A Kagawad's Budget

Personal Services:
Salaries & Wages-Regular	752,040.00
Salaries & Wages-Casuals	166,680.00
Personal Economic Relief Allowance	48,000.00
Representation Allowance	102,000.00
Transportation Allowance	102,000.00
Clothing/Uniform Allowance	10,000.00
Productivity Incentive Allowance	2,000.00
Cash Gift	10,000.00
Year-End Bonus	76,560.00
Life & Retirement Insurance Contributions	110,247.00
PAG-IBIG Contributions	18,375.00
PHILHEALTH Contributions	11,484.00
ECC Contributions	2,400.00
Total		P        1,411,786.00
Maintenance & Other Operating Expense(MOOE):
Traveling Expenses	78,000.00
Training Expenses	20,000.00
Office Supplies Expenses	30,000.00
Gasoline, Oil & Lubricants Expenses	44,967.00
Telephone Expenses-Mobile	60,000.00
Membership Dues & Contributions to Org –PCL & PCL Dues	6,000.00
Other Maint & Operating Expenses-Sports & Cultural Development	200,000.00
Total		P          438,967.00
Total Appropriations		P       1,850,753.00

The Local Budget Process

1. What is government budgeting?


Government budgeting is the critical exercise of allocating revenues and
borrowed funds to attain the economic and socia l goals of the country. It also
entails the management of government expenditures in such a way that will
create the most economic impact from the production and delivery of goods
and services while supporting a healthy fiscal position.

2. Why is government budgeting important?


Government budgeting is important because it enables the government to plan
and manage its financial resources to support the implementation of various
programs and projects that best promote the development of the country.
Through the budget, the government can prioritize and put into action its
plants, programs and policies within the constraints of its financial capability
as dictated by economic conditions.

Lgu budgeting process from Gina Lee Santos

2014 Estimated Income

Local  (Internal)  Sources
A.1 Tax Revenue
A.1.a  Amusement Tax	20,000,000.00
A.1.b  Business Tax	444,695,600.00
A.1.c  Community Tax	25,000,000.00
A.1.d  Franchise Tax	45,000,000.00
A.1.e  Occupation Tax	15,000,000.00
A.1.f  Property Transfer Tax	32,000,000.00
A.1.g  Real Property Tax	243,730,400.00
A.1.h Tax on Delivery Trucks & Vans	3,500,000.00
A.1.i Tax on Gravel & Other Quarry  Products	5,000,000.00
A.1.j  Other Local Taxes	15,000,000.00
Total Tax Revenue		P     848,926,000.00
A.2                 Non Tax Revenue
A.2.1. Regulatory Fees:
A.2.1.a      Fees on Weights and Measures	2,000,000.00
A.2.1.b     Motor Vehicles Users Tax (Charge)	3,000,000.00
A.2.1.c      Permit Fees	40,500,000.00
A.2.1.d   Registration Fees	3,500,000.00
A.2.2. Business and Service Income:
A.2.2.a    Clearance and Certification Fees	25,000,000.00
A.2.2.b     Garbage Fees	20,000,000.00
A.2.2.c      Inspection Fees	20,000,000.00
A.2.3. Other Income/Receipts
A.2.3.a      Interest Income-Deposit with Gov’t Banks	2,500,000.00
A.2.3.b    Miscellaneous Income	40,000,000.00
A.2.3.c    Other Fines and Penalties	10,600,000.00
Total NonTax Revenue		P     167,100,000.00
A.3       External Sources
A.3.a     Internal Revenue Allotment (IRA)	985,565,490.00
A.3.b    Share from Economic Zone	59,500,000.00
A.3.d    Share from Receipts of PAGCOR & PCSO	7,600,000.00
Total External Sources		P   1,052,665,490.00
Total Receipts (General Fund)		P   2,068,691,490.00
Special Account
B.1    CEED Administration and Cogon Market, Agora & IBT Components
Local ( Internal)Sources
B.1.a       Tax Revenue
B.1.a.1. Business Tax	12,513,152.00
B.1.b         Non Tax Revenue
B.1.b.2. Business and Service Income
Income from Markets-Cogon	32,409,974.00
Income from Markets Agora	3,600,000.00
Other Business Income	2,896,510.00
Total		P       51,419,636.00
B.2   Carmen Market Component
Local ( Internal)Sources
B.2.a      Tax Revenue
B.2.a.1. Business Tax	1,800,000.00
B.1.b         Non Tax Revenue
B.1.b.2. Business and Service Income
Income from Markets	14,000,000.00
Other Business Income	970,926.00
Total		P       16,770,926.00
B.3   Puerto Market Component
Local ( Internal)Sources
B.3.a      Tax Revenue
B.3.a.1. Business Tax	1,300,000.00
B.3.b        Non Tax Revenue
B.3.b.2. Business and Service Income
Income from Markets	2,757,348.00
Other Business Income	842,617.00
Total		P       4,899,965.00
B.4  Slaughter House Component
Local (Internal)Sources
B.4.a Non Tax Revenue
B.4.a.1. Business and Service Income
Income from Slaughterhouse	975,000.00
Other Business Income	525,000.00
Total		P       1,500,000.00
B.5   Westbound Terminal & Public Market
Local (Internal) Sources
B.5.a      Tax Revenue
B.5.a.1. Business Tax	1,000,000.00
B.5.b     Non Tax Revenue
B.5.b.1. Business and Service Income
Toll & Terminal Fees	10,096,005.00
Income from Markets	4,000,000.00
Other Business Income	500,000.00
B.5.b.2. Other Income/Receipts
Miscellaneous Income	45,000.00
Total		P       15,641,005.00
B.6   Eastbound Terminal
Local (Internal) Sources
B.6.a  Tax Revenue
B.6.a.1. Business Tax	300,000.00
B.6.b  Non Tax Revenue
B.6.b.1. Business and Service Income
Other Business Income	2,438,893.00
Total		P       2,738,893.00
B.7   J.R. Borja General Hospital
Local (Internal) Sources
B.7.a  Non Tax Revenue
B.7.a.1. Business and Service Income
Medical Dental & Lab Fees	1,126,455.00
Hospital Fees	30,000,000.00
Other Service Income	2,000,000.00
B.7.a.2. Other Income/Receipts	0
Transfer to JRBGH	110,788,179.00
Total		P      143,914,634.00
Total Receipts (Special Account)		P      236,885,059.00
TOTAL RECEIPTS (General & Fund Special Account)		P   2,305,576,549.00