27,315 3,763 31,078
3 Balud 205,682 39,910 165,772 124,714 89,944 34,771 17,699 (7,665) 10,033
4 Batuan 163,878 78,475 85,403 63,358 49,136 14,222 44,099 (6,143) 37,955
5 Cataingan 404,422 120,596 283,826 166,328 143,030 23,298 66,640 (17,728) 48,912
6 Cawayan 438,409 89,914 348,495 178,684 162,164 16,520 72,919 (10,979) 61,940
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
7 Claveria 391,798 127,901 263,897 144,592 107,308 37,284 150,779 23,571 174,350
8 Dimasalang 268,482 63,718 204,764 131,526 89,528 41,998 45,732 (19,255) 26,477
9 Esperanza 241,713 119,734 121,979 71,578 54,049 17,529 52,511 (18,542) 33,969
10 Mandaon 278,404 41,659 236,746 136,277 130,209 6,068 96,370 (7,232) 89,138
11 Milagros 673,537 219,599 453,938 204,244 178,167 26,077 109,932 (3,232) 106,700
12 Mobo 280,773 92,133 188,640 121,919 99,735 22,184 75,585 (8,456) 67,129
13 Monreal 195,029 49,780 145,250 93,169 84,215 8,954 47,195 (5,009) 42,187
14 Palanas 244,861 61,912 182,949 102,503 88,065 14,438 56,108 1,593 57,701
15 Pio V. Corpuz 153,309 56,650 96,659 86,122 85,860 263 50,809 (20,703) 30,106
16 Placer 267,297 61,310 205,988 154,758 123,335 31,424 80,373 12,689 93,062
17 San Fernando 202,142 23,771 178,370 82,700 68,952 13,748 19,769 (3,543) 16,226
18 San Jacinto 297,811 85,575 212,237 99,532 75,076 24,456 136,326 6,328 142,655
19 San Pascual 382,550 77,799 304,751 161,660 118,212 43,448 156,372 32,102 188,474
20 Uson 424,721 141,802 282,919 148,112 104,770 43,342 157,357 28,736 186,093
Sub-Total 6,755,477 1,943,795 4,811,682 2,795,079 2,310,172 484,907 1,688,232 (17,416) 1,670,816
135
Sorsogon
1 Barcelona 191,128 45,169 145,959 88,812 85,465 3,347 38,430 (1,239) 37,192
2 Bulan 596,566 277,244 319,323 307,997 200,186 107,811 128,134 (12,796) 115,337
3 Bulusan 164,055 20,036 144,019 91,294 80,158 11,137 14,981 6,118 21,099
4 Casiguran 284,043 112,784 171,259 105,710 86,204 19,506 26,708 1,309 28,017
5 Castila 367,049 136,070 230,980 169,378 137,826 31,552 131,871 33,206 165,077
6 Donsol 367,080 127,062 240,018 168,990 150,130 18,860 174,241 21,005 195,245
7 Gubat 426,676 170,606 256,070 160,772 140,047 20,725 101,314 (14,284) 87,030
8 Irosin 389,262 159,238 230,024 205,012 168,568 36,444 87,279 5,131 92,410
9 Juban 302,796 113,932 188,864 126,636 93,941 32,695 70,050 (873) 69,177
10 Magallanes 296,783 80,214 216,569 122,016 107,030 14,986 77,704 2,131 79,835
11 Matnog 191,116 118,334 72,781 145,342 130,251 15,091 33,594 (27,326) 6,268
12 Pilar 632,344 117,032 515,312 239,577 222,916 16,661 122,159 18,653 140,812
13 Prieto Diaz 197,294 78,726 118,567 101,946 78,209 23,737 95,435 8,030 103,464
14 Sta. Magdalena 177,240 48,046 129,194 68,723 61,427 7,297 24,077 2,409 26,486
Sub-Total 4,583,431 1,604,492 2,978,940 2,102,205 1,742,359 359,847 1,125,977 41,473 1,167,450
REGIONAL TOTAL 37,718,448 11,625,259 26,093,189 15,425,356 12,137,213 3,288,143 11,088,496 483,901 11,572,398
Region VI
Aklan
1 Altavas 251,691 80,003 171,688 100,575 75,753 24,822 80,041 (6,409) 73,632
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
2 Balete 287,942 60,791 227,151 102,970 85,896 17,074 52,438 3,506 55,944
3 Banga 226,116 68,016 158,100 116,157 95,872 20,284 63,898 2,351 66,249
4 Batan 204,717 74,383 130,333 101,466 78,890 22,576 101,373 15,941 117,314
5 Buruanga 196,281 57,667 138,615 87,861 64,662 23,198 57,793 12,887 70,680
6 Ibajay 380,498 83,223 297,275 176,108 119,545 56,562 126,348 (1,111) 125,237
7 Kalibo 895,970 211,494 684,476 365,159 291,121 74,038 197,743 (3,206) 194,537
8 Lezo 105,076 18,297 86,779 60,148 42,245 17,902 38,894 (874) 38,020
9 Libacao 348,658 241,340 107,318 117,459 93,532 23,927 92,668 69,608 162,275
10 Madalag 157,432 64,342 93,090 102,005 83,186 18,819 87,895 (4,643) 83,252
11 Makato 221,151 34,994 186,157 88,921 77,120 11,800 89,662 (13,380) 76,282
12 Malay 1,159,855 327,298 832,557 486,384 428,754 57,630 553,460 34,438 587,898
13 Malinao 403,610 136,683 266,927 99,878 67,201 32,677 143,120 2,068 145,188
14 Nabas 263,257 47,845 215,412 123,967 102,134 21,834 165,094 (18,338) 146,756
136
15 New Washington 340,689 77,148 263,541 125,229 96,391 28,838 114,296 16,633 130,929
16 Numancia 306,268 74,015 232,253 120,346 81,792 38,554 94,507 4,825 99,331
17 Tangalan 224,167 56,326 167,841 103,915 65,473 38,441 73,190 (328) 72,862
Sub-Total 5,973,378 1,713,865 4,259,513 2,478,548 1,949,568 528,980 2,132,418 113,969 2,246,387
Antique
1 Anini-y 114,211 45,227 68,984 85,409 80,391 5,018 50,739 9,289 60,028
2 Barbaza 151,066 48,793 102,274 94,145 82,627 11,517 85,671 (14,318) 71,353
3 Belison 150,750 58,382 92,368 63,393 47,067 16,326 37,569 24,409 61,978
4 Bugasong 282,091 112,587 169,504 133,869 113,849 20,020 79,580 14,731 94,311
5 Caluya 2,161,141 409,724 1,751,417 1,002,888 337,739 665,149 685,970 356,289 1,042,259
6 Culasi 361,672 160,190 201,482 139,348 110,310 29,038 121,837 24,578 146,415
7 Hamtic 304,545 118,400 186,145 164,443 109,977 54,466 96,307 (3,046) 93,261
8 Laua-an 224,261 51,839 172,423 91,732 68,128 23,604 125,581 (1,497) 124,084
9 Libertad 131,061 62,704 68,357 72,367 60,590 11,777 54,900 8,063 62,963
10 Pandan 269,386 140,952 128,433 117,055 91,002 26,053 89,835 (1,143) 88,692
11 Patnongon 201,458 24,910 176,548 127,521 96,765 30,756 78,767 (7,123) 71,645
12 San Jose de Bautista 452,131 116,824 335,306 240,793 197,294 43,499 161,531 14,385 175,916
13 San Remegio 279,008 207,929 71,079 146,877 119,693 27,184 105,538 21,346 126,884
14 Sebaste 292,268 152,526 139,742 94,682 77,485 17,197 82,605 (10,749) 71,856
15 Sibalom 437,109 114,393 322,716 184,439 147,210 37,229 151,924 11,506 163,429
16 Tibiao 232,605 95,333 137,272 105,310 95,543 9,767 125,531 27,071 152,602
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
17 Tobias Fornier 231,304 73,053 158,250 106,598 89,619 16,979 95,222 494 95,715
18 Valderrama 236,464 103,918 132,546 113,871 88,133 25,738 87,141 9,593 96,734
Sub-Total 6,512,531 2,097,686 4,414,845 3,084,740 2,013,422 1,071,318 2,316,247 483,878 2,800,125
Capiz
1 Cuartero 217,332 52,947 164,385 122,294 84,929 37,365 38,378 2,539 40,917
2 Dao 89,927 19,546 70,381 100,601 82,894 17,707 29,856 9,771 39,626
3 Dumalag 311,785 74,993 236,792 96,843 82,621 14,223 60,527 (3,046) 57,481
4 Dumarao 256,236 46,091 210,145 149,134 122,603 26,531 74,017 (13,867) 60,149
5 Ivisan 262,767 80,558 182,209 94,440 73,439 21,001 126,450 7,667 134,117
6 Jamindan 224,865 63,596 161,269 152,533 125,564 26,969 55,016 7,865 62,880
7 Maayon 292,400 58,453 233,947 152,642 87,156 65,486 87,305 (38,568) 48,737
8 Mambusao 401,719 186,398 215,322 122,949 96,517 26,431 43,269 (12,900) 30,369
9 Panay 233,400 92,200 141,201 133,235 105,311 27,924 86,159 (14,567) 71,591
137
10 Panitan 147,788 51,188 96,600 112,678 99,569 13,109 68,488 (29,258) 39,230
11 Pilar 303,126 65,242 237,884 133,385 95,426 37,959 48,005 (3,711) 44,294
12 Pontevedra 203,597 43,980 159,617 133,560 114,772 18,788 66,235 (27,057) 39,178
13 President Roxas 387,155 166,191 220,965 132,257 100,916 31,340 75,442 (313) 75,129
14 Sapian 208,796 45,761 163,035 91,365 79,542 11,823 65,288 (969) 64,320
15 Sigma 200,410 59,063 141,347 103,872 90,621 13,251 68,105 (16,234) 51,871
16 Tapaz 333,120 102,544 230,576 231,937 196,263 35,674 140,163 (17,427) 122,735
Sub-Total 4,074,425 1,208,751 2,865,674 2,063,724 1,638,143 425,581 1,132,701 (150,077) 982,624
Guimaras
1 Buenavista 322,576 141,587 180,989 151,510 129,659 21,851 87,509 63,816 151,325
2 Jordan 257,492 102,796 154,696 129,008 110,573 18,436 99,741 14,657 114,398
3 Nueva Valencia 294,615 62,201 232,414 121,757 99,795 21,962 89,336 (13,658) 75,678
4 San Lorenzo 196,843 98,189 98,654 113,525 91,711 21,815 99,774 (4,752) 95,023
5 Sibunag 238,425 95,133 143,292 85,771 70,332 15,440 74,807 9,815 84,622
Sub-Total 1,309,951 499,906 810,045 601,572 502,068 99,504 451,167 69,878 521,045
Iloilo
1 Ajuy 313,042 93,849 219,193 143,728 105,009 38,719 168,801 42,730 211,531
2 Alimodian 261,181 65,867 195,314 128,690 104,242 24,448 36,312 8,301 44,614
3 Anilao 236,743 98,003 138,740 97,976 80,877 17,099 73,343 (12,315) 61,028
4 Badiangan 220,083 89,033 131,050 88,999 68,527 20,472 95,209 15,405 110,615
5 Balasan 291,215 91,906 199,309 120,055 75,576 44,479 134,710 33,902 168,612
6 Banate 235,216 57,417 177,799 113,613 83,406 30,208 89,908 6,843 96,750
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
7 Barotac Nuevo - - - - - - - - -
8 Barotac Viejo - - - - - - - - -
9 Batad 219,125 57,450 161,676 75,110 51,496 23,614 116,102 17,610 133,712
10 Bingawan 182,212 46,287 135,925 71,109 71,756 (647) 28,417 10,609 39,026
11 Cabatuan 417,780 172,876 244,904 189,343 142,511 46,832 130,357 8,901 139,258
12 Calinog 425,534 139,401 286,134 275,692 199,355 76,337 138,168 (4,755) 133,414
13 Carles 469,017 240,154 228,864 190,193 138,360 51,833 50,658 92,355 143,013
14 Concepcion 294,785 136,510 158,275 129,078 105,581 23,497 112,525 12,753 125,278
15 Dingle 598,658 126,122 472,536 153,001 105,500 47,501 107,387 (14,982) 92,405
16 Dueñas 255,602 82,020 173,582 108,033 86,357 21,677 99,926 11,078 111,004
17 Dumangas 493,691 109,749 383,942 181,514 145,967 35,547 173,590 17,701 191,291
18 Estancia 247,560 103,363 144,197 145,055 104,996 40,059 112,526 8,919 121,446
19 Guimbal 315,082 69,248 245,834 110,006 67,000 43,007 172,324 11,594 183,918
20 Igbaras 307,114 87,949 219,164 110,110 77,942 32,168 131,398 (1,690) 129,707
21 Janiuay 442,250 103,457 338,793 182,385 144,243 38,142 161,884 45,639 207,523
138
22 Lambunao 525,886 224,847 301,039 210,308 159,692 50,616 109,647 61,474 171,121
23 Leganes 287,523 101,005 186,517 115,544 81,780 33,763 82,952 29,246 112,198
24 Lemery 275,723 89,801 185,922 101,429 83,881 17,548 133,249 7,820 141,069
25 Leon 454,033 99,441 354,591 152,910 109,521 43,389 189,806 14,203 204,010
26 Maasin 273,503 91,052 182,451 116,706 82,179 34,527 130,147 16,856 147,003
27 Miag-ao 522,832 174,697 348,135 187,013 133,963 53,050 204,270 27,225 231,495
28 Mina 399,072 130,113 268,959 87,735 61,229 26,506 83,670 (13,302) 70,368
29 New Lucena - - - - - - - - -
30 Oton 737,397 233,121 504,275 253,839 168,013 85,826 233,080 46,264 279,344
31 Pavia 719,952 210,061 509,891 248,820 137,646 111,174 295,561 60,083 355,644
32 Pototan 577,833 195,256 382,577 206,412 134,732 71,680 265,825 56,355 322,180
33 San Dionisio 288,487 102,084 186,404 121,055 85,458 35,597 110,988 16,833 127,821
34 San Enrique 118,368 66,091 52,277 116,812 107,410 9,402 34,765 18,091 52,856
35 San Joaquin 540,353 115,900 424,453 160,332 88,411 71,922 325,300 35,905 361,205
36 San Miguel 348,970 102,640 246,330 102,558 68,034 34,524 144,372 26,877 171,248
37 San Rafael 284,630 106,234 178,396 96,809 47,341 49,467 100,263 20,758 121,021
38 Sara 182,889 102,240 80,649 152,566 141,961 10,605 30,606 (3,712) 26,894
39 Sta. Barbara 554,751 209,186 345,565 195,860 129,476 66,384 205,110 33,501 238,610
40 Tigbauan 412,829 112,400 300,429 160,131 116,218 43,913 162,060 42,463 204,523
41 Tubungan 218,452 57,400 161,052 85,372 65,689 19,684 68,007 1,632 69,639
42 Zarraga 310,724 117,401 193,322 95,681 79,273 16,409 62,783 (8,043) 54,740
Sub-Total 14,260,098 4,611,633 9,648,465 5,581,582 4,040,607 1,540,976 5,106,008 801,125 5,907,133
REGIONAL TOTAL 32,130,383 10,131,841 21,998,542 13,810,166 10,143,808 3,666,358 11,138,541 1,318,772 12,457,314
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
Region VII
Bohol
1 Albuquerque 144,357 44,933 99,423 64,397 45,204 19,193 75,469 5,986 81,456
2 Alicia 280,472 97,444 183,028 108,882 92,060 16,822 98,352 15,613 113,965
3 Anda 160,911 44,833 116,078 80,769 78,886 1,883 46,255 (7,423) 38,833
4 Antequera 235,297 83,285 152,012 105,843 92,667 13,176 55,948 (5,642) 50,305
5 Baclayon 130,450 49,813 80,637 88,410 80,247 8,162 85,182 (4,897) 80,284
6 Balilihan 269,794 112,221 157,573 120,980 101,621 19,359 120,119 (1,350) 118,769
7 Batuan 239,842 82,150 157,692 65,879 51,655 14,224 136,549 (1,720) 134,829
8 Bien Unido 148,707 22,690 126,017 99,721 89,560 10,161 47,743 (18,413) 29,329
9 Bilar 189,083 52,497 136,585 106,574 94,258 12,316 54,754 (4,143) 50,612
10 Buenavista 296,977 112,752 184,226 158,968 131,877 27,091 70,637 17,937 88,574
139
11 Calape 371,349 52,450 318,898 185,310 154,812 30,498 104,067 (7,068) 96,999
12 Candijay 177,071 59,154 117,917 149,059 138,025 11,035 38,860 (2,907) 35,953
13 Carmen 619,671 217,835 401,837 267,231 234,041 33,190 198,878 43,337 242,215
14 Catigbian 374,979 69,380 305,599 203,304 86,974 116,329 133,353 4,674 138,027
15 Clarin 298,601 75,850 222,750 89,549 79,977 9,572 55,032 264 55,296
16 Corella 112,327 29,097 83,230 62,674 49,693 12,981 45,780 1,795 47,575
17 Cortes 175,921 46,917 129,004 81,878 61,687 20,191 94,163 19,050 113,213
18 Dagohoy 204,081 91,230 112,851 92,815 88,123 4,692 66,703 430 67,132
19 Danao 289,066 142,231 146,835 124,005 96,116 27,889 104,401 4,395 108,796
20 Dauis 314,598 56,957 257,641 142,003 103,815 38,188 143,559 27,465 171,024
21 Dimiao 252,760 88,597 164,163 83,946 59,720 24,226 84,563 30,457 115,020
22 Duero 176,576 34,525 142,051 96,233 72,549 23,684 72,973 (14,940) 58,034
23 Garcia-Hernandez 194,309 42,166 152,143 105,346 78,519 26,827 98,263 (13,188) 85,075
24 Getafe 290,303 75,510 214,793 117,095 86,249 30,846 132,556 20,506 153,062
25 Guindulman 433,950 129,022 304,928 127,912 114,788 13,124 111,287 (5,517) 105,770
26 Inabanga 613,812 209,466 404,346 165,566 98,296 67,270 189,888 36,952 226,840
27 Jagna 240,109 59,073 181,036 146,262 117,284 28,978 109,566 14,696 124,262
28 Lila 180,074 57,788 122,286 80,460 62,353 18,108 56,810 357 57,167
29 Loay 169,668 67,872 101,796 80,653 64,713 15,940 90,249 2,314 92,563
30 Loboc 268,287 70,227 198,060 166,476 122,900 43,577 106,076 39,919 145,995
31 Loon 598,353 168,161 430,192 188,692 117,936 70,756 266,706 13,464 280,170
32 Mabini 252,637 53,056 199,581 126,674 108,245 18,429 71,062 1,040 72,102
33 Maribojoc 295,756 112,917 182,838 158,340 79,105 79,235 122,177 (13,880) 108,298
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
34 Panglao 580,546 142,524 438,021 191,771 125,381 66,391 238,340 39,750 278,090
35 Pilar 248,627 138,494 110,133 125,440 105,586 19,854 77,008 13,803 90,811
36 President Carlos P. Garcia 186,248 53,450 132,797 114,651 102,792 11,859 54,945 7,383 62,328
37 Sagbayan 313,899 43,521 270,377 111,392 107,845 3,547 48,812 (12,682) 36,129
38 San Isidro 203,349 87,461 115,888 57,442 52,444 4,999 54,614 13,703 68,317
39 San Miguel 247,996 82,670 165,325 103,345 94,725 8,621 73,742 18,412 92,154
40 Sevilla 315,299 96,246 219,053 154,570 61,124 93,445 87,056 (13,485) 73,571
41 Sierra-Bullones 332,599 82,582 250,016 134,014 115,439 18,576 76,108 (7,891) 68,217
42 Sikatuna 168,273 52,760 115,513 63,022 54,129 8,893 64,097 (6,558) 57,538
43 Talibon 549,805 106,532 443,273 286,101 233,312 52,789 175,580 (9,532) 166,048
44 Trinidad 368,114 79,771 288,343 206,294 157,762 48,532 147,314 (19,482) 127,832
45 Tubigon 571,904 141,899 430,005 222,278 199,148 23,130 97,087 18,924 116,011
46 Ubay 437,918 137,070 300,848 275,117 211,321 63,796 191,611 10,548 202,159
47 Valencia 463,574 56,463 407,111 114,958 77,356 37,602 186,948 27,788 214,735
140
Sub-Total 13,988,297 4,013,544 9,974,753 6,202,302 4,832,318 1,369,985 4,861,242 280,244 5,141,486
Cebu
1 Alcantara 187,949 49,320 138,629 64,101 48,533 15,567 85,597 (5,050) 80,547
2 Alcoy 313,535 73,349 240,186 87,396 59,844 27,552 152,559 (424) 152,134
3 Alegria 245,392 62,431 182,960 189,958 149,337 40,621 79,257 (9,178) 70,079
4 Aloquinsan 245,473 61,143 184,330 95,103 65,336 29,767 142,579 18,358 160,937
5 Argao - - - - - - - - -
6 Asturias 396,330 143,217 253,113 180,345 154,883 25,462 121,877 29,974 151,851
7 Badian 471,571 135,217 336,354 166,882 109,454 57,428 211,645 42,087 253,732
8 Balamban 1,222,838 214,328 1,008,511 421,616 285,517 136,099 389,329 53,486 442,816
9 Bantayan 452,997 114,258 338,739 232,482 199,271 33,211 216,831 (42,117) 174,714
10 Barili 435,662 150,212 285,450 205,987 175,410 30,577 152,089 22,096 174,185
11 Boljo-on 292,698 105,635 187,063 85,147 58,684 26,463 112,228 22,228 134,456
12 Borbon - - - - - - - - -
13 Carmen 535,127 98,872 436,255 175,399 118,662 56,736 201,402 26,371 227,773
14 Catmon 364,077 57,461 306,616 111,248 67,978 43,271 211,341 7,221 218,562
15 Compostela 379,234 103,273 275,961 159,728 114,040 45,688 111,691 50,890 162,581
16 Consolacion - - - - - - - - -
17 Cordova - - - - - - - - -
18 Daan Bantayan 526,204 111,798 414,406 228,428 171,936 56,492 242,423 50,967 293,389
19 Dalaguete 517,126 172,629 344,497 192,590 163,247 29,343 116,288 18,554 134,842
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
20 Dumanjug 438,620 138,165 300,455 170,920 132,705 38,215 155,137 26,104 181,241
21 Ginatilan 200,145 51,034 149,111 84,725 65,909 18,815 63,603 (3,842) 59,761
22 Liloan 836,464 312,001 524,462 317,792 242,596 75,195 261,243 57,156 318,398
23 Madridejos - - - - - - - - -
24 Malabuyoc 264,145 90,517 173,628 140,831 104,935 35,896 84,345 49,341 133,686
25 Medellin 305,516 140,931 164,585 206,889 195,598 11,291 54,868 (8,334) 46,534
26 Minglanilla 1,262,800 244,634 1,018,166 379,879 174,445 205,434 671,841 112,664 784,505
27 Moalboal - - - - - - - - -
28 Oslob 784,598 92,442 692,156 282,106 103,373 178,733 440,989 165,623 606,612
29 Pilar 178,477 65,910 112,567 59,856 46,531 13,325 66,778 12,720 79,498
30 Pinamungahan 574,107 153,160 420,947 202,258 136,670 65,587 212,425 20,907 233,333
31 Poro 276,467 141,647 134,820 123,812 97,295 26,517 72,465 21,046 93,512
32 Ronda - - - - - - - - -
33 Samboan 289,541 36,914 252,628 106,994 69,391 37,602 80,617 5,474 86,091
141
34 San Fernando 544,166 84,458 459,707 225,926 174,763 51,162 181,805 25,182 206,987
35 San Francisco - - - - - - - - -
36 San Remegio 337,814 131,478 206,336 183,555 175,047 8,508 60,915 1,646 62,561
37 Santa Fe 241,992 46,780 195,212 114,810 93,713 21,097 85,412 (10,961) 74,451
38 Santander 265,281 73,971 191,310 145,114 108,748 36,365 82,969 18,483 101,453
39 Sibonga 465,145 60,763 404,381 161,474 116,283 45,191 165,418 27,144 192,561
40 Sogod 345,526 55,645 289,882 155,902 111,593 44,310 92,531 (20,857) 71,675
41 Tabogon 271,716 97,628 174,088 142,656 128,364 14,291 37,730 (5,679) 32,051
42 Tabuelan 341,722 130,182 211,540 166,425 103,567 62,858 160,819 (2,681) 158,138
43 Tuburan 653,527 288,127 365,400 190,194 155,518 34,677 266,632 50,758 317,390
44 Tudela 121,244 41,642 79,601 81,124 69,349 11,775 12,309 25,801 38,110
Sub-Total 15,585,225 4,131,172 11,454,053 6,239,650 4,548,529 1,691,121 5,857,987 853,158 6,711,146
Siquijor
1 Enrique Villanueva 106,382 52,546 53,836 49,519 42,192 7,327 48,364 15,661 64,025
2 Larena 224,359 108,148 116,211 102,024 83,841 18,182 76,339 12,492 88,832
3 Lazi - - - - - - - - -
4 Maria 100,450 41,278 59,172 67,804 57,766 10,038 56,314 18,627 74,941
5 San Juan 225,995 73,518 152,477 70,719 58,620 12,099 127,860 11,879 139,739
6 Siquijor 294,319 80,694 213,625 122,241 93,930 28,311 88,687 23,411 112,098
Sub-Total 951,506 356,183 595,322 412,306 336,348 75,958 397,563 82,071 479,634
REGIONAL TOTAL 30,525,028 8,500,899 22,024,128 12,854,258 9,717,195 3,137,063 11,116,792 1,215,473 12,332,266
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
Region VIII
Biliran
1 Almeria 152,917 58,976 93,941 80,446 78,280 2,165 38,975 12,498 51,473
2 Biliran 208,606 80,618 127,989 78,741 57,975 20,766 81,041 10,997 92,038
3 Cabucgayan 182,746 83,536 99,210 98,954 88,487 10,467 23,387 21,837 45,225
4 Caibiran 193,115 126,036 67,079 90,513 72,533 17,980 60,974 15,421 76,395
5 Culaba 148,085 96,219 51,866 89,443 79,380 10,064 26,321 12,830 39,151
6 Kawayan 178,353 61,558 116,795 89,471 77,718 11,753 40,048 3,823 43,871
7 Maripipi 145,509 70,706 74,803 54,220 41,011 13,209 79,294 19,386 98,680
8 Naval 283,384 99,209 184,176 171,717 168,513 3,204 61,483 22,005 83,488
Sub-Total 1,492,717 676,858 815,859 753,506 663,898 89,608 411,523 118,797 530,320
Eastern Samar
142
1 Arteche 190,789 55,256 135,533 120,902 85,525 35,377 25,480 3,762 29,242
2 Balangiga 277,988 76,710 201,278 142,398 72,661 69,738 67,542 24,150 91,692
3 Balangkayan 172,449 111,741 60,708 81,006 77,183 3,823 17,200 30,234 47,434
4 Can-avid 348,995 164,109 184,885 110,113 79,326 30,788 48,126 7,628 55,754
5 Dolores 505,187 236,984 268,204 149,409 140,827 8,582 106,873 (37,860) 69,013
6 Gen. Mcarthur 184,660 23,246 161,414 80,518 60,644 19,874 78,802 (10,965) 67,838
7 Giporlos 247,804 68,350 179,454 66,247 51,700 14,547 45,386 (14,423) 30,964
8 Guiuan 651,182 95,960 555,222 159,079 122,985 36,094 176,774 (63,339) 113,436
9 Hernani 172,387 32,857 139,530 91,045 50,487 40,558 51,388 (5,515) 45,873
10 Jipapad 109,997 24,706 85,291 81,457 72,335 9,122 71,649 (21,559) 50,090
11 Lawa-an 206,470 123,459 83,011 79,298 69,068 10,230 45,125 4,774 49,898
12 Llorente 420,445 129,891 290,555 239,481 142,163 97,318 199,189 (57,383) 141,806
13 Maslog 166,849 43,338 123,511 77,003 48,840 28,163 53,318 22,951 76,268
14 Maydolong 197,355 65,709 131,646 119,105 98,859 20,247 60,866 17,991 78,857
15 Mercedes 117,076 44,236 72,839 43,882 26,115 17,767 69,504 4,692 74,196
16 Oras 160,974 86,396 74,577 157,728 145,994 11,734 23,145 14,479 37,624
17 Quinapondan 251,346 142,278 109,067 109,633 73,528 36,105 61,606 6,720 68,326
18 Salcedo 159,147 44,665 114,482 103,677 76,108 27,569 52,679 (2,646) 50,033
19 San Julian 220,224 62,195 158,029 118,776 112,724 6,052 71,592 8,299 79,890
20 San Policarpio 154,111 62,885 91,226 66,080 49,297 16,784 60,756 2,694 63,450
21 Sulat 177,068 46,397 130,671 106,835 96,756 10,079 56,441 (4,825) 51,616
22 Taft 171,119 51,033 120,086 116,420 81,016 35,404 60,332 (1,020) 59,312
Sub-Total 5,263,620 1,792,402 3,471,218 2,420,095 1,834,142 585,953 1,503,773 (71,161) 1,432,612
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
Leyte
1 Abuyog 840,660 181,301 659,358 326,860 252,578 74,282 199,230 25,311 224,540
2 Alang-alang 530,854 273,120 257,734 187,736 151,379 36,357 147,504 41,317 188,821
3 Albuera 519,496 80,137 439,359 179,191 112,536 66,655 228,771 41,624 270,395
4 Babatngon 223,514 102,361 121,153 116,349 97,137 19,212 88,997 33,525 122,522
5 Barugo 279,730 117,076 162,654 116,900 103,899 13,001 103,119 18,432 121,551
6 Bato 275,282 78,786 196,496 155,482 145,300 10,181 64,637 (27,873) 36,764
7 Burauen 643,877 179,399 464,478 218,008 153,360 64,649 278,846 14,726 293,572
8 Calubian 233,017 136,292 96,725 113,424 89,478 23,946 26,115 5,925 32,040
9 Capoocan 428,807 125,828 302,980 119,187 89,016 30,171 204,871 (3,695) 201,176
10 Carigara 489,511 135,060 354,451 151,649 99,524 52,125 184,652 41,428 226,081
11 Dagami 353,732 66,066 287,666 191,575 114,355 77,220 134,042 (16,528) 117,514
12 Dulag 378,556 86,639 291,917 143,648 105,326 38,322 165,014 (3,862) 161,151
13 Hilongos 644,640 122,673 521,967 238,138 175,769 62,369 137,394 7,865 145,259
143
14 Hindang 344,679 92,223 252,457 120,556 98,666 21,890 158,267 (18,787) 139,480
15 Inopacan 243,403 72,264 171,139 151,983 135,617 16,366 94,435 (8,048) 86,387
16 Isabel 697,533 378,052 319,481 276,468 244,144 32,324 77,965 (2,328) 75,637
17 Jaro 534,093 173,052 361,042 232,320 128,261 104,059 142,380 (21,636) 120,744
18 Javier 648,432 332,443 315,988 192,373 177,709 14,664 155,425 (27,144) 128,281
19 Julita 295,441 99,340 196,100 96,576 62,387 34,189 92,675 (26,149) 66,526
20 Kananga 1,186,594 579,164 607,430 274,518 217,010 57,507 325,607 646 326,253
21 La Paz 274,041 135,954 138,088 80,194 69,519 10,674 73,965 265 74,230
22 Leyte 447,586 176,996 270,590 136,791 107,152 29,639 151,510 56,883 208,393
23 Mahaplag 266,595 162,851 103,744 114,703 101,942 12,761 61,450 4,103 65,553
24 Matag-ob 267,392 70,882 196,510 85,990 71,898 14,093 113,623 7,343 120,966
25 Matalom 394,939 134,636 260,303 127,937 97,297 30,640 164,104 11,144 175,248
26 Mayorga 148,221 42,844 105,377 68,931 76,735 (7,804) 44,104 8,711 52,815
27 McArthur 131,759 21,815 109,944 95,871 94,241 1,630 33,894 (18,689) 15,205
28 Merida 269,950 100,130 169,821 103,895 78,818 25,077 116,511 21,391 137,902
29 Palo 809,226 311,009 498,217 185,162 144,667 40,495 368,103 70,180 438,283
30 Palompon 599,868 226,525 373,343 238,233 185,847 52,386 122,433 5,470 127,903
31 Pastrana 221,515 105,242 116,273 74,148 55,508 18,639 51,945 24,369 76,314
32 San Isidro 431,455 239,993 191,462 184,902 122,137 62,764 48,919 46,713 95,632
33 San Miguel 285,139 105,615 179,525 85,265 62,425 22,840 62,697 31,476 94,174
34 Sta. Fe 218,418 38,885 179,533 80,655 60,740 19,915 85,639 5,712 91,351
35 Tabango 359,573 147,916 211,658 176,191 105,630 70,561 47,119 28,447 75,567
36 Tabon-Tabon 135,146 66,227 68,919 56,687 52,477 4,210 75,884 (11,260) 64,624
37 Tanauan 469,594 105,448 364,147 173,794 138,571 35,223 190,120 19,964 210,084
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
38 Tolosa 202,102 60,340 141,762 73,338 58,860 14,478 33,737 9,220 42,958
39 Tunga 134,797 67,696 67,101 51,117 38,437 12,681 16,084 25,638 41,722
40 Vilaba 301,790 153,129 148,660 144,309 122,981 21,327 141,092 (11,818) 129,274
Sub-Total 16,160,958 5,885,408 10,275,549 5,941,052 4,599,333 1,341,719 5,012,879 410,013 5,422,892
Northern Samar
1 Allen 284,569 144,961 139,608 99,317 84,325 14,992 7,509 7,704 15,212
2 Biri 146,021 58,055 87,966 61,358 51,539 9,818 44,162 3,403 47,565
3 Bobon 292,445 98,192 194,253 157,657 139,096 18,560 41,825 12,419 54,244
4 Capul 136,338 39,313 97,025 58,754 49,516 9,238 37,509 (2,324) 35,185
5 Catarman 762,223 155,299 606,924 408,266 356,835 51,431 81,918 (6,479) 75,439
6 Catubig 293,401 107,928 185,473 175,038 153,098 21,940 161,383 9,449 170,831
7 Gamay 346,925 117,335 229,590 107,928 87,893 20,036 50,406 (7,175) 43,232
8 Laoang 518,557 150,306 368,252 186,502 115,635 70,867 212,703 44,087 256,790
144
9 Lapinig 127,656 24,269 103,386 106,879 84,386 22,492 53,871 (5,165) 48,707
10 Las Navas 338,599 139,110 199,488 169,304 128,586 40,718 93,193 16,341 109,534
11 Lavezares 264,431 58,629 205,802 97,072 74,072 22,999 64,540 (9,813) 54,726
12 Lope de Vega 189,174 50,272 138,902 123,505 86,947 36,558 58,345 817 59,162
13 Mapanas 249,688 42,776 206,912 79,789 68,302 11,487 70,359 (10,355) 60,004
14 Mondragon 436,943 129,814 307,129 153,958 94,054 59,904 181,013 4,453 185,467
15 Palapag 371,510 88,412 283,098 132,873 93,261 39,611 141,835 14,632 156,467
16 Pambujan 224,684 42,572 182,113 117,964 104,879 13,085 87,338 (17,701) 69,637
17 Rosario 121,359 70,215 51,144 51,949 43,917 8,032 27,023 12,309 39,332
18 San Antonio 99,918 50,443 49,475 50,522 39,861 10,661 49,781 (3,188) 46,592
19 San Isidro 325,952 112,317 213,635 122,316 99,312 23,005 88,569 3,749 92,318
20 San Jose 155,961 42,772 113,189 74,145 64,714 9,431 68,325 (2,793) 65,532
21 San Roque 242,615 50,083 192,531 115,182 89,481 25,701 102,870 (9,041) 93,828
22 San Vicente 103,586 41,233 62,353 45,968 38,313 7,655 42,203 11,930 54,133
23 Silvino Lubos 243,504 49,111 194,393 96,776 70,636 26,140 76,585 (16,428) 60,157
24 Victoria 314,772 120,817 193,955 111,147 91,589 19,559 68,938 (11,741) 57,197
Sub-Total 6,590,830 1,984,235 4,606,595 2,904,168 2,310,248 593,920 1,912,202 39,092 1,951,294
Samar
1 Almagro - - - - - - - - -
2 Basey 631,116 144,227 486,888 222,221 201,164 21,057 111,781 57,573 169,354
3 Calbiga 310,906 61,041 249,865 126,007 115,481 10,526 45,381 3,210 48,591
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
4 Daram 351,802 85,669 266,133 137,710 113,060 24,650 88,103 17,253 105,355
5 Gandara 282,969 18,582 264,387 197,469 167,769 29,701 25,028 (6,812) 18,216
6 Hinabangan 259,465 55,969 203,496 125,077 82,640 42,438 51,848 19,176 71,024
7 Jiabong 96,155 20,538 75,617 70,477 56,717 13,760 21,981 (5,619) 16,362
8 Marabut 397,718 44,465 353,253 206,635 88,014 118,621 50,688 (9,680) 41,008
9 Matuguinao 134,573 26,775 107,797 70,888 51,840 19,048 34,811 33,791 68,602
10 Motiong 153,824 44,812 109,012 93,491 82,574 10,917 36,052 1,752 37,804
11 Pagsanghan 156,518 28,254 128,264 72,825 51,830 20,995 27,377 (6,871) 20,505
12 Paranas 404,512 78,470 326,042 170,469 117,936 52,533 80,272 (2,871) 77,401
13 Pinabacdao 203,922 74,446 129,476 100,276 75,737 24,539 44,971 17,615 62,586
14 San Jorge 184,295 68,893 115,402 98,841 78,822 20,019 75,339 (39,699) 35,641
15 San Jose de Buan 195,563 53,247 142,316 100,930 80,168 20,763 68,538 9,747 78,285
16 San Sebastian 139,957 49,937 90,020 53,955 41,999 11,956 39,416 18,548 57,964
17 Sta. Margarita 211,743 132,631 79,111 105,716 89,396 16,320 30,681 3,737 34,419
145
18 Sta. Rita 543,662 281,278 262,384 199,219 156,487 42,732 93,077 4,154 97,231
19 Sto. Niño 214,547 55,332 159,215 56,878 41,395 15,483 65,573 (4,723) 60,850
20 Tagapul-an 66,923 12,508 54,415 49,018 31,139 17,879 7,063 3,750 10,813
21 Talalora 186,326 74,170 112,155 47,523 39,534 7,989 47,089 14,759 61,848
22 Tarangnan 213,502 43,596 169,907 102,014 80,883 21,131 55,266 4,163 59,429
23 Villareal 216,464 96,097 120,366 107,346 83,675 23,672 38,861 7,688 46,550
24 Zumarraga 90,089 48,723 41,366 88,862 75,381 13,480 24,442 18,881 43,323
Sub-Total 5,646,547 1,599,660 4,046,887 2,603,846 2,003,640 600,206 1,163,639 159,522 1,323,162
Southern Leyte
1 Anahawan 169,832 99,943 69,888 63,481 56,685 6,796 45,226 3,390 48,616
2 Bontoc 225,034 100,937 124,097 97,983 87,139 10,844 55,907 (475) 55,432
3 Hinunangan 235,240 85,062 150,179 120,736 86,963 33,773 75,527 10,699 86,227
4 Hinundayan 167,184 63,211 103,973 66,322 56,318 10,004 57,116 7,546 64,662
5 Libagon 255,870 64,527 191,343 89,590 75,209 14,381 39,768 17,704 57,472
6 Liloan 319,587 74,356 245,232 89,950 61,961 27,989 114,233 (7,848) 106,385
7 Limasawa 161,819 48,759 113,060 48,336 46,828 1,508 60,528 (9,750) 50,778
8 Macrohon 229,789 66,098 163,691 109,040 91,692 17,347 91,070 6,764 97,834
9 Malitbog 219,516 46,095 173,420 83,982 59,255 24,727 45,201 3,644 48,845
10 Padre Burgos 163,351 82,365 80,986 59,695 47,703 11,992 33,077 12,303 45,380
11 Pintuyan 200,366 65,530 134,836 55,284 36,467 18,818 78,161 6,138 84,299
12 Saint Bernard 260,547 72,863 187,685 118,482 86,711 31,771 61,744 13,111 74,856
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
13 San Francisco 198,992 81,570 117,422 65,702 45,698 20,004 51,660 12,009 63,669
14 San Juan 174,339 75,896 98,442 74,511 63,519 10,992 99,909 3,295 103,204
15 San Ricardo 196,103 54,470 141,633 60,861 38,661 22,200 65,698 16,631 82,329
16 Silago 238,084 38,464 199,620 84,837 68,739 16,098 40,198 (4,874) 35,325
17 Sogod 425,211 199,798 225,413 165,422 158,927 6,496 51,824 13,827 65,650
18 Tomas Oppus 154,469 77,139 77,330 67,541 55,432 12,109 64,730 (2,782) 61,948
Sub-Total 3,995,332 1,397,081 2,598,252 1,521,754 1,223,906 297,848 1,131,578 101,333 1,232,911
REGIONAL TOTAL 39,150,004 13,335,644 25,814,360 16,144,420 12,635,167 3,509,253 11,135,595 757,596 11,893,190
Region IX
Zamboanga del Norte

1 Baliguian 398,267 219,716 178,550 129,523 92,428 37,095 97,638 (5,260) 92,377
2 Godod 246,373 106,346 140,027 99,251 88,304 10,946 53,753 10,249 64,002
146
3 Gutalac 221,195 45,060 176,135 176,697 163,116 13,581 30,407 9,519 39,926
4 Jose Dalman 189,208 59,066 130,142 109,544 101,090 8,454 46,339 (6,006) 40,333
5 Kalawit 176,763 34,795 141,968 113,632 109,295 4,337 59,957 (14,246) 45,711
6 Katipunan 324,308 71,929 252,379 224,876 197,823 27,054 141,382 10,350 151,732
7 Labason 377,652 81,349 296,303 154,174 138,386 15,788 93,027 (19,026) 74,001
8 La Libertad 160,308 53,045 107,263 63,238 53,297 9,941 53,483 (4,374) 49,109
9 Leon B. Postigo 166,103 64,476 101,627 146,543 132,716 13,827 74,018 5,286 79,303
10 Liloy 268,404 80,423 187,981 146,501 123,942 22,559 60,968 12,253 73,221
11 Manukan 478,767 134,601 344,166 199,952 153,649 46,304 127,462 (2,679) 124,783
12 Mutia 238,578 70,307 168,271 93,087 70,485 22,602 62,316 12,681 74,997
13 Piñan 291,661 63,847 227,814 102,712 95,129 7,583 46,400 12,983 59,383
14 Polanco 329,220 94,971 234,249 131,195 107,229 23,966 91,173 (617) 90,556
15 Pres. Manuel A.Roxas 415,700 130,096 285,603 216,651 163,871 52,779 102,011 20,285 122,296
16 Rizal 179,093 59,522 119,571 102,583 92,397 10,186 61,053 (1,101) 59,952
17 Salug 177,196 56,009 121,188 139,530 117,055 22,475 92,228 (10,705) 81,524
18 Sergio Osmeña Sr. 396,306 100,544 295,762 218,983 153,082 65,901 84,241 (2,265) 81,977
19 Siayan 506,580 154,090 352,491 173,034 136,559 36,475 195,283 3,939 199,222
20 Sibuco 358,794 144,023 214,771 206,434 174,876 31,558 80,723 (61,366) 19,357
21 Sibutad 190,791 71,222 119,569 107,763 74,667 33,095 98,104 (4,502) 93,601
22 Sindangan 592,869 227,567 365,302 371,639 286,502 85,137 227,908 709 228,618
23 Siocon 658,226 243,856 414,370 202,915 189,204 13,711 91,124 (15,399) 75,724
24 Sirawai 273,233 101,408 171,825 116,545 115,618 927 45,877 1,341 47,218
25 Tampilisan 276,581 127,590 148,991 108,265 103,406 4,859 60,058 (7,115) 52,943
Sub-Total 7,892,178 2,595,860 5,296,318 3,855,269 3,234,125 621,143 2,176,932 (55,068) 2,121,865
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
Zamboanga del Sur

1 Aurora 709,858 374,206 335,652 197,014 123,930 73,084 245,219 (9,410) 235,809
2 Bayog 317,430 149,160 168,271 189,153 155,197 33,955 68,020 23,860 91,879
3 Dimataling 185,280 91,917 93,362 102,799 88,558 14,241 82,019 2,790 84,809
4 Dinas 336,189 152,999 183,189 113,913 92,514 21,398 104,764 13,764 118,528
5 Dumalinao 358,641 130,061 228,580 113,545 87,866 25,678 119,835 39,287 159,122
6 Dumingag 368,333 146,045 222,288 180,225 152,551 27,674 120,911 16,256 137,167
7 Guipos 226,370 118,677 107,693 85,330 74,480 10,850 42,901 (13,161) 29,740
8 Josefina 305,268 101,022 204,246 75,490 48,355 27,135 75,492 19,574 95,066
9 Kumalarang 482,853 257,498 225,356 126,278 104,022 22,257 70,566 12,117 82,682
10 Labangan 333,705 101,317 232,389 137,683 105,197 32,487 91,599 23,919 115,519
11 Lakewood 198,007 84,735 113,271 97,405 86,770 10,634 43,067 (4,905) 38,162
12 Lapuyan 402,412 140,138 262,275 129,137 96,515 32,621 134,361 3,631 137,992
147
13 Mahayag 418,230 180,873 237,357 169,980 133,255 36,726 138,043 31,288 169,330
14 Margosatubig 561,544 298,593 262,951 123,708 76,421 47,287 113,120 69,307 182,427
15 Midsalip 463,303 146,566 316,736 109,606 78,004 31,602 126,369 56,784 183,154
16 Molave 750,902 182,872 568,030 218,187 139,287 78,901 202,506 60,960 263,466
17 Pitogo 238,894 161,836 77,058 99,654 89,462 10,191 49,820 10,674 60,494
18 Ramon Magsaysay 315,838 135,374 180,464 105,399 89,099 16,300 107,397 4,279 111,676
19 San Miguel 260,049 173,828 86,221 93,187 75,363 17,824 79,571 604 80,175
20 San Pablo 283,767 158,038 125,729 98,532 78,099 20,433 66,307 11,584 77,891
21 Sominot 184,669 47,265 137,404 79,450 77,149 2,302 46,959 10,314 57,273
22 Tabina 299,335 133,702 165,632 82,338 73,570 8,768 61,713 (16,702) 45,011
23 Tambulig 239,785 110,749 129,036 114,738 101,063 13,676 90,462 13,142 103,604
24 Tigbao 358,521 241,447 117,074 82,964 72,790 10,174 75,840 6,329 82,169
25 Tukuran 491,287 149,631 341,656 131,711 89,570 42,142 137,273 12,845 150,118
26 Vincenzo Sagun 193,716 56,762 136,954 102,399 68,775 33,624 55,258 8,033 63,290
Sub-Total 9,284,185 4,025,310 5,258,875 3,159,826 2,457,862 701,963 2,549,393 407,159 2,956,552
Zamboanga Sibugay
1 Alicia 461,187 232,846 228,341 117,982 103,882 14,100 93,027 (17,515) 75,512
2 Buug 473,489 148,572 324,916 137,323 101,302 36,022 73,830 26,793 100,622
3 Diplahan 292,380 87,580 204,800 134,560 116,630 17,930 68,431 (15,232) 53,199
4 Imelda 294,861 111,881 182,980 104,967 95,061 9,906 61,536 (3,494) 58,042
5 Ipil 938,912 205,507 733,405 256,708 233,560 23,148 175,187 (17,160) 158,027
6 Kabasalan 496,347 198,659 297,688 164,136 134,727 29,408 138,074 (9,774) 128,300
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
7 Mabuhay 343,406 302,454 40,952 106,278 100,105 6,173 74,268 (2,858) 71,410
8 Malangas 413,162 158,337 254,824 124,910 95,853 29,056 189,035 (19,228) 169,807
9 Naga 271,989 71,211 200,778 194,521 157,528 36,993 51,195 2,210 53,404
10 Olutanga 191,060 33,247 157,813 106,300 91,613 14,688 61,030 (17,551) 43,479
11 Payao 357,415 115,133 242,281 124,620 103,977 20,644 74,108 (14,946) 59,162
12 RosellerT. Lim 283,459 149,425 134,034 150,979 122,329 28,650 102,730 4,030 106,759
13 Siay 406,528 110,445 296,083 165,610 134,803 30,808 20,626 (8,000) 12,627
14 Talusan 313,003 88,798 224,205 91,172 77,505 13,668 77,179 (19,726) 57,453
15 Titay 386,244 145,228 241,016 211,942 180,522 31,419 77,987 (14,264) 63,724
16 Tungawan 455,843 265,561 190,282 296,608 271,826 24,782 63,436 (5,067) 58,369
Sub-Total 6,379,282 2,424,884 3,954,398 2,488,617 2,121,223 367,395 1,401,679 (131,783) 1,269,896
REGIONAL TOTAL 23,555,645 9,046,054 14,509,591 9,503,712 7,813,211 1,690,501 6,128,004 220,309 6,348,313
Region X
148
Bukidnon
1 Baungon 325,027 110,906 214,121 146,950 114,831 32,119 178,737 43,725 222,462
2 Cabanglasan 420,567 241,069 179,498 127,129 108,671 18,459 102,249 59,951 162,200
3 Damulog 313,260 215,322 97,938 118,555 103,469 15,085 111,308 6,301 117,609
4 Dangcagan 285,989 75,737 210,252 143,522 110,355 33,168 84,722 30,777 115,498
5 Don Carlos 712,083 353,407 358,676 209,844 176,181 33,664 297,049 31,032 328,081
6 Impasug-0ng 551,365 149,929 401,436 286,170 231,559 54,611 271,039 9,041 280,080
7 Kadingilan 304,711 150,424 154,287 129,827 115,814 14,013 86,406 (12,405) 74,000
8 Kalilangan 484,210 172,529 311,681 151,868 123,483 28,385 158,439 35,810 194,249
9 Kibawe 434,694 120,646 314,047 168,325 144,045 24,280 171,885 3,859 175,744
10 Kitaotao 425,980 129,022 296,958 228,096 166,665 61,431 134,198 36,940 171,137
11 Lantapan 708,813 256,875 451,939 194,611 157,532 37,079 183,063 24,664 207,727
12 Libona 422,890 146,685 276,204 171,912 146,759 25,153 105,797 (34,121) 71,676
13 Malitbog 661,037 290,147 370,891 158,978 113,771 45,207 167,024 12,934 179,958
14 Manolo Fortich 1,404,261 565,330 838,930 397,976 297,000 100,976 359,368 33,516 392,884
15 Maramag 982,877 295,809 687,068 360,757 313,281 47,475 182,283 62,382 244,665
16 Pangantucan 678,689 194,251 484,438 204,862 177,102 27,760 180,172 (14,521) 165,651
17 Quezon 733,286 172,391 560,895 354,530 312,547 41,983 159,951 5,897 165,849
18 San Fernando 642,651 199,038 443,614 230,265 165,304 64,961 198,147 (3,964) 194,184
19 Sumilao 285,899 156,830 129,068 130,490 110,159 20,331 81,392 18,413 99,805
20 Talakag 620,965 234,281 386,684 286,934 227,456 59,478 258,421 88,319 346,740
Sub-Total 11,399,252 4,230,627 7,168,625 4,201,601 3,415,982 785,618 3,471,649 438,550 3,910,199
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
Camiguin
1 Catarman 185,155 28,220 156,935 72,804 60,550 12,253 69,048 (1,552) 67,496
2 Guinsiliban 83,538 54,269 29,268 44,349 35,257 9,092 44,054 9,938 53,992
3 Mahinog 169,810 41,487 128,322 70,829 63,294 7,535 57,772 (7,142) 50,630
4 Mambajao 302,311 88,296 214,015 149,470 140,091 9,378 67,800 9,241 77,041
5 Sagay 112,087 44,642 67,445 60,136 49,724 10,413 37,616 (12,102) 25,513
Sub-Total 852,901 256,915 595,986 397,588 348,916 48,672 276,290 (1,618) 274,672
Lanao del Norte

1 Bacolod 100,030 32,761 67,269 91,873 81,341 10,532 10,734 (3,108) 7,626
2 Baloi 356,054 17,775 338,279 150,496 113,307 37,189 103,905 (3,134) 100,771
3 Baroy 155,881 50,144 105,737 85,035 81,319 3,716 40,508 1,097 41,605
4 Kapatagan 507,559 310,650 196,909 200,781 168,841 31,940 117,810 (36,474) 81,336
5 Kauswagan 271,421 77,434 193,987 112,937 111,844 1,092 50,113 (12,813) 37,300
149
6 Kolambugan 321,463 143,740 177,724 103,152 97,354 5,798 111,761 11,316 123,077
7 Lala 505,126 170,837 334,289 201,899 158,825 43,074 113,630 13,772 127,402
8 Linamon 129,221 40,187 89,035 84,073 78,726 5,346 61,657 (11,205) 50,452
9 Maigo 157,680 75,497 82,183 91,863 84,852 7,011 29,534 9,499 39,033
10 Matungao 59,882 909 58,973 78,201 66,907 11,295 9,734 (978) 8,756
11 Munai 82,878 23,683 59,196 108,989 106,325 2,663 316 2,411 2,727
12 Nunungan 255,424 77,695 177,729 177,529 130,693 46,836 68,674 (5,886) 62,788
13 Pantao-Ragat 34,975 3,477 31,498 90,366 90,744 (378) 4,263 (1,113) 3,150
14 Pantar 11,003 2,431 8,572 73,470 73,663 (192) 6,889 (338) 6,551
15 Poona Piagao 191,689 57,442 134,247 108,987 95,699 13,288 3,288 1,389 4,677
16 R. Magsaysay 65,604 21,171 44,433 83,971 78,843 5,127 21,843 (6,825) 15,018
17 S.N. Dimaporo 109,786 28,952 80,834 129,411 110,839 18,572 46,006 (3,894) 42,111
18 Salvador 168,653 84,071 84,582 75,255 63,736 11,518 62,095 13,246 75,341
19 Sapad 123,283 67,965 55,318 68,033 66,603 1,430 13,439 4,843 18,282
20 Tagoloan 81,830 48,630 33,200 68,217 65,695 2,522 2,811 (1,842) 969
21 Tangkal 161,928 17,435 144,493 79,166 78,238 929 14,875 (5,890) 8,985
22 Tubod 426,564 138,469 288,094 167,290 138,586 28,703 162,139 (34,516) 127,623
Sub-Total 4,277,935 1,491,356 2,786,579 2,430,991 2,142,980 288,011 1,056,023 (70,443) 985,580
Misamis Occidental
1 Aloran 242,141 90,524 151,618 103,831 101,949 1,882 61,185 (1,452) 59,733
2 Baliangao 35,168 14,706 20,462 70,633 71,467 (834) 15,839 (8,496) 7,343
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
3 Bonifacio 455,286 54,962 400,324 112,400 139,581 (27,181) 30,619 (3,168) 27,451
4 Calamba 296,238 171,475 124,763 108,457 97,245 11,212 119,766 (16,507) 103,259
5 Clarin 209,848 146,826 63,021 118,277 119,298 (1,021) 60,950 5,296 66,246
6 Concepcion 144,930 58,220 86,710 56,124 38,617 17,507 44,820 11,712 56,531
7 Don Victorino 320,018 123,953 196,065 90,948 57,891 33,056 100,702 49,138 149,840
8 Jimenez 382,415 98,905 283,509 132,351 111,415 20,935 105,134 (16,847) 88,287
9 Lopez Jaena 338,252 163,661 174,591 91,115 81,664 9,451 72,937 8,624 81,561
10 Panaon 279,919 144,453 135,466 65,340 70,015 (4,675) 54,522 5,286 59,807
11 Plaridel 294,663 52,644 242,020 137,736 120,442 17,294 41,243 6,393 47,636
12 Sapang Dalaga 255,691 103,623 152,067 77,862 56,581 21,281 47,170 (14,693) 32,476
13 Sinacaban 238,948 199,107 39,841 81,149 73,240 7,909 39,469 3,568 43,038
14 Tudela 409,004 212,273 196,730 106,207 105,486 721 81,992 8,812 90,803
Sub-Total 3,902,522 1,635,334 2,267,187 1,352,429 1,244,892 107,538 876,346 37,665 914,011
150
Misamis Oriental
1 Alubijid 288,972 65,993 222,978 111,533 94,732 16,801 69,545 (10,265) 59,280
2 Balingasag 508,395 124,349 384,045 224,138 180,580 43,558 123,219 (2,426) 120,794
3 Balingoan 137,862 75,507 62,355 63,465 54,413 9,052 56,732 (2,227) 54,505
4 Binuangan 119,118 53,097 66,021 49,777 44,298 5,479 50,429 2,591 53,020
5 Claveria 396,993 152,899 244,094 217,106 203,587 13,518 97,981 (13,341) 84,640
6 Gitagum 141,950 31,964 109,986 77,711 61,101 16,610 53,399 1,337 54,737
7 Initao 384,842 126,014 258,828 123,437 96,806 26,631 113,982 1,897 115,879
8 Jasaan 377,058 223,114 153,943 196,456 207,260 (10,804) 81,351 (75,616) 5,736
9 Kinoguitan 191,396 134,741 56,655 62,224 60,238 1,986 51,020 8,239 59,259
10 Lagonglong 226,484 131,465 95,019 83,369 69,887 13,482 46,850 (8,719) 38,132
11 Laguindingan 223,115 92,916 130,199 95,869 83,256 12,612 58,404 4,560 62,964
12 Libertad 115,633 38,471 77,162 57,320 45,842 11,478 66,280 455 66,735
13 Lugait 483,391 120,472 362,919 114,210 85,222 28,988 185,827 5,527 191,354
14 Magsaysay 317,171 143,792 173,379 117,097 101,688 15,409 86,112 (22,699) 63,414
15 Manticao 230,817 40,195 190,622 101,440 74,194 27,246 89,644 3,307 92,951
16 Medina 291,436 129,528 161,908 129,940 125,080 4,860 72,689 (34,838) 37,851
17 Naawan 235,198 79,263 155,935 91,941 81,402 10,539 66,605 (3,500) 63,104
18 Opol 489,155 196,884 292,271 210,228 162,629 47,599 94,369 35,129 129,498
19 Salay 330,666 128,434 202,231 109,425 103,719 5,705 69,584 (19,433) 50,151
20 Sugbong Cogon 208,586 55,401 153,185 55,772 43,097 12,674 39,065 (9,607) 29,458
21 Tagoloan 456,714 185,998 270,716 374,439 306,080 68,359 132,732 55,538 188,270
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
22 Talisayan 146,918 56,021 90,897 92,216 77,504 14,712 34,516 12,513 47,030
23 Villanueva 620,620 258,943 361,678 294,051 233,495 60,556 163,003 28,717 191,720
Sub-Total 6,922,489 2,645,461 4,277,028 3,053,161 2,596,111 457,050 1,903,340 (42,859) 1,860,481
REGIONAL TOTAL 27,355,099 10,259,694 17,095,405 11,435,770 9,748,881 1,686,889 7,583,647 361,296 7,944,943
Region XI
Compostela Valley
1 Compostela 663,236 251,107 412,129 301,855 253,064 48,792 223,192 7,044 230,236
2 Laak 460,817 95,532 365,285 322,118 283,945 38,173 110,146 28,236 138,382
3 Mabini 246,641 62,863 183,778 170,918 150,521 20,396 86,725 (15,293) 71,432
4 Maco 550,220 125,072 425,148 336,995 313,912 23,083 148,529 (11,915) 136,614
5 Maragusan 327,878 53,973 273,905 228,542 193,690 34,852 98,679 (2,863) 95,816
6 Mawab 419,640 220,401 199,240 139,395 141,425 (2,031) 80,682 (2,246) 78,436
151
7 Monkayo 847,806 320,215 527,591 353,971 315,804 38,167 126,066 (24,298) 101,768
8 Montevista 301,830 150,444 151,387 186,283 175,009 11,274 82,856 19,540 102,396
9 Nabunturan 566,557 163,268 403,289 305,153 253,638 51,514 183,858 34,658 218,516
10 New Bataan 408,238 177,276 230,962 203,007 162,088 40,919 117,647 35,233 152,880
11 Pantukan 591,472 138,000 453,472 311,332 265,429 45,903 140,281 24,633 164,914
Sub-Total 5,384,335 1,758,151 3,626,184 2,859,568 2,508,526 351,043 1,398,662 92,728 1,491,390
Davao del Norte

1 Asuncion 463,170 238,831 224,339 193,079 170,197 22,882 75,182 (19,367) 55,815
2 BE Dujali 252,273 125,232 127,040 121,545 112,544 9,001 86,325 (7,853) 78,472
3 Carmen 467,406 92,976 374,430 243,964 182,991 60,973 119,474 (4,697) 114,777
4 Kapalong 686,433 282,126 404,307 335,024 298,606 36,419 171,314 (47,138) 124,176
5 New Corella 314,911 76,150 238,761 184,251 146,076 38,175 87,178 (2,932) 84,247
6 San Isidro 294,820 201,026 93,794 94,549 94,077 473 56,340 10,566 66,906
7 Sto. Tomas 1,108,684 332,398 776,286 381,817 310,259 71,558 306,808 (19,508) 287,300
8 Talaingod 312,786 150,437 162,349 180,509 154,083 26,425 105,449 (39,381) 66,068
Sub-Total 3,900,483 1,499,177 2,401,306 1,734,738 1,468,832 265,905 1,008,070 (130,311) 877,760
Davao Occidental
1 Don Marcelino 216,364 46,375 169,989 146,757 123,347 23,410 83,341 5,231 88,572
2 Jose Abad Santos 323,991 86,367 237,624 237,602 191,058 46,544 52,352 33,382 85,734
3 Malita 1,092,605 515,805 576,800 421,064 325,686 95,378 171,613 82,910 254,523
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
4 Santa Maria 327,710 96,520 231,190 160,732 140,081 20,651 30,201 (334) 29,868
5 Saranggani 220,362 77,329 143,033 83,930 71,659 12,270 61,196 28,301 89,497
Sub-Total 2,181,033 822,396 1,358,636 1,050,086 851,831 198,255 398,703 149,491 548,194
Davao Oriental
1 Baganga 418,694 136,177 282,517 265,297 221,558 43,739 106,142 17,554 123,696
2 Banay-Banay 232,110 90,655 141,454 169,894 150,027 19,867 46,370 12,908 59,279
3 Boston 185,110 81,251 103,860 106,632 90,132 16,501 68,606 (9,031) 59,575
4 Caraga 418,529 129,250 289,279 190,360 152,708 37,653 119,899 33,301 153,200
5 Cateel 211,487 102,717 108,770 220,102 170,402 49,700 18,749 (2,276) 16,473
6 Gov. Generoso 145,203 51,951 93,251 192,738 185,868 6,870 34,153 4,013 38,166
7 Lupon 514,938 283,337 231,601 305,093 311,190 (6,097) 48,941 64,964 113,906
8 Manay 296,657 129,399 167,258 167,565 139,967 27,598 48,902 (21,213) 27,690
9 San Isidro 311,728 146,501 165,227 130,516 123,851 6,665 63,598 4,648 68,245
152
10 Tarragona 384,172 85,575 298,597 120,177 127,166 (6,988) 8,990 (7,516) 1,474
Sub-Total 3,118,628 1,236,814 1,881,814 1,868,375 1,672,867 195,508 564,351 97,352 661,704
Davao del Sur
1 Bansalan 425,592 191,783 233,810 200,715 160,094 40,621 129,174 8,957 138,132
2 Hagonoy 203,149 78,574 124,575 152,022 147,568 4,454 73,272 (441) 72,831
3 Kiblawan 500,718 265,812 234,906 193,872 155,015 38,857 98,071 (20,617) 77,454
4 Magsaysay 407,155 259,925 147,231 198,989 188,993 9,997 49,812 12,220 62,032
5 Malalag 279,103 75,295 203,808 153,883 128,992 24,891 71,209 (4,518) 66,691
6 Matanao 424,021 158,685 265,336 210,730 189,411 21,319 98,100 (13,952) 84,148
7 Padada 184,442 32,552 151,890 107,773 104,116 3,657 23,294 (10,858) 12,436
8 Santa Cruz 1,686,577 1,156,149 530,427 399,124 321,795 77,330 618,762 188,284 807,046
9 Sulop 202,926 61,623 141,303 126,869 107,744 19,124 48,306 (5,817) 42,489
Sub-Total 4,313,684 2,280,399 2,033,285 1,743,976 1,503,727 240,249 1,210,000 153,258 1,363,258
REGIONAL TOTAL 18,898,163 7,596,936 11,301,227 9,256,743 8,005,783 1,250,960 4,579,787 362,519 4,942,306
Region XII
North Cotabato
1 Alamada 535,769 146,016 389,753 257,275 187,432 69,843 257,457 23,961 281,418
2 Aleosan 389,338 220,516 168,823 131,537 111,645 19,892 77,566 13,788 91,355
3 Antipas 232,710 94,324 138,387 161,447 149,779 11,668 63,781 (2,750) 61,031
4 Arakan 335,437 108,244 227,193 213,087 179,050 34,037 135,340 5,498 140,839
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
5 Banisilan - - - - - - - - -
6 Carmen 878,780 152,263 726,517 404,610 316,059 88,550 308,269 50,070 358,339
7 Kabacan 492,216 134,416 357,799 290,674 254,138 36,536 146,727 15,607 162,334
8 Libungan 376,372 132,710 243,662 155,509 129,585 25,924 54,920 (2,985) 51,935
9 Magpet 554,590 131,740 422,850 235,174 205,862 29,312 77,224 1,762 78,986
10 Makilala 737,483 390,591 346,893 280,904 239,822 41,081 221,490 237 221,727
11 Matalam 817,441 68,473 748,968 243,728 164,249 79,479 297,436 28,835 326,271
12 Midsayap 1,104,066 436,841 667,226 390,626 251,766 138,861 290,476 27,674 318,150
13 M'lang 529,366 225,805 303,561 274,950 210,108 64,842 190,587 (1,109) 189,478
14 Pigcawayan 323,466 99,111 224,355 201,376 167,137 34,239 113,117 19,668 132,785
15 Pikit 343,734 69,170 274,564 363,775 303,797 59,978 95,570 (4,788) 90,782
16 President Roxas 331,248 122,387 208,861 218,744 173,256 45,488 88,301 (12,698) 75,603
17 Tulunan 448,167 212,555 235,612 200,100 158,425 41,674 113,339 12,376 125,715
Sub-Total 8,430,184 2,745,160 5,685,024 4,023,515 3,202,111 821,404 2,531,602 175,146 2,706,748
153
Sarangani
1 Alabel 323,803 76,981 246,822 265,003 242,952 22,051 142,016 (15,687) 126,329
2 Glan 883,601 232,246 651,355 321,708 227,889 93,819 299,923 31,008 330,931
3 Kiamba 292,784 105,734 187,050 199,469 169,344 30,125 86,291 8,148 94,439
4 Maasim 453,943 186,465 267,478 249,898 204,838 45,059 108,336 26,421 134,757
5 Maitum 500,290 169,652 330,638 208,423 147,496 60,927 136,899 14,051 150,950
6 Malapatan 497,890 96,839 401,051 248,311 170,503 77,808 35,063 50,394 85,458
7 Malungon 292,310 66,409 225,902 317,661 284,988 32,673 41,714 29,417 71,130
Sub-Total 3,244,621 934,327 2,310,294 1,810,473 1,448,010 362,463 850,241 143,753 993,994
South Cotabato
1 Banga 600,730 245,200 355,531 222,238 193,043 29,195 82,144 12,014 94,158
2 Lake Sebu 330,427 89,735 240,692 290,357 272,025 18,332 47,665 (8,375) 39,290
3 Norala 375,718 129,444 246,275 136,871 117,953 18,917 129,927 (17,432) 112,494
4 Polomolok 1,650,941 567,381 1,083,560 517,484 405,263 112,221 138,449 117,994 256,443
5 Santo Niño 286,272 67,261 219,010 120,673 98,780 21,892 86,605 (9,561) 77,044
6 Surallah 706,153 269,175 436,977 333,564 262,980 70,584 175,349 63,522 238,871
7 Tampakan 315,596 47,323 268,273 171,676 146,612 25,065 149,054 (19,678) 129,376
8 Tantangan 353,529 175,295 178,234 129,724 109,909 19,815 47,259 9,640 56,899
9 T'boli 388,626 162,109 226,517 353,596 314,899 38,697 45,652 4,588 50,240
10 Tupi 415,899 179,470 236,430 254,150 219,785 34,364 116,464 (7,216) 109,248
Sub-Total 5,423,891 1,932,392 3,491,499 2,530,333 2,141,251 389,083 1,018,568 145,496 1,164,063
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
Sultan Kudarat
1 Bagumbayan 404,726 129,592 275,134 242,909 212,182 30,727 101,493 18,589 120,082
2 Columbio 272,115 121,850 150,265 226,991 218,190 8,801 34,723 6,539 41,262
3 Esperanza 454,250 88,108 366,142 210,759 175,400 35,359 194,232 18,654 212,886
4 Isulan 542,419 251,193 291,225 333,481 292,963 40,518 223,476 8,857 232,334
5 Kalamansig 289,073 71,425 217,648 229,540 189,787 39,753 120,899 (801) 120,098
6 Lambayong 504,654 193,199 311,455 196,436 169,709 26,728 62,744 (15,829) 46,915
7 Lebak 420,784 184,402 236,382 251,628 271,226 (19,598) 183,436 (23,141) 160,295
8 Lutayan 161,044 75,388 85,656 168,223 152,594 15,628 46,495 (22,473) 24,022
9 Ninoy Aquino 134,379 43,201 91,178 144,770 120,210 24,560 44,620 (8,431) 36,189
10 Palimbang 286,103 36,746 249,357 238,694 233,713 4,981 64,538 (25,399) 39,139
11 Pres. Quirino 149,757 61,759 87,999 130,711 95,501 35,210 7,148 (1,037) 6,111
Sub-Total 3,619,304 1,256,864 2,362,441 2,374,143 2,131,476 242,667 1,083,804 (44,471) 1,039,333
154
REGIONAL TOTAL 20,718,001 6,868,743 13,849,258 10,738,464 8,922,848 1,815,616 5,484,215 419,924 5,904,139
Region XIII
Agusan del Norte

1 Buenavista 414,411 81,896 332,515 229,028 172,346 56,682 100,396 41,321 141,717
2 Carmen 236,925 42,256 194,669 155,074 124,464 30,610 59,077 (7,317) 51,760
3 Jobonga 196,263 111,620 84,643 144,964 122,467 22,497 34,690 (27,869) 6,821
4 Kitcharao 421,189 107,810 313,379 267,011 99,926 167,084 71,410 717 72,126
5 Las Nieves 393,445 142,682 250,764 203,120 166,486 36,634 78,349 19,174 97,524
6 Magallanes 297,566 75,037 222,529 110,604 84,680 25,924 64,984 27,870 92,854
7 Nasipit 241,928 124,747 117,181 175,138 171,605 3,533 72,069 4,068 76,137
8 R. T. Romualdes 189,117 99,233 89,884 80,241 63,777 16,464 46,614 4,488 51,103
9 Santiago 238,831 24,230 214,601 123,306 97,629 25,677 17,588 (7,080) 10,508
10 Tubay 191,864 40,651 151,213 142,495 112,747 29,748 96,391 9,061 105,452
Sub-Total 2,821,538 850,162 1,971,376 1,630,980 1,216,126 414,854 641,568 64,434 706,002
Agusan del Sur - -

1 Bunawan 959,372 195,848 763,524 264,479 168,488 95,990 140,094 23,502 163,596
2 Esperanza 908,925 413,262 495,662 424,925 354,741 70,183 333,260 (61,529) 271,732
3 La Paz 499,683 195,286 304,397 296,869 272,975 23,894 54,379 (9,941) 44,439
4 Loreto 657,003 225,387 431,616 313,965 235,318 78,648 246,571 52,889 299,460
5 Prosperidad 590,219 179,579 410,640 276,787 223,357 53,430 156,931 (12,381) 144,550
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
6 Rosario 479,794 268,930 210,864 210,236 169,256 40,980 121,807 (16,989) 104,818
7 San Francisco 1,022,897 122,618 900,280 325,164 283,852 41,311 203,727 (26,307) 177,420
8 San Luis 349,259 301,612 47,647 233,024 208,863 24,160 31,349 (11,254) 20,094
9 Sibagat 302,621 98,579 204,042 173,916 143,252 30,664 56,607 2,326 58,933
10 Sta. Josefa 344,062 179,016 165,046 134,265 117,074 17,191 92,479 (23,367) 69,113
11 Talacogon 420,962 156,748 264,214 187,983 175,131 12,852 57,931 8,749 66,681
12 Trento 1,031,769 600,894 430,876 239,724 180,392 59,332 203,643 50,372 254,015
13 Veruela 354,519 180,824 173,695 159,573 134,674 24,899 75,511 130 75,641
Sub-Total 7,921,086 3,118,583 4,802,503 3,240,911 2,667,375 573,536 1,774,291 (23,800) 1,750,491
Dinagat Islands
1 Basilisa 298,213 139,209 159,004 103,160 67,291 35,869 87,243 (1,474) 85,769
2 Cagdianao 451,688 55,702 395,987 143,966 107,898 36,068 185,953 (14,970) 170,982
3 Dinagat 202,990 30,564 172,426 69,719 65,929 3,789 42,773 (910) 41,864
155
4 Libjo 198,162 19,962 178,200 92,967 69,738 23,229 69,171 19,377 88,549
5 Loreto 356,472 60,918 295,554 121,739 93,386 28,354 98,509 26,132 124,641
6 San Jose 168,064 46,140 121,923 81,935 69,894 12,040 59,878 7,529 67,407
7 Tubajon 186,609 44,403 142,206 66,127 49,485 16,642 65,938 8,324 74,261
Sub-Total 1,862,198 396,898 1,465,300 679,613 523,621 155,991 609,465 44,008 653,472
Surigao del Norte

1 Alegria 185,847 110,418 75,429 91,842 88,885 2,956 14,869 (5,460) 9,408
2 Bacuag 162,411 45,507 116,904 71,220 51,090 20,130 75,418 2,649 78,067
3 Burgos 106,222 63,825 42,397 43,994 36,700 7,294 22,428 105 22,533
4 Claver 1,684,864 235,306 1,449,558 580,195 253,146 327,049 554,945 85,194 640,139
5 Dapa 310,675 28,804 281,871 119,869 71,481 48,388 90,362 27,944 118,306
6 Del Carmen 475,863 331,497 144,365 95,529 82,480 13,049 115,610 (19,184) 96,426
7 Gen. Luna 82,594 6,391 76,203 104,628 100,897 3,731 13,471 (5,788) 7,684
8 Gigaquit 139,982 77,880 62,101 90,289 93,240 (2,951) 40,707 (6,610) 34,097
9 Mainit 303,496 88,067 215,429 115,539 88,428 27,112 91,956 4,609 96,565
10 Malimono 242,293 117,491 124,802 75,507 55,930 19,577 41,228 (2,594) 38,634
11 Pilar 214,571 79,601 134,971 68,149 44,874 23,275 39,222 19,195 58,417
12 Placer 289,102 83,902 205,199 121,070 85,143 35,927 97,119 473 97,592
13 San Benito 154,453 66,036 88,417 83,657 40,752 42,905 34,866 (527) 34,340
14 San Francisco 91,997 35,071 56,926 63,949 52,140 11,809 57,204 (10,171) 47,033
15 San Isidro 178,556 59,396 119,160 56,185 46,229 9,955 29,784 (9,286) 20,498
16 Sison 210,243 77,642 132,601 80,698 85,871 (5,173) 59,595 (21,985) 37,610
17 Socorro 171,866 58,473 113,393 107,086 91,964 15,121 45,826 (3,328) 42,497
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
18 Santa Monica 153,032 56,356 96,676 55,290 45,103 10,187 35,541 11,532 47,073
19 Tagana-an 389,067 71,341 317,726 116,355 93,125 23,231 146,568 (17,604) 128,964
20 Tubod 212,722 26,169 186,553 102,301 73,779 28,522 96,045 (39,130) 56,915
Sub-Total 5,759,856 1,719,172 4,040,683 2,243,353 1,581,257 662,096 1,702,766 10,032 1,712,798
Surigao del Sur

1 Barobo 205,302 60,695 144,607 208,330 183,740 24,590 82,799 548 83,347
2 Bayabas 134,030 58,661 75,369 77,840 66,634 11,207 33,680 14,376 48,056
3 Cagwait 248,383 73,170 175,212 127,000 118,790 8,210 26,751 (3,810) 22,940
4 Cantilan 468,598 124,401 344,197 178,602 135,025 43,578 167,018 (13,977) 153,041
5 Carmen 111,429 55,527 55,902 106,489 100,178 6,311 56,015 1,523 57,538
6 Carrascal 692,990 172,657 520,333 247,143 280,290 (33,146) 288,002 (54,690) 233,312
7 Cortes 175,454 85,419 90,035 110,177 88,061 22,116 47,467 (13,667) 33,800
8 Hinatuan 299,472 76,631 222,841 172,269 137,079 35,191 106,719 (4,494) 102,225
156
9 Lanuza 217,236 125,618 91,618 106,218 92,797 13,421 57,735 27,877 85,612
10 Lianga 135,938 38,240 97,698 120,565 114,818 5,747 43,483 (8,489) 34,994
11 Lingig 250,964 143,998 106,966 142,835 139,601 3,234 43,840 (6,227) 37,613
12 Madrid 171,694 41,347 130,347 93,991 85,289 8,703 58,674 (17,640) 41,034
13 Marihatag 259,244 115,288 143,957 134,059 110,645 23,414 69,676 (2,574) 67,102
14 San Agustin 209,946 88,799 121,147 124,198 109,294 14,904 31,110 (12,083) 19,027
15 San Miguel 340,591 146,523 194,068 183,275 162,899 20,376 56,472 (9,803) 46,669
16 Tagbina 263,516 96,457 167,059 137,310 119,977 17,333 67,568 12,498 80,066
17 Tago 222,288 112,015 110,273 133,333 114,951 18,383 71,029 (8,438) 62,591
Sub-Total 4,407,074 1,615,447 2,791,628 2,403,637 2,160,067 243,570 1,308,039 (99,072) 1,208,967
REGIONAL TOTAL 22,771,752 7,700,262 15,071,490 10,198,493 8,148,445 2,050,048 6,036,129 (4,398) 6,031,731
Sub-Region XVI
Negros Occidental
1 Binalbagan 652,372 310,979 341,393 229,594 218,451 11,143 109,438 (1,123) 108,315
2 Caltrava 753,971 126,290 627,681 294,188 201,657 92,531 297,866 33,261 331,127
3 Candoni 297,041 48,565 248,476 108,045 94,577 13,469 30,948 (4,254) 26,694
4 Cauayan 1,006,003 462,740 543,263 277,826 180,583 97,243 360,728 19,265 379,993
5 D.S. Benedicto - - - - - - - - -
6 E.B. Magalona 338,508 82,446 256,062 172,145 163,641 8,504 111,711 (7,800) 103,911
7 Hinigaran 496,708 171,878 324,831 285,529 246,952 38,577 195,869 2,526 198,395
8 Hinoba-an 432,033 233,366 198,667 199,069 175,773 23,296 91,181 (22,225) 68,956
9 Ilog 562,052 299,879 262,173 188,762 163,354 25,407 120,576 10,784 131,360
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
10 Isabela 307,548 50,088 257,461 211,169 211,272 (103) 79,885 (15,764) 64,121
11 La Castellana 140,633 63,304 77,329 188,203 166,913 21,290 30,602 (2,404) 28,198
12 Manapla 327,905 116,073 211,832 159,501 126,046 33,455 150,936 2,242 153,178
13 Moises Padilla 393,282 133,940 259,342 143,888 136,942 6,946 109,756 (26,164) 83,592
14 Murcia 523,618 225,771 297,847 255,177 248,882 6,295 171,777 (23,432) 148,345
15 Pontevedra 494,114 320,599 173,516 150,328 126,582 23,746 123,252 25,394 148,646
16 Pulupandan 305,719 223,360 82,359 91,565 87,435 4,130 64,302 14,508 78,811
17 San Enrique 154,243 55,129 99,114 77,724 68,938 8,786 42,968 1,839 44,808
18 Toboso 490,721 157,932 332,789 131,780 112,429 19,351 147,947 (4,891) 143,056
19 Valladolid 236,907 124,298 112,610 122,933 95,577 27,356 65,017 2,883 67,900
Sub-Total 7,913,379 3,206,636 4,706,743 3,287,424 2,826,002 461,422 2,304,760 4,644 2,309,404
Negros Oriental
1 Amlan 190,413 72,212 118,201 96,771 86,192 10,579 54,902 4,612 59,514
2 Ayungon 437,697 97,138 340,559 172,408 140,605 31,802 151,383 36,551 187,934
157
3 Bacong 337,535 137,095 200,439 127,117 86,324 40,793 134,959 46,412 181,371
4 Basay 225,131 70,965 154,166 119,118 109,765 9,353 53,544 26,934 80,478
5 Bindoy 350,535 91,564 258,971 156,335 120,555 35,780 105,354 20,755 126,110
6 Dauin 286,442 80,090 206,352 150,536 113,506 37,030 136,584 26,501 163,085
7 Jimalalud 260,743 43,020 217,723 99,623 71,113 28,510 89,227 6,457 95,684
8 La Libertad 682,792 214,317 468,475 360,805 108,836 251,969 237,393 231,786 469,179
9 Mabinay 621,647 130,449 491,198 234,277 181,841 52,436 203,771 28,603 232,374
10 Manjuyod 519,688 171,583 348,105 159,694 114,694 45,000 201,055 51,315 252,370
11 Pamplona 277,330 113,151 164,179 126,800 99,354 27,446 118,239 9,485 127,724
12 San Jose 178,998 36,868 142,129 78,286 57,342 20,944 67,392 2,872 70,264
13 Siaton 543,369 174,480 368,888 218,985 168,086 50,900 193,317 46,841 240,158
14 Sibulan 449,893 106,570 343,323 216,520 160,277 56,243 222,543 38,889 261,432
15 Sta. Catalina 744,983 185,787 559,196 290,025 199,178 90,846 347,279 32,923 380,202
16 Tayasan 384,213 155,798 228,415 129,920 94,117 35,803 142,052 42,023 184,076
17 Valencia 987,305 316,692 670,613 207,960 177,583 30,377 440,355 35,155 475,510
18 Vallehermoso 268,806 122,726 146,080 131,572 99,008 32,565 94,862 (10,960) 83,902
19 Zamboanguita 261,836 102,396 159,440 119,673 100,791 18,882 95,783 (7,788) 87,996
Sub-Total 8,009,353 2,422,901 5,586,451 3,196,424 2,289,167 907,257 3,089,997 669,365 3,759,362
REGIONAL TOTAL 15,922,731 5,629,537 10,293,194 6,483,848 5,115,169 1,368,679 5,394,758 674,009 6,068,766
ARMM
Basilan
1 Adjul 2,221 2,207 13 3,580 3,633 (53) 137 (53) 83
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
2 Akbar 48,928 3,641 45,287 10,557 10,293 264 28,718 (26,236) 2,482
3 Al-Barka 72,289 69,213 3,076 6,098 6,280 (183) 142 4,675 4,816
4 Hdj Muthamad 78,452 75,456 2,996 3,102 3,256 (155) 27,191 (26,713) 478
5 Lantawan 227,933 137,499 90,433 120,829 113,892 6,937 25,922 (24,792) 1,130
6 Maluso 155,679 138,221 17,458 178,295 150,334 27,960 9,452 30,283 39,736
7 Sumicip 468,521 343,414 125,107 202,186 196,046 6,140 923 (390) 533
8 Tabuan Lasa 47,952 36,196 11,756 80,318 74,838 5,480 242 1,079 1,321
9 Tipo-tipo 298,233 235,080 63,153 175,309 175,286 23 2,203 1,556 3,759
10 Tuburan 131,369 34,036 97,333 133,840 118,303 15,537 16,616 (4,377) 12,239
11 Unkaya Pukan 228,157 152,062 76,095 70,082 50,700 19,382 1,770 25,899 27,669
Sub-Total 1,759,732 1,227,024 532,708 984,195 902,863 81,332 113,315 (19,068) 94,246
Lanao del Sur

1 Amai Manabilang (Bumbaran) 53,849 700 53,149 128,596 111,651 16,946 77 660 737
2 Bacolod Kalawi 230,672 109,649 121,022 139,967 139,291 675 3,885 3,293 7,178
3 Balabagan 129,760 83,315 46,445 104,483 90,295 14,188 360 (242) 119
158
4 Balindong 87,848 17,922 69,926 116,402 117,941 (1,539) 1,208 2,062 3,270
5 Bayang 38,457 8,102 30,354 81,548 81,799 (250) 1,090 1,388 2,478
6 Binidayan 60,404 902 59,502 97,325 73,321 24,004 304 542 846
7 Buadipuso Buntong 20,095 936 19,159 85,713 82,353 3,360 2,064 (641) 1,423
8 Bubong 87,762 348 87,414 182,640 158,138 24,502 1,982 3,773 5,754
9 Butig 75,072 24,993 50,079 121,416 103,017 18,399 7,596 (5,310) 2,285
10 Calanugas 65,619 22,656 42,963 71,550 58,109 13,441 1,214 (217) 997
11 Ditsaan Ramain 114,784 79,193 35,591 125,882 117,834 8,048 788 8,510 9,299
12 Ganassi 132,282 430 131,852 101,592 94,953 6,638 4,201 (3,595) 607
13 Kapai 76,662 21,414 55,247 116,607 105,835 10,772 1,389 553 1,942
14 Kapatagan 197,198 91,221 105,977 96,505 78,947 17,557 1,556 (701) 854
15 Lumba Bayabao 49,683 567 49,116 178,484 163,822 14,662 16 2,713 2,729
16 Lumbaca Unayan 8,889 101 8,788 46,718 43,332 3,387 122 763 885
17 Lumbatan 90,463 43,173 47,290 77,470 70,687 6,783 734 71 805
18 Lumbayanague 114,829 9,321 105,508 98,438 89,608 8,830 840 1,519 2,359
19 Madalum 106,454 19,516 86,937 145,971 122,492 23,479 734 2,461 3,195
20 Madamba 24,984 285 24,699 89,510 82,468 7,042 4,661 4,237 8,898
21 Maguing 52,774 2,874 49,900 161,187 159,173 2,014 3,185 2,202 5,388
22 Malabang 63,078 978 62,100 126,705 115,854 10,851 919 634 1,553
23 Marantao 67,153 11,066 56,088 160,311 148,669 11,642 1,106 197 1,302
24 Marogong 117,826 179 117,647 98,137 79,165 18,972 676 (78) 598
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
25 Masiu 54,438 2,910 51,528 82,139 81,182 958 280 958 1,238
26 Mulondo 99,766 65,781 33,986 122,055 113,632 8,423 370 38 408
27 Pagayawan 82,217 22,689 59,528 86,126 75,467 10,659 1,546 1,647 3,193
28 Piagapo 146,434 91,300 55,134 106,565 105,864 701 907 9,751 10,658
29 Picong 86,796 23,967 62,829 95,217 84,904 10,313 3,114 (756) 2,358
30 Poona Bayabao 29,716 236 29,479 105,465 97,340 8,125 60 2,058 2,118
31 Pualas 79,455 30,477 48,979 84,548 77,120 7,428 2,208 (808) 1,400
32 Saguiaran 42,087 291 41,796 106,566 100,000 6,566 2,625 2,263 4,888
33 Sultan Dumalondong 34,389 13,074 21,315 53,816 49,535 4,281 171 551 722
34 Tagoloan 19,492 232 19,259 99,782 95,213 4,568 857 654 1,511
35 Tamparan 43,777 1,127 42,650 93,004 92,982 22 181 129 310
36 Taraka 192,851 43,416 149,434 111,503 90,453 21,049 364 1,888 2,252
37 Tubaran 60,858 280 60,577 125,681 113,082 12,600 2,626 3,045 5,671
38 Tugaya 18,144 72 18,072 90,674 88,592 2,082 453 493 946
159
39 Wao 390,027 54,033 335,994 193,754 180,600 13,154 53,211 (19,132) 34,079
Sub-Total 3,447,041 899,729 2,547,312 4,310,051 3,934,718 375,333 109,681 27,571 137,252
Maguindanao
1 Ampatuan 101,870 46,859 55,011 105,831 90,904 14,927 7,738 (919) 6,819
2 Barira 529,723 65,653 464,070 264,705 83,488 181,217 19,266 830 20,096
3 Buldon 57,634 7,554 50,080 148,638 144,176 4,462 116 4,462 4,578
4 Buluan 86,254 8,532 77,722 191,072 188,990 2,082 11,632 858 12,490
5 Datu Abdullah Sangki 80,632 12,440 68,192 101,237 87,113 14,124 8,153 12,524 20,677
6 Datu Anggal Midtimbang - - - - - - - - -
7 Datu Blah Sinsuat 255 - 255 5,605 5,576 29 226 (211) 15
8 Datu Hoffer Ampatuan 56,938 - 56,938 6,368 8,473 (2,105) 239 (200) 40
9 Datu Montawal 130,698 92,137 38,561 91,459 91,654 (195) 22,536 (21,957) 579
10 Datu Odin Sinsuat 106,764 77,480 29,284 272,430 264,742 7,688 1,377 32,804 34,181
11 Datu Paglas 130,477 32,903 97,574 107,264 86,539 20,725 10,906 (2,788) 8,118
12 Datu Piang 44,798 11,741 33,057 113,230 110,947 2,284 5,885 1,140 7,024
13 Datu Salibo - - - - - - - - -
14 Datu Saudi Ampatuan - - - - - - - - -
15 Datu Unsay 335,825 630 335,194 60,438 59,729 709 2,548 (59) 2,489
16 Guindulungan - - - - - - - - -
17 Kabuntalan 107,066 49,647 57,419 74,108 65,020 9,088 1,607 1,383 2,990
18 Mamasapano 75,132 11,835 63,298 93,449 77,104 16,344 1,215 88 1,302
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
19 Mangudadatu 29,996 2,055 27,941 19,654 19,654 0 26 0 27
20 Matanog 352,815 106,630 246,185 98,656 77,239 21,417 7,416 16,597 24,013
21 Northern Kabuntalan 47,633 1,905 45,729 14,463 14,486 (23) 144 (81) 63
22 Pagalungan 295,685 89,226 206,459 245,163 183,683 61,480 7,979 19,029 27,007
23 Paglat 54,367 23,827 30,540 64,873 64,792 81 47,231 (46,164) 1,066
24 Pandag 15,062 - 15,062 40,129 38,065 2,065 8,148 (7,591) 557
25 Parang 148,403 535 147,868 358,135 356,047 2,088 6,686 2,088 8,773
26 Rajah Buayan 43,014 7,726 35,287 75,957 75,688 270 1,055 2,637 3,692
27 S.K. Pendatun 82,169 26,081 56,088 99,887 99,951 (64) 604 (46) 558
28 Saidona Mustapha 23,731 4,125 19,606 74,092 61,351 12,741 74 5,900 5,974
29 Shariff Aguak 101,902 39,210 62,692 131,308 127,028 4,280 6,480 5,663 12,142
30 South Upi 36,674 9,744 26,930 118,291 114,692 3,599 6,004 3,419 9,423
31 Sultan Kudarat - - - - - - - - -
32 Sultan Mastura 74,568 8,404 66,164 84,372 69,714 14,658 19,700 11,770 31,470
160
33 Sultan Sa Barongis 31,954 15,008 16,946 107,396 105,385 2,011 1,367 1,299 2,666
34 Talayan - - - - - - - - -
35 Talitay 36,818 1,898 34,920 58,626 58,587 39 79 10 89
36 Upi 287,600 22,121 265,479 274,668 219,206 55,462 48,047 18,990 67,037
Sub-Total 3,506,457 775,904 2,730,552 3,501,505 3,050,023 451,482 254,482 61,474 315,956
Sulu
1 Banguingui (Tongkil) 142,812 53,154 89,658 102,047 72,298 29,749 12,965 (2,650) 10,315
2 Hadji Panglima Tahil 92,520 73,367 19,152 46,566 39,492 7,073 6,934 615 7,550
3 Indanan 143,429 61,842 81,587 164,188 122,891 41,297 3,577 4,728 8,305
4 Jolo 269,151 163,157 105,994 227,757 194,821 32,936 2,157 3,001 5,157
5 Kalingalan Caluang 55,083 35,141 19,942 85,237 86,566 (1,330) 7,157 (2,883) 4,274
6 Lugus 56,977 9,622 47,356 68,537 56,983 11,554 2,029 861 2,890
7 Luuk 66,992 7,512 59,480 94,579 94,483 96 5,940 (2,083) 3,857
8 Maimbung 170,895 80,331 90,564 92,625 64,330 28,296 13,508 34,040 47,548
9 Panamao 43,776 6,425 37,351 97,855 97,488 367 1,267 311 1,578
10 Pandami 44,603 25,055 19,548 93,664 88,230 5,434 4,277 (525) 3,753
11 Panglima Estino 65,296 41,110 24,186 79,061 73,261 5,800 13,349 (2,678) 10,671
12 Panglima Omar 147,386 21,418 125,968 79,216 46,905 32,311 3,340 3,946 7,286
13 Pangutaran 117,473 18,936 98,537 113,862 97,918 15,945 3,641 628 4,269
14 Parang 409,157 41,793 367,364 146,145 81,255 64,890 26,645 (3,921) 22,725
15 Pata 111,963 10,247 101,716 71,448 44,330 27,118 14,080 69 14,149
16 Patikul 117,564 17,285 100,279 152,027 143,954 8,072 13,604 4,424 18,028
Calendar Year 2018
(in thousand pesos)

1 2 Net Cash
17 Siasi 290,280 205,308 84,972 150,663 147,628 3,036 7,002 2,405 9,406
18 Talipao 159,853 31,018 128,835 191,063 150,987 40,077 20,251 (4,426) 15,825
19 Tapul 66,040 2,274 63,766 69,982 59,174 10,809 1,863 1,064 2,927
Sub-Total 2,571,249 904,994 1,666,255 2,126,522 1,762,991 363,530 163,587 36,926 200,512
Tawi-Tawi
1 Bongao 138,641 36,919 101,722 213,579 198,197 15,382 52,298 (94) 52,204
2 Languyan 312,230 4,075 308,155 167,769 186,227 (18,458) 208,675 (40,070) 168,605
3 Mapun 28,062 5,268 22,794 95,899 80,146 15,753 7,531 15,269 22,800
4 Panglima Sugala 353,160 76,649 276,511 157,412 142,447 14,966 66,925 (61,350) 5,574
5 Sapa-Sapa 116,403 8,546 107,857 110,700 104,630 6,069 293 6,409 6,701
6 Sibutu 186,339 730 185,609 115,822 82,744 33,078 29,976 (25,856) 4,119
7 Simunul 139,733 119,476 20,257 100,322 100,328 (5) 1,525 54 1,579
161
8 Sitangkai 213,775 2,223 211,552 213,970 187,046 26,924 6,764 (4,262) 2,502
9 South Ubian 55,511 24,139 31,372 108,420 98,468 9,952 1,567 1,671 3,238
10 Tandubas 290,841 10,792 280,049 170,641 160,248 10,393 2,377 3,428 5,805
11 Turtle Island 31,308 28,292 3,016 46,294 46,695 (401) 42 41 83
Sub-Total 1,866,005 317,111 1,548,894 1,500,828 1,387,176 113,653 377,970 (104,760) 273,210
REGIONAL TOTAL 13,150,485 4,124,763 9,025,722 12,423,102 11,037,771 1,385,330 1,019,035 2,142 1,021,177
GRAND TOTAL 544,234,984 172,623,819 371,611,165 246,077,435 188,258,526 57,818,909 148,271,927 21,373,129 169,645,057
1
Revenue data includes Transfers from, Assistance from, Subsidy from and Other Non-Operating Income
2
Expenses data includes Transfers to, Assistance to, Subsidy to and Losses
Barangays
Financial Profile - Barangays
Calendar Year 2018
(in thousand pesos)
Total No. of No. of Barangays Financial Position Financial Performance

Cities/Municipalities
Barangays with FS Assets Liabilities Equity Income Expenses Net Income (Loss)
National Capital Region
1 Caloocan City 188 9 119,083 9,951 109,132 38,533 15,409 23,125
2 Las Pinas City 20 20 579,481 44,507 534,974 486,716 412,902 73,815
3 Makati City 33 33 3,165,300 233,930 2,931,371 1,700,897 1,352,649 348,248
4 Malabon City 21 13 109,635 8,539 101,096 172,356 174,219 (1,863)
5 Mandaluyong City 27 0 - - - - - -
6 Manila City 897 38 243,192 30,616 212,576 124,796 104,815 19,981
7 Marikina City 16 16 618,120 29,087 589,034 361,874 321,044 40,829
8 Muntilupa City 9 9 438,745 10,536 428,209 570,714 539,752 30,962
9 Navotas City 18 18 173,615 42,060 131,556 226,131 131,973 94,158
10 Paranaque City 16 16 802,776 104,931 697,845 941,403 879,649 61,754
11 Pasay City 201 0 - - - - - -
12 Pasig City 30 30 1,118,531 169,788 948,742 1,005,151 1,000,268 4,884
13 Quezon City 142 142 8,322,438 399,901 7,922,538 2,692,130 2,143,165 548,965
14 San Juan City 21 21 227,887 28,966 198,920 196,261 149,566 46,695
15 Taguig City 28 28 1,312,383 59,437 1,252,946 641,958 414,405 227,553
162
16 Valenzuela City 33 33 227,887 28,966 198,920 196,261 149,566 46,695

17 Municipality of Pateros 10 10 40,429 1,426 39,004 59,362 55,077 4,285
Sub-Total 1,710 436 18,537,068 1,207,075 17,329,994 9,943,624 8,353,568 1,590,056
Cordillera Administrative Region
Abra
1 Baay-Licuan 11 0 - - - - - -
2 Bangued 31 18 656 20 636 34,374 35,967 (1,594)
3 Boliney 8 8 5,275 - 5,275 10,406 10,393 13
4 Bucay 21 21 42,192 47 42,144 32,510 33,161 (651)
5 Bucloc 4 0 - - - - - -
6 Daguioman 4 4 1,403 - 1,403 5,596 5,561 35
7 Danglas 7 7 2,219 - 2,219 9,793 10,239 (446)
8 Dolores 15 15 10,146 - 10,146 21,100 23,228 (2,128)
9 La Paz 12 12 7,265 - 7,265 21,802 20,817 986
10 Lacub 6 6 331 - 331 8,242 8,109 133
11 Lagangilang 17 17 22,823 - 22,823 26,979 27,539 (560)
12 Lagayan 5 2 29 - 29 3,300 3,294 6
Calendar Year 2018
(in thousand pesos)

13 Langiden 6 6 1,750 1 1,749 8,118 8,215 (96)
14 Luba 8 8 13,541 40 13,501 12,325 10,888 1,437
15 Malibcong 12 12 11,683 - 11,683 14,580 15,355 (775)
16 Manabo 11 11 55,064 - 55,064 18,082 16,747 1,335
17 Peñarrubia 9 0 - - - - - -
18 Pidigan 15 5 4,637 - 4,637 8,008 8,106 (97)
19 Pilar 19 8 15,253 241 15,011 12,047 12,684 (637)
20 Sallapadan 9 4 5,720 - 5,720 6,195 5,359 836
21 San Isidro 9 9 4,024 - 4,024 12,037 12,484 (447)
22 San Juan 19 19 12,158 - 12,158 25,802 25,797 4
23 San Quintin 6 3 2,050 - 2,050 4,823 4,926 (103)
24 Tayum 11 11 9,780 47 9,734 20,266 20,187 79
25 Tineg 10 10 4,998 - 4,998 13,510 13,798 (288)
26 Tubo 10 10 40,593 - 40,593 14,612 14,679 (68)
27 Villaviciosa 8 0 - - - - - -
Sub-Total 303 226 273,590 397 273,193 344,507 347,534 (3,027)
163
Ifugao
1 Aguinaldo 16 16 43,517 5,233 38,284 29,920 23,610 6,310
2 Alfonso Lista 20 20 62,913 5,814 57,100 50,044 47,005 3,039
3 Asipulo 10 10 20,724 1,662 19,061 20,467 14,052 6,415
4 Banaue 18 18 57,605 2,662 54,943 33,125 21,018 12,107
5 Hingyon 12 12 13,904 1,982 11,922 18,207 14,516 3,690
6 Hungduan 9 9 11,430 1,961 9,469 15,342 12,150 3,192
7 Kiangan 14 14 23,123 4,013 19,109 25,787 20,191 5,595
8 Lagawe 20 20 44,112 5,555 38,558 34,712 23,881 10,832
9 Lamut 18 18 45,063 11,135 33,928 35,679 29,893 5,785
10 Mayoyao 27 27 40,136 5,394 34,742 38,940 31,720 7,220
11 Tinoc 12 12 23,653 1,052 22,601 21,448 19,877 1,571
Sub-Total 176 176 386,180 46,464 339,716 323,671 257,915 65,757
Apayao
1 Calanasan 19 16 32,875 4,037 28,838 24,248 20,144 4,104
2 Conner 22 11 52,873 5,351 47,521 20,976 11,667 9,309
3 Flora 16 5 32,642 1,822 30,820 10,569 9,165 1,404
4 Kabugao 21 11 9,515 1,165 8,350 16,322 16,376 (54)
Calendar Year 2018
(in thousand pesos)

5 Luna 22 22 65,268 1,363 63,906 36,394 27,851 8,543
6 Pudtol 22 20 48,509 339 48,170 31,955 22,151 9,804
7 Sta. Marcela 13 6 22,705 1,954 20,751 10,277 7,410 2,867
Sub-Total 135 91 264,387 16,032 248,355 150,740 114,764 35,976
Kalinga
Tabuk City 42 23 62,413 6,692 55,720 72,361 60,571 11,790
1 Balbalan 14 13 34,592 474 34,117 21,852 15,247 6,605
2 Lubuagan 9 4 3,338 113 3,225 6,818 6,333 485
3 Pasil 14 14 14,966 12 14,954 20,716 19,854 862
4 Pinukpuk 23 0 - - - - - -
5 Rizal 14 8 15,510 1,473 14,038 13,526 11,341 2,186
6 Tanudan 16 9 33,682 1,297 32,385 12,398 10,373 2,025
7 Tinglayan 20 17 15,516 756 14,760 26,521 21,633 4,888
Sub-Total 152 88 180,017 10,817 169,199 174,191 145,351 28,841
Benguet
164
Baguio City 128 100 718,145 64,848 653,297 318,903 208,225 110,678
1 Atok 8 8 38,542 1,941 36,601 21,059 14,429 6,631
2 Bakun 7 7 44,037 5,907 38,130 22,533 17,183 5,350
3 Bokod 10 10 52,546 6,555 45,991 33,118 27,915 5,203
4 Buguias 14 14 32,612 180 32,432 44,025 33,015 11,010
5 Itogon 9 9 76,737 7,286 69,452 70,224 64,543 5,681
6 Kabayan 13 13 17,714 3,893 13,821 23,313 18,164 5,150
7 Kapangan 15 15 27,959 2,770 25,189 28,669 24,127 4,542
8 Kibungan 7 7 25,744 400 25,344 18,153 15,179 2,974
9 La Trinidad 16 16 159,720 10,457 149,263 114,129 76,394 37,734
10 Mankayan 12 12 18,507 47 18,461 40,208 28,795 11,412
11 Sablan 8 8 37,345 1,961 35,383 18,629 12,674 5,955
12 Tuba 13 13 111,607 21,394 90,213 60,816 39,093 21,724
13 Tublay 8 8 24,064 3,077 20,987 20,944 16,077 4,866
Sub-Total 268 240 1,385,280 130,715 1,254,564 834,722 595,813 238,909
Mt. Province
1 Barlig 11 11 21,403 2,974 18,430 14,839 12,538 2,302
2 Bauko 22 22 52,994 2,480 50,514 42,819 40,419 2,400
Calendar Year 2018
(in thousand pesos)

3 Besao 14 14 35,717 12,228 23,489 19,404 16,835 2,569
4 Bontoc 16 16 137,853 4,234 133,619 33,605 23,139 10,466
5 Natonin 11 11 10,446 1,515 8,931 17,394 16,157 1,237
6 Paracelis 9 9 26,896 3,306 23,590 27,634 26,486 1,147
7 Sabangan 15 15 38,405 6,009 32,395 26,134 20,139 5,995
8 Sadanga 8 8 27,015 2,494 24,521 13,990 10,870 3,121
9 Sagada 19 19 33,361 1,014 32,347 27,153 19,296 7,857
10 Tadian 19 19 64,025 5,445 58,580 32,711 28,491 4,220
Sub-Total 144 144 448,114 41,698 406,417 255,684 214,369 41,314
Regional Total 1,178 965 3,050,157 246,123 2,691,444 2,083,516 1,675,746 407,770
Region I
La Union
San Fernando City 59 59 234,921 12,696 222,225 169,694 138,484 31,209
1 Agoo 49 49 107,410 8,611 98,798 93,824 82,177 11,647
2 Aringay 24 24 31,860 1,332 30,528 55,391 52,060 3,331
165
3 Bacnotan 47 47 116,562 4,121 112,441 79,709 67,438 12,271

4 Bagulin 10 10 13,887 91 13,796 19,205 14,833 4,372
5 Balaoan 36 36 64,251 1,399 62,852 85,054 63,062 21,993
6 Bangar 33 33 130,087 458 129,628 59,877 45,127 14,749
7 Bauang 39 39 109,436 8,299 101,137 108,537 88,685 19,852
8 Burgos 12 12 23,638 1,153 22,484 17,635 17,315 320
9 Caba 17 17 47,966 508 47,459 32,121 29,350 2,771
10 Luna 40 40 114,935 264 114,672 64,595 53,538 11,058
11 Naguilian 37 37 105,474 2,951 102,523 76,312 58,450 17,862
12 Pugo 14 14 31,579 344 31,234 25,787 20,476 5,311
13 Rosario 33 33 89,788 7,190 82,599 115,211 72,548 42,663
14 San Gabriel 15 15 24,680 6,386 18,295 27,213 22,018 5,195
15 San Juan 41 41 61,445 23 61,423 67,874 65,064 2,810
16 Santo Tomas 24 24 61,445 23 61,423 67,874 65,064 2,810
17 Santol 11 11 7,483 127 7,356 19,317 18,040 1,277
18 Sudipen 17 17 32,612 3,013 29,599 32,177 30,758 1,419
19 Tubao 18 18 41,388 129 41,259 36,908 25,856 11,052
Sub-Total 576 576 1,450,849 59,117 1,391,732 1,254,316 1,030,344 223,972
Calendar Year 2018
(in thousand pesos)

Pangasinan
Alaminos City 39 39 132,217 2,448 129,769 105,001 91,044 13,957
Dagupan City 31 31 117,658 1,884 115,775 172,187 145,419 26,767
San Carlos City 86 86 289,150 12,119 277,031 210,474 179,935 30,539
Urdaneta City 34 34 79,429 6,940 72,488 124,124 114,195 9,930
1 Agno 17 17 23,195 499 22,696 36,521 32,369 4,152
2 Aguilar 16 16 27,115 90 27,025 43,449 45,328 (1,879)
3 Alcala 21 21 34,672 71 34,601 48,984 45,501 3,483
4 Anda 18 18 58,927 800 58,126 46,310 39,266 7,044
5 Asingan 21 21 44,462 2,107 42,356 58,818 52,172 6,646
6 Balungao 20 20 30,056 1,866 28,189 37,018 36,870 148
7 Bani 27 27 19,929 9,468 10,461 60,630 60,446 185
8 Basista 13 13 8,469 6 8,463 33,985 33,363 622
9 Bautista 18 18 22,523 848 21,674 39,329 38,077 1,252
10 Bayambang 77 77 38,113 3,887 34,225 153,472 142,267 11,205
166
11 Binalonan 24 24 63,175 155 63,020 63,000 46,616 16,384

12 Binmaley 33 33 55,288 1,334 53,954 87,636 75,564 12,072
13 Bolinao 30 30 76,266 475 75,791 85,919 74,867 11,052
14 Bugallon 24 24 93,846 1,811 92,036 67,595 56,935 10,660
15 Burgos 14 14 23,732 1,346 22,387 29,382 23,095 6,287
16 Calasiao 24 24 65,891 2,274 63,617 89,436 71,585 17,852
17 Dasol 18 18 29,966 2,541 27,425 38,243 32,806 5,437
18 Infanta 13 13 21,575 1,408 20,168 29,337 24,162 5,174
19 Labrador 10 10 13,099 9 13,090 25,036 23,305 1,731
20 Laoac 22 22 38,064 813 37,250 39,906 35,287 4,619
21 Lingayen 32 32 116,548 5,879 110,669 118,868 82,950 35,919
22 Mabini 16 16 21,487 102 21,385 34,457 32,460 1,997
23 Malasiqui 73 73 93,144 80 93,064 156,891 137,193 19,698
24 Manaoag 26 26 20,602 1,106 19,496 70,136 73,482 (3,346)
25 Mangaldan 30 30 97,825 11,933 85,893 99,129 75,444 23,686
26 Mangatarem 82 82 66,970 1,754 65,216 130,527 131,238 (711)
27 Mapandan 15 15 48,294 1,634 46,660 39,252 37,403 1,849
28 Natividad 18 18 49,907 196 49,711 33,777 28,595 5,182
29 Pozorrubio 34 34 126,038 1,792 124,247 80,675 64,234 16,441
30 Rosales 37 37 21,346 948 20,398 81,036 82,690 (1,654)
Calendar Year 2018
(in thousand pesos)

31 San Fabian 34 34 40,868 1,478 39,390 87,472 83,465 4,007
32 San Jacinto 19 19 19,848 214 19,634 47,807 38,579 9,228
33 San Manuel 14 14 76,571 1,345 75,226 47,354 39,593 7,760
34 San Nicolas 33 33 10,730 250 10,481 59,213 56,461 2,752
35 San Quintin 21 21 29,455 106 29,349 44,951 68,482 (23,531)
36 Sison 28 28 105,610 9,939 95,671 68,607 50,499 18,108
37 Sta. Barbara 29 29 112,933 1,171 111,762 82,363 73,013 9,350
38 Sta. Maria 23 23 49,399 795 48,605 45,753 44,490 1,263
39 Sto. Tomas 10 10 11,586 5 11,581 19,821 18,820 1,001
40 Sual 19 19 117,282 25,470 91,812 44,520 46,636 (2,116)
41 Tayug 21 21 50,595 1,637 48,958 55,015 54,100 915
42 Umingan 58 58 112,244 1,785 110,459 100,329 89,937 10,392
43 Urbiztondo 21 21 52,093 850 51,243 52,432 47,562 4,870
44 Villasis 21 21 64,008 13,500 50,509 63,695 52,763 10,931
Sub-total 1,364 1,364 2,922,200 139,168 2,783,032 3,389,871 3,030,564 359,306
167
Ilocos Sur
Candon City 42 42 242,461 2,621 239,840 86,934 81,704 5,230
Vigan City 39 39 184,226 544 183,682 82,088 64,700 17,388
1 Alilem 9 9 14,906 246 14,660 14,143 12,982 1,161
2 Banayoyo 14 14 23,915 487 23,428 19,556 16,020 3,536
3 Bantay 34 34 68,398 944 67,454 60,168 46,880 13,288
4 Burgos 26 26 54,620 9 54,611 34,665 31,341 3,325
5 Cabugao 33 33 42,123 2,579 39,544 58,761 55,252 3,509
6 Caoayan 17 17 62,411 1,604 60,807 32,912 27,915 4,997
7 Cervantes 13 13 25,756 919 24,836 25,735 20,631 5,104
8 G. Del Pilar 7 7 25,756 919 24,836 25,735 20,631 5,104
9 Galimuyod 24 24 36,559 1,356 35,203 31,680 26,008 5,672
10 Lidlidda 11 11 12,806 1,630 11,176 14,045 12,689 1,356
11 Magsingal 30 30 43,275 1,147 42,128 50,978 49,391 1,587
12 Nagbukel 12 12 8,329 312 8,017 15,701 14,365 1,336
13 Narvacan 34 34 35,497 1,224 34,274 65,586 66,177 (590)
14 Quirino 9 9 8,328 466 7,862 14,784 12,310 2,474
15 Salcedo 21 21 42,192 55 42,137 28,967 24,722 4,245
16 San Emilio 8 8 9,975 560 9,415 13,189 12,944 244
17 San Esteban 10 10 11,530 1,739 9,791 15,680 14,848 833
Calendar Year 2018
(in thousand pesos)

18 San Ildefonso 15 15 37,039 750 36,290 20,553 17,182 3,371
19 San Juan 32 32 86,361 531 85,830 49,664 42,659 7,006
20 San Vicente 7 7 15,358 183 15,175 14,965 12,786 2,179
21 Santa 26 26 58,387 296 58,091 38,608 29,847 8,761
22 Santiago 24 24 21,402 1,742 19,660 37,602 34,923 2,679
23 Sigay 7 7 12,738 132 12,606 9,021 6,778 2,243
24 Sinait 44 44 92,256 2,867 89,389 62,535 52,236 10,299
25 Sta. Catalina 9 9 11,886 39 11,847 17,933 17,814 120
26 Sta. Cruz 49 49 190,810 893 189,917 154,340 85,448 68,892
27 Sta. Lucia 36 36 83,894 1,316 82,578 54,690 55,578 (888)
28 Sta. Maria 33 33 94,130 2,497 91,634 53,588 42,482 11,106
29 Sto. Domingo 36 36 54,047 1,507 52,540 55,054 47,211 7,843
30 Sugpon 6 6 10,069 423 9,646 10,723 8,341 2,382
31 Suyo 8 8 12,990 176 12,814 15,874 13,628 2,245
32 Tagudin 43 43 142,944 3,521 139,423 71,548 54,414 17,134
Sub-Total 768 768 1,877,375 36,236 1,841,139 1,358,007 1,132,838 225,169
168
Ilocos Norte
Batac City 43 43 138,702 949 137,752 88,452 72,721 15,731
Laoag City 80 80 394,288 33,880 360,408 167,763 123,308 44,455
1 Adams 1 1 4,078 162 3,915 2,287 1,835 452
2 Bacarra 43 43 74,190 3,928 70,262 66,687 51,206 15,481
3 Badoc 31 31 43,147 227 42,919 52,722 51,831 892
4 Bangui 15 14 51,008 3,914 47,094 27,494 20,029 7,466
5 Banna 20 20 37,631 2,918 34,714 33,135 45,330 (12,195)
6 Burgos 11 11 80,316 2,227 78,089 32,694 23,652 9,042
7 Carasi 3 3 9,100 115 8,985 4,146 2,981 1,165
8 Currimao 23 23 49,038 2,862 46,176 32,062 26,207 5,855
9 Dingras 31 31 128,384 2,012 126,371 59,231 42,641 16,590
10 Dumalneg 3 0 - - - - - -
11 Marcos 13 13 55,212 1,043 54,169 25,641 17,740 7,901
12 Nueva Era 11 11 15,338 449 14,889 17,477 15,999 1,478
13 Pagudpud 16 16 96,392 15,864 80,528 49,457 33,999 15,457
14 Paoay 31 31 83,399 11,625 71,774 47,540 35,708 11,832
15 Pasuquin 33 33 83,397 21,204 62,193 56,016 47,653 8,363
16 Piddig 23 23 13,030 123 12,907 40,185 34,221 5,965
Calendar Year 2018
(in thousand pesos)

17 Pinili 25 25 39,305 1,480 37,825 37,019 31,573 5,447
18 San Nicolas 24 24 85,294 1,060 84,233 53,997 45,251 8,746
19 Sarrat 24 24 94,511 353 94,158 46,613 35,176 11,437
20 Solsona 22 22 69,150 17,587 51,563 41,284 38,267 3,017
21 Vintar 33 33 86,503 8,710 77,793 55,418 45,595 9,823
Sub-Total 559 555 1,731,410 132,691 1,598,719 1,037,322 842,925 194,397
Regional Total 3,267 3,263 7,981,835 367,212 7,614,623 7,039,515 6,036,671 1,002,844
Region II
Batanes
1 Basco 6 6 11,868 1,734 10,133 12,402 11,205 1,198
2 Itbayat 5 4 4,788 258 4,530 5,665 4,648 1,017
3 Ivana 4 4 10,361 1,229 9,133 5,128 3,935 1,193
4 Mahatao 4 4 8,163 378 7,785 5,849 5,163 686
5 Sabtang 6 6 6,491 1,309 5,182 7,872 7,204 667
169
6 Uyugan 4 0 - - - - - -
Sub-Total 29 24 41,671 4,909 36,763 36,915 32,155 4,760
Cagayan
Tuguegarao City 49 13 81,306 2,224 79,081 38,731 31,562 7,168
1 Abulug 20 20 79,369 13,792 65,578 39,553 30,418 9,135
2 Alcala 25 9 24,932 2,181 22,752 18,356 18,789 (433)
3 Allacapan 27 27 120,805 4,604 116,201 50,580 42,912 7,668
4 Amulung 47 47 117,757 2,637 115,120 72,322 51,575 20,747
5 Aparri 42 42 172,358 9,503 162,855 98,595 74,559 24,035
6 Baggao 48 48 226,450 70,174 156,276 103,456 112,441 (8,985)
7 Ballesteros 19 19 85,223 2,042 83,182 42,300 38,870 3,430
8 Buguey 30 30 121,499 3,741 117,757 56,283 44,732 11,551
9 Calayan 12 11 17,892 1,225 16,667 20,734 19,772 961
10 Camalaniugan 28 28 59,453 5,238 54,215 47,253 41,903 5,350
11 Claveria 41 41 122,556 9,547 113,010 62,887 53,777 9,110
12 Enrile 22 5 17,527 1,450 16,078 10,231 7,828 2,403
13 Gattaran 50 17 48,197 1,909 46,288 31,443 25,233 6,210
14 Gonzaga 25 25 132,797 4,967 127,829 54,304 48,100 6,204
15 Iguig 23 23 59,058 424 58,634 48,354 33,248 15,106
Calendar Year 2018
(in thousand pesos)

16 Lallo 35 35 100,939 15,121 85,818 65,508 55,241 10,266
17 Lasam 30 24 104,704 3,766 100,937 52,862 38,392 14,470
18 Pamplona 18 18 78,636 4,816 73,820 33,419 28,799 4,620
19 Peñablanca 24 24 108,466 4,522 103,944 56,430 43,764 12,666
20 Piat 18 18 63,192 2,598 60,594 37,022 33,438 3,584
21 Rizal 29 8 6,127 1,206 4,921 11,405 11,690 (285)
22 Sanchez Mira 18 18 42,434 3,910 38,524 35,299 30,728 4,571
23 Solana 38 38 168,099 8,817 159,282 103,408 73,910 29,498
24 Sta. Ana 16 14 91,709 2,499 89,210 35,345 27,694 7,651
25 Sta. Praxedes 10 10 18,833 2,347 16,487 13,714 12,163 1,551
26 Sta. Teresita 13 13 34,285 3,469 30,816 26,265 21,560 4,705
27 Sto. Niño 31 31 103,687 229 103,458 57,500 39,265 18,236
28 Tuao 32 12 56,347 4,726 51,621 30,592 22,937 7,655
Sub-Total 820 668 2,464,638 193,683 2,270,955 1,354,153 1,115,304 238,849
170
Isabela
Cauayan City 65 65 341,565 11,447 330,118 167,978 145,477 22,501
Ilagan City 91 91 638,215 546 637,668 221,137 150,724 70,413
Santiago City 37 37 190,941 5,991 184,950 139,219 126,771 12,447
1 Alicia 34 34 69,104 22,751 46,353 84,334 82,981 1,353
2 Angadanana 59 20 40,717 - 40,717 16,479 10,754 5,725
3 Aurora 33 33 105,830 9,922 95,908 62,056 47,278 14,778
4 Benito Soliven 29 29 64,834 18,461 46,373 46,282 41,112 5,170
5 Burgos 14 14 75,295 2,648 72,647 30,578 25,204 5,374
6 Cabagan 26 25 49,742 3,127 46,615 60,119 52,762 7,358
7 Cabatuan 22 8 18,461 2,613 15,848 14,468 12,052 2,416
8 Cordon 26 26 145,351 9,013 136,339 56,067 46,958 9,109
9 Delfin Albano 29 29 86,523 33 86,491 53,288 41,977 11,311
10 Dinapigue 6 6 46,763 - 46,763 11,706 10,136 1,570
11 Divilacan 12 6 15,900 787 15,114 1,271 1,203 67
12 Echague 64 64 91,804 72,844 18,960 125,727 114,131 11,596
13 Gamu 16 16 18,636 3,711 14,925 36,783 39,113 (2,330)
14 Jones 42 42 141,995 706 141,289 93,450 69,120 24,330
15 Luna 19 6 23,600 77 23,523 12,061 8,773 3,288
16 Maconacon 10 10 22,016 842 21,174 13,880 12,514 1,367
17 Mallig 18 18 53,638 535 53,103 37,592 31,955 5,637
Calendar Year 2018
(in thousand pesos)

18 Naguilian 25 21 30,796 5,488 25,308 40,813 35,772 5,041
19 Palanan 17 17 41,764 12 41,752 35,697 28,098 7,599
20 Quezon 15 15 42,561 - 42,561 39,260 32,406 6,855
21 Quirino 21 21 39,438 9,033 30,405 35,202 31,033 4,169
22 Ramon 19 19 107,740 5,048 102,692 75,618 65,706 9,912
23 Reina Mercedes 20 20 64,272 296 63,976 39,035 36,545 2,489
24 Roxas 26 26 62,286 443 61,843 73,542 74,544 (1,002)
25 San Agustin 23 23 33,280 993 32,287 45,289 38,958 6,331
26 San Guillermo 26 3 11,016 - 11,016 6,086 3,930 2,156
27 San Isidro 13 13 78,710 2,461 76,249 32,212 23,096 9,116
28 San Manuel 19 6 25,330 1,469 23,861 14,393 13,539 854
29 San Mariano 36 36 171,004 24,703 146,300 75,366 55,390 19,976
30 San Mateo 33 26 115,802 7,653 108,150 58,875 49,107 9,768
31 San Pablo 17 14 11,962 967 10,994 31,141 32,302 (1,161)
32 Sta. Maria 20 20 44,636 54 44,582 42,423 40,229 2,195
171
33 Sto. Tomas 27 8 17,365 15 17,350 13,519 10,435 3,084

34 Tumauini 46 46 152,471 - 152,471 101,884 81,578 20,306
Sub-Total 1,055 913 3,291,364 224,690 3,066,673 2,044,833 1,723,663 321,169
Nueva Viscaya
1 A. Castaneda 6 6 55,080 6,759 48,321 12,178 14,236 (2,058)
2 Ambaguio 8 8 2,502 6 2,496 2,760 1,845 915
3 Aritao 22 22 125,924 5,043 120,881 54,832 45,025 9,807
4 Bagabag 17 6 33,492 4,485 29,007 16,065 10,073 5,992
5 Bambang 25 25 91,577 9,300 82,277 56,845 46,782 10,063
6 Bayombong 25 25 127,462 19,780 107,682 75,891 63,834 12,057
7 Diadi 19 19 51,467 935 50,532 40,874 38,487 2,388
8 Dupax del Norte 15 15 66,544 2,978 63,566 46,721 39,134 7,587
9 Dupax del Sur 19 19 49,172 5,638 43,534 29,631 20,728 8,903
10 Kasibu 30 18 35,816 2,609 33,206 20,914 13,991 6,923
11 Kayapa 30 30 76,820 445 76,375 52,140 33,286 18,854
12 Quezon 12 12 70,980 9,268 61,713 37,565 27,121 10,445
13 Solano 16 16 63,370 7,087 56,283 2,004 2,078 (74)
14 Sta. Fe 22 20 132,354 1,106 131,249 73,622 52,860 20,762
15 Villaverde 9 9 29,074 491 28,583 27,156 21,530 5,626
Sub-Total 275 250 1,011,635 75,931 935,704 549,199 431,010 118,190
Calendar Year 2018
(in thousand pesos)

Quirino
1 Aglipay 25 24 61,978 2,446 59,533 43,393 34,163 9,231
2 Cabarroguis 17 17 62,510 2,115 60,395 42,118 32,748 9,370
3 Diffun 33 5 10,833 658 10,175 11,193 9,154 2,038
4 Maddela 32 32 122,862 8,831 114,031 64,733 55,042 9,691
5 Nagtipunan 16 13 35,831 1,770 34,061 27,586 25,436 2,150
6 Saguday 9 9 35,153 495 34,658 27,569 18,036 9,533
Sub-Total 132 100 329,167 16,315 312,852 216,591 174,579 42,012
Regional Total 2,311 1,955 7,138,475 515,528 6,622,947 4,201,692 3,476,711 724,981
Region III
Aurora
1 Baler 13 13 19,148 2,513 16,635 42,099 41,675 425
2 Casiguran 24 24 24,992 161 24,831 41,532 38,868 2,663
172
3 Dilasag 11 5 9,982 30 9,952 10,874 9,923 951

4 Dinalungan 9 5 17,134 - 17,134 9,317 3,069 6,248
5 Dingalan 11 11 37,267 1,517 35,750 28,400 23,065 5,335
6 Dipaculao 25 15 48,903 1,723 47,180 30,303 25,466 4,838
7 Maria Aurora 40 40 42,644 667 41,977 72,526 60,623 11,903
8 San Luis 18 17 23,033 1,757 21,276 35,100 33,851 1,249
Sub-Total 151 130 223,102 8,368 214,734 270,152 236,539 33,613
Bataan
City of Balanga 25 25 90,421 24,537 65,884 110,080 99,370 10,710
1 Abucay 9 9 48,498 6,230 42,268 40,985 38,452 2,533
2 Bagac 14 14 17,139 2,288 14,851 35,028 32,483 2,545
3 Dinalupihan 46 46 84,810 9,065 75,745 119,953 113,257 6,696
4 Hermosa 23 18 50,678 6,354 44,323 56,159 47,514 8,645
5 Limay 12 4 72,371 609 71,761 59,998 29,714 30,284
6 Mariveles 18 6 120,220 3,690 116,530 88,046 64,263 23,783
7 Morong 5 5 18,593 3,893 14,701 29,208 27,439 1,769
8 Orani 29 29 70,740 9,330 61,410 75,479 67,489 7,990
9 Orion 23 23 59,301 9,721 49,580 61,930 56,902 5,028
10 Pilar 19 19 35,151 5,552 29,598 51,353 45,531 5,823
Calendar Year 2018
(in thousand pesos)

11 Samal 14 14 26,504 4,930 21,574 41,237 39,857 1,380
Sub-Total 237 212 694,424 86,199 608,225 769,457 662,270 107,186
Bulacan
Malolos City 51 15 14,461 1,630 12,831 99,556 105,638 (6,082)
Meycauyan City 26 26 166,578 2,145 164,433 206,677 173,328 33,348
San Jose Del Monte City 59 59 1,209,334 92,006 1,117,329 469,157 374,648 94,509
1 Angat 16 8 79,438 2,469 76,969 58,408 45,213 13,196
2 Balagtas 9 9 18,211 1,411 16,799 64,243 62,611 1,632
3 Baliuag 27 12 34,242 3,665 30,577 132,105 132,210 (105)
4 Bocaue 19 19 89,130 7,586 81,544 108,018 93,662 14,357
5 Bulacan 14 14 26,032 1,756 24,276 65,097 63,652 1,445
6 Bustos 14 7 34,189 3,852 30,337 59,130 55,872 3,257
7 Calumpit 29 15 53,226 646 52,580 103,882 100,374 3,508
8 D.R. Trinidad 8 4 80,933 3,005 77,928 34,501 20,223 14,278
9 Guiguinto 14 14 71,450 3,832 67,618 97,430 98,028 (598)
173
10 Hagonoy 26 13 22,085 2,546 19,539 109,335 105,693 3,642

11 Marilao 16 16 104,217 3,775 100,441 188,609 173,336 15,274
12 Norzagaray 13 13 142,017 14,777 127,240 129,118 125,947 3,172
13 Obando 11 11 21,097 281 20,817 50,621 48,351 2,270
14 Pandi 22 22 38,743 1,672 37,071 83,728 77,730 5,998
15 Paombong 14 8 4,398 141 4,257 23,199 23,244 (45)
16 Plaridel 19 19 22,985 3,104 19,880 95,533 96,214 (681)
17 Pulilan 19 10 37,731 7,228 30,503 87,665 70,325 17,340
18 San Ildefonso 36 14 65,783 6,204 59,579 128,362 116,891 11,471
19 San Miguel 49 24 156,529 17,243 139,286 175,355 137,389 37,967
20 San Rafael 34 9 124,919 21,989 102,930 94,373 81,777 12,596
21 Sta. Maria 24 12 367,425 7,739 359,686 217,709 154,086 63,623
Sub-Total 569 373 2,985,153 210,702 2,774,451 2,881,811 2,536,440 345,371
Nueva Ecija
Cabanatuan City 89 67 242,202 12,018 230,184 252,432 207,382 45,050
Gapan City 23 23 80,443 19,989 60,455 98,476 89,549 8,926
Palayan City 19 9 10,449 1,238 9,212 19,996 17,266 2,730
San Jose City 38 38 160,214 14,727 145,487 137,688 128,832 8,856
Science City of Muñoz 37 37 132,247 3,123 129,124 96,936 83,130 13,805
Calendar Year 2018
(in thousand pesos)

1 Aliaga 26 10 33,835 3,918 29,917 24,891 22,322 2,569
2 Bongabon 28 28 75,065 8,625 66,440 71,968 63,766 8,202
3 Cabiao 23 23 19,819 1,133 18,687 75,039 72,028 3,011
4 Carrangalan 17 0 - - - - - -
5 Cuyapo 51 26 47,210 2,256 44,953 49,190 44,687 4,503
6 Gabaldon 16 16 43,076 1,313 41,763 33,938 26,268 7,670
7 General Mamerto Natividad 20 18 77,803 2,895 74,908 51,867 37,438 14,429
8 General Tinio 13 13 37,113 487 36,626 44,332 44,867 (535)
9 Guimba 64 32 121,323 3,013 118,310 68,197 56,034 12,162
10 Jaen 27 0 - - - - - -
11 Laur 17 17 42,645 45 42,600 38,935 37,764 1,171
12 Licab 11 6 11,059 437 10,622 16,226 15,125 1,102
13 Llanera 22 22 37,719 1,398 36,321 52,110 49,537 2,574
14 Lupao 24 24 20,298 1,436 18,862 52,381 53,457 (1,076)
15 Nampicuan 21 10 27,323 161 27,162 14,525 14,477 47
16 Pantabangan 14 14 59,409 5,802 53,607 48,024 48,685 (661)
174
17 Peñaranda 10 5 13,198 461 12,736 16,894 16,412 482

18 Quezon 16 16 24,335 775 23,560 42,791 40,275 2,516
19 Rizal 26 26 20,416 52 20,365 69,735 66,874 2,862
20 San Antonio 16 8 30,433 3,081 27,352 40,904 39,659 1,245
21 San Isidro 9 9 17,504 364 17,141 45,497 44,712 785
22 San Leonardo 15 15 36,817 2,363 34,454 58,772 54,992 3,780
23 Sta. Rosa 33 33 24,997 8,172 16,825 83,175 81,418 1,757
24 Sto. Domingo 24 24 104,695 729 103,966 70,781 51,703 19,078
25 Talavera 53 42 143,329 11,034 132,295 149,829 128,973 20,856
26 Talugtog 28 28 105,426 7,281 98,145 45,803 37,049 8,754
27 Zaragosa 19 9 5,749 2,559 3,190 23,874 24,965 (1,090)
Sub-Total 849 648 1,806,153 120,884 1,685,269 1,895,204 1,699,646 195,558
Pampanga
Angeles City 33 33 564,702 178,706 385,996 406,449 354,911 51,538
Mabalacat City 27 0 - - - - - -
San Fernando City 35 30 249,281 15,431 233,850 236,783 192,600 44,183
1 Apalit 12 12 33,561 7,183 26,378 82,844 87,389 (4,545)
2 Arayat 30 30 10,685 2,651 8,034 113,151 112,099 1,052
3 Bacolor 21 21 32,885 1,575 31,311 62,631 59,124 3,507
Calendar Year 2018
(in thousand pesos)

4 Candaba 33 14 3,528 - 3,528 39,494 37,208 2,286
5 Florida Blanca 33 17 42,844 2,334 40,510 57,549 47,289 10,260
6 Guagua 31 17 42,844 2,334 40,510 57,549 47,289 10,260
7 Lubao 44 20 26,678 745 25,933 63,542 63,113 429
8 Macabebe 25 18 9,939 - 9,939 54,461 56,465 (2,005)
9 Magalang 27 0 - - - - - -
10 Masantol 26 2 3,759 31 3,728 7,761 7,262 499
11 Mexico 43 15 28,133 1,909 26,224 50,633 48,080 2,554
12 Minalin 15 15 12,437 5,738 6,700 45,715 44,213 1,502
13 Porac 29 29 107,996 490 107,507 129,829 127,113 2,716
14 San Luis 17 17 36,273 91 36,182 51,026 45,008 6,018
15 San Simon 14 14 17,849 10 17,838 46,178 45,987 191
16 Sasmuan 12 12 6,152 - 6,152 30,213 30,468 (255)
17 Sta. Ana 14 0 - - - - - -
18 Sta. Rita 10 10 12,050 1,640 10,410 37,282 38,609 (1,328)
19 Sto. Tomas 7 2 2,253 1,830 423 7,118 7,407 (289)
175
Sub-Total 538 328 1,243,850 222,697 1,021,153 1,580,208 1,451,635 128,574
Tarlac
Tarlac City 76 51 238,921 4,569 234,352 232,890 178,271 54,619
1 Anao 18 18 41,407 1,017 40,390 26,080 23,305 2,775
2 Bamban 15 14 26,141 2,396 23,744 48,232 45,249 2,983
3 Camiling 61 36 150,817 3,333 147,484 56,568 46,668 9,900
4 Capaz 20 20 69,457 396 69,061 112,262 96,733 15,529
5 Concepcion 45 45 131,925 1,007 130,918 150,116 119,568 30,548
6 Gerona 44 44 95,756 2,272 93,484 103,212 85,456 17,756
7 La Paz 21 21 94,147 190 93,957 61,656 52,197 9,459
8 Mayantoc 24 12 16,161 361 15,800 22,025 18,534 3,491
9 Moncada 37 37 47,047 9,803 37,244 73,595 83,450 (9,855)
10 Paniqui 35 35 121,159 434 120,726 96,306 82,760 13,546
11 Pura 16 16 45,679 127 45,552 32,475 30,238 2,237
12 Ramos 9 9 20,747 2,272 18,474 22,473 19,616 2,858
13 San Clemente 12 6 12,828 61 12,767 10,058 9,678 380
14 San Jose 13 8 24,416 130 24,286 24,738 20,772 3,967
15 San Manuel 15 15 15,313 433 14,880 31,512 32,781 (1,269)
16 Sta. Ignacia 24 24 36,698 1,401 35,297 55,610 48,355 7,255
Calendar Year 2018
(in thousand pesos)

17 Victoria 26 14 37,836 6,328 31,508 36,772 33,463 3,310
Sub-Total 511 425 1,226,456 36,532 1,189,924 1,196,581 1,027,091 169,489
Zambales
Olongapo City 17 17 175,037 40,585 134,452 207,570 187,481 20,088
1 Botolan 31 15 59,688 3,247 56,441 75,622 71,058 4,564
2 Cabangan 22 22 50,415 8,950 41,465 39,239 35,326 3,913
3 Candelaria 16 16 42,815 228 42,587 36,398 31,845 4,553
4 Castillejos 14 14 33,705 302 33,402 58,627 53,019 5,608
5 Iba 14 7 25,942 6,335 19,607 49,446 44,142 5,304
6 Masinloc 13 7 187,038 1,314 185,724 87,679 64,615 23,064
7 Palauig 19 19 35,473 1,100 34,373 43,313 40,911 2,401
8 San Antonio 14 7 47,775 1,016 46,759 41,494 30,404 11,090
9 San Felipe 11 11 44,745 288 44,457 28,790 24,776 4,014
10 San Marcelino 18 18 48,297 12,463 35,835 41,921 39,758 2,163
11 San Narciso 17 9 57,915 877 57,038 36,826 31,643 5,183
176
12 Sta. Cruz 25 25 117,467 36,918 80,549 67,654 63,513 4,141

13 Subic 16 16 32,735 3,562 29,174 57,381 58,118 (737)
Sub-Total 247 203 959,047 117,185 841,862 871,960 776,609 95,351
Regional Total 3,102 2,319 9,138,186 802,569 8,335,617 9,465,372 8,390,230 1,075,143
Region IV - A
Batangas
Batangas City 105 105 580,350 7,446 572,903 478,320 362,848 115,471
Lipa City 72 72 501,872 2,193 499,679 355,722 240,192 115,529
Tanauan City 48 18 104,292 1,893 102,399 79,780 74,913 4,866
1 Agoncillo 21 21 68,233 3,600 64,633 47,273 35,779 11,494
2 Alitagtag 19 19 48,779 206 48,573 38,366 30,802 7,564
3 Balayan 48 16 20,301 606 19,695 39,030 34,631 4,400
4 Balete 13 12 28,606 87 28,519 25,387 24,653 734
5 Bauan 40 40 95,592 3,105 92,487 111,865 91,379 20,486
6 Calaca 40 40 72,831 7,339 65,492 124,092 88,417 35,675
7 Calatagan 25 25 72,423 3,283 69,140 83,835 59,873 23,962
8 Cuenca 21 21 109,012 6,428 102,583 46,557 29,910 16,647
Calendar Year 2018
(in thousand pesos)

9 Ibaan 26 26 72,914 4,809 68,105 64,761 52,557 12,205
10 Laurel 21 11 40,258 2,081 38,177 26,732 17,496 9,236
11 Lemery 46 45 165,099 12,004 153,095 114,124 93,325 20,799
12 Lian 19 18 43,404 3,025 40,379 56,240 47,653 8,587
13 Lobo 26 26 49,432 3,152 46,279 53,546 46,275 7,271
14 Mabini 34 34 95,294 10,226 85,069 76,892 58,861 18,031
15 Malvar 15 15 91,508 1,483 90,025 65,279 58,478 6,801
16 Mataas Na Kahoy 16 16 57,079 1,684 55,395 38,243 25,513 12,730
17 Nasugbu 42 30 89,576 4,279 85,298 92,029 79,314 12,715
18 Padre Garcia 18 18 77,511 3,419 74,092 52,790 45,648 7,143
19 Rosario 48 45 122,794 22,988 99,806 119,487 99,661 19,826
20 San Jose 33 32 250,132 3,891 246,241 85,170 54,838 30,332
21 San Juan 42 42 128,660 5,037 123,623 120,131 94,055 26,076
22 San Luis 26 24 50,728 4,415 46,312 45,956 38,097 7,858
23 San Nicolas 18 18 62,797 9,725 53,072 34,203 24,071 10,132
24 San Pascual 29 29 124,545 3,482 121,063 82,217 69,137 13,079
177
25 Sta. Teresita 17 17 67,539 1,759 65,779 31,270 27,137 4,132

26 Sto. Tomas 30 17 165,933 2,196 163,737 86,553 74,273 12,280
27 Taal 42 39 104,823 1,909 102,914 37,896 16,495 21,400
28 Talisay 21 21 47,487 2,657 44,830 59,625 53,766 5,859
29 Taysan 20 20 61,966 8,095 53,871 51,474 45,267 6,207
30 Tingloy 15 15 36,590 117 36,473 28,126 19,477 8,649
31 Tuy 22 22 27,596 5,459 22,137 53,350 54,502 (1,152)
Sub-Total 1,078 969 3,735,956 154,079 3,581,877 2,906,319 2,269,296 637,023
Cavite
Bacoor City 73 73 268,455 16,690 251,765 493,176 462,804 30,371
Cavite City 84 84 262,745 10,361 252,384 162,833 141,487 21,345
Dasmariñas City 75 55 962,403 33,441 928,962 383,136 265,877 117,259
General Trias ity 33 33 182,768 69,827 112,941 275,328 249,343 25,985
Imus City 97 97 244,599 37,913 206,686 403,502 375,523 27,980
Tagaytay City 34 29 145,407 7,358 138,049 153,626 132,878 20,748
Trece Martirez City 13 13 162,471 41,254 121,217 136,826 112,559 24,267
1 Alfonso 32 30 72,525 874 71,651 72,798 55,407 17,391
2 Amadeo 26 26 89,869 1,187 88,682 59,027 39,054 19,972
3 Carmona 14 14 144,550 25,710 118,840 102,346 100,131 2,215
Calendar Year 2018
(in thousand pesos)

4 Gen. E. Aguinaldo 14 14 25,690 86 25,604 30,698 28,239 2,459
5 Gen. Alvarez 27 27 125,888 1,172 124,716 130,900 119,944 10,956
7 Indang 36 36 90,311 3,024 87,287 82,605 68,531 14,074
8 Kawit 23 22 91,897 1,402 90,495 74,770 67,418 7,352
9 Magallanes 16 13 26,192 791 25,401 26,570 21,474 5,096
10 Maragondon 27 27 61,187 18,806 42,381 54,728 49,303 5,424
11 Mendez-Nunez 24 24 50,118 6,103 44,015 46,565 41,805 4,760
12 Naic 30 30 168,414 2,580 165,834 107,899 77,831 30,068
13 Noveleta 16 16 41,780 1,322 40,458 48,828 36,794 12,034
14 Rosario 20 19 134,890 8,705 126,186 88,080 67,138 20,942
15 Silang 64 64 234,943 24,197 210,746 246,492 164,545 81,948
16 Tanza 41 41 193,579 48,906 144,673 192,473 171,575 20,897
17 Ternate 10 8 15,687 467 15,220 17,844 13,770 4,074
Sub-Total 829 795 3,796,369 362,178 3,434,191 3,391,049 2,863,431 527,618
178
Laguna
Biñan City 24 23 145,942 45,124 100,818 268,017 249,303 18,714
Cabuyao City 18 - - - - - -
Calamba City 54 54 322,159 52,836 269,323 568,947 578,938 (9,991)
San Pablo City 80 80 271,463 46,262 225,200 274,894 242,238 32,655
San Pedro City 20 1 8,709 278 8,431 16,904 15,873 1,031
Santa Rosa City 18 - - - - - -
1 Alaminos 15 15 52,775 2,616 50,159 48,734 40,267 8,467
2 Bay 15 15 63,022 2,276 60,745 61,083 56,141 4,942
3 Calauan 17 17 43,499 9,031 34,468 67,980 63,851 4,129
4 Cavinti 19 19 77,336 2,403 74,933 43,770 40,302 3,469
5 Famy 20 20 10,971 337 10,633 31,601 30,181 1,420
6 Kalayaan 3 3 33,526 8,245 25,281 30,152 30,482 (331)
7 Liliw 33 - - - - - -
8 Los Baños 14 14 112,859 4,847 108,012 93,970 78,610 15,360
9 Luisiana 23 22 68,850 18,280 50,570 35,575 43,272 (7,698)
10 Lumban 16 - - - - - -
11 Mabitac 15 15 22,508 3,576 18,932 28,926 29,472 (546)
12 Magdalena 24 24 28,202 1,807 26,395 42,205 44,449 (2,244)
13 Majayjay 40 - - - - - -
14 Nagcarlan 52 52 95,404 20,716 74,688 97,834 93,036 4,798
Calendar Year 2018
(in thousand pesos)

15 Paete 9 9 13,769 82 13,686 27,050 24,900 2,150
16 Pagsanjan 16 16 26,471 2,181 24,290 52,624 46,382 6,242
17 Pakil 13 - - - - - -
18 Pangil 8 8 27,749 320 27,429 24,321 19,237 5,084
19 Pila 17 17 57,901 8,290 49,611 51,094 55,673 (4,579)
20 Rizal 11 - - - - - -
22 Sta. Cruz 26 26 59,314 1,919 57,395 108,882 104,087 4,794
23 Sta. Maria 25 - - - - - -
24 Siniloan 20 - - - - - -
25 Victoria 9 9 36,165 3,867 32,298 36,885 32,672 4,213
Sub-Total 674 459 1,578,593 235,294 1,343,299 2,011,448 1,919,368 92,080
Quezon
Lucena City 33 33 355,035 58,749 296,286 226,985 165,367 61,618
Tayabas City 66 66 102,298 17,350 84,948 140,530 116,171 24,359
179
1 Agdanganan 12 12 28,836 3,746 25,090 20,615 17,089 3,526

2 Alabat 19 19 38,247 1,298 36,950 30,403 24,123 6,281
3 Atimonan 42 42 103,650 9,930 93,721 85,593 69,316 16,278
4 Buenavista 37 19 35,679 6,627 29,052 27,992 25,555 2,437
5 Burdeous 14 65 193,075 13,766 179,309 111,819 76,961 34,858
6 Calauag 81 46 107,731 15,687 92,044 92,349 78,468 13,881
7 Candelaria 25 25 87,442 10,470 76,971 107,193 90,303 16,890
8 Catanauan 46 - - - - - -
9 Dolores 16 - - - - - -
10 Gen. Luna 27 27 68,337 1,164 67,172 45,632 46,586 (954)
11 Gen. Nakar 19 - - - - - -
12 Guinayangan 54 - - - - - -
13 Gumaca 59 - - - - - -
14 Infanta 36 8 22,432 1,039 21,393 24,221 19,851 4,370
15 Jomalig 5 - - - - - -
16 Lopez 95 87 218,321 26,422 191,899 150,576 120,363 30,213
17 Lucban 32 - - - - - -
18 Macaleleon 30 30 61,895 7,173 54,722 49,404 39,328 10,076
19 Mauban 40 - - - - - -
20 Mulanay 28 - - - - - -
21 Padre Burgos 22 22 88,586 9,207 79,379 37,347 28,592 8,756
Calendar Year 2018
(in thousand pesos)

22 Pagbilao 27 - - - - - -
23 Panulukan 12 12 27,853 3,119 24,733 21,033 20,075 957
24 Patnanungan 6 - - - - - -
25 Perez 14 14 27,758 2,177 25,581 22,438 18,844 3,594
26 Pitogo 39 39 81,517 9,083 72,434 55,206 53,818 1,388
27 Plaridel 9 9 13,511 6,836 6,674 14,856 9,311 5,545
28 Polilio 20 - - - - - -
29 Quezon 24 24 33,974 4,672 29,301 34,633 28,138 6,495
30 Real 17 - - - - - -
31 Sampaloc 14 - - - - - -
32 San Andres 7 - - - - - -
33 San Antonio 20 20 25,359 8,016 17,343 41,880 36,687 5,193
34 San Francisco 16 - - - - - -
35 San Narciso 24 22 84,486 8,665 75,820 50,775 39,967 10,808
36 Sariaya 43 - - - - - -
37 Tagkawayan 45 45 124,775 16,201 108,574 80,565 68,366 12,199
180
38 Tiaong 31 31 83,834 17,788 66,046 95,472 83,673 11,799

39 Unisan 36 36 67,780 6,917 60,862 54,526 47,424 7,102
Sub-Total 1,242 753 2,082,409 266,103 1,816,306 1,622,040 1,324,375 297,666
Rizal
Antipolo City 16 16 236,333 34,765 201,569 630,224 619,114 11,110
1 Angono 10 10 135,492 29,129 106,363 100,226 90,062 10,163
2 Baras 10 0 - - - - - -
3 Binangonan 40 23 32,374 3,295 29,078 117,554 115,818 1,737
4 Cainta 7 7 722,486 37,155 685,331 278,620 248,241 30,379
5 Cardona 18 18 14,476 2,435 12,041 52,541 53,999 (1,458)
6 Jala-Jala 11 0 - - - - - -
7 Morong 8 8 60,428 18,636 41,792 48,159 45,827 2,332
8 Pililia 9 0 - - - - - -
9 Rodriguez 11 11 252,250 4,823 247,427 276,949 239,226 37,723
10 San Mateo 15 15 95,143 4,804 90,339 199,790 168,858 30,932
11 Tanay 19 0 - - - - - -
12 Taytay 5 5 170,786 5,315 165,471 245,641 220,812 24,829
13 Teresa 9 9 22,643 6,877 15,767 60,026 59,950 77
Sub-Total 188 122 1,742,413 147,233 1,595,180 2,009,730 1,861,907 147,823
Calendar Year 2018
(in thousand pesos)

Regional Total 4,011 3,098 12,935,740 1,164,887 11,770,852 11,940,586 10,238,377 1,702,209
Region IV - B
Marinduque
1 Boac 61 61 209,878 5,275 204,603 100,534 69,965 30,570
2 Buenavista 15 15 74,292 3,997 70,295 30,462 22,110 8,352
3 Gasan 25 25 72,437 7,066 65,371 49,211 40,286 8,925
4 Mogpog 37 37 154,742 14,855 139,886 61,174 47,219 13,955
5 Santa Cruz 55 55 279,052 25,495 253,556 95,114 62,383 32,730
6 Torrijos 25 25 73,880 530 73,351 47,059 35,597 11,461
Sub-Total 218 218 864,280 57,218 807,062 383,553 277,560 105,993
Occidental Mindoro
1 Abra de Ilog 9 8 10,638 1,346 9,292 25,728 24,977 751
2 Calintaan 7 7 22,457 3,257 19,200 28,574 26,831 1,743
181
3 Looc 9 8 13,235 784 12,451 14,708 12,057 2,652

4 Lubang 16 14 28,494 2,773 25,721 24,940 22,645 2,295
5 Magsaysay 12 12 40,261 3,604 36,657 35,624 28,438 7,186
6 Mamburao 15 2 1,778 233 1,545 2,851 2,764 87
7 Paluan 12 12 67,890 92 67,798 23,474 17,626 5,849
8 Rizal 11 11 54,501 2,972 51,528 38,856 34,689 4,167
9 Sablayan 22 16 76,055 4,994 71,061 60,930 47,298 13,632
10 San Jose 38 38 78,476 7,266 71,211 139,183 115,326 23,856
11 Sta. Cruz 11 6 16,775 228 16,547 21,010 19,319 1,691
Sub-Total 162 134 410,561 27,549 383,012 415,878 351,969 63,909
Oriental Mindoro
Calapan City 62 56 437,090 24,131 412,959 149,747 104,814 44,933
1 Baco 27 23 116,856 2,987 115,622 42,648 30,280 12,368
2 Bansud 13 7 65,360 289 65,071 27,979 17,636 10,343
3 Bongabong 35 6 27,103 289 26,814 19,096 13,797 5,300
4 Bulalacao 15 9 21,321 2,365 18,956 23,660 19,179 4,481
5 Gloria 27 22 94,467 1,997 92,470 60,112 40,263 19,848
6 Mansalay 17 13 69,644 6,845 62,799 37,488 32,254 5,233
7 Naujan 72 69 489,032 13,005 476,027 144,384 95,003 49,381
Calendar Year 2018
(in thousand pesos)

8 Pinamalayan 37 36 234,298 5,377 228,922 93,137 77,364 15,773
9 Pola 23 23 114,795 - 114,795 47,089 31,207 15,881
10 Puerto Galera 13 12 70,348 5,917 64,431 41,863 32,989 8,874
11 Roxas 20 20 91,180 7,686 83,494 57,881 52,754 5,127
12 San Teodoro 8 8 33,814 514 33,301 20,206 16,427 3,779
13 Socorro 26 26 95,556 4,890 90,667 55,353 37,746 17,607
14 Victoria 32 32 100,783 4,669 96,114 67,420 50,717 16,703
Sub-Total 427 362 2,061,648 80,960 1,982,441 888,062 652,432 235,630
Palawan
Puerto Princesa City 66 66 112,666 23,629 89,037 78,491 65,048 13,443
1 Aborlan 20 1 2,504 109 2,395 2,275 1,844 431
2 Agutaya 10 0 - - - - - -
3 Araceli 13 2 3,679 177 3,502 5,649 136 5,513
4 Balabac 20 20 20,450 - 20,450 46,335 39,755 6,580
182
5 Bataraza 22 0 - - - - - -
6 Brookespoint 18 18 64,275 5,756 58,519 66,288 59,799 6,489
7 Busuanga 14 7 30,091 988 29,104 16,172 11,623 4,549
8 Cagayancillo 12 0 - - - - - -
9 Coron 23 19 102,218 12,798 89,419 51,738 43,994 7,744
10 Culion 14 14 20,675 1,745 18,930 27,136 24,352 2,783
11 Cuyo 17 0 - - - - - -
12 Dumaran 16 0 - - - - - -
13 El Nido 18 0 - - - - - -
14 Kalayaan 1 1 2,752 162 2,590 1,147 806 342
15 Linapacan 10 0 - - - - - -
16 Magsaysay 11 4 9,878 265 9,613 6,878 6,192 686
17 Narra 23 7 43,746 9,931 33,815 29,229 21,324 7,906
18 Quezon 14 10 64,076 16,792 47,284 31,631 20,419 11,212
19 Rizal 11 3 15,406 1,723 13,684 9,624 7,444 2,180
20 Roxas 31 16 31,230 268 30,962 40,555 34,734 5,821
21 San Vicente 10 4 10,093 9 10,083 9,866 7,749 2,117
22 Sofronio Española 9 6 25,627 61 25,565 21,419 17,589 3,830
23 Taytay 31 0 - - - - - -
Sub-Total 434 198 559,366 74,414 484,952 444,434 362,808 81,626
Calendar Year 2018
(in thousand pesos)

Romblon
1 Alcantara 12 11 26,046 3,366 23,407 21,419 17,687 3,732
2 Banton 17 17 65,130 128 65,002 20,967 17,275 3,692
3 Cajidiocan 14 14 48,986 941 48,045 28,418 22,960 5,457
4 Calatrava 7 7 18,948 626 18,251 9,834 8,492 1,342
5 Concepcion 9 3 5,856 5 5,851 3,991 3,364 627
6 Corcuera 15 9 26,147 82 26,064 13,556 10,158 3,398
7 Ferrol 6 6 16,670 2,200 13,470 10,741 8,099 2,642
8 Looc 12 0 - - - - - -
9 Magdiwang 9 9 32,260 6,403 25,857 19,577 16,951 2,627
10 Odiongan 25 0 - - - - - -
11 Romblon 31 31 113,716 1,543 112,173 59,601 44,405 15,196
12 San Agustin 15 10 13,348 2,587 10,762 13,877 12,038 591
13 San Andres 13 0 - - - - - -
14 San Fernando 12 0 - - - - - -
183
15 San Jose 5 0 - - - - - -
16 Sta. Fe 11 0 - - - - - -
17 Sta. Maria 6 6 21,221 1,767 19,454 10,668 7,393 3,275
Sub-Total 219 123 388,328 19,648 368,337 212,649 168,822 42,578
Regional Total 1,460 1,035 4,284,183 259,790 4,025,804 2,344,575 1,813,591 529,735
Region V
Albay
Legazpi City 70 70 456,079 66,510 389,569 220,390 148,077 72,313
Ligao City 55 53 158,486 1,374 157,112 150,860 113,263 37,598
Tabaco City 47 10 35,648 2,139 33,509 24,995 3,273 3,199
1 Bacacay 56 3 10,061 86 9,975 4,379 3,129 1,250
2 Camalig 50 14 31,594 1,405 30,190 31,085 21,745 9,340
3 Daraga 54 22 116,623 4,221 112,402 49,195 33,628 15,566
4 Guinobatan 44 8 57,024 6,266 50,759 40,386 16,554 23,832
5 Jovellar 23 8 2,103 781 1,322 12,334 10,637 1,697
6 Libon 47 25 168,790 7,242 161,548 51,663 35,092 16,571
7 Malilipot 18 15 34,194 2,028 32,165 41,471 31,054 10,418
8 Malinao 29 15 38,920 141 38,779 30,295 26,902 3,393
Calendar Year 2018
(in thousand pesos)

9 Manito 15 4 10,938 200 10,738 9,079 7,700 1,379
10 Oas 53 53 67,886 6,081 62,624 97,756 84,090 13,666
11 Pio Duran 33 4 14,736 785 13,950 6,850 7,783 (933)
12 Polangui 44 6 30,916 561 30,354 12,199 9,409 2,790
13 Rapu-Rapu 34 11 17,176 2,670 14,505 16,886 13,763 3,124
14 Sto. Domingo 23 11 42,477 4,752 37,725 33,224 18,610 14,615
15 Tiwi 25 1 4,208 105 4,103 2,433 1,802 631
Sub-Total 720 333 1,297,858,644 107,348,880 1,191,329,049 835,480,546 586,509,585 230,448,477
Camarines Norte
1 Basud 29 29 103,323 19,854 83,470 56,096 45,799 10,297
2 Capalonga 22 7 24,556 1,786 22,770 12,928 8,748 4,180
3 Daet 25 25 143,361 12,940 130,421 98,022 70,992 27,029
4 Jose Panganiban 27 9 30,552 2,530 28,022 29,036 26,629 2,407
5 Labo 52 38 174,728 11,815 162,913 88,876 58,357 30,518
6 Mercedes 26 - - - - - -
184
7 Paracale 27 - - - - - -
8 San Lorenzo Ruiz 12 - - - - - -
9 San Vicente 9 9 19,214 (389) 19,602 16,604 13,038 3,565
10 Santa Elena 19 18 80,651 3,426 77,225 44,460 33,033 11,427
11 Talisay 15 - - - - - -
12 Vinzons 19 - - - - - -
Sub-Total 282 135 576,386 51,962 524,424 346,022 256,597 89,425
Camarines Sur
Iriga City 36 36 218,357 3,289 215,068 113,347 76,151 37,196
Naga City 27 9 60,316 11,401 48,914 44,331 28,190 16,141
1 Baao 30 15 83,505 2,365 81,140 37,986 29,713 8,273
2 Balatan 17 17 43,630 6,565 37,064 36,433 29,908 6,525
3 Bato 33 8 11,057 331 10,726 16,369 15,772 597
4 Bombon 8 5 16,409 2,148 14,261 12,960 10,943 2,016
5 Buhi 38 38 62,230 990 61,240 87,734 77,161 10,573
6 Bula 33 - - - - - -
7 Cabusao 9 - - - - - -
8 Calabanga 48 - - - - - -
9 Camaligan 13 3 3,963 55 3,908 4,967 4,544 423
Calendar Year 2018
(in thousand pesos)

10 Canaman 24 11 35,784 1,636 34,148 21,948 18,494 3,454
11 Caramoan 49 33 80,911 2,071 78,840 54,714 44,353 10,361
12 Del Gallego 32 11 36,365 4,932 31,432 16,782 11,299 5,484
13 Gainza 8 8 15,845 1,922 13,923 15,426 11,587 3,839
14 Garchitorena 23 23 42,352 4,441 37,911 40,452 33,156 7,297
15 Goa 34 - - - - - -
16 Lagonoy 38 - - - - - -
17 Libmanan 75 24 85,343 12,057 73,286 46,964 36,353 10,611
18 Lupi 38 38 66,745 9,847 56,898 59,328 53,174 6,154
19 Magarao 15 2 2,726 502 2,224 4,702 4,440 262
20 Milaor 20 20 61,375 184 61,190 41,553 34,600 6,953
21 Minalabac 25 - - - - - -
22 Nabua 42 - - - - - -
23 Ocampo 25 4 11,202 1,132 10,070 9,178 7,364 1,814
24 Pamplona 17 - - - - - -
25 Pasacao 19 - - - - - -
185
26 Pili 26 26 148,483 13,715 134,768 87,807 67,227 20,581

27 Presentacion 18 16 28,868 9,132 19,736 26,217 23,280 2,937
28 Ragay 38 1 2,230 315 1,915 1,814 1,271 544
29 Sagnay 19 19 43,028 573 42,455 38,968 33,264 5,704
30 San Fernando 22 7 17,937 1,927 16,010 12,995 10,684 2,311
31 San Jose 29 29 46,030 3,974 42,056 55,680 50,521 5,159
32 Sipocot 46 46 136,710 20,013 116,698 88,477 63,099 25,378
33 Siruma 22 0 - - - - - -
34 Tigaon 23 8 38,763 3,473 35,290 24,038 18,532 5,506
35 Tinambac 44 - - - - - -
Sub-Total 1,063 457 1,400,164 118,993 1,281,170 1,001,170 795,077 206,093
Catanduanes
1 Bagamanoc 18 7 10,685 617 10,068 10,453 10,229 224
2 Baras 29 7 6,646 552 6,094 9,355 8,613 741
3 Bato 27 27 69,281 3,355 65,926 41,537 32,454 9,083
4 Caramoan 27 - - - - - -
5 Gigmoto 9 7 8,707 1,417 7,290 11,849 10,725 1,123
6 Pandan 26 7 9,944 60 9,884 11,497 10,512 985
7 Panganiban 23 - - - - - -
Calendar Year 2018
(in thousand pesos)

8 San Andres 38 38 74,247 21,906 52,341 62,571 53,350 9,221
9 San Miguel 24 20 15,603 - 15,603 28,420 18,871 9,549
10 Viga 31 30 42,620 528 42,092 44,392 41,126 3,266
11 Virac 63 63 161,876 17,009 144,866 115,961 92,333 23,629
Sub-Total 315 206 445,051 399,608 690,198 614,248 336,034 57,820
Masbate
Masbate City 30 8 74,338 1,404 72,934 24,398 16,666 7,731
1 Aroroy 41 41 407,814 4,043 403,771 173,266 94,038 79,227
2 Baleno 24 0 - - - - - -
3 Balud 32 0 - - - - - -
4 Batuan 14 0 - - - - - -
5 Cataingan 36 22 108,002 678 107,323 43,185 33,496 9,689
6 Cawayan 37 28 172,639 3,269 169,370 56,338 40,631 15,708
7 Claveria 22 7 46,594 7,690 38,904 14,777 10,864 3,913
8 Dimasalang 20 20 74,502 820 73,682 37,026 31,527 5,499
186
9 Esperanza 20 10 9,084 85 9,000 16,089 16,012 76

10 Mandaon 26 0 - - - - - -
11 Milagros 27 27 134,471 483 133,988 63,591 51,827 11,764
12 Mobo 29 8 29,786 344 29,442 13,401 11,188 2,213
13 Monreal 11 9 48,130 6,523 41,607 23,250 18,099 5,151
14 Palanas 24 11 46,029 241 45,788 19,641 15,813 3,828
15 Pio V. Corpuz 18 0 - - - - - -
16 Placer 35 19 65,433 6,355 59,077 35,968 29,137 6,830
17 San Fernando 26 0 - - - - - -
18 San Jacinto 21 0 - - - - - -
19 San Pascual 22 4 12,874 443 12,431 9,640 8,533 1,107
20 Uson 35 18 72,965 408 72,557 34,554 23,717 10,837
Sub-Total 550 232 1,302,661 32,786 1,269,875 565,123 401,549 163,574
Sorsogon
Sorsogon City 64 64 315,740 20,708 295,032 198,248 161,023 37,224
1 Barcelona 25 25 49,035 3,201 45,834 40,287 29,380 10,908
2 Bulan 63 42 128,987 4,416 124,571 91,234 72,302 18,932
3 Bulusan 24 8 13,233 376 12,857 12,802 11,673 1,129
4 Casiguran 25 25 55,684 3,796 51,888 48,662 42,534 6,129
Calendar Year 2018
(in thousand pesos)

5 Castila 34 8 18,099 213 17,886 24,224 19,296 4,928

6 Donsol 51 17 28,233 1,194 27,039 38,335 21,665 16,670
7 Gubat 42 42 100,479 5,411 95,069 82,849 67,312 15,537
8 Irosin 28 28 45,557 9,610 35,947 58,084 50,158 7,926
9 Juban 25 25 38,164 1,509 36,655 46,592 41,429 5,162
10 Magallanes 34 22 49,489 279 49,211 33,284 11,330 21,954
11 Matnog 40 40 48,247 1,351 46,895 66,449 55,693 10,756
12 Pilar 49 49 125,052 20,876 104,176 98,308 79,447 18,861
13 Prieto Diaz 23 23 62,791 4,182 58,609 38,410 31,265 7,145
14 Santa Magdalena 14 14 27,026 352 26,674 25,443 22,701 2,742
Sub-Total 541 432 1,105,817 77,474 1,028,342 903,211 717,208 186,003
Regional Total 3,471 1,795 6,127,937 788,172 5,985,338 4,265,254 3,092,975 933,363
Region VI
187
Aklan
1 Altavas 14 14 42,767 1,355 41,412 30,544 22,232 8,312
2 Balete 10 10 38,914 5,186 33,728 28,359 24,692 3,667
3 Banga 30 10 40,510 3,432 37,078 21,425 17,191 4,234
4 Batan 20 7 31,882 4,168 27,714 14,443 13,399 1,044
5 Buruanga 15 0 - - - - - -
6 Ibajay 35 35 176,649 2,940 173,709 67,281 49,784 17,496
7 Kalibo 16 16 120,134 11,709 108,425 60,420 42,744 17,676
8 Lezo 12 12 33,168 597 32,571 21,585 15,690 5,894
9 Libacao 24 10 28,788 1,442 27,346 18,163 12,984 5,180
10 Madalag 25 25 61,394 1,455 59,939 37,253 29,646 7,608
11 Makato 18 12 25,060 101 24,959 20,987 17,841 3,147
12 Malay 17 6 26,072 3,535 22,537 13,106 7,977 5,128
13 Malinao 23 23 91,364 1,853 89,510 39,074 25,664 13,410
14 Nabas 20 0 - - - - - -
15 New Washington 16 3 18,127 489 17,638 8,407 6,141 2,266
16 Numancia 17 17 79,750 2,649 77,101 38,279 29,086 9,193
17 Tangalan 15 15 46,558 694 45,864 30,325 28,456 1,868
Sub-Total 327 215 861,137 41,605 819,533 449,650 343,527 106,123
Calendar Year 2018
(in thousand pesos)

Antique
1 Anini-y 23 22 35,018 1,482 33,536 36,433 31,025 5,407
2 Barbaza 39 39 55,652 11,683 43,969 56,521 50,576 5,945
3 Belison 11 10 30,274 2,201 28,073 18,829 15,393 3,436
4 Bugasong 27 9 32,990 1,549 31,441 16,433 12,351 4,081
5 Caluya 18 13 55,022 303 54,720 26,512 23,622 2,890
6 Culasi 44 44 179,488 2,152 177,336 70,424 50,494 19,930
7 Hamtic 47 46 67,187 2,755 64,432 79,008 70,561 8,447
8 Laua-an 40 40 86,664 4,987 81,677 57,662 44,810 12,852
9 Libertad 19 - - - - - -
10 Pandan 34 25 43,078 5,720 37,358 40,719 38,768 1,951
11 Patnanongan 36 36 128,379 31,841 96,538 60,824 54,599 6,225
12 San Jose de Bautista 28 28 88,528 18 88,510 72,967 61,389 11,578
13 San Remegio 45 45 53,391 993 52,399 67,831 60,831 7,000
14 Sebaste 10 4 10,941 1,281 9,660 7,836 6,069 1,767
188
15 Sibalom 76 76 276,689 3,226 273,462 122,357 89,232 33,125

16 Tibiao 21 21 55,070 1,661 53,409 39,221 36,226 2,995
17 Tobias Fornier 50 50 199,030 6,153 192,877 72,748 48,381 24,367
18 Valderrama 22 22 41,545 10,361 31,184 34,764 32,193 2,570
Sub-Total 590 530 1,438,945 88,364 1,350,581 881,086 726,518 154,568
Capiz
Roxas City 47 14 74,084 2,123 71,960 45,020 39,229 5,790
1 Cuartero 22 22 27,711 733 26,977 39,818 36,969 2,849
2 Dao 20 20 28,826 242 28,584 41,391 37,865 3,526
3 Dumalag 19 18 44,108 2,674 41,434 35,805 29,528 6,276
4 Dumarao 33 33 104,607 2,432 102,175 63,369 56,555 6,815
5 Ivisan 15 14 26,338 272 26,066 31,390 27,039 4,350
6 Jamindan 30 26 32,955 630 32,325 47,291 45,256 2,035
7 Maayon 32 32 61,268 138 61,130 58,742 50,136 8,607
8 Mambusao 26 13 45,467 3,422 42,045 25,836 20,196 5,640
9 Panay 42 42 107,618 5,278 102,340 76,007 62,313 13,695
10 Panitan 26 26 57,816 1,918 55,898 52,163 47,240 4,923
11 Pilar 24 24 83,728 - 83,728 53,508 43,284 10,224
12 Pontevedra 26 26 62,646 451 62,195 55,984 54,736 1,247
Calendar Year 2018
(in thousand pesos)

13 Pres. Roxas 22 22 71,749 2,097 69,652 42,533 36,058 6,475
14 Sapian 10 10 14,094 638 13,457 26,158 25,575 584
15 Sigma 21 21 45,190 1,171 44,018 41,057 39,227 1,830
16 Tapaz 58 45 114,222 1,138 113,083 71,054 58,765 12,289
Sub-Total 473 408 1,002,426 25,357 977,069 807,127 709,973 97,154
Guimaras
1 Buenavista 36 20 72,253 5,278 66,975 38,494 32,705 5,789
2 Jordan 14 14 46,063 257 45,806 36,206 30,870 5,336
3 Nueva Valencia 22 22 143,423 4,869 138,554 49,031 35,012 14,019
4 San Lorenzo 12 12 45,309 6,467 38,842 34,102 26,318 7,784
5 Sibunag 14 2 9,022 81 8,942 4,975 3,243 1,731
Sub-Total 98 70 316,070 16,952 299,118 162,809 128,149 34,660
Iloilo
189
Iloilo City 180 127 1,156,717 81,676 1,075,041 506,973 352,449 154,525
Passi City 51 21 121,799 4,398 117,401 40,701 28,098 12,603
1 Ajuy 34 0 - - - - - -
2 Alimodian 51 3 6,260 604 5,656 4,247 3,629 618
3 Anilao 21 20 44,005 4,144 39,861 37,824 31,460 6,364
4 Badiangan 31 15 47,467 1,359 46,107 21,927 14,712 7,215
5 Balasan 23 0 - - - - - -
6 Banate 18 18 31,302 4,378 26,923 39,770 37,427 2,343
7 Barotac Nuevo 29 0 - - - - - -
8 Barotac Viejo 26 26 70,618 1,226 69,392 54,929 47,265 7,664
9 Batad 24 12 26,099 559 25,539 21,481 18,848 2,633
10 Bingawan 14 3 16,318 8 16,310 4,643 3,675 968
11 Cabatuan 68 13 41,569 79 41,490 22,211 14,215 7,996
12 Calinog 59 11 27,544 1,412 26,132 19,081 15,549 3,532
13 Carles 33 3 4,610 - 4,610 6,721 6,509 212
14 Concepcion 25 18 58,737 234 58,503 43,850 35,977 7,874
15 Dingle 33 11 41,507 2,285 39,222 22,473 16,065 6,409
16 Dueñas 47 13 56,908 6,195 50,712 19,466 14,971 4,495
17 Dumangas 45 0 - - - - - -
18 Estancia 25 0 - - - - - -
19 Guimbal 33 32 94,864 2,838 92,026 81,732 47,940 33,791
Calendar Year 2018
(in thousand pesos)

20 Igbaras 46 33 136,424 1,923 134,501 50,431 34,457 15,974
21 Janiuay 60 59 252,777 7,918 244,859 101,047 69,854 31,193
22 Lambunao 73 53 262,100 364 261,736 87,389 55,376 32,013
23 Leganes 18 0 - - - - - -
24 Lemery 31 0 - - - - - -
25 Leon 85 48 235,104 10,224 224,880 70,582 47,648 22,933
26 Maasin 50 0 - - - - - -
27 Miag-ao 119 80 167,305 7,099 160,206 110,879 83,649 27,230
28 Mina 22 0 - - - - - -
29 New Lucena 21 0 - - - - - -
30 Oton 37 17 71,479 1,374 70,105 41,026 31,174 9,852
31 Pavia 18 0 - - - - - -
32 Pototan 50 0 - - - - - -
33 San Dionisio 29 19 61,820 291 61,529 41,106 34,624 6,482
34 San Enrique 28 0 - - - - - -
35 San Joaquin 85 71 235,813 2,252 233,561 99,152 78,575 20,577
190
36 San Miguel 24 7 33,119 873 32,246 13,453 10,411 3,041

37 San Rafael 9 3 8,491 404 8,088 6,572 5,117 1,455
38 Sara 42 0 - - - - - -
39 Sta. Barbara 60 0 - - - - - -
40 Tigbauan 52 0 - - - - - -
41 Tubungan 48 48 145,147 2,667 142,480 63,965 44,143 19,822
42 Zarraga 24 0 - - - - - -
Sub-Total 1,901 784 3,455,903 146,785 3,309,117 1,633,631 1,183,817 449,815
Regional Total 3,389 2,007 7,074,482 319,063 6,755,419 3,934,303 3,091,984 842,319
Region VII
Bohol
Tagbilaran City 15 15 309,606 15,647 293,959 103,807 82,658 21,149
1 Albuquerque 11 11 32,974 2,543 30,432 19,289 15,081 4,208
2 Alicia 15 15 28,928 4,226 24,702 32,007 24,508 7,499
3 Anda 16 16 29,235 561 28,674 33,444 32,688 756
4 Antequera 21 21 78,613 8,035 70,578 35,032 27,926 7,106
5 Baclayon 17 17 62,563 4,450 58,113 34,239 27,521 6,718
6 Balilihan 31 31 92,991 9,559 83,432 43,965 36,918 7,047
7 Batuan 15 8 34,403 6,572 27,831 11,164 8,955 2,210
Calendar Year 2018
(in thousand pesos)

8 Bien Unido 15 15 30,325 1,685 28,640 33,965 28,908 5,057
9 Bilar 19 19 37,163 2,377 34,786 32,829 30,056 2,773
10 Buenavista 35 35 66,008 5,641 60,366 54,299 46,555 7,744
11 Calape 33 33 129,073 3,123 125,950 55,391 44,119 11,272
12 Candijay 21 21 29,998 101 29,896 47,890 45,484 2,406
13 Carmen 29 29 112,274 10,417 101,856 69,899 44,649 25,249
14 Catigbian 22 22 98,357 997 97,360 38,284 28,043 10,241
15 Clarin 24 24 71,377 867 70,511 38,354 30,777 7,578
16 Corella 8 8 19,418 1,148 18,270 14,854 12,529 2,326
17 Cortes 14 14 42,693 1,517 41,176 27,808 24,320 3,488
18 Dagohoy 15 15 49,775 3,824 45,951 28,570 27,443 1,128
19 Danao 17 17 53,056 1,868 51,188 29,771 24,021 5,750
20 Dauis 12 12 78,243 5,777 72,465 53,508 45,090 8,418
21 Dimiao 35 15 49,020 2,316 46,704 19,081 16,314 2,766
22 Duero 21 21 51,095 7,573 43,522 35,169 31,673 3,497
191
23 Garcia-Hernandez 30 30 86,645 888 85,757 49,700 37,410 12,290

24 Getafe 24 24 83,162 4,423 78,739 44,452 34,681 9,771
25 Guindulman 19 18 98,772 2,200 96,572 40,932 32,643 8,288
26 Inabanga 50 50 127,384 20,311 107,073 83,413 65,387 18,026
27 Jagna 33 33 123,962 4,031 119,931 58,617 47,199 11,418
28 Lila 18 18 36,378 4,381 31,997 27,649 23,897 3,753
29 Loay 24 8 20,466 3,422 17,044 12,472 10,516 1,956
30 Loboc 28 28 57,228 4,548 52,680 41,468 37,856 3,611
31 Loon 67 32 158,589 9,393 149,196 51,464 34,871 16,594
32 Mabini 22 22 42,262 1,061 41,201 46,738 41,979 4,759
33 Maribojoc 22 22 99,034 2,946 96,088 37,368 25,082 12,286
34 Panglao 10 10 72,613 6,199 66,415 37,524 27,461 10,062
35 Pilar 21 21 81,965 9,480 72,485 41,129 35,512 5,618
36 Pres. Garcia 23 23 60,661 11,713 48,949 39,993 34,204 5,788
37 Sagbayan 24 24 78,687 8,826 69,862 39,700 38,485 1,215
38 San Isidro 12 11 34,237 4,234 30,003 16,432 15,652 781
39 San Miguel 18 18 50,133 4,361 45,773 39,561 35,220 4,341
40 Sevilla 13 13 36,251 718 35,533 21,333 18,551 2,782
41 Sierra-Bullones 22 22 71,141 2,904 68,236 39,915 34,218 5,697
42 Sikatuna 10 10 25,309 1,173 24,136 15,886 15,144 742
43 Talibon 25 25 127,061 12,411 114,651 72,735 60,466 12,269
Calendar Year 2018
(in thousand pesos)

44 Trinidad 20 20 36,797 10,008 26,789 42,707 41,565 1,142
45 Tubigon 34 34 172,362 11,956 160,406 66,264 44,067 22,198
46 Ubay 44 44 137,266 4,186 133,080 93,833 77,020 16,813
47 Valencia 35 35 228,275 4,288 223,987 57,195 40,605 16,590
Sub-Total 1,109 1,029 3,733,829 250,884 3,482,945 2,011,101 1,645,925 365,175
Cebu
Bogo City 29 29 166,149 23,712 142,437 85,195 62,647 22,548
Carcar City 15 15 239,290 18,684 220,606 95,517 61,353 34,164
Cebu City 80 54 1,552,473 391,461 1,161,013 438,592 399,958 38,634
Danao City 42 42 167,741 16,198 151,543 145,465 107,275 38,190
Lapu Lapu City 30 22 619,660 46,321 573,338 366,299 252,555 113,744
Mandaue City 27 27 794,354 94,358 699,996 347,987 239,356 108,631
Naga City 28 20 262,972 72,502 190,470 92,333 61,945 30,389
Talisay City 22 22 180,933 2,274 178,659 197,072 175,363 21,709
192
Toledo City 38 38 578,782 26,847 551,935 225,900 166,759 59,142

1 Alcantara 9 7 38,923 1,449 37,474 14,332 11,592 2,740
2 Alcoy 8 8 43,863 4,296 39,567 20,445 18,527 1,918
3 Alegria 9 - - - - - -
4 Aloquinsan 15 15 37,171 10,602 26,569 34,836 28,968 5,868
5 Argao 45 - - - - - -
6 Asturias 27 11 101,550 6,843 94,707 30,264 18,157 12,106
7 Badian 29 25 84,564 9,331 75,234 54,596 39,715 14,882
8 Balamban 28 28 261,459 22,080 239,379 106,823 70,683 36,140
9 Bantayan 25 25 96,113 4,548 91,565 75,090 66,403 8,687
10 Barili 42 42 188,335 25,058 163,276 89,203 77,430 11,773
11 Bolj0-on 11 - - - - - -
12 Borbon 19 19 65,622 259 65,363 46,606 35,654 10,952
13 Carmen 21 19 115,544 3,540 112,003 49,154 38,266 10,888
14 Catmon 20 19 102,007 3,911 98,096 37,994 24,926 13,067
15 Compostela 17 - - - - - -
16 Consolacion 21 - - - - - -
17 Cordova 13 - - - - - -
18 Daan Bantayan 20 - - - - - -
19 Dalaguete 33 18 95,009 6,570 88,439 41,743 29,187 12,556
20 Dumanjug 37 - - - - - -
Calendar Year 2018
(in thousand pesos)

21 Ginatilan 14 14 77,434 10,065 67,370 25,089 21,834 3,255
22 Liloan 14 - - - - - -
23 Madridejos 14 1 1,187 173 1,013 2,126 2,199 (74)
24 Malabuyoc 14 - - - - - -
25 Medellin 19 18 42,567 5,486 37,081 54,073 56,463 (2,390)
26 Minglanilla 19 - - - - - -
27 Moalboal 15 1 4,896 138 4,758 2,502 1,509 993
28 Oslob 21 10 46,693 4,779 41,914 22,516 16,472 6,044
29 Pilar 13 6 24,096 646 23,450 10,234 7,854 2,380
30 Pinamungahan 26 26 135,010 7,130 127,881 69,090 50,334 18,756
31 Poro 17 9 73,336 626 72,710 29,258 15,653 13,605
32 Ronda 14 8 29,223 453 28,771 15,053 11,703 3,351
33 Samboan 15 3 8,316 660 7,656 5,103 3,912 1,191
34 San Fernando 21 - - - - - -
35 San Francisco 15 12 72,029 4,170 67,860 51,237 40,842 10,395
193
36 San Remegio 27 - - - - - -
37 Santa Fe 10 10 56,160 10,396 45,763 28,716 23,918 4,798
38 Santander 10 - - - - - -
39 Sibonga 25 - - - - - -
40 Sogod 18 - - - - - -
41 Tabogon 25 - - - - - -
42 Tabuelan 12 11 38,637 8,261 30,376 25,787 21,540 4,247
43 Tuburan 54 39 70,577 15,801 54,777 71,381 58,536 12,845
44 Tudela 11 11 33,887 1,919 31,968 20,678 16,323 4,355
Sub-Total 1,203 684 6,506,562 861,545 5,645,017 3,028,291 2,335,811 692,480
Siquijor
1 E. Villanueva 14 - - - - - -
2 Larena 23 - - - - - -
3 Lazi 18 - - - - - -
4 Maria 22 - - - - - -
5 San Juan 15 - - - - - -
6 Siquijor 42 - - - - - -
Sub-Total 134 0 - - - - - -
Regional Total 2,446 1,713 10,240,392 1,112,430 9,127,962 5,039,392 3,981,736 1,057,655
Calendar Year 2018
(in thousand pesos)

Region VIII
Biliran
1 Almeria 13 10 19,930 261 19,670 19,385 19,035 350
2 Biliran 11 5 10,775 2,144 8,632 10,641 9,299 1,343
3 Cabucgayan 13 3 7,145 4 7,141 4,706 5,613 (907)
4 Caibiran 17 9 7,791 73 7,718 12,281 15,515 (3,234)
5 Culaba 17 0 - - - - - -
6 Kawayan 20 0 - - - - - -
7 Maripipi 15 13 36,587 762 35,825 17,226 13,068 4,159
8 Naval 26 15 105,270 4,238 101,032 32,969 31,699 1,271
Sub-Total 132 55 187,498 7,481 180,017 97,209 94,228 2,981
Eastern Samar
Borongan City 61 0 - - - - - -
194
1 Arteche 20 0 - - - - - -
2 Balangiga 13 5 9,733 2,235 7,498 7,331 6,319 1,012
3 Balangkayan 15 1 1,287 57 1,230 1,507 1,416 91
4 Can-avid 28 0 - - - - - -
5 Dolores 46 0 - - - - - -
6 Gen. Mcarthur 30 5 11,869 310 11,559 11,985 9,809 2,176
7 Giporlos 18 6 5,806 33 5,772 8,913 6,849 2,064
8 Guiuan 60 0 - - - - - -
9 Hernani 13 2 11,732 1,634 10,098 4,241 3,405 836
10 Jipapad 13 0 - - - - - -
11 Lawa-an 16 0 - - - - - -
12 Llorente 33 5 10,545 1,211 9,335 9,766 9,995 (229)
13 Maslog 12 0 - - - - - -
14 Maydolong 20 8 23,911 577 23,334 13,357 10,454 2,902
15 Mercedes 16 5 7,287 1,178 6,109 6,520 5,969 551
16 Oras 42 17 19,478 - 19,478 21,467 18,024 3,443
17 Quinapondan 25 8 19,643 41 19,602 12,883 10,020 2,863
18 Salcedo 41 0 - - - - - -
19 San Julian 16 5 5,612 20 5,592 9,933 8,989 944
20 San Policarpio 17 8 9,264 - 9,264 12,593 10,749 1,844
Calendar Year 2018
(in thousand pesos)

21 Sulat 18 0 - - - - - -
22 Taft 24 0 - - - - - -
Sub-Total 597 75 136,167 7,295 128,872 120,496 101,997 18,499
Leyte
Baybay City 92 92 398,068 2,695 395,373 165,686 115,169 50,517
Ormoc City 110 110 728,356 55,426 672,930 279,168 211,111 68,058
Tacloban City 138 133 467,481 24,493 442,988 284,699 231,752 52,947
1 Abuyog 63 63 254,301 19,002 235,299 105,195 77,044 28,150
2 Alang-alang 54 5 4,205 372 3,832 9,450 5,996 3,455
3 Albuera 16 16 158,031 12,729 145,302 45,709 26,335 19,374
4 Babatngon 25 4 11,972 763 11,209 7,490 6,175 1,316
5 Barugo 37 11 16,829 641 16,188 17,539 16,000 1,539
6 Bato 32 32 110,074 4,234 105,840 57,450 53,797 3,653
7 Burauen 77 77 338,214 12,136 326,079 112,416 72,160 40,256
8 Calubian 53 53 1,492 37,451 (35,959) 74,656 57,416 17,241
195
9 Capoocan 21 7 18,138 991 17,147 12,898 10,730 2,168

10 Carigara 49 6 7,499 42 7,456 9,673 8,844 829
11 Dagami 65 0 - - - - - -
12 Dulag 45 0 - - - - - -
13 Hilongos 51 0 - - - - - -
14 Hindang 20 6 35,057 2,153 32,904 11,589 8,254 3,335
15 Inopacan 20 19 65,956 2,397 63,558 32,756 25,629 7,127
16 Isabel 24 18 60,391 651 59,740 37,436 32,862 4,574
17 Jaro 46 0 - - - - - -
18 Javier 28 28 107,639 2,676 104,963 45,515 33,740 11,774
19 Julita 26 23 70,961 3,927 67,035 33,364 28,835 4,529
20 Kananga 23 23 501,347 22,744 478,603 79,117 44,782 34,335
21 La Paz 35 0 - - - - - -
22 Leyte 30 30 130,644 9,838 120,806 56,308 47,522 8,786
23 McArthur 31 0 - - - - - -
24 Mahaplag 28 28 83,255 343 82,911 57,219 40,919 16,300
25 Matag-ob 21 21 40,465 3,963 36,502 33,252 27,557 5,696
26 Matalom 30 30 71,809 3,859 67,950 52,129 36,372 15,757
27 Mayorga 16 0 - - - - - -
28 Merida 22 19 72,004 3,400 68,604 36,140 27,530 8,610
Calendar Year 2018
(in thousand pesos)

29 Palo 33 29 122,285 5,076 117,209 70,505 54,035 16,471
30 Palompon 50 50 119,814 15,599 104,215 85,794 76,850 8,944
31 Pastrana 29 0 - - - - - -
32 San Isidro 19 19 22,945 2,716 20,229 39,701 38,437 1,264
33 San Miguel 21 2 8,088 382 7,706 3,549 2,509 1,040
34 Sta. Fe 20 0 - - - - - -
35 Tabango 13 13 800,004 1,390 798,614 35,417 26,982 8,435
36 Tabon-Tabon 16 0 - - - - - -
37 Tanauan 54 54 287,102 6,756 280,346 89,882 65,622 24,260
38 Tolosa 15 8 67,725 879 66,846 28,517 26,478 2,038
39 Tunga 8 0 - - - - - -
40 Vilaba 35 33 103,501 2,577 100,925 58,279 40,931 17,347
Sub-Total 1,641 1,062 5,285,650 262,301 5,023,349 2,068,498 1,578,374 490,125
Northern Samar
1 Allen 20 - - - - - -
196
2 Biri 8 - - - - - -
3 Bobon 18 - - - - - -
4 Capul 12 - - - - - -
5 Catarman 55 - - - - - -
6 Catubig 47 - - - - - -
7 Gamay 26 - - - - - -
8 Laoang 56 - - - - - -
9 Lapinig 15 - - - - - -
10 Las Navas 53 - - - - - -
11 Lavezares 26 - - - - - -
12 Lope de Vega 22 - - - - - -
13 Mapanas 13 - - - - - -
14 Mondragon 24 - - - - - -
15 Palapag 32 - - - - - -
16 Pambujan 26 - - - - - -
17 Rosario 11 - - - - - -
18 San Antonio 10 - - - - - -
19 San Isidro 14 - - - - - -
20 San Jose 16 - - - - - -
21 San Roque 16 - - - - - -
Calendar Year 2018
(in thousand pesos)

22 San Vicente 7 - - - - - -
23 Silvino Lubos 26 - - - - - -
24 Victoria 16 - - - - - -
Sub-Total 569 0 - - - - - -
Samar
Catbalogan City 57 50 71,561 3,819 67,742 104,357 93,963 10,394
Calbayog City 157 61 40,053 7,115 32,938 97,819 80,031 17,789
1 Almagro 23 - - - - - -
2 Basey 51 7 7,827 125 7,702 12,573 11,289 1,285
3 Calbiga 41 25 9,748 218 9,530 35,448 30,629 4,819
4 Daram 58 - - - - - -
5 Gandara 69 - - - - - -
6 Hinabangan 21 - - - - - -
7 Jiabong 34 - - - - - -
8 Marabut 24 3 4,574 (4) 4,569 4,286 3,712 573
197
9 Matuguinao 20 - - - - - -
10 Motiong 30 - - - - - -
11 Pagsanghan 13 - - - - - -
12 Paranas 44 22 15,987 1 15,987 34,666 33,768 898
13 Pinabacdao 24 12 24,137 428 23,708 16,406 14,877 1,529
14 San Jorge 41 - - - - - -
15 San Jose de Bauan 14 - - - - - -
16 San Sebastian 14 - - - - - -
17 Sta. Margarita 36 - - - - - -
18 Sta. Rita 38 2 1,451 35 1,416 3,029 153 2,876
19 Sto. Niño 13 - - - - - -
20 Talalora 11 - - - - - -
21 Tarangnan 41 - - - - - -
22 Tagapul-an 14 14 5,739 61 5,678 19,566 18,014 1,552
23 Villareal 38 - - - - - -
24 Zumarraga 25 - - - - - -
Sub-Total 951 196 181,077 11,797 169,272 328,150 286,435 41,714
Southern Leyte
Maasin City 70 70 346,937 17,533 329,403 131,540 97,069 34,471
Calendar Year 2018
(in thousand pesos)

1 Anahawan 14 14 36,360 145 36,215 19,945 17,650 2,295
2 Bontoc 40 40 130,815 8,781 122,034 61,455 50,425 11,030
3 Hinunangan 40 40 122,981 111 122,870 61,962 57,800 4,161
4 Hinundayan 17 17 41,755 2,141 39,613 26,394 23,376 3,018
5 Libagon 14 14 56,716 264 56,452 25,316 18,815 6,501
6 Liloan 24 24 80,434 3,048 77,386 42,610 40,147 2,464
7 Limasawa 6 6 25,672 5,050 20,622 10,053 7,110 2,943
8 Macrohon 30 29 79,134 12,910 66,223 48,191 45,799 2,392
9 Malitbog 37 37 142,882 1,223 141,660 53,078 38,928 14,150
10 Padre Burgos 11 11 31,593 2,561 29,032 19,508 17,099 2,410
11 Pintuyan 23 23 43,620 240 43,380 31,240 26,794 4,446
12 St. Bernard 30 30 116,520 6,444 110,076 51,753 44,062 7,690
13 San Francisco 22 22 37,075 1,936 35,139 31,422 25,472 5,950
14 San Juan 18 18 79,373 1,418 77,954 29,348 22,092 7,256
15 San Ricardo 15 15 19,876 173 19,703 22,918 20,598 2,320
16 Silago 15 15 52,008 1,858 50,150 24,578 24,312 267
198
17 Sogod 45 45 126,315 299 126,015 87,479 71,411 16,069

18 Tomas Uppos 29 29 102,518 9,761 92,757 40,452 33,418 7,035
Sub-Total 500 499 1,672,583 75,897 1,596,686 819,243 682,376 136,867
Regional Total 4,390 1,887 7,462,976 364,770 7,098,197 3,433,596 2,743,410 690,186
Region IX
Zamboanga del Norte

Dapitan City 50 34 119,710 948 118,761 69,250 58,783 10,467
Dipolog City 21 21 286,793 29,832 256,962 118,905 91,952 26,953
1 Baliguian 17 17 61,102 (349) 61,451 31,151 21,457 9,694
2 Godod 17 5 14,031 462 13,569 7,507 6,578 930
3 Gutalac 33 17 31,928 202 31,726 25,533 23,832 1,701
4 Jose Dalman 18 18 60,447 523 59,924 36,504 29,033 7,471
5 Kalawit 14 14 32,741 234 32,506 29,595 29,566 29
6 Katipunan 30 - - - - - -
7 La Libertad 13 13 38,911 941 37,970 18,889 15,764 3,125
8 Labason 20 11 30,124 2,149 27,975 29,000 28,404 596
9 Leon Postigo 18 6 11,168 237 10,932 10,899 10,444 455
10 Liloy 37 34 97,329 2,096 95,233 58,615 52,135 6,480
Calendar Year 2018
(in thousand pesos)

11 Manukan 22 22 93,126 6,643 86,483 45,966 40,556 5,410
12 Mutia 16 - - - - - -
13 Piñan 22 22 64,549 1,189 63,360 37,570 34,104 3,466
14 Polanco 30 13 61,086 14,408 46,678 24,017 19,286 4,730
15 Pres. Manuel A. Roxas 31 14 34,402 3,163 31,238 28,376 26,482 1,893
16 Rizal 22 - - - - - -
17 Salug 23 23 59,925 4,249 55,677 42,482 38,275 4,208
18 Sergio Osmeña 39 13 52,574 1,885 50,689 - 12,761 6,444
19 Siayan 22 22 191,229 3,399 187,829 45,310 33,342 11,968
20 Sibuco 28 9 8,682 - 8,682 16,071 15,969 102
21 Sibutad 16 16 36,209 2,489 33,719 27,804 26,353 1,451
22 Sindangan 52 48 169,136 1,554 167,582 107,962 90,491 17,471
23 Siocon 26 26 83,450 3,253 80,197 55,687 44,246 11,441
24 Sirawai 34 34 159,392 2,719 156,673 42,329 39,169 3,160
25 Tampilisan 20 6 20,244 5,514 14,730 12,176 11,136 1,040
199
Sub-Total 691 458 1,818,286 87,741 1,730,545 921,598 800,117 140,686
Zamboanga del Sur

Pagadian City 54 53 266,700 4,748 261,952 177,300 124,563 52,738
Zamboanga City 98 31 183,015 27,994 155,021 161,408 113,032 48,376
1 Aurora 44 21 110,644 3,040 107,753 38,578 26,817 11,762
2 Bayog 28 15 48,501 2,712 45,789 43,881 41,514 2,367
3 Dimataling 24 - - - - - -
4 Dinas 30 - - - - - -
5 Dumalinao 30 15 48,908 1,922 46,986 23,502 20,527 2,975
6 Dumingag 44 19 53,757 4,809 48,947 32,384 33,338 (954)
7 Guipos 17 - - - - - -
8 Josefina 14 9 25,174 2,735 22,439 16,114 12,659 3,455
9 Kumalarang 18 6 23,162 1,172 21,990 13,160 10,201 2,958
10 Labangan 25 23 96,541 2,225 94,315 46,774 30,810 15,965
11 Lakewood 14 6 21,081 1,752 19,329 10,912 7,543 3,369
12 Lapuyan 26 - - - - - -
13 Mahayag 29 20 70,862 7,724 63,138 37,550 37,117 433
14 Margosatubig 17 - - - - - -
15 Midsalip 33 - - - - - -
Calendar Year 2018
(in thousand pesos)

16 Molave 25 25 74,340 2,248 72,092 62,212 53,226 8,986
17 Pitogo 15 9 19,627 140 19,488 21,281 15,937 5,344
18 Ramon Magsaysay 27 - - - - - -
19 San Miguel 18 - - - - - -
20 San Pablo 28 21 46,277 568 45,709 29,768 24,580 5,189
21 Sominot 18 13 24,024 776 23,249 23,209 21,749 1,460
22 Tabina 15 14 64,256 478 63,779 29,843 23,305 6,539
23 Tambulig 31 30 48,895 1,093 47,802 54,647 46,619 8,027
24 Tigbao 18 18 74,097 2,307 71,790 31,936 26,763 5,173
25 Tukuran 25 25 119,158 12,818 106,340 48,235 31,932 16,303
26 Vincenzo Sagun 14 10 19,880 1,809 18,070 21,697 19,054 2,643
Sub-Total 779 383 1,438,901 83,071 1,355,979 924,393 721,286 203,107
Zamboanga Sibugay
200
1 Alicia 27 25 63,707 348 63,360 49,255 35,873 13,382

2 Buug 27 27 117,570 11,474 106,096 45,169 34,928 10,241
3 Diplahan 22 3 18,311 909 17,402 7,430 5,305 2,124
4 Imelda 18 5 11,654 1,596 10,059 8,642 8,461 181
5 Ipil 28 28 142,477 8,372 134,105 74,972 54,636 20,335
6 Kabasalan 29 - - - - - -
7 Mabuhay 18 17 19,070 2,584 16,486 36,928 36,530 398
8 Malangas 25 5 218 5,164 8,026 7,371 655 -
9 Naga 23 15 18,378 326 18,052 29,181 27,252 1,929
10 Olutanga 19 - - - - - -
11 Payao 29 29 178,644 3,093 175,551 55,443 26,792 28,651
12 R.T. Lim 26 - - - - - -
13 Siay 29 28 34,007 851 33,156 56,797 54,088 2,709
14 Talusan 14 4 19,422 2,465 16,957 11,946 9,914 2,032
15 Titay 30 30 49,888 45,954 793 49,716 59,912 55,789
16 Tungawan 25 - - - - - -
Sub-Total 389 216 673,346 83,134 600,044 432,849 354,346 137,772
Regional Total 1,859 1,057 3,930,534 253,946 3,686,568 2,278,840 1,875,749 481,566
Calendar Year 2018
(in thousand pesos)

Region X
Bukidnon
Malaybalay City 46 46 278,242 19,320 258,920 189,104 151,737 37,367
Valencia City 31 31 570,425 44,939 525,486 234,705 180,602 54,104
1 Baungon 16 - - - - - -
2 Cabanglasan 15 15 66,493 3,156 63,336 38,420 37,242 1,178
3 Damulog 17 - - - - - -
4 Dangcagan 14 5 5,588 309 5,278 10,603 10,232 371
5 Don Carlos 29 14 77,203 9,914 67,290 35,481 31,402 4,080
6 Impasug-0n 13 - - - - - -
7 Kadingilan 17 17 64,694 11,561 53,133 43,023 38,413 4,611
8 Kalilangan 14 - - - - - -
9 Kibawe 23 13 32,567 5,297 27,271 30,739 27,668 3,071
10 Kitaokitao 35 27 71,403 4,948 66,455 48,409 45,296 3,112
201
11 Lantapan 14 - - - - - -
12 Libona 14 8 46,536 10,270 36,266 24,857 21,793 3,064
13 Malitbog 11 - - - - - -
14 Manolo Fortich 22 22 90,840 11,460 79,380 95,129 93,935 1,194
15 Maramag 20 13 54,592 7,363 47,229 54,478 51,115 3,363
16 Pangantucan 19 19 181,298 19,824 161,473 53,839 42,214 11,625
17 Quezon 31 31 159,185 14,713 144,472 108,004 97,901 10,103
18 San Fernando 24 5 15,452 2,689 12,763 12,522 11,521 1,001
19 Sumilao 10 8 17,677 517 17,159 23,748 22,565 1,183
20 Talakag 29 5 23,397 2,690 20,707 13,076 12,431 645
Sub-Total 464 279 1,755,591 168,973 1,586,617 1,016,137 876,067 140,070
Camiguin
1 Catarman 14 - - - - - -
2 Guinsiliban 7 - - - - - -
3 Mahinog 13 - - - - - -
4 Mambajao 15 - - - - - -
5 Sagay 9 - - - - - -
Sub-Total 58 0 - - - - - -
Calendar Year 2018
(in thousand pesos)

Lanao del Norte

Iligan City 44 44 517,966 51,122 466,844 292,694 270,365 22,328
1 Bacolod 16 16 7,201 - 7,201 31,438 31,322 116
2 Baloi 21 21 67,322 - 67,322 60,791 60,743 48
3 Baroy 23 21 48,177 47 48,130 34,573 33,844 729
4 Kapatagan 33 31 184,541 154,005 152,998 123,469 61,734 6,094
5 Kauswagan 13 13 23,999 4,315 19,684 30,400 29,108 1,292
6 Kolambugan 26 26 36,200 1,969 34,231 45,393 37,085 8,308
7 Lala 27 27 80,679 1,254 79,424 74,113 69,018 5,095
8 Linamon 8 8 12,377 615 11,762 21,439 21,183 255
9 Maigo 13 13 7,195 24 7,171 33,114 31,193 1,921
10 Matungao 12 12 3,898 - 3,898 22,762 23,128 (366)
11 Munai 26 26 2,400 481 1,919 46,581 46,195 386
12 Nunumgan 25 25 15,554 - 15,554 36,819 32,865 3,954
202
13 Pantao-Ragat 20 20 354 - 354 37,522 37,963 (441)

14 Pantar 21 21 2,720 - 2,720 34,719 34,415 304
15 Poona Piagao 26 26 1,463 - 1,463 43,034 44,135 (1,102)
16 R. Magsaysay 24 24 12,590 - 12,590 36,895 35,499 1,396
17 Salvador 25 21 21,952 92 21,860 39,079 39,368 (290)
18 Sapad 17 13 13,720 13 13,706 24,394 24,322 72
19 S.N. Dimaporo 37 - - - - - -
20 Tagoloan 7 7 1,588 - 1,588 15,170 15,544 (374)
21 Tangkal 18 18 424 - 424 27,679 27,225 454
22 Tubod 24 - - - - - -
Sub-Total 506 433 1,062,322 213,938 970,846 1,112,077 1,006,258 50,179
Misamis Occidental
Oroquieta City 47 38 195,453 14,669 180,784 85,233 76,291 8,942
Ozamis City 51 34 140,045 39,781 100,264 92,195 84,194 8,001
Tangub City 55 55 96,533 10,920 85,613 97,190 90,914 6,276
1 Aloran 38 38 64,961 3,428 61,533 61,618 55,827 5,791
2 Baliangao 15 12 22,988 10,629 12,359 21,703 22,840 (1,137)
3 Bonifacio 28 28 16,346 631 15,715 51,809 51,154 655
4 Calamba 19 19 34,696 169 34,527 34,497 35,362 (865)
5 Clarin 29 29 81,454 1,803 79,651 58,340 49,137 9,203
Calendar Year 2018
(in thousand pesos)

6 Concepcion 18 18 20,650 1,453 19,197 25,210 24,334 876
7 Don Victorino 11 5 22,339 476 21,863 8,611 6,345 2,266
8 Jimenez 24 24 73,415 9,466 63,949 44,191 40,854 3,337
9 Lopez Jaena 28 28 91,669 1,759 89,910 45,217 36,241 8,976
10 Panaon 16 12 9,992 950 9,042 17,867 16,363 1,504
11 Plaridel 33 31 123,240 35,679 87,561 55,906 43,922 11,984
12 Sapang Dalaga 28 28 66,299 25,632 40,667 42,267 41,288 979
13 Sinacaban 17 17 51,853 1,482 50,372 29,750 23,035 6,716
14 Tudela 33 33 198,439 39,339 159,100 53,086 42,220 10,866
Sub-Total 490 449 1,310,372 198,266 1,112,106 824,691 740,320 84,371
Misamis Oriental
Cagayan De Oro City 80 - - - - - -
El Salvador City 15 - - - - - -
Gingoog City 79 - - - - - -
1 Alubijid 16 5 7,618 108 7,510 9,865 8,329 2,611
203
2 Balingasag 30 30 73,297 2,599 70,698 87,399 76,277 11,122

3 Balingoan 9 - - - - - -
4 Binuangan 8 8 9,766 1,268 8,497 13,530 13,110 420
5 Claveria 24 24 22,541 1,792 20,749 58,796 57,141 1,654
6 Gitagum 11 11 12,244 4,542 7,702 22,022 20,067 1,955
7 Initao 16 16 50,263 8,136 42,127 39,839 37,228 -
8 Jasaan 15 15 45,390 417 44,974 55,497 49,599 5,898
9 Kinoguitan 15 - - - - - -
10 Lagonglong 10 10 16,065 4,187 11,878 25,440 23,691 1,749
11 Laguindingan 11 5 10,090 1,719 8,371 14,388 12,502 1,886
12 Libertad 9 9 18,657 147 18,510 18,211 18,886 (675)
13 Lugait 8 8 27,517 6,363 21,154 29,062 30,133 (1,070)
14 Magsaysay 25 25 57,265 5,092 52,173 48,320 45,218 3,102
15 Manticao 13 13 77,065 1,465 75,599 33,309 24,220 9,089
16 Medina 19 19 37,008 3,352 33,657 41,912 39,871 2,041
17 Naawan 10 7 22,778 970 21,808 18,835 16,140 2,696
18 Opol 14 5 20,273 983 19,290 20,999 16,486 4,512
19 Salay 18 18 19,151 2,508 16,643 36,913 35,131 1,782
20 Sugbong Cogon 10 9 12,995 234 12,761 15,325 14,235 840
21 Tagoloan 10 10 31,747 1,938 29,810 64,036 62,041 1,995
Calendar Year 2018
(in thousand pesos)

22 Talisayan 18 18 28,532 5,783 22,748 34,595 35,240 (646)
23 Villanueva 11 11 10,573 236 10,337 37,420 38,035 (615)
Sub-Total 504 276 610,836 53,840 556,996 725,714 673,582 50,346
Regional Total 2,022 1,437 4,739,121 635,017 4,226,564 3,678,619 3,296,227 324,965
Region XI
Compostela Valley
1 Compostela 16 16 143,247 26,883 116,364 80,384 59,365 21,019
2 Laak 40 39 120,406 8,498 111,908 87,367 79,663 7,704
3 Mabini 11 11 33,339 6,002 27,337 37,871 37,006 865
4 Maco 37 30 97,835 8,707 89,128 78,061 68,649 9,412
5 Maragusan 24 24 72,130 7,125 65,005 75,450 62,677 12,773
6 Mawab 11 11 55,267 4,052 51,215 41,250 38,041 3,209
7 Monkayo 21 17 91,404 14,800 76,603 64,065 57,955 6,110
8 Montevista 20 17 29,282 5,228 24,054 41,039 36,757 4,281
204
9 Nabunturan 28 28 111,410 13,013 98,397 84,302 72,816 11,486

10 New Bataan 16 8 33,627 - 33,627 31,299 27,755 3,545
11 Pantukan 13 13 87,073 21,281 65,792 70,014 67,203 2,811
Sub-Total 237 214 875,021 115,591 759,429 691,101 607,886 83,215
Davao del Norte

Island Garden City of Samal 46 46 170,563 1,830 168,734 137,167 112,431 24,736
Panabo City 40 40 220,902 1,744 219,158 185,846 151,588 34,257
Tagum City 23 23 266,740 31,912 234,828 254,371 198,582 55,788
1 Asuncion 20 20 67,651 4,922 62,729 61,131 52,214 8,917
2 Carmen 20 20 95,841 3,373 92,468 73,144 61,780 11,364
3 Dujali 5 5 24,069 907 23,162 26,231 23,309 2,922
4 Kapalong 14 14 35,547 6,559 28,988 64,755 58,075 6,680
5 New Corella 20 20 65,762 4,958 60,804 60,749 57,335 3,414
6 San Isidro 13 13 39,081 2,076 37,005 29,503 25,918 3,585
7 Sto. Tomas 19 19 151,932 3,363 148,570 101,013 76,845 24,169
8 Talaingod 3 3 18,814 556 18,258 20,550 17,906 2,644
Sub-Total 223 223 1,156,904 62,200 1,094,703 1,014,461 835,984 178,477
Davao Occidental
1 Don Marcelino 15 15 18,663 353 18,310 45,985 42,451 3,534
Calendar Year 2018
(in thousand pesos)

2 Jose Abad Santos 26 26 72,885 5,395 67,490 72,649 55,186 17,464
3 Malita 30 30 97,921 2,063 95,858 116,731 98,198 18,533
4 Santa Maria 22 22 39,564 1,245 38,320 63,652 65,134 (1,482)
5 Saranggani 12 12 37,521 524 36,997 26,046 20,432 5,614
Sub-Total 105 105 266,554 9,580 256,975 325,064 281,401 43,663
Davao Oriental
Mati City 26 15 86,623 4,107 82,516 63,077 57,283 5,795
1 Baganga 18 5 14,047 587 13,460 40,878 30,377 10,501
2 Banay-Banay 14 9 18,758 190 18,568 26,582 26,108 474
3 Boston 8 8 25,192 3,366 21,826 17,935 15,561 2,374
4 Caraga 17 2 2,599 37 2,562 4,385 4,277 107
5 Cateel 16 16 61,640 6,743 54,897 46,154 45,485 669
6 Gov. Generoso 20 16 45,420 5 45,414 49,473 49,079 394
7 Lupon 21 11 35,969 3,036 32,933 43,427 35,719 7,708
205
8 Manay 17 8 15,717 341 15,376 21,784 19,144 2,640

9 San Isidro 16 15 53,915 3,212 50,703 38,472 35,536 2,936
10 Tarragona 10 6 7,058 579 6,478 15,898 16,668 (770)
Sub-Total 183 111 366,938 22,204 344,734 368,065 335,237 32,828
Davao del Sur

Davao City 182 145 1,471,086 108,289 1,362,797 907,426 667,519 239,907
Digos City 26 26 251,816 29,290 222,527 163,736 140,743 22,993
1 Bansalan 25 25 57,681 14,490 43,192 58,847 54,885 3,962
2 Hagonoy 21 16 26,580 6,855 19,725 36,293 35,209 1,084
3 Kiblawan 30 30 54,047 3,887 50,160 62,295 60,988 1,307
4 Magsaysay 22 22 15,321 3,010 12,312 57,685 57,925 (240)
5 Malalag 15 15 37,475 1,142 36,332 40,433 32,594 7,838
6 Matanao 33 33 75,757 19,044 56,713 73,321 69,600 3,721
7 Padada 17 17 16,393 1,379 15,014 35,298 34,346 953
8 Santa Cruz 18 18 190,110 47,791 142,319 96,020 68,478 27,542
9 Sulop 25 25 73,834 9,968 63,866 46,788 42,775 4,014
Sub-Total 414 372 2,270,100 245,144 2,024,956 1,578,143 1,265,060 313,082
Regional Total 1,162 1,025 4,935,517 454,720 4,480,797 3,976,834 3,325,568 651,266
Calendar Year 2018
(in thousand pesos)

Region XII
North Cotabato
Kidapawan City 40 40 362,346 34,897 327,449 146,448 126,327 20,121
1 Alamada 17 - - - - - -
2 Aleosan 19 19 41,114 434 40,680 44,893 34,740 10,153
3 Antipas 13 - - - - - -
4 Arakan 28 - - - - - -
5 Banisilan 20 17 26,417 3,120 23,297 33,531 28,634 4,897
6 Carmen 28 28 95,498 24,013 71,485 90,906 88,895 2,010
7 Kabacan 24 - - - - - -
8 Libungan 20 20 39,442 2,315 37,127 53,388 50,677 2,711
9 Magpet 32 - - - - - -
10 Makilala 38 38 116,936 18,518 98,418 96,785 75,911 20,874
11 Matalam 34 - - - - - -
206
12 Midsayap 57 57 61,839 3,755 58,084 158,312 140,227 18,086

13 M'lang 37 - - - - - -
14 Pigcawayan 40 40 45,769 835 44,934 83,669 78,875 4,793
15 Pikit 42 15 86,433 4,666 81,767 177,202 170,396 6,806
16 President Roxas 25 - - - - - -
17 Tulunan 29 - - - - - -
Sub-Total 543 274 875,795 92,553 783,241 885,134 794,682 90,451
Sarangani
1 Alabael 13 13 88,622 9,022 79,601 66,466 57,519 8,946
2 Glan 31 31 166,873 17,862 149,010 104,775 94,343 10,432
3 Kiamba 19 19 60,673 5,937 54,736 65,189 60,415 4,774
4 Maasim 16 16 36,679 3,468 33,210 58,503 49,483 9,020
5 Maitum 19 19 101,963 8,692 93,271 48,042 40,186 7,856
6 Malapatan 12 12 73,257 11,235 62,022 63,782 61,046 2,735
7 Malungon 31 31 66,611 17,079 49,532 101,225 95,245 5,980
Sub-Total 141 141 594,678 73,296 521,382 507,981 458,237 49,744
South Cotabato
General Santos City 26 26 898,958 76,140 822,818 456,220 371,670 84,551
Koronadal City 27 - - - - - -
Calendar Year 2018
(in thousand pesos)

1 Banga 22 - - - - - -
2 Lake Sebu 19 - - - - - -
3 Norala 14 - - - - - -
4 Polomolok 23 - - - - - -
5 Santo Niño 10 - - - - - -
6 Surallah 17 - - - - - -
7 Tampakan 14 - - - - - -
8 Tantangan 13 - - - - - -
9 T'boli 25 - - - - - -
10 Tupi 15 - - - - - -
Sub-Total 225 26 898,958 76,140 822,818 456,220 371,670 84,551
Sultan Kudarat
Cotabato City 37 - - - - - -
Tacurong City 20 - - - - - -
207
1 Bagumbayan 19 - - - - - -
2 Columbio 16 - - - - - -
3 Esperanza 20 - - - - - -
4 Isulan 17 - - - - - -
5 Kalamansig 15 - - - - - -
6 Lambayong 26 - - - - - -
7 Lebak 28 - - - - - -
8 Lutayan 11 - - - - - -
9 Palimbang 40 - - - - - -
10 Pres. Quirino 19 - - - - - -
11 Sen. Ninoy Aquino 20 - - - - - -
Sub-Total 288 0 - - - - - -
Regional Total 1,197 441 2,369,431 241,990 2,127,441 1,849,335 1,624,589 224,746
Region XIII
Agusan del Norte

Butuan City 86 70 459,033 19,177 439,856 255,770 216,544 36,266
Cabadbaran City 31 31 210,271 61,694 148,577 88,528 80,886 7,642
1 Buenavista 25 25 32,104 3 27,441 67,871 62,225 5,646
2 Carmen 8 2 4,008 201 3,807 5,302 5,767 (465)
Calendar Year 2018
(in thousand pesos)

3 Jobonga 15 0 - - - - - -
4 Kitcharao 11 8 31,145 1,385 13,689 13,791 14,366 (575)
5 Las Nieves 20 8 34,818 3,921 30,897 15,519 13,851 1,668
6 Magallanes 8 8 24,159 544 23,615 22,492 21,061 1,430
7 Nasipit 19 11 33,061 2,596 22,812 29,830 30,964 (1,134)
8 R. T. Romualdes 8 4 21,327 909 - 9,086 8,883 203
9 Santiago 9 6 16,223 - 7,631 15,363 15,129 234
10 Tubay 13 8 22,774 1,454 1,851 20,256 19,142 1,114
Sub-Total 253 181 888,923 91,883 720,176 543,808 488,820 52,028
Agusan del Sur

Bayugan City 43 43 259,219 23,939 235,280 119,962 96,378 23,583
1 Bunawan 10 10 58,844 1,097 57,747 45,483 31,386 14,097
2 Esperanza 47 47 201,561 1,624 199,937 88,823 74,035 13,127
3 La Paz 15 15 3,492 190 3,302 34,773 34,491 282
208
4 Loreto 21 24 79,602 33,185 46,417 47,495 45,409 3,270

5 Prosperidad 32 32 165,654 28,667 136,988 114,589 89,117 5,889
6 Rosario 11 11 51,839 4,500 47,340 52,054 47,521 5,014
7 San Francisco 27 27 141,052 8,284 132,768 85,459 69,936 15,523
8 San Luis 25 25 46,866 2,048 44,819 19,183 16,200 2,983
9 Santa Josefa 11 24 101,965 11,591 90,373 44,527 38,619 4,701
10 Sibagat 24 11 72,013 4,174 67,839 52,451 48,178 4,273
11 Talacogon 16 16 58,692 5,523 53,168 42,390 40,333 2,057
12 Trento 16 16 166,952 11,581 155,370 61,603 45,808 15,795
13 Veruela 20 20 78,803 7,537 71,266 54,064 40,898 13,167
Sub-Total 318 321 1,486,553 143,939 1,342,614 862,856 718,309 123,761
Dinagat Islands
1 Basilisa 27 18 90,484 11,596 78,888 36,136 27,480 8,655
2 Cagdianao 14 14 118,470 8,655 109,815 44,245 38,929 5,317
3 Dinagat 12 4 9,279 478 8,801 6,320 5,560 760
4 Libjo 16 16 38,852 2,722 36,129 30,651 25,753 4,898
5 Loreto 10 10 - - - - - -
6 San Jose 12 11 85,952 9,608 76,344 27,825 20,970 6,855
7 Tubajon 9 8 72,334 1,391 70,943 17,078 16,443 634
Sub-Total 100 81 415,371 34,450 380,921 162,254 135,135 27,119
Calendar Year 2018
(in thousand pesos)

Surigao del Norte

Surigao City 54 54 129,797 25,944 97,966 178,396 173,403 4,993
1 Alegria 12 12 35,912 282 35,629 29,904 26,350 -
2 Bacuag 9 9 84,917 6,761 78,155 19,507 16,373 3,134
3 Burgos 6 6 10,822 9 10,814 9,253 9,949 5,830,408
4 Claver 14 14 461,748 3,844 457,903 151,842 80,482 71,360
5 Dapa 29 19 80,608 720 79,888 29,895 22,190 52,085
6 Del Carmen 20 19 121,065 17 121,048 31,527 32,257 (731)
7 Gen. Luna 19 10 7,517 - 7,517 16,453 15,597 32,050
8 Gigaquit 13 13 32,059 - 32,059 30,265 26,045 -
9 Mainit 21 21 55,207 2,791 52,913 49,000 42,966 6,034
10 Malimono 14 13 39,733 7,463 17,819 13,354 11,564 1,790
11 Pilar 15 15 21,631 1,211 20,420 22,163 22,001 44,164
12 Placer 20 20 133,941 6,778 127,163 38,879 32,312 6,568
209
13 San Benito 6 6 6,364 838 2,555 6,965 7,389 (424)

14 San Francisco 11 11 21,833 349 21,483 23,539 24,729 (1,190)
15 San Isidro 12 12 16,578 1,295 15,283 10,870 9,405 1,466
16 Santa Monica 11 11 14,001 229 13,773 18,012 16,644 1,368
17 Sison 12 12 28,188 114 28,073 22,059 19,357 2,702
18 Socorro 14 14 133,884 1,148 132,736 105,604 28,545 134,149
19 Taganaan 14 2 7,210 26 7,184 1,873 1,861 12
20 Tubod 9 9 70,629 2,192 68,437 61,228 17,774 43,453
Sub-Total 335 302 1,513,640 62,011 1,428,818 870,589 637,193 6,233,393
Surigao del Sur

Bislig City 24 24 172,337 39,557 132,780 103,546 100,205 3,341
Tandag City 21 21 91,538 6,434 85,104 67,819 64,729 3,090
1 Barobo 22 22 131,512 2,731 128,781 57,481 54,598 2,883
2 Bayabas 7 6 5,680 115 5,565 12,041 12,150 (109)
3 Cagwait 11 10 33,519 3,111 30,407 23,094 20,482 2,611
4 Cantilan 17 17 45,657 463 45,195 48,127 44,974 3,153
5 Carmen 8 8 52,444 6,392 46,052 14,106 16,074 (1,968)
6 Carrascal 14 14 355,003 17,297 337,706 67,943 79,460 (11,517)
7 Cortes 12 12 53,908 2,398 51,510 23,590 22,941 649
8 Hinatuan 24 24 88,433 3,897 84,536 51,855 52,695 (840)
Calendar Year 2018
(in thousand pesos)

9 Lanuza 13 13 27,017 1,236 25,781 24,258 23,003 1,254
10 Lianga 13 13 67,464 1,000 66,464 33,031 37,287 (4,256)
11 Lingig 18 4 19,143 753 18,390 11,130 6,290 4,840
12 Madrid 14 13 10,469 600 9,869 25,061 25,771 (710)
13 Marihatag 12 12 41,582 3,833 37,748 26,331 26,543 (212)
14 San Agustin 13 12 64,474 12,293 42,885 26,349 26,208 141
15 San Miguel 18 8 30,780 162 30,618 33,324 27,524 5,800
16 Tagbina 25 25 112,636 1,491 111,145 53,370 46,196 7,175
17 Tago 24 24 47,053 4,507 42,545 48,288 42,354 5,935
Sub-Total 310 282 1,450,648 108,270 1,333,082 750,744 729,483 21,261
Regional Total 1,316 1,167 5,755,135 440,553 5,205,611 3,190,251 2,708,940 6,457,561
Sub-Region XVI
Negros Occidental
Bacolod City 61 - - - - - -
210
Bago City 24 - - - - - -
Cadiz City 22 - - - - - -
Escalante City 21 - - - - - -
Himamaylan City 19 - - - - - -
Kabankalan City 32 - - - - - -
La Carlota City 14 - - - - - -
Sagay City 25 - - - - - -
San Carlos City 18 - - - - - -
Silay City 16 - - - - - -
Sipalay City 17 - - - - - -
Talisay City 27 - - - - - -
Victorias City 26 - - - - - -
1 Binalbagan 16 - - - - - -
2 Caltrava 40 - - - - - -
3 Candoni 9 - - - - - -
4 Cauayan 25 - - - - - -
5 D.S. Bendicto 7 - - - - - -
6 E.B. Magalona 23 - - - - - -
7 Hinigaran 24 - - - - - -
8 Hinobaan 13 - - - - - -
9 Ilog 15 - - - - - -
Calendar Year 2018
(in thousand pesos)

10 Isabela 30 - - - - - -
11 La Castellana 13 - - - - - -
12 Manapla 12 - - - - - -
13 Moises Padilla 15 - - - - - -
14 Murcia 23 - - - - - -
15 Pontevedra 20 - - - - - -
16 Palupandan 20 - - - - - -
17 San Enrique 10 - - - - - -
18 Toboso 9 - - - - - -
19 Valladolid 16 - - - - - -
Sub-Total 662 0 - - - - - -
Negros Oriental
Bais City 35 - - - - - -
Bayawan City 28 - - - - - -
Canlaon City 12 - - - - - -
211
Dumaguete City 30 - - - - - -
Guihulngan City 33 - - - - - -
Tanjay City 24 - - - - - -
1 Amlan 8 - - - - - -
2 Ayungon 24 - - - - - -
3 Bacong 22 - - - - - -
4 Basay 10 - - - - - -
5 Bindoy 22 - - - - - -
6 Dauin 23 - - - - - -
7 Jimalalud 28 - - - - - -
8 La Libertad 29 - - - - - -
9 Mabinay 32 - - - - - -
10 Manjuyod 27 - - - - - -
11 Pamplona 16 - - - - - -
12 San Jose 14 - - - - - -
13 Siaton 26 - - - - - -
14 Sibulan 15 - - - - - -
15 Sta. Catalina 22 - - - - - -
16 Tayasan 28 - - - - - -
17 Valencia 24 - - - - - -
18 Vallehermoso 15 - - - - - -
Calendar Year 2018
(in thousand pesos)

19 Zamboanguita 10 - - - - - -
Sub-Total 557 0 - - - - - -
Regional Total 1,219 0 - - - - - -
ARMM
Lanao del Sur

Marawi City 96 - - - - - -
1. Amai Manabilang (Bumbaran) 17 17 4,213 - 4,213 23,810 23,737 72
2. Bacolod-Kalawi 26 - - - - - -
3. Balabagan 27 - - - - - -
4. Balindong 38 - - - - - -
5. Bayang 49 - - - - - -
6. Binidayan 26 26 2,201 - 2,201 40,071 38,356 1,715
7. Buadipuso Buntong 33 - - - - - -
212
8. Bubong 36 36 8,789 - 8,789 50,682 50,520 162

9. Butig 16 16 8,928 - 8,928 28,209 28,209 -
10. Calanugas 17 - - - - - -
11. Ditsaan-Ramain 35 - - - - - -
12. Ganassi 32 - - - - - -
13. Kapai 20 - - - - - -
14. Kapitagan 15 - - - - - -
15. Lumba-Bayabao 38 - - - - - -
16. Lumbaca Unayan 9 9 947 31 916 13,527 13,482 45
17. Lumbatan 21 20 4,351 - 4,351 15,438 15,360 78
18. Lumbayanague 22 - - - - - -
19. Madalum 37 - - - - - -
20. Madamba 24 - - - - - -
21. Maguing 34 - - - - - -
22. Malabang 37 - - - - - -
23. Marantao 34 31 10,986 - 10,986 49,938 49,738 200
24. Marogong 24 20 5,481 - 5,481 37,343 37,930 (587)
25. Masiu 35 - - - - - -
26. Mulondo 26 - - - - - -
27. Pagayawan 18 - - - - - -
28. Piagapo 37 - - - - - -
Calendar Year 2018
(in thousand pesos)

29. Picong 19 19 5,867 481 5,386 29,971 29,869 102
30. Poona Bayabao 25 - - - - - -
31. Pualas 23 - - - - - -
32. Saguiaran 30 25 9,832 - 9,832 38,558 38,384 174
33. Sultan Dumalondong 7 - - - - - -
34. Tagoloan 19 19 4,504 - 4,504 26,315 26,232 83
35. Tamparan 44 - - - - - -
36. Taraka 43 - - - - - -
37. Tubaran 21 21 5,964 - 5,964 30,522 31,459 (937)
38. Tugaya 23 21 2,870 - 2,870 34,553 34,169 384
39. Wao 26 26 21,020 - 21,020 55,728 55,330 397
Sub-Total 1,159 306 95,953 512 95,441 474,664 472,776 1,888
Sulu
1. Hadji Panglima Tahil 5 - - - - - -
2. Indanan 34 - - - - - -
213
3. Jolo 8 - - - - - -
4. Kalingalan Caluang 9 - - - - - -
5. Lugus 17 - - - - - -
6. Luuk 12 - - - - - -
7. Maimbung 27 - - - - - -
8. Omar 8 - - - - - -
9. Panamao 31 - - - - - -
10. Pandami 16 - - - - - -
11. Panglima Estino 12 - - - - - -
12. Pangutaran 16 - - - - - -
13. Parang 40 - - - - - -
14. Pata 14 - - - - - -
15. Patikul 30 - - - - - -
16. Siasi 50 - - - - - -
17. Talipao 52 - - - - - -
18. Tapul 15 - - - - - -
19. Tongkil 14 - - - - - -
Sub-Total 410 0 - - - - - -
Tawi-Tawi
1 Bongao 35 - - - - - -
Calendar Year 2018
(in thousand pesos)

2 Languyan 20 17 7,448 - 7,448 35,244 29,668 737
3 Mapun 15 - - - - - -
4 Panglima Sugala 17 11 3,413 - 3,413 27,198 27,190 9
5 Sapa-Sapa 23 5 4,212 - 4,212 8,855 8,244 611
6 Sibutu 16 10 2,434 - 2,434 22,352 22,249 103
7 Simunul 15 - - - - - -
8 Sitangkai 9 4 1,141 - 1,141 14,766 14,436 330
9 South Ubian 31 - - - - - -
10 Tandubas 20 - - - - - -
11 Turtle Island 2 - - - - - -
Sub-Total 203 47 18,647 - 18,647 108,414 101,786 1,789
Basilan
Isabela City 45 45 51,789 8,621 43,169 128,680 128,258 422
Lamitan City 45 45 9,690 - 9,690 101,706 102,701 162
214
1 Akbar 9 9 674 - 674 17,603 17,477 126

2 Al-Barka 16 15 3,288 - 3,288 19,313 19,119 193
3 Hadji Mohammad 10 10 957 - 957 23,596 23,099 497
4 Hadji Muhtamad Ajul 11 11 3,021 - 3,021 15,186 15,991 (805)
5 Lantawan 25 25 2,364 - 2,364 30,763 31,024 83
6 Maluso 20 20 4,283 - 4,283 41,097 41,009 88
7 Sumisip 29 29 2,814 - 2,814 50,048 50,668 72
8 Tabuanlasa 12 12 1,932 - 1,932 25,063 25,480 (417)
9 Tipo-Tipo 11 11 785 - 785 9,758 9,651 107
10 Tuburan 10 10 18,906 691 18,216 17,364 15,397 397
11 Ungkaya Pukan 12 12 1,691 - 1,691 21,308 21,377 (69)
Sub-Total 255 254 102,196 9,311 92,885 501,483 501,251 857
Maguindanao
1 Ampatuan 11 - - - - - -
2 Barira 14 - - - - - -
3 Buldon 15 - - - - - -
4 Buluan 7 - - - - - -
5 Datu Abdullah Sangki 10 - - - - - -
6 Datu Anggal Midtimbang 7 - - - - - -
Calendar Year 2018
(in thousand pesos)

7 Datu Blah Sinsuat 13 - - - - - -
8 Datu Hoffer 11 - - - - - -
9 Datu Montawal 11 - - - - - -
10 Datu Odin Sinsuat 34 - - - - - -
11 Datu Paglas 23 - - - - - -
12 Datu Piang 16 - - - - - -
13 Datu Salibo 17 - - - - - -
14 Datu Saudi Ampatuan 8 - - - - - -
15 Datu Unsay 8 - - - - - -
16 Guindulungan 11 - - - - - -
17 Kabuntalan 17 - - - - - -
18 Mamasapano 14 - - - - - -
19 Mangudadatu 8 - - - - - -
20 Matanog 8 - - - - - -
21 Northern Kabuntalan 11 - - - - - -
215
22 Pagalungan 12 - - - - - -
23 Paglat 8 - - - - - -
24 Pandag 8 - - - - - -
25 Parang 25 - - - - - -
26 Rajah Buayan 11 - - - - - -
27 S.K. Pendatun 19 - - - - - -
28 Shariff Aguak 13 - - - - - -
29 Shariff Saydona Mustapha 16 - - - - - -
30 South Upi 11 - - - - - -
31 Sultan Kudarat 39 - - - - - -
32 Sultan Mastura 13 - - - - - -
33 Sultan Sa Barongis 12 - - - - - -
34 Talayan 15 - - - - - -
35 Talitay 9 - - - - - -
36 Upi 23 - - - - - -
Sub-Total 508 0 - - - - - -
Regional Total 2,535 607 216,796 9,823 206,973 1,084,561 1,075,813 4,534
Grand Total 42,045 26,207 115,805,375 9,183,668 107,292,152 79,749,864 66,801,885 18,700,898
PART IV
LIST OF LOANS/
CREDIT LINES
AVAILED BY LGUs
Local Government
List of Loans/Credit Lines Availed By LGUs, By Region
Calendar Year 2018
(in thousand pesos)
Amortization Amount per

Outstanding
Name of LGU Bank/ Lending Institution Purpose of Loan Total Amount Financial Difference Explanation for Difference/Remarks
Principal Interest Balance
Statement
NATIONAL CAPITAL REGION
Caloocan Land Bank of the Philippines To finance various infrastructure projects 1,157,413 723,583 333,715 433,830 433,830 -
Development Bank of the 2,566,222 1,006,225 300,206 1,559,997 1,559,997 -
Philippines 99,961 - - 99,961 99,961 -
Philippine National Bank 499,021 - 29,067 499,021 499,021 -
Makati Land Bank of the Philippines To partially finance the construction of various 211,651 117,584 50,225 94,067 94,067 -
road and drainage projects in various barangays of
the City which are included in the City’s approved
Local Development Plan or Annual Investment 81,349 45,194 18,709 36,155 36,155 -
Plan
18,450 15,375 3,723 3,075 3,075 -
To partially finance the cost for the installation of
724 streetlights in various barangays of the City 72,169 60,141 14,089 12,028 12,028 -
which are included in the City’s approved Local
Development Plan or Annual Investment Plan 32,381 26,984 5,578 5,397 5,397 -
216
To partially finance the improvements/construction 376,426 198,669 87,872 177,757 177,757 -

of the following projects which are included in the
City’s approved Local Development Plan or Annual 314,928 166,212 71,791 148,716 148,716 -
Investment Plan: 25,101 13,248 5,306 11,853 11,853 -
1. School Projects; 7,712 4,070 1,432 3,642 3,642 -
2. Makati Parking Building;
3. Socialize Housing Projects; and
4. Other Infrastructure Projects
To finance the structural and other specialty works 289,416 117,575 68,981 171,841 171,841 -
of the 8-storey with 3 basement level emergency 330,137 134,118 71,092 196,019 196,019 -
248,956 101,138 51,289 147,818 147,818 -
99,386 40,375 19,862 59,010 59,010 -
244,856 99,473 46,923 145,383 145,383 -
166,627 67,692 30,790 98,935 98,935 -
Malabon Land Bank of the Philippines Construction of Sports Complex 211,862 211,862 29,976 - - -
31,090 27,636 10,472 3,454 3,454 -
38,895 6,946 2,361 31,949 31,949 -
8,100 225 472 7,875 7,875 -
4,951 - 258 4,951 4,951 -
4,454 - - 4,454 4,454 -
Mandaluyong LBP 646,882 384,820 75,034 262,062 262,062 -
Asian Development Bank 30,023 17,102 31,110 12,921 12,921 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Mandaluyong Municipal Development Fund 20,004 20,004 30,876 - (680) (680) Dormant Account balance
Office
Manila Philippine National Bank 491,325 368,494 102,188 122,831 122,831 -
Marikina Philippine Veterans Bank Various infrastructure projects 126,990 20,203 12,579 106,787 106,787 -
39,342 6,259 3,909 33,083 33,083 -
3,248 517 322 2,731 2,731 -
13,690 2,178 1,356 11,512 11,512 -
1,920 305 190 1,614 1,614 -
12,146 1,932 1,203 10,214 10,214 -
30,122 9,413 2,678 20,709 20,709 -
87,113 13,859 8,629 73,254 73,254 -
20,301 3,230 1,971 17,072 17,072 -
4,457 709 391 3,748 3,748 -
7,158 2,237 635 4,921 4,921 -
217
21,760 3,462 1,771 18,298 18,298 -

15,196 2,418 1,159 12,779 12,779 -
3,731 521 272 3,211 3,211 -
461 64 33 397 397 -
7,368 1,028 520 6,340 6,340 -
11,361 1,585 806 9,776 9,776 -
5,266 735 363 4,531 4,531 -
2,586 252 142 2,334 2,334 -
13,197 1,287 648 11,909 11,909 -
10,857 2,327 492 8,531 8,531 -
5,794 435 268 5,359 5,359 -
10,128 760 380 9,369 9,369 -
23,557 3,624 717 19,933 19,933 -
9,993 512 282 9,481 9,481 -
6,258 321 168 5,937 5,937 -
2,496 66 42 2,430 2,430 -
17,349 1,446 266 15,904 15,904 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Marikina Philippine Veterans Bank Various infrastructure projects 4,911 129 73 4,782 4,782 -
818 22 9 797 797 -
Philippine National Bank Various infrastructure projects 29,955 - 604 29,955 29,955 -
47,422 - 291 47,422 47,422 -
55,357 - - 55,357 55,357 -
Muntinlupa Land Bank of the Philippines Infrastructure 51,223 26,725 1,881 24,498 24,498 -
Fire Truck 22,922 22,922 245 - - -
City Hall 48,234 22,262 1,837 25,972 25,972 -
Rescue Van 5,058 5,058 121 - - -
PLMUN Phase 1 15,529 8,955 602 6,575 6,575 -
Various Infra, Deepwell and Generator 10,221 10,221 306 - - -
Varous Infra 44,418 15,677 1,801 28,741 28,741 -
62,100 17,743 2,611 44,357 44,357 -
218
32,180 14,118 1,351 18,061 18,061 -

Development Bank of the Acquisition of Lot for Government Centers of LGU 23,438 23,438 840 - - -
Philippines
Navotas Landbank of the Philippines Construction of Navotas Coastal Dike (TL-8) 12,958 10,078 3,756 2,879 2,879 -
Construction/Completion of a 3 Storey Navotas 20,259 7,879 3,494 12,381 12,381 -
City Hospital (TL-9) 43,625 16,965 7,435 26,660 26,660 -
53,957 20,983 8,774 32,974 32,974 -
54,058 21,023 8,346 33,035 33,035 -
19,100 7,428 2,392 11,672 11,672 -
Supply and Installation of Streetlights for Navotas 603 50 33 553 553 -
Columbarium and Crematorium (TL-10)
Construction of Navotas Columbarium and 16,367 909 932 15,458 15,458 -

Crematorium (Tl-11)
Construction of Navotas City Training Center and 19,819 - 720 19,819 19,819 -
Navotas City Medica and Wellness Center
(Medical Arts Building) TL-12
Upgrading of facilities of the Navotas City Hospital 11,292 - 212 11,292 11,292 -
and Construction of 4 Storey-Building TL-13
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Navotas Landbank of the Philippines Construction of Columbarium # dated 5/4/18 TL 11 60,285 3,349 1,482 56,936 56,936 -
Construction of Columbarium and Creamatorium 18,430 1,024 271 17,406 17,406 -

TL 11
Construction of Navotas Medical and Wellness 55,641 - 342 55,641 55,641 -
Center Tl 12
Construction of additional 4 Story Hospital Building 11,468 - - 11,468 11,468 -
with Roof Deck and upgrading /construction of
additional floor on the existing Navotas City
Hospital Building TL-14 PN#4808TL184977010
Paranaque Landbank of the Philippines 2,262,586 1,797,571 110,843 465,015 465,015 -

Pasay 1,912,421 585,962 260,891 1,326,459 1,326,459 -
Pasig HDMF Home loan 84,000 80,105 66,831 3,895 3,895 -
San Juan Land Bank of the Philippines 514,004 266,486 19,058 247,518 247,518 -
219
76,663 45,998 2,054 30,665 30,665 -

47,138 28,283 1,263 18,855 18,855 -
23,220 13,694 638 9,526 9,526 -
43,836 25,206 1,238 18,630 18,630 -
15,751 3,938 653 11,813 11,813 -
44,941 - 2,135 44,941 44,941 -
2,046 256 91 1,790 1,790 -
77,574 - 259 77,574 77,574 -
Valenzuela Land Bank of the Philippines To finance the renovation of new Justice Hall 31,110 23,333 7,777 7,777 -
To finance the construction of supply depot 41,180 30,885 10,295 10,295 -

facilities
Construction of Gov't. Center & People's Action 40,550 23,654 16,896 16,896 -
Center
Site development of Action Center 27,800 16,680 11,120 11,120 -
To finance the design & construction of Valenzuela 70,000 42,000 28,000 28,000 -
City Emergency Hospital
Constructon of Training Center & renovation of 2- 31,300 18,780 12,520 12,520 -
storey Social Center Bldg.
Construction of 3-storey school building (16 33,400 20,040 13,360 13,360 -
classrooms) & covered court
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Valenzuela Land Bank of the Philippines Purchase and acquisition of Heavy equipment 22,756 16,254 6,502 6,502 -
8,080 5,771 2,309 2,309 -
Construction of school buildings 40,890 15,902 24,988 24,988 -
25,150 9,781 15,369 15,369 -
66,120 25,713 40,407 40,407 -
25,000 9,722 15,278 15,278 -
21,910 8,521 13,389 13,389 -
14,780 5,748 9,032 9,032 -
44,420 17,274 27,146 27,146 -
4,480 1,742 2,738 2,738 -
Purchase of 102 units of motorcycle vehicles 7,600 6,080 1,520 1,520 -
Purchase of 10 units medium dump trucks and 15 14,500 8,286 6,214 6,214 -
220
units mini dump trucks

Construction of Satellite Government Centers 59,415 19,805 39,610 39,610 -
Site development and construction of People's Eco 54,797 18,266 36,531 36,531 -
Park
Purchase of heavy equipments 19,250 11,000 8,250 8,250 -

Development and construction of People's Eco 14,841 4,947 9,894 9,894 -
Park
To finance additional works for school building 26,000 9,579 16,421 16,421 -
Construction of Satellite Government Centers and 24,322 8,107 16,215 16,215 -
Pamantasan ng Lungsod ng Valenzuela
11,406 3,802 7,604 7,604 -
15,680 5,227 10,453 10,453 -
10,087 3,362 6,725 6,725 -
7,491 2,497 4,994 4,994 -
14,497 3,624 10,873 10,873 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Valenzuela Land Bank of the Philippines To finance additional works for school buildings 34,163 8,541 25,622 25,622 -
and Special Education Center
Construction of Pamantasan ng Lungsod ng 49,286 10,952 38,334 38,334 -
Valenzuela
To finance additional works for school buildings 20,304 5,076 15,228 15,228 -


221
14,712 3,678 11,034 11,034 -
15,956 3,546 12,410 12,410 -
Valenzuela
Additional works on school buildings 5,351 1,189 4,162 4,162 -
Valenzuela
Additional works on school buildings 1,356 301 1,055 1,055 -
Construction and improvement of government 94,160 33,412 60,749 60,749 -
facilities & acquisition of furnitures and fixtures
Construction of Police Headquarters and 32,611 15,597 17,015 17,015 -
improvement of adjacent Government Center
Ground Floor
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Valenzuela Land Bank of the Philippines To finance flood control projects (Drainage 42,650 15,134 27,516 27,516 -
systems & roads)
Valenzuela
Construction of Satellite Government Centers 2,263 566 1,697 1,697 -
Construction of Valenzuela Gov't. Centers, Social 51,166 26,929 24,237 24,237 -
Hall and renovation of the new Justice Hall
Valenzuela
222

Valenzuela
Valenzuela
Valenzuela (PLV)
Acquisition of furnitures and fixtures for PLV 14,729 4,419 10,310 10,310 -
Construction of Satellite Government Centers 4,858 270 4,588 4,588 -
Valenzuela
Construction of school buildings 4,691 130 4,561 4,561 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Valenzuela Land Bank of the Philippines Ground development of PLV 24,548 682 23,866 23,866 -
44,861 1,246 43,614 43,614 -
Site development / Construction of schools 1,512 42 1,470 1,470 -
Improvement of roads and drainages ; 25,420 - 25,420 25,420 -
Construction of 3S Centers
Acquisition of Engineering and Laboratory 20,725 2,961 17,764 17,764 -
equipment for PLV
Site development / Construction of schools 11,177 310 10,867 10,867 -
Ground development of PLV 25,998 722 25,276 25,276 -
Acquisition of various equipment , furnitures and 3,829 547 3,282 3,282 -
fixtures for PLV, Justice Hall and 3S Centers
Acquisition of various equipment , furnitures and 10,521 1,503 9,018 9,018 -

223

Construction of PLV 18,914 2,364 16,549 16,549 -
equipment for PLV
Acquisition of various motor vehicles 51,144 7,306 43,838 43,838 -
Construction of school buildings 7,383 953 6,430 6,430 -
1,959 979 979 979 -
Acquisition of various motor vehicles 41,727 5,961 35,766 35,766 -
equipment for PLV 17,933 1,993 15,940 15,940 -
Additional work and construction of PLV Building 19,400 - 19,400 19,400 -
Construction of 3S Centers 41,559 - 41,559 41,559 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Valenzuela Land Bank of the Philippines Acquisition of various equipment , furnitures and 5,014 557 4,457 4,457 -

Acquisition of various motor vehicles 1,774 197 1,577 1,577 -
224
Additional micropile and embankment of 3S 3,099 - 3,099 3,099 -

Balangkas
Site development /Construction of school buildings 963 - 963 963 -
Construction & Site development of 3S Centers 9,946 - 9,946 9,946 -

and Improvement of roads and drainages
Acquisition of various equipment , furnitures and 925 - 925 925 -
Acquisition of furnitures and fixtures for PLV 8,171 - 8,171 8,171 -
Acquisition of various equipment , furnitures and 6,897 - 6,897 6,897 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Site development /Construction of school buildings 4,219 - 4,219 4,219 -
Development Bank of the Construction of various public infrastructure 175,000 165,313 9,688 9,688 -
Philippines projects
CORDILLERA AUTONOMOUS REGION
Province of Abra Land Bank of the Philippines Concreting of various Farm to Market Roads 116,910 113,662 713 3,247 3,247 -
(LBP) Construction of Farm to Market Roads 19,405 17,249 234 2,156 2,156 -
Concreting of various Farm to Market Roads 44,838 38,757 599 6,082 6,082 -
Construction of 2-Storey Provincial Hospital 163,741 139,340 2,403 24,401 24,401 -

225
Improvement of FMRs-Aguibo-Malibcong, Luba- 159,026 26,783 9,142 132,242 132,242 - Six Promissory notes were consolidated
Tubo, Bituen-Lacub, Quirsodan-Baay, Manabo- under LBP Loan PNNo. 9572-TL17-0014-
Luba, Manabo-Boliney 002 dated July 31, 2017 with the aggregate
balance of P159,025,695.36 as the loan
amount
Acquisition of brand new equipment 21,515 9,733 942 11,782 11,782 -
Coffee Processing Tools and Equipment 9,788 5,873 347 3,915 3,915 -
Sports Complex Development and Commercial 19,400 3,233 1,219 16,167 16,167 -
Complex
18,561 3,093 1,167 15,467 15,467 -
14,412 2,059 932 12,353 12,353 -
8,045 1,015 530 7,029 7,029 -
11,000 1,294 677 9,706 9,706 -
12,600 1,029 532 11,571 11,571 -
Department of Interior and Second Rural Roads Improvement Project 43,403 - 43,403 43,403 -
Local Government (DILG) (SRRIP) Loan from DILG in 1991
Bucay LBP Construction/ Completion of 2- Storey Multi- 8,009 7,085 1,181 924 924 -
Purpose Building
Bucloc Office of the President (OP) Isang Bayan, Isang Produkto Program 1,000 1,000 - 1,000 No FS Submitted; Outstanding balance is
as of Dec 31, 2017
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Danglas LBP Construction of 2-Storey Multi-Purpose Building 12,000 6,352 3,053 5,648 5,648 -
Landscaping of Multi-purpose Building and Site 3,780 531 387 3,249 3,249 -
Improvement
Installation of Solar Power 800 413 112 387 387 -
Improvement of FMR Abaquid-Malibcong and 3,692 444 515 3,248 3,248 -
Manganip-Maramoy
Lacub DOF- LOGOFIND Construction of River Protection 2,912 1,861 3,088 1,051 1,051 -
LBP Construction of 2-Storey Multi-Purpose Building 4,221 - - 4,221 4,221 -
Lagangilang LBP Rehabilitation of farm to market roads, to wit: 24,330 12,590 6,797 11,740 11,760 (20) Inquiry from the Municipal Accountant
Rehabilitation of Sitio Mamunot-Pangilib road; disclosed that she is aware of the
Rehabilitation of Sitio Bangar-Mamunot road; discrepancy and stated that the cause was
Rehabilitation of Sitio Batugan-Pangilib road; and due to a decreased bill by the LBP in the
226
Rehabilitation of Sitio Pangilib-Pabaca road previous year. It was recommended that

management immediately verify the cause
of the discrepancy, however, up to
reporting date no action was taken up by
management.
Acquisition of brand new heavy equipment: two (2) 16,605 12,849 4,047 3,756 3,756 -
units Dump Truck and one (1) unit Backhoe.
Lagayan LBP Construction of Level II Water Supply System and 25,326 18,760 10,183 6,566 7,953 (1,387) Balances as of September 30 2018;
Improvement of Pulot-Collago and Ba-I, San Juan, Journals and FS for the last quarter not yet
Road submitted
MDGF Construction of 5 units Day Care Centers (Bai, 3,414 1,323 2,136 2,090
Pang-ot, Collago, Poblacion and Pulot)
Langiden LBP Construction of School Building and Sports 6,212 5,801 2,160 410 352 59 Amortizations as of November 30 2018;
Complex/Gymnasium Amount per FS as of Sep 30 2019.
Journals and FS for the last quarter not yet
submitted
Malibcong LBP Construction of 2-Storey Multi-Purpose Building 5,568 2,385 975 3,183 - 3,183 No FS Submitted from 2017 to 2018;
Outstanding balance is as of Dec 31, 2016
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Penarrubia LBP Construction of Multi-purpose building, re-roofing 17,684 2,129 1,869 15,555 15,555 - Balance per FS as of Dec 31 2017
of Multi-Purpose Function Hall and Construction of
Perimeter Fence
Pidigan Undetermined Undetermined 944 944 944 - No FS submitted for CY 2018; Balance as
of CY 2017
Pilar LBP Construction of Multi-purpose Building 8,000 5,161 1,240 2,839 2,839 -
San Isidro Technology and Livelihood Construction of National Police 1,000 - - 1,000 1,000 - ₱1,000,000.00 as per FS 2017. FS 2018
Research Center (TLRC) not yet submitted
San Juan LBP Various Infrastructure Projects 21,740 11,421 6,154 10,319 10,319 -
Expansion of Motorpool for the Acquisition of 4,175 371 149 3,804 3,804 -
Vehicle
Concreting, widening and construction of slope 14,483 549 14,483 14,483 -
protection of farm to market roads
Construction of Municipal Development Center 2,024 - 70 2,024 2,024 -
227
and Extension Building of the Rural Health Unit

and Establishment/Development of Municipal
Cemetery
Establishment/Development of Eco Tourism and 1,827 - 103 1,827 1,827 -
Construction of Small Water Impounding Projects
Tayum LBP Construction of Farm to Market Roads/ 15,540 13,957 4,540 1,583 40,606 (39,023) Erroneous entry, for adjustment in the
Construction of Drainage Canals 2019 FS
Construction of Legislative 3,650 3,346 1,030 304 - 304
Building/Slaughterhouse/ Public Market
Construction of 2-storey Multi-Purpose Building 22,990 5,996 4,126 16,994 - 16,994
including construction of concrete pavement and
acqusition of power generator set and
airconditioning units
Construction of 3-storey Multi-purpose Building 21,725 - 151 21,725 - 21,725
including acquisition of airconditioning units,
transformer and power generator set
Tineg Philippine Veterans Bank Purchase of various heavy equipment, inclusive of 40,000 40,000 7,046 - - -
Documentary Stamps Tax (DST), Gross Receipts
Tax (GRT), service fee, arrangement fee,
penalties, taxes and other related financial charges
and fees.
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Villaviciosa LBP Construction of 2 storey Multi-purpose Building 15,100 12,305 310 2,795 2,795 -
Construction of Municipal Hall Annex - Phase III -
Repair of Old Municipal Hall Building -

Construction of Multi-purpose Gym -
Repair and Painting of RHU Building, ABC -
Building, Old Annex Building II and Bleachers
Province of Apayao LBP - Tuguegarao City Concreting - Malekkeg-Bagutong Road 49,002 49,002 30,365 0 0 -
LBP - Tuguegarao Improvement of Lucban-Balluyan Road 109,817 108,835 36,930 983 983 (0)
PNB Purchase of Heavy Equipment 119,922 103,636 18,769 16,286 16,286 0
Calanasan LBP-Northern Cagayan Valley Construction of Government Center Building 81,788 53,333 25,672 28,455 28,455 -
Flora Department of Finance-MDFO Construction of Flora Water System 33,956 4,075 9,544 28,644 28,644 -
Sta Marcela Department of Finance-MDFO Construction of Spur Dikes and Procurement of 24,882 3,639 3,527 17,962 17,962 -
228
heavy Equipments
Conner LBP IRA Monetization 10,454 - - - - -
Conner Public Market 3,950 - - - 10 (10) Error in the recording of final payment of
amortization.
Kabugao LBP IRA Monetization 4,209 - - - 471 (471) Erroneously recording of personal
employees loan
Province of Ifugao Asian Development Bank thru Purchase of various equipments and construction 16,916 16,916 - - - -
the National Government - of roads
DILG
TLRC No data available 396 - - 396 396 -
Alfonso Lista LBP To take out loan from Philippine National Bank 40,155 20,077 3,083 20,077 20,077 -
(PNB) which was used in the establishment and
development of LGUs water distribution system -
level
To finance the completion of the Legislative 5,452 2,499 477 2,953 2,953 -
Building of the Alfonso Lista
To finance the Construction of Public Market of the 26,555 5,699 2,888 20,856 20,856 -
Alfonso Lista
Banaue Development Bank of the Construction of Medium Rise Building 35,468 - 1,197 35,468 35,468 - Total loan amount if P55,000,000.00
Philippines (DBP) released on installment basis
Kiangan TLRC No data available 2,000 - - 2,000 1,211 789 No data available on the payment of
principal and interest
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Kiangan OP for lending to Micro, Small and Medium 1,000 1,000 942 58 No data available on the payment of
Enterprises (MSMEs) princial and interest/recorded under the
account 'Due to Other NGAs"
Lagawe LBP Construction of Public Market 9,535 2,883 865 6,652 6,652 -
Purchase of heavy equipment 6,000 1,500 396 4,500 4,500 -
Mayoyao Presidential Social Fund (PSF) - "Isang Bayan, Isang Produkto, Isang Milyong Piso" 1,000 - - 1,000 1,000 - Current Liability
OP Program
Tinoc LBP Tinoc Munhuyuhuy Road and Cungcung Irrigiation 14,845 12,285 3,205 2,560 2,560 -
Lubuagan DBP - Tabuk branch Construction of eco-tourism and cultural center 24,037 23,639 8,289 397 397 - Loans Payable-Domestic ( non-current
and Improvement of Municipal Hall liability)
Rizal LBP Construction of multipurpose building and public 18,790 10,187 11,662 8,602 8,602 - Loans Payable-Domestic ( non-current
market (Phase I) liability)
Municipal Dev't Fund Office Construction of municipal building 28,318 6,303 8,606 22,015 22,015 -
Tinglayan DOF-MDFO Construction and rehabilitation of school buildings 1,367 690 1,369 676 676 - Loans Payable-Domestic (current-
140,745.46; Non-Current Liability-
229
535,479.72)
Mountain Province LBP To be used as counterpart of the Provincial 35,297 23,413 11,884 11,884 11,884 -
Government to the CHARMP Project
To finance the acquisition of 1 unit elevator 16,500 15,583 8,056 917 917 -
machine, 1 unit generator set, painting and
carpentry works and other finishing works of the
Bontoc Commercial Complex Building
To be used to fund various infrastructure projects 177,741 93,584 44,985 84,156 84,156 -
prioritized in the CY 2012 AIP
To fund various Farm to Market Roads, 202,250 39,136 24,306 163,114 163,114 -
Construction of Open Type Gymnasiums,
Improvement/Completion of National High School
Grounds and Construction of Flood Controls
To partially finance the Construction of Sports 8,547 - - 8,547 8,547 -

Complex, Improvement of Provincial Sports
Complex, Improvement of Tadian-Sumadel
Provincial Road, Construction of Sagada National
High School Open Gym (Phase 1), Improvement of
Fontanilla Farm to Market Road (Phase 1),
Concreting of Core Shelter Drainage and Farm to
Market Road, and Completion of Lagawa Open
Gym to include ground improvement
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Bontoc LBP Construction of the Bontoc Municipal Multi- 55,874 7,450 3,715 48,424 48,424 -
purpose Hall - Phase 1
Bontoc LBP Construction of the Bontoc Municipal Multi- 67,200 2,273 2,220 64,927 64,927 - A total of P56,000,000.00 granted in CY
purpose Hall - Phase 2 2018 was added to the balance as of CY
2017 totaling P11,200,00.00 thus a total of
P67,200,000.00
Paracelis DBP Construction of 3 Storey Multi-purpose Building 18,410 7,045 1,282 11,365 11,365 -
Tadian LBP To finance the construction of Farm to Market 24,958 13,550 1,141 11,408 10,834 574 The difference pertains to the unreleased
Roads, Construction of Balaoa Evacuation Center amount of loan.
and to finance the existing trading post
REGION I - ILOCOS REGION

Province Of Ilocos Norte DBP Construction of the Ilocos Norte Hotal and 470,201 278,844 272,095 191,357 191,357 -
Convention Center (Plaza del Norte)
230
Municipal Development Fund Renovation / Construction of Hospitals 54,248 22,435 49,641 31,814 31,814 -
Office
Bonds Payable 71 - - 71 71 -
Rural Waterworks 53 - - 53 53 -
Development Corporation
(Rwwdc)
Various Ngas 28 - - 28 28 -
Province of Ilocos Sur PDIC Acquisition Of Transportation Equipment And Plant 352,463 - - 352,463 352,463 - Total loan amount as per confirmation from
And Machineries For The Tomato Paste Plant the PDIC was P1,878,377,204.74,
consisting of a) Principal amounting to
P460,886,776.91; b) Interest from
10/01/2001 to 12/31/2018 @ 91-day T-Bill
Rate + 2% p.a. repriceable quarterly in the
amount of P449,628,196.32; and c) Penalty
Charges 10/01/2001 to 12/31/2018 @ 12%
of P967,862,231.51. AOM was issued and
included in the Part II-Audit Observation
and Recommendation of the 2018 AAR.
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of La Union Land Bank of the Philippines Establishment of the Province-Wide Wireless 66,000 - 617 66,000 66,000 -
Mess High Speed Local Network Backbone 83,000 - 1,563 83,000 83,000 -
(Phase I)
To finance the rehabilitation of La Union Provincial 9,895 6,244 2,047 3,651 3,651 -
Administrative & Commercial Building
Province of Pangasinan Land Bank of the Philippines To finance the asphalitng of various road projects 149,943 132,915 42,319 17,028 17,028 -
To finance construction/rehab. Of Provincial and 146,278 128,425 38,521 17,854 17,854 -

District Hospital
To finance the construction of various 50,229 27,905 13,680 22,324 22,324 -
infrastructures to be located in Lingayen
(Construction of United Way, PSWD, Girl/ Boy
Scout Bldg,NRSCC and Pangasinan Employment
Skills Development Center)
231
To finance the rehabilitation and Upgrading of the 119,020 65,138 30,376 53,882 53,882 -
Fourteen (14) Provincial Government Hospitals
To Finance the construction of Water Waste 12,300 5,125 2,918 7,175 7,175 -
Treatment/ System
Province of Pangasinan Land Bank of the Philippines To finance the asphalting and concreting of roads 389,972 87,835 42,593 302,137 302,137 -
To finance the construction and rehabilitation of 92,089 16,612 12,377 75,476 75,476 -
bridges
Province of Pangasinan Land Bank of the Philippines To finance the construction/rehabilitation/repair of 87,164 17,472 9,256 69,691 69,691 -
hospitals
To finance the construction / rehabilitation of 95,345 18,412 11,267 76,933 76,933 -
communal,pump and shallow tube well irrigation
system
To finance the acquisition of hospital equipment 50,642 27,853 5,344 22,789 22,789 -
and quality control equipments
To finance the acquisition of brand new Water Well 36,950 17,155 5,231 19,795 19,795 -
Drilling Rig mounted with Truck
To purchase various Heavy Construction 91,887 35,679 11,114 56,208 56,208 -
Equipment
To purchase Motor Vehicles and Heavy Equipment 120,862 4,317 1,343 116,546 116,546 -
To purchase Hospital Equipment 160,784 23,133 5,698 137,650 137,650 -

Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Laoag City Development Bank of the Construction of Laoag City General Hospital 348,260 182,000 43,227 166,260 166,260 -
Philippines
Purchase of Hospital/Medical Equipment 100,000 54,167 13,764 45,833 45,833 -
Presidential Management Staff Construction of Laoag City Public Market and 10,000 - 10,000 10,000 -
Commercial Center
Candon City LBP Acquisition Of Dredging Machine 35,394 200 12 - - - fully paid on July 2, 2018
Alaminos City DBP - Dagupan Branch Construction of Hotel and Medical Services 36,236 3,294 1,171 17,294 17,294 -
Complex
39,264 3,569 1,545 23,202 23,202 -
Development of HINP 2,932 144 57 - - -
11,787 578 229 - - -
Development of Lucap Wharf 5,856 217 88 - - -
Construction of Convention Center 5,914 110 45 - - -
232

406 20 8 - - -
2,744 51 21 - - -
Construction of Roofing of Plaza Enrique 2,679 50 20 - - -
Braganza
Development of Lucap Wharf 1,455 54 22 - - -
Alaminos City DBP - Dagupan Branch Development of Lucap Wharf 2,650 98 40 - - -
Development of Lucap Wharf 34,048 1,261 509 - - -
Construction of Convention Center / Construction 10,625 197 81 - - -
of Stage and 6 De luxe rooms
Lucap Wharf Development 1,844 68 28 - - -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Alaminos City DBP - Dagupan Branch Development of HINP 829 41 16 - - -
Lucap Wharf Development 1,730 64 26 - - -
Renovation / Conversion of Convention Center 16,977 314 129 - - -
Construction of Tourism Building 7,144 267 108 - - -
Development of HINP / Lucap Wharf Development 1,224 46 19 - - -

1,999 99 39 - - -
9,789 510 202 - - -
233
2,504 86 2,529 - - -
278 3 279 - - -
Construction of Convention Center / Construction 46,774 5,315 2,031 41,459 41,459 -
of Stage and 6 De luxe rooms / Development of
HINP / Construction of Plaza Enrique Braganza
Development of HINP / Lucap Wharf Development 44,624 4,151 1,574 40,473 40,473 -
/ Construction of Tourism Building
Development of HINP / Lucap Wharf Development 51,792 4,316 1,625 47,476 47,476 -
DA Regional Office I Procurement of Farm Equipment 1,000 - - 1,000 1,000 -

Dagupan City LBP Construction of Malimgas Market 281,909 277,008 201,352 4,901 4,901 -
San Carlos City Land Bank of the Philippines Loan Take out-Infra Projects, Equipment, Pre- 302,468 47,108 7,941 115,881 115,881 -
Termination Fee
Roads, Multi-Purpose Hall, Footbridge, RC Box 271,455 29,922 13,341 227,127 227,127 -
Culvert
Urdaneta City DOF - Economic Support Fund Construction of Old Public Market 11,209 563 650 6,867 6,867 -
Council
LandBank of the Philippines Construction of New Public Market 167,790 11,985 4,065 32,959 32,959 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Urdaneta City LandBank of the Philippines Construction of Sanitary Landfill 213,500 23,924 2,908 29,905 29,905 -
Adams DBP Purchase of Heavy Equipment 22,450 - - 22,450 22,450 -
Bacarra Land Bank of the Philippines Construction of Public Market / Bagsakan Center 25,000 13,889 7,508 11,111 11,111 -
Provicial Government of Ilocos Assistance to the Multi-passs Ricemill 1,800 1,500 300 300 -
Norte
Badoc Land Bank of the Philippines Rehabilitaion/Renovation of Mun. Hall Building 19,381 18,842 7,251 539 539 0
Currimao DOF-MDFO Construction of Currimao Municipal Hall Building 20,943 3,282 5,148 17,660 17,660 -
Dingras Land Bank of the Philippines Construction of New Public Market 27,189 22,243 13,146 4,946 4,946 -
DOF-MDFO Construction of RHU 2,241 1,129 2,415 1,112 1,112 -
Marcos DOF-MDFO Construction of River protection along Brgy. 2,717 2,717 3,031 - -
Fortuna, Daquioag & Valdez
234
Nueva Era DOF-MDFO Construction of Nueva Era RHU with Lying In 5,116 2,840 5,507 2,275 2,275 -
Clinic
Pagudpud DBP Construction of Public Market 50,890 - 2,006 50,890 50,890 -
Paoay Land Bank of the Philippines For the purchase of Springfield Memorial Park 23,000 20,444 11,970 2,556 - 2,556 Outstanding Balance was current portion of
(LOT) the loan recorded as Due to GOCC
For the purchase of 1 unit Brand New Komatsu 11,490 3,447 1,726 8,043 6,894 1,149 Difference was the current portion of the
Hydraulic Excavator loan recorded as Due to GOCC.
Outsatanding Balance was the Non-
Current Portion of the loan.
Purchase of Heavy Equipment- Doosan Backhoe 13,400 1,297 556 12,103 10,374 1,729 Difference was the current portion of the
and Payloader loan recorded as Due to GOCC.
Outsatanding Balance was the Non-
Current Portion of the loan.
Piddig Land Bank of the Philippines Construction of Public Market 17,000 17,000 1,615 - 504 (504) This unreconciled difference has been in
existence since the current accountant took
over. The absence of subsiiary ledgers and
banks statements hinders reconciliation.
However, efforts are being exerted to
retrieve the same.
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Piddig Land Bank of the Philippines Construction of RHU Annex Building and 5,438 4,392 1,358 1,046 1,046 -
Acquisition of various medical equipments
Mun. Dev't Fund Office (DOF Renovation/Construction of Municipal Hall 49,743 10,811 16,885 38,932 38,932 -
Manila)
Land Bank of the Philippines Expansion of Public Market 1,738 39 59 1,699 1,699 -
Sarrat DBP Construction of Public Market and Rehabilitation of 19,782 15,960 12,426 3,822 3,822 -
New Presidencia
Bantay Landbank Of The Philippines Construction Of Public Market 21,549 3,078 726 12,570 12,570 - As per Financial Statement, the total
Construction Of Arcade 58,723 4,842 992 14,525 14,525 - amount of P27,095,455.90 was classified
as Non-Current Liability.
Cabugao Landbank Of The Philippines Construction Of Water System / Supply And 34,995 2,849 553 7,360 7,360 - Of the Amount per Financial Statement,
Distrbution P2,848,988.28 was classified as Current
Liability while the remaining P4,510,898.44
was classified as Non-Current Liability. The
Outstanding Balance was based on the
amount appearing in the year-end financial
235
statements. The audit team was not able to

confirm balances of the accounts with the
respective lending institutions.
Cervantes Landbank Of The Philippines To Finance Cost Of Rehabilitation Of Level Iii 24,975 2,795 373 3,469 3,469 - Of the Amount per Financial Statement,
Water System P2,775,009.00 was classified as Current
Liability while the remaining P693,752.25
was classified as Non-Current Liability.
Cabugao Landbank Of The Philippines Construction Of Water System / Supply And 17,779 1,778 353 4,593 4,593 - Of the Amount per Financial Statement,
Distrbution P1,777,924.20 was classified as Current
was classified as Non-Current Liability. The
Caoayan Mdfo - Dept. Of Finance Construction Of Fuerte Seawall & Puro River 8,025 578 71 612 612 - The loan was not classified in the Financial
Protection Statement as Current Liability or Non-
current Liability. (AOM No. 2019-16 dated
3/11/19) The Outstanding Balance was
based on the amount appearing in the year-
end financial statements. The audit team
was not able to confirm balances of the
accounts with the respective lending
institutions.
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Caoayan Development Bank Of The Acquisition Of Cemetery Lot/Construction Of 30,816 3,017 1,675 26,753 26,753 - The Outstanding Balance was based on
Phils. Chapel & Guardhouse/Acquisition Of Equipment the amount appearing in the year-end
financial statements. The audit team was
not able to confirm balances of the
institutions.
Magsingal Landbank Of The Philippines Construction Of Farm To Market Road 37,329 6,105 932 12,214 12,214 - Of the amount per Financial Statement,
P6,105,079.61 was classified as Current
The Outstanding Balance was based on
the amount appearing in the year-end
institutions.
236
Magsingal Landbank Of The Philippines Construction Of Public Market 32,612 4,055 619 8,081 8,081 - Of the amount per Financial Statement,
The Outstanding Balance was based on
institutions.
Narvacan Landbank Of The Philippines Construction Of 2 Storey Narvacan Mall 103,000 8,446 1,908 22,618 22,452 166 Of the amount per Financial Statement,
Liability while the remaining
P14,006,390.14 was classified as Non-
Current Liability.
The Outstanding Balance of
P22,617,875.84 was based on the
confirmed balance from LBP (Ilocos Sur
Accounting Center) dated March 6, 2019.
Issued an Audit Observation Memorandum
(AOM) for the difference of P165,884.98
between the balance per FS and per
confirmation from the bank.
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Quirino Municipal Development Fund To Finance The Cost Of Construction Of 7 School 2,909 301 163 1,276 1,276 - As per Financial Statement, the total
Office-Logofind Buildings And 1 Barangay Health St amount of P20,494,036.20 was classified
Dof & Mdfo Construction Of River Protection 19,887 669 602 19,218 19,218 - as Non-Current Liability.
San Emilio Land Bank Of The Philippines Acquisition Of Brand New Heavy Equipment 13,940 2,788 496 5,576 5,576 - Of the amount per Financial Statement,
P5,576,000.12 was classified as NCL.
San Ildefonso Department Of Finance-Mun. Construction Of River Protection In Brgy. Bungro, 3,991 411 225 1,564 1,564 - As per Financial Statement, the total
Dev'T. Office Fund San Ildefonso amount of P10,212,055.40 was classified
San Ildefonso Land Bank Of The Philippines Purchase Of A Parcel Of Residential/ Industrial/ 12,762 1,144 556 8,648 8,648 -
Agricultural Land
San Juan Landbank Of The Philippines Purchase Of Lot-Municipal Cemetery 18,600 1,958 566 8,321 8,321 - Of the amount per Financial Statement,
was classified as Non-Current Liability The
237

Landbank Of The Philippines Contruction Of Municipal Hall Building 44,000 4,915 190 - - -
Sta. Catalina Logofind - Dof Construction Of Seawell 7,251 720 1,709 3,225 3,225 - The loan was not classified in the Financial
Statement as Current Liability or Non-
3/15/19) The Outstanding Balance was
based on the amount appearing in the year-
end financial statements. The audit team
was not able to confirm balances of the
institutions.
Dmaf - Dof Reconstruction Of Rhu / 1St Floor/Procurement Of 5,339 - - 4,449 4,449 - The loan was not classified in the Financial
Medical Equipment Statement as Current Liability or Non-
3/15/19)
The Outstanding Balances was based on
institutions. Further, no payment of
principal and interest was made by the
during 2018.
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Sta. Catalina Mdgf - Dof Reconstruction Of Rhu Building 2Nd Floor 1,916 - - 1,526 1,526 -
Sta. Cruz MDFO-Logofind Riverwalk And Seawall 8,881 863 552 3,950 3,950 - As per Financial Statement, the total
LBP Construction Of Public Market Building 97,544 7,025 3,561 48,590 48,590 - amount of P52,539,992.46 was classified
Sta. Lucia Landbank Of The Philippines Construction Of One-Storey Public Market 23,588 2,359 588 7,077 7,077 - Of the amount per Financial Statement,
P7,076,531.30 was classified as NCL.
Santiago Land Bank Of The Philippines Site Development (Phase 1) And Acquisition Of 5,219 589 300 3,975 3,975 - As per Financial Statement, the total
Lot For Sanitary Landfill Project amount of P10,999,030.17 was classified
Site Development (Phase 2) The Sanitary Landfill 1,808 201 120 1,607 1,607 - as Non-Current Liability.
Acquisition Of Brand New Wheel Loader For 7,000 1,000 454 5,417 5,417 -
Earthfilling Of Waste
Suyo Landbank Of The Philippines Finance Construction Of Suyo Level Iii Water 22,218 1,749 321 3,497 3,497 - Of the amount per Financial Statement,
System P3,497,281.69 was classified as Non-
Current Liability.
Outstanding balance was not confirmed by
the audit team. However, amount was
238
traced to the loan amortization schedule

provided by the bank.
Tagudin LBP Construction Of New Public Market 43,331 2,479 70 - - -
Bauang Land Bank of the Philippines Purchase of lot to be developed into sanitary 12,000 10,312 571 1,688 1,688 -
landfill
Construction of Multi-purpose cooperative building 15,000 1,794 167 13,206 13,206
inclusive of acquisition of four (4) airconditioning
units and one (1) unit generator set
Take-out loan from Postal Bank the LGU's 41,827 10,457 2,002 31,370 31,370
Outstanding principal loan
Postal Savings Bank Inc. Purchase of heavy equipment 15,000 15,000 0 0
Construction of new cemetery 35,000 35,000 (0) (0)
Solid Waste Management Equipment 12,900 12,900 0 0
Naguilian Land Bank of the Philippines To partially finance the acquisition of commercial 20,000 1,852 1,554 18,148 18,148 -
lot which will be used as site for the Naguilian 18,465 1,710 1,434 16,755 16,755 -
Integrated Transport Terminal and Town Center.
Repair and Rehab of Various Infra damaged by 49,914 43,733 15,459 6,182 6,182 -
typhoon “Pepeng”
Various Priority Projects 26,449 15,421 7,406 11,028 11,028 -
Partially finance various projects included in the 52,499 22,317 11,782 30,182 30,182 -
approved AIP
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Naguilian Bureau of Local Government Enhancement of Tax Mapping Operations for 2,800 2,800 2,800 -
Finance RPTA, GIS/GPS with post Tax Map maintenance
Agoo Land Bank of the Philippines Redevelopment of Imelda Garden with 24,500 24,500 17,974 - - -
Commercial Building (Phase II)
Allied Banking Corp. Construction of Public Market (Agoo Hypermarket) 45,000 45,000 13,343 - - -
Phase I
Bank of the Philippine Islands Construction of Public Market (Agoo Hypermarket) 65,000 65,000 21,441 - - -
Phase I
Construction of Public Market (Agoo Hypermarket) 49,000 31,709 12,251 17,291 17,291 -
Phase III
Philippine Postal Savings Bank Expansion of Municipal Cemetery Phase I 24,000 16,097 11,248 7,903 7,903 -
Expansion of Municipal Cemetery Phase II 25,000 11,923 10,621 13,077 13,077 -
Construction of Public Market (Agoo Hypermarket) 37,800 2,172 2,490 35,628 35,628 -
239
Phase IV
Aringay Department of Finance - MDFO Construction of Water System 34,858 574 1,274 34,284 34,284 -
Aringay Bureau of Local Gov't. Finance Implementation of RPT administration-Geographic 2,400 - - 2,400 2,400 -
Information System (GIS)/Global Positioning
System (GPS)
Rosario Bank of the Philippine Islands Acquisition of lot for new public slaughterhouse 70,000 62,870 36,730 7,130 7,130 -
Construction of new public slaughterhouse

Construction of new public market (Phase II)
Multi-Purpose Bldg No.1 35,500 22,487 10,595 13,012 13,012 -
Department of Finance Tax Mapping Project (Records Conversion & Tax 5,000 - - 5,000 5,000
Collection Enforcement Program)
Sto. Tomas WorldBank/LoGOFIND Construction of School Building 7,324 5,764 5,200 1,560 1,560
Land Bank of the Philippines Construction of Public Market and perimeter, 20,000 19,522 10,000 478 478
commercial stalls
San Juan Land Bank Of The Philippines Consolidated Loan Restructuring (Construction of 3,543 3,543 270 0 0 -
City Of San Fernando, La Mun. Hall, Public Market and Slaughterhouse
Union Phase I)
Construction of Slaughterhouse Phase II 6,819 5,114 2,183 1,705 1,705 -
Buy-Out Loan ( Construction of Public Market and 54,768 8,713 7,895 46,055 46,055 -
Public Cemetery
MDFO Acquisition of Heavy Equipments 27,860 10,414 5,594 17,446 17,446 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Bacnotan PNB-MANILA Construction of Public Market -Phase II 128,611 63,875 34,111 30,625 30,625 -
Balaoan Land Bank of the Philippines, Construction of Public Market 50,000 40,179 31,680 9,821 9,821 -
City of San Fernando, La Union
Agno Land Bank of the Philippines For the construction of AWWS 14,932 3,456 2,657 11,475 11,475 -
Transfer of Postal Bank Loan 10,552 10,552 603 - - -
Anda Isang Milyong Pisong Programa ni Pangulong 1,000 - - 1,000 1,000 -
GMA
Anda PNB Construction of Anda Wet Market 30,000 5,080 566 5,926 5,926 -
Basista Land Bank of the Philippines Finance Local Infrastructure Projects 19,987 18,877 8,855 1,110 1,360 (250) Includes GMA loan for livelihood projects
amounting to ₱250,000.00 and ₱0.90
difference due to rounding off.
Bayambang Land Bank of the Philippines Market 45,287 11,322 3,085 33,966 33,966 -
EastWest Bank RHU III & IV, Police Precincts, Market Renovation, 96,280 817 5,590 95,463 95,463 -
240
Multicabs, CCTV, Traffic Management Systems,

etc.
Binalonan LBP- Dagupan Development of Plaza with Dancing Fountain 4,995 - 62 4,995 4,995 -
Construction of 2-storey School Building 1,500 - 21 1,500 1,500 -
Roads/Roads Shoulders/Canals with Sidewalk 2,121 - 12 2,121 2,121 -
Box Culvert with Drainage Canal 3,879 - 10 3,879 3,879 -
3 Sets Telescopic Bleacher 6,748 - 46 6,748 6,748 -
Electronic ScoreBoard 598 - 4 598 598 -
Porter Volleyball 465 - 3 465 465 -
Binmaley Land Bank of the Philippines Construction/Rehabilitation of Tricycle Terminal, 5,571 3,147 1,392 2,424 2,424 -
Rehabilitation/Repair of 2-storey Infirmary Bldg.
And Construction of Billboard
Development Bank of the Construction of Public Market Building, 59,570 4,014 7,080 65,556 65,556 -
Philippines Construction of Arcade Bldg. Phase II and
Installation of LED Display Board
Bolinao Land Bank of the Philippines Construction of Bolinao Waterworks System Phase 49,908 26,901 25,634 23,007 23,007 -
1- Luciente 1
Construction of Bolinao Waterworks System Phase 49,964 12,491 12,629 37,473 37,473 -
2- Tupa
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Bugallon Philippine Veterans Bank Construction of Bugallon Supermart 9,681 2,278 563 7,403 7,403 -
LBP Construction of Roads and RHU-FFE 13,996 1,823 742 12,173 12,173 -
Burgos Land Bank of the Philippines To Finance the construction of Water Supply 25,612 19,195 17,612 6,417 5,958 458 Last Quarter Amortization was only debited
by Bank on Jan 4, 2019
Improvement of the existing Municipal Water 2,253 - 66 2,253 2,253 -
Works
Calasiao Landbank of the Phillipines Construction of Municipal Building/ Streetlight, 80,368 8,930 4,621 71,438 71,438 -
Slaughterhouse & Sports Complex
15% mobilization (To finance the construction of 2,249 - - 2,249 2,249 -
new slaughterhouse and site development)
Infanta Development Bank of the Expansion of water system 50,000 32,343 12,345 17,657 17,657 - This balance refers to bonds payable in the
Philippines financial statements
Laoac Land Bank of the Philippines Concreting of Roads 10,974 9,530 5,565 1,444 1,444 -
241
Improvement of Market and Construction of Two- 4,377 - 37 4,377 4,377 -

Storey Commercial Building
Lingayen Land Bank of the Philippines- Development of Municipal Cemetery 5,600 3,685 2,256 1,915 1,915 -
Urdaneta City
Lingayen Land Bank of the Philippines- Development of Wet Market 12,000 6,000 3,458 6,000 6,000 -
Urdaneta City
Construction of Abbatoir 11,176 5,279 3,573 5,898 5,898 -
Malasiqui Development Bank of the Construction of Public Market, Drainage and 44,845 29,784 1,268 15,061 15,061 -
Philippines Computerization of RPT
Acquisition of Heavy Equipments for Dumpsite 4,995 4,870 125 125 125 -
Construction of Municipal Hall Annex Building (3 49,968 28,732 3,094 21,236 21,236 -
storey)
Purchase of Lot 32,000 4,800 3,391 27,200 27,200 -
Mangaldan Land Bank of the Philippines Construction of Public Market Phase I and Phase 100,779 43,722 20,216 57,032 57,032 -
II; OTOP
Mangatarem LBP Finance Local Infrastructure Projects 83,858 17,832 4,289 66,027 66,027 (0) Difference due to rounding off.
Mapandan Land Bank of the Philippines Purchase of Cemetery Lot 4,110 2,920 1,479 1,190 1,190 -
Construction of Tombs & Other Cemetery Facilities 7,160 5,026 2,174 2,134 2,134 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Mapandan Land Bank of the Philippines Purchase of MRF Lot 13,500 - - 13,500 13,220 280 The Loan Proceed was credited Dec. 18,
2018 therefore the Doc Stamp & Insurance
Expense were not included in the 2018
budget & to be adjusted 2019.
Acquisition of Heavy Equipment & MRF Machines 1,661 - - 1,661 1,649 12 The Loan Proceed was credited Dec. 18,
2018 therefore the Doc Stamp was not
included in the 2018 budget & to be
adjusted 2019.
San Manuel LBP- Urdaneta Construction of Multi-Purpose Gymnasium 134,999 20,598 10,844 114,401 114,401 -
San Nicolas DOF Acquisition of Lot and Construction of Public 39,995 - 761 39,995 39,995 -
Market
Sison LBP- Urdaneta Various infrastructure projects 13,565 6,043 2,246 7,522 7,522 -
Sta, Barbara Landbank of the Philippines Site Development, Construction of Municipal and 71,996 41,791 19,653 30,204 30,204 -
Legislative Building/ Purchase of Lot
242
Buy Back Rights on Public Market building under 20,000 11,000 5,321 9,000 9,000 -
BOT Scheme
Tayug LBP- Tayug To finance the construction of Wet Market 4,932 4,876 2,229 55 55 -
To finance the construction of Public Market Phase 8,707 6,968 2,161 1,739 1,739 -
4
To finance the Cementing of different Barangay 6,266 6,065 796 201 201 -
Roads
DOF RPTA (Logo Find) 495 476 110 19 19 -
Urbiztondo Philippine National Bank Construction of Sports Complex Project Phase XV, 47,330 29,362 16,449 17,968 17,968 -
stalls besides Sports Complex, 20 market stalls at
public market, slaughterhouse, fish, meat and
vegetable section, etc.
REGION II - CAGAYAN VALLEY REGION

Province of Batanes Land Bank of the Philippines Construction of Mahatao Boat Shelter and Fishport 40,000 2,869 789 6,048 6,048 -
(LBP)
Province of Government Department of Agriculture - Acquisition of tractor units 2,000 2,000 - - - -
of Cagayan Regional Field Unit No. -02
2,000 2,000 - - - -
4,208 4,208 - - - -
DILG Acquisition and purchase of brand new 1,000 1,000 - - - -
maintenance equipment
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Tuguegarao City Development Bank of the Upgrading of Tuguegarao City Public Market 400,000 400,000 171,861 - - -
Philippines
Construction of City School/ Classrooms Buildings 63,000 - 356 63,000 63,000 -
Purchase of Four (4) units Brand New Garbage 19,920 949 265 18,971 18,971 -
Compactors
Abulug LBP- Sanchez Mira Branch Construction of Public Market @ Libertad Abulug 15,000 1,667 241 1,667 1,667 -
Alcala Land Bank of the Philippines - Construction of Level III Water Supply System 17,900 17,328 572 572 -
Japan Bank for International
Cooperation
Department of Finance - Rehabilitation of small water impounding projects 6,577 3,149 3,429 3,429 -
Municipal Development Fund
Officer (DMAF-MDFO) Disaster
243
Management Assistance Fund

Baggao MDFO Acquisition of heavy equipment 35,226 8,265 9,989 26,961 26,961 -
Buguey Land Bank of the Philippines, Construction of Crab Hotel Building 37,641 4,182 1,222 13,592 13,592 -
Aparri Branch
Purchased of Reconditioned Heavy Equipment 8,530 - - 142 142 -
Construction of Buguey Public Market, Pattao, 26,000 2,710 1,671 21,483 21,483 -
Buguey, Cagayan
Construction of Slaughter House with Holding Pen 4,000 422 3,297 3,297 -
Buguey Philippine National Bank, Purchased of One (1) unit Firetruck no data available no data available 24,151 Issued AOM No. 2019-011 due to
Aparri Branch Water System - nonsubmission of relevant documents
pertaining to the Loan Agreement with PNB
Purchased of Two ( 2) units Ambulance - such as Loan Profile, Drawdon Schedule,
Purchased of Advance Life Support System - Amortization Schedule etc.
Calayan National Housing Authority To finance construction of dormitory in Aparri, 3,136 155 210 2,102 2,102 -
Cagayan
MDFO To finance construction of Municipal Hospital 7,801 447 402 5,264 5,264 -
Land Bank of the Philippines To partially finance purchase of passenger vessel 15,500 2,651 629 2,445 2,445 -
Procurement of Marine Engines 8,900

Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Calayan Land Bank of the Philippines To finance the construction of a community airport 60,000 385 1,962 42,547 42,547 - Interest rate:
@ Dadao, Calayan, Cagayan -7.5% Fixed for the 1st 6 years based on
prevailing rates
--after sixth years repricing, fixed based on
prevailing rates
The outstanding balance is the initial
release of the loan
Camalaniugan DBP- Aparri Branch Construction of Legislative Building 3,860 1,501 276 2,359 2,359 -
Enrile Land Bank of the Philippines Construction of Level III Water Supply System 35,122 30,913 21,914 4,209 4,209 -
Development Bank of the Construction of Multi Purpose Center 50,000 9,375 8,558 40,625 40,625 -
Philippines
Gattaran Development Bank of the Acquisition of 1 unit Crawler Angle Dozer 25,645 19,844 473 5,801 5,801 -
Philippines
Department of Agriculture Acquisition of Farm Machinery/Equipments 1,665 1,515 - 150 150 -
Development Bank of the 6,000 4,416 129 1,584 1,584 -
244
Philippines
Iguig Land Bank of the Philippines Construction of Iguig Water Works System 19,032 14,313 13,621 4,718 34,243 (6,555) Difference for reconcilliation of the
(LBP) Expansion of Iguig Water Works System 2,180 1,650 1,548 530 Accountant
MDFO- DOF Purchase of Heavy Equipment 17,449 7,229 4,941 10,220

Development Bank of the Construction of Iguig Public Market and Purchase 22,220 5,555 14,882 16,665
Philippines of Lot for the Public Market
Expansion of Iguig Public Market 2,000 - 9 2,000
DBP Purchase of lot for RHU and Slaughter House 1,165 - 5 1,165
Construction of Slaughter House 5,150 - 22 5,150

350 - 2 350
Lallo MDFO- DOF Purchase of Heavy Equipments 27,926 16,571 3,656 11,355 11,355 -
LBP- Northern Cagayan Purchase of Motor Vehicles 19,575 19,575 2,547 - - -
Lending Center Computerization Program 17,600 1,687 752 15,913 15,913 -
Installation of CCTV 34,170 2,974 1,298 31,196 31,196 -
MDFO- DOF Construction of Lal-lo Municipal Hall 37,689 - - 37,689 37,689 -
Rizal Land Bank of the Philippines Acquisition of Heavy Equipment 6,000 4,300 1,700 1,700 -
(LBP)
Construction of Multi-Purpose Center Building 5,498 3,567 1,931 1,931 -
Construction of Town Center 4,464 2,812 1,651 1,651 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Solana Department of Finance Rehabilitation of Farm to Market Road 27,178 8,004 4,721 19,174 19,174 -
(MDFO)
Department of Agriculture Purchase of One (1) Unit Four Wheel Drive Tractor 2,950 480 - 2,470 2,470 -
Development Bank of the Procurement of Various Equipment 36,991 1,370 1,231 35,620 35,620 -
Philippines (DBP)
Demolition of the Old and Existing Municipal Hall 44,464 6,841 3,115 37,624 37,624 -
and Construction of New Solana Municipal Hall
Sta. Ana Land Bank of the Philippines, Construction of Sta. Ana Public Market 25,000 4,153 208 346 346 -
Aparri Branch Construction of Multi-Purpose Center/Building 41,000 6,503 2,029 26,011 26,011 -
Sta. Teresita DBP- Aparri Branch For the Const. of new Public Market Bldg. 17,911 2,251 841 10,835 10,835 -
Tuao DBP To finance development projects 132,490 91,067 1,467 41,423 41,423 -
Province of Isabela Development Bank of the To finance various development projects and 2,244,694 - - 2,244,694 2,244,694 -
Philippines Construction/Rehabilitation of Ilagan-Divilacan
245
Road Project inclusive of forest projects.

Cauayan City Land Bank of the Philippines Road Concreting 100,000 9,156 370 (1,725) (1,725) - For Adjustment - Understatementr of
(LBP) recorded long term payable. Recorded
amount is net of Docs Stamps
Cauayan City Land Bank of the Philippines Road Concreting 138,000 9,778 2,365 23,441 23,441 -
(LBP)
157,000 17,444 2,808 19,481 19,481 -
133,500 17,083 6,761 90,368 90,368 -
Construction of Sports Complex, Street lights and 222,808 8,221 222,808 222,808 - Partial release
Road Concreting
Ilagan City Land Bank of the Philippines Ilagan Water System 61,641 60,452 0 1,189 1,554,976 2,975 Difference for reconcilliation of the
Construction of New Ilagan Municipal Hall 61,632 44,214 0 17,417 Accountant
DBP Central Terminal 40,000 18,718 0 21,282

Land Bank of the Philippines Construction of Hotel w/ Convention Center 49,844 13,499 0 36,345
Construction of Sports Complex and Development 299,265 47,959 0 251,306
of Paguirigan Stadium
Road Concreting and Construction of Drainage 218,866 39,284 0 179,582
System
Construction of Overflow Bridge Cab. 8 San 230,000 36,859 0 193,141
Antonio
Acquisition and Installation of Street Lights 6,928 2,982 0 3,947
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Ilagan City Land Bank of the Philippines Digital RPT Program 14,499 6,948 0 7,552
Construction of Multi-Purpose, Schools and RHU’s 83,440 5,884 0 77,557
Construction of Roads, Bridges & Other Infra. 191,093 13,474 0 177,618

Project
Construction of Public Market Building & City Mall 246,621 33,199 0 213,422
Construction of Baculud Overflow Bridge 269,770 - 0 269,770

Establishment of Sanitary Landfill at Sta. Catalina 71,899 - 0 71,899
Construction of City Hospital 29,974 - 0 29,974

Alicia DMAF Purchase of two (2) units brand new Dump trucks 10,691 1,353 160 3,826 3,826 -
and one (1) unit Loader
246
Alicia Robinson Bank Construction of Commercial Center 59,102 3,986 2,657 55,102 55,102 -
Angadanan Province of Isabela Isang Milyon, Isang Produkto 1,000 1,000 - 1,000 1,000 -
Aurora Development Bank of the Purchase of Lot & Land Development for Senior 13,000 - 1,633 13,000 13,000 -
Philippines (Ilagan City,Isa.) High School
Purchase of lot for Expansion of Public Cemetery 3,500 - 402 3,500 3,500 -
Aurora Province of Isabela (President's One Town-One Project (Solid Waste 500 - - 500 500 -
Social Fund) Management)
DBP Ilagan City Construction of Public Market (Moduel 1,2 & 3) 2,488 - 72 2,488 2,488 -
8,708 - 156 8,708 8,708 -
Benito Soliven Development Bank of the Acquistion of 9-in-1 Backhoe Loader 4,913 2,457 326 2,457 2,457 -
Philippines
DARFU2 Acquisition of Kubota Farm Tractor 2,641 - - 2,641 2,641 -
DBP Acquisition of Lot ( Zulueta Properties) 18,000 - 777 18,000 18,000 -
Burgos Presidential Social Fund and Loan Assistance for Isang Bayan, Isang Produkto, 500 - - 500 500 - Loan at 6% interest per annum. Four year
Province of Government of Isang Milyong Pisong Programa amortization period and one year grace
Isabela period. No repayments has been made due
to non-collection from the identified
beneficiaries.
Loan Assistance for Isang Bayan, Isang Produkto, 100 - - 100 100 - Loan at 6% interest per annum. Four year
Isang Milyong Pisong Programa (IGLO-Burgos amortization period and one year grace
Chapter) period. No repayments has been made due
to non-collection from the identified
beneficiaries.
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Cabagan DOF Construction of Public Market 25,183 5,367 9,642 19,817 19,817 -
DA Acquisition of tractor 5,095 2,000 - 3,095 3,095 -
Land Bank of the Philippines Construction of Evacuation Center 607 - - 607 607 -
Establishment of Sanitary Landfill 9,592 - - 9,592 9,592 -
Construction of Evacuation Center 1,500 - - 1,500 1,500 -
Cabatuan Land Bank of the Philippines Loan buy out from PNB 32,244 4,898 992 13,877 13,877 -
(LBP)
Pretermination Fee 1,612 134 1 - - -
Purchase of Land 3,000 300 122 1,875 1,875 -
Purchase of Grader 2,997 599 91 1,199 1,199 -
Cabatuan Land Bank of the Philippines Purchase of Land for Coliseum 10,000 - 276 10,000 10,000 -
(LBP) Purchase of Reconditioned Garbage Compactor 2,000 167 47 1,833 1,833 -
247
Expansion of Water System 2,998 - 69 2,998 2,998 -

Construction of Coliseum 10,497 - - 10,497 10,497 -
Cordon PNB- Pasay City, Metro Manila Concreting of the major Farm to Market Roads and 15,000 15,000 9,429 14,966 14,966 -
the different and/or several Municipal streets
situated within the poblacion area
Delfin Albano MDFO-DOF Construction of Market 19,985 5,162 953 14,823 14,823 -
MDFO-DOF Buy-Out of existing loan(for Construction of Delfin 12,244 8,764 306 3,479 3,479 -
Albano Water System)
Land Bank of the Philippines Construction of Bagsakan Center 5,000 1,620 223 3,380 3,380 -
Divilacan Development Bank of the Acquisition of Construction Heavy Equipment 33,600 8,750 1,666 24,850 24,850 -
Philippines
Echague Land Bank of the Philippines Construction of New Public Market 158,898 158,898 5,715 158,898 158,898 -
Road Concreting 81,258 81,258 455 81,258 81,258 -
Gamu Land Bank of the Philippines Agrarian Reform Community Development Project 18,387 14,676 12,985 3,710 3,710 -
Construction/Rehabilitation of Municipal Hall 5,000 4,886 2,286 114 114 -
Purchase of Municipal Vehicle 1,600 1,467 324 133 133 -

For various projects 2,191 1,878 492 313 313 -
Construction of Barangay Roads 7,000 6,139 3,648 861 861 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Gamu Municipal Development Fund Construction of RHU with Birthing Facility 2,341 630 1,917 1,711 1,711 -
Office
Acquisition of Heavy Equipment 9,636 3,217 2,231 6,419 6,419 -
Municipio Fund 3,688 - 16 3,688 3,688 -
Jones Landbank of the Philippines Construction of Sports Complex 20,000 189 9% of 1,321 1,321 -
Outstanding
Balance
20,000 185 8% of 5,185 5,185 -
Outstanding
Balance
Construction of Papan Weste Bridge 7,000 64 8% of 1,802 1,802 -
Outstanding
Balance
Acquisition of Heavy Equipments 8,970 150 6% of 3,588 3,588 -
Outstanding
Balance
248
Loan Take - Out 12,633 211 6% of 5,053 5,053 -

Outstanding
Balance
Construction of Infrastructure Projects 28,966 274 6% of 23,034 23,034 -
Outstanding
Balance
Road Construction and Development* 27,312 5.5 % of 27,312 27,312 -
Outstanding
Balance
Construction of Multi Purpose Building* 1,790 5.5 % of 1,790 1,790 -
Outstanding
Balance
Rehabilitation/Expansion of Public Market* 595 5.5 % of 595 595 -
Outstanding
Balance
Road Construction and Development* 42,320 7 % of 42,320 42,320 -
Outstanding
Balance
Rehabilitation/Expansion of Public Market* 873 7 % of 873 873 -
Outstanding
Balance
Luna DA Acquisition of tractor 2,000 - - 2,000 2,000 -
DOF-MDFO-LOGOFIND Construction of Riverwall protection 7,005 765 352 2,351 2,351 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Luna DOF-MDFO-MDGF Water System Level III - Expansion to Dadap 5,849 438 314 3,799 3,799 -
DOF-MDFO-HSRASP Construction of one Birthing Center & three (3) 3,650 230 326 2,786 2,786 -
Brgy. Health Station (BHS)
DOF-MDFO-DMAF Construction of spurdikes and acquisition of 15,481 1,227 319 9,695 9,695 -
Backhoe
Acquisition of 2 units Dumptruck and 1 unit 21,840 1,201 637 20,622 20,622 -
Payloader
Mallig LBP - Roxas Acquisition of Heavy Equipment 19,850 - 744 19,850 19,850 -
Construction of Public Market Building 43,000 - 1,336 43,000 44,400 (1,400) Difference for reconcilliation of the
Accountant
Quezon LBP-Roxas Purchase of Construction Management 9,000 1,350 39 - - -
Quirino Department of Agriculture Acquisition of Agricultural Equipment-Hand Tractor 2,000 800 Non-Interest 1,200 1,200 -
Ramon Southern Cagayan Valley Construction of Municipal Hall 69,896 47,048 28,567 22,848 22,848 -
Lending Center - LBP
249
Roxas Land Bank of the Philippines Construction of Commercial Building 61,840 6,901 2,633 20,704 20,704 -
Computerized System Application 14,184 - 422 14,184 14,184 -
Department of Agriculture-RO2 Farm Tractor 2,000 200 - 1,000 1,000 -
San Agustin Land Bank of the Philippines Construction of Commercial Building (Market 10,000,000.00 1,111,111.08 509 6,667 6,667 (0) Error in recording in GL
Isabela Lending Center Loan)
San Guillermo Department of Agricullture - Go Modern Agriculture - Corn Program (Purchase 2,000 1,700 - 1,700 1,700 -
Regional Field Unit No. 02 of Tractor)
San Manuel Landbank of the Phillippines, Construction of Two-Storey Multi Purpose Building 37,468 - 1,236 37,468 37,468 - Per loan agreement the LGU will start
Roxas, Isabela paying the amortization of principal on year
2020
San Mariano Municipal Development Fund Construction of RHU Building and Acquisition of 7,969 731 857 7,238 7,238 -
Office Heavy Equipment
LandBank of the Philippines Construction of Various Projects 39,089 7,872 2,458 31,217 31,217 -
Acquisition of Heavy Equipment 16,346 7,573 779 8,773 8,773 -
Department of Agriculture 1 unit 4WD tractor and Mechanical Dryrer 2,770 279 - 2,492 2,492 -
San Mateo Land Bank of the Philippines Construction of Multi-Purpose Building 110,563 - 3,202 110,563 110,563 - The principal of the loan shall be payable
(LBP) Expansion of Community Hospital 10,813 - 313 10,813 10,813 - in one hundred fifty six (156) equal monthly
periodic amortizations, with term of fifteen
Expansion of Water System 15,836 - 459 15,836 15,836 -
(15) years including the two (2) years grace
period, commencing on January 28, 2020
to December 28, 2032 for Multi-purpose
Building. Apr 28, 2020 to Mar 28, 2033 for
Water Supply System and September 28,
2020 to August 26, 2033 for Integrated
Community Hospital
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
San Pablo LBP Water System Project 18,969 15,075 16,059 3,894 3,894 -
Sta. Maria Land Bank of the Philippines Construction of Water System-Level I 16,367 16,052 358 315 315 -
Construction of Water System-Level II 2,062 2,022 43 40 40 -
Construction of Water System-Level III 6,000 6,000 - - - -
DMAF Site Development of Core Shelter Project 6,395 2,390 1,322 4,005 4,005 -
Tumauini Development Bank of the Purchase of Heavy Equipment 14,901 9,158 5,390 5,743 5,743 -
Philippines Computerization of Local Government Unit 10,999 2,406 2,386 8,593 8,593 -
Information Management System
Market Rehabilitation 99,724 - 10,701 99,724 99,724 -
Procurement of Ambulance Clinic, Heavy 19,984 5,298 1,566 14,686 14,686 -
Equipments and Development of Sanitary Land Fill
Province of Government DILG (DBP Assisted) Improvement of Water Facilities 1,110 177 - 933 933 - With appropriation but no billing received
250
of Nueva Vizcaya since 1993

Presidential Social Fund Micro, Small and Medium Enterprise 1,000 - - 1,000 1,000 - With appropriation but no billing received
Land Bank of the Philippines Construction of the NV Convention Center 100,000 - - 46,338 46,338 - The amount represents net of total
releases and quarterly amortizations
Alfonso Castañeda DBP, Solano Branch Acquisition of brand new heavy equipment 39,745 - - 39,745 39,745 - The Term Loan's Principal amount is P40
million or 100% of winning bid or contract
price whichever is lower.
Ambaguio LandBank of the Philippines Purchase of two (2) units brand new hydraulic 12,300 3,624 476 8,200 8,200 -
excavator (Crawler Type Backhoe) with breaker
Payment for detailed Engineering design of RCDG 1,991 243 113 1,636 1,636 -
Bridge
Purchase of two (2) units service vehicle 3,000 1,229 135 1,636 1,636 -
Bambang Landbank of the Philippines To finance acquisition of Wheel Loader 6,992 1,457 - 5,535 5,535 -
To finance acquisition of Backhoe Hydraulic 8,990 1,873 - 7,117 7,117 -
Excavator
To finance acquisition of dumptruck 5,995 1,249 - 4,746 4,746 -
To finance acquisition of landfill 37,800 - - 37,800 37,800 -
Bayombong Land Bank of the Philippines Construction of Municipal Building and Motorpool 8,500 5,080 3,629 884 884 -
Quezon Philippine National Bank Construction of Public Market 18,293 9,217 810 9,076 9,076 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Solano LBP- Nueva Vizcaya Lending Construction of Public Market (Solano Public 10,525 6,014 412 4,511 4,511 -
Center Market Annex SPMA)
Department of Finance - MDFO Construction of Rural Health Facility Building with 2,179 297 384 1,882 1,882 -
Lying-in and Laboratory
Solano LBP- Nueva Vizcaya Lending Acquisition of two (2) Dump trucks and one (1) 15,509 2,481 659 13,028 13,028 -
Center hydraulic Excavator crawler
Department of Finance - Acquisition of Brand New Heavy Equipment ( 1 23,545 - 310 23,545 23,545 -
Municipal Development Fund unit dump truck, 1 unit backhoe, 1 unit payloader,
Office (MDFO) 1 unit transit mixer
Province of Government Landbank of the Philippines, Completion/Improvement/Rehabilitation of Capitol 93,005 36,863 13,120 56,142 56,142 -
of Quirino Santiago City Field Office Complex, wakeboarding facilities and tourism
complex, Rehabilitation of Health Facilities and
Acquisition of Service Vehicles
Construction of various Multi-purpose Buildings, 91,505 82,170 29,291 9,336 9,336 -
Water System Projects, Other Infrastructure
Projects and Municipal Projects
251
Acquisition of Sixty-eight (68) Brand New Social 58,677 - - 58,677 58,677 -

Outreach Vehicles for Health Purposes, Risk
Reduction and Disaster Management
Aglipay DA - Four Wheel-Drive Tractor Acquisition of Farm equipment with complete 6,340 634 - 3,804 3,804 -
Ford Holland TS90 with accessories
THDPC DA - Mini Warehouse
Cabarroguis LBP Cabarroguis Completion of New Municipal Hall 22,000 72 204 10,221 9,125 1,096 Difference for reconcilliation of the
Accountant
Diffun Landbank of the Philippines, Procurement of 9-in-1 Backhoe 14,700 11,760 1,378 - - -
Cabarroguis Branch
Procurement of 5 units-2 storey Building and 64,646 18,283 13,591 39,138 39,138 -
Concreting of Public Market Road
Maddela LBP Southern Cagayan Valley- Construction of Public Market Phase I 41,500 31,125 769 5,764 5,764 -
Cauayan City
Eastwest Bank- LGUGC Construction of Public Market Phase II 64,875 7,585 798 52,499 52,499 -
DA Four Wheel-Drive Tractor Ford Holland TS90 with 2,815 281 - 2,534 2,534 -
THDPC
DA - Mini Warehouse Acquisition of Farm equipment with complete 560 - - 560 560 -
accessories
DA Four Wheel-Drive Tractor Ford Holland TS90 with 2,000 - - 2,000 2,000 -
THDPC
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Nagtipunan LBP Cabarroguis Completion of Multi-purpose 8,575 3,783 1,715 1,715 - 0 Erroneously recorded as payment of
interest on loan
Construction of Water System 5,500 4,583 1,149 917 917 -
Construction of Farm to Market Road 60,261 45,369 11,737 14,892 14,892 -
REGION III - CENTRAL LUZON

Province of Aurora LBP-Baler Branch Acquisition of Heavy Equipment 6,450 3,763 675 2,688 2,688 -
21,400 10,254 1,542 11,146 11,146 -
DILG 9,077 - - 9,077 9,077 -
Baler LBP Purchase of Loader & Backhoe 20,994 1,749 1,749 19,245 19,245 -
Purchase of Heavy Equipment, Dump Truck, and 35,993 2,195 612 33,798 33,798 -
Farm Tractor with trailer
TLRC Livelihood program 1,500 - - 1,500 1,500 -
Dilasag DBP Acquisition of two units remanufactured mini dump 6,298 1,260 319 5,039 5,039 -
252
truck/ acquisition of one unit brand new van/

acquisition of one unit brand new pick-up vehicle
Dinalungan DBP Purchase of Heavy Equipment (1 Unit Brand New 7,980 570 209 7,410 8,754 (1,344) Loans Payable consists of Principal and
Backhoe) Interest which do not reflect proper
recording. Interest must be recorded to
Purchase of Heavy Equipment (2 Units 4,300 54 16 4,246 5,016 (770)
Interest Expense and Principal payment
Remanufactured Dump Truck)
must be recorded to Loans Payable.
Dingalan DBP-Baler Purchase of 3 units vehicle, Rehabilitation of 38,217 1,634 752 36,583 36,583 -
Mun.Bldg, Rehabilitation of Public Market,
Construction of Tourism Information Center
San Luis LBP Acquisition of one unit brand new Volvo Excavator/ 21,097 15,823 5,296 5,274 5,274 -
Acquisition of two units brand new dump track
DBP To finance establishment of Municipal Park with 7,608 - 25 7,608 7,608 -

construction of Multi- Purpose Gymnasium at Brgy.
Poblacion 4, San Luis, Aurora
To finance construction of water system for the 3,718 - 27 3,718 3,718 -

Barangays of Nonong Sr., Bacong, San Isidro and
San Jose, San Luis, Aurora
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
San Luis DBP To finance rehabilitation and improvement of 9,444 - 64 9,444 9,444 -
Barangay Dibalo-Dibut farm to market road San
Luis, Aurora.
Province of Bataan DBP Various projects 216,945 972 944 215,973 215,973 - General Fund Amount Approved -
(₱225,000,000.00 Amount Released-
₱216,944,960.75)
LBP Construction of open canal, pathwalks, multi- 96,024 96,024 39,577 - - - General Fund Amount Approved -
purpose buildings concreting of roads (₱100,000,000.00 Amount Released -
₱96,023,716.00)
Construction of drainage systems, mini dam's 184,000 184,000 74,229 - - - General Fund Amount Approved -
concreting of roads (₱200,000,000.00 Amount Released -
₱184,000,000.00)
Construction of bridges, desilting, concreting of 127,500 119,326 39,645 8,174 8,174 - General Fund Amount Approved -
roads (₱130,000,000.00 Amount Released -
₱127,500,000.00)
253
Construction of Brgy Halls, Concreting of Brgy 139,580 117,644 38,776 21,936 21,936 - General Fund Amount Approved -
roads, Repair/Rehab of school buildings (₱150,000,000.00 Amount Released -
₱139,580,000.00)
Construction of Multi-Purpose Hall (Covered 98,330 71,067 20,404 27,263 27,263 - General Fund Amount Approved -
Court) , Concreting of Barangay Roads (₱100,000,000.00 Amount Released -
₱98,330,000.00)
Various infrastructure projects (Construction/ 270,300 32,862 24,885 237,438 237,438 - General Fund (Amount Approved-
rehabilitation/ improvement of 49 community ₱375,000,000; Amount Released -
development projects; Construction/ ₱270,300,000.00)
rehabilitation/completion of 45 flood control and
drainage system; Construction/upgrading of 50
barangay roads, FTM roads and bridges;
Construction of water supply; Computerization of
Property Assessment Tax Administration System
(PATAS))
City of Balanga DBP Various development and infrastructure project 25,635 14,242 6,385 11,393 11,393 -
(construction of school plaza and improvement of
public market)
Various development and infrastructure project 4,350 1,933 939 2,417 2,417 -
(construction of classroom building, roads and
drainage and construction of barangay plaza)
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
City of Balanga DBP Various development and infrastructure project 45,993 20,441 9,104 25,551 25,551 -
(construction of school building, public
infrastructures, flood control projects and
acquisition of heavy equipment)
LBP Various development and infrastructure project ( 59,591 47,895 19,876 11,696 11,696 -
Installation of Broadband Wireless Network
Poblacion ( Phase 2), Construction/ Rehabilitation
of Balanga Public Market San Jose, Construction
of Info Center Bldg: Phase I and II @ Wetland Park
Brgy. Tortugas, Renovation/Extension of Balanga
City Hall @ Balanga Cityhall Compound, Supply of
Construction Materials for Ceiling Works @
Various Elem. Schools, Fabrication of Shed/Tent
for movable stage, Completion of Extension of
Balanga City Hall
254
Various development and infrastructure project 56,997 47,735 14,792 9,262 9,262 -
(Rehabilitation of Various Barangay Hall,
Construction of Box Culverts, Construction of
Water System , Rehabilitation of Multi-Purpose
Bldg., Construction/ Rehabilitation of Open Canal,
Rehabilitation/ Improvement of City Plaza,
Improvement of Balanga Cityhall ( One Stop
Shop), Rehabilitation/ Fabrication/ Electrical
Installation at Balanga Public Market, Construction
of PNP Bldg at Balanga City, Concreting of Brgy.
Roads , Construction of Health Center,
Rehabilitation of Roofing at BNHS (3-storey Bldg.)
MDFO Construction of Various School Building 22,252 12,361 24,202 9,891 9,891 -
Abucay LBP (LT Loan) Construction of Public Market 45,000 45,000 92 - - -
DBP (LT Loan) Construction of Abucay Arcade 14,268 4,228 552 10,041 10,041 -
Bagac DBP Improvement of Bagac Public Market and 31,875 15,938 4,125 15,938 15,938 -
Construction of Bagac Arcade
Office of the President Social Micro-Lending Project 500 394 98 106 106 -
Fund
Dinalupihan LBP (LT Loan 2) Rehabilitation of Public Market 30,192 28,934 9,260 1,258 1,258 -
Economic Support Fund (ESF) Construction of Public Market 5,459 3,002 - - 2,456 - Bank Confirmation Reply was not obtained
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Dinalupihan MDFO - DMAF Construction and Rehabilitation of River Protection 43,292 1,512 4,106 - 41,780 - Bank Confirmation Reply was not obtained
Hermosa LBP Public Market/ Farm to Market Roads and 51,963 43,728 21,241 9,692 9,692 -
NHPMTC
Various Barangay Roads/ Cemetery/ Landfill 49,358 22,406 7,413 26,729 26,952 (223) Non-reconciliation with the bank. To be
adjusted to effect the correct balance.
Limay LBP Loans Payable-Domestic-to finance the 45,000 44,948 19,041 52 52 - No FS Submitted
construction of various infrastructure projects
Mariveles DBP Loans Payable-Domestic-Construction of Public 3,601 - - 3,601 3,601 -
Market
LBP ( TL-3) Term Loan 3-to finance the construction of various 7,890 7,013 3,946 877 877 -
infrastructure projects
LBP ( TL-4) Term Loan 4 (consolidated)-to finance various 53,816 43,352 25,997 10,464 10,464 -
LGU priority projects included in the approved
Local Development Plan
LBP ( TL-6) Term Loan 6 (consolidated)-to finance the 36,879 26,635 13,657 10,244 10,244 -
255
construction of various infrastructure projects

LBP ( TL-8) Term Loan 8 (consolidated)-to finance construction 11,912 7,209 2,937 4,703 4,703 -
of motor pool, fire station and classroom school
building
LBP ( TL-9) Term Loan 9 (consolidated)-to finance construction 39,330 4,370 4,928 34,960 34,960 -
of various infrastructure projects
Morong DBP Construction of New Municipal Building 22,000 14,056 6,476 7,944 7,944 - -
Orani Landbank of the Philippines Construction/Improvement of Public Market 30,867 16,566 1,083 14,301 14,301 - Non-reconciliation with the bank. To be
(LT Loan) Building adjusted to effect the correct balance.
DBP (LT Loan) Lot Acquisition and Site Development for 40,000 3,841 1,693 36,159 36,159 -
Cemetery
MRF Projects (Construction of MRF Building) 10,617 - 351 10,617 10,617 -
Acquisition of Dumptruck 3,299 - 3,299 3,299 -
Construction of Multi-purpose Building 14,957 - 903 14,957 14,957 -
Orion LBP Loans Payable-Domestic-to finance the 79,850 - 1,849 79,850 79,850 -
construction and development of Memorial Park
Pilar DBP (DBP) Renovation of Municipal Building/Flaming Sword 33,279 33,279 6,572 - - - Fully Paid as of October 28, 2018
Monument and purchase of various equipment,
furnitures and fixtures
Development of Pilar Memorial Park 25,000 9,722 2,977 15,278 15,278 - 20% Development Fund
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Samal LBP (LT Loan) Land Development and Construction of Housing 39,765 16,268 6,077 23,498 23,498 -
Units (Sta. Catalina Homes)
a) Construction of Sanitary Landfill P7M; b) 15,956 1,994 1,154 13,962 13,962 -
Acquisition of MRF Equipment P3M; c) Acquisition
of one (1) unit payloader P4M; and d)Acquisition of
one (1) unit dumptruck P2M
Provincial Government of PNB I. Construction Projects 1,264,644 122,911 52,241 1,141,733 1,141,733 -
Bulacan 1. Various Infrastructure Projects (Roads, Bridges,
Flood Control, etc.) -521,330,000 2. Various
District Hospital Buildings - 75,000,000 3. Various
Buildings for BPC Campuses - 50,000,000 4.
Various One-Storey School Buildings -
290,000,000.00 5. Various Two-Storey School
Buildings - 398,040,000. 6. Various Income
256
Generating Projects (Commercial Buildings) -

170,000,000.00
II. Acquisition of Equipment
1. Various Heavy Equipment for PEO Motorpool -
96,000,000 2. Various Medical Equipment -
100,000,000
III. Unadvised (Various Purposes) - 299,630,000
TOTAL - 2,000,000,000.00
LBP To finance the construction and 125,889 16,601 5,476 109,288 109,288 -
rehabilitation/improvement of road networks in
various areas of the province of Bulacan.
City of Malolos DBP Construction of Malolos City Public Market 49,281 3,791 2,363 43,279 44,418 (1,140) The reported balance in the books was
P44,418,201.24, a difference of
P1,139,589.59 with the audited balance of
P43,278,611.65. Of the P1,139,589.59,
P315,902.37 pertains to payment of
amortization for the month of December
2018 which was debited by the bank in the
ensuing year, while the amount
P823,687.22 could not be determined by
the Audit team due to unsubmitted Journal
Entry Vouchers (JEVs) affecting the Loans
Payable account.
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
City of Malolos DBP Construction of Malolos Sports Concention Center 169,387 24,198 2,302 26,215 26,215 -
Construction of Five-storey Malolos City Hall 6,000 1,050 611 12,513 12,513 -
Building
36,700 1,785 1,038 21,267 21,267 -
38,400 1,438 837 17,142 17,142 -
18,700 2,954 1,719 35,200 35,200 -
23,200 2,823 1,642 33,641 33,641 -
13,650 462 269 5,500 5,500 -
17,740 1,373 800 16,367 16,367 -
29,500 1,377 770 28,123 28,123 -
27,100 916 490 26,184 26,184 -
30,000 414 204 29,586 29,586 -
257
38,100 - 1,486 38,100 38,100 -

City of Meycauayan PNB Acquisition of Lot for Meycauayan Convention 126,210 73,623 20,594 52,588 52,587 0 Adjusted 1/31/2019 error in adjustment
Center & Multi-Purpose Facility
City of Meycauayan PNB Construction of Meycauayan General Hospital 330,000 116,471 69,928 213,529 195,776 17,753 Error in reclass of sinking fund to Bonds
Payable maturing on March, 2019 adjusted
1/31/2019 Error on entry made on bonds
payble for the year ending 2017 (should
have been recorded on Due to Officers and
Employees adjusted 2/28/2019
City of San Jose del Landbank - Bulacan Lendind School Building Loan - Kaypian Highschool 31,397 3,489 647 11,338 182,036 (17,048) Difference for reconcilliation of the
Monte Center Accountant
City of San Jose del Landbank - Bulacan Lendind Renovation of Hospital ng Lungsod ng SJDM 96,625 10,736 2,711 42,944
Monte Center
Phase II - Computerization 18,217 1,918 906 15,341
Construction of City Hall Building 200,075 23,538 7,231 129,460
Balagtas LBP Construction of Public Market 30,000 4,444 1,818 25,556 25,556 -
Baliwag PVB To finance the construction of a school building for 90,000 1,684 431 5,612 5,612 - Non current portion of Loans Payable-
the Baliwag Polytechnic College Domestic
Bocaue LBP-MALOLOS To partly finance the construction of public market - 5,111 560 5,182 5,182 -
located at Caingin, Bocaue, Bulacan
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Bulakan DBP Malolos Purchase/Installation of Wireless CCTV System 34,981 3,563 2,099 29,319 29,319 -
Calumpit LBP 36,802 3,850 2,420 26,562 26,562 -

PVB 750 83 37 750 750 -
Guiguinto LBP To finance the acquisition of lots as future site of 23,841 2,888 1,141 19,812 30,162 (10,350) Difference for reconcilliation of the
columbarium, public school buildings, and housing Accountant
project for employees.
Hagonoy PNB Construction of Hagonoy Public Market/Pamilihang 112,876 15,920 5,699 91,257 91,257 -
Bayan and Construction of Commercial Complex
Paombong LBP Restoration of damaged seawall and rehabilitation 38,799 4,311 - 5,389 3,156 2,233 The reported loan spayable in the amount
of the existing dikes of P3,155,593.65 which represented the
current portion of loans payable differred
by P2,233,188.85 with the bank confirmed
258
balance of P5,388,782.50. The difference

was caused by the erroneous application of
the Loans Payable account of the interest
payment, as alleged by the Municipal
Accountant.
San Ildefonso PNB 1. Construction of San Ildefonso Commercial 180,000 25,385 42,903 99,276 99,231 45 Difference is in the form of Bonds Payable -
Complec (SICC) - P98,101,131.11 Domestic
2. Take out of loan from Philippine Veterans Bank -
P81,898,868.89
San Rafael PNB To finance the construction of a two-storey public 99,999 50,285 11,567 49,715 50,114 (399) The difference was erroneously debited to
market building at Cruz na Daan, San Rafael, interest expense when it should be a credit
Bulacan to the principal.
Province of Nueva Ecija Dev't. Bank of the Phils Acquisition of Heavy Equipment 52,800 29,822 10,772 22,978 22,978 -
Land Bank of the Phils. Acquisition of Various Heavy Equipment 22,250 4,532 2,368 17,718 17,718 -
60,359 12,295 5,094 48,064 48,064 -
23,155 4,717 1,815 18,438 18,438 -
59,060 12,031 5,900 47,029 47,029 -
43,904 8,943 3,580 34,961 34,961 -
11,648 2,373 2,019 9,275 9,275 -
48,855 2,684 884 46,171 46,171 -
30,590 1,031 476 29,559 29,559 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Nueva Ecija Dev't. Bank of the Phils Construction of Agri Pinoy Trading Center 3,370 899 689 2,471 2,471 -
7,826 2,087 1,653 5,739 5,739 -
8,957 2,388 1,458 6,568 6,568 -
701 187 129 514 514 -
2,498 666 355 1,832 1,832 -
2,239 597 365 1,642 1,642 -
1,474 393 207 1,081 1,081 -
1,790 479 279 1,311 1,311 -
20 UNITS OF FARM TRACTOR 19,980 5,180 2,939 14,800 14,800 -
Construction of Rice Drying Treatment 15,073 3,768 2,788 11,305 11,305 -
5,000 1,250 925 3,750 3,750 -
259
6,630 1,657 1,226 4,972 4,972 -

7,700 1,925 1,424 5,775 5,775 -
2,227 557 412 1,670 1,670 -
7,892 1,973 1,462 5,919 5,919 -
7,495 1,874 1,386 5,621 5,621 -
4,846 1,211 896 3,634 3,634 -
7,948 1,987 1,470 5,961 5,961 -
1,614 407 279 1,207 1,207 -
2,150 538 332 1,612 1,612 -
1,170 293 983 878 878 -
3,100 775 1,407 2,325 2,325 -
32,033 8,008 5,115 24,025 24,025 -
14,454 3,614 2,308 10,841 10,841 -
9,176 2,294 1,507 6,882 6,882 -
Construction of Rice Drying Treatment 16,968 4,242 2,483 12,726 12,726 -
8,400 2,100 1,808 6,300 6,300 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Nueva Ecija DBP Acquisition of Onion Cold Storage Facility 273,000 45,500 53,301 227,500 227,500 -
Land Bank of the Phils. Sta. Rosa Bypass Road, Sta. Rosa, Nueva Ecija 64,259 8,032 6,829 56,227 56,227 -
Bangko Sentral ng Pilipinas Purchase of Agricultural Lands (Brgy. Laur & 54,858 22,858 32,001 32,001 -
Mapait, Palayan City)
Land Bank of the Phils. Talavera Bypass Road 174,016 18,589 10,238 155,427 155,427 -
Acquisition of 4 Units JAC Bus 7,772 6,217 4,332 1,555 1,555 -
Dev't. Bank of the Phils Construction of School Buildings 233,202 21,751 233,202 233,202 -
Construction of Eduardo L. Joson Mem. Hospital 84,163 2,494 84,163 84,163 -
Construction of School Building of 325 Classrooms 281,501 216,991 90,295 64,511 64,511 -
in various towns of Nueva Ecija
Cabanatuan City Land Bank Construction of School Buildings 62,101 25,966 7,932 36,135 36,135 -
260
Gapan City PNB For the construction of new public market 207,516 166,058 25,321 41,459 41,459 -
For purchase of various heavy equipment 108,456 82,542 28,753 25,914 25,914 -
For the construction of public market (Annex A) 84,002 36,454 21,584 47,548 47,548 -
For construction of Gapan City Commercial Center 26,938 10,262 8,030 16,676 16,676 -
41,243 15,711 11,759 25,531 25,531 -
20,511 7,814 5,682 12,698 12,698 -
15,101 5,753 4,046 9,348 9,348 -
32,947 12,551 8,569 20,396 20,396 -
24,764 9,434 6,284 15,330 15,330 -
17,945 6,836 4,387 11,109 11,109 -
City of Palayan Landbank of the Philippines - To finance the renovation/improvement of Govt. 21,631 21,631 8,222 - - -
Cabanatuan City Center and construction of extension (Right Wing)
bldg.
To finance the Construction of City Hall Extension 19,625 19,625 5,400 - - -
and Legislative Building
Aliaga Municipal Development Office- Construction of Aliaga Municipal Health Center 4,900 2,476 4,658 2,424 2,424 -
DOF
LBP Construction of Aliaga Trading Center 69,916 59,825 20,382 10,091 10,091 -
Licab. LBP Concreting of San Juan-Sta Maria Road 15,000 10,413 373 4,587 4,587 -
Completion of Legislative Building 4,998 1,510 238 3,488 3,488 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Licab. LBP Extension of Municipal Gymnasium 5,897 1,762 282 4,135 4,135 -
Lot Acquisition and Construction of public market 45,527 4,397 1,632 41,130 41,130 -
Zaragoza LBP Improvement, Renovation and Expansion of the 28,184 25,952 12,763 2,232 2,232 -
Existing Two-Storey of Municipal Hall Building
Talavera Dev't. Bank of the Phils. To partially finance the LGU's Crop Production 9,020 9,052 501 (32) (32) 0
Loan Assistance and Livelihood Project for Micro-
enterprise through the Balikatan sa Bagong
Talavera Secondary Cooperative.
Land Bank of the Phils. To finance the LGU's various Infrastructure/ socio 46,010 40,148 15,161 5,862 5,862 (0)
economic development project incorporated in the
municipal medium term plan of the LGU.
261
To partially finance Various Development Projects 102,545 43,217 17,255 59,327 59,327 -
included in the approved Annual Investment
Plan/Local Development Plan of the LGU.
To finance Various Infrastructure Projects, 91,732 13,752 8,895 77,980 77,980 -

Acquisition of CCTV Camera System, Survey
Equipment & Mass Transportation of this
To partially finance projects included in the Annual 27,937 - - 27,937 27,937 -

Investment Plan/Local Development Plan
Quezon DBP Construction of Quezon Water System 40,500 20,850 24,515 19,650 19,650 -
Sto. Domingo LBP For the purchase of lot for the new public cemetery 3,500 3,322 1,246 178 178 -
For the construction of new public 19,465 16,235 6,142 3,230 3,230 -
cemetery/memorial park
For the construction of new public market 20,184 17,487 6,348 2,696 2,696 -
For the construction of Municipal Market Recovery 2,400 2,063 793 337 337 -
facility
East West Bank Construction of New Municipal Building and 49,599 5,565 8,563 44,034 44,034 -
purchase of lot
General Mamerto Landbank of the Philippines - To finance various projects such as road 2,299 2,299 806 0 0 (0)
Natividad Cabanatuan City widening/clearing upgrading, concreting, asphalt
overlying of the main/provincial roads
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
General Tinio LBP Concreting of barangay roads (Phase 1) 37,500 33,433 444 4,067 4,067 -
For construction of municipal Papaya Mall 15,000 10,621 359 4,379 4,379 -
(Consolidated) 2nd concreting of various barangay 25,980 18,887 581 7,093 7,093 -
roads
For the purchase of heavy equipment 38,818 38,818 373 - - -
Provincial Government of Construction of Bridge on Brgy. Pias 2,000 - - 2,000 2,000 -
Nueva Ecija
Santa Rosa ESF Market Loan 3,138 - - 3,138 3,138 -
LBP Development/Construction of Santa Rosa 23,000 21,768 7,814 1,232 1,232 -
Memorial Park
For the construction of RHU Building/Acquisition/ 19,069 13,220 5,544 5,849 5,849 -
Installation of Brand New Traffic Signal System
262
Construction of Drainage System 77,087 2,141 2,534 74,946 74,946 -

Rehabilitation of Municipal Gymnasium 8,258 229 359 8,028 8,028 -
San Antonio Land Bank Construction of Water System Phase I 36,731 32,990 4,815 3,741 3,741 -
LBP Construction of Water System Phase II 28,618 16,819 12,236 11,799 11,799 -
EW BANK Construction of Terminal Complex and Slaughter 54,280 16,963 8,800 37,317 37,317 -
House
Construction of Terminal Complex and Slaughter 50,257 2,899 4,770 47,358 47,358 -
House Phase II
Province of N.E Farm to Market Road 2,000 2,000 2,000 -
ESF Construction of Public Market 4,049 4,049 4,049 -
Land Bank Construction of School Stage 2,248 9 2,248 2,248 -
Construction of School Building. (NEUST) and 6,892 164 6,892 6,892 -
Rehabilitation of Multi-Purpose Blgs
Acquisition of Public Cemetery Lot 2,400 2,400 2,400 -
Construction of School Building. (NEUST) and 3,282 26 3,282 3,282 -
Rehabilitation of Multi-Purpose Blgs
WIFI- Installation 10,513 234 10,513 10,513 -
Construction/Rehab. Of Multi- Purpose Bldgs(15% 1,344 35 1,344 1,344 -
Mobiliation)
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
San Antonio Land Bank Construction of Multi-Purpose Bldgs- 7 Projects 3,360 33 3,360 3,360 -
5,642 50 5,642 5,642 -
Construction/Repair of School Bldg. 3,820 20 3,820 3,820 -

3,554 3,554 3,554 -
San Leonardo Land Bank Construction of road around Municipal Hall 11,950 9,433 203 2,517 2,517 -
Completion of Replica Building 292 292 3 - - -
Construction of Water System in 5 Barangays 45,000 13,484 2,286 31,516 31,516 -
DBP Construction of Water System in Different 36,231 - 318 36,231 36,231 -
Barangays in San Leonardo
Cabiao MDFO To finance the Nabao Lake Development Project 59,626 - 257 59,626 59,626 - Partial release of loan amount out of P105
Million loan granted
Penaranda LBP Construction of Government Center 36,190 34,025 14,256 2,165 2,165 -
Construction of various Infrastructure Projects 19,964 13,835 6,901 6,129 6,129 -
263
San Isidro East West Banking Corporation For the construction of Slaughter House and 73,235 16,478 13,776 56,757 56,757 -
Public Market
Provincial Government of N. For the construction of FARM TO MARKET ROAD 1,000 - - 1,000 1,000 -
Ecija (TAMAPU Arc)
Quedan & Rural Credit To finance BIORAT PROGRAM 3,023 - - 3,023 3,023 -
Guarantee Corp. To finance LOAN PROGRAM FOR FARMERS 5,000 996 - 4,004 4,004 -
San Jose City Land Bank of the Phils. (NELC- Heavy Equipment P1 47,740 47,740 10,704 - - -
Cab. City 3-Storey Govt. Facility 69,907 40,765 13,982 29,141 29,141 -
New Construction and Heavy Equipment 77,720 45,850 9,009 31,870 31,870 -
Construction of School Bldgs.-Consolidated 61,471 22,449 7,594 39,022 39,022 -
Covered Parking Area at Public Market- 37,508 12,703 4,159 24,805 24,805 -
Consolidated
Overflow Bridge and Road Concreting- 81,999 26,801 8,799 55,198 55,198 -
Consolidated
Bagsakan at Public Market 3,000 1,000 401 2,000 2,000 -
Science City of Muñoz LBP Munoz City Construction of Brgy. Hall/FMR 173,658 124,882 51,281 48,777 48,777 -
Upgrading of Computerization 9,927 9,596 1,493 331 331 -
Catalanacan Bridge 2,898 2,772 336 126 126 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Science City of Muñoz LBP Munoz City Construction of FMR 11,958 1,295 1,424 10,663 10,663 -
Construction of Building 1,028 111 126 916 916 -
Potable Water System 2,888 313 344 2,575 2,575 -
Construction of Bridges 2,079 225 280 1,854 1,854 -
Installation of CCTV 4,950 1,938 506 3,012 3,012 -
Construction of FMR 13,095 1,419 1,562 11,677 11,677 -
Asphalting of City Road 7,500 688 960 6,813 6,813 -
Concreting of City Road 3,400 368 407 3,032 3,032 -
Potable Water System 942 102 113 840 840 -
264
Road Concreting 8,889 963 997 7,926 7,926 -

Road Concreting(FMR) 17,586 1,905 2,088 15,681 15,681 -
Concreting of City Road(Cabisuculan, Bantug-Villa Cuizon, Pob4,266
North, Pob San Sebastian
462 and San Felipe)
458 3,804 3,804 -
Construction of FMR 10,759 1,166 1,177 9,593 9,593 -
Road Concreting 10,834 1,174 1,154 9,660 9,660 -
Four Potable Water System 6,641 719 693 5,921 5,921 -
Road Concreting 5,462 592 511 4,870 4,870 -
2 storey multi purpose building 3,009 326 292 2,683 2,683 -
Road Concreting 4,116 446 404 3,670 3,670 -
2 storey multi purpose building 7,184 778 669 6,406 6,406 -
PWS (Palusapis, Rang-Ayan, Calisitan, San Andres) 3,437 372 287 3,064 3,064 -
Construction of Building 2,756 299 223 2,458 2,458 -
Construction of Bridges 5,579 604 497 4,975 4,975 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Science City of Muñoz LBP Munoz City Concreting of City Road 3,968 430 297 3,538 3,538 -
Street Lights 12,377 2,698 1,018 9,679 9,679 -
4,818 522 326 4,296 4,296 -
2,454 535 162 1,919 1,919 -
Construction of Catalanacan Bridge 1,387 50 20 1,337 1,337 -
LOGOFIND Construction of MNHS (Annex) 19,402 15,022 12,775 4,380 4,380 -
Bongabon PNB DBP Takeout Municipal Building 10,171 2,692 2,158 7,478 7,478 -
DBP (DBP) Acquisition of Brand New Heavy Equipments 66,614 - 7,065 66,614 66,614 -
Construction of Slaughterhouse 22,172 6,005 4,646 16,167 16,167 -
PNB Construction of Public Market 43,369 12,756 10,407 30,614 30,614 -
Carranglan Land Bank of the Phils. (NELC- Construction of Public Market 29,267 18,378 7,389 10,889 9,401 1,488 The requested billing statement from the
265
Cab. City lending bank by the agency was not yet

available for reconciling balances.
Cuyapo Landbank Nueva Ecija Lending TL 8 - Furnishing of Government Center 13,296 13,049 4,480 246 246 (0) Due to rounding off
Center, Cabanatuan City TL 9 - Road Concreting/Asphalting 13,042 7,551 3,903 5,491 5,490 1 For reconciliation
TL 10 - Acquisition of Backhoe 6,290 5,391 1,572 899 899 0 Due to rounding off
Construction/ Renovation of Community Hospital 3,306 25 3,306 3,306 -
and
Construction of Public Market 11,998 126 11,998 11,998 -
Gabaldon LBP Construction of Public Market with Transport 16,900 16,900 6,788 - - -
Terminal
Extension of Public Market and Transport 4,684 3,527 1,532 1,157 1,157 -
Terminal
Construction of Perimeter Fence/Road Shoulder & 5,693 5,693 1,387 - - -
Various Public Infrastructure
DBP Construction of Multipurpose Building 5,455 - - 5,455 5,455 -
Guimba LBP Bernardino Hall-Consolidated 7,895 4,233 250 3,662 3,662 -
Guimba Memorial Park 37,868 20,536 1,200 17,332 17,332 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Guimba LBP Computerization -SB 3,950 3,950 2 - - -
Consolidated Farm to Market Road 87,845 10,888 2,176 76,957 76,957 -
Heavy Equipment-Bulldozer 3,890 3,890 25 - - -
Dumptrucks-4 units 14,450 12,213 205 2,236 2,236 -
Hospital-Lying In 24,139 17,210 529 6,929 6,929 -
Sanitary Landfill-Consolidated 19,536 8,724 805 10,811 10,811 -
Consolidated Public Market 49,620 7,142 2,398 42,478 42,478 -
Laur DBP Construction of Water System Project Phase III 3,224 896 269 2,329 2,329 -
Construction of Level III Potable Water System at 1,935 537 224 1,397 1,397 -
Sagana and San Joseph, Laur, N.E.
Construction of Level III Potable Water System at 5,159 1,433 398 3,726 3,726 -
Barangay San Joseph
266
Construction of Municipal Building 32,281 32,281 13,520 - - -

Llanera LOGOFIND Counterpart for the Construction of Municipal 983 772 1,001 212 212 -
Health Center
LBP-ARISP III (FMR) ARISP III-Rehabilitation of FMR from Bagumbayan 6,783 5,534 2,751 1,250 1,250 -
to San Felipe Road
ARISP III-Construction of Potable Water System 3,639 2,112 1,123 1,527 1,527 -
ARISP III-Construction of Post Harvest Facilities 2,295 1,268 745 1,027 1,027 -
LBP-VARIOUS PROJECTS Various Infrastructure Projects 23,026 7,036 2,645 15,990 15,990 -
Lupao LBP Construction of three-storey Municipal Building 38,597 34,846 17,135 3,751 3,751 -
Construction of Public Market Stalls 26,799 13,137 8,166 13,661 13,661 -

Nampicuan DBP Construction of Market 16,917 866 16,917 16,917 -
Pantabangan East West Banking Corporation Construction of Two Storey Commercial Complex 49,568 6,130 6,699 43,438 43,438 -
& Transport Terminal
Constructtion of Various Farm to Market Roads 49,157 9,145 7,017 40,011 40,011 -
Construction and Installation of Water System 78,572 2,175 78,572 78,572 -
Project
Acquisition of Various Heavy Equipments 32,825 1,061 32,825 32,825 -
World Bank Tax Mapping Project 904 595 27 310 310 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Pantabangan DBP Construction & Repair of Various Elementary 46,882 38,421 24,092 8,462 8,462 -
School
Rizal LBP Procurement of Cement & Steel Bars for Const. of 7,917 5,791 1,409 2,126 2,126 -
Barangay Roads
Construction of Material Recovery Facility 3,410 1,885 583 1,526 1,526 -
Rehabilitation of Drainage Canal 5,004 2,766 856 2,239 2,239 -
Consolidated Loan (Const. of Two-Storey Health 8,818 4,873 1,509 3,945 3,945 -
Center, Repainting of Mun. Bldg, PNP & DA Bldg.,
Const. of Evacuation Center, Const. of Motorpool
Stockroom & Const. of Waiting Shed))
Consolidated Loan (Landscaping & Development 8,159 4,476 1,386 3,682 3,682 -
of Town Plaza, Const. of Town Plaza Perimeter
Fence & Installation of Water System in Town
Plaza)
267
Construction of Drainage Canal 5,991 166 261 5,824 5,824 -

Road Concreting of Various Brgy. Roads 48,133 1,337 1,899 46,796 46,796 -
Construction of Boundary Arcs 4,641 88 109 4,553 4,553 -
Purchase of One (1) Unit Hydraulic Wheel 7,600 1,267 361 6,333 6,333 -
Excavator
Dissilting 994 - 33 994 994 -
Purchase of Heavy Equipment 5,000 - - 5,000 5,000 -
Talugtug LBP Construction of 14 Units Multi-Purpose Covered 15,520 14,550 6,033 970 970 -
Court Gym
Renovation and Expansion of Municipal Hall and 13,891 - 831 13,891 13,891 -
Construction of Legislative Bldgs.
Construction of Public Market 13,980 - 895 13,980 13,980 -
Construction of Farm-to- Market Road Concreting 17,946 - 1,115 17,946 17,946 -
/Municipal Street Concreting
Acquisition of Brand New Service Vehicles 1,498 392 146 1,105 1,105 -
Acquisition of Heavy Equipment and Dump Trucks 21,979 5,233 2,247 16,746 16,746 -
Construction /Installation of Solar Street Light 4,993 796 550 4,197 4,197 -
Province of Nueva Ecija In Kind (10,000) bags cement 1,350 400 - 950 950 -
Province of Pampanga Data not available Data not available 92 - - 92 92 -
Data not available Data not available 60 - - 60 60 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Angeles City Economic Support Fund Construction od AC Public Market 23,922 - 23,922 23,922 -
Contruction od AC Abattoir 5,600 - 5,600 5,600 -
Department of Finance Equipment Pool Development Plan 364 228 137 137 -
Philippine Veterans Bank Tranche 1 - Refinance existing Loan with LBP and 208,775 129,627 81,068 79,148 79,148 -
DBP
Tranche II - Refinance existing Loan with LBP and 100,000 62,547 36,852 37,453 37,453 -
DBP
Tranche II - Const. of Sports Complex 136,164 85,166 47,872 50,998 50,998 -
Tranche III - Const. Of City College 268,489 137,685 64,616 130,804 130,804 -
Tranche IV - Const. of additional facilities at ONA 50,000 21,076 10,533 28,924 28,924 -
DBP Lot Acq. - Angeles City Public Cemetery 8,562 1,557 778 7,005 7,005 -
Design & Const. of AC Public Cemetery 101,438 17,933 7,553 83,505 83,505 -
Purchase of Motor Vehicles 33,693 12,129 2,770 21,564 21,564 -
268
Const. of Brgy Halls 27,612 4,781 2,254 22,830 22,830 -

Interactive Fountain - Heritage District 14,477 2,310 1,061 12,167 12,167 -
Const. of Public Market 50,000 6,773 3,023 43,227 43,227 -
Command Center 50,000 5,356 2,579 44,644 44,644 -
Purchase of Equipment and Motor Vehicles 162,857 977 572 161,880 161,880 -
Infrastructure Projects 17,995 - - 17,995 17,995 -
City of Mabalacat LBP Construction of Mabalacat College Classrooms 29,286 29,286 7,105 - - - No CY 2018 GL & FS submitted by the
acctg. Office
City of San Fernando LBP Improvement/Rehabilitation of New Public Market 68,103 5,675 2,275 62,428 62,428 -
Construction of various school buildings 144,538 10,539 4,919 133,999 133,999 -

Guagua DBP Construction of Slaughter House & Acquisition of 22,576 21,293 10,395 1,283 1,283 -
Related Machineries & Equipments
Magalang Asian Development Bank Purchase of Solid Waste Management Equipment 7,964 6,801 9,706 1,163 1,163 -
Mexico Madison Shopping Plaza, Inc. Construction of a 20-Machine capacity 32,000 24,000 8,000 8,000 -
Hemodialysis Center at the MCH
San Simon Original from PNB, the account Acquisition of Real Estate including const. of 22,251 22,251 22,251 - Loan was passed from prior
was transferred to PDIC Public Market administration, status to date - foreclosed,
waiting for repossession from PDIC
Sta Ana LBP Partial Acquisition of Land & Const. Of New 34,900 5,324 29,576 29,576 -
Municipal Bldg.
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Sto Tomas LBP Acquisition of a brand new mini dump truck 699 142 38 557 557 -
Purchase of lot for the MRF 2,875 300 164 2,575 2,575 -
Purchase of 7 brand new rescue vehicle 7,947 1,192 444 6,755 6,755 -
Province of Tarlac LBP Heavy Equipment 27,346 15,626 716 11,720 11,720 -
Service Vehicle 679 543 11 136 136 -
Heavy Equipment 19,940 10,737 562 9,203 9,203 -
Brand New Trucks and Heavy Equipment 18,300 18,300 7 - - -
Renovation of Hospital Buildings 30,956 29,596 253 1,361 1,361 -
New Hospital 131,485 127,788 700 3,697 3,697 -
Medical Equipment 22,113 11,057 690 11,057 11,057 -
1,446 723 45 723 723 -
4,817 2,408 150 2,408 2,408 -
269
52,971 26,485 1,654 26,485 26,485 -

10,562 5,281 330 5,281 5,281 -
4,850 2,425 151 2,425 2,425
City of Tarlac LBP Restructured Term Loan 550,719 - 27,687 550,719 550,719 -
Anao Department of Finance, Const. of 10 classroom, 2 storey, school bldg. 2,962 2,477 2,827 485 485 -
Municipal Development Office
Const. of 4 Barangay Health Centers 441 368 524 72 72 -
Const. of Anao Water System Expansion (Phase 4,491 3,368 1,962 1,123 1,123 -
IV)
Land Bank Concepcion Tarlac Improvement of Facilities and Municipal Court 1,204 1,204 432 - - -
Construction of Water System (phase 2) 10,275 10,275 5,717 - - -
Camiling Landbank of the Philippines Const. of Public Market Phase I 104,799 65,500 58,416 39,300 39,300 -
49,006 16,929 18,521 32,077 32,077 -
Capas Land Bank, Tarlac Purchase of Motor Vehicles and Heavy Equipment 84,664 5,291 11,358 79,372 79,372
Purchase of Motorbikes 465 186 49 279 279

Purchase of LED Lights 11,198 4,479 2,019 6,719 6,719
Construction of Legislative Bldg. 23,887 - 870 23,887 23,887
Construction of Drainage System 2,271 - 207 2,271 2,271
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Capas Land Bank, Tarlac Construction of Buka Bridge 5,985 - 535 5,985 5,985
Construction of Road Network Driveway & Paves 3,547 - 324 3,547 3,547
Construction of Driveway and Parking Space 2,122 - 193 2,122 2,122

Construction of Tourism Building 22,667 - 2,375 22,667 22,667
Concepcion Land Bank Tarlac Lending To finance the acquisition of Heavy Equipment 68,552 60,642 954 7,910 7,910
Center
Office of the President Construction of Public Market 4,931 4,931 4,931
La Paz Land Bank Tarlac Lending Construction of La Paz Slaughterhouse 14,271 - 473 14,271 14,271 -
Center Construction of Public Market 113,855 - 1,795 113,855 113,855 -
Expansion of La Paz Waterworks System 16,994 - 481 16,994 16,994 -
Mayantoc LBP Construction of cemetery 24,990 21,665 11,424 3,325 3,325 -
Moncada LBP Tarlac Lending Center Construction of various roads, halls, DCC, 56,926 52,182 19,693 4,744 4,744 -
270
drainage canal & Barangay Plaza

Improvement of Road Shoulder 9,783 8,425 3,426 1,359 1,359 -
Construction of Public Cemetery 19,640 10,365 5,900 9,274 9,274 -
Acquisition of 10 units Ambulance 12,280 4,605 1,878 7,675 7,675 -
Acquisition of 11 units Dumptruck 17,380 6,518 2,672 10,863 10,863 -
Acquisition of Heavy Equipment & Vehicle 19,929 5,425 2,486 14,504 14,504 -
Acquisition of Excavator 4,950 309 160 4,641 4,641
Construction of Municipal Building Expansion 17,739 108 17,739 17,739
San Jose LBP LOGOFIND-for School Building 3,025 302 180 964 964 -
Development Bank of the Phil Water System 106,739 2,569 4,666 91,995 91,995 - The total amount of loan pertains to the
approved amount of loan while the
outstanding balance pertains to the amount
of downloaded funds by the bank. The
downloading of funds is based on the
accomplishment of the contractor of the
project.
San Manuel LBP Construction of Cemetery Phase 1 19,924 6,107 26,031 7,966 25,619 (10,665) Difference for reconcilliation of the
Accountant
Department of Finance Construction of New Public Market 5,678 701 6,380 28,318
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Victoria LBP- Tarlac Const. of Multi-Purpose Bldg 42,511 5,314 2,395 37,197 37,197 -
Const. of Public Market 72,561 9,070 4,110 63,491 63,491 -
Province of Zambales Department of Interior and Fifth Road Improvement Program (FRIP) Loan 305 305 305 - Amounts presented were unreconciled with
Local Government (DILG) the DILG records
Third Road Improvement Program (TRIP) Loan 2,030 2,030 2,030 -
LBP Equipment Loan 10,012 - 10,012 (10,012) Confirmation Reply of the Lender Bank
(LBP) categorically exclude the same
amount as liability of the PGZ. This amount
pertained to the balance of Equipment
Loan which was already settled under the
"Buy Out Scheme"prior to the approval of a
new loan with the same lender. (AOM No.
2019-23 (18) dated March 22, 2019)
Landbank of the Philippines OTLF 1 (Omnibus Term Loan Facility) 30,533 17,301 1,221 13,231 13,231 - Interest expense was understated by
271
(LBP), Dinalupihan, Bataan (To finance various priority projects) ₱92,681.96 due to non-accrual of interest
Branch -Term Loan 5 (two releases) pertaining to Term Loan No. 6. (AOM No.
-Term Loan 6 (five releases) 2019-23(18) dated March 22, 2019)
OTLF 2 (Omnibus Term Loan Facility) 318,998 70,781 16,459 248,217 248,217 -
(To finance various priority projects)
-Term Loan 7 (one release)
-Term Loan 8 (two releases)
-Term Loan 9 (21 releases)
City Government of OP- Presidential Commission Construction of James L. Gordon Avenue Market & 9,085 4,342 15,237 4,743 4,743 - Meet obligation as they fall due
Olongapo on Flagship Programs Projects Mall
DBP - Subic Bay Construction of Medical Arts Building; 2. 101,873 75,054 63,881 26,819 26,819 - Meet obligation as they fall due
Renovation & Repair of Hospital Facilities and
Special Areas; 3. Purchase of CT Scan Machine;
4. Purchase of other Hospital Equipment; 5.
Computerization / Installation of LAN and 6.
Installation of PABX System
Finance the Solid Waste Program / Facilities 136,338 136,338 63,156 - - - Meet obligation as they fall due
Purchase of Dredging Machine and its accessories 80,996 80,996 35,835 - - - Meet obligation as they fall due
Construction of Sanitary Land Fill and its 440,035 251,909 118,909 188,126 188,126 - Meet obligation as they fall due
equipment
Purchase of shares of stocks (10% ownership) of 210,583 38,607 19,758 171,976 171,976 - Meet obligation as they fall due
Subic Water and Sewerage Compant. Inc.
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
City Government of Department of Finance- Acquisition of Heavy Equipment 52,140 8,944 2,876 43,197 43,197 - Meet obligation as they fall due
Olongapo Municipal Dev't Fund Office
(DOF-MDFO)
Castillejos LBP Construction of market extension 19,700 18,608 9,211 1,092 1,092
Subic LBP 1.Construction of extension of Municipal Hall. 34,453 28,711 10,985 5,742 5,742 -
2.Construction of six (6) classrooms and comfort
rooms at Kolehiyo ng Subic. 3.Construction of
SPED Building & Facilities. 4.Upgrading of former
Subic High School
1.Renovation of Wawandue Sports Complex to in- 7,425 5,198 1,993 2,228 2,228 -
house NSO office at Wawandue Subic, Zambales.
2.Construction of covered court at Baraca
Camachile Subic, Zambales. 3.Construction of
covered basketball court at Sto. Tomas Subic,
Zambales.
For Construction of New Municipal Public Market 111,499 10,721 14,183 100,778 100,778 -
272
For Renovation and Improvement of Sports 33,700 - 500 33,700 33,700 -

Complex
Botolan LBP Construction of classroom buildings and 127,000 429 127,000 68,493 58,507 The loan proceeds were not yet fully
improvement of school grounds of Botolan released to the .
Community College, public cemetery and sports
complex
Candelaria LBP Lumpsum Monetization of Notice of Payment 2,799 2,400 950 400 400 -
Schedule of 2001 and 2004 IRA to be used in the
implementation of programs and projects of the
LGU
Municipal Development Fund Construction of Material Recovery and 1,663 492 636 1,171 1,171 0
Office (MDFO) Composting Facility of LGU-Candelaria, Zambales
at Barangay Pinagrealan, Candelaria, Zambales
Philippine National Bank Purchase of Two (2) Units Brand New Ten 14,940 2,682 1,003 12,258 12,258 -
Wheeler Dump Trucks and One (1) unit Crawler
Excavator for LGU-Candelaria, Zambales
San Felipe Department of Finance - Construction of Municipal Slaughterhouse with 3,144 675 1,223 2,469 1,648 821 Unrecorded last tranche of the loan which
(Municipal Development Fund Waste Water Treatment Facility was paid directly to the contractor of the
Office) project. AOM No. 2019-07 (12) to (18)
dated February 28, 2019 was issued to
communicate the said discrepancy.
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Sta. Cruz Philippine National Bank Construction of Municipal Building -Phase IV 44,845 44,845 11,898 - - -
Purchase of Furniture and Fixtures 20,922 20,922 6,499 - - -
Landscaping of Municipal Grounds 2,946 2,946 800 - - -
MHS Development Project Construction of Public Market 5,389 - - 5,389 5,389 - Recorded as Other Payables
Fund Secretariat, OP
Philippine National Bank Construction of Two-Storey Public Market-Phase I 156,813 13,140 10,322 143,674 143,674 0 Recorded as Loans Payable-Domestic /
For ajdustment this CY 2019
Palauig Municipal Development Fund Construction of Sanitary Landfill 4,514 320 1,946 4,194 4,006 189 Difference was due to debiting of interest
Office (MDFO) payment to Loans Payable Account instead
of Interest Expense Account
DBP Rehabilitation/Improvement of Roads 30,949 1,984 3,985 28,965 28,965 -
Design and Construction of Palauig Public Market 7,397 474 952 6,923 6,923 -
Design and Construction of Palauig Public 11,588 743 1,493 10,845 10,845 -
Cemetery
273
Purchase of 1 Lot Heavy Equipment 35,165 13,554 3,957 21,611 21,611 -

Cabangan LBP Acquisition of Backhoe 4,995 2,319 766 2,676 2,676 -
Iba Eastwest Banking Corporation Construction of New Iba Public Market 109,441 21,513 17,969 87,928 87,928 -
Construction of Sanitary Landfill and Acquisition of 52,783 409 52,783 52,783 -
Lot for Future Site of Municipal Hall
Systems and Plan Integrator Acquisition of Information and Communication 15,655 15,155 - 500 500
and Development Corporation Technology Project
Masinloc LBP Construction of Municipal Hall Building 40,134 30,839 15,623 9,294 9,294 -
Construction of Masinloc Mall 37,891 33,681 14,619 4,210 4,210
San Antonio Department of Finance - MDFO Construction of Materials Recovery and 2,089 618 813 1,471 1,471 -
Composting Facility
REGION IV - A CALABARZON
Province of Batangas LBP Construction of Batangas PortLivelihood Center 237,645 232,694 388,510 4,951 4,951
Improvement/ Rehabilitation of District Hospitals, 983,646 647,225 268,202 336,421 336,421

Construction of School buildings and Other
Infrastructure projects
Batangas LBP Design and Build of Calumpang Bridge 3 (1st-3rd 150,677 12,556 8,257 138,121 138,121
release)
Design and Build of Calumpang Bridge 3 (4th-8th 95,433 2,954 802 92,479 92,479
release)
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Batangas LBP Completion of City Market III (1st Release) 40,132 - 1,846 40,132 40,132
Completion of City Market III (2nd-4th release) 69,847 - 1,869 69,847 69,847
Completion of 3-storey CLB Building (1st release) 44,284 - 1,993 44,284 44,284
Completion of 3-storey CLB Building (2nd-4th 42,751 - 1,260 42,751 42,751

release)
Construction of CEO Building (1st Release) 8,864 - 408 8,864 8,864
Improvemnet of Various Roads (1st-2nd release) 64,544 - 621 64,544 64,544
Asphalt Overlay of Various City Roads 43,456 - 201 43,456 43,456

Lipa PNB Construction of Ospital ng Lipa Phase II 99,879 60,344 32,803 39,535 39,535
Construction of Ospital ng Lipa Phase III 24,500 11,484 7,757 13,016 13,016
Purchase of Equipment for Ospital ng Lipa 23,214 23,214 4,020 - -
Lipa Public Market Parking Building 299,214 109,421 45,174 189,792 189,792
Additional Equipment of Ospital ng Lipa 169,481 90,390 17,051 79,091 79,091
274
Tanauan LBP Construction of New City Hall Building 397,777 87,014 - 310,763 310,763
Construction of Public Park 69,804 13,952 - 55,852 55,852
Acquisition of Furnitures & Fixtures 30,000 6,563 - 23,438 23,438
Balayan PNB Construction of 2 storey Public Market Mall Type 199,890 153,614 29,127 46,277 46,277
Building
Construction of Municipal Building/ Government 16,518 16,518 525 16,518 16,518 The Amount per financial Statement is
Center P16,394,432.00, the difference amounted
to P123,888.00 peratyins to the cost of
documentary stamps which was deducted
from the initial release of loan.
Bauan Development Bank of the Construction of Municipal Hall of Bauan, Purchase 187,384 35,285 23,305 152,099 152,099 - This pertains to the loans payable recorded
Philippines of Furniture and Fixtures and Purchase of Fire in the General Fund book. The amount of
Truck 16,558,277.60 was recorded as Loans
Additional loan for various purposes 24,010 6,845 2,112 17,165 17,165 - Payable-Domestic under current liability
because it was due and demandable in CY
2019, while the amount of 152,705,574.06
were recorded as Non Current Liability
under Loans Payable-Domestic account.
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Bauan Development Bank of the Construction of School Building 36,702 4,063 2,393 32,639 32,639 - This pertains to the loans payable recorded
Philippines in the Special Education Fund book. The
amount of 2,777,803.36 was recorded as
Loans Payable-Domestic under current
liability because it was due and
demandable in CY 2019, while the amount
of 29,861,386.15 were recorded as Non
Current Liability under Loans Payable-
Domestic account.
Calatagan LBP Purchase of Lot Intended for the Construction of 18,072 4,518 3,723 13,554 13,554 -
Senior High School
Purchase of Lot Intended for the Construction of 29,831 5,681 3,630 24,150 24,150 -
Municipal Cemetery
Purchase of Lot Intended for the Construction of 12,500 - - 12,500 12,500 -
Sanitary Landfill
Lemery LBP Purchase of lot for sanitary landfill 12,500 12,188 2,942 313 313 -
Construction/Development of Sanitary Landfill 37,999 21,108 7,307 16,891 16,891 -
Lot Acquisition for Satellite Market 6,962 1,741 870 5,222 5,222 -
275
Lian DBP Purchase of lot at malaruhatan 8,960 863 1,222 8,097 8,097 -
Concreting of Road 2,973 286 401 2,686 2,686 -
Concreting of Roads 1,290 124 175 1,166 1,166 -
Improvement of Public Market 1,504 145 202 1,359 1,359 -
Equity for NIA Projects 2,841 274 379 2,567 2,567 -
Farm to Market Road 2,578 248 341 2,329 2,329 -
Improvement of DSWD, COMELEC 148 14 20 134 134 -
Purchase of Lot for LCS 2,925 282 384 2,643 2,643 -
Improvement of Public Market 5,564 536 695 5,028 5,028 -
Rehabilitation of Municipal Building 496 48 63 448 448 -
Installation of CCTV 2,980 287 352 2,693 2,693 -
Improvement of Comelec 839 81 99 758 758 -
Electrification in Beach areas 2,227 214 263 2,012 2,012 -
Farm to market Road 2,104 203 248 1,902 1,902 -
Rehabilitaion of Canal 2,959 285 323 2,674 2,674 -
Lot Purchase - Tourism 5,500 530 558 4,970 4,970 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Lian DBP Rehabilitation of PSTMO 149 14 14 134 134 -
Const. of Deepwell Pump 2,489 240 215 2,249 2,249 -
Rehabilitation of accounting 941 91 86 850 850 -
Rehabilitation of Treasury 296 28 27 267 267 -
Const. of Tourism Project 5,300 510 396 4,790 4,790 -
Purchase of Dental Chair 193 19 11 174 174 -
Tractor & Sand Sanitizer 555 53 31 502 502 -
Const. of Tourism Project 7,000 674 388 6,326 6,326 -
1,667 161 86 1,506 1,506 -
Tractor & Sand Sanitizer 3,145 303 150 2,842 2,842 -
Nasugbu LBP Comprehensive Drainage Project 103,929 91,175 3,327 12,754 12,754 -
Acquisition of Nasugbu Doctors Gen. Hosp. 12,000 12,000 217 - - -
Construction of Various School Buildings 58,000 46,608 1,905 11,392 11,392 -
276
Dumpsite 6,732 - 6,732 6,732 -

Padre Garcia DBP Rehabilitation of Water System 25,611 11,975 1,123 13,635 13,635 -
LBP Various Infrastructure Projects 31,909 - 1,164 31,909 31,909 -
San Pascual Development Bank of the Road Rehabilitation (Farm to Market Road) 2,996 33,510 6,253 20,815 20,815 - P556,436.64 of the interest pertains to
Philippines Poblacion and Bayanan gross receipts tax
Waterworks in Brgy. San Mariano 998
PNP Station 2,997
School Buildings
Malaking Pook Elem. School 5,493
Bayanan NHS 5,493
Ilat NHS 5,490
Ilat Elem. School 5,490
Natunuan South ES 5,494
Natunuan North ES 5,495
Banaba ES 5,495
Purchase of Lot for Sanitary Landfill 8,884
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Taal MDFO Construction of Public Market 23,445 15,576 26,590 7,869 7,869 -
S Purchase of Granulator 12,000 9,000 1,560 3,000 3,000 -
Talisay Philippine Veterans Bank Design and construction of the new municipal 135,609 25,885 15,040 109,723 12,783 96,940 Loans Payable (Current Portion)
building, incuding purchase of the project site 12,783,297.49 Other Payables
96,940,007.41
Taysan DBP Construction of a new three-storey Municipal 91,890 13,898 29,225 77,991 77,991 -
Building
Acquisition of brand new 500 KVA Generating Set 5,010 2,800 1,038 2,210 2,210 -
and one lot of airconditioning unit
Tuy LBP 34,554 3,108 1,730 31,446 31,446 -
Province of Laguna Land Bank of the Philippines Modernization of revenue generation and 500 125 30 375 375 -
developmental/infrastructure projects
Philippine National Bank Developmental/infrastructure projects 1,013,860 338,257 81,238 675,604 675,604 -
Acquisition of various equipment 252,606 149,297 11,040 103,308 103,308 -
Acquisition of Land/ Developmental/ infrastructure 348,083 16,341 4,135 331,742 331,742 -
277
projects
Biñan City Land Bank of the Philippines - Construction of Multi-Purpose Center and Stadium 427,361 301,286 18,276 126,075 126,075 -
Biñan Branch
Construction of PUP Biñan Building and Site 186,140 165,458 4,409 20,682 20,682 -
Development
Land development and construction of Biñan 120,000 98,462 3,537 21,538 21,538 -
Cemetery
Construction of river walk and river control 89,678 - 1,232 89,678 89,678 -
Construction of open culvert 55,641 - - 55,641 55,641 -
Site development of school 54,617 - 850 54,617 54,617 -
Road widening 219,417 - 1,362 219,417 219,417 -
Renovation of public market 64,945 - 867 64,945 64,945 -
Restoration of Alberto Mansion 38,900 - 209 38,900 38,900 -
Construction Biñan Town Plaza 53,948 - 338 53,948 53,948 -
Philippine National Bank Construction of Oval and Site Development Phase 437,481 100,256 52,750 337,225 337,225 -
I
Construction of Oval and Site Development Phase 319,365 3,331 10,474 316,034 316,034 -
II
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Calamba City National Housing Authority Const. of 90 Housing Units at Brgy. Kay Anlog, 5,000 3,819 - 1,181 1,181 -
(NHA) Calamba City
LandBank of the Philippines To finance construction of "The Coliseum" 318,491 - 10,487 318,491 318,491 -
Cabuyao City Land Bank of the Philippines Construction of Retail Plaza 189,925 110,790 46,605 79,135 79,135 -
San Pablo City Land Bank of the Philippines Construction of 2 storey 24 classrooms school 65,205 12,370 7,922 52,835 52,835 -
building and 2 storey faculty building at San Jose
National High school
San Pedro City Philippine Veterans Bank New Mun.Bldg/JLA Hospital/etc. 151,588 38,997 9,046 112,591 112,591 -
Santa Rosa City Land Bank of the Philippines Coffin Crypt Phase II 74,000 70,903 25,879 3,097 3,097 - Classified under Bonds Payable
Santa Rosa Sports Complex 492,000 233,751 102,124 258,249 258,249 -
Extension of Government Center and CHO I 318,342 183,950 68,903 134,392 134,392 -
Building
Pangil World Bank thru DOF/MDFO Development of Pangil River Eco-Park and Solid 10,173 3,780 9,458 6,393 6,393 -
Waste-MRF
Agro Forest Project at Barangay Galalan for 2,967 368 1,392 2,599 2,599 -
278
Livelihood Purposes
Rizal World Bank thru DOF/MDFO Finance portion of the proposed Tayak Adventure 5,138 358 1,476 4,780 4,780 -
and Nature Park and Enhancement of Material
Recovery Facility (MRF)
Pakil DOF/MDFO Material Recovery Facility (MRF) with Composting 2,989 992 2,645 1,996 1,996 -
Component and Eco-Tourism Project
Pila MDFO/DOF Material Recovery Facility Project (MRF) 2,706 1,119 2,645 1,587 1,587 -
Victoria Mun. Dev't. Fund Office Material Recovery Facility Project (MRF) with 4,441 1,836 3,843 2,604 2,604 -
(MDFO) Composting Sub Project
Material Recovery Facility Project (MRF) 6,773 1,234 2,518 5,539 5,539 -
Enhancement Project
Lumban Department of Finance - Rehabilitation and Improvement of Water Works 48,718 14,142 6,686 34,576 31,704 2,871 AAR CY 2018, Part II, Observation No. 3,
Millenium Dev't. Goal Fund System Page 32
Mabitac Land Bank of the Philippines Lot acquisition and Construction of Public Market 19,000 6,186 890 12,814 12,814
Siniloan Land Bank of the Philippines Construction of Siniloan Public Market 52,000 11,700 5,639 40,300 40,798 (498) AAR CY 2018, Part II, Observation No. 8,
Page 41
Liliw Mun. Dev't. Fund Office Material Recovery Faciliies 1,891 1,016 1,969 875 875 -
Land Bank of the Philippines Rehabilitation of Waterworks System 3,000 3,000 912 - - -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Liliw MDFO Liliw Green Tourism 5,842 566 2,659 5,277 5,277 -
Enhancement of Gat Tayaw Eco-Park 1,305 77 376 1,228 1,228 -
Provincial Government of Tax Mapping 575 395 - 180 180 -
Laguna
Luisiana Land Bank of the Philippines Rehabilitation of Water System 18,469 15,343 7,320 3,126 3,126 -
MDFO Test Well Drilling/Production Well 4,700 4,700
LGU Equity for Luisiana Level II Potable Water 7,371 925 7,371 7,371 -
Supply Subproject
Reconstruction of Luisiana Public Market 9,244 149 9,244 9,244 -
Cavinti Development Bank of the Rehabilitation and Expansion of Cavinti Water 9,767 2,056 1,008 7,711 7,711 -
Philippines - Sta. Rosa Supply System
LISCOP Cavinti Eco-tourism Project (LISCOP) Project 2,037 602 227 1,435 1,435 -
Santa Cruz Provincial Government of Construction of Public Market 10,000 10,000 - - - -
Laguna
MDFO-LISCOP Various environmental projects such as Material 6,173 6,173 4,581 - - -
279
Recovery and Waste Water Treatment Facilities
Bay Land Bank of the Philippines- Purchase of land for the expansion and 12,000 9,333 4,786 2,667 2,667 -
UPLB Branch development of cemetery
Construction of Bay Public Market 41,754 11,241 4,622 30,513 30,513 -
Los Baños Land Bank of the Philippines - Construction of New Municipal Building 90,490 63,373 52,750 27,117 27,117 -
UPLB Branch
Department of Finance - Construction of Los Baños Public Market 18,527 8,893 52,750 9,634 9,634 -
Economic Support Fund
Council (ESFC)
Magdalena Office of the President - Food Security Program of the President's Social 5,000 1,000 960 4,000 4,000 -
Presidential Management Staff Fund (Agricultural Loans to Farmers)
Nagcarlan MDFO-LISCOP Establishment of Waste Water Facility and 2,207 1,587 2,037 620 620 -
Materials Recovery Facility
Pagsanjan Philippine National Bank Construction of New Slaughterhouse with Lot 32,503 1,320 32,503 32,467 35 Documentary stamp amounting to
Acquisition; Pagsanjan Integrated Waste Mgmt. P35,250.00 was recorded as an expense
Project; Development of San Isidro Hill Eco- and deducted from the amount of loan
Tourism Park
Majayjay Municipal Development Fund LISCOP - Majayjay Falls Eco-Tourism 10,691 5,401 11,332 5,290 5,290 -
Office (MDFO) under Dept. of
Finance thru LBP
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Paete Municipal Development Fund Laguna de Bay Institutional Strengthening and 7,082 879 3,376 6,202 6,202 -
Office Community Participation Project
Sta. Maria Landbank of the Philippines- Construction of Sta. Maria Public Market 25,600 25,600 13,986 - - -
Siniloan Branch
MDFO Construction of Material Recovery Facility 3,875 375 1,606 3,500 3,500
Development Bank of the Acquisition of Heavy Equipment 7,968 - 110 7,968 7,968
Philippines Acquisition of Lot 6,688 - 74 6,688 6,688 -
Provincial Government of Land Bank of the Philippines Term Loan 4 - SEF/ Construction of 44 units 287,741 287,741 2,439 - - -
Quezon School Building
Term Loan 5 - GF/ Acquisition of Land to be used 15,949 13,692 159 2,258 2,258 -
as site of Trade & Investment Building and Quezon
Science High School
Term Loan 6A - SEF/ Construction of Additonal 4 28,201 23,540 336 4,661 4,661 -
units of School Building
Term Loan 6B - GF /Construction of School 54,814 45,755 654 9,060 9,060 -
Building in PNU-Lopez, SLSU Gumaca and PUP-
Lopez
Term Loan 10 GF/ Acquisition of Computerized 39,000 39,000 198 - - -
280
Tomography (CT) Scan and Teleradiology Unit

inclusive of accessories, services, site preparation
and installation
Term Loan 11 - GF/ Concreting of FMR 97,100 40,458 3,046 56,641 56,641 -
Term Loan 12 - GF/ Construction of 36 Units One- 98,451 39,768 3,156 58,683 58,683 -
Classroom Computer Laboratories including its
accessories
Term Loan 13 - GF/ Construction of Gumaca 99,966 20,505 4,307 79,461 79,461 -
Convention Center Phase I
Term Loan 14 - GF/ Construction of CM Recto 41,609 8,031 1,820 33,577 33,577 -
Hospital
Term Loan 15 -GF/ Construction/Rehabilitation of 24,985 5,552 1,053 19,433 19,433 -
Quezon Adventure Park
Term Loan 16-GF (new loan)/ Construction of 21,976 - 986 21,976 21,976 -
Three-Storey, Nine Classroom Computer Lab
Building
Term Loan 17 - GF / Fencing of Quezon Science 7,988 1,048 346 6,941 6,941 -
High School and Quezon Trade and Investment
Center
Term Loan 18 - GF (new loan)/ Construction of 24,997 694 1,144 24,303 24,303 -
Quezon Relief Warehouse
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Provincial Government of Land Bank of the Philippines Term Loan 19- GF (new loan)/ 19,243 - 364 19,243 19,243 -
Quezon Construction/Rehabilitation of Pagbilao Mangrove
Experimental Forest
Term Loan 20 - GF (new loan)/ Perez Park Block 14,995 1,201 629 13,794 13,794 -
1, Phase 1
Development Bank of the Scholarship Program 99,999 19,108 2,349 80,891 80,891 -
Philippines Agricultural Support Program 99,269 9,306 4,524 89,963 89,963 -
Land Bank of the Philippines Term Loan 21 - GF (new loan)/ Restoration of 1,529 - 30 1,529 1,529 -
Provincial Capitol Phase I
Term Loan 22 - GF (new loan) - Construction of 13,114 - 270 13,114 13,114 -
Fence of BJMP, Brgy. Talipan, Pagbilao, Quezon
Term Loan 23 - GF (new loan) - Gumaca 28,543 - 743 28,543 28,543 -

Convention Center Phase III
Term Loan 25 - GF (new loan) - Construction of 6,275 - 2 6,275 6,275 -
Sangguniang Panlalawigan Secretariat Building
281
Term Loan 26 - GF (new loan) - Quezon Cultural & 12,799 - 53 12,799 12,799 -
Arts Center Phase I
Term Loan 28 - GF (new loan) 10,302 - 131 10,302 10,302 -
Restoration/Rehabilitation of Perez Park Phase 3
Term Loan 29 - GF (new loan) Concreting of 15,941 - 384 15,941 15,941 -
Roads and Various Projects
Term Loan 36 - GF (new loan) Perez Park Block 1, 15,584 - 24 15,584 15,584 -
Phase 4
DILG Rural Road Improvement Projects 10,208 1,760 8,448 8,448 -
Lucena City Land Bank of Philippines Construction of City Hall, Convention Center and 315,777 43,750 25,811 272,027 247,027 25,000 Current portion
Sports Complex, New City Health Bldg., Other
Structures (Peace and Order Facility);
Rehabilitation of Dalubhasaan ng Lungsod ng
Lucena and Old City Hall Bldg.
Development Bank of Construction of City Hall and Public Market 180,000 33,750 17,257 146,250 123,750 22,500 Current portion
Philippines
Candelaria Landbank of the Philippines Infrastructure project 11,864 10,381 4,702 1,483 1,483
School Building 10,500 8,663 3,973 1,838 1,838
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
General Nakar Land Bank of the Philippines Equipment Loan 29,972 25,690 6,045 4,282 4,282 -
39,654 5,665 1,972 33,989 33,989 -
Lucban LOGOFIND Public Market Construction 12,116 1,894 1,402 10,223 10,223 - Current liability
Health Center Construction 5,070 792 585 4,278 4,278 - Current liability
Material Recovery and Wastewater Treatment 6,433 631 754 5,803 5,803 - Current liability
Facility
MDFP Health Center Construction 3,342 442 291 2,900 2,900 - Current liability
Mauban Development Bank of the Construction of Site Development, Brgy. Soledad, 23,780 4,756 3,241 19,024 19,024 -
Philipinnes, Lucena Branch Mauban, Quezon
Philippine Veterans Bank, Construction of Municipal Health Office, Solid 83,363 22,730 14,903 60,633 60,633 -
Makati Branch Waster Management Projects, Computerization,
including Installation/Purchase of CCTV
Equipment
Real Development Bank of the Partly Finance the Const. of Kinanliman River 30,200 30,200 - 30,200 30,200 -
Philipinnes Potable Water Supply System
282
Sampaloc MDFO-MDGF Water Rehabilitation 19,827 7,109 10,016 12,718 12,718 -

Rehab & Expansion of Existing Water System 15,998 - 884 15,998 15,998 -
(8/16/16)
Purchase of 2 units Dump Truck (9/16/16) 6,475 361 433 6,114 6,114 -
Sariaya Land Bank of Philippines Acquisition of One Unit Brand New Excavator and 16,400 14,057 3,622 2,343 2,343 - Current Liability
Two Units Brand New Dump Truck
Tiaong Landbank of the Philippines Acquiisition of 7 units of heavy equipment 26,769 4,442 2,331 22,327 22,327 -
Construction of 3 units of 2-storey school building 26,526 19,157 7,304 7,368 7,368 -
Construction of school bldg 7,679 427 212 7,253 7,253 -

Alabat Department of Finance Construction of Shoreline Protection 3,373 2,051 3,713 1,321 1,321 -
Catanauan Department of Finance-MDFO Const. of Multi Purpose (Annex) Bldg. and Brgy. 30,990 5,678 10,663 25,312 25,312 -
Road
Const. of Riverdike 99,452 3,260 7,268 96,191 96,191 -
General Luna DBP Lucena PRDP Equity 17,200 - 314 17,200 17,200 -
Guinayangan MDFO- Logofind Construction of New Public Market and Bus 16,107 16,107 18,918 (0) (0) 0
Parking
Construction of Municipal Health Center 4,000 2,021 4,377 1,979 1,979 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Guinayangan MDFO- DMAF Improvement/Concreting of Critical Portion of 23,442 6,758 4,179 16,684 16,684 -
Existing Farm-to-Market Road
Development Bank of the LGU Equity for the Concreting of Various Farm to 11,813 492 2,252 11,320 11,320 -
Philippines Market Road
MDFO- DMAF Procurement of 2 units brand new 6 Wheeler 13,895 2,842 1,308 11,053 11,053 -
Dumptrucks and 1 unit Wheel Loader
Gumaca PCCFCC Gumaca Public Market 5,785 2,124 9,411 3,661 3,661 -
Land Bank of the Philippines Payloader Heavy equipment 18,316 3,271 121 15,045 15,045 -
MDFO Heavy Equipment and Composting Machine 19,673 9,799 6,416 9,874 9,874 -
Land Bank of the Philippines Acquisition of Heavy Equipment 10,183 1,509 488 8,674 8,674 -
Macalelon Development Bank of the PRDP Equity 1,500 - 91 1,500 1,500
Philippines
Mulanay Land Bank of the Philippines Rehabilitation and Construction of FMR under 10,000 10,000 4,488 - - -
ARCDP II
283
Construction of Water Supply System 10,000 8,854 5,627 1,146 1,146 -

LGU Equity for the Concreting of FMR under 15,000 2,929 2,298 12,071 12,071 -
PRDP
Plaridel Department of Finance-MDFO Construction of Seawall Protection at Brgys. 3,000 2,761 3,706 239 - 239 For reconcilliation of the Accountant
Central, Pampaaralan and Tumagay
San Andres Land Bank of the Philippines Construction of 2 Storey Public Market 39,796 14,924 4,868 24,873 24,873 -
San Francisco Land Bank of the Philippines Expansion of Water Supply System 27,004 21,856 416 5,148 5,148 -
East West Bank Purchase of 1 unit of Brand New Heavy Equipment 44,742 31,407 2,887 13,335 13,335 -
Construction of New Public Market and Common 6,735 1,636 747 5,099 5,099 -
Terminal 23,908 5,253 2,651 18,655 18,655 -
8,371 1,839 928 6,532 6,532 -
3,363 740 368 2,623 2,623 -
San Narciso Land Bank of the Philippines To partially finance the Construction of Two Storey 26,215 23,757 1,139 2,458 2,458 -
Public Market and One Storey Terminal Building
Acquisition of 1 unit of brand new bulldozer and 1 16,880 8,440 1,359 8,440 8,440 -
unit of brand new hydraulic roller
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
San Narciso Land Bank of the Philippines To finance the LGU Equity for Projects Funded by 1,763 588 182 1,175 1,175 -
the National Government
550 183 57 367 367 -
260 87 26 173 173 -
173 47 16 126 126 -
Tagkawayan Land Bank of the Philippines Expansion and Rehabilitation of Public Market 14,989 1,441 2,341 13,548 13,548 -
Development Bank of the Purchase of Heavy Equipment 17,754 - 616 17,754 17,754 -
Philippines Expansion and Rehabilitation of Public Market 1,500 - 22 1,500 1,500 -
Unisan Department of Finance-MDFO Construction of Unisan Public Market with 13,138 2,468 4,014 10,669 10,669 -
Bagsakan
Antipolo City Development Bank of the Use to finance the construction of hospitals, 280,103 65,680 20,137 214,423 214,423 -
Philippines schools and other infrastructure projects
San Mateo MDFO-DOF SPLA 2 (C1 & 3) under DMAF 33,612 11,221 1,539 22,390 22,390 -
LBP-NCR Lending Center Omnibus Term Loan Facility 1:
284
Term Loan 6-A - Acquisition of lot for JFD Sports 5,625 5,203 103 422 422 -
Stadium
Term Loan 6-B - Acquisition of lot for Public 948 901 19 47 47 -
Cemetery
Term Loan 7 - Construction of JFD Stadium 35,000 32,059 899 2,941 2,941 -
Term Loan 8 - Construction of Super Health 23,245 21,298 596 1,947 1,947 -
Center & Slaughterhouse
Term Loan 9 - Reimbursement of various 15,000 13,750 380 1,250 1,250 -
infrastructure projects
Term Loan 10 - Acquisition of Slaughterhouse 2,650 2,135 100 515 515 -

equipments
Term Loan 11 - Improvement of San Mateo 2,490 2,006 94 484 484 -
Municipal College
Term Loan 12 - Improvement of Road/Market - -
1st Tranche 10,370 8,354 393 2,016 2,016 -
2nd Tranche 2,080 1,664 81 416 416 -
Omnibus Term Loan Facility 2: - -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
San Mateo LBP-NCR Lending Center Term Loan 13 - Improvement of roads / drainage / 25,268 16,845 1,371 8,423 8,423 -
curbs / gutters
Consolidated PNs
Term Loan 14 - Completion works or Phase II of
JFD Sports Stadium
1st Tranche 8,363 5,343 494 3,020 3,020 -
2nd Tranche 3,814 2,437 225 1,377 1,377 -
3rd Tranche 1,451 927 86 524 524 -
4th Tranche 1,514 967 89 547 547 -
Term Loan 19 - Improvement of San Mateo 8,979 4,714 627 4,265 4,265 -
Term Loan 20 - Installation of IT Equipment & 16,640 16,640 326 - - -
software, Installation of sound and lighting at JFD
Sports Stadium Installation streetlights,
construction of Mini Park
Consolidated PNs
Term Loan 21 - A - Installation of portable 655 421 41 234 234 -
basketball goal & score board at JFD Sports
285
Stadium
Term Loan 21 - B - Acquisition of motor vehicle for 1,000 615 67 385 385 -
SB Office
Term Loan 21 - C - Acquisition of backhoe 3,800 1,689 333 2,111 2,111 -
(excavator)
Term Loan 22 - Various infrasructure projects
1st Tranche 3,876 2,492 240 1,384 1,384 -
2nd Tranche 566 364 35 202 202 -
Term Loan 23 - Various office / Monitoring 3,070 2,763 119 307 307 -
equipment
Term Loan 24 - Acquisition of lot for SMNHS 3,870 2,488 239 1,382 1,382 -
Annex
Term Loan 25 - Construction of 4-storey school
building of SMMC Guinayang Complex & Sports
Stadium
1st Tranche (Mobilization Fund) 20,983 - 317 20,983 20,983 -
2nd Tranche ((Acquisition of 19,230 sq. m. lot) 9,620 - 77 9,620 9,620 -
Rodriguez MDFO LISCOP-AF Wawa Ecotourism Project 19,259 1,865 8,531 17,393 17,393 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Rodriguez Philippine Veterans Bank Term Loan 9 - Purchase of Brand New Bus for the 8,035 3,214 747 4,821 4,821
use of the Tourism Office
Term Loan 2 - Improvement of Montalban Sports 40,354 5,717 3,167 34,637 34,637
Complex (San Jose Oval)
Term Loan 3 - Improvement of Rodriguez 8,044 1,341 711 6,704 6,704
Municipal Town Hall (Completion)
Term Loan 4 - Construction of Ground Riprap 2,504 417 221 2,087 2,087
Flood Control Structure at Sitio Sapa, Brgy. San
Rafael
Term Loan 5 - Construction of Ground Riprap 14,816 2,469 1,309 12,347 12,347
Flood Control Structure along Montalban River,
Brgy. San Jose
Term Loan 6 - Improvement of Metered 13,394 3,668 1,204 9,727 9,727
Streetlights (Conversion of LED Lamps)
Term Loan 7 - Installation of 45 Units LED 5,024 1,376 460 3,648 3,648
Streetlights Along Major Roads
286
Term Loan 8.1 - Various Road and Drainage 13,487 1,573 831 11,913 11,913
Improvement Projects
Term Loan 8.2 - Various Road and Drainage 20,160 2,050 1,042 18,110 18,110
Term Loan 8.3 - Various Road and Drainage 10,388 895 478 9,492 9,492
Term Loan 8.4 - Various Road and Drainage 50,571 3,958 2,077 46,614 46,614
Term Loan 8.5 - Various Road and Drainage 14,937 277 190 14,660 14,747 (86) Requires adjustment in the recording of
Improvement Projects Loan Proceed from 14,746,546.99 to
14,936,756.77, with a difference of
190,209.78. Likewise, unrecorded total
amortization of principal and interest, in the
amount of 276,606.60 and 189,922.68,
respectively for November and
Unreconciled balance from prior years
balance of PNB, which is already closed
Data not available 2,014 (2,014) For reconcilliation of the Accountant
Binangonan Land Bank of the Philippines - Construction of Multi-Purpose Complex 189,888 146,479 41,861 43,409 43,409 -
NCR Lending Center Finance the Acquisition of five (5) parcels of land 39,991 26,661 11,220 13,330 13,330 -
for the Proposed Construction of Public Market
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Binangonan Land Bank of the Philippines - Partly finance the construction and development of 144,333 82,911 28,176 61,422 61,422 - per bank confirmation - the outstanding
NCR Lending Center Binangonan New Public Market balance amounted to P65,516,550.08
(difference of P4,094,784.01)
Construction of Multi-Purpose Complex 23,360 17,469 4,467 5,890 5,890 -
Construction and Development of Binangonan 119,988 23,088 2,921 96,900 96,900 -
Community Water Park (BCWP)
Cardona Land Bank of the Philippines - Construction of New Public Market and 19,996 4,444 3,172 15,553 15,553 -
Rizal Lending Commercial Building
Computerization Program 9,890 2,121 1,287 7,769 7,769 -
Cainta LBP Rizal Lending Center Construction of Cainta Memorial Park 79,789 59,842 17,626 19,947 19,947 -
Teresa MDFO-DOF Liscop Loan – MRF 3,436 1,554 3,206 1,882 1,882 -
Liscop Loan – Teresa Learning Center & Eco Park 5,995 744 2,282 5,250 5,250 -
LBP Term Loan – Computerization Program 14,988 5,088 907 9,900 9,900 -
287
Term Loan – Construction of Public Cemetery 5,950 2,080 472 3,870 3,870 -
Taytay MDFO-LISCOP Flood Control Project 5,999 2,229 5,560 3,770 3,770 -
LBP Construction of New Taytay Municipal Building 149,201 145,794 59,619 3,407 3,407 -
Closure and Rehabilitation of Muniicipal Dumpsite 34,000 29,434 10,807 4,566 4,566 -
Construction of eight (8) School Buildings 79,104 66,706 24,222 12,399 12,399 -
Construction of six (6) School Buildings 30,779 25,345 9,416 5,434 5,434 -
Completion of two (2) School Buildings/Flood 25,575 19,124 7,418 6,451 6,451 -
Control Project
Initial Construction of Taytay Public Market (Bldg. 25,396 12,698 6,089 12,698 12,698 -
A) (1st Tranche)
Initial Construction of Taytay Public Market (Bldg. 61,602 15,400 4,283 46,201 46,201 -
A) (2nd Tranche)
Initial Construction of Taytay Public Market (Bldg. 65,015 3,422 954 61,593 61,593 -
A)
(3rd Tranche)
Angono MDFO-DOF Purchase of Heavy Equipment 11,515 3,397 553 8,118 8,118 -
Solid Waste - MRF 6,413 2,383 1,111 4,030 4,030 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Angono LBP Restoration & Upgrade and 2nd Phase 19,986 19,200 566 786 786 -
Computerization
MDFO-DOF Purchase of Closed Circuit Television (CCTV) 6,000 1,900 641 4,100 4,100 -
System
Water Treatment Facility (Constructed Wetland) 2,993 212 588 2,781 2,781 -
and Recreational Facilities
LBP To finance the acquisition of the LGU's 24,850 11,390 1,892 13,460 13,460 -
Geographical Information System (GIS)
Purchase of 3 units of Fire Trucks and 1 unit of 6,450 3,225 490 3,225 3,225 -
Rescue Vehicle
Improvement of Municipal Building and Renovation 52,295 7,263 4,127 45,032 45,032 -
of Sanguniang Bayan
Morong Land Bank of the Philippines Purchase of Land and Construction of New 53,394 37,041 17,184 16,353 16,353 -
Morong Municipal Building
Municipal Development Fund Construction of Materials Recovery Facility 4,366 2,409 4,778 1,958 1,958 -
Office (DOF-MDFO)LISCOP
Rizal Provincial Government Construction of Morong Municipal Hall 1,200 980 - 220 220 -
288
(Commondancia)
Jalajala DF - Mun. Development Fund For the Construction of Public Market 9,505 9,505 11,567 - - -
Office (MDFO)
Landbank of the Philippines CLIMA Project 17,171 - 346 17,171 17,171 -
Tanay LBP-Rizal Lending Center, For Construction of Community Center 8,461 6,126 9,298 2,335 2,335 -
Cainta, Rizal
DF-MDFO Tanay Watershed Enhancement Project 60,677 60,677 8,817 - - -
LBP-Rizal Lending Center, For Construction of Tanay National Government 84,106 21,123 5,647 62,983 62,983 -
Cainta, Rizal Complex
Baras DF-MDFO For the Construction of Public Market 2,979 362 347 2,616 2,616 -
Rizal Provincial Government 1,000 - - 1,000 1,000 -
President's Social Fund CLIMA Project 1,000 - - 1,000 1,000 -
Pililla LGU Land Bank Loan Facility To Finance the enhance Revenue 19,990 16,962 4,017 3,028 3,028 -
Computerization Program
Province of Cavite Land Bank of the Philippines Construction of Municipal Hall - Indang and Gen. 93,359 46,126 13,072 47,233 47,233 -
Emilio Aguinaldo
Construction of school buildings and other projects 481,947 416,564 179,615 65,383 65,383
under SEF
Trece Martires City Philippine Veterans Bank Construction of Treceño Memorial Park 199,067 32,024 18,196 167,043 167,043 -
Construction of covered court 25,284 1,949 1,570 23,334 23,334
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Trece Martires City Philippine Veterans Bank Rehabilitation of computerization program 29,847 3,316 1,520 26,531 26,531
Construction of gymnasium 6,335 - 90 6,335 6,335
Cavite City Land Bank Lending Center Construction of a new four-storey City Hall Building -
97,655 27,116 11,894 70,539 70,539
Bacoor City Development Bank of the Rehabilitation of public market
62,911 47,707 17,927 15,203 15,203 -
Philippines
Development Bank of the Construction of the Bacoor Government Center
Philippines 496,987 272,851 119,142 224,135 224,135 -
GEODATA Solutions For computerization of the Bacoor Geographic

Information System-Common Special Data 10,995 10,984 14,439 11 11 -
Framework Project
Municipal Development Fund For the project “Strengthening and Improvement of
Office (MDFO) under the LGUs Fiscal Management, Revenue
98,872 - 74 98,872 98,872 -
Department of Finance Administration and Modernization Program –
Infrastructure (Business One-Stop-Shop)
Imus City Land Bank of the Philippines School Building 65,155 55,642 21,945 9,513 9,513 -
(LBP)
289
Development Bank of the Construction of Public Market at Mariano Espelita I 37,545 9,386 8,601 28,159 28,159
Philippines
Carmona Land Bank of the Philippines Construction of seven school buildings 47,663 45,272 2,391 2,391 -
National Housing Authority Development of Paligawan, Lantic 6,000 6,000 - -
Gen. Mariano Alvarez Department of Finance Construction of Material Recovery Facilities 8,678 3,589 675 5,089 5,089 -
Philippine National Bank Acquisition of GMA Terminal Lot 27,693 27,693 3,849 - - - LBP re-financed these projects through
Access Road to MRF 2,802 2,802 495 - - - loan take-out from PNB
Access Road to MRF 2,114 2,114 330 - - -
Mobilization and Construction of Bridge in Brgy. 1,238 1,238 267 - - -
Dacon
Mobilization of Cemetery in Brgy. Dacon 6,373 6,373 1,305 - - -
Accomlishment of Bridge and Road in Brgy. Dacon 4,231 4,231 856 - - -
Consulting Services-Feasibility Study for Public 2,000 2,000 387 - - -

Cemetery
Construction of Bridge and Road in Brgy. Dacon 1,579 1,579 306 - - -
Accomlishment of Bridge and Road in Brgy. Dacon 1,207 1,207 209 - - -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Gen. Mariano Alvarez Philippine National Bank Mobilization of Cemetery in Brgy. Dacon 9,163 9,163 1,549 - - -
11,909 11,909 1,018 - - -
15,043 15,043 2,003 - - -
Solar Power Street Lighting with CCTV Camera 8,608 8,608 926 - - -
and Traffic painting
Mobilization of Cemetery in Brgy. Dacon 3,200 3,200 242 - - -
12,448 12,448 1,194 - - -
3,952 3,952 237 - - -
3,487 3,487 193 - - -
14,581 14,581 771 - - -
6,497 6,497 335 - -
Landbank of the Philippines Rehabilitation of the Municipal Public Cemetery 1,421 474 26 948 948 -
and Construction of GMA terminal (Re-financed 70,155 4,872 1,368 65,283 65,283 -
projects)
290
31,624 2,196 616 29,428 29,428 -

20,401 - 128 20,401 20,401 -
Silang Quedancor Loans were given to various farmers 5,000 5,000 - - - -
Amadeo QUEDANCOR Reloan to Farmers 5,000 3,192 852 1,808 895 913 Erroneous entry Interest expense was
deducted from the principal
LANDBANK OF THE PHIL.- Heavy Equipment 13,400 12,692 3,119 708 708 -
Silang, Cavite
Tagaytay City Philippine National Bank Acquisition of Lot 199,642 104,161 47,867 95,481 95,481 -
Alfonso LandBank of Dasmarinas 10 years Construction of Market 43,580 33,154 16,712 10,426 10,426 -
Gen. E. Aguinaldo Municipal Development Fund Construction of Three Storey, 12 Classrooms 2,892 2,084 3,381 808 808 -
Office, BLGF, Manila School Building at GEANHS, Genearl E.
Aguinaldo, Cavite
Naic Land Bank of the Philippines Purchase of lot and construction of Naic Grand 66,700 44,346 16,256 22,354 22,354 -
Terminal
Magallanes Land Bank of the Philippines Purchase of Lot for Public Market 4,000 167 3,833 3,833
Ternate Provincial Government of Payment of various Expenditures 2,000 2,000 2,000

Cavite
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
REGION IV - B MIMAROPA
Provincial Government of DBP Construction of School Building 6,000 1,083 189 2,667 2,667 -
Occidental Mindoro Construction of School Building 42,000 7,583 404 1,167 1,167 -
Acquisition of Brand New Motor Vehicle, Other 88,339 14,242 3,461 46,014 46,014 -
PPE and Heavy Equipment
LBP Construction of Fence, Hospital, Dormitory 241,401 10,940 241,401 241,401 -
Acquisition of Brand New Motor Vehicle 44,412 12,079 721 3,155 3,155 -
Acquisition of Brand New Shallow Tube Well 5,060 1 - - 0
Acquisition of Brand New Heavy Equipment 85,070 15,284 3,795 38,627 38,627 -
75,764 8,417 226 - - -
MDFO (LOGOFIND) Rehabilitation of Occidental Mindoro Provincial 44,108 4,542 3,664 17,365 17,365 -
Hospital
LBP Acquisition of Motor Vehicle 22,909 - - - -
291
Calintaan LBP Acquisition of Heavy Equipment 7,950 - - 7,950 7,950 - Total Loan: P47,000,000.00 (downloaded
in tranches)
Magsaysay LBP Acquisition of Heavy Equipment 10,919 9,195 2,383 1,724 1,724 0 Difference due to over payment of the
previous loan amounting to P387,521.56.
The actual amount paid was P387,521.64
thus, the P0.08 difference
Mamburao Postal Savings Bank Construction/ Rehabilitation of Public Market and 45,000 9,611 10,020 35,389 35,389 -
Incorporated Cosntruction of Municipal Slaughterhouse
United Coconut Planters Bank Construction of Grand Terminal and New Garbage 70,000 14,150 15,533 55,850 55,850 -
Disposal Facility and Computerization Program
Paluan PNB Construction/Rehabiliataion of Slaughterhouse, 6,353 1,626 547 6,773 21,960 3,192 Incorrect recording of Loan amortization.
Construction of Public Market with Terminal and The data on PNB Account were supplied
Construction of Paluan Rural Health Unit (Phase by the Management. FOR
IV) ISSUANCE OF AOM.
Department of Finance - MDFO Construction of Level III Rural Water Supply 19,164 3,423 6,988 15,740
System
Construction of School Buildings in various 5,931 3,293 2,638 2,638
Barangays
Rizal LBP Renovation of the Municipal Hall 14,108 - 308 14,108 14,108 - Total Loan: P17,263,521.18 (downloaded
in tranches)
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Sablayan LBP Acquisition of Various Brand New Heavy 44,685 21,167 4,986 23,518 23,518 -
Equipment
Acquisition of Three Units Dump Truck 14,250 6,750 1,427 7,500 7,500 -
Sta. Cruz DBP To finance various development projects as 121,803 - 4,622 121,803 121,803 -
follows:
1. Construction of 2-Storey Public Market (Phase II
and Slaughterhouse)
2. Concreting of Road (FMR)
3. Construction of various buildings
4. Solid Waste Management Project
5. Social Health Project
6. Education Project
7. Power Project
8. Disaster Prevention and Preparedness Project
292
9. Solar Lamps for 11 Barangays

LBP To finance various development projects as 48,846 - 528 48,846 48,846 -
follows:
1. Solar Street Lights for 11 Barangays
2. Development of Carindan Lake
3. Centralized Airconditioning System
4. Rehabilition and Upgrading og Barahan Existing
Water System
5. Upgrading / Rehabilitation of 650-meter Leuterio
Street
6. Construction of five (5) Farm-to-Market-Road
7. Concreting of 400-meter Cuarenta to Dayap

Road, Phase I
8. Conreting of 388-meter Leyacano Street
Province of Oriental MDFO To finance HSDP sub projects 111,773 46,224 8,694 65,548 65,548 -
Mindoro
Calapan City LBP Construction of Hawker's Plaza Building 10,800 2,776 8,024 8,024 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Calapan City LBP Construction of public market and terminal, and 196,155 58,831 137,323 137,323 -
school buildings, Renovation of City
Roxas LBP Purchase of vehicle and equipment and 14,673 14,673 152 - 237 237 Unreconciled difference between the
Construction of building accounting and bank records. Record of
the LBP shows the outstanding balance of
of loan as zero, full payment was made on
3.4.2017. However, accounting record
shows that the loan has a balance of
P237,308.66 as of 12.31.2018.
Socorro DBP Construction of public market 100,000 3,976 225 96,024 96,024 -
Pola LBP Acquisition of 4 units heavy equipment 34,762 14,707 2,376 20,055 20,055 -
Mansalay LBP Development of water system 27,924 27,924 726 - 369 (369) Unreconciled difference between the
accounting and bank records. Record of
the LBP shows the outstanding balance of
of loan as zero, full payment was made on
293
10.20.2017. However, accounting record

shows that the loan has a balance of
P368,881.02 as of 12.31.2018.
Purchase of generator, vehicle and other heavy 7,349 7,349 - - - -
equipment
Puerto Galera LBP Construction of municipal building 5,785 4,178 272 1,607 1,607 -
Gloria LBP Construction of school building 5,383 5,383 - - -
Acquisition of 4 unit new heavy equipment 24,972 9,605 - 15,367 15,367 -
Construction/completion of Municipal Hall Building 19,712 3,590 16,122 16,122 -
Bulalacao LBP Acquisition of heavy equipment 23,856 12,923 2,598 10,933 10,933 -
MDFO-DOF Rehabilitation and concreting of farm to market 13,500 796 284 12,704 12,704 -
roads
Bongabong LBP Construction of community hospital 9,837 6,558 461 3,279 3,279 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
San Teodoro MDFO-DOF For solid waste management program 16,598 4,898 11,700 2,200 11,136 For adjustment due to: (a) failure of the
Municipal Accountant to (i) record in the
books of accounts the loan releases for
Subaan River Protection and Solid Waste
Management Facility with Equipment
totaling P11,083,539.74; and (ii) reverse
the erroneous adjustments made in the
account totaling P3,714,762.96;
(b) recognition of loans payable in the
books amounting to P2,200,000.00 even
without actual release and receipt of fund;
and (c) interest payments totaling
P9,809,916.72 were deducted from the
principal balance of the loan.
Construction of Subaan River Dike Protection 3,678 2,042 1,775 1,636
Bansud LBP Acquisition of 4 units new heavy equipment 19,655 9,932 1,253 9,722 9,722 -
294
Marinduque Provincial Development Bank of the Construction/ Rehabilitation of Provincial Roads 3,319 - 189 3,319 211,728 128,002 Difference for reconcilliation of the
Government Philippines 5,914 - 275 5,914 Accountant
11,097 - 369 11,097
9,088 - 208 9,088
1,263 - 27 1,263
8,997 - 93 8,997
9,660 - 25 9,660
4,210 - 3 4,210
3,473 - - 3,473
Landbank of the Philippines Acquisition of brand new delivery and road 37,634 14,635 6,973 22,998
maintenance equipment and its motor pool
1,689 1,455 535 235
tools/equipment
15,307 13,181 3,465 2,126
9,693 8,347 2,524 1,346
Sta. Cruz Landbank of the Philippines Purchase of Heavy Equipment 8,500 - 1,818 1,201 1,201 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Sta. Cruz Office of the President Purchase , Operation and Maintenance of Ring 1,000 856 - 144 144 -
Net Boat and Gear
Boac MDFO- Municipal Development Construction of Municipal Health and Laboratory 3,531 3,531 - - - -
Fund Office Center
4,063 - 4,063 - - -
Gasan Landbank of the Philippines Construction of Gasan Public Market 34,110 3,234 2,415 30,876 30,389 487 The difference amounting to 487,299.16
was due to the erroneous recording of
interest expense as shown in the schedule
below.
The subject amount was deducted to the
balance of the Loans Payable.
Romblon Land Bank of the Philippines Construction of Romblon Municipal Water Level III 28,927 23,503 5,272 5,424 5,424 -
System Project
Odiongan Land Bank of the Philippines Construction of 3 -Storey Odiongan Commecial 1,813,189.92- interest and 137,320
Center (OCC) 35,000 12,500 1,813 14,313 12,637 1,676 payables of the to other lending institution
San Jose Development bank of the Construction of MRF Building/Acquiring of Trucks

295
Philippines (DBP) -San Jose and Machineries 8,700 870 479 4,133 4,133
Occidental Mindoro
Philippine National Bank (PNB) Construction of Tourism Building 1,000 1,000 1,000 1,000
Looc Land Bank of the Philippines Rehabilitation/Expansion of Looc Municipal
20,800 1,664 161 416 416
(LBP) Waterworks System
Ferrol Mun. Development Fund Improvement and Upgrading of Water Supply
7,052 2,566 2,761 4,485 4,485
Office (MDFO) System Level III
San Agustin Mun. Development Fund Rehabilitation and Construction of San Agustin 17,451 963 17,451 17,451 Payment of principal will start on 2019
Office (MDFO) Municipal Hall
Provincial Government of Land Bank of the Philippines Cacao Production 3,024 441 296 2,583 2,583 -
Palawan (LBP)
10,281 1,499 976 8,781 8,781 -
1,209 176 236 1,033 1,033 -
1,569 229 271 1,340 1,340 -
2,476 361 173 2,115 2,115 -
11,603 1,692 1,923 9,911 9,911 -
1,474 - 79 1,474 1,474 -
4,072 - 44 4,072 4,072 -
2,969 - 79 2,969 2,969 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Provincial Government of Land Bank of the Philippines Cacao Production 4,909 - 186 4,909 4,909 -
Palawan (LBP) 4,762 - 34 4,762 4,762 -
13,891 - 17 13,891 13,891 -
1,228 - - 1,228 1,228 -
Development Bank of the Const/Rehab 10 Hospitals 15,507 410 2,839 15,097 15,097 -
Philippines (DBP)
5,639 149 1,483 5,490 5,490 -
31,012 820 3,760 30,192 30,192 -
5,410 143 643 5,267 5,267 -
3,306 87 367 3,219 3,219 -
2,192 58 177 2,134 2,134 -
1,013 27 153 986 986 -
14,230 376 1,422 13,854 13,854 -
3,303 87 297 3,216 3,216 -
81,828 2,164 5,872 79,664 79,664 -
296
24,221 390 1,558 23,831 23,831 -

21,913 235 1,327 21,677 21,677 -
MDFO PVB Loan Take Out 533,662 96,539 139,013 437,123 437,123 -
Purchase of Heavy Equipment 1,062,994 242,489 118,541 820,505 820,505 -
PVB (Philippine Veterans Construction and Repair of Covered Court/ 153,429 - 567 153,429 152,862
Bank) Evacuation Center Phase I
City Government of Land Bank of the Philippines Construction of New City Hall Building 728,226 405,295 142,474 322,931 322,931 -
Puerto Princesa Coastal Development 29,923 29,923 334 - - -
Concreting/Improvement of Microtel Road 18,847 16,753 937 2,094 2,094 -
Payment for the General Requirements 1,200 1,067 60 133 133 -
(Environmental Study, IEE Prep & ECC
Application) Coastal Development
Concreting/Improvement of Microtel Road and 19,026 16,912 945 2,114 2,114 -
Manalo St.
Concreting/Improvement of Microtel and Manalo 37,208 35,930 1,849 1,279 1,279 -
Extension Roads (15% Mobilization for
Reclamation Project - Phase 1)
Lot Acquisition/ Housing Project for the Urban Poor 50,000 44,444 2,485 5,556 5,556 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
City Government of Land Bank of the Philippines Coastal Development 114,416 114,416 2,188 - - -
Puerto Princesa Sports Complex 22,570 22,570 884 - - -
Various Infrastructures 17,825 17,825 702 - - -
Domestic 34,025 27,220 2,656 6,805 6,805 -
Reclamation and Road Concreting 31,975 25,243 3,436 6,732 6,732 -
National Housing Authority Bgy. Mangingisda Socialized Housing Project 10,550 1,758 - 8,792 8,792 -
Narra MDFO Implementation of the Municipal Water Supply 125,200 - 5,248 117,251 117,251 -
System Project
Quezon MDFO Construction of Level II and III Water Supply 119,000 - 4,266 93,277 93,277 -
System
Aborlan MDFO Construction of Water Supply System Level III 79,879 - 8,597 79,879 79,879 -
Bataraza Philippine National Bank (PNB) Construction of Bataraza Town Center 182,267 12,330 7,557 169,937 169,937 -
Brooke's Point MDFO Construction of Water Supply System Level III 182,120 107,976 74,144 107,976 127,216 -
297
Land Bank of the Philippines Construction of Municipal Hall Building and Market 25,784 19,240 6,544 19,240
(LBP) Mall Building
Sofronio Española MDFO Construction of Level II and III Water Suplly 93,420 89,711 3,709 89,711 89,711
System
Araceli MDFO Construction of Level II and Level III Water Supply 48,157 - - 48,157 48,157 -
System
Construction of Municipal Hall Building 19,405 - - 19,405 19,405 -
Dumaran MDFO Acquisition of Heavy Equipment and Dump Trucks 27,545 15,537 9,466 12,008 12,008 -
Roxas DBP To fund the refinancing of the LGU’s outstanding 91,584 1,908 4,319 89,676 89,676 -
loan obligation with PNB and completion of the
Construction of Public Market and Transport
Terminal Complex
LBP To finance the counterpart fund for the sub-project 5,136 571 270 4,565 4,565 -
Palawan Cashew Processing Center for
implementation under the Philippine Rural
Development Project (PRDP)
To finance the counterpart fund for the sub-project 11,774 - 648 11,774 11,774 -
Construction and Upgrading of Nicanor Zabala-
San Miguel-Jolo Farm to Market Road (FMR) for
implementation under the PRDP
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Roxas LBP To finance counterpart fund for the Community- 7,305 - - 7,305 7,305 -
Based Coastal Ecosystem Protection and
Biodiversity Conservation / Global Enhancement
Fund (GEF) livelihood projects under the PRDP
Coron Land Bank of the Philippines Construction of Three(3) Storey Building 16,800 16,333 8,008 467 467 -
(LBP)
San Vicente Philippine National Bank (PNB) Covered Gym 22,500 22,500 - 0 53,315 -
Purchase Vehicle 10,548 6,641 282 3,907
Water System 49,898 489 1,984 49,409
Taytay MDFO Construction of Water System Project 190,553 - 3,343 42,109 42,109 -
REGION V - BICOL REGION

Province of Albay LBP Repair/construction of roads/bridges 89,757 89,757 - - - -
99,892 97,395 - 2,497 2,497 -
298
AHECS Program 400,520 231,533 - 168,987 168,987 -

Finance various Agro-Tourism Projects in the 237,036 17,580 - 219,456 219,456 -
Province
Finance rehabilitation/improvement of Sports 246,968 6,531 - 240,437 240,437 -
Toursim Facilities
Legazpi City LBP Completion of Legazpi Convention Center 49,612 28,401 5,752 21,211 21,211 -
Libon LBP Construction of Libon Town Center, Infres Project 69,307 49,860 51,577 19,446 19,446 -
& ARCDP Project
MDFO Upland Deforestation, Coastal Resource Mgt. & 6,257 5,741 7,310 516 516 -
Livelihood Program
Oas DBP Construction of Oas Community College 4,197 1,437 485 2,760 2,760 -
DBP Construction of Oas Community College 16,222 5,556 1,873 10,667 10,667 -
Guinobatan DBP Purchase of Equipment for Sanitary Landfill 6,495 619 215 5,876 5,876 -
Jovellar Postal Bank Repair of Municipal Bldg 12,000 7,812 3,220 4,188 23,599 1,836 Difference for reconcilliation of the
Accountant
Construction of Motorpool 6,000 2,933 1,393 3,067
Development Bank of the Acquisition of 2 Dump Trucks 3,000 444 154 2,556
Philippines
Lot Acquisition 600 114 40 486
Construction of MRF Bldg - mobilization 344 62 22 281
Brick Making Machine 12,000 2,049 709 9,951
Construction of MRF Bldg - progress pmt 1,489 254 88 1,234
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Malinao Municipal Development Office Infra/Livelihood/CBRMP I 5,199 602 222 1,435 1,435 -
(MFDO)
LBP-Tabaco Rehabilitation of Watersytem 26,996 3,000 1,077 8,698 8,698 -
Daraga DBP Site Development of DCOMC Site 4,604 4,604 4,604 -
Purchase of Dumptruck 2,810 78 2,732 2,732 -
Purchase of Lot for DCOMC Site 25,000 25,000 25,000 -
Purchase of Lot 103,261 103,261 103,261 -
Construction of DCOMC Building Phase 1 10,201 10,201 10,201 -
Construction of DCOMC Building Phase 2 4,455 4,455 4,455 -
MRF Project 4,713 4,713 4,713 -
DCOMC Site Development 1,995 1,995 1,995 -
Construction of DCOMC Building 5,478 5,478 5,478 -
4,120 4,120 4,120 -
299
17,701 17,701 17,701 -

Construction of Road Network for MRF 3,473 3,473 3,473 -
Construction of DCOMC Building 7,500 7,500 7,500 -
Purchase of Lot for MRF 1,739 1,739 1,739 -
One Million One One Project 1,000 328 672 672 -
Funding Requirement for Survey and Drainage 3,136 1,001 2,135 2,135 -
Works
Purchase of Dumptruck 11,940 332 11,608 11,608 -
Polangui LBP Construction of Additional Public Market Building 9,000 8,583 417 417 -
Construction of Land Improvement 80,500 13,673 66,827 66,827 -
Provincial Government of Land Bank of the Philippines Concreting of Provincial Roads 109,706 12,190 1,931 24,379 242,515 3,403 Difference for reconcilliation of the
Camarines Norte Accountant
Construction of Hospital Ward Building 9,949 1,105 207 2,764
Construction of Various Public Infrastructure 89,870 12,482 1,294 24,964
Purchase of Heavy Equipment 126,240 13,698 224 -

Concreting of Provincial Roads 94,667 10,519 2,432 39,445
Construction/Renovation of Provincial 44,745 4,972 987 19,887
Hospital/Purchase of Hospital Equipment
4,508 644 108 1,610
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Provincial Government of LBP Construction of Various Public Infrastructure 32,642 4,534 875 15,414
Camarines Norte
44,658 4,973 1,544 26,110
21,239 1,634 931 19,605
MDFO 49,296 2,931 3,209 43,797
LBP 4,889 - - 4,889
LBP 8,810 - - 8,810
MDFO Hospital Waste Hazardous Disposal Facility 7,438 - - 7,438
Daet Land Bank of the Philippines Finance the solid waste management program thru 15,721 15,160 561 561 -
acquisition of brand new heavy equipment
Construction of Satellite Market/Bagsakan Center 20,000 6,111 13,889 13,889 -
and Access Road
Construction of a Goverment Center 20,000 13,333 6,666 6,666 -
Construction of a Daet Integrated Terminal 29,800 19,808 9,992 9,992 -
300
Purchase of 5 units Dump Trucks and Plastic 25,000 11,458 13,542 13,542 -
Board System & Quick Composting System
Construction of Plant/Building 10,000 3,055 6,944 6,944 -
Purchase of Road Roller 8,250 4,125 4,125 4,125 -
Basud Land Bank of the Philippines Acquisition of Brand New Heavy 14,650 12,034 - 2,616 2,616 -
Equipment(Backhoe Loader)
Acquisition of Five (5) Units Heavy Equipment 33,590 14,396 - 19,194 19,194 -
Mercedes Land Bank of the Philippines Concreting of Municipal Roads and Improvement 39,780 20,995 18,785 18,785 -
of Drainage System
Development Bank of the Loan Acquisition and Construction of Evacuation 40,000 6,872 33,128 33,128 -
Philippines Center
Lot Acquisition for the Construction of Housing 50,000 - 50,000 50,000
Units
Labo Land Bank of the Philippines Rehabilitation of Poblacion Streets 4,977 1,244 501 3,733 3,733 -
Construction of Street Lights 6,965 3,918 610 3,047 3,047 -
Comprehensive Drainage System 19,910 4,978 2,003 14,932 14,932 -
Construction of Various FMRs 17,896 4,474 1,800 13,422 13,422 -
Construction of Grand Central Terminal 49,736 10,942 5,201 38,794 38,794 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
San Vicente Development Bank of the Acquisition of Various Heavy Equipment 9,950 355 186 9,595 9,595 -
Philippines
Talisay Land Bank of the Philippines Construction/Rehabilitation of Various 11,965 1,329 533 7,644 23,623 (3,256) Difference for reconcilliation of the
Infrastructure Projects Accountant
19,260 54 231 19,206
MDFO CBRM Projects 287 258 18 28
Capalonga Land Bank of thr Philippines Construction of Slope Protection, Water Pump 6,441 5,048 2,385 1,393 1,393 -
(LBP)-Labo Branch Station with complete facilities, In-take Box with
appurtenaces for the Water System
Loan for Expansion of Level III Water System 3,374 1,604 858 1,770 1,770 -
Jose Panganiban Development Bank of the Repayment of Back to Back Loan 7,000 3,130 980 3,870 3,870 -
Philippines (DBP)- Daet
Construction of Terminal Mall 6,748 1,500 1,149 5,249 5,249
Construction of Terminal Mall 3,680 533 279 3,147 3,147
301
Loan for Repayment of Back-to-Back Loan 3,959 481 261 3,477 3,477
4,284 457 250 3,827 3,827
6,470 472 279 5,998 5,998 -
2,528 140 86 2,388 2,388 -
2,474 139 56 2,335 2,335 -
Paracale Land Bank of the Philippines Loan for Construction of Public Terminal 24,995 6,943 3,482 18,052 44,172 3,486 The difference of P3,846,402.91 is in the
process of verification by the Management.
Loan for Construction of Municipal/Multi-Purpose 29,995 8,072 4,534 21,922
Building
Loan for Construction of Solid Waste Management 9,997 2,313 1,282 7,684
Facility
Sta. Elena Municipal Development Fund Improvement of Public Market and Construction of 84,698 - 9,424 69,223 69,223 - The entire loan amount is not yet
Office (MDFO) Transport Terminal and Rehabilitation/Expansion completely released by the bank.
of Municipal Water System
Province of Camarines Development Bank of the Various Priority Developmental Projects 1,150,820 738,200 - 412,620 1,282,270 1,095 Amount of interest: Monthly @
Sur Philippines 2,481,956.97 and GRT @ 24,819.57
Construction and Rehabilitation of various 48,557 41,273 - 7,284
elementary and secondary school buildings
Various unsettled and unimplemented 11,895 1,793 - 10,102
development projects covered by previous loan
agreement
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Camarines Development Bank of the Various economic-social infrastructure support 650,000 48,659 - 601,341 Outstanding balance is higher than the
Sur Philippines facilities and other social services development previous year due to additional batch of
projects releases for CY 2018 (34-38 Batch)
Various economic-social infrastructure support 550,000 300,173 249,827
facilities and various agricultural and heavy
equipment
Iriga City PNB Redevelopment of Public Market 71,692 6,341 1,676 10,931 10,931 -
Construction of New Government Center 78,168 5,704 1,428 20,436 20,436 -
Construction of City Hall Annex 8,387 - - (620) (620) -
MDFO - DOF Construction of City Terminal 11,566 913 52 0 88 (88) Incorrect Adjustment to erroneous
recording of Loan Payable, MDFO
Logofund on 8/15/2017 to be adjsuted this
CY 2019
DBP Acquisition of Compactor 12,775 1,065 23 - - -
Acquisition of Heavy Equipment (Dumptruck) 6,040 863 277 5,177 5,177 -
302
Acquisition of Heavy Equipment (Grader) 11,349 873 265 10,476 10,476 -

Acquisition of Heavy Equipment (Bulldozer) 18,203 1,820 567 16,383 16,383 -
Lot Acquisition 15,291 - 494 15,291 15,291 -

Transfer Fees for Lot Acquisition 1,470 - 40 1,470 1,470 -
15% Mobilization of City Sports Complex and Call 41,791 - 728 41,791 41,791 -
Center Building
30% Mobilization of City Sports Complex and Call 47,320 - - 47,320 47,320 -
Center Building
Naga City DBP (LDF) Financing of the equity counterpart of the Waste- 15,346 7,673 3,887 7,673 7,673 -
to- Energy Project
LBP (LDF) Construction of Metro-Naga Convention 117,902 61,309 37,805 56,593 56,593 -
Center/Coliseum
Construction of Metro-Naga Convention 42,819 35,326 11,046 7,493 7,493 -
Center/Coliseum
Bato DOF/MDFO CBRMP II 4,410 541 162 939 939 -
DBP CONSTRUCTION OF NEW PUBLIC MARKET 49,831 - 2,857 49,831 49,831 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Buhi Landbank of the Philippines 1 unit Brand New Dump Truck; 7 years quarterly 5,700 4,479 1,135 1,221 1,221 -
amortization, equal principal without no
graceperiod on principal, 5.75% interest rate
subject to quarterly repricing
1 unit Brand New Backhoe Loader; 7 years 14,790 11,621 3,113 3,169 3,169 -
quarterly amortization, equal principal without no
Dumptruck and Motor Grader; 3 years quarterly 14,650 14,650 1,447 - - -
amortization, equal principal without no
Bula MDFO Fish Sanctuary and Marine reserve & Extension of 6,402 4,916 7,713 1,485 1,485 -
BMES Level II
Construction of Public Terminal 4,820 2,351 4,685 2,469 2,469 -
303
Equity for ARCP II Projects 9,566 261 2,297 9,305 9,305 -

LBP PILI Equity for ARCP II Projects 16,282 2,127 1,738 14,155 14,155 -
Establishment Of Bula Water Works System 26,589 26,589 15,896 - - -
3,313 3,314 1,887 - - -
Cabusao Philippine Veterans Bank To finance extension and improvement of 3,323 1,624 735 964 964 -
municipal building
To finance purchase of Farm Tractor with 8,127 6,279 1,397 451 451 -
Implements (4-in-1)
To finance extension and improvement of 2,669 1,326 559 784 784 -
municipal building
To finance improvement of Cabusao Sports 1,986 308 211 1,467 1,467 -
Complex
To finance puchase of school bus 1,605 1,329 98 177 177 -
To finance improvement of Cabusao Sports 6,024 945 467 4,612 4,612 -

Complex
2,425 385 162 1,878 1,878 -
1,797 287 112 1,398 1,398 -
Caramoan MDFO-LOGOFIND Construction Of Riverbank Protection 5,969 2,959 3,009 866 866 -
MDFO-LOGOFIND Construction Of Health Center 2,697 1,230 1,467 131 131 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Caramoan Post Bank, Naga Construction Of Caramoan Community College 13,878 10,000 3,878 4,569 4,569 -
Construction Of Public Market 27,757 20,000 7,757 8,548 8,548 -

Purchase Of Mitsubishi Estrada 1,800 1,285 515 - - -
Del Gallego DBP Contruction of New Municipal Building 31,912 - 496 31,912 31,912 - Dormant Account (Prior Years - early
1970s
MDFO Acquisition of Brand New equipment 14,970 - 360 14,970 14,970 - Maturity Date - Dec 5, 2019
LBP Acquisition of Imported Brand New Backhoe 7,618 6,530 1,798 1,088 1,088 -
Loader (7 in 1 Functionality)
NEA Electrification Program- Prior Years 46 - - 46 46 -
Garchitorena MDFO-DOF Construction of 5 ton Ice Plant & Cold Storage 3,982 2,645 4,434 1,336 1,336 -
Facility
Libmanan LBP Acquisition of heavy equipment 13,469 13,000 3,171 469 469 -
Acquisition of heavy equipment 16,195 6,941 2,626 9,254 9,254 -
304
Concreting of FMR 94,494 23,623 16,743 70,870 70,870 -

Const. Public of Terminal 22,490 1,874 1,569 20,616 20,616 -
Lupi JBIC Construction of Water System 21,549 9,799 11,749 - - - Fully Paid as of April 3, 2018
LBP Construction of Water System 1,327 1,276 1,480 - - - Fully Paid as of April 3, 2018
Magarao Landbank of the Philippines Construction of Magarao Convention Center 25,000 19,444 11,485 4,865 4,865 -
Milaor DOF-MDFO Rehabililation and Expansion of Milawud water 12,039 10,256 14,736 1,783 1,783 -
system
Phil. Veterans Bank - Construction of MRF(Perimeter fence) 3,680 2,181 908 1,499 1,499 -
- Construction of MRF(Lot Purchase) 3,015 1,787 712 1,228 1,228 -
- Construction of FMR(ARCP2 equity) 615 364 144 250 250 -
- Construction of Municipal Building Annex 2,310 1,369 607 941 941 -
- Construction of MRF(Perimeter fence) 4,048 2,399 836 1,649 1,649 -
- Construction of MRF 2,144 1,270 419 873 873 -
- Construction of FMR(ARCP2 equity) 3,148 1,777 479 1,372 1,372 -
- Construction of MRF(Building/shed/Office) 749 423 114 326 326 -
- Lot Purchase(Construction & Site Devt of Public 4,059 1,015 375 3,044 3,044 -
Market)
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Milaor Phil. Veterans Bank - Purchase of mini dump truck 1,635 1,063 102 572 572 -
- Lot Purchase(Construction of New SB Building & 6,793 1,718 627 5,074 5,074 -
other Public Offices)
- Construction of Pumping Station 2(Brgy San 642 209 54 433 433 -
Jose)
- Purchase of multi shredder, pulverizer, 9,195 5,807 580 3,388 3,388 -
composting machine
- Construction &Site Dev't of Public Market 3,096 774 260 2,322 2,322 -
- Construction of New SB Building & other Public 1,111 278 93 833 833 -
Offices
- Purchase of Multi-Shredder and Pulverizer 2,572 776 201 1,796 1,796 -
Machine, Purchase of composting machine
- Construction of New SB Building & other Public 991 248 87 743 743 -
Offices
305
- Construction of New SB Building & other Public 2,106 526 189 1,579 1,579 -
Offices
- Construction of Pumping Station 2(San 787 223 68 564 564 -
Jose),Equity for Multi Media Filter(Del Rosario)
Nabua LBP Construction of Two Storey Market Building 50,000 48,611 71,533 1,389 10,659 (3,924) Difference for reconcilliation of the
Construction of Nabua Commercial Complex 27,941 14,747 6,231 13,194 Accountant
Ocampo Land Bank of the Philippines Purchase of Heavy Equipment-Brand New 7,190 257 5 261 257 4 Difference for reconcilliation of the
Backhoe Loader Accountant
Pili DBP Rehabilitation of Pili Public Market 27,882 21,474 6,408 3,581 3,581 -
LBP Automation of LGU Operation 5,600 3,545 2,056 8,054 8,054 -
Presentacion Philippine National Bank To purchase backhoe 9,950 7,929 2,012 2,021 2,021 -
Sipocot Landbank of the Philippines Construction of Public Market Bldg. 74,653 8,830 7,897 65,822 65,822 -
Tigaon LBP Construction of motorpool, warehouse & office 7,650 5,344 2,306 2,351 2,351 -
bldg.
Construction of post-harvest,processing & Trading 14,790 10,342 4,448 4,551 4,551 -
Center
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Tigaon LBP Construction of Sabaria Bldg 9,088 6,440 2,648 3,640 3,640 -
Construction of Market Pavilion Bldg. 7,901 5,695 2,206 3,219 3,219 -
Construction of clock tower, stage and drainage 2,382 1,532 850 1,915 1,915 -
canal
Tinambac Land Bank of the Philippines Construction of New Public Market Building 58,351 34,038 14,790 24,313 24,313 - Interest for CY 2017 is 1,916,774.93.No
interest was recorded in financial
statements.
Construction of New Building for SB Office 3,935 2,623 1,339 1,312 1,312 - Interest for CY 2017 is 68,808.54.No
interest was recorded in financial
statements.
Province of Camarines Sur Payment of CY 2017 Bonus of Municipal Officials 3,500 - - 3,500 3,500 - Interest for CY 2017 is 24,240.81.No
and Employees interest was recorded in financial
statements.
Province of Catanduanes PNB Const. of Catanduanes Center Mall 34,486 16,525 8,339 17,961 17,961 -
Concreting Pajo-Hawan Road, Virac; Rehab. Of 9,675 4,636 1,664 5,039 5,039 -
306
San Antonio FMR, Panganiban

Repair of Capitol/ Legislative Building 19,776 9,476 3,144 10,300 10,300 -
Rehab./Improvement of Batalay-Carorian Road 19,656 8,979 2,681 10,676 10,676 -
Rehab. Of Capilihan-Sto. Niño-Danicop-Calatagan 29,510 12,221 2,935 17,289 17,289 -

Tibang Diversion Road
Upgrading of Bayong-Macutal Road 1,425 616 156 810 810 -
Const. of Convention Center cum Evacuation 76,238 15,911 3,238 60,327 60,327 -
Center
MDFO HSRASP - Rehab. Of 7 District Hospitals 20,140 5,068 12,833 15,072 15,072 -
RPTAEP 35,000 22,973 15,748 12,027 12,027 -
Office of the President PSF Isang Bayan, Isang Produkto, Isang Milyong 1,000 621 186 379 379 -
Piso Program
Bagamanoc MDFO - DMAF Construction of Seawall at Barangay Bagatabao 36,047 10,616 6,251 25,431 25,431 -
and Poblacion/
Rehabilitation of Seawall at Barangay Poblacion
Baras LBP Construction of New Municipal Building 11,937 11,738 5,942 199 199 0
Bato LBP Renovation/ Construction of Municipal Building 14,969 8,316 680 6,653 6,653 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Caramoran LBP Construction of Municipal Building with Multi- 28,130 - 418 28,130 28,130 -
Purpose Hall
DBP Purchase of Various Heavy Equipments 28,429 2,031 850 26,398 26,398 -
Gigmoto DOF - MDFO Construction of Seawall 2,721 1,375 2,947 1,346 1,224 122 Misapplication of interest & principal
LOGOFIND To be adjusted by the Municipal
Accountant.
Pandan MDFO Construction of Municipal Building 27,850 6,199 9,240 21,651 21,651 -
Construction of Seawall 24,277 6,209 3,667 18,068 18,068 (0) Mathematical error
Panganiban LBP Construction of Level III Water System I 24,999 13,057 14,646 11,942 11,942 -
Construction of Parallel Pipes - Water System 13,521 - - 13,521 13,521 -
San Andres LBP Construction of Public Market and Terminal 33,465 8,279 4,420 25,186 25,186 -
Province of Masbate no data available no data available 190 190 190 - No available records
Development Bank of the Construction of Various Infrastructure Projects 376,222 - 376,222 376,222 - Partial Release
Philippines
City of Masbate Development Bank of the Acquisition of various light and heavy equipment; 281,222 41,641 10,965 239,582 239,594 12 Difference for reconcilliation of the
307
Philippines Rehab./Const. of Pamilihang Bayan with Water Accountant

Treatment Facility; and Cons. Of Motorpool Bay
Aroroy Land Bank of the Philippines Construction of Municipal and School Building 6,328 4,870 2,729 1,458 1,458 -
Municipal Fishport with Trading Post amd 158,578 57,142 29,959 101,437 101,437 -
Terminal Complex Construction
MDFO Purchase of Excavator, 10wheeler Dump Truck 37,467 7,716 5,894 29,751 29,751 -
and Bulldozer
Baleno Land Bank of the Philippines Construction of Water System 29,926 23,442 18,586 6,484 6,484 -
Development Bank of the Construction of Municipal Building 29,411 - 707 29,411 29,411 -
Philippines
Batuan Development Bank of the Contruction of Batuan Water System 9,832 4,643 6,404 5,189 5,189 -
Philippines
Cataingan Development Bank of the Construction of Cataingan Waterworks System 41,801 34,780 13,760 7,020 7,020 -
Philippines
Land Bank of the Philippines Acquisition of 3 units heavy equipment 29,250 21,241 6,106 8,009 8,009 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Cataingan Land Bank of the Philippines 1) Rehabilitation of of Brgy. Road from Brgy. 29,913 4,051 3,884 25,862 25,862 -
Estampar to Brgy. Liong, Cataingan, Masbate
2) Fabrication & Construction of Elevated Water
Tank
Cawayan DA Region V Acquistion of Heavy Equipment 1,952 446 - 1,506 1,506 - Pertains to the balance of loan with
Department of Agriculture for the
implementation of the Ginintuang
Masaganang Ani (GMA) Corn Program.
The loan scheme is with zero interest and
is payable within 8 years. The loan was
granted on June 2002 but as per record,
only P446,171.43 was paid.
Construction of Terminal and Public Market 21,862 6,581 909 15,280 15,280 -
308
Development Bank of the no data available 11,816 2,632 546 9,184 9,184 - Buy-out PNB Loan
Philippines
Dimasalang Land Bank of the Philippines Const. of Water Supply System 27,257 24,229 22,264 3,029 3,029 -
Milagros Land Bank of the Philippines Purchase of Heavy Equipment 149,485 47,213 19,059 102,272 102,272 -
Mobo Land Bank of the Philippines no data available 59 59 59 - Balance since 1992. No available data.
ADB/MDFO/DENR/-ICRMP Construction of Municipal Wharf @ Pinamarbuhan 1,552 297 68 1,255 1,255 -
Monreal Development Bank of the Procurement of Heavy Equipment to be used for 9,750 9,750 128 - - - Matured
Philippines Solid Waste Management & LGU Projects
Palanas MDFO/ICRMP Expansion and Improvement Level III Water 14,762 1,170 7,879 13,592 13,592 -
Supply System
Development Bank of the To purchase various heavy transport equipment 29,150 14,228 3,929 14,922 14,922 -
Philippines
Pio V. Corpus MDFO / CBRMP Upland Reforestation/Mangrove Rehabilitation & 2,049 2,099 3,038 (49) (49) - For verification/reconciliation
Livelhoon Project
Development Bank of the Procurement/Acquisition of Movable Properties 32,000 11,765 1,444 20,234 20,234 -
Philippines (Heavy Equipment )
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Placer Development Bank of the RORO Port Facility; Fishport, Access Road; 15,694 7,327 1,042 8,367 10,898 (1,969) For verification/reconciliation
Philippines Terminal and Office Building
Const. of Multi-Purpose Building 4,499 - 191 4,499
Provincial Government of Land Bank of the Philippines Various Infrastructure Projects 78,213 724 - -
Sorsogon
78,190 841 6,726 6,726 -
46,404 488 7,815 7,815 -
4,851 45 1,437 1,437 -
96,152 925 34,208 34,208 -
119,336 1,105 53,038 53,038 -
79,226 784 40,790 40,790 -
44,293 410 27,888 27,888 -
134,732 1,485 84,629 84,629 -
309
181,066 1,696 132,164 132,164 -

Six (6) units Brand New Farm Tractors 14,988 156 9,836 9,836 -
Six (6) units Brand New Six Wheeler Dump Trucks 14,400 150 9,450 9,450 -
Three (3) units Ambulance 5,397 59 3,736 3,736 -

Six (6) units Brand New Six Wheeler Dump Trucks 4,824 53 3,384 3,384 -
Various Infrastructure Projects 2,242 21 1,806 1,806 -

3,738 35 3,011 3,011 -
8,535 79 6,883 6,883 -
8,989 83 7,241 7,241 -
6,948 70 6,106 6,106 -
11,246 104 9,059 9,059 -
6,981 65 5,624 5,624 -
3,950 37 3,182 3,182 -
9,096 84 7,327 7,327 -
9,070 84 7,306 7,306 -
1,496 14 1,205 1,205 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Provincial Government of Land Bank of the Philippines Various Infrastructure Projects 3,432 32 2,765 2,765 -
Sorsogon
7,590 77 6,670 6,670 -
11,767 110 9,568 9,568 -
8,468 80 6,950 6,950 -
718 7 589 589 -
6,187 59 5,176 5,176 -
4,031 41 3,542 3,542 -
6,486 64 5,587 5,587 -
11,917 119 10,368 10,368 -
8,375 86 7,512 7,512 -
2,750 30 2,572 2,572 -
3,272 36 3,128 3,128 -
15,485 176 15,309 15,309 -
310
1,644 - 1,644 1,644 -

MDFO - KFW Loan Various Infrastructure Projects 54,082 2,745 47,732 47,732 -
HRASP/MDFP
MDFO - LOGOFIND Loan Various Infrastructure Projects 21,810 1,999 9,019 9,019 -
PRDP Various Infrastructure Projects 3,859 - 3,859 3,859 -
City Government of Land Bank of the Philippines Construction of City Hall Right Wing 45,000 4,955 326 2,065 2,065 -
Sorsogon
Construction of Slaughterhouse and Facilities 26,551 2,959 599 8,136 8,136 -
Fabrication/Installation of Slaughterhouse 8,369 1,190 106 1,091 1,091 -
Equipment
Purchase of Heavy Equipments:
3 units Dump Trucks 5,985 1,561 599 8,323 8,323 -
3 units Farm Tractors 4,950 -
9 units hand tractors with accessories 1,485 -
Land Bank of the Philippines Purchase of Heavy Equipments: -
1 unit Wheel Loader 8,450 15,550 15,550 -
2 units Dump trucks 7,100 -
Land Bank of the Philippines Construction of different projects. -
Cluster I - Farm to Market Roads -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
City Government of Land Bank of the Philippines 1. Concreting of Abuyog-Marinas Road 9,990 37,871 17,319 282,737 282,737 -
Sorsogon
2. Concreting of FMR at Brgy. San Jose, Bacon 9,990
District, Sorsogon City
3. Concreting of FMR at Brgy. Cabarbuhan, 9,990
Bacon District, Sorsogon City
4. Construction of Multi-Purpose/Activity & 20,000
Evacuation Center at Pangpang, West District,
Sorsogon City
Evacuation Center at Bibincahan, East District,
Sorsogon City
6. Brgys. Pangpang and Macabog, West District, 9,979
Sorsogon City
7. Brgys. Balete-Cabarbuhan, Bacon District, 39,971

Sorsogon City and Brgys. Ticol and Rizal
311

Evacuation Center at Balogo, East District,
Sorsogon City
9. Construction of Bascia Auditorium and Youth 24,979

Training Center/Multi-Purpose Center, Brgy.
Poblacion
10. Construction of Sorsogon City Rompeolas 19,968
Family Park and Recreation Center, Brgy. Talisay,
West District, Sorsogon City
11. Construction, Improvement and Concreting of 39,947
Various Streets
12. Construction of Shore Protection/Seawall- 39,960
Brgys. Rizal, W.D., Sawanga, Buenavista, Sto.
Nino (Sitio Gayong), Bacon, Sorsogon
13. Construction of Poblacion, Bacon Drainage 14,949
Sewerage System
14. Concrete Road Widening from Sitio Batuhan, 14,979
San Roque-San Pascual area to San Isidro
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
City Government of Land Bank of the Philippines 15. Construction, Upgrading and Rehab-Sorsogon 29,910
Sorsogon Drainage System and Irrigation Canals - Sorsogon
City
16. Construction of Minifishport - Bacon, Sorsogon 9,985
City
17. Construction of Infirmary Hospital - Sorsogon 17,475
City
18. Construction of Footbridge-Balete, Bacon, 2,334
Sorsogon City
Casiguran MDFO - HSRASP Expansion of Casiguran Municipal Health Center 1,799 692 1,620 1,107 1,107 -
DBP Construction of Barangay Hall and Talipapa 5,703 4,366 1,546 1,337 1,337 -
Land Bank of the Philippines Construction of Multi-Purpose Building (Casiguran 32,965 15,894 14,724 17,071 17,071 -
(LBP) Gymnasium)
Magallanes DOF - MDFO Upland Development Project 3,727 2,871 4,401 856 34,822 104 For verification/reconciliation
Expansion of Waterworks System - Barangay 1,499 1,284 1,960 215
Behia
Development Bank of the Construction of the 2-storey Public Market and 33,646 under grace 3,847 33,646
312
Philippines Tricycle Terminal period

Castilla Municipal Development Fund CBRMP II - Support Fund Facility/Livelihood 4,221 3,669 5,117 552 552 -
Office (MDFO) Projects
Rehabilitation of Pili River Communal Irrigation 9,615 - - 9,615 9,615 -
System/Construction of 2 Classroom School Bldg.
Development Bank of the Urban Water and Sanitation Development Project 29,267 25,627 18,150 3,640 3,640 -
Philippines (DBP)
Barcelona Land Bank of the Philippines, To partially finance construction/rehabilitation of 16,887 1,689 256 2,955 2,954 1 Still for reconciliation by the Mun.
Legazpi Lending Center public market and bus terminal Accountant and Treasurer
Bulusan MDFO To finance construction of 950LM Seawall 3,037 834 376 - - -
Development Bank of the To finance concreting of various farm to market 17,682 1,801 105 819 819 -
Philippines (DBP) raod
To provide additional financing for the concreting 12,546 1,281 385 5,340 5,340 -
of various farm to market road
Matnog Municipal Development Fund To refinance exixting laon with DBP for the 52,517 6,131 2,230 41,617 41,617 -
Office Construction of Public Market and MITTC
Sta. Magdalena MDFO To finance construction of Sea Wall 6,016 585 374 2,676 2,676 -
Municipal Development Fund To finance construction of New Municipal Hall with 24,788 1,745 1,182 18,385 18,385 -
Office Multi-purpose Covered Building
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Bulan Philippine Postal Savings Bank 1)Construction of two-storey school building 15,000 11,399 4,648 3,601 3,601 -
2)Construction of Concrete Bleachers
3)Concreting of various FMR
MDFO 1)Construction of Seawall 52,884 - 2,380 52,884 52,884 -
2)Rehabilitaion/Construction and Expansion of
Public Market
Gubat DOF - MDFO Construction of Multipurpose Building I and 18,943 464 18,943 18,943 -
Acquisition of Office Equipment, Furniture and
Fixtures
DOF - MDFO Construction of C-Shape public market building 23,767 375 23,767 23,767 -
Phase 2
Irosin Land Bank of the Philippines Repair/Rehabilitation of Library Building 2,496 2,496 1,239 - - -
Repair/Rehabilitation of Wet Market 2,995 2,995 1,558 - - -
Improvement of Slaughterhouse 3,897 3,897 2,109 - - -
Construction of RHU Building 6,448 6,448 3,106 - - -
Roofing of Multipurpose Hall 5,200 5,200 2,384 - - -
313
Land Acquisition and Construction of Transport 14,245 14,245 14,245 -

Terminal Building
Land Acquisition and Development of Irosin Public 7,448 7,448 7,448 -
Cemetery
Schistosomiasis Control Program - Rehabilitation 449 449 449 -
of Canal at San Juan
Construction of Tourism Facilities - Construction of 747 747 747 -
Jogging/Bike Lane
Construction of Community Center Building 8,981 8,981 8,981 -
DOF - MDFO ARCP2 - Rehabilitation of CIS-Burabod-San Julian 3,065 - 618 3,065 3,065 -
and Tabon Tabon
ARCP2 - Concreting of Bagsangan-Monbon FMR 9,725 - 1,957 9,725 9,725 -
Juban Land Bank of the Philippines Costruction of Various Mun. Roads/ Road Dev't- 1,500 1,463 38 38 -
1st release
Construction of Various Mun. Roads-2nd & 3rd 3,250 3,167 83 83 -
release
Construction of Various Mun. Roads-3rd release 2,836 2,763 73 73 -
Costruction of Various Mun. Roads-Final release 1,854 1,806 48 48 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Juban Land Bank of the Philippines Construction of Binanuahan Road- Final release 474 462 12 12 -
Construction of Various Mun. Roads-Term Loan 4 14,386 7,992 6,394 6,394 -
MDFO (CBRMP-SFF) Water system Level II Lajong 2,690 2,117 573 573 -
REGION VI - VISAYAS REGION

Aklan LOGOFIND For the Expansion, Rehabilitation and Upgrading 81,895 75,703 88,422 6,192 6,192 -
of the DRSTMH to a Second Level Referral
LBP Construction of School of Nursing 30,314 30,314 17,849 - 11 (11) The balance represents unreconciled
difference in the acounting records.
Nonetheless, the said loan was already
fully paid on Jan. 26, 2018 as certified by
the Head-Iloilo Accounting Center,
Landbank of the Philippines.
Improvement of Aklan Sports Complex at 52,286 45,750 19,597 6,536 6,536 -
314
Calangcang, Makato, Aklan

Improvement of Provincial Capitol Main Building - 54,446 29,939 13,217 24,508 24,508 -
Phase III
Improvement of Trade Hall Building 11,769 3,884 2,092 7,885 7,885 -
Improvement of Legislative Building 44,749 13,602 6,071 31,146 31,146 -
Procurement of Various Equipment 69,270 34,635 12,498 34,635 34,635 -
Improvement of Capitol Building - Phase IV 24,800 7,675 3,543 17,124 17,124 -
Construction of Cagban Terminal Building 7,995 1,731 973 6,264 6,264 -

Construction of Academic Center (Paseo de Aklan) 29,497 6,404 3,436 23,094 23,094 -
Improvement and Rehabilitation of PEO Building 8,996 - 42 8,996 8,996 -

Expansion of PASSO Building 2,967 - 23 2,967 2,967 -
Purchase of PEO's Equipment and Other 27,991 - - 27,991 27,991 -
Purposes
Rehabilitation and Improvement of GCLC Tourism 12,747 - 90 12,747 12,747 -
and Training Center
Construction of Paseo de Aklan Commercial 1,499 - 21 1,499 1,499 -
Building (Phase 3)
Caticlan/Cagban Port Development 26,520 - - 26,520 26,520 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Antique Office of the President President's Social Fund Loan for legitimate Small 10,000 2,375 600 7,625 7,625 -
and Medium Enterprises
President's Social Fund Loan for legitimate Small 1,000 464 136 536 536 -
and Medium Enterprises
DILG 3,788 3,788 3,788 -
Capiz Land Bank of the Philippines Concreting / RMPH Main building at Lanot, Roxas 335,745 35,377 15,682 300,368 300,368 -
City
Guimaras Land Bank of the Philippines Water System 16,250 16,034 9,283 216 216 -
Heavy Equipment 31,505 31,505 8,003 - - -
Water System 77,992 77,992 34,891 - - -
Heavy Equipment 29,757 28,805 10,738 952 952 -
FMR and Recycler 1,616 519 261 1,097 1,097 -
GPH 13,180 4,236 1,515 8,944 8,944 -
315
Hospital Equipment 2,548 819 325 1,729 1,729 -

968 311 96 657 657 -
2,671 641 197 2,030 2,030 -
530 127 34 403 403 -
7,324 1,526 427 5,798 5,798 -
2,057 428 105 1,628 1,628 -
2,190 - - 2,190 2,190 -
220 21 4 199 199 -
4,170 - - 4,170 4,170 -
Iloilo No available data Hospital Equipment 546 546 -
Land Bank of the Philippines Construction of Provincial Capitol 170,000 11,029 802 5,514 5,514 -
Hospital Enhancement Program 263,702 156,301 12,123 83,908 83,908 - Amount per Financial Statement and
Outstanding Balance include the Loans
Payable-Domestic due in 2019 which is
considered current liability.
Roxas City Land Bank of the Philippines Construction of Integrated Public Transport 49,612 26,219 10,554 23,393
Terminal
Construction of Sanitary Landfill 59,996 28,556 10,554 31,440
Acquisition of various brand new heavy equipment 31,900 2,658 563 29,242
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Passi City Land Bank of the Philippines Construction of Bus Terminal 45,330 5,688 13,199 39,643 606,694 (10,869) The difference is attributed to Assistance to
Cities for the Construction of Passi City
Rehabilitation and Upgrading of Slaughterhouse 19,674 2,438 6,356 17,236
Eco Arts and Science Park that was
from Class "AA" to "AAA"
erroneously recorded as Loans-Payable
Various Heavy equipment 30,257 3,833 8,452 26,424 Domestic. This will be adjusted in the CY
Heavy Equipment -4 units DT 15,107 1,917 4,220 13,190 2019 FS.
Waste Water Treatment facility 2,265 240 632 2,025
Farm to Market Road-Road network 10,912 1,328 3,080 9,584
Improvement of City Hall 9,373 976 1,343 8,397
Motorpool Bay 2,947 307 989 2,640
Purchase of 2 Transit Mixers and 2 Vibratory 20,000 1,550 3,915 18,450
Rollers
Purchase of Response Vehicle-Heavy Equipment 20,000 417 3,629 19,583
316
(3 units Brand New Quester Dumptrucks)
Public Market & Bus Terminal Repair 14,970 2,273 14,970
Sports Complex 42,084 2,980 42,084

Purchase of 1 Unit Motor Grader 16,988 566 635 16,422
Purchase of 10 Units Mini DT 14,920 497 288 14,423
Construction of Government Sports 19,975 - 612 19,975
Complex/Gymnasiu, Phase 2
Purchase of Concrete Paver 28,614 954 1,027 27,661
Construction of SportsComplex/Evacuation Center 2,953 2,953
Phase 2
Computerization Program 9,947 9,947
Purchase of Transit Mixer 9,000 54 9,000
DOF-LOGOFIND BLGF/MDFO Local Government Finance and Development 6,304 2,843 2,367 3,461
(LOGOFIND) 2-Storey Health Center
Municipal Dvelopment Fund Projects/Barangay 19,494 4,432 3,332 15,061
Salngan Health Center
Municipal Dvelopment Fund Projects/Passi City 24,909 5,664 4,257 19,245
College
Construction of Government Complex-CCTV 8,460 575 8,460
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Passi City DOF-LOGOFIND BLGF/MDFO Construction of Government Complex/Government 129,127 5,779 129,127
Center
Heavy Equipment- 2 units Bulldozer 23,990 2,490 3,242 21,500
Heavy Equipment- 2 units Garbage Compactor 16,000 791 16,000
Construction of Government Complex/Gymnasium 38,431 1,310 38,431
Construction of Roads and Drainages 24,970 648 24,970

54 units Chainsaws 3,500 3,500
Development Bank of the Housing Development Program/Purchase of 10,469 10,469 4,686 -
Philippines (DBP) Housing Lots
Housing Development Program/Site Development 10,000 9,370 4,942 630
Sanitary Landfill 6,000 5,167 2,676 833

317
Iloilo City Land Bank of the Philippines Construction of Iloilo Hall 711,012 320,488 286,943 390,524 390,524 -
Construction of 8 units, 4-storey building with 20 247,960 4,295 9,251 243,665 243,665 -
classrooms/building
Development Bank of the Solid Waste Management Project 89,624 61,617 60,047 28,008 28,008 -
Philippines
Sanitary Landfill 292,607 42,708 60,880 249,899 249,899 -
National Housing Authority Purchase of Resettlement Site 58,065 58,065 - - - -
Infrastructure Projects 10,669 3,853 - 6,817 6,817 -
Altavas LBP Construction of Water System 8,490 8,490 2,965 - - -
Purchase of Brand New Motor Grader & Wheel 9,802 8,402 3,118 1,400 1,400 -
Loader
Balete DBP To finance Construction of Two-Storey Public 26,324 - 1,581 26,324 26,324 -
Market
To finance Construction of Two-Storey Public 26,324 26,324 1,431 - - -
Market
Purchase of heavy equipment for Implementing the 24,615 20,219 9,916 4,396 4,396 -
Solid Waste Management Program
Banga LBP Acquisition of Heavy Equipment 21,136 6,165 4,186 14,971 14,971 -
Buruanga LBP Purchase of Crawler Excavator 13,670 13,670 4,748 - - -
Ibajay LBP Purchase of Heavy Equipment Construction 14,750 12,116 3,911 2,634 2,634 -
Vehicle
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Kalibo LBP Construction of Kalibo Public Market - Phase IV & 738 738 342 - - -
V 3,644 3,644 1,666 - - -
718 718 321 - - -
Construction of Kalibo Public Market - Phase IV & 1,389 1,389 611 - - -
V
Construction of Kalibo Public Market - Phase IV & 538 538 225 - - -
V
Construction of Kalibo Public Market - Phase IV & 2,682 2,682 996 - - -
V
Construction of Kalibo Public Market - Phase VI 1,192 894 630 298 298 -
2,862 2,147 1,458 716 716 -
3,893 2,920 1,813 973 973 -
Acqusition of Brand New Backhoe Loader 14,740 12,108 3,508 2,632 2,632 -
318
Lezo LBP Development of Municipal Cemetery (Phase I) and 6,663 66 99 6,597 6,597 -
Construction of Public Market
Libacao MDFO Construction of Reiver Protection Wall 5,132 1,909 2,481 3,223 3,223 -
LBP Acquisition of One (1) Excavator 10,750 3,074 1,313 7,676 7,676 -
Acquisition of Two (2) Dump Trucks 6,300 1,800 678 4,500 4,500 -
PRDP Counterpart 15,975 887 1,677 15,087 15,087 -
Acquisition of One (1) Backhoe 13,950 13,950 5,113 - (0) 0 Difference represents the overpayment
Madalag LBP Purchase of Heavy Equipment 14,697 14,697 4,020 - - -
Makato LOGOFIND Construction of Municipal Health Complex 5,091 3,465 4,506 1,627 1,627 -
TLRC Post Harvest Facilities 1,000 - - 1,000 1,000 -
Malay DBP Construction of Sanitary Landfill Phase 1 at Brgy. 15,255 15,255 6,606 0 0 (0)
Kabulihan
New Washington LOGOFIND Reconstruction of Tambac Seawall 2,630 2,630 3,113 - - -
Tangalan Landbank of the Philippines Construction of Two (2) Storey Municipal Building 14,898 9,455 7,839 5,444 5,444 -
(LBP)
Anini-y Landbank of the Philippines Construction & development of Water System 16,290 6,763 8,875 9,526 9,526 -
Hamtic Landbank of the Philippines Construction & development of Phase I - Hamtic 49,952 33,198 17,405 16,754 16,754 -
Public Market Building
Construction & development of Municipal 42,111 - 1,040 42,111 42,111 -
Cemetery
San Jose Landbank of the Philippines Development and expansion of the municipal 15,000 13,754 7,004 1,246 1,246 -
(LBP) cemetery
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
San Jose National Housing Authority To provide housing assistance to employees of the 3,136 2,108 858 1,028 1,028 -
municipality
Culasi National Food Authority To maintain a steady supply of rice and avert a 433 433 - - 1,855 (1,855) Per books, unpaid interests and penalty
shortage of rice brought by the El Nino totaling P1,855,147.58 were capitalized
and recorded as Current - Loan Payables -
Domestic.
Tibiao Development Bank of the Construction of Commercial and Multi-Purpose 25,755 - 255 25,755 19,703 6,052 Out of P25,754,923.22 amout of loan, only
Philippines Building P19,702,516.26 was released as of
December 31, 2018.
Development Bank of the Construction of Two (2) Storey Public Market Stall 14,994 14,161 125 833 833 - P833,001.19 was classified as current
Philippines with Office liabilities.
Sebaste Land Bank of the Philippines For expansion of Sebaste Waterworks to the 9,295 4,276 4,173 4,276 10,394 46 *P 45,849.80 difference in the FS due to
Southern Barangays wrong charging of loans payable which
319
Development of new source of Sebaste 4,995 4,923 516 62 should be partly interest expense. To be
Waterworks adjusted.
For expansion of Sebaste Waterworks 4,875 1,950 1,907 2,492
1,195 427 414 655
2,378 849 861 1,302
2,994 1,054 949 1,653
Belison MDFO - Department of Finance Construction and Rehabilitation of Belison 3,706 2,254 4,174 1,452 1,452 -
Elementary Schools
DBP Construction of Multi-purpose Hall 36,509 - - 36,509 36,509 -
Bugasong Land Bank of the Philippines Construction of 2 Storey Market Building 54,958 29,196 11,587 25,762 25,762 -
Patnongon Patnongon Multi Purpose Expansion/Improvement of Municipal Building 5,000 5,000 438 - - -
Cooperative
Barbaza MDFO - Department of Finance Construction of Palma Public Market with 12,410 6,408 5,705 6,002 6,002 -
Bagsakan Center
Sibalom Land Bank of the Philippines Construction & Improvement of Public Market 30,000 16,214 5,738 13,786 13,786 -
Caluya Development Bank of the Concreting of Circumferential Road (Phase I) 259,750 25,975 3,687 233,775 233,775 -
Philippines
Pandan Land Bank of the Philippines Construction of Pandan Slaughterhouse with 4,954 3,712 155 1,242 1,242 - P382,361.80 out of P1,242,389.70 was
Delivery of Equipments classified as current liabilities
Municipal Dev't. Fund Office Construction of Public Market cum Food Terminal 13,376 6,522 286 6,853 6,853 - P1,144,380.60 out of P6,853,344.84 was
thru the Milleneum Dev't. Goal classified as current liabilities
Fund
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
San Remigio Landbank of the Philippines Construction/improvement of Public Market 11,956 6,310 404 5,646 5,646 -
(LBP)
Construction/improvement of Municipal Cemetery 22,972 9,701 786 13,270 13,270 -
Purchase of Heavy Equipment 34,328 4,768 1,836 29,560 29,560 -

Construction of Level III Watersystem 49,902 3,962 3,345 45,940 45,940 -
Construction of Municipal Road 51,707 1,989 5,262 49,718 49,718 -
Valderrama Land Bank of the Philippines Financed the Development of Level III Valderrama 10,000 2,500 3,063 7,500 7,500 -
Water System Phase I, Valderrama, Antique
Land Bank of the Philippines Financed the Development of Level III Valderrama 24,996 4,057 4,914 20,939 20,939 -
Water System Phase II, Valderrama, Antique
Dao Land Bank of the Philippines Purchase of Heavy Equipment 6,694 4,303 1,901 2,391 2,391 -
Cuartero Land Bank of the Philippines Purchase of Heavy Equipment 5,999 5,999 770 - - -
320
Dumalag National Housing Authority Improvement of Water System Facilities 3,500 1,042 3,500 3,500 -
Land Bank of the Philippines Purchase of Heavy Equipment 12,980 4,155 1,673 8,825 8,825 -
Dumarao Land Bank of the Philippines Acquisition of Two (2) units Brand New Dump 6,072 2,277 1,071 3,795 3,795 -
Truck
Development Bank of the Construction of Passengers Terminal with 9,997 - 1,092 9,997 9,997 -
Philippines complete amenities
Maayon Development Bank of the Purchase of Heavy Equipment-Backhoe 9,988 1,427 8,561 8,561 -
Philippines Purchase of Heavy Equipment-Motor Grader 5,370 688 4,682 4,682 -
Pilar Land Bank of the Philippines Construction and Rehabilitation of Three Public 19,978 2,141 4,020 17,838 17,838 -
Markets
Acquisition of various heavy equipment for the 15,529 9,983 3,221 5,546 5,546 -
establishment/rehab and maintenanc of FMR
roads
Pres. Roxas DBP Rehabilitation of Public Market 69,875 - - 69,875 69,875 -
Panay DBP Finance Purchase of Heavy Equipment 28,923 3,099 1,403 25,824 25,824 -
Pontevedra Land Bank of the Philippines Construction of Public Market 12,500 391 144 7,030 7,030 -
Panitan Development Bank of the Finance Purchase of Heavy Equipment 2,481 1,970 511 1,395 1,395 -
Philippines
Finance Purchase of Heavy Equipment 22,333 17,731 4,602 12,559 12,559 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Ivisan Municipal Development Fund Construction of Ivisan Memorial Park 1,910 1,751 13 159 159 -
Office (MDFO)
Sigma Dept. of Finance 31,113 20,156 3,274 10,958 10,958 -
President's Social Fund - Office 1,000 350 650 650 -
of the President
DBP 40,682 34,374 7,254 6,308 6,308 -
Mambusao President's Social Fund - Office Loans to farmer's coop. 1,000 642 358 358 - Non-moving.
of the President
Development Bank of the Phils. Various infrastructure projects 149,090 - - 149,090 149,090 - New loan payment to start on January,
Jamindan President's Social Fund - Office Isang Bayan, Isang Produkto, Isang Milyong 1,000 1,000 1,000 - 2019
Non-moving.
of the President Programa ni PGMA
National Housing Authority Shelter Financing 2,183 1,000 - 1,183 1,183 - Non-moving.
Land Bank of the Philippines 1 Unit Brand New Vibratory Road Roller 6,786 5,332 1,427 1,454 1,454 -
Tapaz MDFO Development of Level II Water Supply 14,933 9,532 11,387 5,401 5,401 -
321
National Housing Authority Brgy. Sta. Petronila Electrification 643 200 443 443 -
Development Bank of the Phils. Acquisition of Heavy Equipments 9,445 1,207 547 8,238 8,238 -
Construction of Public Buildings 32,655 - 1,415 32,655 32,655 -
Jordan Land Bank of the Philippines Purchase of Heavy Equipment 15,852 4,882 2,315 10,946 10,946 -
Buenavista Land Bank of the Philippines Purchase of Heavy Equipment 19,369 19,369 6,299 0 0 -
Construction of Commercial Complex 30,000 15,334 7,505 14,666 14,666 -
San Lorenzo Land Bank of the Philippines Purchase of Heavy Equipment (Backhoe 15,000 15,000 - - - -
Loader/Dumptruck)
Purchase of Heavy Equipment (Road Roller) 7,200 2,822 1,052 4,378 4,378 -
Purchase of Heavy Equipment (Reconnditioned 4,480 4,480 400 - - -
Self-Loading Truck)
Nueva Valencia Land Bank of the Philippines Purchase of Heavy Equipment 44,494 16,452 5,363 28,042 28,042 -
Sibunag Land Bank of the Philippines Purchase of Two (2) Emergency Response 1,680 1,680 42 - - -
Vehicles
Purchase of One (1) Backhoe Loader 8,388 2,070 402 6,318 6,318 -
Carles Land Bank of the Philippines Construction of Fish Port 13,986 7,262 7,155 6,724 6,724
3,879 2,014 1,786 1,865 1,865
Construction of Public Market 5,993 - - 5,993 5,993
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Sara Land Bank of the Philippines To financce the improvement of waterworks 10,538 2,749 494 6,761 9,123 (2,362) AOM was issued due to the differences
system and acquisition of heavy equipment between the balances per bank
(backhoe loader). confirmation as against the balance pero
Development Bank of the To finance the acquisition of various heavy 51,508 3,312 2,132 49,016 46,618 2,398 FS. To be reconciled by accountant.
Philippines equipment
San Dionisio Land Bank of the Philippines Rehabilitation and Expansion of Water System 20,373 16,221 15,743 4,152 4,152 -
Project
San Rafael Land Bank of the Philippines DAR-ADB ARCP II (Farm to Market Roads)- 1st 4,500 161 270 4,339 3,857 482 AOM was issued due to the differences
Tranche between the balances per bank
DAR-ADB ARCP II (Farm to Market Roads) - 2nd 4,500 161 270 4,339 4,500 (161) confirmation as against the balance per
Tranche FS. To be reconciled
Construction of market stalls - 1st Tranche 2,800 2,800 2,800 -
Construction of market stalls - 2nd Tranche 2,626 2,626 2,626 -
Construction of Market Stalls - 3rd Tranche 5,593 5,593 5,593 -
DAR-ADB ARCP II (Farm to Market Roads) - 3rd 6,000 214 5,786 6,000 (214)
322
Tranche
Banate Land Bank of the Philippines Construction of public market building - 1st level 12,500 893 223 1,784 1,784 -
Construction of public market building - 2nd level 8,994 857 208 1,713 1,713 -
Acquisition of Brand New Heavy Equipment 15,990 2,284 884 13,135 13,135 -
Anilao MDFO and Department of Purchase of Heavy Equipment 11,898 2,493 1,394 9,405 9,405 -
Finance
Land Bank of the Philippines Construction of the Public Market Building-Phase I 15,629 8,830 2,751 6,799 6,799 -
Construction of the Public Market Building-Phase II 9,939 1,355 9,939 9,939 -
Dumangas Development Bank of the Construction/ Improvements of Passenger 5,400 1,350 72 338 338 -
Philippines Terminals 6,000 1,500 80 375 375 -
1,976 527 28 132 132 -
Dingle Land Bank of the Philippines Construction of New Warehouse/ Motorpool 4,092 1,094 685 2,998 2,998 -
8,593 - 1,161 8,593 8,593 -
Dueñas Land Bank of the Philippines Purchase of Heavy Equipment (Road Grader) 12,444 10,051 2,491 2,393 2,393 -
Purchase of Garbage Compactor 1,995 578 345 1,418 1,418 -

Purchase of 2 units Six-wheeler Dumptrucks 5,338 1,443 750 3,895 3,895 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
San Enrique Land Bank of the Philippines Restructuring of Current Loan and Acquisition of 20,232 8,922 7,607 11,310 11,310 -
Heavy Equipment
Restructuring of Current Loan and Acquisition of 23,122 6,322 5,122 16,800 16,800 -
Heavy Equipment
Miag-ao Land Bank of the Philippines Construction of New Public Market 5,397 1,453 1,182 3,944 11,469 (18) Difference represents amount which
cannot be traced anymore due to lapse of
300 81 65 219
time
9,012 2,426 1,192 6,585
961 259 103 702
San Joaquin Development Bank of the Construction of Public Market 9,989 9,989 4,242 - 153 (153) The Loans Payable-Domestic obtained
Philippines from the Development Bank of the
Philippines, Iloilo City with the term of ten
(10) years was supposed to be fully
amortized in May 2018. Due to our
advance full settlement, the balance of
323
₱153,418.52 appearing in the FS is the

result of Bank’s recomputation of our
outstanding loan. The adjusting entry will
be effected in CY 2019.
Oton DBP Construction of Oton Public Market Bldg. 15,000 15,000 10,619 - - -
Tubungan DBP Improvement of Market & Slaughterhouse 7,915 7,915 4,175 - - -
Igbaras Development Bank of the Construction of Public Market 25,000 22,708 10,795 2,292 2,292 -
Philippines
Tigbauan Development Bank of the Construction of Public Market Perimeter Stall 20,000 15,000 11,293 5,000 5,000 -
Philippines
Leon Land Bank of the Philippines Purchase of Heavy Equipment (Backhoe) 9,388 2,528 1,159 6,860 6,860 -
Construction of Public Market 9,682 202 1,439 9,480 9,480 -
Construciton/Completerion of Municipal Hall 8,889 185 1,264 8,704 8,704 -
Alimodian Land Bank of the Philippines Construction of Public Market 30,000 25,833 8,526 4,167 4,167 -
San Miguel Development Bank of the Rehabilitation & Expansion of San Miguel New 37,463 - 598 37,463 37,463 -
Philippines Market
Sta. Barbara Development Bank of the Finance the rehabilitation and expansion of 29,945 - 1,840 29,945 29,945 -
Philippines Municipal Public Market
Pavia Department of Finance - MDFO Construction of School Buildings and Health 7,414 4,509 8,170 2,905 2,905 -
Centers
Leganes Land Bank of the Philippines For the rehabilitation and construction of Leganes 25,000 2,166 132 536 536 -
Commercial Complex
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Lambunao DOF-MDFO Construction of Public Market 72,999 18,589 20,209 54,410 54,410 -
Land Bank of the Philippines Purchase of 1 unit Motor Grader 5,200 1,779 1,021 3,421 3,421 -
Construction of AGSIBAGO-FMR 8,637 2,639 1,763 5,998 5,998 -
Purchase of 1 unit Payloader 3,380 1,156 605 2,224 2,224 -
Construction of AGSIBAGO-FMR 2,464 753 372 1,711 1,711 -
5,899 1,685 726 4,213 4,213 -
Badiangan Municipal Development Fund Purchase of Heavy Equipment 13,200 6,572 1,487 6,628 6,628 -
Office Loan
Development Bank of the Purchase of Heavy Equipment 7,935 794 1,126 7,142 7,142 -
Philippines
Janiuay Land Bank of the Philippines Purchase of 3 unit dumprtuck and 1 unit loader 21,767 20,929 5,782 837 837 -
Purchase 1 garbage compactor and 1 unit tractor 19,928 5,769 3,785 14,159 14,159 -
324
w/ low bed semi-trailer

Mina Department of Finance - MDFO Construction of Mina National High School 8,132 4,346 480 3,307 3,307 -
Buildings and Rehabilitation of Health Center
Department of Finance - DMAF Rehabilitation of Buildings of Mina Skills Training 6,534 3,554 587 2,394 2,394 -
Center
NHA Construction of Elevated Water Tank. 3,970 499 - 3,472 3,472 -
Calinog Land Bank of the Philippines Purchase of Lot for Terminal and Construction of 56,934 - - 56,934 56,934 -
Terminal Building , Improvement of Wet Market
and Completion of Public Slaughterhouse
Bingawan Land Bank of the Philippines Construction of Public Market 14,957 5,959 2,801 8,998 8,998 -
Development Bank of the Purchase of Road Grader 4,995 3,497 659 1,499 1,499 -
Philippines LGU Equity in Concreting/ Rehabilitation of 4,000 167 780 3,833 3,833 -
Junction Agba-o-Tapacon-Inamyungan-
Guinhulacan Farm to Market Road with Bridge
LGU Equity in Concreting/ Rehabilitation of 5,000 286 874 4,714 4,714 -
Junction Agba-o-Tapacon-Inamyungan-
Guinhulacan Farm to Market Road with Bridge
Maasin Land Bank of the Philippines To finance acquisition of one (1) unit Brand New 10,114 9,753 2,299 361 361 -
Road Grader
To finance acquisition of one (1) unit Brand New 7,168 6,912 1,561 256 256 -
Excavator/Backhoe
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Maasin Land Bank of the Philippines To finance the Rehabilitation of the Municipal 12,542 12,542 12,542 -
Building
Cabatuan Philippine Veterans Bank Procurement of one unit backhoe 8,794 8,569 2,043 225 225 -
LandBank of the Philippines Purchase of Market Lot 9,946 1,813 9,946 9,946 -
Purchase of Market Lot 5,528 582 5,528 5,528 -
Construction of New Market 5,959 955 5,959 5,959 -
6,216 884 6,216 6,216 -
3,476 422 3,476 3,476 -
1,699 212 1,699 1,699 -
4,053 483 4,053 4,053 -
325
3,211 347 3,211 3,211 -

1,204 119 1,204 1,204 -
1,727 161 1,727 1,727 -
1,979 174 1,979 1,979 -
3,805 286 3,805 3,805 -
2,423 154 2,423 2,423 -
Zarraga Development Bank of the Finance construction of a new two-storey building 51,585 4,359 5,221 47,226 47,226 -
Philippines for the Zarraga Public Market acquisition of 1 unit
each of motor grader, hydraulic excavator and
vibratory compactor.
REGION VII - CENTRAL VISAYAS

Province of Cebu Land Bank of the Philippines Acquisition of Light and Heavy Equipment 179,985 31,894 5,090 148,091 148,091 -
Province of Bohol Old Account-No details Unidentified 110 110 93,670 -

From Infra Upon Merging Unidentified 1,609 1,609
Land Bank of the Philippines Hospital Modernization Program 150,000 93,849 19,199 56,151
DILG Second Rural Road Improvement Project 37,034 1,234 35,800
Cebu City, Cebu Land Bank of the Philippines & To finance the Cebu South Road Properties 4,651,950 3,861,161 2,895,414 790,790 1,994,090 (1,203) Difference pertains to forex loss; Currency
Japan Int'L. Cooperation Reclamation Project of Loan is in Yen
Agency
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Carcar City, Cebu Development Bank of the To partially finance the construction of Phase I of 349,064 14,544 46,717 334,520 619,631 (9) Balances still for reconciliation by the
Philippines the New Carcar City Center which includes City Municipal Accountant.
Hall, Public Transport Terminal and Public Market. 236,131 10,748 236,131
(Php600M)
To partially finance the Construction of Sports 39,750 674 39,750

Complex
Naga City, Cebu Development Bank of the To finance construction of Septage Treatment 58,806 17,491 4,488 41,315 41,309 7 Overpayment of previous DBP Loan for
Philippines Plant and to purchase 2 units vacuum trucks for the construction of Market with full payment
Septage Facility. (Php80M) on 01/20/12
Lapu-Lapu City, Cebu Land Bank of the Philippines Sports and Commercial Complex, Jeepney 379,097 359,322 208,035 19,775 35,746 (1) Penalty from late payment
Terminal, Fire Station and Drainage System
Completion of Sports and Commercial Complex 89,976 74,980 35,474 14,996
326
National Housing Authority Punta Engaño Housing Project 2,000 1,026 1,418 974
Bogo City, Cebu Development Bank of the Construction of Market A & B 33,764 21,486 900 12,278 115,001 -
Philippines
Construction of Bogo City Hall 99,451 51,986 3,403 47,465
Completion of Interiors, Fixtures, Access Road 71,046 15,788 3,835 55,258
and Landscape of the New Government Center
Danao City, Cebu Land Bank of the Philippines Bulk Water Project 206,417 52,427 32,481 153,990 153,990 -
Mandaue City, Cebu Land Bank of the Philippines Construction of Public Market (Phase I) 68,000 57,402 28,521 10,598 105,555 -
Land Bank of the Philippines Construction of Public Market (Phase II) 376,872 281,915 187,295 94,958
Toledo City, Cebu Land Bank Const. Of Sports Complex 315,480 - 11,516 315,480 315,480 -
Alcantara Land Bank of the Philippines 1,711 978 109 733 733 -
Alcoy - 0 (0) Loans Payable- Domestic were already
paid by the . The amount P.80 centavos
reflected in the FS needs an adjusting
entry to close the amount.
Alegria LBP Loan Purchase of Hydraulic Excavator 13,000 8,450 1,948 4,550 11,987 -
MDFO Loan Construction/Rehabilitation of Market 7,093 656 1,899 6,437
PSF Loan Financing One Town One Product 1,000 - - 1,000
Argao DBP Heavy Equipment Acquisition 2,528 2,528 61 - - -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Asturias Land Bank of the Philippines- Construction of Asturias New Public Market 17,366 - 304 17,366 32,179 -
Toledo Branch
Land Bank of the Philippines- Procurement of heavy equipment 17,282 2,469 859 14,813
Toledo Branch
Balamban National Housing Authority Installation & Supply of Power Utilities/Facilities. 4,636 1,975 1,153 2,661 2,661 -
Boljoon no data available no data available - 63 (63) Resolution No. 29-1998 of the
Sangguniang Bayan of Boljoon, Cebu
dated July 20, 1998 reminded the NEA that
the outstanding debt of the has already
been written off by virtue of Section 531
"Debt Relief for Local Government Units"
under the transitory provisions of the Local
Government Code of 1991.
- No reply from NEA

Borbon Land Bank of the Philippines Payment of Loan of Borbon Water District from 7,005 2,452 1,247 4,553 - 4,553 Issued AOM No. 2018-002 dated
327
LUWA December 21, 2018 on the non-disclosure

of a contingent liability arising from unpaid
interest and penalty charges on the loan
obligation assumed by the LGU from
Borbon Water District payable to Local
Water Utilities Administration.
Carmen Land Bank of the Philippines to finance the acquisition of backhoe (hydraulic 9,495 6,172 1,478 3,323 10,714 5,152 Loans payable in FS did not tie up with the
excavator with breaker) Schedule of Loans provided by the
Municipal Accountant (AOM No. 2018-007
Department of Finance sub-loan granted to the LGU for the construction of 13,499 956 5,665 12,542
[2017] included in Part III of the 2018 AAR)
the Cantumog-Luyang River Flood Control
and was not yet resolved by the LGU .
Structure
Likewise the final amortization schedule for
the 13.5M loan had not yet been furnished
to the LGU from the DOF.
Catmon Land Bank of the Philippines To partially finance the Construction of Level III 4,350 - 82 4,350 4,315 35 The Municipal Accountant recorded the
Water System loan net of proceeds. This will be corrected
in 2019.
Consolacion Development Bank of the Refinancing of Land Bank of the Philippines 44,070 37,643 14,123 6,427 6,427 Unreconciled balance of Loans Payable-
Philippines outstanding obligations. Domestic carried over from previous years.
No FS Submitted.
Finance construction of Municipal Government 143,550 23,925 31,070 119,625 119,625
Center
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Cordova Land Bank of the Philippines Construction of Cordova Pier & Fisherman's Wharf 23,000 16,588 7,200 6,412 - 6,412 For reconciliation. No FS submitted.
Development Bank of the Infrastructure Projects and Purchase of Various 27,975 346 511 27,629 27,629
Philippines Equipments
Daanbantayan Land Bank of The Philippines - To fund the Construction of Drainage 6,739 5,832 2,559 907 907 -
Bogo Branch
Dalaguete Municipal Development Fund Procurement of Heavy Equipment- 1 unit 10,280 457 308 9,823 9,823 -
Office Excavator
Land Bank of the Philippines Vehicle reflating (GL Grandia & Mitsubishi L300) 2,164 376 143 1,788 1,788 -
Vehicle reflating (Isuzu Crosswind) 780 136 52 645 645 -
Acquisition of Heavy Equipment- dump truck -self 745 745 19 - - -
loading
Acquisition of Heavy Equipment-Brand New Motor 6,880 2,293 410 4,587 4,587 -
Grader
Construction of Caleriohan Public Market 3,361 611 209 2,750 2,750 -
328
Social Fund - OP 1,000 1,000 1,000 -

Malabuyoc no data available - 11,827 (11,827) No submission from audit team
Medellin Land Bank of the Philippines Construction of the Proposed Commercial and 9,253 1,483 1,025 7,770 7,964 (195) Difference is subject for reconciliation as
Business Center to be Constructed in Barangay the has no more outstanding loans
Kawit, Medellin, Cebu payable except as described in this loan.
Such has been reported as disclosure in
prior year's audit
Poro DBP -Mandaue Expansion of Water System & Construction of 17,170 9,195 7,638 7,975 7,975 -
Public Market
Improvement of Waterworks System 4,564 3,946 1,578 618 618 -
LBP -Osmena Blvd. Proposed Wave Breaker/Shore Structure 12,499 709 319 11,790 11,790 -
Ronda Asian Development Bank no data available 8,000 1,392 6,608 6,208 400 Difference was due to accountant's error
and made the necessary adjustments in
2019
Samboan Office of the President Dev. Of New Products with Potential Market 1,000 1,000 1,000 -
Tabogon Development Bank of the Purchase of Heavy Equipment 34,965 3,228 1,860 31,737 29,076 2,662 For verification with the concerned Audit
Philippines Team
Tuburan Municipal Development Fund Construction of Tuburan 2 storey Public Market. 41,072 - 1,191 41,072 41,072 -
Office
Construction of Tuburan 2 storey Public Market. 42,914 - 803 42,914 42,914 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Alicia DBP - Tagbilaran Branch To refinance the loan with the FCB – Guindulman, 33,623 3,502 3,893 30,121 30,121 -
Bohol for the construction of the new public market
Anda DBP Rehab and expansion of waterworks 21,998 21,033 9,088 965 965 0
Bilar LBP Rehabilitation/Expansion of Waterworks System 22,000 22,000 10,154 - - -
Construction of New Municipal Building 5,968 4,476 2,426 1,492 1,492 -

MDFO-DEPARTMENT OF Construction of One Unit Three Classroom School 404 271 420 133 133 -
FINANCE Building
Candijay DBP Rehabilitation/ Impv'T. Of (2) Public Markets 29,965 - - 29,965 30,605 -
Department of Finance Water System 3,558 2,918 3,729 640

Carmen LBP-Tagbilaran Branch Restructured Loan 3,352 2,458 441 894 35,613 -
Heavy Equipments 34,719 - 1,055 34,719
329
Guindulman LBP Public Market Front Building - Phase I 12,000 11,333 6,044 667 667 -
Public Market Front Building - Phase II 7,485 7,069 3,366 416 416 -
7,485 7,069 3,251 416 416 -
Public Market Front Building - Phase III - Left Wing 3,500 3,306 1,461 194 194 -
Completion
1,500 1,414 593 86 86 -
Public Market Front Building - Phase II - Right 820 820 820 -
Wing Completion 8,500 - - 8,500 8,500 -
Jagna LBP Construction of Jagna Public Market(2F) 25,000 25,000 - - -
Establishment of Eco Center Facility 11,356 158 11,356 11,356 -
Lila LBP To finance the rehabilitation/ expansion of existing 18,000 884 18,000 18,000 -
municipal waterworks
DBP To finance the acquisition of a wheel type 11,500 707 11,500 11,500 -
hydraulic excavator.
Loay Dbp-Tagbilaran City Waterworks 16,096 2,804 438 13,292 13,292 -
Heavy Equipment 980 607 169 373 373 -
Public Market 10,000 - 616 10,000 10,000 -
Heavy Equipment 17,935 17,109 166 826 826 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Loboc DOF - MDFO/CBRMP Const. Docking Port 5,620 3,353 640 2,267 2,267 -
LBP Purchase of Heavy Equip. 3,922 237 3,922 3,922 -
Pilar MDFO-CBRMP Rehabilitation of Waterworks 3,000 2,429 2,961 571 3,114 - Portion of this loan was classified under
Bonds Payable.
MDFO-LOGOFIND PTVHS School Building 10,482 7,939 8,323 2,543
Sevilla Dbp-Tagbilaran City Purchase of Heavy Equipment 12,450 2,223 867 10,227 10,227 -
Sierra Bullones Development Bank of the Waterworks System 14,932 7,466 3,449 7,466 42,641 -
Philippines Purchased of Heavy Equipment 36,478 1,303 6,722 35,175
Antequera LBP Improvement/ Rehabilitation and Expansion of 22,638 472 3,705 22,166 22,166 -
Municipal Waterworks
Concreting of Sto. Rosario Road 1,486 908 508 578 578 -
Purchase of Road Grader 6,280 131 1,342 6,149 6,149 -
Bien Unido MDFO CBRM Project 2,841 2,841 2,715 - - -
LOGOFIND 134 81 - 53 53 -
330
LBP - Tagbilaran Waterworks System Expansion 6,998 6,998 3,553 0 0 -

Eco-tourism Project 10,238 9,280 4,029 958 958 -
Various Diving Equipments 2,639 2,639 - (0) (0) -
Buenavista Development Bank of the School Facilities and the CBRM Support facilities 8,455 8,455 8,455 -
Philippines of BCC.
Catigbian MDFO-DOF CBRMP (Coastal Based Resource Mgt) 3,200 2,206 2,827 994 994 -
Logofind 3,587 1,950 3,077 1,637 1,637 -
Clarin LBP Construction of Public Market 33,850 13,752 5,376 20,098 20,098 -
Dept. of Finance - Mun. Devt. Procurement of Brand New Heavy Equipment 13,478 - 56 13,478 13,478 -
.Fund Office
Pres. Garcia Land Bank Of The Philippines Purchase Of Lct Vessel 8,247 - 127 8,247 8,247 -
Danao Millennium Development Goal Reforestation Projects 2,796 1,313 249 1,483 1,483 -
Fund - DOF (CBRMP 1)
Millennium Development Goal Construction of School Buildings 158 - - 158 158 -
Fund - DOF (LOGOFIND)
Millennium Development Goal CBRMP - Support Fund Facility 1,156 1,156 103 - - -
Fund - DOF
National Housing Authority Low Cost Housing Project (Danao Resettlement 1,513 212 104 1,301 1,301 -
(NHA) - Local Housing Fund - Project)
CISFA
DBP - Tagbilaran Rehabilitation of DAP Activities, Construction of 9,779 - 453 9,779 9,779 -
Cliffwalk
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Dauis DOF/ Municipal Development Waterworks development 2,134 1,564 203 570 570 -
Fund Office
Inabanga Development Bank of the Construction of New Public Market Building 60,000 6,300 - 53,700 53,700 -
Philippines (DBP)
Maribojoc FYNERGIA Foundation Provision of Basic Science Apparatus for an 200 80 120 120 -
effective Science process skill's teaching for
elementary and high school
Panglao National Housing Authority Land Development, survey and individual Lot 2,440 1,224 652 1,216 1,402 (186) On-going retrieval of the support
Titling for Tangnan Housing Project documents for the loan amounting to
₱186,112.40 recorded in the Trust Fund
Sagbayan Department of Agriculture - Corn Production 2,325 200 - 2,125 2,125 -
National
Landbank of the Philippines Flood Control and Drainage System 7,570 7,149 9 421 421 -
San Isidro Department of Finance Purchase of Heavy Equipment 11,504 10,685 3,598 819 819 - Loan was already paid last June 4, 2018
331
and December 7, 2018. But payment made

was erroneously reflected to Amortization
of Intangible Asset Account in the FS. Such
entry is subject for adjustment in the
current year.
San Miguel MDFO Hospital Equipment 5,571 3,172 61 2,399 2,399 -
Reconstruction of Hospital 7,583 4,003 58 3,579 3,579 -
LOGOFIND Reconstruction of Hospital 6,464 5,385 82 1,079 1,079 -
Sikatuna Municipal Fund Development Rehabilitation of Farm-to-Market Road, 3,737 3,070 3,517 666 666 -
Office-Department of Finance Rehabilitation of Existing Water System, Purchase
of Farm Tractor and Purchase of Cargo Truck
Talibon LBP - Talibon Construction of Talibon Commercial Complex 24,950 11,851 14,996 13,099 13,099 -
(Phase B)
Construction of Talibon Commercial Complex 20,500 5,591 9,236 14,909 14,909 -
(Phase B - Completion of Ground Floor)
Construction of Talibon Commercial Complex (2nd 26,981 1,686 5,611 25,294 25,294 -
Floor)
Tubigon LBP - Tubigon Expansion of Waterworks - Municipal 49,500 29,391 18,032 20,109 52,729 161 Balances still for reconciliation by the
Expansion of Waterworks - Panaytayon 4,231 2,115 1,519 2,115 Municipal Accountant.
Purchase of 1 backhoe loader 10,200 8,500 3,281 1,700

Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Tubigon LBP - Tubigon Purchase of 1 motor grader 10,880 659 10,880 Balances still for reconciliation by the
Municipal Accountant.
Purchase of aircon units 6,707 206 6,707
Purchase of furniture and fixtures 1,979 6 1,979
Rehab of Comm. Complex 9,400 9,400
Ubay DBP - Tagbilaran Branch KALAHI - CIDSS 7,200 4,867 206 2,333 2,332 1 Error in recording of interest charges
REGION VIII - EASTERN VISAYAS

City of Borongan LBP To construct Borongan City Bus Terminal 29,425 566 117 5,068 8,215 (3,147) Difference for reconcilliation of City
Accountant
Maydolong MDFO To fund implementation of CBRM Projects (LGU 14,527 4,165 4,295 10,362 12,722 (2,361) Difference for reconcilliation of Accountant
Counterpart)
LBP Tacloban Lending Center To fund construction of Camada-Maytigbao- 1,200 1,200 689 - - -
Maydolong-Omawas FMR
332
2nd Release -do- 2,400 2,400 1,361 - - -

3rd Release -do- 2,400 2,400 1,150 - - -
4th Release -do- 4,186 4,186 1,531 - - -
5th Release -do- 1,650 1,650 455 - - -
Balangkayan LBP Tacloban Lending Center Counterpart fund for the Infres sub-project 2,612 2,015 961 597 654 4,719 Difference for reconcilliation of Accountant
2,516 1,928 1,174 589
2,516 1,930 1,267 587
1,678 1,273 632 404
1,678 1,174 277 503
MDFO Counterpart fund for the Infres sub-project 3,508 815 356 2,692
Guiuan DBP Construction of Guiuan Integrated Transport 29,994 4,084 298 2,492 - 2,492 For verification/reconcilliation of the
Terminal Accountant
Mercedes No data No data 1,024 No data No data 631 631 - Outstanding since CY 2013
Balangiga MDFO BWSS Augmentation 22,736 3,691 2,689 19,045 19,045 -
Lawaan LBP For the construction, improvement and 33,992 12,854 12,121 18,464 17,635 828 Difference for reconcilliation of Accountant
rehabilitation of the Municipal Level III Water
Supply System
CBRM 2,463 - - 2,463
Quinapondan LBP Purchase of brand new service car 1,198 197 25 171 - 171 For verification/reconcilliation of the
Accountant
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
General MacArthur MDFO-DOF CBRM Support Fund Facility Project 5,331 597 112 4,253 2,126 (3,884) For reconcilliation of the Accountant
Livelihood, Natural Resource Management 1,558 613 14 945
Component
DBP Construction of Public Market 5,850 650 121 813
Hernani DBP LGU Equity DA Infres FMR Carmen-San Isidro- 7,000 930 75 735 - 735 Not reported in FS submitted
Canciledes-Sitio
CIIP-UCPB Augmentation of Coco Oil Mill Operational Fund 5,000 0.00 0.00 4,936 - 4,936
Llorente MDFO Rehabilitation and expansion of public market 5,817 533 394 5,284 2,236 3,048 For reconcilliation of the Accountant
Salcedo LBP To finance the improvement & rehab of Salcedo 17,557 1,355 821 7,457 6,101 1,355 For reconcilliation of the Accountant
Water System
Giporlos LBP Development/Construction of Municipal Water 21,500 29,145 15,087 7,442 6,615 827 For reconcilliation of the Accountant
System
San Julian DBP - Borongan To finance Level III Water System 15,000 1,875 140 625 4,680 1,242 For reconcilliation of the Accountant
333
MDFO-LGOGFIND Construction of Health Center and Purchase of 1,570 557 275 (123)
Medical Equipment
MDFO-DAR/ADB/ARCP2 Construction of Casoroy Layog FMR 3,434 250 - 3,183
Subprojects
MDFO-DAR/ADB/ARCP2 Construction of Panawnawan Magti-aw FMR 1,650 113 - 1,537
Subprojects
MDFO-DAR/ADB/ARCP2 Construction of Agricultural Warehouse 700 - - 700
Subprojects
Sulat LBP Construction of Municipal Building Complex 22,500 22,500 10,714 - - -
Projects
DBP To finance the LGU share/counterpart of the 13,000 13,000 5,663 - - -
proposed Infres Projects: Construction of 16.77
kilometer FMR connecting 3 interior barangays to
the main road, namely Brgy Kandalakit, A-et and
Mabini, funded by Department of Agriculture with a
total project cost of P36.9 million
Can-avid MDFO To finance the LOGOFIND Project (Public Market 18,381 13,532 1,316 4,849 4,849 -
and River Protection Project)
LBP To finance the Local Equity to the Construction of 14,921 10,840 1,665 4,081 4,081 -
Can-avid FMR under InFREs Project
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Dolores MDFO Construction of Water System Level III 28,524 - 2,289 28,524 54,383 14,834 Difference for reconcilliation of City
Accountant
MDFO River Bank Development 15,511 5,149 13,996 10,361
LBP Car Loan 978 314 54 664
Oras LBP For the construction of Integrated Public Market & 20,271 20,271 20,271 - Initial release March, 2018
Transport
Arteche DBP Equity to the Construction of Arteche FMR under 18,200 1,706 220 569 569
InfRES Project
Province of Leyte Land Bank of the Philippines Omnibus Team Loan Facility with LBP-To fund 450,507 45,255 13,116 147,079 148,255 -
various Public Infrastructure Projects in the
Province of Leyte
Domestic (Miscellaneous), this account has 138
remained dormant in the books since 1992
DOST RO8 re: Project for lctd based SME's in 1,038
Region 8
City Gov't of Tacloban no data available 506,569 506,569 No Report Submitted
Carigara no data available - 303 (303) for verification and adjustment
334
Barugo NAFC To acquire the Farm Level Grain Facility Center 4,000 4,000 - 2,400 2,400 -
Dulag Development Bank of the Construction of Two Units One Storey Public 12,980 1,623 275 4,868 4,868 -
Philippines Market Building
La Paz Land Bank of the Philippines Construction of New Public Market 24,470 1,760 558 17,280 17,319 (39) Error in recording
MacArthur Land Bank of the Philippines Water System Project 24,639 2,899 761 5,797 5,797 -
Mayorga None No Loans Acquired by LGU - - - - - -
Jaro Land Bank of the Philippines Construction of Jaro Sports Complex 37,000 37,000 1,619 31,257 31,257 -
Development Bank of the Construction of Two (2) Storey Commercial 21,546 21,546 1,367 21,546 21,546 -
Philippines Building - Public Market
Municipal Development Fund Construction of Flood and Erosion Control Dike 20,503 20,503 3,406 13,658 13,658 -
Office (MDFO) and Construction of Irrigation Mini-Dam and
Canal
Tanauan Philippine Veterans Bank Tanauan Public Market Rehabilitation 42,385 37,090 10,419 5,295 5,295 -
Pastrana no data available 10 10 No Report Submitted
LGU Julita MDFO Construction of WS Level III 16,479 1,326 319 10,977 10,977 -
Land Bank of the Philippines Installation of Modular Steel Bridge 16,200 1,186 489 4,212 4,212 -
LGU Tolosa Land Bank of the Philippines Purchase of Lot 8,262 - - 8,262 8,262 -
DBP Purchase of Lot 5,000 357 274 4,375 4,375 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Baybay City DBP Ormoc Branch Construction of New Baybay City Hall 195,749 - 2,519 195,749 195,749 -
Merida LBP Ormoc Branch Construction of Merida Public Market 17,000 9,481 8,327 7,519 7,519 -
Albuera LBP Ormoc Branch Development of Level III Water Supply 60,000 42,157 35,794 17,843 17,843 -
Inopacan LBP Feasibility Study-Upgrading Water System 2,000 2,000 181 (431) (431) Unrecorded payments due to absence of
credit memo.
DFO-MDFO CBRMP 3,489 3,489 4,534 - (92) (92) Difference between LGU and MDFO SL
DBP Multi-purpose Building 8,922 4,238 3,156 4,684 4,684 -
DBP Upgrading of Inopacan Water System 28,125 - 2,899 28,125 28,125 -
Javier MDFO Water System 77,500 - 27,989 77,500 77,500 Non current portion of Loans Payable
Mahaplag MDFO Community-Based Resource Management Project 11,768 - - 5,537 97,120 (5,433) Difference for reconcilliation/ verification of
(CBRMP) the accountant.
Department of Finance Construction of Cut-off Channel and River Control 46,800 - 2,141 46,800
335
Construction of Municipal Building 28,496 - - 27,737

Municipal Eco-Tourism and Economic Enterprise 28,458 4,793 1,929 22,065
Development Project
MDFO Community-Based Resource Management Project 4,108 414
(CBRMP)
Calubian LBP LGU Equity FRM Petrolio-Villanueva 10,000 2,084 1,252 7,916 5,555 2,361 Erroneous charging of account - payment
from General Fund to LGU Equity and
erroneous charging of account to Interest
Expense (Necessary Adjusting Entries will
be made in CY 2019
Tabango LBP Construction for the Improvement and 43,226 21,918 22,542 21,308 21,906 (598) Difference for reconcilliation of the
Rehabilitation of Tabango Level III Water Supply accountant. Necessary AJE will be made in
System 2019.
Villaba DBP Rehabilitation and expansion of Villaba 49,500 25,691 15,963 23,809 23,809 -
Waterworks System
San Isidro LBP New Public Market 25,600 17,723 428 7,877 7,877 -
New Public Market 3,854 3,469 43 385 385 -
Purchase of Heavy Equipment 2,700 1,382 72 1,318 1,318 -
Purchase of Toyota Pick-up 1,683 541 66 1,142 1,142 -
Purchase of Toyota Grandia 2,117 627 86 1,490 1,490 -
RHU Expansion 11,500 359 548 11,141 11,141 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
San Isidro DOF - MDFO ARCP Project Equity 6,906 241 196 6,665 6,665 -
Construction of New Municipal Hall 34,591 - 1,296 34,591 34,591 -
NHA Development of Housing Lot 4,506 - 4,506 4,506 -
Bato DBP(Maasin City) Construction of New Public Market 44,996 23,363 19,400 21,632 21,632 -
1 unit Backhoe 5,839 973 445 4,866 4,866 -
3 units Dumptruck 9,660 1,725 701 7,935 7,935 -
1 unit Service Vehicle 2,000 333 143 1,667 1,667 -
Hilongos MDFO Acquisition of Four Units Heavy Equipment 14,365 639 962 13,726 13,726 - Reported under Loans Payable-Foreign
Land Bank of the Philippines Construction of Hilongos Commercial Center 30,000 17,308 19,498 12,692 12,692
PRDP-LGU Equity 10% FMR Barangays 12,822 - - 12,822 12,822 -
Concepcion to Hampangan Road
336
Matalom Land Bank of the Philippines Expansion of Matalom Waterworks System 11,388 9,637 197 1,751 1,751 For reconcilliation of the Accountant
MDFO-DOF Support Fund Facility Project 10,955 6,203 478 4,751 4,751 -
LBP Rehabilitation of Mun. Hall 26,920 - 1,591 26,920 26,920 -
MDFO CBRM 4,975 4,975 - - -
Isabel DBP Refinance of Previous Public Market From Ports 46,300 30,984 5,043 15,316 15,316 -
Construction of Inetgrated Transport Terminal 44,000 9,831 10,164 34,169 34,169 -

Finance Construction of Bulk Water Project 105,000 20,541 10,164 84,459 84,459 -
Refinance of Arrears 5,677 5,677 10,164 - - -
Palompon LBP Rehabilitation of Water System 89,000 33,469 10,164 55,531 55,531 -
58,000 4,350 10,164 53,650 53,650 -
Provincial Government of Leyte Rehabilitation of Water System 8,000 6,000 10,164 2,000 2,000 -
Matag-ob DBP Solar Powered Street Lights 6,420 654 10,164 5,766 5,766 -
Naval LBP-Naval Construction of Drainage Canal, Caneja St., 6,000 5,558 -
Naval, Biliran
Province of Biliran MDFO Sea Walls and Eco Park 7,500 3,783 6,589 3,438 3,438 - Reported as Notes Payable in AFR.
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Biliran MDFO Rehabilitation and Expansion of Biliran Provincial 17,923 4,901 9,705 12,528 12,528 -
Hospital
Enhanced Fiscal Management through 45,000 6,649 6,649 -
Computerization Program
Biliran Resettlement Project in Brgy. Larrazabal, 8,068 1,346 - 6,723 6,723 -
Naval, Biliran
Rehabiliation and Upgrading of the Biliran 29,532 8,725 275 19,166 19,166 -
Provincial Sports Complex
Cabucgayan MDFO Improvement of Cabucgayan Waterworks System 7,247 1,786 1,591 4,566 4,566 -
and Procurement of Goods
Kawayan LBP Watersystem 17,000 1,271 334 4,766 4,766 -
Culaba LBP Improvement of Culaba Water System 19,445 794 629 18,651 18,651
Province of Northern Landbank of the Philippines Construction of Santander E. Duran Road Bobon 47,229 3,826 1,588 43,403 43,403 - -
Samar (LBP) Package I
Construction of Santander E. Duran Road Bobon 38,659 1,440,286,.98 1,867 37,219 37,219 - -
337
Package II
Construction of Libas-Villa-Cabacungan Road 58,290 2,476,596,.39 2,830 55,813 55,813 - -
Phase IV (Lavezares and Allen)
Rehabilition/Concreting of Cal-igang-New Rizal- 113,007 2,091 4,298 110,916 110,916 - -
Salvacion-Bocsol-Guba FMR Catarman
Rehabilition of San Roman-Acedillo Road 7,635 1,070 190 6,565 6,565 - -
Segment, Victoria
Road Rehabilition/Concreting of Libertad-San 29,840 285,394,.58 1,105 29,555 29,555 - -
Roman Road, Victoria
Road Rehabilition/Concreting of San Miguel- 9,765 50 255 9,715 9,715 - -
Pasabuena Road Segment Victoria
Construction of Brgy. Eco-Flormina-Sta. Catalina 33,961 No data 1,341 33,961 33,961 - -
FMR, Mondargon submitted by the
Construction of Brgy. De Maria-Cahicsan FMR, 19,181 audit team 641 384 18,540 18,540 - -
Mondragon
Concreting of Portion of San Miguel and Avelino 6,795,,498,.65 108 170 6,687 6,687 - -
streets, Brgy. Oriental I and II, Gamay
Construction of Riverbank Flood Control Gamay 38,510 200,298,.22 1,920 38,309 38,309 - -
Improvement of Dao-Bagong Sabang-Tubugdanao 75,694 2,693 3,501 73,001 73,001 - -

FMR including 12LM RCDG San Jose
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Northern Landbank of the Philippines Construction of Multipurpose Building/Evacuation 10,793 1,244 213 9,549 9,549 - -
Samar (LBP) Center, Brgy. Bugko,Mondragon
Construction of Multipurpose Building/Evacuation 10,745 no data available 241 10,745 10,745 - -
Center, Brgy. Chitongco, Mondragon
10,813 290 10,813 10,813 - -
Construction of Batag Island Circumferential 84,766 1,091 3,727 83,674 83,674 - -
Road,Package 1
Construction of Batag Island Circumferential 55,651 376 2,268 55,276 55,276 - -
Road,Package 2
Construction of Batag Island Circumferential 48,014 2,314 2,401 45,700 45,700 - -
Road,Package 3
Irawan Viena Maria FMR Catubig 21,983 271 1,099 21,712 21,712 - -
Capul LBP-Calbayog City Construction of Municipal Building 5,195 577 590 866 1,456 590 Difference was due to interest expense and
338
GRT previously recorded as part of Loans

Payable
Catarman LBP-Calbayog City Con'st. of Two-storey Commercial Building 59,381 37,688 20,209 21,733 21,693 40 Difference was due to non recording to the
part of the book
Improvement & Con'st. of Additional Storey 38,000 12,115 5,755 25,885 25,885 0
Commercial Building
Laoang National Housing Authority To Provide Housing Assistance to Urban poor 3,100,00.00 3,100 4,720 4,066 - 4,066 Difference for reconcilliation of the
families needing resettlement assistance and accountant.
homeless residents of the locality
Municipal Development Fund Expansion of the Laoang Integrated Enterprise 53,582 53,582 23,589 7,445 7,445 - -
Terminal Complex
Pambujan Development Bank of the Construction of Two Storey Executive Building 24,405 18,507 10,525 5,898 5,898 - Maturity on May 21, 2021
Philippines
MDFO/BLGF Livelihood ECO-Tourism and Infrastructure 2,783 2,186 3,324 597 597 - Maturity on June 2020
Support Facilities
Biri Municipal Development Fund Reconstruction of Biri Municipal Building 13,405 4,771 2,359 6,276 5,704 571 Balance for Interest
Office
Farm to Market Road 19,888,,481.37 2,837 4,257 12,795 9,909 2,886 Balance for Interest
Catubig Municipal Development Fund HCAAP Water Supply System 7,299 4,052 7,513 3,246 3,246 - -
Office (MDFO)
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Gamay DBP,Catarman Completion of Multi-Purpose Building and 19,980 7,203 4,868 12,777 12,777 - -
Construction of Perimeter Fence
Municipal Development Fund Construction of Gamay Integrated Land Transport 26,149 1,031 4,182 25,118 25,118 - -
Office Terminal and Acquisition of Lot
Municipal Development Fund Expansion of Gamay Integrated Land Transport 33,391 - 578 33,391 33,391 - -
Office Terminal
Palapag Department of Finance-MDFO Support Facility Fund 1,301 179 28 812 12,500 (11) Difference for reconcilliation of the
accountant.
LBP, Calbayog, Samar Water System Level III 34,272 848 185 6,016
DBP, Catarman, N. Samar Purchase of dumptruck and Backhoe 5,930 49 31 5,683
Las Navas MDFO BAWASA-HCAAP 4,499 2,498 4,349 2,001 1,816 185 For reconciliation
Mapanas Land Bank of the Philippines, Construction of River Control 2,850 2,058 1,163 792 792 - -
Catarman Branch
339
City of Calbayog PDIC Restructured Loan 72,246 54,743 24,260 17,503 17,503 -
DBP - Catbalogan Sports Complex 66,431 64,355 28,512 2,076 2,076 -
Sanitary Landfill 48,122 33,418 34,946 14,704 14,704 -
Extra Works on SLF 4,812 3,342 2,500 1,470 1,470 -
LBP - Calbayog Lot Purchase for Bus Terminal 25,000 22,368 10,548 2,632 2,632 -
GIS Project 10,000 8,684 4,300 1,316 1,316 -
Backfilling of Bus Terminal/ Public Market 43,000 37,342 16,582 5,658 5,658 -
Construction of Calbayog Convention Center 28,350 23,612 12,362 4,739 4,739 -
Construction of Bus Terminal 27,300 22,646 11,400 4,654 4,654 -
Construction of Public Market 107,500 89,197 45,401 18,303 18,303 -
Drainage for BT/PM 16,600 13,825 7,050 2,775 2,775 -
Reimbursement Loan 41,500 32,163 17,495 9,338 9,338 -
Site Development 67,000 54,502 22,770 12,498 12,498 -
DBP - Catbalogan Road Network - Brgy. Basud 49,997 10,417 8,655 39,580 39,580 -
Road Network - Brgy. Trinidad 44,990 12,323 10,077 32,666 32,666 -
Aguit-itan Development Project 89,991 8,499 15,073 81,492 81,492 -
City of Catbalogan DBP Computer system 34,004 12,437 9,272 21,567 21,567 -
DBP Lot purchase-Brgy. Payao 120,225 20,038 17,065 100,187 100,187 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
City of Catbalogan Philippine Business for Social Septage Management Porgram 4,500 - - 4,500 4,500 -
Progress
Almagro LBP Construction of Farm to Market Road from Brgy. Financial Statements and Bank Documents
Poblacion to Brgy. Costa Rica not submitted yet.
Basey LBP Construction of the Shoreline Protection/Sanitation 19,000 2,270 693 4,540 4,540 -
and Site development at Trese Martirez St., Brgy.
Baybay to New Road Bridge -Brgy. Palaypay
DBP LGU-Equity-ARCP 2 , Construction of Cogon- 22,172 2,464 1,094 9,854 9,854 -

Cancaiyas -Villa Aurora Farm to Market Road
(5.947 kms.)
Rehabilitation/Upgrading of Basey Farm to Market 8,128 903 386 3,387 3,387 -
Road
Completion of Biga Bridge in Sitio Biga, Brgy. 4,953 571 245 2,143 2,143 -
Mabini
340
Calbiga DBP LGU Counterpart for construction of FMRs under 9,483 6,756 Data not 2,727 2,727 -
the DAR ARCP 2 projects available
MDFO LGU counterpart for the construction of Upland 6,267 563 2,355 5,704 5,704 -
Potable Water System II under the DAR ARCP 2
projects
LGU counterpart for concreting of FMR under the 9,528 856 1,515 8,672 8,672 -
DAR ARCP 2 projects
Daram DBP Equity share of ARCP 2 Projects 9,650 1,259 25 - - -
Purchase of Heavy Equipment 22,850 3,264 3,834 3,834 -
BLGF CBRMP Project 3,511 3,511 3,511 -
Marabut LBP LGU Counterpart - InFRES 2 4,500 2,500 1,438 2,000 2,000 -
MDFO LGU Counterpart - ARCP 2 3,101 941 399 2,161 2,031 130 Erroneous posting. For issuance of AOM
Motiong DBP Acquisition of 1 unit heavy equipment (backhoe- 11,399 8.956,495.68 #252,749.77 2,443 2,443 0 Recorded loan was P11,399,000.00 only
loader) (for Adjustment)
LBP Construction of Level III Water Supply System 29,445 24,834 22,364 4,612 5,378 (766) Unreconciled Balance (for AOM)
Pagsanghan LBP- Tacloban Lending Center Construction of Farm-to-Market Road 1,890 1,313 846 578 578 -
3,780 2,603 1,309 1,177 1,177 -
1,148 736 335 412 412 -
LBP- Samar Lending Center BUB- Day Care Center 400 19 44 381 381 -
FMR- Concreting of Pagsanghan to Caloloma 337 3 28 334 334 -
Road
1,500 14 109 1,486 1,486 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Pagsanghan LBP- Samar Lending Center 185 2 12 184 184 -
225 2 12 223 223 -
Construction of Evacuation Center 118 5 10 113 113 -
366 17 26 349 349 -
224 10 14 214 214 -
79 4 4 75 75 -
Pinabacdao DBP LGU Counterpart for Construction of FMRs under 12,765 10,460 2,964 2,305 2,305 -
the DAR ARCP 2 Projects
San Jorge DBP To finance the acquisition of four units Heavy 23,423 3,346 1,247 18,683 18,683 -
Equipment (two unit six- wheelers dump truck, one
mini fire truck, and one unit backhoe loader)
San Sebastian LBP Construction of water system 15,000 1,306 375 1,959 (344) 2,303 The amount deducted from the loans
payable account might have included the
341
interest expense, hence the negative

balance
Sta. Margarita LBP Construction of Farm to Market Road from Brgy. 22,428 2,660 565 3,990 3,990 -
Cinco to Brgy. Bana-ao
Sta. Rita LBP Construction of Level III Water System 56,943 27,781 2,898 29,163 29,350 (187) Prior years’ postings – for further
verification. Interest for CY 2018 only
DBP Const4ruction of Farm to Market Roads 79,600 10,449 4,403 69,150 69,097 54 Erroneous recording in August, 2018. For
adjustment. Interest for CY 2018 only
Sto. Niῆo LBP Acquisition of Heavy Equipment 13,520 1,770 92 322 322 0 For Adjustment. Amount represents bank
charges erroneously deducted from the
Loans Payable Account.
Talalora LBP Continuance of Water System 3,450 1,832 732 2,523 2,523 -
Acquisition of Heavy Equipment 10,316 841 306 8,399 8,399 -
Villareal MDFO Detailed Engineering 5,699 2,621 2,772 2,927 - 2,927 Not reflected in the FS No Disclosure in the
Notes to FS
Construction of Water Supply System 11,154 11,154 11,154 -
Province of Southern DBP To finance the purchase of additional units for 10,000 5,167 3,765 4,833 4,833 -
Leyte Computer -aided classroom Instruction System
Improvement of Farm to Market Roads &, 159,939 108,208 17,697 51,731 51,731 -
Construction & Improvement of Prov'l Roads
To Finance acquisiton of various heavy Equipment 29,700 9,405 4,632 20,295 20,295 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Southern DBP Computer -aided classroom, instructional 29,872 19,666 10,542 10,206 10,206 -
Leyte system/Cons. Of school buildings
Construction of Two-Storey Hospital Building 30,000 2,917 14,101 27,083 27,083 -
Phase IV
Phase III
Rehabilitation/improvement of various pro'l road: 145,285 7,062 14,051 138,222 138,222 -
a)Bagtica-Lonoy-Tigbawan-Maujo Road b)San
Vicente-Hilaan Road c) Cambite-Rizal Road
LGU Equity on PRDP (I-BUILD) project re: 22,914 - 2,476 22,914 22,914 -
Rehab/Improvement of San Roque-Bahay FMR w/
342
3 Bridges, Liloan, So. Leyte

LGU Equity on PRDP (I-REAP) Projects 1,399 - 129 1,399 1,399 -
City of Maasin Dev. Bank of the Phil. Proposed Maasin City College - 3rd Floor, Brgy. 55,558 926 613 25,073 25,073
Tunga-tunga ; Construction of 21 units Carenderia
and 22 units fruitstand at Brgy. Tunga-tunga ;
Improvement of City Hall Building at Brgy. Tunga-
tunga
Macrohon DBP – Maasin Development of Macrohon Water works system 44,000 29,567 1,724 14,433 14,433 -
Limasawa LBP Maasin Acquisition of Waterworks System 5,700 713 380 4,988 4,988 -
Construction of Shoreline Protection 5,000 469 339 4,531 4,531 -
Liloan DBP Development of Water works System 23,046 20,417 17,767 2,629 2,629 -
San Francisco DOF-MDFO Construction of San Francisco Watersystem (Year 7,545 873 329 2,083 2,083 -
2006)
LBP Purchase of LCE Municipal Vehicle- Nissan Xtrail ( 1,600 229 7 - - -
Year 2011)
DOF-MDFO Construction of Integrated Bus Terminal with 20,160 586 605 19,574 19,574 -
Market Stall
Pintuyan MDFO Rehabilitation and Expansion of Level III 16,666 1,029 910 15,144 15,144 -
Waterworks System
San Ricardo LBP Construction of Bus Terminal 8,600 1,075 417 3,225 3,225 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Padre Burgos LBP Provision of Potable Water 19,726 1,517 1,106 9,484 9,484 -
DBP Improv/rehab of Public Market, Const of Market 16,074 112 1,152 15,962 15,962 -
tiendas, wet market & acq of lot
MDFO-DOF Construction of Municipal Hall 32,000 14,951 14,951
Tomas Oppus Millenium Development Goals Construction of Municipal Waterworks System LIII 37,024 2,766 1,607 24,695 24,657 39 Erroneous recording of the breakdown of
Fund installment payment
Sogod LBP Integrated Public Mkt. 47,000 5,191 2,399 2,215 2,215 -
INFRES FRM 12,000 1,362 629 898 898 -
DBP Const. of MP Bldg. II 2,850 1,953 1,343 1,147 1,147 -
Const. of MP Bldg. I 25,650 1,343 149 6,316 6,316 -
Equity to PRDP 3,057 340 157 2,675 2,675 -
Solid Waste Mngt.Program 14,315 1,617 747 9,199 9,199 -
Libagon LBP, Sogod, So. Leyte Development of Libagon Waterworks System 21,313 1,639 454 3,279 3,279 -
Construction of Commercial Building Phase I 9,916 1,107 338 3,599 3,599 -
343
Construction of Commercial Building Phase II 14,992 1,666 740 8,745 8,745 -

Saint Bernard DOF-MDFO Refinance Outstanding Loan obligation with LBP 41,807 15,612 2,736 26,195 26,195 -
for the const. of New Town Center
Hinundayan MDFO Expansion and Rehabilitation of Hinundayan 21,484 4,037 6,603 17,447 17,605 157 The outstanding balance represents
Waterworks System balance from MDFO as of 12/31/18, the
difference of P157,225.59 needs for
reconciliation of records with the ledger of
the agency against the MDFO ledger.
Hinunangan DBP Rehabilitation /Upgrading of Waterworks System 42,872 16,033 21,588 26,839 26,839 -
Malitbog DBP Construction of Malitbog Diagnostic and 37,152 4,136 1,882 22,402 22,402 -
Laboratory Clinic
Bontoc MDFO Construction of Municipal Building 23,400 23,400 135 - - -
LBP Purchase of Heavy Equipment 19,949 1,324 1,150 16,815 16,815 -
Acquisition of Heavy Equipment 14,950 2,990 588 7,475 7,475 -
Construction of Passenger Terminal and 27,984 315 578 16,863 16,863 -
Commercial Building
Anahawan LBP Landbank of the Philippines Tacloban Lending 6,215 478 113 956 956 Difference for reconcilliation of Accountant
Center
21,697 2,411 971 11,451 11,451
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Anahawan LBP Landbank of the Philippines Tacloban Lending 1,980 220 89 1,045 1,045 Difference for reconcilliation of Accountant
Center
3,200 356 143 1,689 1,689
REGION IX - ZAMBOANGA PENINSULA

Province of Zamboanga PVB Refinance/take out of the LGU's existing 50,000 45,833 13,626 4,167 4,167 -
del Sur Loan with Land Bank 43,042 43,042 12,711 - - -
20,000 18,333 5,451 1,667 1,667 -
20,000 18,333 5,451 1,667 1,667 -
20,000 18,333 5,451 1,667 1,667 -
20,000 18,333 5,451 1,667 1,667 -
10,000 9,167 2,725 833 833 -
10,000 9,167 2,725 833 833 -
10,000 9,167 2,725 833 833 -
344
1,880 1,724 512 157 157 -

Refinance/take out of the Bonds of the 50,000 38,889 14,765 11,111 11,111 -
LGU with LBP 50,000 38,889 14,765 11,111 11,111 -
37,847 29,437 11,176 8,411 8,411 -
Refinance/take out of the LGU's existing 50,000 45,798 13,318 4,202 4,202 -
Loan withDBP 50,000 45,798 13,318 4,202 4,202 -
50,000 45,798 13,318 4,202 4,202 -
8,687 7,957 2,314 730 730 -
45,008 45,008 8,475 - - -
50,000 44,444 13,909 5,556 5,556 -
50,000 44,444 13,909 5,556 5,556 -
25,643 22,794 7,133 2,849 2,849 -
24,357 21,650 6,667 2,706 2,706 -
Partial availment ofTranche 1 13,950 13,950 3,729 - - -
Partial availment of Tranche 11 46,933 42,921 12,222 4,011 4,011 -
Partial availment of Tranche 111 5,118 3,964 1,477 1,153 1,153 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Zamboanga PVB To finance the construction of the 25,080 15,236 6,189 9,845 9,845 -
del Sur
Various priority projects of the LGU 11,293 6,587 6,880 4,705 4,705 -
2,359 1,433 566 926 926 -
23,672 14,380 5,454 9,292 9,292 -
12,486 7,585 2,765 4,901 4,901 -
38,974 22,735 8,924 16,239 16,239 -
15,590 9,094 4,911 6,496 6,496 -
2,296 1,395 477 901 901 -
2,265 1,376 468 889 889 -
9,036 5,489 1,852 3,547 3,547 -
30,246 17,644 4,593 12,603 12,603 -
345
14,148 8,595 2,853 5,553 5,553 -

Const. of FMR,Sitio Miswe-Camagong Rd. 4,980 2,866 909 2,114 2,114 -
Const. of FMR,Canunan-San Pablo Rd. 19,372 11,148 3,538 8,224 8,224 -
Completion of Oval Drainage 417 232 72 184 184 -
Completion of Oval Bleacher 650 363 112 287 287 -
Construction ZSMC-Medical Arts Bldg. 3,658 2,041 631 1,617 1,617 -
Concreting of Prov'l. Gov't. Center Road 1,557 869 269 688 688 -
Construction of Olympic Size Swimming Pool 2,306 1,287 398 1,020 1,020 -
Construction of Extension Pharmacy Bldg 1,057 590 182 467 467 -
Construction of Sitio Camagong Road 23 13 4 11 11 -
Construction of Canunan-San Pablo Road 7,113 3,847 1,239 3,266 3,266 -
Construction of ZSMC-Medical Arts Bldg 4,270 2,321 698 1,949 1,949 -
Construction of ZSMC-Medical Arts Bldg 2,955 1,404 368 1,551 1,551 -
Construction of Canunan-San Pablo Road 13,828 2,716 610 11,112 11,112
To finance the Modernization and
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Zamboanga PVB Expansion of th ZSMC
del Sur
1)Completion of ZSMC 13,985 3,311 10,463 10,674 10,674 -
2) Completion of ZSMC 23,308 5,519 15,707 17,789 17,789 -
3)Acquisition of Generator Set 8,055 1,907 4,688 6,148 6,148 -
4) Acquisition of Medical Equipment 35,668 8,446 20,370 27,222 27,222 -
5) Acquisition of Generator Set 895 212 492 683 683 -
6) Const. of New Medical Arts Center Sect. 1 4,439 1,051 2,203 3,388 3,388 -
7)Acquisition of Medical Equipment 3,963 938 1,967 3,025 3,025 -
8)Acquisition of of 2 units Elevator 3,960 938 1,966 3,022 3,022 -
9)Completion of ZSMC 9,323 2,208 4,454 7,116 7,116 -
10)Const. of New Medical Arts Center Sect.1 7,398 1,752 3,534 5,646 5,646 -
346
11)Const. of New Medical Arts Center Sect. 1 2,959 701 1,170 2,258 2,258 -
12) Acquisition of 2 units Elevator-Full payment 440 97 176 343 343 -
Province of Zamboanga Department of Interior and Construction/Improvement of Rural Roads and 30,749 1,025 - 29,724 29,724 0
del Norte Local Government Bridges (Package 50-A)
LandBank of the Philippines- Take-out Loan from Philippine Veterancs Bank 460,780 127,994 75,785 332,785 281,588 51,198 Difference for reconcilliation of Accountant
Dipolog City (PVB)
Municipal Development Fund Purchase of Heavy Equipment 322,670 36,257 9,363 286,412 286,412 (0)
Office - Department of Finance
Construction of Multipurpose Evacuation Center 30,967 - 859 30,967 30,967 -
(MDFO-DOF)
Construction of Level II Water Supply System 18,524 - 346 18,524 18,524 -
Construction of Hanging Bridges 14,364 - 429 14,364 14,364 -
Province of Zamboanga Development Bank of the Partly to finance the construction of the Provincial 199,519 22,303 1,112 11,151 11,151 -
Sibugay Philippines, Ipil, ZSP Government Center, Power House and Acquisition
of Power Equipment; shall also be available for
Domestic Letter of Credit
Development Bank of the Refinance existing loans with the PNB 322,722 32,277 10,810 193,663 193,663 -
Philippines, Ipil, ZSP amountingto P61,617,579.85 and PVB amounting
to P261,154,420.15 including the corresponding
prepayment penalty
Development Bank of the Finance acquisition of various brand new heavy 123,930 1,475 522 122,455 122,455 -
Philippines, Ipil, ZSP equipment
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Zamboanga Philippine Veterans Bank – LOAN TERM FACILITY I - Finance the 63,915 4,500 448 3,750 3,750 -
Sibugay Zamboanga City construction and design of the Provincial Hospital
Philippine Veterans Bank – LOAN TERM FACILITY II 1,512 14 3 728 728 -

Zamboanga City **funding the construction of bridges 7,626 71 14 3,672 3,672 -
**funding the repair/rehab of provincial roads 3,029 28 6 1,458 1,458 -
(District 1 & 2)
**funding the construction/repair of school 3,037 28 6 1,462 1,462 -
buildings
**funding the road concreting project (Mabuhay- 4,672 43 9 2,250 2,250 -
Talusan road)
**funding the construction of the Zamboanga 7,870 73 14 3,789 3,789 -
Sibugay Medical Center (Phase 1)
**funding the road concreting project (Mabuhay - 39,655 367 73 19,093 19,093 -
Olutanga)
347
**repair of Provincial Roads 2,210 20 4 1,064 1,064 -

**repair of School Buildings 6,616 61 12 3,185 3,185 -
**construction of bridges 44,931 416 82 21,633 21,633 -
**road concreting project 13,830 146 29 7,570 7,570 -
**construction/repair of school building 10,183 107 21 5,574 5,574 -
**road concreting project 17,251 240 47 12,459 12,459 -
**medical center phase I 1,845 26 5 1,352 1,352 -
5,805 89 18 4,644 4,644 -
City of Dapitan LBP DIPOLOG CITY Take out loan outstanding from PNB Dipolog City 253,455 73,924 44,123 179,531 179,531 -
City of Dipolog DOF - MDFO (PREMIUMED I Construction of Dipolog City Public Market, Solid 47,500 46,407 incomplete data 1,093 1,093 (0)
& II) Waste Mgt. and Construction of Feeder Port
DOF - MDFO LOGOFIND I - Seawall Protection and Foreshore 23,283 21,424 27,657 1,859 1,859 -
Development
LOGOFIND II - Construction of Seawall and 29,855 18,313 27,624 11,542 11,542 -
Foreshore Development Phase II
Land Bank of the Philippines Dipolog City Multi-Purpose Sports Complex 203,800 121,139 84,341 82,661 82,661 -
Dipolog City Barra-Minaog Bypass Road 10,000 5,385 4,100 4,615 4,615 -
Construction/Improvement ofDipolog City Hall 26,510 - 182 26,510 26,510 -
Building
Improvement of Dipolog City Plaza Magsaysay 4,350 - 57 4,350 4,350 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
City of Dipolog Land Bank of the Philippines Acquisition of Brand New Heavy Equipment 99,974 - - 99,974 99,974 -
City of Pagadian DBP 5-storey (C3) with basement 322,289 322,289 11,216 171,941 (171,941) For reconciliation of the accountant
Completion of C3 200,000 66,833 8,216 133,167 133,167 - -
DA-ACEF ACEF Loan 229 - - - -
DBP Regional Center- Balintawak 70,000 16,340 1,142 53,660 53,660 - -
Heavy Equipment 120,000 9,252 4,093 110,748 110,748 - -
Sidewalk 60,000 51,309 303 8,691 8,691 - -
Boulevard 150,000 55,537 2,709 94,463 94,463 -
Aurora DBP Aurora Water System 38,757 5,408 2,624 33,349 33,349 - Original Currency represents the beginning
balance of the Loans Payable Account
while the amortization and interest
DOST Bioreactor 471 471 - - - - represent only for the year CY 2018
348
DBP Heavy Equipment 30,756 2,831 1,177 27,925 27,925 - Loan Granted in CY 2018
BAI Animal Industry 40 - - 40 40 - Original Currency represents the beginning
NEA Electrification 39 - - 39 39 -
represent only for the year CY 2018
Bayog JBIC/LBP To finance the rehabilitation of water system 15,000 1,154 226 1,731 577 1,154 Principal amount due for CY 2019 and
transferred to current liabilities of LGU
MDFO-LOGOFIND To finance the rehabilitation of river protection 7,618 1,113 101 - - - books
structure
DOST For the acquisition of bioreactor and plastic 833 - - (4) 19 (23) For adjustment in the books
shredder
MDFO-DMAF To finance the acquisition of Heavy Equipments for 54,000 6,068 1,575 47,932 41,681 6,251 Principal amount due for CY 2019 and
disaster preparedness prog transferred to current liabilities of LGU
MDFO-MDFP To finance the acquisition of Garbage Compactor 6,000 633 278 5,367 4,704 books
663 Principal amount due for CY 2019 and
Truck for Solid Waste Mgt. Project transferred to current liabilities of LGU
books
Dimataling DBP 2 Units Dump Truck 3,938 563 154 1,609 1,609 -
1 Unit Road Roller 7,200 1,041 284 3,779 3,779 -
1 Unit Excavator 13,700 1,957 535 7,368 7,368 -
MDFO 1 Unit Farm Tractor 2,500 333 46 269 269 -
Water System 14,976 1,180 652 8,439 8,439 -
Dimataling LBP 1 Unit Backhoe Loader 7,012 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Dimataling LBP 1 Unit Grader 11,988 -
Dumalinao Philippine Veterans Bank loan buy out for the construction of IBT & Public 8,152 969 68 646 646 -
Market
Purchase of heavy equipment 34,954 2,091 34 - - -
Land Bank of the Philippines Purchase of heavy equipment 35,995 5,538 1,676 23,535 23,535 -
Dumingag Land Bank of the Philippines Construction of Public Market/IBJT 58,722 58,722 19,379 - -
Purchase 1 unit Grader 8,499 5,884 2,028 2,615 2,615
Purchase 1 unit Bulldozer 11,800 8,169 2,823 3,631 3,631
Development Bank of the Construction of Public Market Building 4 12,724 1,485 1,388 11,240 11,240
Philippines
Construction of DTTS Building 6,915 807 761 6,108 6,108
Josefina Land Bank of the Philippines Public Market 31,435 16,579 17,128 14,856 13,792 1,064 Subject for adjustment. The 1,064,313,70
was debited to Loans Payable-Domestic
instead to Notes Payable.
349
Office of the President Rehabiliation of Water System 1,000 - - 1,000 1,000

Kumalarang MDFO InFres FMR 3,798 1,261 3,365 2,537 2,376 161 Interest expense
MBUSSP-IBT 8,742 3,495 4,266 5,246 5,122 124 Advance payment
Refinancing Market & Heavy Equipment 16,669 6,226 1,225 10,462 10,191 271 Interest expense
Municipal Hall 19,152 - 414 19,152 19,152 -
Labangan LBP Purchase of 1 unit BN Motor Grader and 2 units 20,424 1,939 1,244 18,485 18,485 - Original Currency represents the beginning
BN 6 wheeler pump truck balance of the Loans Payable Account
Purchase of 1 unit BN Vibratory Carpenter and 1 14,486 411 14,075 14,075 - while the amortization and interest
unit Wheel Loader represent only for the year CY 2018. The
interest reflected is for both the loans
availed and paid during CY 2018.
Lakewood Philippine Veterans Bank Purchase of Heavy Equipment 35,000 23,659 6,723 11,341 11,341 -
Lapuyan LBP Rehabilitation of Water System Level III 14,981 2,217 - - - -
Purchase of 1 unit Veniere Articulated Backhoe 15,255 2,268 757 11,343 11,343 -
Loader
Purchase of 1 unit 6-Wheeler Dumptruck & 1 unit 14,742 2,347 729 10,962 10,962 -
Vibratory Compactor
Mahayag ADB thru LBP Construction of Municipal Building 11,593 11,370 2,968 223 223
MBUSSP Expansion of Malowas 27,965 15,740 26,881 12,225 12,225
NHA Housing Loan 2,443 1,666 1,138 777 777
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Margosatubig Logofind Water Supply System 18,236 1,772 1,280 8,111 8,111 -
HSRASP RHU Building and Medical Facilities 3,381 213 302 2,583 2,583 -
Molave, ZDS Land Bank of the Philippines Loan Water Work System 60,000 43,636 28,110 16,364 16,364 -
MDFO Loan Dumptruck 21,450 - 1,674 21,450 21,450 -
Ramon Magsaysay, ZDS Land Bank of the Philippines Construction of Gymnasium 19,500 15,871 7,654 3,629 3,629 -
Land Bank of the Philippines Purchase of Grader 9,778 6,519 3,548 3,259 3,259 -
Development Bank of the Construction and Development of Resort with 26,246 873 1,340 25,373 25,373 -
Philippines Amenities
San Pablo Land Bank of the Philippines Purchase of Heavy Equipment 25,920 19,938 8,387 5,981 6,096 114 for reconciliation
Sominot MDFO Sominot Public Market 15,659 1,091 818 14,568 14,568 - Original Currency represents the beginning
represent only for the year CY 2018
Tabina LBP Commercial Complex 20,940 2,700 449 865 865 -
350
Purchase Compactor 6,900 1,327 303 1,504 1,504 -

MDFO LOGOFIND 3,049 466 262 139 139 -
LBP Purchase of Grader 15,990 615 399 15,375 15,375 -
Purchase of Backhoe 7,980 7,980 7,980 -
Tambulig, ZDS Development Bank of the Purchase of Grader 14,800 6,871 2,219 7,929 7,929 -
Philippines
Development Bank of the 13 ROAD SEGMENT 22,870 8,684 2,564 14,186 14,186 -
Philippines
MDFO ARCP2 PROJECTS 30,323 881 6,079 29,442 29,442 -
Tukuran MDFO Infres Project 3,490 480 505 3,010 3,010 - Original Currency represents the beginning
LOGOFIND 239 110 14 128 128 -
PSF Presidential Social Fund (OTOP) 1,000 1,000 1,000 - represent only for the year CY 2018
MDFO Construction and Rehab of Public Market 49,486 2,177 49,486 49,486 -
Vincenzo Sagun DBP Acquisition of 2 units Heavy Equipment 16,650 2,850 569 4,750 4,750 -
President's Social Fund DTI Loan Payable 1,000 - - 208 208 - No previous record as to details; has been
carried since 2009
Rizal Land Bank of the Philippines - Construction of Rizal Municipal Multi-Purpose 18,000 10,354 4,927 7,646 7,646 -
Dipolog City Building
Polanco LBP- Dipolog City Construction of Municipal Building 29,300 23,566 11,734 5,734 5,734 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Sergio Osmena LBP- Dipolog City Const.of Public Market and Integrated Bus 62,800 37,007 incomplete data 25,793 25,793 -
Terminal
Rehabilitation of Water System at Venus and 3,828 3,828 incomplete data 0 0 -
Fertilizer Processing Plant
Const.of Public Market Annex 38,000 23,000 incomplete data 11,000 11,000 -
Katipunan Land Bank of the Philippines Construction of RORO Port 19,500 2,194 221 1,871 1,871 -
Construction of Public Market 16,933 409 8,986 8,986 -
Manukan Development Bank of the Philippines
Construction of Municipal Building 13,953 673 6 12,441 12,441 -
Construction of Bus Terminal 4,976 240 2 4,437 4,437 -
Manuel A. Roxas LBP Port Repair/Rehabilitation 7,098 887 70 222 222 -
351
Malacañang One Town One Product (OTOP) 950 950 950 -

Land Bank of the Philippines Purchase of Bulldozer 11,970 2,993 605 7,980 7,980 -
Construction of 2 storey Training Center (initial 900 100 55 767 767 -
release)
Construction of 2 storey Training Center (2nd 4,078 453 249 3,474 3,474 -
release)
Construction of 2 storey Training Center (3rd 879 99 55 762 762 -
release)
Jose Dalman LBP To finance purchase of heavy equipment 10,000 5,000 1,428 5,000 5,000 -
Sindangan PNB Construction of Sindangan Commercial Center 32,871 28,914 5,651 3,957 3,957 -
and Transport Terminal
Godod Land Bank of the Philippines To finance the purchase of 1 Unit Brand New 38,890 - 260 38,890 38,890 -
Hidromek Motor Grader Model MG330, 2 Units
Brand New Japan CBU Dump Truck Model
NPR75L, 1 Unit Brand New Sakai Vibratory Road
Roller Model SV620D, 1 Unit Brand New Kobelco
Crawler Type Hydraulic Excavator Model
SK135SR-2
Leon Postigo Municipal Dev't Fund Office- To finance the purchase of one (1) unit brand-new 11,145 8,406 1,732 2,739 2,739 -
Millenium Dev't Goals Fund Road Roller & one (1) unit Bulldozer
(MDFO-MDGF) Facility To finance the purchase of one (1) unit brand-new 6,360 4,112 1,322 2,248 2,248 -
Backhoe Crawler type with Hydraulic Breaker
DBP To finance the construction of Multi-purpose Bldg 25,745 - 594 25,745 25,745
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Salug Land Bank of the Philippines To finance the purchase of one (1) unit brand-new 9,980 6,653 2,217 3,327 3,327 -
Backhoe
Land Bank of the Philippines To finance the purchase of Reconditioned Road 3,995 3,995 653 - - -
Roller/Vibratory Compactor, 6-wheelers Dump
Truck & Gen. Set
Liloy Land Bank of the Philippines Municipal Building 18,491 15,877 incomplete data 2,613 2,613 -
Land Bank of the Philippines Commercial Building 8,979 - - 8,980 8,980 -
Gutalac Amanah Islamic Bank Heavy Equipment 31,576 4,511 540 3,754 3,754 -
Philippine National Bank Hospital 3,300 330 518
Kalawit DBP - Ipil Grader 14,414 14,414 3,530 - - -
DBP - Ipil Dumptruck 4,590 4,590 1,189 - - -
Sibuco Municipal Gymnasium 27,559 incomplete data incomplete data incomplete data 5,379 -
352
LBP - Dipolog Municipal Building 7,960 incomplete data incomplete data incomplete data 1,108 -
LBP - Dipolog Sports Complex 2,998 incomplete data incomplete data incomplete data 12,068 -
LBP - Dipolog Brand New Heavy Equipment 53,450 incomplete data incomplete data incomplete data 48,848 -
Tampilisan Land Bank of the Philippines Tampilisan Water System Level III 45,299 18,933 9,049 26,366 26,366 - Current Portion of the Long Term Loan.
(LBP) Reported under Current Financial
Liabilities in the FS
Siocon DBP - Zamboanga City Branch Construction of two-storey Public Market and 59,988 4,999 3,858 51,656 51,656 - Presented as Non-current Liabilities
Integrated Land Transport Terminal
DBP - Zamboanga City Branch Acquisition of Heavy Equipment 29,907 4,307 1,246 16,151 16,151 - Presented as Non-current Liabilities
DBP - Zamboanga City Branch Loan Refinancing 8,165 2,722 86 - (9) (9) Unreconciled balance pertaining to prior
years. Issued with AOM as a result of audit.
Sirawai DBP - Zamboanga City Branch Construction of Municipal Hall Building 24,967 1,120 808 23,847 23,847 - Presented as partly Current and Non-
Currrent Liability of the LGU
DBP - Zamboanga City Branch Construction of Water Supply System Level III 6,746 - 139 6,746 6,746 - Presented as partly Current and Non-
Currrent Liability of the LGU
Alicia LBP-Buug Brach Const. of Farm to Market Road (MRDP) 10,400 1,217 111 507 507 -
LBP-Buug Branch Purchase of 1 unit Brand New Heavy Equipment 10,700 1,646 303 2,332 2,332 -
(Backhoe)
DBP-Ipil Branch Const. of Alicia Water System Level – III 59,765 - 2,480 59,765 59,765 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Buug Provincial Govt.- SEDIP School Building 2,215 1,973 32 242 242 -
Land Bank of the Phils. Purchase of Heavy Equipt. 31,612 30,396 10,917 1,216 1,216 -
MDFO Const. of Buug Mun. Hall 40,652 1,148 3,117 39,505 39,505 -
Imelda LBP Zambo.City Counterpart for FMR Project- First Tranche 20,000 11,508 7,304 8,492 8,492 -
LBP Pagadian Counterpart for FMR Project- Second Tranche 39,977 3,097 2,126 36,880 36,880 -
Ipil Land Bank of the Philippines – Loan from MDFO which was used as LGU 4,255 1,087 825 3,168 3,168 -
Ipil, ZSP Counterpart for construction of the farm to market
road in Brgy. Upper Pangi, Tenan, Logan and
Bacalan, Ipil
LBP-Ipil For the construction of Double “A” slaughterhouse 13,600 10,033 2,184 3,567 3,567
Construction of Ipil Commercial Center 45,000 26,546 421 18,454 18,454

(Pasalubong Center)
DBP Heavy Equipment Loan 17,102 10,261 509 6,841 6,841
353
DBP New Heavy Equipment Loan 49,990 1,666 946 48,324 48,324
Kabasalan Land Bank of the Philippines Construction of Municipal Gymnasium 13,026 9,167 3,859 - 0
Purchase of Heavy Equipment 18,971 14,066 4,906 - 0
Construction of New Commercial Building 21,278 11,949 9,330 22,928 19,060 3,869 Difference for reconcilliation of Accountant
Imelda LBP Zambo.City Counterpart for FMR Project- First Tranche 20,000 11,508 7,304 8,492 8,492
LBP Pagadian Counterpart for FMR Project- Second Tranche 39,977 3,097 2,126 36,880 36,880
Mabuhay LBP Counterpart for FMR Project-Third Tranche 2,760 2,658 24 102 102
Equity for FMR & Bridge Construction under DA- 3,060 2,947 27 113 113
PRDP Fund
DAR ARCP 2 For the Construction of Poblacion- 3,380 3,247 31 133 133
Malinao FMR (Counterpart) First Release
DAR-ARCP 2 Farm to Market Road Second 11,000 115 698 10,885 10,885
Release
Purchase of Rescue Vehicles (One Unit 4x4 1,050 120 63 930 930
Toyota Hilux & One Unit 4x2 Toyota Hilux)
For the Construction of Public Market-1st Release 3,500 401 209 3,099 3,099
For the Construction of Public Market-2nd Release 3,000 1,750 98 1,250 1,250
For the Construction of Public Market-3rd Release 1,823 209 100 1,614 1,614
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Mabuhay LBP For the Construction of Public Market-4th Release 1,823 209 100 1,614 1,614
For the Construction of Public Market-5th Release 2,430 253 120 2,177 2,177
Const. of Public Market-6th Release 1,822 190 90 1,632 1,632

For the Construction of Multipurpose Building - 1,500 172 85 1,328 1,328
First Release
Second Release
Third Release
Fourth Release
Fifth Release
354
Sixth Release
Const. of Multipurpose Building – 7th Release 3,600 254 202 3,346 3,346
For the Construction of Multipurpose Building-8th 4,500 317 250 4,183 4,183
release
For the Construction of Multipurpose Building-9th 5,100 360 295 4,740 4,740
release
Acquisition of Office Furniture & Equipment 4,290 277 224 4,013 4,013
Purchases of Brand New 6 wheeler Dumptruck; 4,185 193 177 3,992 3,992
Backhoe Loader; and Compactor Roller
To finance the acquisition of one (1) unit brand 4,997 807 244 4,191 4,191
new Hydraulic Excavator
Olutanga LBP-Buug To finance the acquisition of two (1) unit brand 20,297 20,297 43
new Grader, Vibratory Road Roller and Concrete
Sheet Pile Driver
Payao DBP-Ipil Purchase of Equipment 489 487 - 1 21,616 Difference for reconcilliation of Accountant
LBP-Buug FMR Balungisan-Guiwan 5,138 1,719 - 3,418
Purchase of Equipment – Vibrator/Compactor and 19,991 1,794 - 181,197
Excavator Backhoe
R.T. Lim AMANAH Const. of Public Market 1,134 873 261 2,175 11,604 4,300 Difference for reconcilliation of Accountant
AMANAH Heavy Equipment Loans-Dump truck 1,134 3,427 1,224 10,565
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
R.T. Lim AMANAH Heavy Equipment Loans no data available 148 Difference for reconcilliation of Accountant
QUEDAN COR no data available 3,015
Siay LBP-Ipil Branch Purchase of Heavy Equipment 52,836 3,816 7,925 41,095 41,095
4,249 661 640 2,948 2,948
Purchase of Multipurpose Vehicle 3,490 698 524 2,268 2,268
TALUSAN Land Bank of the Philippines To finance the construction of Municipal Building 12,580 8,709 394 3,871 3,871
Counterpart for FMR Project- First Tranche 29,970 1,537 1,408 28,433 28,433
To finance the acquisition of two (2) units 2,380 2,248 132 2 132 -
reconditioned 6-wheeler dumptruck
Titay LBP Lending Center Rehabilitation of San Antonio-Dalisay Farm to 6,000 5,222 72 778 778
Market Road
LBP Rehabilitation of Dalisay-Pulidan-Kipit Farm to 8,848 6,958 175 1,889 1,889
355
Market Road
Construction of Public Market 14,880 5,524 841 9,357 9,357
Construction of Bagsakan Center 16,943 6,290 957 10,654 10,654
Tungawan Amanah Islamic Bank IRA Monetization 187 187 6 0 0
MBUSSP Const of IBT & Public Market 15,019 1,078 1,030 13,941 13,941
DBP Loan - Heavy Equipment - Bomag & Grader 6,717 2,779 560 3,938 3,938
Loan on Water System Project- Condensed 37,144 3,482 2,821 33,662 33,662
Additional Loan - Water System (2.0M) 2,000 139 203 1,861 1,861
Additional Loan - Water System (10.0M) 10,000 694 724 9,306 9,306
Loan - Hydraulic Excavator, Dump Truck Grader 50,870 3,634 1,711 47,236 47,236
Additional Release of Loan- Water System 3,073 89 61 2,984 2,984

Loan for Drilling Machine ( Heavy Equipment) 11,998 152 61 11,846 11,846
REGION X - NORTHERN MINDANAO

Bukidnon None - - - - - -
Camiguin Land Bank of the Philippines Concreting of Various Provincial Roads 256,282 16,676 11,043 239,606 239,606 -
Lanao del Norte Municipal Development Fund Const.of 100 Bed Capacity Kapatagan Provincial 61,967 7,316 16,120 54,651 54,651 -
Office - DOF Hospital
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Misamis Occidental DBP Ozamis Fertilizer Subsidy 7,452 6,486 3,549 966 966 -
Philippine Veterans Bank Construction/Improvement of New Capitol Building 179,463 102,633 37,727 76,830 76,830 -
Construction/Improvement of Grand Stand w/ 948,185 55,718 21,884 39,097 39,097 -

Commercial Space and Classrooms
Misamis Oriental LBP Hospital Rehabilitation 1,427 1,042 385 5 5 -
1,058 778 280 4 4 -
5,406 3,947 1,459 20 20 -
4,011 2,924 1,087 - - -
1,805 1,315 490 - - -
4,253 3,112 1,142 37 37 -
2,874 2,098 776 10 10 -
2,954 2,157 797 11 11 -
2,168 1,583 585 8 8 -
356
2,450 1,789 661 9 9 -

1,170 854 316 4 4 -
886 647 239 3 3 -
LBP Heavy Equipment 94,621 66,805 27,815 5 5 -
26,064 18,400 7,664 - - -
Hospital Rehabilitation 7,166 4,885 2,281 - - -
8,161 5,950 2,211 - - -
Heavy Equipment 11,587 8,821 2,767 30 30 -
DBP Communication Equipment 54,897 40,480 14,417 5,256 5,256 -
BUTEL Communication Equipment 585 585 - 585 585 -
LBP Heavy Equipment 1 1 - 1 1 -
DBP Communication Equipment 129,605 52,317 77,288 (1,405) (1,405) -
Heavy Equipment 2,850 2,570 280 1,713 1,713 -
16,526 14,900 1,626 9,933 9,933 -
33,394 30,149 3,244 20,100 20,100 -
8,248 7,450 799 4,966 4,966 -
182,461 164,800 17,661 109,867 109,867 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Cagayan de Oro Land Bank of the Phil. (LBP) Kagay-an 5th Bridge 240,046 185,387 2,465 54,659 54,659 -
Flyover Projects 221,639 138,524 2,363 83,115 83,115 -

Gingoog LBP Construction of Public Market Building 114,300 73,959 45,512 40,341 40,341 -
Purchase of One (1) lot Brand New Trucks and 170,000 - 2,323 170,000 170,000 -
Construction Equipments
El Salvador Land Bank of the Phil. (LBP) Construction of City Gym and Government Center 112,824 - - 112,824 112,824 -
City Hall/Gov't Center 131,325 - - 131,325 131,325 -

Const. of City College 14,880 - - 14,880 14,880 -
Malaybalay LBP Construction of Public Market/Bus 125,805 84,676 71,677 41,129 41,129 -
Terminal/CommercialBuilding
Completion of Concreting and Widening of Farm- 330,469 25,421 31,128 305,048 305,048 -
To-Market Roads (Brgys. Simaya, San Martin,
357
Sinanglanan, Sto. Niǹo, and Apo Macote)
Valencia LBP Construction of Public Market 153,519 16,597 6,663 136,923 132,773 4,149 Taken up as “Other Payables” representing
current portion of long -term debt
Purchase of Heavy Equipment 13,201 10,561 417 2,640 0 2,640 Taken up as “Other Payables” representing
Purchase of Material Recovery Facility 24,300 5,207 954 19,093 18,225 868 Taken up as “Other Payables” representing
Rehabilitation of City Gymnasium 138,991 - 359 138,991 138,991 -

Purchase of ICT Equipment 7,902 - 176 7,902 7,902 -
Construction of City Plaza 20,100 - - 20,100 20,100 -
Iligan Land Bank of the Philippines Water Supply System Expansion 367,346 137,969 112,092 229,377 229,017 360 For verification with landbank for the
discrepancy
Asian Development Bank MDFO - PRMDP 41,134 38,975 35,615 2,159 2,159 -
DBP Germany KFW Material Recovery Facility 156,100 143,679 76,236 12,421 12,421 -
Ozamiz LBP MBUSSP** Rehabilitation of Public Market 153,600 153,600 86,282 - - -
LBP Purchase of Heavy Equipment 93,717 91,314 24,634 2,403 2,403 -
LBP Sanitary Landfill 29,423 9,343 5,843 29,829 29,829 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Oroquieta LOGOFIND Projects-Local Supply and Delivery of Heavy Equipment 36,658 33,902 44,724 2,756 2,756 -
Government Finance &
Development Project Loans
(Dep't Of Finance-Municipal
Dev't Fund Office)
LOGOFIND Projects-Local Construction of Shoreline Protection 13,650 12,624 15,895 1,026 1,026 -
Government Finance &
Development Project Loans
(Dep't Of Finance-Municipal
Dev't Fund Office)
LBP Loans (Dipolog Lending MLQ/Canubay Fish Port 25,560 23,903 10,323 1,657 1,657 -
Center) Purchase of Heavy Equipment 48,700 7,492 3,461 41,208 41,208 -
PNB Loans Construction of Oroquieta Town Center 205,131 144,378 65,563 60,754 60,754 -
LBP Loans (Dipolog Lending Construction of Oroquieta City Bayfront Arena 48,521 - 448 48,521 48,521 -
Center)
Purchase of Heavy Equipment 106,776 - - 106,776 106,776 -
358
Tangub LBP, Dipolog Branch Construction/Completion of Tangub City Sports 39,923 - 1,085 39,923 39,923 -
Complex Grandstand/Gov. Alfonso D. Tan College
Bldg.
Baungon Department of Agriculture Acquisition of Tractor 1 1,850 793 - 1,057 1,057 -
Acquisition of Tractor 2 1,296 370 - 926 926 -

Cabanglasan Landbank of the Philippines Municipal Gymnasium 8,429 5,250 986 3,179 3,179 -
Hanging Footbridge (Brgy. Iba to Brgy. 3,147 2,234 455 913 913 -
Mandahican)
Hanging Footbridge (Brgy. Iba to Brgy. Cananga- 2,307 1,638 344 668 668 -
an)
Don Carlos Landbank of the Philippines Construction of Market (Mall Type) 122,211 - 1,925 122,211 122,211 -
Impasugong Landbank of the Philippines Improvement/Rehabilitation of the Potable Water 24,500 17,340 21,020 7,160 7,160 -
System at La Fortuna, Impasugong, Bukidnon
Kalilangan LBP-Maramag, Bukidnon Const of SB Bldg 13,470 8,171 3,627 5,299 5,299 -
DBP-Valencia City Purchase of Heavy Equipment 22,298 796 354 21,502 21,502 -
Kibawe LBP-Don Carlos Purchase of Heavy Equipment 9,417 8,072 1,803 1,345 1,345 -
(one unit Backhoe)
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Kitaotao Landbank of the Philippines Acquisition of 1 Unit Dumptruck/Backhoe 12,321 - 128 12,321 12,321 -
Acquisition of I Unit Brandnew Motor Grader 3,249 649 - 2,601 3,249 649 Unrecorded Amortization in the part of the
Agency/AOM was already issued regarding
the difference
Lantapan Al Amanah Islamic Bank HEAVY EQUIPMENT - Vibratory Roller 6,021 6,021 1,561 - (149) 149 For reconciliation.
Development Bank of the HEAVY EQUIPMENT - Dump Truck 16,392 6,440 2,367 9,952 9,952 -
Philippines HEAVY EQUIPMENT - Road Grader 17,093 6,105 2,161 10,988 10,988 -
Libona Landbank of the Philippines Procurement of 1 unit Motor Grader 19,386 19,386 5,455 - - -
Manolo Fortich Philippine Postal Savings Bank Purchase of heavy equipment units and finance 61,368 20,719 8,902 40,649 40,649 -
various priority projects
Landbank of the Philippines Motorpool expansion via Acquisition of Heavy 47,000 - - 47,000 47,000 -
Equipment as component to the maintenance and
rehab program (Farm to Market)
Maramag Landbank of the Philippines To finance the LGU Construction of the Public 100,000 15,672 26,318 84,328 84,328 -
Market-Perimeter Stalls
Purchase of Heavy Equipment (one unit brand 30,000 30,000 6,589 - - -
359
new motor grader and wheel loader as component

to FMR projects)
Pangantucan Landbank of the Philippines Concreting of Municipal Streets 15,000 7,058 3,895 7,942 7,942 -
Concreting of Municipal Streets 17,902 4,252 2,295 13,650 13,650 - P30 Million is the principal loan applied.
Sumilao Landbank of the Philippines Improvement and Expansion of Kisolon- San 24,504 7,231 15,062 17,273 17,273 -
Vicente Water Supply System
Refinancing of existing IRA monetization loan with 29,725 14,918 5,832 14,807 14,807 -
Landbank and Construction of Municipal Hall
Building
Department of Agriculture To enhance agricultural productivity and 2,200 957 - 1,243 1,243
production and a strategy of realizing The
Agriculture and Fisheries Modernization Plan
Development Bank of the To finance the acquisition of brand new Heavy 24,900 889 334 24,011 24,011 -
Philippines Equipment
Quezon LBP-Maramag, Bukidnon Engineering and MP Building 7,000 1,167 798 5,833 5,833 -
MPB- Hall of Justice 2,172 362 248 1,810 1,810 -
8,108 1,351 654 6,757 6,757 -
Acquisition of 8 Heavy Equipments 23,474 8,216 1,660 15,258 15,258 -
MPB- Hall of Justice 2,607 434 191 2,172 2,172 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Quezon LBP-Maramag, Bukidnon Multi-purpose Hall- Lowan2 3,000 167 181 2,833 2,833 -
Concreting of Municipal Streets 4,993 277 338 4,716 4,716 -
Talakag Development Bank of the Purchase of Heavy Equipment 38,470 27,479 10,251 10,991 10,991 -
Philippines
Catarman SAIL Assistance 200 200 - 200 200 -
Bacolod DOF-MDFO Construction of New Municipal Hall 22,760 - 891 22,760 22,760
Baroy Landbank of the Philippines Construction of Municipal Auditorium/ Evacuation 15,501 - 7,810 15,501 The total approved amount of Loan is
Center P23,135,397.32, however only 15.5 M was
received from LBP and released on a
staggered basis depending upon the Work
Accomplishment of the Contractor.
Kapatagan LBP Municipal Public Market 19,844 6,798 11,891 13,046 13,046
Bus Terminal with Commercial Stalls 48,325 16,938 25,224 31,387 31,387
Heavy Equipment 21,800 8,187 6,524 13,613 13,613
Kauswagan Development Bank of the Phils Procurement of Backhoe and Road Roller 14,993 14,801 73 192 192
MDFO Procurement of Dumptruck & Backhoe 19,600 1,000 19,600 19,600
360
Kolambugan Landbank of the Philippines - Construction of Kolambugan Civic Center 19,400 13,213 13,354 6,187 6,187 - The loan is subject to an interest rate of
Iligan City Branch 11% per annum, payable quarterly for a
term of 15 years, which will mature on
February 21, 2022.
Development Bank of the Construction of 2-storey multi-purpose terminal 27,400 - - 27,400 27,400 - First release, 40% of the loan amount
Philippines - Iligan City Branch building
Lala LBP Wet Market/Stalls A & B 41,384 28,451 14,317 12,933 12,933
Heavy Equipments 17,949 17,949 4,771 - -
Site Dev’t – Wet Marker 10,000 3,889 2,382 6,111 6,111
New Plaza Arcade 49,471 7,353 6,161 42,118 42,118
Linamon Landbank Lending Center, Fire Truck and Dump Truck 12,864 1,979 420 2,969 2,969
Cagayan de Oro City
Magsaysay LBP-MDFO Farm to Market Road 8,710 1,155 3,438 4,117 4,117 -
Maigo Land Bank of the Philippines Rehabilitation of Water System 21,778 21,416 15,121 362 362
Heavy Equipment for Infrastructure Project 28,703 28,703 10,138
13,000 4,000 1,828 9,000 9,000
10,000 4,444 1,266 5,556 5,556
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Maigo Land Bank of the Philippines Heavy Equipment for Infrastructure Project 5,877 1,227 831 4,650 4,650
Munai DBP Purchase of Heavy Equipment 37,600 14,771 22,829 22,829
Nunungan Land Bank of the Philippines To purchase heavy equipments 75,200 37,092 11,182 38,108 38,108
Pantao Ragat PNB Purchase of two brand new units of ten wheeler 12,000 2,526 431 2,947 2,947
dumptrucks
Poona-Piagapo Land Bank of the Philippines To purchase heavy equipment 74,963 25,637 49,326 49,326
For Construction of Rural Health Unit Bldg. 5,000 605 4,395 4,395
Salvador Municipal Dev't Fund Office Municipal Hall 47,623 2,414 2,451 43,813 43,813
Sapad Municipal Dev't Fund Office - New Municipal Hall 48,520 31,277 17,243 31,396 31,396
Dept. of Finance
Tagoloan Landbank of the Philippines Purchase of Heavy Equipments 51,975 2,023 3,713 48,263 48,263
Baliangao LBP, OZAMIS BRANCH SERVICE LOAN 1,838 541 70 1,227 1,227 -
Bonifacio World Bank Seawall Project 8,061 5,355 8,303 2,705 2,705 -
Land Bank of the Philippines Construction of Two Storey Legislative Building 9,410 78 1,142 9,331 9,331 -
361
Furniture and Fixtures installed at new Legis. Bldg. 3,200 111 265 3,089 3,089 -
Architectural & Detailed Engineering Design & 1,425 157 1,425 1,425 -
Plans- Mun. Hall Bldg.
Calamba Land Bank of the Philippines Construction of Calamba Multpurpose/Municipal 11,187 394 11,187 11,187 -
Hall Buliding
MDFO Purchase of Road Roller and Grader 15,796 473 15,796 15,796 -
Clarin Development Bank of the Clarin Town Center 67,539 2,814 13,249 64,724 64,724
Philippines - Ozamis City PRDP Equity 9,972 - 179 9,972 9,972 -
Don Victoriano Development Bank of the Heavy Equipment Loan (4 Units Brand Dump 11,498 2,464 751 9,034 8,566 468 Interest expense erroneously deducted
Philippines - Ozamis City Trucks) from the principal amount
Heavy Equipment Loan (1 Unit Brand New 6,798 1,457 444 5,341 5,065 277 Interest expense erroneously deducted
Vibrator Compactor with A/C cab) from the principal amount
Heavy Equipment Loan (4 Units Brand Dump 15,672 2,411 687 13,261 12,574 687 Interest expense erroneously deducted
Trucks) from the principal amount
Jimenez Municipal Dev't. Fund Office or Purchase of Heavy Equipments 21,000 17,479 17,479 -
MDFO
Lopez Jaena Development Bank of the Construction of Town Center 34,276 2,688 2,293 31,588 31,588 -
Philippines
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Plaridel Land Bank of the Philippines - Procurement of Heavy Equipments - 1 unit 21,994 3,102 1,138 18,892 21,994
Dipolog City Vibratory Compactor, 1 unit Motor Grader, 1 unit
Compact Excavator
Sapang Dalaga LBP-Dipolog Renovation of COMELEC Building 451 324 158 127 127 -
Completion of Municipal Building 5,498 3,869 1,437 1,629 1,629 -
Renovation of PNP Building 2,128 1,497 711 631 631 -
Sinacaban MDGF WATER SYSTEM LEVEL III 18,000 6,305 7,190 11,695 11,695 -
LBP- Ozamis City HEAVY EQUIPMENT 30,000 11,316 7,829 18,684 18,684 -
Tudela DOF-MDFO (MBUSSP) 34,697 14,467 22,328 20,230 20,230 -
DOF-MDFO PRDP 7,800 919 7,800 7,800 -
DOF-DMAF (HE) 20,995 1,171 1,279 19,824 19,824 -
Alubijid Land Bank Rehab of Alubijid Watersystem 23,232 2,904 372 4,356 4,356 - Interest expense is diminishing based on
outstanding principal amount with 10yrs
term, maturity date is 4/2/2019
Land Bank Acquisition of Heavy Equipment 17,920 1,378 1,117 16,542 16,542 P10,510,000 was released last December
13, 2016 and P7,410,000 was released last
362
April 2017; projected interest at 7.10%

diminishing, maturity date is 12/13/2023,
principal payment to start on 9/13/2017,
interest payment to start on 3/13/2017
Balingasag Landbank of the Philippines Const of Municipal Building 55,000 6,167 607 6,167 6,167 -
Landbank of the Philippines Const. of Bus Terminal 20,662 5,217 791 10,434 10,434 -
Binuangan Postal Bank Construction of restaurant and and Kiddie pool 15,000 8,119 2,167 6,881 6,881 -
Claveria Landbank of the Philippines Construction of Claveria Water System 64,500 39,369 46,326 25,131 25,131 -
Landbank of the Philippines Purchase of Heavy Equipment 30,105 28,947 9,792 1,158 1,158 -
Municipal Development Fund Construction of Claveria New Municipal Building 28,800 1,329 4,644 27,471 27,471 -
Office
Development Bank of the 6,145 - 497 6,145 6,145 -
Philippines
Jasaan, Misamis Oriental Land Bank of the Philippines Const. of Municipal Building 22,700 15,724 16,002 6,976 6,976 -
Land Bank of the Philippines Const. of Water system 25,263 20,555 11,738 4,708 4,708 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Jasaan, Misamis Oriental Development Bank of the Purchase of Heavy Equipments 50,382 - - 50,382 50,382 -
Philippines
Kinoguitan MDFO Municipal Hall Building 25,624 2,342 2,126 23,283 23,283 -
Backhoe-Compact Excavator 5,490 559 241 4,931 4,931 -
Lagonglong Philippine Postal Savings Bank Equity for InfRES Project 8,500 8,430 - 70 70 -
Municipal Development Fund RPT Collection 237 210 - 27 27 -

Office
Laguindingan Municipal Development Fund Construction of Laguindingan Transport Terminal 44,981 5,466 5,041 39,514 39,514 -
Office (MDFO)
Magsaysay LBP Food and Transport Terminal 34,586 1,995 1,665 32,591 32,591 -
Medina MDFO Const. Of Slaughterhouse 3,533 1,785 1,342 1,748 1,748 -
Land Bank of the Philippines Acquisition of Heavy Equipment 50,000 1,938 270 48,062 48,062
Naawan PPSB FMR Project 7,000 6,350 3,927 650 650 -
DBP Acquisition of Heavy Equipment 18,750 12,979 5,161 5,770 5,770 -
363
Opol PPSB MARKET/SCHOOL/EQUIPT. 32,754 8,083 2,117 24,671 24,671 -

MDFO Health Center Bldg 3,593 620 208 2,973 2,973 -
Salay National Housing Authority Construction of Waterworks System 2,750 995 149 1,755 1,755 -
Municipal Development Fund Construction of Market 15,210 919 413 14,291 14,291 -
Office Refinancing of PSB loan 2,749 2,749 83 -
- -
Heavy Equipment 10,000 1,018 245 8,982 8,982 -
Expansion of Water Supply System 23,760 356 23,760 23,760 -
Heavy Equipment 6,798 6,798 6,798 -
Construction of Seawall with Eco-tourism facilities 14,740 103 14,740 14,740 -
Sugbongcogon DBP Water System Level III 24,000 2,933 4,816 21,067 21,067 -
DA Heavy Equipment 2,190 - - 2,190 2,190 -
Tagoloan LBP Velez Construction of Tagoloan Community College 24,500 24,500 - - - - -
DBP Acquisition of various Hospital Equipment 31,617 2,964 - 28,653 28,653 -
MDFO Acquisition/Procurement of various Heavy 57,689 - 2,570 57,689 57,689 -
Equipment
Talisayan PVB-Manila Const. of Municipal Hall Building 30,000 15,537 1,306 14,463 14,463 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Villanueva DBP Construction of Municipal Building (Phase 1) 50,000 1,563 40,625 94,451 (1) 10 year term; Maturity 4/25/24;
Construction of Municipal Building (Phase 2) 23,922 23,922 10 year term; Maturity 1/27/27
REGION XI - SOUTHERN MINDANAO

Province of ComVal Land Bank of the Philippines Heavy Equipment 230,000 106,154 34,171 123,846 123,846 -
Hospital Equipment/Ambulance 14,674 12,981 3,278 1,693 1,693 -
Heavy Equipment 149,536 118,383 35,807 31,153 31,153 -
School Buildings 44,964 39,374 16,706 5,590 5,590 -
Provincial Rehabilitation Center 14,787 11,814 4,983 2,973 2,973 -
DepEd Division Office 20,000 10,365 4,049 9,635 9,635 -
Heavy Equipment 340,200 - 6,355 340,200 340,200 -
Development of Provincial Capitol Site 10,320 - 98 10,320 10,320 -
5,460 - 37 5,460 5,460 -
Pantukan Land Bank of the Philippines Road Concreting 1,497 1,289 609 208 208 -
364
6,400 5,511 2,515 889 889 -

2,084 1,794 753 289 289 -
Public Market 2,097 1,689 856 408 408 -
3,925 3,162 1,568 763 763 -
7,958 6,411 2,625 1,547 1,547 -
Slaughterhouse 1,953 1,248 706 705 705 -
Service Vehicle 3,900 1,950 378 1,950 1,950 -
3,200 1,600 350 1,600 1,600 -
Heavy Eqpt-Recon 5,468 2,775 590 2,694 2,694 -
Heavy Eqpt 10,668 3,693 1,281 6,975 6,975 -
16,700 5,781 2,254 10,919 10,919 -
Monkayo Land Bank of the Philippines - Water System Level II 49,000 31,157 13,025 17,843 17,843 -
Davao Lending Center
Heavy Equipment **Restructured Loan 33,517 26,534 14,424 6,983 6,983 -
Construction of Mun. Hall, Gym Renovation, 44,394 26,385 17,777 18,009 18,009 -
School, Bldg. , Market Building & Equipment Loan
**Restructured Loan
Heavy Equipment 103,194 - - 103,194 103,194 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Montevista Development Bank of the Sports Complex 8,100 4,500 955 3,600 3,600 -
Philippines
1,620 900 185 720 720 -
Public Cemetery 4,825 2,554 397 2,271 2,271 -
Backhoe 12,985 - 248 12,985 12,985 -
Self Loading Truck 3,895 - 63 3,895 3,895 -
Grader Truck 13,950 - 49 13,950 13,950 -
Pay Loader 13,950 - 49 13,950 13,950 -
Mini Bus 3,988 - - 3,988 3,988 -
Mawab Land Bank of the Philippines Purchase of Heavy Equipment 9,860 9,860 5,403 0 0 (0)
2,480 992 336 1,488 1,488 -
13,980 1,613 1,064 12,367 12,367 -
66,859 2,571 2,670 64,287 64,287 -
Construction of New Public Terminal 7,484 - - 7,484 7,484 -
365
Nabunturan Land Bank of the Philippines Construction of Public Market including Site 79,196 54,030 2,062 25,166 25,166 -
Development
Compostela Land Bank of the Philippines Purchase of heavy equipment 28,750 3,317 1,942 25,433 25,433 -
New Bataan Land Bank of the Philippines Construction of Municipal Building 25,000 22,222 9,925 2,778 2,778 -
Purchase of Backhoe 11,696 8,997 3,345 2,699 2,699
Purchase of brand new heavy equipment 47,760 - - 47,760 47,760 -
Laak Land Bank of the Philippines Construction of 64 stalls Public Market Building 37,900 37,900 4,632 - - -
and to finance the acquisition of heavy equipments
To finance the acquisition of various brand new 71,000 51,885 14,939 19,115 19,115 -
heavy equipments
Province of Davao del LandBank of the Philippines Upgrading of Davao del Norte Sports & Tourism 44,999 - 1,295 44,999 44,999 - Funded under the General Fund. Approved
Norte Complex Loan amounted to P130,000,000.00.
Released amount to date, P44,998,834.50.
PRDP Counterpart for Rehabilitation of FMR 41,764 2,610 4,122 39,154 39,154 - Funded under the General Fund. Approved
Loan amounted to P50,000,000.00.
Infrastructure to Barangays 91,600 5,626 6,580 85,974 85,974 - Funded under the General Fund. Approved
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Davao del LandBank of the Philippines Rehab./Improvement of Capitol and Legislative 19,992 5,221 2,485 14,771 14,771 - Funded under the General Fund. Approved
Norte Bldgs./Construction of 2-storey Aqua Center Bldgs. Loan amounted to P20,000,000.00.
Rehab./Improvement of Capitol and Legislative 13,020 4,112 1,886 8,908 8,908 - Funded under the General Fund. Approved
Bldgs./Construction of 2-storey Aqua Center Bldgs. Loan amounted to P13,019,951.02.
Upgrading of DDN Gym (Sports 82,975 45,898 15,985 37,076 37,076 - Funded under the General Fund. Approved
Complex)/Const./Impv’t. of various Gov’t. Bldgs. Loan amounted to P87,000,000.00.
And Impv’t./Repair of FMR & Water System Released amount to date, P82,974,786.00.
Dev’t./FMR
Various Infrastructure Project (Stimulus) 219,761 195,812 64,842 23,949 23,949 - Funded under the General Fund. Approved
Released amount to date,
P219,760,855.50.
Purchase of Land / Consultancy Services/ Sports 262,813 145,664 64,897 117,149 117,149 - Funded under the General Fund. Approved
Complex Construction P263,000,000.00 Loan amounted to P263,000,000.00.
366
Released amount to date,

P262,812,829.00.
School Buildings/Sports Facilities 17,500 9,447 3,661 8,053 8,053 - Funded under the General Fund. Approved
City of Tagum PNB Construction of New City Hall Building 162,000 114,000 60,763 48,000 48,000 -
DBP 115,500 50,512 33,324 64,988 64,988 -
80,000 32,000 10,756 48,000 48,000 -
26,400 8,123 2,073 18,277 18,277 -
7,000 1,960 488 5,040 5,040 -
716 200 48 516 516 -
Traffic Siganlization 6,220 - 40 6,220 6,220 -
37,771 - 241 37,771 37,771 -
Acquisition of Heavy Equipment 11,913 - 77 11,913 11,913 -
40,999 - 253 40,999 40,999 -
108,770 - 648 108,770 108,770 -
4,070 - 23 4,070 4,070 -
41,111 - 150 41,111 41,111 -
City of Tagum DBP Construction of Various Vertical Project 87,860 - 253 87,860 87,860 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
City of Tagum DBP 35,035 - - 35,035 35,035 -
Acquisition of Heavy Equipment 8,500 - - 8,500 8,500 -
Construction of Various Vertical Project 65,000 - - 65,000 65,000 -
Construction of School Buildings 12,000 2,652 1,719 9,348 9,348 -
60,000 13,262 7,671 46,738 46,738 -
8,000 1,730 839 6,270 6,270 -
City of Panabo LBP Construction of Motorpool Bldg 18,429 16,381 7,059 2,048 2,048 -
Acquisition of Heavy Equipment III 70,420 46,044 14,779 24,376 24,376 -
Acquisition of Heavy Equipment IV 34,000 - 738 33,900 33,900 -
Construction of Legislative Building 63,000 - 321 9,450 9,450 -
Improvement of PMPTCSC 62,000 - 323 33,885 33,885 -
367
Construction of Food Centrum 28,000 17,889 8,323 10,111 10,111 -

Construction of Bus Terminal 32,800 32,800 19,373 - - -
Construction of Memorial Park 49,885 13,431 16,442 36,455 36,455 -
Construction of School Buildings 19,456 16,754 7,057 2,702 2,702 -
Acquisition of Heavy Equipment II - (0) 0 Negative Subsidiary Ledger balance
Acquisition of Heavy Equipment I - 685 (685) Already fully paid per bank records, which
the City had requested certification from
the bank.
Presidential Social Fund - 63 (63) Already fully paid per bank records, which
the City had requested certification from
the bank.
Construction of Panabo Gym - (0) 0 Negative Subsidiary Ledger balance
City of Samal Land Bank of the Philippines Development of Pahulayan Memorial Park 19,086 10,073 5,701 9,013 9,013 -
Acquisition of Various Brand New Heavy 40,000 18,571 6,599 21,429 21,429 -
Equipment
Acquisition of Brand New Crawler Dozer 36,131 5,162 1,710 30,969 29,679 1,290 Unissued check recorded by the LGU
Acquisition of Bucket Boom Lift Truck 36,675 4,075 1,180 32,600 31,242 1,358 Unissued check recorded by the LGU
Acquisition of Vibratory Compactor 8,405 336 96 8,068 7,732 336 Unissued check recorded by the LGU
Acquisition of Excavator and Hydraulic Breaker 25,773 1,031 54 24,742 23,711 1,031 Unissued check recorded by the LGU
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
City of Samal Land Bank of the Philippines Construction of New City Hall Building 1,500 - 14 1,500 1,500 -
National Housing Authority Resettlement project 10,020 - - 10,020 10,020 -
Talaingod ONB Purchase of Heavy Equipment 58,000 42,797 24,438 15,203 15,203 -
DBP Design and Build Transport Terminal and Public 64,000 10,818 3,763 53,182 53,182 -
Market
Kapalong LBP Improvement of Urban Drainage 14,369 11,436 4,812 2,933 2,933 -
Construction of School Building KCAST 19,986 16,100 7,672 3,886 3,886 -
Construction of Kapalong Town Square 24,993 20,065 9,545 4,928 4,928 -
Construction of Slaughterhouse 4,900 3,928 1,784 972 972
Construction of Legislative Building 2,000 1,611 876 389 389
Backhoe Excavator 15,230 586 165 14,644 14,644
Construction of School Building 2 2,248 - - 2,248 2,248
368
Wheel/Pay Loader 13,853 533 150 13,320 13,320

14 Units Mini DT 22,400 862 243 21,538 21,538
6W IMPORTED CBU DT 17,550 675 190 16,875 16,875
Motor Grader 11,350 437 123 10,913 10,913
2 Units Mini DT 6,200 238 67 5,962 5,962
Backhoe Loader 7,350 283 80 7,067 7,067
Mini Bus 4,995 192 54 4,803 4,803
Asuncion DBP Construction of Municipal Hall-Phase 1 17,604 16,396 1,599 1,208 1,208 -
Construction of Municipal Building (Phase 2A) 1,394 1,037 348 357 357 -
Upgrading of Light & Power Facilities 1,175 861 165 314 314 -
Land Development-Plaza, Parks & Access Road 931 694 21 237 237 -
Acquisition of Heavy Equipment and Utility 11,323 11,323 972 - - -

Vehicles-Wheel Loader
Construction of Nutrition Building 800 152 63 648 648 -
Municipal Building (Phase 2B) Installation of 1,219 86 39 1,132 1,132 -
Glass Partition & Additional Concrete Works
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Asuncion DBP Acquisition of 20-unit Mini Dump Trucks 30,000 8,929 2,746 21,071 21,071 -
Acquisition of Manlifter Truck (A1 Surplus) 940 100 24 840 840 -
San Isidro Land Bank of the Philippines - Acquisition of Heavy Equipments 24,824 9,309 4,098 15,515 15,515 -
Tagum City Branch
Construction of Municipal Hall 5,271 824 1,240 4,447 4,447
10,445 1,632 1,406 8,813 8,813
7,423 1,160 1,121 6,263 6,263
3,163 494 477 2,668 2,668
8,662 1,354 1,190 7,309 7,309 -
Acquisition of Heavy Equipments 44,860 404 44,860 44,860 -
Dujali Land Bank of the Philippines Construction of Cultural Hall 5,450 1,793 706 3,657 3,657 -
Acquisition of Support Vehicle (Administrative) 1,300 780 158 520 520 -
Acquisition of Support Vehicle (Medical) 816 489 99 326 326 -
369
Acquisition of Truck Van 392 392 31 - - -

Construction of Public Market 12,794 2,694 1,653 10,101 10,101 -
Construction of Public Cemetery 3,974 709 302 3,265 3,265 -
Carmen Land Bank of the Philippines Business Park 25,000 23,438 11,071 1,563 1,563 -
Resettlement site 13,572 9,802 5,536 3,770 3,770 -
Employee's Village 4,729 2,233 1,386 2,496 2,496 -
Municipal Building 2,250 - - 2,250 2,250 -
Demo Farm 2,283 - - 2,283 2,283 -
Resettlement site phase 3 7,338 - - 7,338 7,338 -
Sto. Tomas Province of Davao del Norte Improvement of water system in Brgy Tibal-og 1,208 800 - 408 408 -
Sto. Tomas 414 - - 414 414 -

New Corella LBP Tagum PRDP COUNTERPART 10,000 - - 10,000 10,000 -
PANAS WATERFALLS IMPROVEMENT 5,000 1,347 494 3,653 3,653
Heavy Equipment 14,800 12,317 1,145 2,483 2,483
Flat Bridge 5,000 3,692 445 1,308 1,308 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
New Corella LBP Tagum Improvement of Municipal Building 10,000 2,222 1,054 7,778 7,778 -
Province of Davao del Land Bank of the Philippines Consultancy Services for Sports Complex 9,505 8,979 66 526 526 -
Sur** Construction of Sports Complex 463,673 246,243 12,229 217,430 217,430 -
Development Bank of the 3 units Brand New 6 Wheeler 4x2 15ft. left Hand 5,385 27,763 9,545 174,368 174,368 -
Philippines Drive Drop Side Stake Cargo Truck
Acquisition of 2 units Brand New Shantui Bulldozer 27,603
Model SD22
Acquisition of 2 Volvo Motor Grader & 4 Volvo 57,084
Compactor Model SD110
Acquisition of 2 units Brand New Volvo Wheel 40,889
Excavator Model EX 145B
Acquisition of 8 units Brand New VD 6 Wheeler 60,429
Dump Truck Model CKED 280 4x2 (CBV) with 8
cubic capacity
370
6 units of 4x4 Hilux pick-up 10,741

Construction of Health care Facilities & 16,950 11,818 6,178 177,266 177,266 -
Acquisitions of Various Health Care Equipment
2nd Release of Medical Equipment Loan 13,153
3rd Release of Medical Equipment Loan 824
Acquisition of Neuro Instruments & Gas Sterilizer; 26,044
Radiography Equipment
Acquisition of 2 units Single Head Ceiling Mounted 17,400
Operating Room Light; 2 units High Frequency
Electro-Surgical Cautery Machine; 1 unit
Laparoscopy Machine with Tower & Scope
Acquisition of 2 units Fully Digital Video 15,790

Endoscopy System at 7,895,000.00
Acquisition of 2 units CT Scan 16 slice and 2 units 64,920
Analog Mammogram
acquisition of 2 units High Frequency Ultrasound & 8,580
Advance Bipolar Device
Acquisition of Analog Mobile X-ray System; 15,774
Laparoscopy Machine with Tower and Scope
Monitor
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Davao del Development Bank of the 4 units of laptop-based ultra sound and 2 units 9,650 11,818 6,178 177,266 177,266 -
Sur** Philippines heavy duty ultra
Digos City DBP Purchase of various heavy equipment - 9,941 199,145 199,145 -
199,145,080.56*
**
Construction of Central Market and Don Pedro 309,226 231,253 6,698 77,973 77,973 -
Estrada Public Market
Kiblawan DBP - Digos Branch Construction of Public Market Phase 2 26,999 26,999 2,308 26,999 34,473 (7,474) Interest was added on to the principal
(capitalized)
Sta. Cruz DBP - Digos Branch Urban Water System 22,163 5,876 360 16,287 16,287 -
Land Site -Public Market 12,143 1,548 529 10,595 10,595 -
Phil. Postal Bank Purchase of Heavy Equipment 22,446 4,713 1,468 17,732 17,732 -
DBP - Digos Branch Construction of Public Market Building 81,182 6,900 3,196 74,282 74,282 -
371
Malalag DBP - Digos Branch Acquisition of Heavy Equipt. (Take -out Loan from 21,506 2,622 1,429 18,883 18,883 -
PPSB)
Const. of Water System (Take -out Loan from DOF- 5,739 2,718 188 3,021 3,021 -
MDFO)
Bansalan DBP Construction of Public Market 79,812 42,351 25,240 37,461 37,461 -
Magsaysay LBP Purchase of 2 units Dumptruck 15,040 15,040 4,351 - - -
Purchase of 1 unit Backhoe Loader 8,986 8,986 2,464 - - -
Construction of Municipal Hall Building 40,000 8,750 6,857 31,250 31,250 -
Purchase of 1 unit Crawler Excavator & Self- 14,869 4,956 2,418 9,912 9,912 -
loading Truck
Equity Participation for PRDP Project 16,583 - 1,501 16,583 16,583 -
Purchase of 1 unit Buldozer and 1 unit Grader 26,670 2,857 968 23,812 23,812 -
Matanao LBP Improvement of Municipal Building - Phase I 10,000 4,737 2,997 5,263 5,263 -
Improvement of Municipal Building - Phase II 12,863 3,879 3,291 8,984 8,984 -

Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Davao MDFO Computerization 41,300 20,534 21,765 20,766 17,018 3,748 The outstanding balance presented is
Oriental based on the record of the MDFO. The
difference in the amount was due to the
unavailability of record on the amortization
schedule of the loan, resulting to the
incurrence of erroneous entries in
recording the breakdown of the lump sum
payments made as to amounts for principal
and interest, respectively. The difference
was already communicated to the
management through the issuance of an
AOM.
DBP Cateel Irrigation Project 25,000 25,000 5,985 - - -
Heavy Equipment Loan 149,844 146,758 23,729 3,087 3,087 0
City of Mati LBP Construction of Motorpool/Drainage 1,377 880 448 497 497 -
2,628 1,679 830 949 949 -
372
4,417 2,822 1,364 1,595 1,595 0 Adjusted in March 2019 report

757 484 223 273 273 0 Adjusted in March 2019 report
LBP Construction of Baywalk 4,206 2,687 1,279 1,519 1,519 0 Adjusted in March 2019 report
- Adjusted in March 2019 report
LBP Acquisition of Heavy Equipments 5,600 4,933 1,254 667 667 -
9,592 8,408 2,041 1,184 1,184 (0) Adjusted in March 2019 report
7,669 6,686 1,561 983 983 -
7,250 6,296 1,410 954 954 (0) Adjusted in March 2019 report
20,339 17,591 3,879 2,749 2,749 -
3,499 3,499 352 - 0 (0) Adjusted in March 2019 report
25,667 5,704 4,128 19,963 19,963 -
21,510 4,780 3,417 16,730 16,730 -
11,645 2,588 1,620 9,057 9,057 -
7,328 1,629 1,142 5,700 5,700 -
20,889 4,642 2,239 16,247 16,247 -
DBP Purchase of Land 4,000 889 635 3,111 3,111 -
12,012 2,669 1,797 9,343 9,343 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
City of Mati DBP Purchase of Land 11,700 2,600 1,815 9,100 9,100 -
2,308 407 159 1,900 1,900 -
4,915 1,092 780 3,822 3,822 -
6,610 1,469 897 5,141 5,141 -
4,864 973 404 3,891 3,891 -
3,592 798 391 2,793 2,793 -
MDFO Construction of Public Cemetery 49,222 2,596 11,904 46,626 46,626 -
Construction of Visitor'S Information Center 7,141 692 3,197 6,449 6,444 5 Overpayment made by the LGU to be
deducted in June 2019 payment
Construction of Sanitary Landfill 66,678 12,217 23,664 54,461 54,461 -
Repair/Improvement/Construction of New City Hall 51,633 4,774 51,633 51,633 -
373
Caraga Philippine Veterans Bank Construction of Public Terminal and Public Market 77,404 63,902 32,220 13,501 13,501 -
Manay Land Bank of the Philippines Purchase of Heavy Equipment 42,889 17,849 4,106 25,040 25,040 -
Tarragona DBP Mati Branch Completion of New Government Center - 2nd 17,000 5,855 2,285 11,145 11,145 -
Phase
DOF - Municipal Development Purchase of Dental Chair/Autoclave and 873 268 674 605 605 -
Fund Office Ambulance
DBP Mati Branch Completion of New Government Center - 3rd 1,699 - 21 1,699 1,699 -
Phase
Construction of 738 Linear Meter Local Road to 1,192 - 11 1,192 1,192 -
Municipal Evacuation Center and Municipal
Disaster Operation Center
Construction of 712.2 linear meter Perimeter 3,823 - 10 3,823 3,823 -
Fence of People's Park as a Tourism Destination
of LGU Tarragona
San Isidro Land Bank of the Philippines Purchase of Heavy Equipment-4 units (Motor 38,893 18,057 5,832 20,835 20,835 -
Grader, Backhoe/Excavator, Pay Loader, Dump
Truck)
Governor Generoso - - - - 292 (292) The agency could no longer trace the
details (i.e. bank, total amount of the loan
availed, interest, etc.) of this loan since it
has been in the books for more than 15
years and remained non-moving. Also, no
previous records was kept regarding such
amount
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Lupon Municipal Development Fund Purchase of Heavy Equipment (crawler dozer, 54,408 11,152 12,183 43,256 43,256 - Presented in the Financial Statements was
Office hydraulic excavator, vibrator compactor, self- the total of all four loans, in aggregate
loading truck) amount of P160,034,281.20
Land Bank of the Philippines Acquisition of land 17,840 4,460 1,364 13,380 13,380
Construction of Municipal Hall 84,944 1,855 84,944 84,944 -
Construction of Market I - Annex 18,455 182 18,455 18,455 -
Banay- banay Development Bank of the Purchase of 1 unit brand new wheel loader, 1 unit 35,263 18,471 6,222 16,792 16,792 - Presented in the Financial Statements was
Philippines brand new crawler-type excavator, 1 unit brand the total of all three loans, in aggregate
new motor grader amount of P32,308,150.82
Purchase of 2 units CBU six-wheeler dump truck 25,403 12,207 3,575 13,196 13,196 -
and 2 units ten-wheeler dump truck
Purchase of I unit brand new CBU 6-wheeler 4x2 4,350 2,030 567 2,320 2,320 -
Coaster Bus
Land Bank of the Philippines Construction of Municipal Port 11,500 11,500 3,445 - - Fully Paid
374
Baganga Land bank of the Philippines Acquisition of Heavy Equipment 69,985 24,240 6,375 45,745 45,745 -
Cateel Municipal Development Fund Construction and Improvement of Drainage 20,783 2,581 9,385 18,203 18,203 -
Office System
Land Bank of the Philippines Restructured loan (Payment of outstanding loan) 35,920 19,956 10,930 15,964 15,964 -
Development Bank of the Reconstruction of Wet Market, Food Court and 47,668 11,927 13,323 35,741 35,741 -
Philippines Public Terminal
Boston Municipal Development Fund Construction of Level II Water System 13,777 1,267 3,797 12,510 12,510 -
Office
Acquisition of Hydraulic Excavator 13,000 4,882 4,102 8,118 8,118 -
City of Davao Land Bank of the Philippines Rehabilitation of Magtuod, New Carmen Road 22,946 22,946 6,503 - - -
Section
Acquisition and Development of 38,916 32,161 8,222 6,755 6,755 -
Relocation/Resettlement Sites for the City Shelter
Program
Road Improvement and Maintenance Project 437,449 370,790 103,597 66,659 66,659 -
Infrastructure Projects 643,498 574,701 147,658 68,797 68,797 -

Solid Waste Management Project 600,000 273,054 53,159 326,946 326,946 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Davao Development Bank of the Purchase of Medical Equipment 2,689 - 41 2,689 2,689 -
Occidental Philippines
49,519 - 496 49,519 49,519 -
Purchase of Heavy Equipment 24,759 - 248 24,759 24,759 -
28,869 - 255 28,869 28,869 -
Payment of Various Infrastructure Projects 5,364 - 41 5,364 5,364 -

Purchase of Heavy Equipment 169,195 - 1,239 169,195 169,195 -

Purchase of Medical Equipment 9,849 - 47 9,849 9,849 -

375

5,987 - 5 5,987 5,987 -
Payment of Various Infrastructure Projects 9,930 - 9,930 9,930 -
Jose Abad Santos LBP - Malita Branch Purchase of Heavy Equipment 62,851 40,404 9,359 22,447 22,447 0 The interest expense was erroneously
recorded in the principal loan amount
causing the difference
Malita NHA Relocation Site 371 371 43 0 0 (0)
DBP Heavy Equipment Loan 21,832 6,093 1,216 15,739 15,739 -
5,220 387 4,833 4,833 -
9,000 667 8,333 8,333 -
9,000 667 8,333 8,333 -
21,725 1,580 20,145 20,145 -
74,646 74,646 74,646 -
Sarangani Landbank of the Philippines- Procurement of Three (3) units Heavy Equipments 23,521 5,534 838 17,987 17,987 -
Lending Center, General
Santos City
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
REGION XII - SOCCSKSARGEN
Province of Cotabato Land Bank of the Philippines- Purchase of heavy equipment for the rehabilitation 547,143 247,751 70,676 299,393 299,393 -
Kidapawan Branch and maintenance of Farm-to-Market Road projects
Development Bank of the Construction of various road sections province 518,216 - 1,441 518,216 518,216 -
Philippines-Kidapawan Branch wide
Kidapawan City Land Bank of the Philippines To finance Road concreting projects 8,176 8,176 4,421 - - -
To finance the expansion of Business Center 19,891 19,891 8,694 - - -
Construction of Public Terminal 47,400 39,500 49,499 7,900 7,900 -

Veterans Bank of the Acquisition of Heavy Equipment 74,997 59,819 15,311 15,178 15,178 -
Philippines
Land Bank of the Philippines Acquisition of Heavy Equipment 99,365 14,195 4,361 85,170 85,170 -
Aleosan LOGOFIND/DEPARTMENT Aid to Municipal Development Projects; 897 498 981 399 399
OF FINANCE Construction of School Building
376
Municipal Development Fund Municipal Development Fund Office; Acquisition of 13,080 2,984 5,485 10,096 10,096
Office (MDFO) Heavy Equipment (Backhoe)
Municipal Development Fund Office; Acquisition of 16,700 8,317 1,333 8,383 8,383
Heavy Equipment (Road Grader)
For Ditribution to Aleosan Farmer-Beneficiaries 5,212 - 174 5,212 5,212
Land Bank of the Philippines Expansion of Motorpool thru acquisition of Heavy 14,950 1,246 549 13,704 13,704
Equipment
Pikit Philippine National Bank Construction of Pikit Municipal Gymnasium 51,586 38,388 11,441 13,197 13,197
Alamada Land Bank of the Philippines Construction of Municipal Building 25,800 673 25,800 25,800
Makilala Land Bank of the Philippines To finance the construction of New Public Market 21,946 1,690 533 20,256 3,796 16,461 Discrepancy was due to timing difference
Building on the recognition of loan amortization
between the books vs. bank.
Municipal Development Fund To purchase 1 unit Bulldozer 21,366 706 54 20,660 17,451 3,209
Office-Department of Finance
Development Bank of the To purchase 1 unit Prime Mover with Low Bed 9,600 1,371 353 8,229 5,087 3,141
Philippines
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Makilala Municipal Development Fund No data available 55,550 729 15,300 54,822 54,822 -
Office-Department of Finance
No data available 1,000 330 6 670 670 -
Kabacan Municipal Development Fund Construction of Kabacan Terminal Complex 29,420 3,360 2,425 26,060 50,190 7,725 Portion of the interest payment was
Office recorded as payment of the principal.
Issued an AOM regarding the
Land Bank of the Philippines Purchase of Heavy Equipment 42,582 10,727 2,901 31,855 discrepancies noted.
Tulunan Development Bank of the Construction of Municipal Building 26,821 5,549 1,258 21,272 21,272
Philippines
Purchase of Self-Loading Truck 3,121 543 128 2,579 2,579
Purchase of Brand New Dumptrucks 22,075 3,834 904 18,241 18,241
Libungan LBP-Midsayap Purchase of Road Roller 5,845 5,845 - -
DOF-MDFO Rehab. Of Public Market 49,953 25,514 24,440 24,440
Acquisition of Brand New Heavy Equipment 28,890 878 28,890 28,890
377
Arakan DBP-Kidapawan Branch Procurement of Heavy Equipment for Solid Waste 50,000 15,481 7,645 34,519 34,519
Management Program
Construction of Municipal Public Market (15% 7,423 - 588 7,423 7,423
Mobilization)
Antipas DBP-Kidapawan Branch Acquisition of Heavy Equipment 26,042 20,528 5,192 5,514 5,514
Magpet LBP-Kidapawan Branch Expansion of Level III Water System Project 21,600 17,591 9,402 4,009 4,009
Acquisition of Heavy Equipment 74,430 34,557 11,248 39,873 39,873
Pigcawayan Land Bank of the Philippines Equipment Loan 38,930 12,050 4,181 26,880 26,880 -
National Electrification Electric Generator Set 43 43 43 - It was already recorded in the books since
Administration 1973
M'lang Development Bank of the Purchase of Heavy Equipment 4,468 1,912 393 2,557 2,557
Philippines
Construction of Terminal Building 27,500 - 830 27,500 27,500
Purchase of Equipment (2 Units Dumptruck) 16,712 2,514 750 14,197 14,197
Purchase of Heavy Equipment 19,891 3,117 889 16,774 16,774

NHA-GenSan Pelocation Project 2,161 203 130 1,959 1,959
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Sultan Development Bank of the Completion/ Improvement of Gymnasium PN # 84,832 32,457 17,480 52,375 329,057 (7,140) Variance pertains to prior years'
Kudarat Philippines- Tacurong City 2015-243 unreconciled account which may be due to
repricing, double entry recognition of
Development Bank of the Acquisition of Heavy Equipments PN # 2015-136 113,750 62,730 20,753 51,020 Accounts Payable or misposting of
Philippines- Tacurong City accounts. At present, there is an on-going
Land Bank of the Philippines- Lot Acquisition PN # 9697LT16003101 59,966 - 1,216 59,966 reconcilitation verification of records in the
Koronadal Lending Center books with the bank to eliminate the
PN # 9697LT08003101 59,983 - 1,795 59,983
variance and to update the balances.
PN # 9697LT08003102 98,573 - - 98,573
City of Tacurong Development Bank of the Acquisition of Heavy Equipment 40,000 32,857 376 7,143 7,143 - -
Philippines
Bagumbayan Land Bank of the Philippines Construction of Management Operation Center 49,932 1,392 584 48,539 48,539 -
Land Bank of the Philippines Construction of Public Market 8,000 - - 8,000 - 8,000 Was not taken up as Notes Payables but
properly accounted for in the cash inflow as
credit memo in the BRS. To be adjusted as
per AOM 2019-001.
378
Esperanza 167 (167) Refers to an old account which the amount

could not be traced anymore. Hence,
subject to further verification and
reconciliations.
Senator Ninoy Aquino Land Bank of the Philippines LC Charges ( Term= 7years) 34,552 6,170 863 28,382 8,638 19,744
Lambayong Land Bank of the Philippines Renovation of Municipal Building 7,400 6,938 93 462 462 - -
Purchase of Service Vehicle 1,499 1,211 39 288 288 - -
Concreting of Farm to Market Roads 99,926 - 3,451 99,926 99,926 - -
Purchase of Excavator 7,790 6,292 204 1,498 1,498 - -
Purchase of Heavy Equipment 37,000 37,000 208 - - - -
Columbio Land Bank of the Philippines- Acquisition of Heavy Equipment 18,600 10,289 3,619 8,311 8,311 -
Tacurong
55,760 6,321 2,230 49,439 49,439 -
Const. of Multi-Purpose Bldg. 5,999 - - 5,999 5,999 - with 6 months grace period
Isulan Land Bank of the Philippines- Acquisition of Heavy Equipment 15,480 2,949 1,336 12,531 12,531 -
Isulan
MDFO Acquisition of Heavy Equipment 42,568 9,043 4,270 33,525 33,525 -
Upgrading of Public Market and Expansion of 92,696 8,518 9,838 84,177 84,177
Public Cemetery
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Pres. Quirino Land Bank of the Philippines- Acquisition of Heavy Equipment 4,592 2,785 1,808 1,807 1,807 -
Tacurong
Expansion of Public Market 1,568 1,568 532 - - -
Lebak Land Bank of the Philippines Acquisition of Heavy Equipments 93,955 - - 93,955 93,955 -
Kalamansig Land Bank of the Philippines Purchase of Brand New Loader Backhoe 9,261 9,261 2,921 - - -
Cotabato City Land Bank of the Philippines Acquisition of Heavy Equipments 69,814 49,867 14,281 19,947 19,947 - N/A
Brand New Eq/Service Vehicle 238,174 105,598 27,822 132,576 132,576 - N/A
Acq/Installation of City Computer System 20,210 2,326 927 17,884 17,884 - N/A
Province of South Development Bank of the Purchase of Heavy Equipment 89,920 30,861 9,330 59,059 59,059 -
Cotabato Philippines
Surallah Landbank of the Philippines Construction of Public Terminal 44,186 36,795 19,322 7,391 7,391 0 The minimal difference resulted by the
varying interest charged by the bank.
Building Renovation 4,863 3,918 1,906 946 946 0
379
Construction of Drainage Canal 4,722 3,611 1,958 1,111 1,111 (0)

Acquisition of Garbage Truck 8,595 6,446 1,092 2,149 2,149 -
Construction of Municipal Gym 13,000 1,878 545 11,122 11,122 -
Construction of Legislative Building 22,832 - 1,432 22,832 22,832 -
MDFO Construction of Public Market 75,741 - 2,358 75,741 75,741 -
City of Koronadal Landbank of the Philippines Construction of Public Terminal 134,520 16,815 15,976 117,705 117,705 -
Development Bank of the Construction of New City Hall Building 197,773 197,773 86,494 - -
Philippines
Banga Landbank of the Philippines Purchase of 2 units Dumptrucks 33,000 6,600 448 3,300 3,300 -
Development Bank of the Purchase of Heavy Equipments 28,824 2,626 1,150 26,198 26,728 (530) Adjusted in January 2019
Philippines
Equity to Special Projects 21,000 - 943 21,000 21,000 -
Tantangan Landbank of the Philippines Construction of Legislative Building 9,368 - 136 9,368 9,368 -
Construction of Multi-purpose Building 4,999 - 78 4,999 4,999 -
Purchase of One (1) unit HIDROMEK Motor 14,250 - 14,250 14,250 -
Grader
Purchase of One (1) unit KOBELCO Crawler Type 14,250 - 14,250 14,250 -
hydrolic Excavator
Purchase of One (1) unit SAKAI Vibratory Road 8,450 - 8,450 8,450 -
Roller
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Tantangan Landbank of the Philippines Purchase of One (1) unit ISUZU Dumptruck 5,725 - 5,725 5,725 -
Purchase of One (1) unit ISUZU Dumptruck 5,725 - 5,725 5,725 -
Purchase of Self-Loading 12 wheeler Truck 3,900 - 3,900 3,900 -
Purchase of One (1) unit Brand New ISUZU 7,480 - 801 7,480 7,480 -
DumpTruck
Sto. Niño Landbank of the Philippines Construction of Legislative Building and Public 9,197 8,173 3,663 1,024 1,024 -
Market Stalls
Development Bank of the Procurement of Motor Grader 11,252 11,252 3,635 - - -
Philippines
Norala Landbank of the Philippines Acq. Of Heavy Equipt. 11,451 9,407 3,292 2,045 2,045 -
Const. of Leg. Bldg. 4,980 1,271 611 3,709 3,709 -
380
Airconditioning System - Legislative Bldg. 663 258 74 405 405 -
Acq. Of Sound System for Legislative Bldg. 300 117 27 183 183 -
Acq. Of Fur. & Fixtures 34 13 2 21 21 -

Acq. Of Heavy Equipt. 44,980 5,190 3,218 39,790 39,790 -
Tboli Landbank of the Philippines Const. of Public Market Stall & Term 9,481 3,863 568 5,618 5,618 -
Public Market Stalls 4,083 524 260 3,558 3,558 -
Repair of Heavy Equipment 7,232 3,307 279 3,925 3,925 -
Mun. Hall Bldg. Imp.-Face Lifting 4,083 524 260 3,560 3,560 -
Cultural Center-Wood Tiling 4,651 600 298 4,051 4,051 -
Add'l. Procurement of Heavy Equip 41,417 7,826 1,717 33,591 33,591 -
Completion of Legislative Building 2,449 315 156 2,134 2,134 -
All Terrain Vehicle & Safety Gears 2,236 885 85 1,351 1,351 -
Play Station 739 100 32 639 639 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Tboli Landbank of the Philippines Water Features for Tboli Monument 13,865 1,663 876 12,202 12,202 -
Imp. of Comfort Room-Mun. Gym & Plaza 1,300 99 46 1,201 1,201 -
Land Mark-Welcome Structure 1,632 211 105 1,421 1,421 -

Lake Sebu Development Bank of the Purchase of 4 units 6 wheelers Dumptruck, 55,059 19,765 8,826 35,294 36,000 706 Discrepancy was due to timing difference
Philippines Crawler Type Excavator, Cargo Truck,Vibratory on the recognition of loan amortization
Road Roller , Articulated Wheeled Loader between the books vs. bank.
Purchase of 1 unit 6 4x4-Reconditioned Ten 2,800 1,113 474 1,687 1,687 -

Wheelers
Repair of Ten Wheelers,Dumptruck,kamatsu 7,264 2,980 1,235 4,284 4,284 -

grader & Kobez Hydrolic Excavator
Repair of Hino Dumptruck & Kamatsu Bulldozer 4,912 3,387 1,341 1,524 1,524 -
Purchase of Dumptruck & Wheeled Excavator 23,385 15,676 5,470 7,709 7,822 112 Discrepancy was due to timing difference
381
on the recognition of loan amortization

between the books vs. bank.
Purchase of Reconditioned Compactor Garbage 1,060 764 278 296 296 -

Truck
Construction of Municipal Finance Building 15,000 13,750 1,642 1,250 1,250 -
Polomolok Landbank of the Philippines Construction of 2 Storey New Public Market 79,300 79,300 17,755 - -
Development Bank of the Purchase of Heavy Equipment 79,960 - - 79,960 79,960 -

Philippines
Construction of Public Market Miranda St. and 10,441 - - 10,441 10,441 -
Kalayaan I (1st release)
Construction of Public Market Miranda St. and 20,714 - - 20,714 20,714 -
Kalayaan I (2nd release)
Purchase of lot for government facilities 18,000 - - 18,000 18,000 -
Tupi Landbank of the Philippines Heavy Equipment Loan dated August 31, 2012 28,500 24,938 5,191 3,563 3,563 -
Heavy Equipment Loan dated July 16, 2015 49,380 12,345 3,152 37,035 37,035 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Sarangani Land Bank of the Philippines Acquisition of three (3) units ten-wheeler dump 147,261 50,975 12,831 96,286 96,286 - -Consolidated PN. No 9666 TL 16-006-001
truck, two (2) units six-wheeler dump truck, two(2) dated September 19, 2016.
units road grader, two (2) units road roller, one (1) -Total principal amortization herein is
unit pay loader, one (1) unit back hoe, one(1) unit equivalent to 5 quarters because
bulldozer and one (1) unit truck tractor with trailer amortization for last quarter of 2018 was
only recorded on March 1, 2019.
-Interest rate is subject to quarterly
repricing. Accordingly, during the last
quarter of CY 2018 the interest rate
increased from 4.0% p.a. to 4.15% p.a.
Maasim Landbank of the Philippines Municipal Building 12,000 2,667 1,347 9,333 9,333
12,879 2,861 1,097 10,018 10,018
31,560 6,312 2,009 25,248 25,248
Heavy Equipment 44,777 14,926 3,208 29,851 29,851
382
Municipal Building 23,438 808 231 22,629 22,629

Kiamba Development Bank of the Construction of Municipal Building 12,500 12,500 5,346 - 23 -
Philippines
Construction of Two storey Public Market 10,000 10,000 4,277 - 42,952
Completion of New Municipal Hall Building 52,587 9,613 5,319 42,974 6,298
Release by the Bank as of December 31, 2018
Construction of New Municipal Hall Building 6,298 - - 6,298

Maitum Landbank of the Philippines Acquisition of Heavy Equipment 86,980 9,664 3,219 77,315 77,315 -
Glan Landbank of the Philippines Procurement of Heavy Equipment 29,849 23,287 3,121 6,562 6,562 0 Rounding difference
Development Bank of the Procurement of Heavy Equipment 48,994 - - 48,994 48,994 -
Philippines
Malapatan Landbank of the Philippines Procurement of Heavy Equipment 53,508 20,808 4,195 32,699 32,699 -
General Santos City Land Bank of the Philippines, Sanitary Landfill Project 219,978 62,822 33,291 157,156 157,156
Inc.
BLGF Premium 50 - - 50 50
REGION XIII - CARAGA REGION

Agusan Del Norte Municipal Development Fund SPISP Communal Irrigation System 17,036 17,118 17,090 (82) (82) matures 2017
Office (MDFO)
Development Bank of the Acquisition of Heavy Equipment 74,291 43,750 32,322 30,541 30,541 matures 2023
Philippines
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Agusan Del Norte Development Bank of the Construction of Provincial Capitol 198,750 66,850 76,136 131,900 131,900 matures 2024
Philippines Building/Extension Office
LBP Corn Processing Trading Center 39,720 38,617 10,233 1,103 1,103
Renovation of Capitol Building 18,462 16,925 5,868 1,537 1,537
Naliyagan Cultural Center & Food Court 60,000 46,438 9,926 8,572 8,572
DBP Secong Rural Roads Improvement Project Loan 11,588 11,588
Layland 3,659 3,659

HEM Loan 209 209
RDC 3 3
Province of Surigao del DBP Concreting of Anao-aon to Malimono Road 67,695 13,790 8,692 53,905 53,905
Norte Construction of Provincial Sports Complex 139,405 53,817 13,404 85,588 85,588
383
(Siargao)
Construction of Sports Complex 71,652 71,652 22,904 - -
Purchase of Heavy Equipment (new) 31,020 1,356 31,020 31,020
Surigao Del Sur LBP DILG-INFRA 4,047 4,047 4,047
Heavy Equipment 67,099 64,703 20,255 2,396 2,396
Ministry of Finance DOF-Logo Find Projects 21,762 12,873 17,935 8,888 8,888
Equipment Loan/PRDP & Other projects 201,367 201,367 201,367
Bislig DBP, Bislig City Purchase of Four (4) Units 6-wheelr dump truck 19,207 11,524 3,483 7,683 7,683
Purchase of one (1) unit brand new payloader 7,950 2,745 1,643 5,205 5,205
Purchase of one (1) unit brand new wheel type 16,850 5,409 3,341 11,441 11,441
excavator with grapple and breaker
Purchase of one (1) unit brand new road grader 12,000 3,646 2,319 8,354 8,354
Purchase of three (3) units 10-wheeler dumptrucks 44,596 13,150 8,399 31,446 31,446
and four (4) units 6-wheeler dumptrucks
Improvement and completion of Phase 5 of city 7,460 - 3,292 7,460 7,460

covered court
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Bislig DBP, Bislig City Completion of Covered Court Phase V 11,200 11,200 11,200
Purchase of Vehicles 11,260 1,477 11,260 11,260
Construction of 2-storey Dorm Building (1st 1,800 1,800 1,800
release)
Construction of Convention Center (1st realese) 9,000 9,000 9,000
Construction of 2-storey Dorm Building (2nd 2,947 1,244 2,947 2,947

release)
Construction of Convention Center (2nd realease) 19,968 8,431 19,968 19,968
Construction of 2-storey Dorm Building (3rd 2,153 960 2,153 2,153

release)
Construction of Convention Center (3rd realese) 5,067 2,260 5,067 5,067
Construction of Feedmill (1st release) 579 196 579 579

384
Construction of Perimeter Fence B (1st release) 560 190 560 560
Construction of Perimeter Fence C (1st release) 1,665 565 1,665 1,665
Construction of Feedmill (1st release) 1,699 576 1,699 1,699

Butuan LBP Infrastructure Projects 103,173 84,032 21,509 19,141 19,141
DBP 409,778 160,930 65,856 248,849 248,849
PNB 937,773 788,128 283,890 149,645 149,645
NHA Housing Projects 6,635 5,072 807 1,564 1,564
Surigao Land Bank of the Philippines Construction of 3rd floor Commercial Building 9,382 5,353 5,990 3,308 3,308
Construction of Sanitary Landfill (Phase I) 43,940 31,106 28,433 10,985 10,985
Construction of Sanitary Landfill (Phase II) and 24,500 20,063 10,965 6,987 6,987
Acquisition of Equipment
DBP Acquisition of Heavy Equipment 92,594 57,631 31,172 36,628 36,628
Tandag LBP Construction of two storey building 42,180 41,012 16,183 1,168 1,168
Purchase of Lot 59,706 59,706 59,706
Purchase of Heavy Equipment 120,000 120,000 120,000
Legislative Building 50,000 15,192 12,275 34,808 34,808
Acquisition of Brand New Heavy Equipment 80,000 47,631 32,369 32,369
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Carmen Land Bank of the Philippines To finance the computerization program for Local 11,438 - 332 11,438 10,294 1,144 Unreleased proceeds of the loan
Treasury and Assessment Office
Jabonga Development Bank of the Extention of Municipal Hall 18,448 2,306 2,167 16,142 16,142
Philippines
Construction of Integrated Terminal 27,212 3,401 3,088 23,810 23,810
Acquisition of Various Vehicle – Rescue Vehicle, 4,912 2,785 364 2,127 2,127
Ambulance, Commuter Van
Additional Permanent Working Capital for Lending 15,000 9,500 1,604 5,500 5,500
Program
Province of Agusan del Norte Acquisition of farm tractor 2,500 500 - 2,000 2,000
Las Nieves DBP Construction of New Municipal Hall Building 35,000 18,089 12,855 16,911 16,911
Land Bank of the Philippines Purchase of one-unit farm tractor and construction 1,953 1,537 - 416 416
of Bonifacio Water system
Purchase of Heavy Equipment 47,670 - 1,286 47,670 47,670
385
Magallanes National Housing Authority - Land Acquisition and Survey Works for Socialized 2,200 1,558 648 642 642
Manila Housing
Department of Finance - MDFO Construction of Public Market 8,434 1,017 2,098 7,417 7,417
Nasipit Development Bank of the Completion of Nasipit Public Market 19,600 4,127 2,050 13,311 13,311
Philippines
Procurement of Heavy Equipment 7,114 1,756 862 4,624 4,624
Procurement of Heavy Equipment 18,304 4,498 2,231 11,968 11,968
R. T. Romualdes Land Bank of the Philippines Acquisition of 1 unit brand new backhoe and 1 unit 15,000 4,549 1,766 10,451 10,451
6-wheelers dumptruck
Bunawan LBP Cons. Of Multi-Purpose Bldg. 4,954 2,001 786 2,953 2,953
Concreting of Various FMRs (Imelda & Mambalili) 34,865 12,017 10,975 22,848 22,848
Farm to Market Roads 1,687 1,453 62 234 234

Purchase of Heavy Equipment 10,000 5,231 752 4,769 4,769
DBP Cons. Of 3 FMR Project 3,000 2,531 153 469 469
For renovation of Barangay Libertad Covered 2,000 1,625 41 375 375
Court
To finance for construction of Zotico Moday Sports 10,000 8,125 471 1,875 1,875
& Cultural Center
To finance extra work for Zotico Moday Sports & 7,825 3,467 1,586 4,358 4,358
Cultural Center
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Esperanza LBP-Bayugan Purchase of Heavy Equipments 35,446 19,373 5,502 375 16,073
DBP-SFADS Construction/ Development of of Water System 149,995 14,998 10,131 134,997 134,997
La Paz DBP-SFADS Acquisition of Beand New Heavy Equipment 78,540 19,635 9,236 45,815 45,815 58,905
LBP-SFADS 95,975 44,007 12,685 51,033 51,033 51,968

Loreto DBP Consultancy/Municipal Site Development Plan 80,708 - 4,735 80,708 80,708
Prosperidad DBP 30,640 23,227 11,490 7,413 7,413
21,234 13,408 7,299 7,826 7,826
16,000 6,083 1,478 9,917 9,917
16,440 1,761 2,223 9,394 9,394
Rosario LBP Construction of New Municipal Building 44,794 37,895 7,397 37,510 37,510
Support Fund Facility 3,146 670 82 1,056 1,056
San Francisco DBP Acquisition of Heavy Equipment Loan 54,965 54,965 10,227 33,387 33,387
386
San Luis DBP-SFADS To finance equity counterpart for the MRDP 377 245 125 132 132
projects
To finance 100% equity counterprat for MRDP 3,748 2,530 1,376 1,218 1,218
financed projects (Cons. Of Nuevo Trabajo Single
Lane PSCG Bridge & Approaches)
To procure heavy equipment 29,861 16,973 11,022 12,889 12,889
18,015 9,908 6,959 8,107 8,107
Counterpart fund for the construction of Tulay ng 39,199 12,250 10,290 26,949 26,949
Pangulo-Delta Bridge connecting Poblacion &
Talacogon Roads
Construction of Multi- Purpose Building 62,803 4,831 6,518 57,972 57,972

To procure 1 unit tractor/bulldozer 26,115 7,146 3,830 18,969 18,969
To procure 1 unit ambulance 3,495 699 144 2,796 2,796
to procure 1 unit vehicle 2,310 347 66 1,964 1,964
to procure heavy equipment 53,975 4,048 2,335 49,927 49,927
Sibagat DBP For the Construction of Multi Purpose Building 19,978 6,171 4,390 13,807 13,807
Cum Evacuation Center
LBP-SFADS Equipment Loan 19,499 5,297 2,290 14,202 14,202
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Sta. Josefa DBP Construction of Municipal Gymnasium 16,200 15,694 4,877 507 507
DBP MRDP-Infra Equity-Construction of 5.256 kms. 1,248 702 321 546 546
Brgy. Sta. Isabel to Lower Lucad FMR
MDFO 27,240 409 27,240 27,240
Acquisition of Brand New Heavy Equipment. 45,061 737 45,061 45,061
Talacogon DBP Establishment of Coomercial Complex 18,000 2,250 338 2,813 2,813
Construction of Evacuation Center/Multi-Purpose 14,929 - 908 14,929 14,929
III
Construction of Evacuation Center/Multi-Purpose I 10,000 833 735 8,542 8,542
Expansion of Talacogon Water System 11,000 1,375 290 2,406 2,406

Provincial Loan Equity-MINSSAD 3,513 - - 457 457
DBP Acquisition of Heavy Equipment 24,507 3,532 601 5,300 5,300
387
Commercial Complex 46,000 - 799 46,000 46,000

Trento DBP Wconstruction of Water System 23,889 15,614 3,423 8,275 8,275 For adjustment per JEV 2015-12-009021-
(Php13,751,381.11); & JEV CBRMP/MDFO-
Public Market 25,000 15,570 4,928 9,430 9,430
P1,687,867.96; NHA Housing Loan
Acquisition of Heavy Equipment 16,738 6,853 1,595 9,886 9,886 P1,085,852.80 and beginning balance
Heavy Equipment 15,482 - 80 15,482 15,482 P6,562,726.48.
32,965 - 319 32,965 32,965

8,818 - - 8,818 8,818
7,958 - 60 7,958 7,958
Veruela LBP Equipment Loan 67,135 - 1,516 67,135 26,915 26,915 Aa of 12/31/18, only P26,915,202.00 was
released by bank and paid directly to the
supplier per MOA entered by the .
Alegria Municipal Development Fund Livestock Dispersal 3,337 1,082 1,778 477 477 2,254
Office (MDFO) - Community
Based Resource Management
Project II (CBRMP II)
MDFO - Mindanao Basic Urban Construction of Integrated Bus and Jeepney 22,322 4,700 7,656 9,966 9,966 17,622
Social Services Project Terminal
(MBUSSP)
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Alegria MDFO - Millenium Construction of Level III Water System 22,818 5,166 7,435 10,217 10,217 17,652
Development Goal Fund
(MDGF)
MDFO - Disaster Management Purchase of Heavy Equipment 27,129 5,404 3,789 17,935 17,935 21,724
Assistance Fund (DMAF)
Land Bank of the Philippines Concreting of Entrance and Exit of Terminal 4,960 2,950 526 1,484 1,484 2,010
(LBP)
MDFO - Disaster Management Purchase of Heavy Equipment 19,575 - - 19,575 19,575 19,575
Assistance Fund (DMAF)
Burgos MDFO (Municipal Dev't. Fund Construction of Burgos Eco-Tourism and Guest 23,999 1,809 4,192 22,189 22,189 -
Office ) Center
Claver LBP Construction of 2-storey public market 37,034 5,474 31,248 31,248 -
DBP Acquisition of heavy Equipment 39,750 14,751 39,750 39,750 -
Del Carmen Municipal Development Fund Construction of New Municipal Building 22,411 4,988 6,658 17,423 17,423
Office
Gigaquit World Bank, CBRMP Farm to Market Road 1,197 397 44 135 - 135 The LGU prepared a check to fully pay the
balance. The supposed full payment was
388
applied by the lender as payment for the

penalties for defaulted payments.
World Bank, MBUSSP Construction of Legislative Building 7,262 703 779 6,379 6,379
World Bank, MDFO Construction of Level III Water System 1,322 - 26 1,322 1,322
8,473 - 191 8,473 8,473
33,891 780 2,096 33,111 33,111
Mainit Land Bank of the Philippines Construction of Kasili Resort, Hotel & Restaurant 13,500 12,623 7,452 877 877
MDFO Construction of Mainit Multi Purpose Center 18,656 1,090 3,107 17,566 17,566
Malimono MDFO Construction of Malimono Water Work System 11,987 5,190 7,165 6,797 - 6,797 The variance is due to erroneous recording
of the principal and interest portion of the
amortization
Construction of Governing Center Multi-Purpose 17,100 449 17,100 - 17,100 The difference pertains to the unreleased
Building portion of the loan
Pilar LBP-Butuan City Construction of Municipal Gymnasium 16,444 12,333 11,235 4,111 2,741 1,370 The difference is the total amount of the
principal due within the year & the Mun.
Accountant had classified the said amount
as part of the Accounts Payable account
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Pilar DBP Construction of Sports Complex 71,652 71,652 22,904 - -
Placer DOF-Mun.Dev.Fund Office To put up Mini Iceplant/Cold Storage Support 6,199 6,199 6,770 -
Facilities
San Benito Philippine National Bank Purchase of 1 unit Brand New JCB 3CX 11,950 8,103 1,450 3,847 3,847
(PNB) BACKHOE LOADER 4X4
San Francisco Development Bank of the Acquisition of brand new heavy equipments 5,600 2,733 955 2,867 2,867
Philippines (DBP)
Acquisition of brand new vehicle for rescue and 1,384 649 216 735 735
pre-disaster activities
San Isidro LBP Butuan Lending Center Construction of Municipal Gym 9,821 8,310 2,856 1,511 19,425 307 Difference for reconcilliaton of the City
Accountant
Acquisition of Various Heavy Equipment 19,300 1,693 1,801 17,607
Socorro MDFO 7 km Kapihan Farm to Market Road & Fire 3,964 496 228 577 577 -
Fighting Equipment
MDFO Acquisition of 3 four-wheeled vehicles 477 225 388 3,375 3,375 -
389
MDFO Acquisition of Backhoe & Dumptrucks 4,127 3,462 834 26,228 26,228 -
Santa Monica MDFO (Municipal Dev't. Fund For Construction of Potable Watersystem 3,878 3,444 2,024 435 - 435 Loans payable was not recognized in the
Office ) books and the payment of monthly
For Construction of Municipal Building 7,555 2,370 1,619 5,185 - 5,185 amortization was recorded as commitment
fees. This deficiency was taken up in the
CY 2017 AAR and management committed
to book up the remaining balance of the
loan under Loans Payable account in the
ensuing year CY 2018 but unfortunately
due to transition of Municipal Accountant it
remained recognized as commitment fees
for CY 2018 but they promised to book it up
to Loans Payable Account for CY 2019
Barobo LBP-IMBUSS MBUSS Loan 18,200 13,499 Declining 4,701 4,701 -
LBP 25,000 17,857 Declining 7,143 7,143 -
Bayabas LBP-Tandag Acquisition of Brand New Heavy Equipment 23,045 3,841 26,142 19,204 19,204 -
1,695 286 195 1,409 1,409 -
Cagwait DOF-MDFO Community Based Resources Management 7,829 7,413 2,097 415 15,615 10,398 Difference for reconcilliaton of the
(Project 1 & II) Accountant
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Cagwait LBP Purchase of 1 unit Service Vehicle Van Type for 1,985 1,985
Legislative
Construction of Legislative Building 2,817 2,817
DOF-MDFO Construction of Municipal Development Fund -
Office Cagwait Water System
Carmen MDFO CBRM-SFF Project 531 418 623 113 113 -
LBP Construction of Government Center 14,964 11,003 7,201 3,961 3,961 -
Cortes LBP DOF-MDFO 7,500 3,766 1,016 3,734 3,734 -
DBP DOF-MDFO 28,997 1,329 28,997 28,997 -
Hinatuan MDFO MDFO-Loan 24,710 10,698 5,554 14,012 14,012 -
Lanuza LBP Construction of Municipal Gym 40,000 5,449 2,002 34,551 34,551 -
LBP Purchase of Heavy Equipment 17,000 6,800 716 10,200 10,200 -
Lianga DOF-MDFO Mindanao Basic Urban Services Sector 21,050 9,214 2,362 11,836 11,836 -
Project(MBUSS)
390
LBP-Butuan Equipment Loan 18,000 13,884 627 4,116 4,116 -

Lingig LBP-Bislig Local Development and Investment Project Water 26,000 13,086 13,883 12,914 12,914 -
System
DBP-Bislig Equipment 72,534 24,178 15,547 48,356 48,356 -
Madrid LBP Recreational Facilities 9,494 2,000 155 7,494 7,494 -
Marihatag LBP Acquisition of two unitsservice vehicles 3,505 922 464 2,582 2,582 -
Equity requirement for SIGA & OGI Projects 3,000 1,950 411 1,050 1,050 -
MDFO MRDP 2 6,931 1,967 2,553 4,964 4,964 -
Acquisition of one lot Heavy Equipment 21,383 8,030 6,561 13,353 13,353 -
San Agustin DOF-MDFO CBRMP 2-SFF Project (Support Fund Facility) 992 781 940 211 211 -
LBP-Tandag Renovation of Municipal Ground (Mun. Town 12,234 11,554 5,842 680 680 -
Square)
DOF-MDFO MDF Project-Purchase of Heavy Equipment 20,033 5,796 4,921 14,237 14,237 -
San Miguel LBP To Finance the acquisition of various Brandnew 70,000 17,500 16,063 52,500 52,500
Heavy Equipment
Tagbina LBP-Tandag 3,000 2,452 2,969 548 548 -
Construction of New Public Market and Teminal 27,000 4,893 3,690 22,107 22,107 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Tago LBP Credit Financing with Promissory Note (1 unit 19,824 16,284 6,862 3,540 3,540 -
Road Roller))
WATER SYSTEM PROJECT 23,000 17,627 15,454 5,373 5,373 -
SUB-REGION XVI - NEGROS ISLAND REGION

Province of Negros LBP - Bacolod Construction of Isabela and Escalante District 100,000 99,886 37,323 114 114 -
Occidental Hospital
Renovation of DSBMH - La Carlota City 39,426 27,379 9,296 12,047 10,952 1,095 erroneous booking to accounts payable
(A/P) instead of loans payable (L/P)
Construction of TJPH - Silay Annex Building 102,058 73,640 9,296 28,418 25,576 2,842 erroneous booking to AP instead of LP
Construction of Oxygen Generating Plant ot TJPH 29,000 20,944 6,927 8,056 8,056 -
- Silay City
Purchase of 1 unit IMS Model Versi Dredger (HP) 48,303 34,321 11,582 13,982 12,711 1,271 erroneous booking to AP instead of LP
HA 920
Renovation of Cadiz District Hospital 65,300 40,428 13,229 24,872 24,872 -
391
Construction of Sipalay District Hospital 96,075 57,553 20,454 38,522 35,559 2,963 erroneous booking to AP instead of LP
Concreting of Farm to Market Roads 29,181 18,289 6,064 10,891 10,053 838 erroneous booking to AP instead of LP
Construction of Cottages at Mambukal Resort 27,277 18,281 6,737 8,996 8,996 -
Purchase of Sheep and Construction of Negros 113,908 95,831 21,091 18,077 13,557 4,519 erroneous booking to AP instead of LP
First Ranch
Construction of Access Road to Philippine Rice 18,065 9,268 4,548 8,797 8,797 -
Institute
Equity share in the construction of Sagay City 49,750 14,728 5,723 35,022 35,022 -
District Hospital
Renovation of Negros First Hotel (KADIWA) 113,762 - 6,703 113,762 113,762 -
Renovation of Negros First Pala-Pala Food 75,689 - 3,275 75,689 75,689 -
Terminal
Expansion/Construction/Renova- tion of 84,646 - 5,161 84,646 84,646 -
Mambukal Hotel/ Convention Center and Tourist
Lodge
DBP - Bacolod Construction of Negros First Cyber Center Phase 1 486,970 199,759 82,797 287,211 287,211 -
Construction of Negros First Cyber Center Phase 2 161,084 65,050 22,323 96,034 96,034 -
PNB - Bacolod Construction of 24-classroom 2-Storey Building at 39,978 9,226 9,145 30,752 29,983 769 erroneous booking to AP instead of LP
NOHS
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Province of Negros Municpal Development Fund Acquisition of Heavy Equipment 115,218 - 2,742 115,218 115,218 -
Occidental Office (MDFO) Construction of FMRs 124,016 - 1,118 124,016 124,016 -
Completion of Sagay City Feeder Port 42,884 - 259 42,884 42,884 -
Construction of San Enrique Public Market 29,175 - 410 29,175 29,175 -
Construction of Ma-ao Public Market 43,868 - 665 43,868 43,868 -
Construction of Multi-Purpose Building 24,874 - 331 24,874 24,874 -
Calatrava Development Bank of the Purchase of Heavy Equipments 12,950 8,993 3,759 3,957 3,957 -
Philippines
City of Silay Beginning Balance 23 - - 23 23 -
LBP - TL No. 1 Construction of Buildings 12,413 12,383 30 30 -

LBP - TL No. 2 Development of Relocation Site 10,351 10,351 3,931 - - -
LBP - TL No. 3 Construction of Covered Courts, Day Care Center, 18,676 18,676 6,903 - - -
Barangay Hall, Eco Tourism Building and
Concreting of Roads
392
LBP - TL No. 4 Computerization Program 18,000 18,000 4,186 - - -

LBP - TL No. 5 Construction of One-Stop Shop 3,346 2,974 1,165 372 372 -
LBP - TL No. 6 Construction of Elevated Water Tank, Day Care 11,025 11,025 2,819 - - -
Center, Engineer's Office Bodega, Drainage
System, Repairing of Basketball Court, Renovation
of Cemetery Office Building, Installation of Traffic
Lights
LBP - TL No. 7 Construction/Concreting of Roads, Brgy. Hall, 20,766 17,534 6,519 3,232 3,232 -
Swimming Pool, Day Care Center and Roofing,
Renovation of Public Market
LBP - TL No. 8 Construction of Multi-Purpise Bldg., Stage, 11,827 6,242 3,463 5,585 5,585 -
Ossuary, Day Care Center, Brgy. Hall, DSWD
Building and Multi-Purpose Roofing
DBP TL 1 Acquisition of DBP's acquired asset to be used for 14,062 5,273 4,337 8,789 8,789 -
LGU's Employees'Housing Project
LBP - TL No. 9 Construction of Various Covered Courts, Perimeter 34,265 10,470 5,881 23,795 23,795 -
Fence of BJMP, and CEO Bodega and Repair Bay
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
City of Silay DBP TL 2 Construction and Improvement of Silay-Patag 118,398 8,880 15,224 109,519 109,519 -
Road, Silay City
LBP - TL No. 10 To partly finance various Infrastructure Projects 13,466 791 545 12,674 12,674 -
such as the construction and repair of Seven (7)
covered courts, repainting and construction of
drainage of the public market and concreting of
0.855 km farm-to-market road.
LBP - TL No. 11 Expansion of motor pool and for use in solid waste 60,000 - 424 60,000 60,000 -
management, through acquisition of brand new
excavator (P14M), crawl doser (P26M), and dump
trucks (P20M)
Toboso LBP Construction of Toboso Public Market 21,890 18,256 6,808 3,634 3,634 -
MDFO (90%) Acquisition of Brand New Light and Heavy 26,145 120 26,145 26,145 -
Equipments
393
City of Escalante MDFO Logofind Const. of Schools 22,283 22,283 16,692 - - -

LBP-Bacolod Farm to Market Roads 97,000 94,326 36,267 2,674 2,674 -
Const. of Bus & Jeepney Terminal 19,400 17,783 7,072 1,617 1,617 -
Const. of Coliseum 55,000 48,125 22,033 6,875 6,875 -
Const. of Slaughterhouse 9,200 8,189 3,149 1,011 1,011 -
DBP-San Carlos Const. of Coliseum - Phase II 55,000 34,809 16,159 20,191 20,191 -
Const. of Water System 27,993 7,824 4,349 20,169 20,169 -
LBP-Bacolod Farm to Market Roads 160,540 20,067 8,363 140,472 140,472 -
Const. of Event Center & New Public Market 301,879 - 1,003 301,879 301,879 -
Cadiz City Philippine National Bank (Loan Constrcution, rehabilitation, improvement, 34,955 38,656 20,400 46,268 46,268 -
I) modernization, and equipping of cadiz City Health
Office
Construction of a Breakwater Facility and Port 26,589
Office Bldg
Repair and Improvement of Cadiz City Hall 9,991
Building
Completion of Damaged Breakwater. 13,389
Philippine National Bank (Loan To finance the acquisition of various civil works 14,993 14,993 2,560 - -
II) and solid waste management equipment
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Cadiz City LBP Repair of Commercial Complex 14,983 33,815 14,783 149,846 149,846 -
Construction of Don Bernardo benedicto 67,785
Community Center
Construction of Public Administration Bldg. (City 85,384
hall 2)
Construction of City Disaster Risk Management 15,509
Command Center
LBP To finance the retrofitting of existing Daga bridge 13,267 - 125 13,267 13,267 -
Land Bank of the Phil. 2 Units Brand New generator Set 9,990 592 9,990 9,990
2 sets Airconditioning units 31,655 31,655 31,655
Information and Communication Technology (ICT) 2,883 2,883 2,883
Project -hardware package
Information and Communication Technology (ICT) 2,987 2,987 2,987
Project -software package
394
Sagay City LBP To Finance Development of Old Sagay Feeder 69,256 63,916 26,619 5,340 5,340 -
Port
To Finance Phase I of Triple "A" Slaughterhouse 61,700 44,332 26,138 17,368 17,368 -
Concreting of Portion of Access Road 8,000 6,994 2,607 1,006 1,006 -

To Finance Expansion of Public Market 69,780 35,155 25,533 34,625 34,625 -
To Finance Phase II of Triple "A" Slaughterhouse 91,470 73,854 29,283 17,616 17,616 -
To Finance Phase II Component of Sagay Feeder 50,000 45,239 16,060 4,761 4,761 -
Port
To Finance Land Development of the 1.9664 has. 29,760 23,983 5,498 5,777 5,777 -
Teachers Village
To Finance Construction of Sanitary Landfill 14,200 12,698 5,102 1,502 1,502 -
To Finance Other Component of the Triple "A" 36,700 15,049 12,465 21,651 21,651 -
Slaughterhouse 3
To Finance Other Component of the Triple "A" 168,836 - 6,721 168,836 168,836 -
Slaughterhouse 3
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Victorias City Development Bank of the To finance the purchase of lot (for the const. of 136,631 2,628 6,296 134,004 134,004 -
Phils.,Bacolod City New Govt. Center) located at Hda. Ideal, Brgy.
XVIII, Victorias City
Murcia HDMF/Pag-ibig Fund Construction of Employees Houses at Smile 20,000 9,273 696 10,727 10,727 -
Village, Brgy. Salvacion, Murcia
Land Bank of the Phils. Installation of Solar Street Lights, Computerization 19,812 2,971 865 16,840 16,840 -
Project & Acquisition of Backhoe Loader
Bacolod City Philippine National Bank Construction of the New Government Center 391,331 282,628 8,056 108,703 108,703 -
Philippine Veterans Bank Purchase of Relocation Site 132,241 113,874 2,059 18,367 18,367 -
Relocation Site (ARAO Property), Barangay Vista 100,000 87,165 1,439 12,835 12,835 -
Alegre
Financial Assistance to on-site informal settlers 17,759 14,588 356 3,171 3,171 -
395
Bago City Philippine Veterans Bank Various Infrastructure Projects 50,000 107 994 49,893 20,962 28,931 P28,931,101.42 is still the unavailed
portion of the loan
Valladolid MDFO Shoreline Protection 6,384 4,569 - 1,816 1,816 -
LBP Acquisition of 1 unit backhoe 8,500 6,375 3,923 2,125 2,125 -
DBP Construction / Improvement of Water System Level 49,999 5,769 27,441 44,230 44,230 -
III
La Carlota City LBP Sanitary Landfill 40,000 204 40,000 12,913 27,087 The loan amount is released in tranches
based on percentage of project completion.
LBP Concreting of Balabag Road 20,000 137 20,000 14,985 5,015
The outstanding balance is the total
amount released during the year.
DOF - MDFO-Logofind Construction of City Health Centers 5,614 2,572 5,861 3,043 3,043 -
Pontevedra LBP Bacolod Construction of new municipal hall and buildings 65,000 2,279 65,000 65,000 -
for MTC,COMELEC & LTO
LBP Bacolod Purchase of dredger 40,000 1,860 40,000 35,375 4,625 This loan is released in tranches. The full
amount will be release upon submission of
documents pertaining to the purchase of
the dredger.
245 - 245 245 - No documents relevant to this loan were
submitted. According to the Accountant,
this amount was only carried forward from
previous Financial Statements.
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
San Enrique DOF - MDFO - LOGOFIND Construction of School Bulding and Birthing Clinic 2,393 1,464 2,789 928 923 5 Loan balance is reflected in the financial
statements as follows: Current P
432,512.30 Non-Current 490,984.22 Total
P923,496.52
Isabela LBP-Bacolod Finance Level III Water System 27,700 9,833 17,867 17,867 -
Moises Padilla LBP Finance Level III Water System 14,700 10,566 4,134 4,134 -
DBP Finance Level III Water System 24,727 12,584 12,142 12,142 -
Himamaylan City LBP (LOGOFind Projects) 23,323 14,126 1,315 9,197 9,197 -
New Government Center 198,175 69,014 8,494 129,161 129,161 -
Postal Bank Sanitary Land Fill 23,447 4,396 1,462 19,051 19,051 -
LBP NGC Aircon 24,979 - 836 24,979 24,979 -
NGC Furnitures & Fixtures 13,790 - 1,010 13,790 13,790 -
NGC Powerhouse 1,796 - 279 1,796 1,796 -
396
NGC Watertank 2,788 - 214 2,788 2,788 -

NGC Drainage 1,188 - - 1,188 1,188 -
NGC Generator Set 3,170 - - 3,170 3,170 -
Elevator 5,981 - - 5,981 5,981 -
Hinigaran DBP Cons. Of Single Storey School Building 6,170 4,949 2,818 1,221 1,221 -
Repair of School Building 2,860 953 938 1,907 1,907 -
Binalbagan DBP Purchase of Heavy Eqpt. 58,308 15,924 2,823 42,384 42,384 -
Ilog DOF-MDFO const. of various projects 5,204 3,026 2,178 2,178 -
LBP-MDFO 1 Road Motor Grader,1Hydraulic Excavator, 1 27,150 6,145 21,005 21,005 -
Pontoon Barge
Kabankalan City DBP Road Concreting Project and Developmental 342,611 218,821 - 123,790 123,790 - Loan availed from DBP, Kabankalan City
Projects & Acquisition of Equipment Branch for the concreting of the city roads
in year 2008 and amortized over 15 years
period.
Candoni LBP BACOLOD 6,780 6,529 251 251 (0) Acquisition of One(1) Wheel Loader on
April 16, 2012.
Sipalay City LBP Concreting of Roads 99,032 78,030 2,194 21,001 21,001 - Interest pertains to 2018 only
Construction of New Govt Center 146,924 77,891 5,630 69,033 69,033 - Interest pertains to 2018 only
Electrical Connection-NGC 11,000 2,963 748 8,037 8,037 - Interest pertains to 2018 only
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Sipalay City LBP Installation of AC-NGC 21,500 9,032 1,050 12,468 12,468 - Interest pertains to 2018 only
Acquisition of Furnitures-NGC 18,185 10,062 702 8,122 8,122 - Interest pertains to 2018 only
Cauayan LBP To finance the development of level III Water 25,753 13,900 1,641 11,853 11,853 -
System
16,695 12,142 360 4,553 4,553 -
Province of Negros Occidental Finance the socialized housing project 3,000 2,174 - 826 826 -
Hinoba-an Phil. Postal Savings Bank, Inc To finance the construction of Level III Water 57,949 26,962 2,479 30,987 30,987 -
System Project
Province of Neg. Occ. Acquisition of service vehicle 1,000 - - 1,000 1,000 -
MDFO Acquisition of heavy equiptment 39,123 - 93 39,123 39,123 -
Province of Negros Development Bank of the For the completion of the 4-storey Central Block 346,598 63,157 92,637 283,441 283,810 (369)
Oriental Philippines building at NOPH
Department of Interior & Local No data available 152 152 152
397
Government 53 53 53
Others 164 164 164
Bais City LBP - Bais Branch Construction of Public Market Complex 214,490 107,795 98,768 106,695 106,695 -
Tanjay City Land Bank of the Philippines Construction of New Public Market 71,958 71,958 5,802 - -
Additional Loan for the New Public Market 10,500 10,500 872 - -
Construction of the City Hall Annex Bldg. 45,930 35,361 1,072 10,568 10,568 -
Construction of District Jail 3,996 3,213 79 783 783 -
Completion/Construction of Seawall @ Brgy. IV to 29,943 24,104 592 5,839 5,839 -
Brgy. VII
Canlaon City DBP-San Carlos Branch Concreting of Barangay Roads 45,086 21,416 13,105 23,670 23,670 -
Water Supply System 39,962 6,993 5,502 32,968 32,968 -
Guihulngan City Land Bank of the Philippines 194,000 69,580 22,413 124,420 124,420 -
Bureau of Animal Industry 100 100 100 -
Bayawan City LBP Housing Project & Construction of Brgy. Poblacion 70,500 61,772 39,902 8,728 8,728 -
Hall
Public Market Waste Water Treatment Facility 2,550 2,040 856 510 510 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Bayawan City LBP Construction of Small Water Impounding Projects 9,775 6,341 2,020 3,434 3,434 -
Construction of Inland Aquaculture Facility 5,100 2,995 1,275 2,105 2,105 -

Construction of Communal Irrigation Project 14,592 1,152 193 13,440 13,440 -
Road Concreting and Drainage Construction 57,683 3,559 208 54,124 54,124 -
DBP Renovation of Bayawan Integrated Business 76,845 - 738 76,845 76,845 -
Center
Asphalting of Main Roads of Lopezville 7,329 - 170 7,329 7,329 -
Subdivision
Improvement of Maninihon-Consumalig-San Isidro 55,110 - 189 55,110 55,110 -
FMR
Improvement of Banga-San Roque-Tayawan FMR 41,889 - 92 41,889 41,889 -
398
Expansion of Bayawan City Public Cemetery 9,697 - 9,697 9,697 -

Amlan DOST -RO7 To establish a community based food processing 1,000 1,000 - - -
center that will enable local livelihood enterprises
to enhance their manufacturing productivity and
consequently enhance their competitiveness in
domestic market
Local Housing fund - CISFA Improvement of Amlan Water System in Barangay 1,200 632 568 568 -
Tambojangin
Development Bank of the Purchase of Two (2) Units Dumptruck 3,428 816 2,612 2,612 -
Philippines
Development Bank of the Purchase of Excavator to support the 5,880 2,865 3,015 3,015 -
Philippines Environmental Management and Protection of this
Development Bank of the 1,095 1,095 1,095 -

Philippines
Ayungon Department of Finance Resource Management Project 1,927 1,524 403 403 -
DBP Purchase of Heavy Equipment 9,970 5,460 4,510 4,510 -
Bacong Municipal Development Fund Public Economic Enterprise/Revenue Generation 20,000 10,525 2,249 9,475 9,475 -
Office, Department of Finance
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Basay Landbank of the Philippines - Improvement and Rehabilitation of Water System 21,719 15,872 5,847 5,847 -
Dumaguete
2,543 1,858 685 685 -
Landbank of the Philippines - Purchase of Brand New Changlin Wheel Loader 8,000 6,667 1,333 1,333 -
Dumaguete
Bindoy, Negros Oriental Provincial Government 50 50 50 -
Bindoy LBP Construction of Sawmill Facilities and Acquisition 844 844 - - -

of Sawmill Equipment
MDFO Support Facilities and Livelihood Program of 6,452 3,080 3,372 3,372 -
CBRM Project
DBP Acquisition of one (1) unit rescue vehicle and one 2,674 1,591 1,083 1,083 -
(1) unit service vehicle
MDFO-Loan Amortization - -
Mabinay LBP To finance the Construction of Mabinay Terminal 75,690 46,399 29,291 29,291 -
Complex
To finance the Improvement of Mabinay Spring 23,649 14,532 9,117 9,117 -
Resort
399
To finance the Rehabilitation of Farm to Market 9,964 4,355 5,609 5,609 -

Roads
Acquisition of Recon Heavy Equipment 10,425 10,425 - - -
Manjuyod Land Bank of the Phils. Purchase of Brand New Heavy Equipment 12,197 10,019 3,401 2,178 2,178 -
Prior years' accounts 4 4 4 - borrowings from GOCCs

Pamplona Development Bank of the To finance the construction of Multi-purpose 1,970 1,067 626 903 903 -
Philippines Legislative Building with a floor area of 121.836 sq.
m.
San Jose none - -
Sibulan MDFO - DOF Completion of Public Market 12,941 7,829 13,741 5,112 5,112 -
Siaton Development Bank of the Acquisition of various heavy equipment 41,658 15,481 4,448 26,177 26,177 -
Philippines
Sta. Catalina Land Bank of the Philippines To finance development projects (construction of 12,291 7,955 516 4,336 4,336 -
water system and rehabilitation of farm to market
road, Brgy. Buenavista)
Tayasan Land Bank of the Philippines 7,454 117 7,454 7,454 - Initial Released
(LBP)
Valencia Development Bank of the Phils. Various infrastructure projects 15,000 9,000 1,450 6,000 6,000 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Zamboanguita Land Bank of the Philippines For the improvement/rehabilitiation of Level III 27,000 23,026 13,064 3,974 4,171 (197) Loan from the National Government in prior
Water System years for electrification projects. The said
loan has been outstanding as per record
for unreasonable period of time due to
absence of the required documentation to
support such indebtedness
AUTONOMOUS REGION OF MUSLIM MINDANAO (ARMM)

Provincial Government of Philippine National Bank Completion of Provincial Capitol 5,984 4,433 2,843 1,551 24,212 (18,159) For reconciliation of Accountant
Basilan
19,038 12,767 5,156 6,271
8,593 5,547 2,135 3,046
10,001 6,411 2,498 3,590
Construction of Farm to Market Roads 15,000 11,111 6,644 3,889
27,057 20,042 9,633 7,015
400
15,883 11,688 5,780 4,196

6,875 4,969 2,100 1,906
7,554 5,230 2,210 2,324
5,518 3,801 1,349 1,717
18,392 11,526 4,211 6,866
Provincial Government of Land Bank of the Philippines Procurement of Heavy Equipment 99,449 89,239 34,387 - - -
Lanao DelSur
Construction of Infrastructure Projects 49,625 49,625 12,891 - - -
506,755 89,138 41,981 368,773 368,773 -
Procurement of Heavy Equipment 349,484 127,687 49,538 221,797 221,797 -
City Government of Land Bank of the Philippines Acquisition of Heavy Equipment and various 186,526 99,127 26,066 87,399 87,399 -
Lamitan machineries
Construction of Various Infra. Project 2,250 750 399 1,500 1,500 -
5,880 1,960 929 3,920 3,920 -
7,844 2,615 1,232 5,229 5,229 -
6,301 2,100 989 4,201 4,201 -
5,138 1,713 803 3,425 3,425 -
5,723 1,908 894 3,815 3,815 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
City Government of Land Bank of the Philippines Construction of Various Infra. Project 3,136 1,045 469 2,090 2,090 -
Lamitan
4,888 1,629 718 3,259 3,259 -
2,235 745 324 1,490 1,490 -
4,793 1,598 671 3,195 3,195 -
9,377 3,126 1,310 6,251 6,251 -
2,250 750 293 1,500 1,500 -
6,301 2,100 798 4,201 4,201 -
10,232 3,411 1,244 6,822 6,822 -
678 226 82 452 452 -
16,545 5,515 2,003 11,030 11,030 -
3,113 1,038 362 2,076 2,076 -
401
8,402 2,801 977 5,601 5,601 -

5,250 1,750 610 3,500 3,500 -
12,855 4,040 1,482 8,815 8,815 -
9,173 2,883 1,026 6,290 6,290 -
1,821 572 199 1,249 1,249 -
1,980 622 213 1,358 1,358 -
2,325 731 250 1,594 1,594 -
2,073 651 221 1,421 1,421 -
3,253 957 351 2,296 2,296 -
1,271 374 129 897 897 -
1,049 308 106 740 740 -
5,225 1,537 513 3,688 3,688 -
24,674 6,729 2,337 17,945 17,945 -
2,284 623 210 1,661 1,661 -
1,089 297 100 792 792 -
6,232 1,700 555 4,533 4,533 -
8,739 2,185 781 6,554 6,554 -
5,548 1,387 456 4,161 4,161 -
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
City Government of Land Bank of the Philippines Construction of Various Infra. Project 1,330 333 107 998 998 -
Lamitan
5,853 1,322 460 4,531 4,531 -
2,453 554 172 1,899 1,899 -
13,122 2,624 799 10,498 10,498 -
1,801 257 94 1,544 1,544 -
300 50 7 250 250 -
3,084 154 39 2,930 2,930 -
138 7 2 131 131 -
6,525 - - 6,525 6,525 -
1,000 - - 1,000 1,000 -
2,073 83 8 1,990 1,990 -
3,320 - - 3,320 3,320 -
402
Marawi City PNB 63,355 9,243 4,247 54,111 54,111 -

Lantawan Land Bank of the Philippines Acquisition of Heavy Equipment 60,756 60,756 45,029 15,727 Difference for reconcilliation of the
Accountant
Sumisip Land Bank of the Philippines Purchase of Heavy Equipment 75,098 49,341 25,757 17,638 8,119 Difference for reconcilliation of the
Accountant
Tipo-Tipo Land Bank of the Philippines Acquisition of Heavy Equipment 39,493 3,878 35,614 35,614 -
Ungkaya Pukan Land Bank of the Philippines Purchase of Heavy Equipment 26,909 26,909 26,909 26,909 -
Ditsa-an Ramain LandBank of the Philippines Purchse of Heavy Equipment 84,948 11,983 7,317 84,948 67,472 17,476 Difference for reconcilliation of the
Accountant
Kapai Phil. Vet. Bank Purchse of Heavy Equipment 49,530 17,355 5,349 20,920 20,920 -
Bacolod Kalawi LandBank of the Philippines Acquisition of New Heavy Equipment 110,000 67,344 18,882 108,706 108,706 -
Madalum Philippine Veteran Bank-CDO Purchse of Heavy Equipment 45,000 19,345 19,345 -
Calanogas Land Bank of the Philippines Purchse of Heavy Equipment 42,000 No Data AvailableNo Data Available 20,623 20,623 -
Pagayawan Al- Amanah Islamic Bank Purchse of Heavy Equipment 35,182 No Data AvailableNo Data Available 5,250 7,874 (2,625)
Pualas Land Bank of the Philippines Purchse of Heavy Equipment 48,950 8,974 3,302 30,186 30,186 -
Lumbayanague Land Bank of the Philippines- Equipment Acquisition/ Economic Activity 29,028 24,950 4,078 7,797 7,797 -
Marawi City Branch
Sultan Dumalondong Land Bank of the Philippines- Economic Activity 24,950 4,079 7,797 - 7,797 Difference for reconcilliation of the
Marawi City Branch Accountant
Local Government
Calendar Year 2018
(in thousand pesos)

Outstanding
Statement
Butig Philippine Veteran Bank- CDO To finance purchase of (5) units of Brand New 10 49,379 9,876 2,273 24,689 24,689 -
Branch Wheeler Dump Truck.
Lumbatan Land Bank of the Philippines- To finance Construction of Municipal Hall at 59,522 6,420 2,812 43,092 43,092 -
Iligan City Branch Barangay Pantar, Lumbatan, Lanao del Sur
Balabagan Land Bank of the Philippines Purchse of Heavy Equipment 68,000 5,189 58,317 58,317 -
Tandubas Land Bank of the Philippines Construction of Pier at Barangay Sallangan 10,500 No Data
Available
Concreting of road Barangay Sallangan - Tapian 14,000 No Data
Sukah Road Available
Concreting of Barangay Kepeng-Sallangan Road 5,000 No Data
Available
Construction of Two (2) storey Municipal Hostel 7,900 No Data
Available
403
Construction of Multi Purpose Hall 1,500 4,331 1,075 3,127 3,127 -

Panglima Sugala Land Bank of the Philippines One (1) Unit Motor Grader 18,950
One (1) Unit Crawler Dozer 26,950 6,295 2,865 37,605 37,605 -
One (1) unit Vibrator Compactor 7,950 974 446 6,976 6,976 -
Two (2) unit Dump Truck 16,900 2,070 854 14,830 14,830 -
One (1) unit Wheel Loader (Komatsu WA250-5 15,950 1,423 581 14,527 14,527 -
Pangutaran Land Bank - Jolo 40,000 35,612 9,713 4,388 4,388 -
Siasi DBP - Jolo Construction of commercial building 82,837 17,906 9,281 64,932 64,932 -
PART V
ANNEXES
Annex 1
List of LGUs not included in the 2017 AFR but which have submitted FSs
for 2018 and 2017 and thus included in the Restated 2017 FSs of the 2018 AFR
PROVINCES
Region XII
1 Province of Sultan Kudarat
2 Province of North Cotabato
CITIES
Region XII
1 Tacurong City, Sultan Kudarat
2 Koronadal City, South Cotabato
3 Cotabato City, North Cotabato
ARMM
4 Marawi City, Lanao del Sur
MUNICIPALITIES
CAR
1 Dolores, Abra
2 Lagangilang, Abra
3 Manabo, Abra
4 Pilar, Abra
5 Tubo, Abra
Region IV-A
6 Lucban, Quezon
Region IV-B
7 San Vicente, Palawan
Region VIII
8 Maripipi, Biliran
Region XII
9 Bagumbayan, Sultan Kudarat
10 Columbio, Sultan Kudarat
11 Esperanza, Sultan Kudarat
12 Isulan, Sultan Kudarat
13 Kalamansig, Sultan Kudarat
14 Lambayong, Sultan Kudarat
15 Lebak, Sultan Kudarat
16 Lutayan, Sultan Kudarat
17 Ninoy Aquino, Sultan Kudarat
18 Palimbang, Sultan Kudarat
19 Pres. Quirino, Sultan Kudarat
20 Alamada, North Cotabato
21 Carmen, North Cotabato
22 Kabacan, North Cotabato
23 Libungan, North Cotabato
24 Makilala, North Cotabato
25 Pigcawayan, North Cotabato
26 Lake Sebu, South Cotabato
27 Norala, South Cotabato
28 Polomolok, South Cotabato
29 Sto. Niño, South Cotabato
30 Surallah, South Cotabato
31 Tampakan, South Cotabato
32 Tantangan, South Cotabato
404
Annex 1
List of LGUs not included in the 2017 AFR but which have submitted FSs
for 2018 and 2017 and thus included in the Restated 2017 FSs of the 2018 AFR
ARMM
33 Bacolod Kalawi, Lanao del Sur
34 Balabagan, Lanao del Sur
35 Ganassi, Lanao del Sur
36 Kapatagan, Lanao del Sur
37 Lumba Bayabao, Lanao del Sur
38 Madalum, Lanao del Sur
39 Maguing, Lanao del Sur
40 Picong, Lanao del Sur
41 Taraka, Lanao del Sur
42 Tugaya, Lanao del Sur
43 Province of Maguindanao
44 Barira, Maguindanao
45 Datu Paglas, Maguindanao
46 Upi, Maguindanao
47 SK Pendatum, Maguindanao
48 Pandag, Maguindanao
49 Parang, Maguindanao
50 Talitay, Maguindanao
405
Annex 2
List of Municipalities included in the 2017 AFR but excluded from the
Restated 2017 FSs of the 2018 AFR due to non-submission of 2018 FSs
CAR
1 Licuan-Baay, Abra
2 Peñarrubia, Abra
3 San Isidro, Abra
Region II
4 Sto. Niño, Cagayan
Region IV-B
5 El Nido, Palawan
Region VI
6 Barotac Nuevo, Iloilo
7 Barotac Viejo, Iloilo
8 New Lucena, Iloilo
Region VII
9 Borbon, Cebu
10 Consolacion, Cebu
11 Cordova, Cebu
12 Madridejos, Cebu
13 Moalboal, Cebu
14 Ronda, Cebu
15 San Francisco, Cebu
16 Lazi, Siquijor
Region XII
17 Banisilan, North Cotabato
ARMM
18 Sultan Kudarat, Maguindanao
406
Annex 3
List of Municipalities not Included in the Combined 2018 FSs
(by Region)
Unsubmitted 2018 FSs Submitted 2018 FSs but did not submit 2017 FSs
CAR ARMM
1 Baay-Licuan, Abra 1 Talayan, Maguindanao
2 Boliney, Abra 2 Datu Anggal Midtimbang,
3 Bucloc, Abra Maguindanao
4 Malibcong, Abra 3 Guindulungan, Maguindanao
5 Peñarrubia, Abra
6 Pidigan, Abra
7 San Isidro, Abra
8 Tineg, Abra
Region II
9 Sto. Niño, Cagayan
10 Sto. Tomas, Isabela
Region III
11 Limay, Bataan
Region IV-A
12 Jomalig, Quezon
13 Burdeos, Quezon
Region IV-B
14 El Nido, Palawan
15 Linapacan, Palawan
Region VI
16 Barotac Nuevo, Iloilo
17 Barotac Viejo, Iloilo
18 New Lucena. Iloilo
Region VII
19 Argao, Cebu
20 Borbon, Cebu
21 Consolacion, Cebu
22 Cordova, Cebu
23 Madridejos, Cebu
24 Moalboal, Cebu
25 Ronda, Cebu
26 San Francisco, Cebu
27 Lazi, Siquijor
Region VIII
28 Almagro, Samar
Region XII
29 Banisilan, North Cotabato
Region XVI
30 Don Salvador Benedicto. Negros
Occidental
ARMM
31 Datu Salibo, Maguindanao
32 Datu Saudi Ampatuan, Maguindanao
33 Sultan Kudarat, Maguindanao
407
Annex 4
Matrix of Provinces, Cities, and Municipalities

which Submitted Incomplete Financial Statements
for CY 2018
LGU SFPo SFPer SCF SCNA/E SCBAA NFS
NCR
Las Piñas City √ √ √ √ x √
Malabonn City √ √ √ √ x √
Manila City √ √ √ √ x √
Quezon City √ √ y √ x √
REGION II
Province of Cagayan
Gattaran √ √ √ √ x √
Province of Quirino
Diffun √ √ √ √ x √
REGION IV-B
Province of Palawan
Magsaysay √ √ x √ x √
Balabac √ √ √ √ x √
Busuanga √ √ √ √ x √
Coron √ √ √ √ x √
REGION VIII
Province of Biliran
Biliran √ √ √ √ x √
Cabucgayan √ √ √ √ x √
Caibiran √ √ √ √ x √
Culaba √ √ √ √ x √
Kawayan √ √ √ √ x √
Maripipi √ √ √ √ x √
Naval √ √ √ √ x √
Province of Eastern Samar
Province of Eastern Samar √ √ √ √ x √
Province of Leyte
Albuera √ √ √ √ x √
Babatngon √ √ √ √ x √
Barugo √ √ √ √ x √
Capoocan √ √ √ √ x √
Carigara √ √ √ √ x √
Dagami √ √ √ √ x √
Dulag √ √ √ √ x √
Isabel √ √ √ √ x √
Julita √ √ √ √ x √
MacArthur √ √ √ √ x √
Merida √ √ √ √ x √
Palo √ √ √ √ x √
Pastrana √ √ √ √ x √
Tolosa √ √ √ √ x √
408
Tunga √ √ √ √ x √
Villaba √ √ √ √ x √
Province of Northern
Samar
Province of N. Samar √ √ √ √ x √
Allen √ √ √ √ x √
Biri √ √ √ √ x √
Bobon √ √ √ √ x √
Capul √ √ √ √ x √
Catarman √ √ √ √ x √
Catubig √ √ √ √ x √
Gamay √ √ √ √ x √
Laoang √ √ √ √ x √
Lapinig √ √ √ √ x √
Las Navas √ √ √ √ x √
Lavezares √ √ √ √ x √
Lope de Vega √ √ √ √ x √
Mapanas √ √ √ √ x √
Mondragon √ √ √ √ x √
Palapag √ √ √ √ x √
Pambujan √ √ √ √ x √
Rosario √ √ √ √ x √
San Antonio √ √ √ √ x √
San Isidro √ √ √ √ x √
San Jose √ √ √ √ x √
San Roque √ √ √ √ x √
San Vicente √ √ √ √ x √
Silvino Lubos √ √ √ √ x √
Victoria √ √ √ √ x √
Province of Samar
Province of Samar √ √ √ √ x √
Catbalogan City √ √ √ √ x √
Basey √ √ √ √ x √
Daram √ √ √ √ x √
Hinabangan √ √ √ √ x √
Jiabong √ √ √ √ x √
Matuguinao √ √ √ √ x √
Pagsanghan √ √ √ √ x √
San Jose de Buan √ √ √ √ x √
San Sebastian √ √ √ √ x √
Santa Margarita √ √ √ √ x √
Villareal √ √ √ √ x √
Zumarraga √ √ √ √ x √
REGION X
Province of Lanao del
Norte
Tangkal √ √ √ √ √ x
Tubod √ √ √ √ √ x
Province of Misamis
Oriental
Sugbong Cogon √ √ √ √ √ x
Talisayan √ √ √ √ √ x
Villanueva √ √ √ √ √ x
409
REGION XI
Province of Davao del Sur
Province of Davao del Sur √ √ √ √ x √
Digos City √ √ √ √ x √
Bansalan √ √ √ √ x √
Hagonoy √ √ √ √ x √
Kiblawan √ √ √ √ x √
Magsaysay √ √ √ √ x √
Malalag √ √ √ √ x √
Matanao √ √ √ √ x √
Padada √ √ √ √ x √
Santa Cruz √ √ √ √ x √
Sulop √ √ √ √ x √
Province of Davao del Norte
Asuncion √ √ √ √ x √
New Corella √ √ √ √ x √
REGION XII
Province of South Cotabato
Province of South √ √ √ √ x √
Cotabato
Province of South Cotabato
Alamada √ √ √ √ x √
Aleosan √ √ √ √ x √
Antipas √ √ √ √ x √
Arakan √ √ √ √ x √
Carmen √ √ √ √ x √
Kabakan √ √ √ √ x √
Libungan √ √ √ √ x √
Magpet √ √ √ √ x √
Makilala √ √ √ √ x √
Matalam √ √ √ √ x √
Midsayap √ √ √ √ x √
M’lang √ √ √ √ x √
Pigcawayan √ √ √ √ x √
Pikit √ √ √ √ x √
President Roxas √ √ √ √ x √
Tulunan √ √ √ √ x √
Province of Sultan Kudarat
Bagumbayan √ √ √ √ x √
Columbio √ √ √ √ x √
Esperanza √ √ √ √ x √
Isulan √ √ √ √ x √
Kalamansig √ √ √ √ x √
Lambayong √ √ √ √ x √
Lebak √ √ √ √ x √
Lutayan √ √ √ √ x √
Ninoy Aquino √ √ √ √ x √
Palimbang √ √ √ √ x √
Pres. Quirino √ √ √ √ x √
Sub-Region XVI
Province of Negros
Occidental
Province of N. Occidental √ √ √ √ x √
410
Bacolod City √ √ √ √ x √
Bago City √ √ √ √ x √
Cadiz City √ √ √ √ x √
Escalante City √ √ √ √ x √
Himamaylan City √ √ √ √ x √
Kabankalan City √ √ √ √ x √
La Carlota City √ √ √ √ x √
Sagay City √ √ √ √ x √
San Carlos City √ √ √ √ x √
Silay City √ √ √ √ x √
Sipalay City √ √ √ √ x √
Talisay City √ √ √ √ x √
Victorias City √ √ √ √ x √
Binalbagan √ √ √ √ x √
Caltrava √ √ √ √ x √
Candoni √ √ √ √ x √
Cauayan √ √ √ √ x √
E.B. Magalona √ √ √ √ x √
Hinigaran √ √ √ √ x √
Hinoba-an √ √ √ √ x √
Ilog √ √ √ √ x √
Isabela √ √ √ √ x √
La Castellana √ √ √ √ x √
Manapla √ √ √ √ x √
Moises Padilla √ √ √ √ x √
Murcia √ √ √ √ x √
Pontevedra √ √ √ √ x √
Pulupandan √ √ √ √ x √
San Enrique √ √ √ √ x √
Toboso √ √ √ √ x √
Valladolid √ √ √ √ x √
ARMM
Province of Sulu
Province of Sulu √ √ √ √ √ x
Hadji Panglima Tahil √ √ √ √ √ x
Indanan √ √ √ √ √ x
Jolo √ √ √ √ √ x
Kalingalan Caluang √ √ √ √ √ x
Lugus √ √ √ √ √ x
Luuk √ √ √ √ √ x
Maimbung √ √ √ √ √ x
Panamao √ √ √ √ √ x
Pandami √ √ √ √ x x
Panglima Estino √ √ √ √ √ x
Panglima Omar √ √ √ √ √ x
Pangutaran √ √ √ √ √ x
Parang √ √ √ √ √ x
Pata √ √ √ √ √ x
Patikul √ √ √ √ √ x
Siasi √ √ √ √ √ x
Talipao √ √ y √ √ x
Tapul √ √ √ √ √ x
Tongkil (Banguingui) √ √ √ √ √ x
Province of Maguindanao
Datu Anggal Midtimbang √ √ √ √ x √
411
Datu Blah Sinsuat √ √ √ √ x √
Datu Odin Sinsuat √ √ √ √ x √
Datu Piang √ √ √ √ x √
Datu Unsay √ √ √ √ x √
Guindulungan √ √ √ √ x √
Kabuntalan √ √ √ √ x √
Mangudadatu √ √ √ √ x √
Northern Kabuntalan √ √ √ √ x √
Paglat √ √ √ √ x √
Pandag √ √ √ √ x √
Rajah Buayan √ √ √ √ x √
S.K. Pendatun √ √ √ √ x √
Sultan Sa Barongis √ √ √ √ x √
Talayan √ √ √ √ x √
Province of Tawi-Tawi
Province of Tawi-Tawi √ √ √ √ x √
Bongao √ √ √ √ x √
Mapun √ √ √ √ x √
South Ubian √ √ √ √ x √
Turtle Island √ √ √ √ x √
Province of Basilan
Akbar √ √ √ √ x √
Al-Barka √ √ √ √ x √
Hadji Ajul √ √ √ √ x √
Hji Muhtamad √ √ √ √ x √
Lantawan √ √ √ √ x √
Maluso √ √ √ √ x √
Sumisip √ √ √ √ x √
Tabuan-Lasa √ √ √ √ x √
Tipo-Tipo √ √ √ √ x √
Tuburan √ √ √ √ x √
Ungkaya-Pukan √ √ √ √ x √
Province of Lanao del Sur
Province of Lanao del
Sur √ √ √ √ x √
Marawi City √ √ √ √ x √
Bacolod Kalawi √ √ √ √ x √
Balabagan √ √ √ √ x √
Balindong √ √ √ √ x √
Bayang √ √ √ √ x √
Binidayan √ √ √ √ x √
Buadipuso Buntong √ √ √ √ x √
Bubong √ √ √ √ x √
Bumbaran √ √ √ √ x √
Butig √ √ √ √ x √
Calanogas √ √ √ √ x √
Ditsaan Ramain √ √ √ √ x x
Ganassi √ √ √ √ x √
Kapai √ √ √ √ x √
Kapatagan √ √ √ √ x √
Lumba Bayabao √ √ √ √ x √
Lumbaca Unayan √ √ √ √ x √
Lumbatan √ √ √ √ x √
Lumbayanague √ √ √ √ x √
Madalum √ √ √ √ x √
Madamba √ √ √ √ x √
412
Maguing √ √ √ √ x √
Malabang √ √ √ √ x √
Marantao √ √ √ √ x √
Marogong √ √ √ √ x √
Masiu √ √ √ √ x √
Molundo √ √ √ √ x √
Pagayawan √ √ √ √ x √
Piagapo √ √ √ √ x √
Picong √ √ √ √ x √
Poona Bayabao √ √ √ √ x √
Pualas √ √ √ √ x √
Saguiaran √ √ √ √ x √
Sultan Dumalondong √ √ √ √ x √
Tagoloan √ √ √ √ x √
Tamparan √ √ √ √ x x
Taraka √ √ √ √ x √
Tubaran √ √ √ √ x √
Tugaya √ √ √ √ x √
Wao √ √ √ √ x √
Legends:
SFPo Statement of Financial Position √ Submitted
SFPer Statement of Financial Performance x Unsubmitted Financial Statements (FSs)
SCF Statement of Cash Flows y Submitted FSs with discrepancy
SCNA/E Statement of Changes in Net Assets/ Equity
SCBAA Statement of Comparison of Budget and
Actual Amounts
NFS Notes to Financial Statements
413
Annex 5
Regional Breakdown of Permit Fees

Ranked from Highest to Lowest
(in thousand pesos)
Region Amount
NCR 3,093,310
Region IV B 1,388,231
Region III 919,533
Region VI 560,512
Region XI 353,155
Region I 336,084
Region X 213,072
Region II 197,142
Region IX 194,744
Region IV-A 190,749
Sub-Region XVI 173,494
Region V 170,057
Region VII 157,548
Region XIII 155,974
Region XII 153,754
CAR 133,808
Region VIII 84,072
ARMM 13,980
Total 8,489,219
414
Annex 6
Regional Breakdown of Business Income

(in thousand pesos)
Region Amount
NCR 6,724,246
Region IV B 4,218,154
Region VI 3,334,252
Region I 3,065,441
Region V 2,615,774
Region X 2,451,733
Region XI 2,100,072
Region IX 1,746,169
Region II 1,336,063
CAR 1,063,941
ARMM 122,994
Total 40,661,783
415
Annex 7
Regional Breakdown of Share from PAGCOR and PCSO

(in thousand pesos)
Share from Share from

Region Region
PAGCOR PCSO
Region III 73,407 Region III 149,432

NCR 56,100 Region IV-A 112,654
Region IV A 21,288 NCR 111,619
Region VI 10,605 Region VII 51,905
Region I 7,878 Region VIII 43,925
Region XIII 5,336 Region V 38,141
Region VII 5,264 Region I 36,307
Region IX 5,205 Region II 29,408
Region II 4,815 Region X 28,901
Region X 3,539 Region IX 26,306
Region V 3,426 Region IV B 23,416
Region XI 3,313 Sub-Region XVI 20,052
Region XII 2,364 Region XI 18,206
Sub-Region XVI 2,340 CAR 16,743
Region VIII 911 Region VI 10,907
Region IV-B 809 Region XIII 9,177
CAR - Region XII 8,648
ARMM - ARMM 1,186
Total 206,600 Total 736,935
416
Annex 8
Regional Breakdown of Grants and Donations in Cash and in Kind

(in thousand pesos)
Region In Cash Region In Kind
Region VII 654,861 NCR 2,043,555

Region IV-A 448,359 Region VIII 341,779
ARMM 229,094 Region I 341,465
Sub-Region XVI 183,304 Region VII 327,279
Region IX 140,737 Region VI 324,115
Region XI 131,406 Sub-Region XVI 308,931
Region VI 117,409 Region IV B 285,210
Region III 91,677 Region IV-A 274,083
Region V 70,970 Region IX 237,502
Region VIII 68,502 Region XI 234,669
Region I 65,298 CAR 156,745
Region XIII 60,047 Region V 145,506
CAR 57,301 Region III 135,316
Region IV B 52,919 Region XIII 129,686
Region II 29,693 Region X 121,507
Region X 6,601 Region II 76,555
Region XII 5,283 Region XII 36,108
NCR 772 ARMM 3,980
Total 2,414,233 Total 5,523,993
417
Annex 9
Regional Breakdown of Total Gains

(in thousand pesos)
Region Amount

Region IX 2,663
Region III 1,154
Region XIII 1,136
Region XII 955
Region V 677
Region VII 545
Region X 412
CAR 395
Region II 204
Region IV-A 162
Region VIII 110
Region I 52
Region IV-B 36
Region VI 32
Region XI 14
NCR -
ARMM -
Total 13,418
418
Annex 10
Regional Breakdown of Salaries and Wages

(in thousand pesos)
Region Amount

NCR 9,201,770
Region I 5,615,564
Region V 5,523,748
Region X 5,370,793
Region VI 5,204,681
Region II 4,550,889
Region XI 4,176,410
Region IX 3,535,035
CAR 3,471,072
ARMM 3,400,349
Total 95,330,519
419
Annex 11
Supplies and Materials Expenses, by Region

(in thousand pesos)
Region Amount
NCR 11,467,109
Region XI 3,467,487
Region I 3,068,831
Region X 2,294,087
Region VI 2,262,428
Region IX 2,105,514
Region II 1,857,852
ARMM 1,554,052
Region V 1,493,989
CAR 1,141,534
Total 52,764,095
420
Annex 12
Regional Breakdown of General Services

(in thousand pesos)
Region Amount
NCR 12,372,749
Region XI 3,860,664
Region I 1,855,523
Region X 1,819,798
Region VI 1,571,555
Region IX 1,527,816
Region II 1,431,297
ARMM 677,751
Region V 636,434
Region XIII 613,323
Region VIII 470,152
CAR 375,303
Total 42,438,577
421
Annex 13
Other Maintenance and Operating Expenses, by Region

(in thousand pesos)
Region Amount
NCR 11,509,235
Region VI 6,774,293
Region I 6,490,186
Region II 5,364,725
Region X 4,215,167
ARMM 3,345,817
Region XI 3,266,225
Region V 3,153,868
Region IX 3,018,600
CAR 1,276,435
Total 86,027,435
422
Annex 14
Regional Breakdown of Gains - Other Non-Operating Income

(in thousand pesos)
Region Amount
Region V 169,793
Region III 18,430
Region I 10,237
Region XI 6,215
Region XII 6,184
Region X 5,269
CAR 2,568
Region VII 2,122
Region IV-A 1,988
Region VI 1,821
Region II 1,081
Region XIII 975
Region VIII 937
Region IX 462
NCR 191
Region IV-B 23
ARMM -
Total 234,332
423
COMMISSION ON AUDIT
KEY OFFICIALS
COMMISSION PROPER
Michael G. Aguinaldo
Chairperson
Jose A. Fabia
Commissioner
Roland C. Pondoc
Commissioner
Assistant Commissioners
Joseph B. Anacay
Adelina Concepcion L. Ancajas
Luzvi Pangan Chatto
Winnie Rose H. Encallado
Susan P. Garcia
Alexander B. Juliano
Carmela S. Perez
Manolo C. Sy
Luz L. Tolentino
Elizabeth S. Zosa
LOCAL GOVERNMENT SECTOR
Joseph B. Anacay
Assistant Commissioner
Carmelita O. Antasuda – Director IV

Reynaldo G. Gamutan – Director III
COA REGIONAL OFFICIALS
LUZON GROUP
COA National Capital Region COA Cordillera Administrative Region
Omar S. Roque – Director III, Officer In-Charge Eden T. Rafanan – Director IV
Teresita A. Pajara – State Auditor V Mary D. Bacwaden – Director III
Acting Assistant Director
COA Regional Office No. I COA Regional Office No. II

Michael R. Bacani – Director IV Susan C. Ramirez – Director III, Officer In-Charge
Cecilia G. Ancheta – State Auditor V Bismarck R. Turingan – State Auditor V
Acting Assistant Director Acting Assistant Director
COA Regional Office No. III COA Regional Office No. IV-A
Lynn SF. Sicangco – Director IV Mario G. Lipana – Director III, Officer In-Charge
Chona P. Laxamana – State Auditor V Maria Oliva V. Ortega – Director III
COA Regional Office No. IV-B COA Regional Office No. V

Ma. Corazon S. Gomez – Director IV Roland A. Rey – Director IV
Lynflor M. Adolfo – Director III Lydia S. Adoremos – Director III
VISAYAS GROUP
COA Regional Office No. VI COA Regional Office No. VII
Chona P. Labrague – Director IV Marilou M. Rizarri – Director III, Officer In-Charge
Daisylyn T. Tavarro – State Auditor V Eva P. Cabrera – State Auditor V
Acting Assistant Director Acting Assistant Director
COA Regional Office No. VIII COA Sub-Regional Office No. XVI
Lita E. Diez – Director IV Chito C. Janaban – Director III, Officer In-Charge
Marisol D. Legaspi – Director III
MINDANAO GROUP
COA Regional Office No. IX COA Regional Office No. X
Visitacion Q. Mendoza – Director IV Celso L. Vocal – Director IV
Daphne Grace P. Bellen – Director III Jerry K. Mero – Director III
COA Regional Office No. XI COA Regional Office NO. XII

Roy L. Ursal – Director IV Susan P. Donalvo – Director IV
Helen M. Cailing – Director III Virginia G. Datukon – Director III
COA Regional Office No. XIII COA Autonomous Region in Muslim Mindanao
Felix M. Basallaje, Jr. – Director III, Officer In-Charge Bato S. Ali, Jr. – Director IV
Merne D. Peñaranda – State Auditor V
GOVERNMENT ACCOUNTANCY SECTOR
Office of the Assistant Commissioner

Luzvi Pangan Chatto
Assistant Commissioner
Atty. Juanita C. Fuggan State Auditor IV, Officer In-Charge Chief of Staff
Luisa S. Nadonga Supervising Administrative Officer
Editha C. Ramirez Administrative Assistant VI
Maricel S. Ampoc Administrative Officer II
Benjie D. Baturi Administrative Aide VI
Magdalena M. Gaviola Administrative Aide IV
Government Accountancy Office

Office of the Director
Villa DJ. Bernaldo
Director IV
Maria S. Sarmiento
Director III
Ma. Belen L. Estuaria Chief Administrative Officer
Mary Jane S. Liberato Administrative Officer IV
Rufa L. Gunabe Administrative Aide V
Teddy N. Alejandro Administrative Aide IV
General Accounts Services - National I

Anicia H. Guillermo
State Auditor V
Lorelei L. Datu State Auditor IV
Carol M. Orpia State Auditor II
Bryan B. Viloria State Auditor I
Jannette N. Caluya State Auditor I
Jay R M. Morales State Auditing Examiner II
General Accounts Services - National II

Thelma F. Panganiban
State Auditor V
Narcisa S. dela Rosa State Auditor III
Jane L. Maramag State Auditor III
Ma. Corazon D. Eguia State Auditor II
Earvin John R. Bote State Auditor I
Erwin C. Santos State Auditing Examiner II
Public Debt and Miscellaneous Accounts Services

Marilyn C. Bibat
State Auditor V
Elmer M. Grande State Auditor IV
Visitacion T. Corpuz State Auditor III
Jose Jayson L. Medel State Auditor II
Joseph Emmanuel I. Romero State Auditor I
Luthor Ace C. Villalva State Auditor I
Local Government Accounts Services
Avelina G. Marquez
State Auditor IV, Officer In-Charge Service Chief
Maribel G. Cablayan State Auditor III
Aida A. Donasco State Auditor III
Joven L. Recto State Auditor III
Elizabeth D. Ducay State Auditor II
Ana Liza G. Balares State Auditing Examiner II
Corporate Government Accounts Services

Editha M. Ramirez
State Auditor V
Ma. Lourdes D. Marayan State Auditor IV
Zenaida P Balmes State Auditor III
Elizabeth P. Quiban State Auditor II
Princess B. Somera State Auditor II
Zosimo C. Gamanos, Jr. State Auditor I
Gillina R. Misola State Auditing Examiner II
Accounting Systems Development and Other Services Office

Office of the Director
Lucila M. Isidro
Director III, Officer In-Charge
Annabelle A. Puserio
State Auditor V, Acting Assistant Director
Ana Marie D. Gellecanao Supervising Administrative Officer

Berlin M. Quevedo Administrative Officer II
Lailah D. Chua Administrative Officer II
Marissa D. Labajan Administrative Aide IV
Arjay T. Melitado Job Order
Accounting Systems Development and Other Services – National

Vanessa Donnabel M. Lorenzo
State Auditor IV, Officer in-Charge Service Chief
Pretizel Ivy T. Arteche State Auditor II
Barby Ann G. Laceda State Auditing Examiner II
Santiago Francisco V. Sagad III State Auditing Examiner II
Dessaries T. Gow Administrative Aide VI
Accounting Systems Development and Other Services - Corporate

Annabella P. Gabiran
State Auditor V
Arnel A. Manalastas State Auditor I
Ma. Yvonne J. Regala State Auditing Examiner II
Xezarajjah S. Villanueva State Auditing Examiner II
Accounting Systems Development and Other Services - Local
Carmen Z. Zafe
State Auditor V (Retired – July 20, 2019)
Jorgen Z. Fulleros
State Auditor IV, Officer in-Charge Service Chief
Cristina C. Gungon State Auditor III

Hannah Grace V. Namayan State Auditor I
Rochelle H. Linsangan State Auditing Examiner II
Mhay L. Ondoy Administrative Aide VI
Technical Assistance and Help Desk Services

Romeo C. Cruz
State Auditor V
Michelle M. Gagarra Information Systems Analyst II
Ma. Karizza AA. Cabildo Administrative Officer II
Dianne Nicole G. Gabriel Administrative Officer II
Sarah Joy M. Lambino Administrative Officer II
Lev Justin E. Saclayan Administrative Officer II
Kayla Mae B. Servigon Administrative Officer II
Jenica V. Edoria State Auditing Examiner II
Gabriel B. Mercado Computer Maintenance Technologist I
Jeline G. Esase Computer Maintenance Technologist I
Lara Jane DT. Malab Administrative Aide VI
Shekinah Roebec M. Osorio Administrative Aide VI
Christian L. Baturi Administrative Aide VI

2018 AFR Local Govt Volume I PDF

Încărcat de

Informații document

Titlu original

Drepturi de autor

Formate disponibile

Partajați acest document

Partajați sau inserați document

Opțiuni de partajare

Vi se pare util acest document?

Este necorespunzător acest conținut?

Drepturi de autor:

Formate disponibile

2018 AFR Local Govt Volume I PDF

Încărcat de

Drepturi de autor:

Formate disponibile

CY 2018

Annual Financial Report

Contents and Limitations

2. Statement of Financial Performance (SFPer), which presents the revenue, expenses,

5. Statement of Comparison of Budget and Actual Amounts (SCBAA), which presents

6. Notes to Financial Statements, which presents additional and relevant information

Table 1 – Submission by Provinces by Region of CY 2018 Financial Statements

Table 3 – Submission by Municipalities by Region of CY 2018 Financial Statements

ANNUAL FINANCIAL REPORT

PART I FINANCIAL HIGHLIGHTS

PART II COMBINED FINANCIAL STATEMENTS

PART III FINANCIAL PROFILE OF LOCAL GOVERNMENT

PART IV LIST OF LOANS/CREDIT LINES AVAILED BY

PART V ANNEXES ............................................................................. 404

1 List of LGUs not included in the CY 2017 AFR but

2 List of Municipalities included in the CY 2017 AFR

3 List of Municipalities not included in the Combined

4 Matrix of Provinces, Cities, and Muncipalities which

5 Regional Breakdown of Permit Fees

6 Regional Breakdown of Business Income

7 Regional Breakdown of Share from PAGCOR and PCSO

8 Regional Breakdown of Grants and Donations

9 Regional Breakdown of Total Gains

10 Regional Breakdown of Salaries and Wages

11 Supplies and Materials Expenses by Region

12 Regional Breakdown of General Services

13 Other Maintenance and Operating Expenses, By Region

14 Regional Breakdown of Gains – Other Non-Operating

I.A.1 Assets by LGU Classification ............................................ 3

I.A.2 Ten Provinces, Cities, and Municipalities with Biggest

I.A.3 Liabilities by LGU Classification ..................................... 5

I.A.4 Ten Provinces, Cities, and Municipalities with Biggest

I.A.5 Ten Provinces, Cities, and Municipalities with Biggest Net

I.B.1 Summary of Results of Operations by LGU Classification.. 8

I.B.2 Summary of Results of Operations by Fund ........................ 9

I.B.3 Ten Provinces, Cities, and Municipalities with Highest

I.B.4 Internal Revenue Allotment by Region, by LGU

I.B.5 Ten Provinces, Cities, and Municipalities with

I.C.1 Top Ten Provinces, Cities, and Municipalities with

I.D.1 Changes in Net Assets/Equity ............................................ 21

I.E.1 Condensed SCBAA CY 2018 ............................................ 22

I.A.1 Financial Position of Local Government Units .................. 1

I.A.2 Financial Position by LGU Classification …........................ 2

I.A.3 LGU Financial Position by Fund ........................................ 2

I.A.4 Composition of Combined Assets of LGUs ....................... 3

I.A.5 Breakdown of Net Assets/Equity ....................................... 6

I.B.1 Revenue and Expenses by LGU Classification .................. 8

I.B.2 Revenue and Expenses by Fund ......................................... 9

I.B.3 Total Revenue by LGU Classification, by Source ............. 10

I.B.4 Composition of Current Operating Revenue ....................... 11

I.B.5 Total Expenses by LGU Classification, by Expense Type ... 12

I.B.6 Composition of Current Operating Expenses …................. 13

I.C.1 Comparative Cash Inflows, CYs 2018 and 2017 ................ 14

I.C.2 Comparative Cash Outflows, CYs 2018 and 2017 ............. 15

I.C.3 Sources of Cash Inflows from Operating Activities ........... 16

I.C.4 Cash Outflows from Operating Activities .......................... 17

I.C.5 Comparative Cash Inflows from Investing Activities,

I.C.6 Comparative Cash Outflows from Investing Activities,

I.C.7 Cash Flows from Financing Activities ............................... 19

I.C.8 Total Cash Inflows and Outflows by LGU Classification... 20

I.C.9 Total Cash Inflows and Outflows by Fund ......................... 20

Chart I.A.1 – Financial Position of Local Government Units

Net Assets/ Liabilities