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BUDGET OF EXPENDITURES AND SOURCES OF FINANCING
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 CITY OF MALAYBALAY
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PARTICULARSAccount Code Income Classification Past Year 2021 (Actual) Current Year Appropriation 2022 Budget Year 2023 (Proposed)
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 First Semester Actual Jan-June 2022 Second Semester Estimate 2022 ANNUAL BUDGET ESTIMATE
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123 4 5 6 7 8
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1.0 BEGINNING BALANCE:
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2.0 RECIEPTS:
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2.1 TAX REVENUE:
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a) Real Property Tax
4 01 02 040 R 13,860,077.20 12,773,820.18 3,226,179.82 16,000,000.00 18,000,000.00
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b) Property Transfer Tax
4 01 02 080 R 3,898,326.80 1,029,777.24 570,222.76 1,600,000.00 1,800,000.00
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c) Other Local Sources
 -
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1. Amusement Tax
4 01 03 060 R 57,377.00 8,165.00 66,835.00 75,000.00 75,000.00
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2. Professional Tax
4 01 01 020 NR 142,300.00 149,700.00 (19,700.00) 130,000.00 150,000.00
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3. Community Tax
4 01 01 050 R 3,522,303.66 3,651,437.22 (901,437.22) 2,750,000.00 3,200,000.00
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4. Sand, Gravel & Other Quarry Products
4 01 03 040 R 804,050.00 226,725.00 273,275.00 500,000.00 250,000.00
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5. Fines and Penalties- Other Taxes
4 01 05 040 NR 2,775,792.48 48,684.55 (48,684.55)
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6. Business Taxes
4 01 03 030 R 55,071,858.48 51,636,126.01 (11,636,126.01) 40,000,000.00 55,000,000.00
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TOTAL-TAX REVENUE 80,132,085.62 69,524,435.20 (8,469,435.20) 61,055,000.00 78,475,000.00
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2.2 NON-TAX REVENUE:
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a) Regulatory Fees
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1. Permit Fees
4 02 01 010 R 11,316,252.36 8,609,914.89 (2,609,914.89) 6,000,000.00 7,000,000.00
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2. Other Fees
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2.1. Registration Fees
4 02 01 020 R 1,323,697.00 857,440.00 242,560.00 1,100,000.00 1,150,000.00
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2.2. Inspection Fees
4 02 01 100 R 1,184,530.00 1,000,961.00 (961.00) 1,000,000.00 1,000,000.00
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2.3. Clearance/Certification Fees
4 02 01 040 R 4,880,780.36 3,002,498.75 97,501.25 3,100,000.00 3,500,000.00
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2.4. Weights and Measurements
4 02 01 160 R 167,375.00 56,498.60 (6,498.60) 50,000.00 60,000.00
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2.5. Occupation Fees
4 02 01 140 R 537,284.77 1,561,100.00 (1,361,100.00) 200,000.00 1,000,000.00
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2.6. Fined and Penalties - Local Taxes
4 01 05 010 NR 1,500,620.64 2,811,917.30 (711,917.30) 2,100,000.00 1,700,000.00
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2.7. Garbage Fees
4 02 02 190 R 3,160,183.81 3,160,469.33 (410,469.33) 2,750,000.00 3,000,000.00
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2.8. Processing Fees
4 02 01 130 R 257,900.00 51,600.00 48,400.00 100,000.00 100,000.00
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2.9.
Supervision and Regulation Enforcement Fees
4 02 01 070 NR 398,250.00 (398,250.00)
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2.10.
Transportation System Fees
4 02 02 070
 NR 4,750.00 (4,750.00)
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2.11.
Road Network Fees
4 02 02 080
 NR 2,500.00 (2,500.00)
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b) Busines and Service Income
 R -
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1. Hospital Fees
4 02 02 200
 R 5,808,310.25 3,842,144.00 257,856.00 4,100,000.00 4,500,000.00
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2. Interest Income
4 02 02 220
 R 5,635,984.67 2,171,071.67 1,828,928.33 4,000,000.00 4,000,000.00
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Fine and Penaltioes - Business Income
4 02 02 980
 NR 592,316.84 -
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Other Service Income
4 02 01 990 NR 142,877.44 674,159.52 325,840.48 1,000,000.00 1,000,000.00
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Franchising and License Fees
4 01 03 070 NR 100,000.00 100,000.00 100,000.00
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Other Business Income
4 02 02 990
 NR 13,500.00 (13,500.00)
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Miscellaneous Income
4 06 01 010 NR 7,635,616.18 840,591.74 1,959,408.26 2,800,000.00 1,000,000.00
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c) Subsidy
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1. Grants and Donation in kind
4 04 02 010 NR 217,972.00 (217,972.00)
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TOTAL NON-TAX REVENUE 44,143,729.32 29,277,338.80 (877,338.80) 28,400,000.00 29,110,000.00
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2.3 EXTERNAL SOURCES:
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a) Share from National Tax Allotment
4 01 06 010 R 1,601,721,721.00 884,678,256.00 715,321,744.00 1,600,000,000.00 1,700,000,000.00
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b) Share from PAGCOR/PCSO
4 04 01 010/20
 R 947,478.30 441,488.89 58,511.11 500,000.00 500,000.00
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c) Share from EVAT
4 01 06 020
NR
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TOTAL EXTERNAL SOURCES 1,602,669,199.30 885,119,744.89 715,380,255.11 1,600,500,000.00 1,700,500,000.00
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2.4 NON-INCOME RECEIPTS
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a) Sales Revenue NR
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b) Gains on Sale of Property, Plant and Equipment NR
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TOTAL NON-INCOME RECEIPTS - -
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TOTAL RECEIPTS 1,726,945,014.24 983,921,518.89 706,033,481.11 1,689,955,000.00 1,808,085,000.00
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CURRENT OPERATING EXPENDITURES
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PERSONAL SERVICES
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Salaries and Wages -Regular
5-01-01-010 213,744,974.30 104,453,139.36 180,027,152.64 284,480,292.00 308,738,064.00
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P. E. R. A.
5-01-02-010 13,324,949.90 6,245,318.08 9,642,681.92 15,888,000.00 16,680,000.00
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Uniform/Clothing Allowance
5-01-02-040 3,300,000.00 3,138,000.00 834,000.00 3,972,000.00 4,170,000.00
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Life/Retirement Insurance Premium
5-01-03-010 24,696,988.75 12,266,329.07 21,871,598.93 34,137,928.00 37,009,966.00
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PAG-IBIG Contributions
5-01-03-020 2,112,203.65 2,086,316.02 3,603,888.98 5,690,205.00 6,168,861.00
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Medicare Premium
5-01-03-030 2,788,998.41 1,574,676.27 3,878,229.73 5,452,906.00 6,764,213.00
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State Insurance Premium
5-01-03-040 642,872.72 284,100.00 2,561,001.00 2,845,101.00 3,084,466.00
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R. A. T. A.
5-01-02-020/30 6,734,423.82 3,280,200.00 4,495,800.00 7,776,000.00 7,896,000.00
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Year End Bonus
5-01-02-140 16,953,222.00 23,706,691.00 23,706,691.00 25,728,172.00
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Cash Gift
5-01-02-150 2,465,000.00 3,310,000.00 3,310,000.00 3,480,000.00
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Productivity Enhancement Incentive
5-01-04-990 2,455,000.00 3,310,000.00 3,310,000.00 3,475,000.00
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Vacation & Sick Leave
5-01-02-990 11,359,211.50 7,915,114.55 26,359,882.45 34,274,997.00 37,197,711.00
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Misc. Personnel Benefits Fund
5-01-04-990 1,588,800.00 1,588,800.00 1,668,000.00
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Subsistence and Laundry Allowance
5-01-02-050/60 1,660,053.34 612,550.00 1,248,650.00 1,861,200.00 2,072,400.00
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Honorarium
5-01-02-100 676,000.00 282,000.00 330,000.00 612,000.00 -
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Hazard Pay
5-01-02-110 7,147,405.76 1,595,401.38 7,912,543.62 9,507,945.00 10,676,125.00
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Medico Legal
5-01-04-990 194,000.00 148,500.00 81,500.00 230,000.00 230,000.00
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Otjher Allowances
 - 637,000.00
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Overtime Pay
5-01-02-130 335,994.20 66,505.80 402,500.00 402,500.00
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Mid Year
5-01-02-990 17,862,950.24 17,873,049.96 5,833,641.04 23,706,691.00 25,728,172.00
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Performance Based Bonus
5-01-04-990 8,867,849.08 15,409,657.00 15,409,657.00 16,724,605.00
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Terminal Leave
5-01-04-030 1,673,544.18 258,262.33 9,801,184.67 10,059,447.00 4,781,573.00
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TOTAL PERSONAL SERVICES - 338,659,647.65 162,348,951.22 325,873,408.78 488,222,360.00 523,312,828.00
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MAINT.& OTHER OPERATING EXPENSES
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Traveling Expenses
5-02-01-010 13,039,656.19 7,356,354.97 7,082,145.03 14,438,500.00 18,448,450.00
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Communication Services/Expense
5-02-05-020
 3,124,132.02 1,478,368.68 3,544,681.32 5,023,050.00 5,114,908.00
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a) Postage and Courier Services
5-02-05-010 4,000.00 4,000.00 8,000.00
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b) Telephone Expense
5-02-05-020
 100,000.00 100,000.00 100,000.00
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c) Internet Subscription Expense
5-02-05-030
 22,800.00 22,800.00 50,000.00
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Repair & Maint.- Machinery and Equipment (office equipment)
5-02-13-050 303,375.00 114,170.00 1,231,080.00 1,345,250.00 1,507,750.00
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Repair & Maint. -Building and Other Structure (Facilities)
5-02-03-040 458,527.37 125,889.84 1,210,110.16 1,336,000.00 1,141,000.00
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Repair & Maint. Furnitures and Fixtures
 - 170,000.00
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Repair & Maint. -Infrastructure Assets
5-02-13-030 -
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a) City Roads, Bridges and Drainages
 4,794,271.20 1,741,706.94 5,258,293.06 7,000,000.00 5,000,000.00
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b) City Parks and Buildings
 744,529.00 971,860.67 2,028,139.33 3,000,000.00 7,000,000.00
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c) Other Structure
 531,569.82 44,473.00 2,155,527.00 2,200,000.00 5,000,000.00
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Repair & Maint. of Transpoprtation Equipment (vehicle)
5-02-13-060 13,133,320.18 4,764,759.46 14,307,190.54 19,071,950.00 23,080,800.00
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a) Tires
5-02-13-060 8,800.00 12,500.00 37,500.00 50,000.00
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a) Repair of Fire Fighting Equipment
 55,000.00 55,000.00