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LBPF Form No. 1Annex D
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BUDGET OF EXPENDITURES AND SOURCES OF FINANCING
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PROVINCE OF BILIRAN
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GENERAL FUND
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CY - 2025
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ParticularsAccountFY - 2024First SemesterSecond SemesterTOTALBudget Year
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Code (Actual)(Actual)(Estimate)CY - 2026
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(1)(2)(4)(5)(6)(7)(8)
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I. Beginning Cash Balance P 21,730,971.08 P 103,865,355.04 P 125,596,326.12 P -
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II. Receipts
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Regular Income
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 A. Local Sources
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 1. Tax Revenue
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 a. Real Property Tax
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 i. Basic RPT4-01-02-040 2,516,714.51 2,058,264.93 941,735.07 3,000,000.00 3,000,000.00
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 ii. Special Education Fund0.00
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 b. Business Tax
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 c. Other Local Tax4-01-03 4,045,417.45 1,540,355.83 1,459,644.17 3,000,000.00 3,500,000.00
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 Total Tax Revenue ₱ 6,562,131.96 ₱ 3,598,620.76 ₱ 2,401,379.24 ₱ 6,000,000.00 ₱ 6,500,000.00
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 2. Non- Tax Revenue
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 a. Regulatory Fees
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 b. Business & Service Income
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 Hospital Fees4-02-02-210 189,275,300.91 73,738,538.96 31,261,461.04 105,000,000.00 135,000,000.00
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 c. Receipts from Economic Enterprise
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 d. Other Reciepts4-06-01-010 58,503,909.48 2,726,398.16 273,601.84 3,000,000.00 5,000,000.00
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 Total Non-Tax Revenue ₱ 247,779,210.39 ₱ 76,464,937.12 ₱ 31,535,062.88 ₱ 108,000,000.00 ₱ 140,000,000.00
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 Total Local Sources ₱ 254,341,342.35 ₱ 80,063,557.88 ₱ 33,936,442.12 ₱ 114,000,000.00 ₱ 146,500,000.00
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 B. External Sources
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 1. Share from National Tax Allotment (NTA)4-01-06-010 898,078,451.00 444,295,955.00 622,014,332.00 1,066,310,287.00 1,225,223,935.00
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 2. Share from GOCCs (PAGCOR & PCSO) 616,923.90
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 3. Other Shares from National Tax Collection
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 a. Shares from Ecozone
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 b. Shares from EVAT
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 c. Shares from National Wealth
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 d. Share from Tobacco Excise Tax
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 4. PhilHealth Payments 1,778,525.62 - 1,778,525.62
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 Total External Sources ₱ 898,695,374.90 ₱ 446,074,480.62 ₱ 622,014,332.00 ₱ 1,068,088,812.62 ₱ 1,225,223,935.00
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Total Regular Income ₱ 1,153,036,717.25 ₱ 526,138,038.50 ₱ 655,950,774.12 ₱ 1,182,088,812.62 ₱ 1,371,723,935.00
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Non-Regular Income
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 C. External Sources
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 1. Inter-Local Transfer
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2. Extraordinary Receipts/Grants/Donations/Aids
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 Total External Sources ₱ - ₱ - ₱ - ₱ - ₱ -
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 D. Non-Income Receipts
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 1. Capital Investments Receipts
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 a. Proceeds from Sale of Assets
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b. Proceeds from Sale of Debt Securities of Other Entities
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 c. Collection of Loan Receivables
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 Total Capital Investments Receipts ₱ - ₱ - ₱ - ₱ - ₱ -
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 2. Receipts from Loan and Borrowings
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 a. Acquisition of Loans
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 b. Issuance of Bonds
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Total Receipts from Loans and Borrowings
 ₱ - ₱ - ₱ - ₱ - ₱ -
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 Total Non-Income Recipts ₱ - ₱ - ₱ - ₱ - ₱ -
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Total Non-Regular Income ₱ - ₱ - ₱ - ₱ - ₱ -
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Total Receipts ₱ 1,153,036,717.25 ₱ 547,869,009.58 ₱ 759,816,129.16 ₱ 1,307,685,138.74 ₱ 1,371,723,935.00
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III. Expenditures
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01 PERSONAL SERVICES
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 01 Salaries and Wages
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 Salaries and Wages - Regular5-01-01-010#REF!#REF!#REF!#REF!#REF!
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 02 Other Compensation
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 Personal Economic Relief Allowance (PERA)5-01-02-010#REF!#REF!#REF!#REF!#REF!
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 Representation Allowance (RA)5-01-02-020#REF!#REF!#REF!#REF!#REF!
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 Transportation Allowance (TA)5-01-02-030#REF!#REF!#REF!#REF!#REF!
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 Clothing/Uniform Allowance5-01-02-040#REF!#REF!#REF!#REF!#REF!
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 Subsistence Allowance5-01-02-050#REF!#REF!#REF!#REF!#REF!
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 Laundry Allowance5-01-02-060#REF!#REF!#REF!#REF!#REF!
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 Hazard Pay5-01-02-110#REF!#REF!#REF!#REF!#REF!
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 Overtime and Night Pay5-01-02-130#REF!#REF!#REF!#REF!#REF!
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 Year End Bonus5-01-02-140#REF!#REF!#REF!#REF!#REF!
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 Cash Gift5-01-02-150#REF!#REF!#REF!#REF!#REF!
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 Other Bonus and Allowances (Mid-Year)5-01-02-990#REF!#REF!#REF!#REF!#REF!
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 03 Personal Benefit Contributions
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 Retirement and Life Insurance Premiums5-01-03-010#REF!#REF!#REF!#REF!#REF!
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 Pag-IBIG Contributions5-01-03-020#REF!#REF!#REF!#REF!#REF!
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 Philhealth Contributions5-01-03-030#REF!#REF!#REF!#REF!#REF!
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 Employees Compensation Insurance Prems.5-01-03-040#REF!#REF!#REF!#REF!#REF!
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 04 Other Personnel Benefits
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 Terminal Leave Benefits 5-01-04-030#REF!#REF!#REF!#REF!#REF!
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 Other Personnel Benefits (PEI)5-01-04-990#REF!#REF!#REF!#REF!#REF!
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 Other Personnel Benefits (CNA)5-01-04-990#REF!#REF!#REF!#REF!#REF!
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 Other Personnel Benefits (SRI)5-01-04-990#REF!#REF!#REF!#REF!#REF!
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 Other Personnel Benefits (LI)5-01-04-990#REF!#REF!#REF!#REF!#REF!
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 Other Personnel Benefits (MLC)5-01-04-990#REF!#REF!#REF!#REF!#REF!
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 Other Personnel Benefits (AB)5-01-04-990#REF!#REF!#REF!#REF!
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 Other Personnel Benefits (MA) 5-01-04-990#REF!#REF!#REF!#REF!
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 Lumpsum Appropriation for Salary Adjustment (Salary Standardization Law) EO NO. 64#REF!#REF!#REF!