EXECUTIVE SUMMARY

A. HIGHLIGHTS OF FINANCIAL OPERATION

For the year 2008, the City of Lucena generated a total income of
P504,591,980.71 consisting of P181,472,728.04 from local taxes, P283,708,260.58 from
internal revenue allotment, P16,354,354.89 from economic enterprises and from other
sources amounting to P23,056,637.20. The total funds utilized for the year amounted to
P500,013,423.89 out of the total appropriation of P553,954,576.19.

B. SCOPE OF AUDIT

Financial, compliance and value for money audits were conducted on the accounts
and operations of the City of Lucena for Calendar Year 2008. The audit was conducted to
ascertain the fairness of the presentation of the financial statements and compliance of the
agency to laws, rules and regulations as well as the economical, efficient and effective
utilization of resources.

C. AUDITOR’S OPINION ON THE FINANCIAL STATEMENTS

The Auditor rendered a Qualified opinion on the fairness of the presentation of the
financial statements of the City of Lucena due to the effects of the noted deficiencies on
the balances of some accounts, as discussed in detail in Part II of the Report.

D. SIGNIFICANT AUDIT FINDINGS AND RECOMMENDATIONS

The following is the summary of the significant audit findings and

recommendations for the year 2008:

1. The City Government failed to set-up its Real Property/Special Education Taxes
Receivables at the beginning of the year based on a duly Certified List of Taxpayers
with the actual tax due and collectibles due to non-completion of the reconciliation
between the Offices of City Assessor and Treasurer thus, resulting to understatement
of Receivables and Deferred Credits accounts at year-end.

We advise the Local Chief Executive (LCE) to require the concerned heads of offices
to accomplish the reconciliation of RPT records so that RPTAR/duly certified list of
taxpayers shall be completed and the correct amount of RPT/SET Receivables shall
be recorded/set-up in the books of accounts.

2. The City Government of Lucena incurred a cash deficit of P3,576,797.93 as of

December 31, 2008, which indicates that funds belonging to other government
 agencies or funds received intended for specific purposes were utilized by the city for
other purposes in contrary to Sections 309 (b) and 337 of RA 7160 and pertinent
provisions of the Local Government Budgeting Manual thus, the city may incur
difficulty in meeting its current obligations.

We advise the City Treasurer and Accountant to exercise due diligence, proper control
and limitation in the disbursement of government funds to avoid incurrence of cash
overdraft/deficit. Remit immediately to the concerned government agencies the funds
collected by the city government in their behalf to avoid possible misuse of funds.
Moreover, make sure that obligations incurred by the city are always supported by
funds available for such purpose/s.

3. Maintenance Operating and Other Expenses (MOOE) of various city offices

amounting to P7,856,906.88 were charged to 20% Development Fund due to
inadequate funding source in the General Fund Proper. Likewise, aids to non-
government organizations, sports development activities and other local programs
with a total amount of P4,377,745.19 were also charged to that fund in contrary to
DILG and DBM Joint Memo Circular No. 1 s. 2005.

We advise the management to adhere to the above provisions the appropriation and
utilization of the 20% Development Fund. Likewise, implement projects which are
aligned with the goals and objectives stated in the guidelines on 20% Development
Fund to avoid misuse of fund and in order to provide optimum socio-economic and
environmental benefits to the constituents.

4. Market rental fees and payment for electric bills of stallholders as of December 31,
2008 amounting to P1,619,282.44 and P1,644,949.77 respectively, were not collected
due to failure by the agency to impose the remedies embodied in 1988 Revised
Revenue Code of Lucena City thus, depriving the city government of available funds
for the implementation of their priority projects.

We advise the LCE to instruct the City Treasurer to enforce collections of the
delinquent market rental fees and electric bills from the stallholders by imposing the
remedies embodied in 1998 Revised Revenue Code of Lucena City so that the city
will obtain more funds that they could use to finance their priority projects.

E. STATUS OF IMPLEMENTATION OF PRIOR YEAR’S AUDIT

RECOMMENDATIONS

Of the ten (10) prior year’s audit recommendations embodied in the 2007 Annual
Audit Report, two (2) were fully implemented, six (6) were partially implemented and the
remaining two (2) were not implemented by the City.
 TABLE OF CONTENTS

PART I – AUDITED FINANCIAL STATEMENTS

 Audit Certificate 1
 Statement of Management Responsibility for Financial Statements 2
 Consolidated Balance Sheet 3
 Consolidated Statement of Income and Expenses 4
 Consolidated Statement of Cash Flows 5
 Notes to Financial Statements 6

PART II – DETAILED FINDINGS AND RECOMMENDATIONS

 Financial and Compliance Audit 16

 Value for Money Audit 27

PART III – STATUS OF IMPLEMENTATION OF PRIOR YEAR’S

AUDIT RECOMMENDATIONS 31

PART IV - ANNEXES

Annex A - Balance Sheet by Fund

Annex B - Statement of Income and Expenses by Fund
Annex C - Statement of Cash Flows by Fund
Annex D – Status of Appropriations, Allotments and Obligations
Annex E – Schedule of Inventories Recorded as PPE
Annex F – Schedule of Dormant, Non-moving and Unclassified Accounts
Annex G – List of Untitled Lots
Annex H – List of Uninsured Buildings
Annex I – Schedule of MOOE Charged Against the 20% Development Fund
Annex J – Schedule of Uncollected Market Rental Fees and Electric Bills
PART I – AUDITED FINANCIAL STATEMENTS
1
2
 City Government of Lucena
Consolidated Balance Sheet
As of December 31, 2008
(With Comparative Figures for CY 2007)

2008 2007
ASSETS
Current Assets
Cash (Note 5) P 56,214,335.57 P 40,770,750.27
Receivables (Note 6) 4,908,378.33 14,959,579.22
Inventories (Note 7) 5,116,109.75 4,618,582.50
Other Current Assets 100.00 100.00
Total Current Assets P 66,238,923.65 P 60,349,011.99
Investment
Investment in Securities (Note 8) 244,260.00 244,260.00
Property, Plant and Equipment
(Net of Depreciation) (Note 9)
Land and Land Improvements 101,035,111.75 74,606,279.73
Buildings 239,796,885.43 242,901,668.86
Office Equipment, Furniture and Fixtures 23,613,750.64 28,745,279.94
Machineries and Equipment 37,176,320.84 41,911,706.40
Transportation Equipment 9,807,900.73 8,302,929.97
Other Property, Plant and Equipment 6,517.00 12,691.00
Construction in Progress - 12,181,577.60
Total Property, Plant and Equipment P 411,436,486.39 P 408,662,133.50
Other Assets (Note 10) 868,238.66 1,022,587.10
TOTAL ASSETS P 478,787,908.70 P 470,277,992.59

LIABILITIES AND EQUITY

LIABILITIES
Current Liabilities (Note 11) P 82,748,207.65 P 87,040,050.49
Long-term Liabilities (Note 12) 160,638,435.31 176,728,647.97
Total Liabilities P 243,386,642.96 P 263,768,698.46
EQUITY
Government Equity (Note 13) 235,401,265.74 206,509,294.13
TOTAL LIABILITIES AND EQUITY P 478,787,908.70 P 470,277,992.59

(See accompanying Notes to Financial Statements)

3
 City Government of Lucena
Consolidated Statement of Income and Expenses
For the Year Ended December 31, 2008
(With Comparative Figures for CY 2007)

2008 2007
Income
Local Income P 181,472,728.04 P 163,025,822.89
Permits and Licenses 7,221,564.49 6,300,466.67
Service Income 8,586,622.86 7,345,633.79
Business Income 15,240,469.89 12,616,919.21
Other Income 292,070,595.43 268,958,691.39
Total Income (Note 14) P 504,591,980.71 P 458,247,533.95
Less: Expenses
Personal Services 238,673,762.71 219,313,982.26
Maintenance and Other Operating Expenses 210,068,818.17 181,082,728.47
Financial Expenses 13,781,705.24 21,043,280.88
Total Expenses (Note 15) P 462,524,286.12 P 421,439,991.61
Operating Income P 42,067,694.59 P 36,807,542.34
Add: Subsidy from Other Funds 17,124,781.00 13,209,168.00
Total 59,192,475.59 50,016,710.34
Less: Subsidy to Other Funds (Note 15) 17,124,781.00 13,209,168.00
NET INCOME P 42,067,694.59 P 36,807,542.34

(See accompanying Notes to Financial Statements)

4
 City Government of Lucena
Consolidated Statement of Cash Flows
For the Year Ended December 31, 2008
(With Comparative Figures for CY 2007)

CASH FLOWS FROM OPERATING ACTIVITIES

Cash Inflows: 2008 2007
Collection from taxpayers P 181,714,305.91 P 169,570,468.44
Share from Internal Revenue Collections 283,708,260.58 266,094,808.00
Receipts from Sale of Goods or Services 16,354,354.89 13,731,779.41
Interest Income 910,662.12 1,472,877.90
Other Receipts 129,082,693.83 128,593,818.16
Total Cash Inflow P 611,770,277.33 P 579,463,751.91
Cash Outflows:
Payments to suppliers and creditors P 221,619,403.56 P 146,605,174.02
Payments to employees 280,793,644.05 312,081,180.31
Interest Expense 13,771,091.74 21,021,563.07
Other Expenses 17,517,884.01 27,862,941.79
Total Cash Outflow P 533,702,023.36 P 507,570,859.19
Net Cash From Operating Activities P 78,068,253.97 P 71,892,892.72

CASH FLOWS FROM INVESTING ACTIVITIES

Cash Inflows: P - P -
Cash Outflows:
To Purchase Property, Plant and Equipment 46,381,606.01 89,044,171.34
To Grant Loans to Other Entities 152,850.00 -
Total Cash Outflow P 46,534,456.01 P 89,044,171.34
Net Cash From Investing Activities P (46,534,456.01) P (89,044,171.34)

CASH FLOWS FROM FINANCING ACTIVITIES

Cash Inflows:
From Acquisition of Loan 21,849,908.92 -
Total Cash Inflow P 21,849,908.92 P -
Cash Outflows:
Payment of Loan Amortization 37,940,121.58 36,407,198.57
Total Cash Outflow P 37,940,121.58 P 36,407,198.57
Net Cash From Financing Activities P (16,090,212.66) P (36,407,198.57)
Net Increase (Decrease) in Cash 15,443,585.30 (53,558,477.19)
Cash at the Beginning of the year 40,770,750.27 94,329,227.46
Cash at the End of the year P 56,214,335.57 P 40,770,750.27

(See accompanying Notes to Financial Statements)

NOTES TO FINANCIAL STATEMENTS

5
1. General/Agency Profile

1.1 The City of Lucena became a chartered city by virtue of Republic Act No. 3271
and was inaugurated on August 19, 1962. It was declared as a highly urbanized
city by the Sangguniang Panglunsod under Resolution No. 4020 s. 1991 which
was conferred by then Secretary of the Department of Interior and Local
Government, Sec. Rafael M. Alunan III, on August 12, 1992. The city consists of
thirty-three (33) barangays and has a total land area of 9,889.79 hectares.

1.2 In line with the development thrust of the Region, the city aims the following:
a. To provide basic services and improve the support facilities such as
infrastructure, health and veterinary services, education and welfare services.
b. To encourage development of agriculture and aquatic-based industries for
increased productivity.
c. To provide human and ecological security to make the city a healthy, safe,
comfortable and convenient place for living and working.

1.3 The City maintains three funds, namely: General, Special Education and Trust
Funds.

1.4 Its economic enterprises comprise of public and auction markets, slaughterhouse,
cemetery, city colleges, garbage and tricycle franchising systems.

2. Basis of Financial Statements Presentation

The Financial Statements have been prepared in accordance with the

Generally Accepted State Accounting Principles and Standards.

3. Summary of Significant Accounting Policies

3.1 The City uses Accrual basis of accounting. Shares from the Internal Revenue
Collections are recognized when earned and all expenses are recognized when
incurred and reported in the financial statements in the period to which they
relate. Modified Accrual Method is used in accounting for Real Property/Special
Education Taxes whereas collections of other income, taxes and fees are
accounted for on a cash basis.

3.2 Petty Cash Fund (PCF) account is maintained under Imprest System. All
replenishments are directly charged to the expense account. The petty cash fund is
used to purchase supplies and other items for immediate use.

3.3 Accounts were classified to conform to New Charts of Accounts prescribed under
the Revised New Government Accounting System, per COA Circular No. 2003-
001 dated June 17, 2003.

6
 3.4 Financial expenses such as bank charges and interest expense are separately
classified from Maintenance and Other Operating Expenses (MOOE).

3.5 Property Plant and Equipment are carried at cost less accumulated depreciation.

3.6 Properties of the City which are used by general public are accounted for under
the Public Infrastructure Projects. These are dropped from Property, Plant and
Equipment account and recorded in the Registry of Public Infrastructure.

3.7 The Straight-Line Method of depreciation is used in depreciating the Property,

Plant and Equipment with estimated useful lives ranging from five to fifty years.
A residual value, computed at ten percent of the cost of asset is set and
depreciation starts on the second month after purchase.

4. Correction of Fundamental Errors

Fundamental errors of prior years are corrected and directly charged to the
Government Equity Account. Errors affecting current year’s operation are charged to
the current year’s accounts.

5. Cash

This account is composed of the following:

Cash in Vault P 1,642,291.07

Cash in Bank-Local Currency Current Account 19,077,536.43
Cash in Bank-Local Currency Time Deposit 35,494,508.07
Total P 56,214,335.57

Cash in Vault amounting to P1,642,291.07 represents collections on December

24, 2008, of which P1,224,552.02 was deposited on January 5, 2009. Cash in Bank of
P17,507,416.43 represents depository accounts maintained at Land Bank of the
Philippines (LBP) and Development Bank of the Philippines (DBP), both of Lucena
Branch. A Special Trust Account for the implementation of Early Childhood Care and
Development (ECCD) programs for the period 2008-2010 amounting to
P1,570,120.00 is maintained at United Coconut Planter’s Bank (UCPB), Lucena
Branch which was accredited by the Department of Finance (DOF) as authorized
depository bank under DOF-Department Order dated November 10, 2003.

6. Receivables

This account consists of the following:

7
 Due from NGOs/POs P 496,097.00
Due from Other Funds 646,243.55
Receivables-Disallowances and Charges 453,219.23
Advances to Officers and Employees 288,180.67
Other Receivables 3,670,881.43
Total P 5,554,621.88

Out of P496,097.00 balance of Due from NGOs/POs, P202,500.00 represents

cash advances granted to various cooperatives and non-government organizations in
years 1998 to 2001 with corresponding obligations in the books under the Accounts
Payable account.

Due from Other Funds of P71,319.68 in the books of General Fund consists of
payment for honorarium expense in Trust Fund; and refund of retention money and
payment for school repairs expense in Special Education Fund. Whereas P573,923.87
and P1,000.00 in the books of Special Education and Trust Funds respectively,
represent collections made in the General Fund but remained un-transferred to the
books of these funds at year-end. This intra-fund account with a corresponding
reciprocal account “Due to Other Funds” were eliminated in the presentation of the
Consolidated Balance Sheet.

Receivables-Disallowances and Charges of P453,219.23 pertains to remaining

unsettled amount of disallowances on payment for Compensation Allowance for
Relief (CARE) in year 1995.

Advances to Officers and Employees represents unliquidated cash advances

that were granted in years 1999 to 2006 for medicines and traveling expenses of nine
(9) city employees wherein three (3) are no longer connected with the city
government.

Other Receivables consists of DBP Revolving Fund of P1,912,500.00,

Employees Emergency Loan Assistance of P265,771.60, Technology Livelihood
Development Center (TLDC) Revolving Fund of P380,000.00, City Livelihood
Project of P1,024,361.58 and Receivables from KKK proponents of P88,248.25.

7. Inventories

This account includes the following:

8
 Office Supplies Inventory P 300,256.75
Accountable Forms Inventory 675,251.00
Livestock Inventory 4,140,602.00
Total P 5,116,109.75

8. Investment in Securities

This account consists of stock investments at PLDT and MERALCO

amounting to P18,970.00 and P225,290.00, respectively.

9. Property, Plant and Equipment

This account consists of:

Balance Net Addition/ Balance
12/31/2007 (Reduction) 12/31/2008
Land P 40,874,662.26 P 13,163,720.00 P 54,038,382.26
Land Improvements 26,116,437.94 11,887,930.59 38,004,368.53
Electrification and Energy Structure 10,716,147.89 3,666,727.46 14,382,875.35
Office Buildings 89,172,102.66 3,049,785.42 92,221,888.08
School Buildings 177,116,535.05 3,612,113.40 180,728,648.45
Hospital and Health Center 7,958,432.75 7,958,432.75
Market and Slaughterhouse 7,314,737.93 7,314,737.93
Other Structures 14,515,634.82 979,500.97 15,495,135.79
Office Equipment 9,941,183.64 (378,473.82) 9,562,709.82
Furniture and Fixtures 14,758,623.48 1,650,864.79 16,409,488.27
IT Equipment and Software 56,343,971.75 (439,871.70) 55,904,100.05
Library Books 1,231,965.20 19,068.38 1,251,033.58
Machineries 586,116.00 586,116.00
Agricultural and Fishery Equipment 7,389,245.60 (286,660.00) 7,102,585.60
Communication Equipment 8,794,557.92 290,449.10 9,085,007.02
Construction and Heavy Equipment 29,937,417.38 (8,704,848.94) 21,232,568.44
Firefighting Equipment 757,125.00 757,125.00
Medical, Dental and Lab Equipment 1,192,459.07 35,507.93 1,227,967.00
Military and Police Equipment 3,981,400.00 3,981,400.00
Sports Equipment 566,776.80 566,776.80
Technical and Scientific Equipment 2,528,638.00 2,528,638.00
Other Machineries and Equipment 30,540,097.91 (370,819.76) 30,169,278.15
Motor Vehicles 24,704,105.65 1,188,525.97 25,892,631.62
Watercrafts 503,500.00 (20,000.00) 483,500.00
Other Transportation Equipment 353,520.00 119,780.00 473,300.00
Other Property, Plant and Equipment 34,300.00 34,300.00

9
 Construction in Progress 12,181,577.60 (12,181,577.60)
Total Book Value P 580,111,272.30 P 17,281,722.19 P 597,392,994.49
Less: Accumulated Depreciation 171,449,138.80 14,507,369.30 185,956,508.10
Net Book Value P 408,662,133.50 P 2,774,352.89 P 411,436,486.39

During the year, five (5) parcels of land were acquired consisting of a school
site for Lucena East II Elementary School at Barangay VII amounting to
P7,332,000.00, two (2) lots for right-of-way at Barangays Ibabang-Iyam and Ibabang-
Dupay totaling P1,929,600.00, a land for use by the city government amounting to
P2,808,000.00 where P1,743,000.00 was charged against the 20% Development
Fund, and a dumpsite at Barangay Kanlurang-Mayao costing P3,444,120.00 wherein
an installment of P1,094,120.00 was paid during the year, resulting to a remaining
balance of P2,350,000.00, payable in June, 2009 and 2010.

Increase in Land Improvements account is attributed to the cost of

improvements of Lucena City National High School amounting to P11,877,964.59
which was charged against the Special Education Fund.

Increase in Electrification and Energy Structures account pertains to

electrification of basketball courts and installation of streetlights at various barangays
of the city.

Increase in Office Buildings account consists of the construction of Multi-

purpose Hall at Barangay I costing P346,062.15, improvement of DFA office at
Barangay Isabang amounting to P374,785.36, renovation of Legal and Mayor’s
Offices totaling P496,937.91 and construction of office building for use by the city
government of P1,832,000.00 which was charged against the 20% Development
Fund.

Increase in School Buildings account consists of construction of school

building at Dalahican Elementary School of P245,992.00, fencing of Ilayang-Dupay
Elementary School of P495,231.27 and construction of two-storey building of
P2,482,805.02 and improvement of school building of P378,255.11, both at Mayao-
Silangan Elementary School.

Increase in Other Structures includes construction of two (2) units waiting

sheds at Barangay Mayao-Crossing of P184,999.65, improvement of Multi-purpose
building at Barangay Gulang-Gulang of P448,484.93, construction of walkshed at
Mayao Crossing Elementary School of P307,801.25 and installation of
markers/barricades at Silangang-Mayao Elementary School of P38,215.14.

Net decrease in Office Equipment was due to various acquisitions during the
year totaling P567,461.00 and dropping from the books of the unserviceable and
fully-depreciated office equipment of P945,934.82.

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 Net increase in Furniture and Fixtures was due to acquisition of varied items
of P660,633.00 and 1,312 pieces of arm-chairs costing P1,374,072.00 in Special
Education Fund; and dropping from the books of the unserviceable fixtures of
P383,840.21.

Net decrease in IT Equipment was due to purchases of computer units with

accessories and printers amounting to P1,665,147.00 where P1,499,647.00 was
charged out of the 20% Development Fund; and dropping from the books of the
obsolete computer units of P2,105,018.70.

Decrease of P286,660.00 in Agricultural and Fishery Equipment account

pertains to unserviceable items that were dropped from the books.

During the year, sixteen (16) units of cellular phone totaling P371,630.00,
radio transceivers of P309,050.00, mobile patrol siren and accessories of P142,800.00
and other equipment of P39,270.00 were purchased while obsolete communication
equipment of P572,300.90 were dropped from the books.

Unserviceable Construction and Heavy Equipment of P8,704,848.94 were

disposed during the year.

For the year 2008, various equipment totaling P2,619,720.90 were acquired
and recorded under Other Machineries and Equipment account while unserviceable
items of P2,990,540.66 were dropped from the books.

Likewise, Motor Vehicles of P3,382,854.00 consisting of four (4) multi-cabs,

one (1) mini-van, one (1) motorcycle and four (4) cars were purchased during the
year, whereas unserviceable motor vehicles of P2,194,328.03 were dropped from the
books and disposed.

Increase in Other Transportation Equipment account is attributed to

acquisition of sixteen (16) units of mountain bike in a total amount of P148,380.00.

10. Other Assets

This account consists of work animals of P646,825.10, breeding stocks of

P44,800.00 and unserviceable properties of P176,613.56.

11. Current Liabilities

This account is composed of the following:

11
 Accounts Payable P 31,819,974.61
Due to Officers and Employees 3,960,973.43
Due to BIR 2,360,729.01
Due to GSIS 4,055,053.21
Due to PAG-IBIG 544,051.90
Due to PHILHEALTH 341,466.72
Due to Other NGAs 5,406,327.45
Due to LGUs 9,642,201.68
Due to Other Funds 646,243.55
Guaranty Deposit Payable 1,355,464.85
Performance/Bidders/Bonds Payable 300,903.95
Other Payables 22,961,060.84
Total P 83,394,451.20

Accounts Payable consists of obligation for the computerization project in

year 2003 of P21,704,040.00, payables of P202,500.00 with corresponding
receivables under Due from NGOs/POs account, payables of more than 7 years
amounting to P315,551.84, and unpaid obligations for various expenses incurred in
December, 2007 and 2008 that were paid in January, 2009 amounting to P114,687.80
and P9,483,194.97 respectively.

Due to Officers and Employees includes unpaid wages, overtime pay, salary
differential, terminal leave benefits of various city employees amounting to
P1,603,899.14 in General Fund and unpaid salaries, incentive allowance, honorarium
of public teachers amounting to P2,357,074.29 in Special Education Fund.

Out of P2,360,729.01 Due to BIR, P751,624.91 was remitted on January 9,

2009 while of the P4,055,053.21 Due to GSIS, P3,830,223.42 was remitted on
January 9, 2009. Of the P544,051.90 Due to PAG-IBIG, P508,669.00 was remitted on
January 12, 2009 and of the P341,466.72 Due to PHILHEALTH, P163,099.00 was
remitted on February 25, 2009.

Due to Other NGAs consists of funds received from Malacañang of

P50,000.00, from PCSO of P5,217,698.74, and share from collections of BIR Form
No. 906 of P138,628.71 which is due for remittance to the National Treasury.

Due to LGU’s consists of P1,765,455.13 representing RPT share of the

barangays for the 4th quarter of the year, P6,589,630.09 representing 20% barangay
share on Building Fee collections, Meralco franchise tax of P932,127.50 which is
under protest, restoration cost of the pavement being excavated by QMWD
amounting to P89,811.50, RPT share of four (4) city barangays for the period 2006 to
2007 amounting to P243,531.26 and 20% barangay share on Sanitation Citation
Ticket, share in Excavation Fee and PCA settlement, and 50% share on
Environmental Violation of CO 1869 totaling P21,646.20.

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 Other Payables of P22,961,060.84, net of (P1,966.64) in Special Education
Fund, consists of the following:

Particulars General Fund Trust Fund

Priority Development Assistance Fund P2,400,500.00
Receipt from Malacañang 1,294,077.00
Meralco deposits 4,555,027.22
Retention money 1,030,037.66
Business plates 1,293,791.28
Various fees 617,468.70
Loan/premium amortizations- LUKBCI, DBP, PNB,
LBP, Eco-Wani, Quedancor, NHMF, Northpeak,
Grepalife, Lifelink, Prudential & SACCC 1,849,751.16
Others 106,961.34 P 471,454.70
BLISS site 1,066,703.16
Collection of bid documents 495,329.83
Revolving loan-Unlad Lucena Livelihood Program 1,850,000.00
ECCD 1,569,790.00
KKK Fund 89,948.25
Soft Loan from the Office of the President 187,935.10
Receipt from TESDA 243,000.00
Fiduciary Deposit-1997 Civil Case 716,346.15
2003 lot acquisition for Lakas Nagkakaisa 202,977.00
Certificate of Ownership of Cattle collection 93,940.00
National Nutrition Council 16,881.84
COMELEC 61,690.35
Share from PCSO-Small-Town-Lottery 71,986.11
Interest Income for transfer to General Fund 38,233.40
SEA Loans 768,019.65
Excavation/Restoration Fee 405,359.44
Non-moving other payable accounts 1,465,818.14
Total P13,147,614.36 P9,815,413.12

12. Long-Term Liabilities

This account consists of the following outstanding loan balances as of

December 31, 2008:

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 Land Bank of the Philippines (LBP)
Phase I P 15,472,465.52
Phase II 31,169,391.51
Phase III 29,973,319.60
IRA Monetization 21,849,908.92
Total 98,465,085.55
Development Bank of the Philippines (DBP) 62,173,349.76
Grand Total P160,638,435.31

The loan package with the LBP consists of 3 phases. Phase I was approved on
October 14, 2003 for the Construction of Road Network while Phase II was approved
on February 24, 2004 for the Construction of Farm to Market Roads. Phase III was
approved for the Construction of Roads from QMH Compound to Zaballero Subd.,
including Rehabilitation of Pleasantville Subd. Main Route and Construction of the
Foreign Affairs Building. Said loans were secured by a Deed of Assignment of
Internal Revenue Allotment (IRA), payable in 7 years with 1 year grace period on the
principal loan, at a fixed interest rate of 9% per annum for the first 6 months of the
term, at a prime rate plus 2% per annum subject to quarterly repricing thereafter,
provided that an Account Profitability Ratio of 3% is met.

Loan from DBP was obtained for the construction of various school buildings
at the different barangays of the city.

13. Government Equity

This account consists of the following:

General Fund SEF Total

Government Equity 12/31/2007 P 92,533,272.92 P113,976,021.21 P206,509,294.13
Add/(Deduct):
Retained Operating Surplus 37,335,836.26 4,731,858.33 42,067,694.59
Transfers to Registry:
Roads, Highways and Bridges (4,320,892.14) (4,320,892.14)
Irrigations and Canals (23,700.36) (23,700.36)
Flood Control (2,822,030.75) (2,822,030.75)
Other Public Infrastructures (5,805,163.70) (198,506.29) (6,003,669.99)
Adjustment in Beg. Balance (5,429.74) - (5,429.74)
Government Equity 12/31/2008 P116,891,892.49 P118,509,373.25 P235,401,265.74

Public Infrastructure of P13,170,293.24 was dropped from the books and

transferred to the Registry of Public Infrastructures at year-end. That account includes
concreting of barangay roads, re-gravelling of subdivision streets, construction of

14
 open-canals, drainage, pathways, pavements, walk sheds, basketball courts, fence and
installation of deep wells at various barangays of the city.

14. Income Accounts

Of the P504,591,980.71 total income for the year 2008, P283,708,260.58

represents IRA, P181,472,728.04 from collection of local taxes, P246,450.00 pertains
to income from cemetery operation, P6,731,793.17 from markets, P4,533,659.47
from slaughterhouse, P1,689,947.25 from transportation system, P1,954,890.00 from
collection of tuition fees and P1,197,615.00 from garbage fees.

15. Expense Accounts

All expenses incurred for the year 2008 amounted to P479,649,067.12,

consisting of Operating Expenses of P462,524,286.12 and Subsidies of
P17,124,781.00. Out of the total operating expenses, P40,192,221.19 represents non-
cash expenses, consisting of loss on disposal of unserviceable properties of
P4,404,161.49, discount on RPT/SET of P6,979,986.62 and total depreciation
expense of P28,808,073.08. Moreover, Financial Expenses of P13,781,705.24
includes payments for loan interest amortizations of P13,771,091.74 and bank
charges of P10,613.50.

15
 PART II – DETAILED FINDINGS AND RECOMMENDATIONS

A. FINANCIAL AND COMPLIANCE AUDIT

We acknowledge and commend the prompt action of management in

implementing the audit recommendations embodied in the Audit Observation
Memoranda issued by the Audit Team, as follows:

1. Unliquidated beginning balance of cash advance amounting to P5,758,110.67 was

reduced to P288,452.67 at year-end.
2. Items requiring adjustments in the books are immediately effected and acted upon by
the Accounting Unit after discussion during exit conference.
3. Inventory Custodian Slips are now prepared upon issuance of inventories/tangible
items with useful lives of more than 1 year for monitoring, control and accountability
purposes.

Other audit observations which were not addressed during the year are presented
below:
1. Basis of Setting-up RPT/SET Receivables

1.1 The City Government failed to set-up Real Property Tax/Special Education Tax
Receivables at the beginning of the year based on a duly Certified List of Taxpayers
with the actual tax due and collectibles due to non-completion of the reconciliation
between the Offices of City Assessor and Treasurer thus, resulting to understatement
of Receivables and Deferred Credits accounts at year-end.

Section 20 of Volume I, NGAS Manual provides that Real Property Tax

(RPT)/Special Education Tax (SET) Receivables shall be established at the beginning
of the year based on Real Property Tax Account Register (RPTAR)/Taxpayer’s Index
Card. At the beginning of the year, the Treasurer shall furnish the Chief Accountant of
a duly certified list showing the name of the taxpayer and the amount due and
collectibles for the year. Based on the list, the Chief Accountant shall draw Journal
Entry Voucher (JEV) to record the debit to Real Property/Special Education Taxes
Receivables and credit to Deferred Real Property/Special Education Taxes Income.

Verification of the general ledger and post-audit of JEVs disclosed that RPT
and SET Receivables set-up at the beginning of the year, in the amount of P55M and
P32,497,200.00 respectively, was based on estimate instead of a duly certified list
prepared by the City Treasurer showing the name of the taxpayers and the amount due
and collectibles. During the year, actual collections of RPT and SET amounted to
P35,033,929.39 and P39,445,630.84 respectively hence, additional SET Receivables
of P7,383,941.96 was recorded because of insufficient initial set-up and the remaining
balance of RPT Receivables of P19,966,070.61 and SET Receivables of P435,511.12
were closed at the end of the year. This condition resulted to understatement of the
Receivables and Deferred Credits accounts.

16
 Interview with the City Assessor and Treasurer revealed that the Office of the
City Assessor had resolved the discrepancies in their records pertaining to the
duplication of tax declarations disclosing several owners/taxpayers for a given real
property; while the Office of the City Treasurer is still cleansing its records for the
remaining two barangays arriving at a tentative total RPT due and collectibles of
P373,719,635.80 as of March 4, 2009. However, the City Treasurer claimed that their
list of taxpayers and taxable properties do not reconcile with that of the City Assessor
because the latter sometimes overlooks the recording of transferee during transfer/sale
of real properties.

During the exit conference, the two offices committed to undertake the
reconciliation in the succeeding year. Moreover, the City Administrator advised the
City Treasurer to accomplish the list of taxpayers with the amount due and collectible
on March 31, 2009 and furnish the City Accountant so that RPT/SET Receivables
will be set-up. Any adjustments thereof resulting from the reconciliation between the
Offices of the Treasurer and Assessor shall be effected afterwards.

We advise the Local Chief Executive (LCE) to require the concerned city
officials to accomplish the reconciliation of RPT records so that RPTAR/duly
certified list of taxpayers shall be completed and the correct amount of RPT/SET
Receivables shall be recorded/set-up in the books of accounts.

2. Unreconciled/Unreliable Account Balances

2.1 Property, Plant and Equipment (PPE) account balances of P411,436,486.39 as of

December 31, 2008 is overstated due to inclusion of fully-depreciated/obsolete fixed
assets, inventories and building repairs inappropriately capitalized/recorded as PPE
with net book value of P7,256,572.09, P6,359,649.07 and P201,381.77 respectively.

Section 140, Volume III of NGAS Manual provides that Other Assets account
shall be used to record the value of obsolete and unserviceable assets, as well as other
assets still serviceable but no longer used in the agency operation.

Further, COA Circular No. 2005-002 dated April 14, 2005 regarding the
accounting policy on the classification of PPE and Inventories provides a list of
tangible assets that may be considered as Inventories. Also, pertinent provisions
thereof require that small tangible items with estimated useful life of more than one
year shall be recorded as Inventories upon acquisition and as Expense upon issuance;
and for monitoring, control and accountability purposes, an Inventory Custodian Slip
(ICS) shall be prepared upon issuance of the inventory items.

17
 Verification of the PPE accounts disclosed the following deficiencies:

1) The following fully-depreciated fixed assets with a total net book value of
P7,256,572.09 were not reclassified to Other Assets account at year-end.

Accumulated Net Book

Account Name
Cost Depreciation Value
Sports Equipment P 30,202.80 P 27,182.52 P 3,020.28
Medical, Dental Equipment 262,785.00 236,506.50 26,278.50
Firefighting Equipment 159,125.00 143,212.50 15,912.50
Communication Equipment 1,966,201.89 1,800,331.12 165,870.77
Agricultural, Fishery & Forestry Equipt 4,044,147.80 3,638,293.03 405,854.77
Other Transportation Equipment 103,400.00 93,060.00 10,340.00
Watercrafts 103,000.00 92,700.00 10,300.00
Motor Vehicles 8,549,993.84 7,694,994.44 854,999.40
Other Machineries and Equipment 5,758,823.68 5,182,700.42 576,123.26
Technical and Scientific Equipment 559,600.00 503,640.00 55,960.00
Library Books 756,946.50 681,251.85 75,694.65
IT Equipment 43,247,839.45 38,923,865.51 4,323,973.94
Furniture & Fixtures 3,008,721.94 2,707,849.73 300,872.21
Office Equipment 4,318,708.07 3,887,336.26 431,371.81
Total P72,869,495.97 P65,612,923.88 P7,256,572.09

2) Various inventories with a total net book value of P6,359,649.07 were recorded as
PPE upon purchase and still remain in the books as such in contrary with the
aforementioned policy on PPE classification. (See Annex E for details)

3) Payments for repairs and maintenance, as shown below, with a total net book
value of P201,381.77 were capitalized and recorded under Building accounts.

Accumulated Net Book

Description Fund Cost Depreciation Value
Day Care-Dalahican 20%DF P 1,268.05 P 76.08 P 1,191.97
Wages-Mayor's Office 20%DF 968.14 24.20 943.94
Day Care-Silangang Mayao 20%DF 852.81 104.43 748.38
Day Care-Silangang Mayao 20%DF 852.81 100.17 752.64
Wall-Lucena East VIII 20%DF 1,114.05 164.44 949.61
Honorarium-Lucena East IX 20%DF 600.00 73.50 526.50
Improvement-Lucena East VI 20%DF 4,868.16 559.82 4,308.34
Repair –different schools SEF 69,897.90 40,424.63 29,473.27
Repair –different schools SEF 96,538.28 50,962.32 45,575.96
Maintenance of Toilet- Isabang SEF 19,305.92 8,237.80 11,068.12
Repair of school building SEF 24,419.77 10,132.33 14,287.44
Improvement-Lucena East III Elem School SEF 714.87 277.22 437.65
Electrical Upgrade-different schools SEF 97,640.00 6,522.05 91,117.95
Total P319,040.76 P117,658.99 P201,381.77

4) Office Buildings which was transferred from the books of Trust Fund to the
General Fund costing P2,485,735.37 was not provided with depreciation.

18
 Due to the above noted deficiencies, PPE and Government Equity are
overstated by P13,817,602.93 and P6,561,030.84, respectively and Other Assets is
understated by P7,256,572.09 as of December 31, 2008 computed as follows:

PPE Gov’t. Equity

Particulars
Overstatement Overstatement
Fully-depreciated PPE P 7,256,572.09 P -
Inventories 6,359,649.07 6,359,649.07
Repairs and Maintenance 201,381.77 201,381.77
Total P13,817,602.93 P6,561,030.84

The management commented that inventories and building repairs that were
capitalized, and provision for depreciation of the subject office buildings are still
pending for adjustment/reclassification. Whereas reclassification entry for the fully-
depreciated fixed assets was drawn after the exit conference and would be
incorporated in the financial statements/reports for February, 2009 which remain un-
submitted to the audit team as of this writing.

We recommend to the GSO, Accounting Office and Committee on Disposal to

coordinate with each other regarding the proper disposal of the remaining obsolete
items. Likewise, we advise the City Accountant to effect the necessary adjustments or
reclassifications in the books to correctly present the PPE accounts in the financial
statements. Drop from PPE accounts the inventories erroneously capitalized as PPE
and issue the ICS to respective accountable persons for control purposes.

2.2 Dormant/non-moving Receivables of P2,876,845.25 and Payables of P28,780,555.44

remained outstanding in the books for several years resulting to doubtful validity of
claims and overstatement of current assets and liabilities accounts.

COA Resolution No. 2003-002 dated January 30, 2003 provides that “the
Commission has authority of writing-off… dormant uncollectible accounts of
government agencies…”

Verification of Receivables and Payables accounts (See Annex F for details)

revealed that Due from NGOs of P496,097.00 and Other Receivables of
P2,380,748.25 which consist of KKK Loans Receivables of P88,248.25, DBP
Revolving Fund of P1,912,500 and TLDC Revolving Fund of P380,000, representing
loans granted in year 1980’s to 2003 remained uncollected as of to date.

The receivables from KKK beneficiaries of P88,248.25 remained existing in

the books of Trust Fund for more than fifteen years. A Sangguniang Panlungsod
Resolution was passed in year 2005 and a written request for authority to write-off
said account was forwarded to the Commission in year 2006. However, the authority
was not granted due to non-completion of the agency of the additional requested

19
documents. The management reasoned-out that they could not provide copies of the
issued demand/collection letters due to absence of the List of KKK proponents. Any
documents/records pertaining thereto are no longer available and no more personnel
are holding any information thereof hence, collectibility of such is now deemed
remote.

The DBP Revolving Fund of P1,912,500 represents the uncollected loan

balance since July 28, 2000. In 1993, the City Livelihood Fund Management
Committee extended loans to low income constituents thru the DBP, payable within 2
years at an interest rate of 6% and 12% for entity and individual borrowers,
respectively. The City government deposited P2M, out of the 20% DF, at DBP and
contracted the same for a loan administration and management fee of 4% per annum.
In the preceding annual audit report, the management commented that the City
Accountant had already communicated with the DBP and the latter could not provide
any documents relative to the loan releases. Also, they could not identify the debtors
because there had been a change in the administration and the accountable persons
who handled the account were no longer connected with the city government.

The Technology Livelihood Development Center (TLDC) was created in line

with the Redemption Yard Tayo (RYT) program which is a city micro-finance and
credit project. The Revolving Fund of P380,000.00 pertains to the interest-bearing
loans granted to the RYT-Eco Aide beneficiaries in years 2002 to 2003 that remained
uncollected as of to date because the agency could no longer locate those recipients.
Due to this predicament, a resolution to write-off said loans receivables was already
passed by the Sangguniang Panlungsod and the Mayor’s Office is still completing the
required documents to support the pending request for authority to write-off.

During the year, Due from NGOs account decreased by P878,903.00 due to
settlement made by the concerned NGOs. However, its year-end balance of
P496,097.00 representing aids/financial assistances granted to various non-
government organizations since year 1998 to 2003 have remained non-
moving/unsettled for several years and out of said amount, P202,500.00 has a
corresponding accounts payable hence, no resulting impact in the financial
statements.

Likewise, Payables accounts totaling P28,780,555.44 obligated since year

1998 to 2005 remained unpaid/unsettled as of December 31, 2008. Out of
P22,222,091.84 Accounts Payable, P21,704,040.00 was obligated for the
computerization project in year 2003, P202,500.00 has corresponding receivables,
P54,000.00 in the books of Special Education Fund and P261,551.84 in the books of
General Fund were obligated for medical mission and traveling claims of various
employees since year 1999 to 2001 which remained unpaid as of to date hence,
rendering the validity of claims doubtful and questionable.

20
 Moreover, Guaranty Deposits Payable and Bidder’s Bonds Payable in the
Trust Fund amounting to P298,840.44 and P8,960.32 respectively, have no list of
payees/suppliers/contractors and the accounting office have no more records hence,
could not be unaccounted for.

Due to Other NGAs and LGUs of P2,540,456.35 and P1,024,810.20

respectively, represents funds received by the city government which remained
unsettled and unremitted to the concerned national and local government agencies as
of December 31, 2008. Whereas, Other Payables of P2,685,396.29 contains mostly of
non-moving accounts for several years where nature/details could no longer be traced.
Also, part of this account pertains to loan/premium amortizations due for remittance
to various agencies such as PNB, NHMF, Medicard, Northpeak, Grepalife, Lifelink
and Prudential, in the total amount of P129,314.01 which also remain unremitted as
of to date.

The management commented that JEVs were already drawn after the exit
conference for the reversion of Accounts Payable of P21,704,040.00 pertaining to the
computerization project to Prior Year’s Adjustment account/Government Equity
account; and for the adjustment of Due from NGOs with corresponding Accounts
Payable amounting to P202,500.00. These would be incorporated in the financial
statements/reports for February, 2009 which remain un-submitted to the audit team as
of this writing. Moreover, Request for authority to write-off the Other Receivables of
P2,380,748.25 pertaining to DBP and TLDC Revolving Funds and KKK receivables
is already supported by the Sangguniang Panlungsod Resolution but still awaiting for
COA authority to write-off the same. Likewise, they promised to trace their records
on the remaining non-moving and dormant accounts so that appropriate action could
be undertaken by the management.

In view of the foregoing, the agency’s pending request for authority to write-
off was denied by the Commission due to lack of supporting documents particularly,
the demand letters sent to the debtors as proof of action to collect the subject
receivables. Hence, we advise the management to complete the required documents
and serve an explanation for not being able to reproduce the same. Exert more efforts
to collect the remaining receivables and determine the true nature of some
questionable payable accounts and establish their validity otherwise, request the same
for write-off to cleanse the books. Also, liquidate/remit the long-outstanding funds
due to various agencies.

3. Compliance with Laws and Regulations

3.1 The City Government of Lucena incurred a cash deficit of P3,576,797.93 as of

December 31, 2008, which indicates that funds belonging to other government
agencies or funds received intended for specific purposes were utilized by the city for
other purposes contrary to Sections 309 (b) and 337 of RA 7160 and pertinent
provisions of the Local Government Budgeting Manual thus, the city may have
difficulty in meeting its current obligations.

21
 Section 309 (b) of RA 7160 states that - “Trust funds shall consist of private
and public monies which have officially come into the possession of the local
government or of a local government official as trustee, agent or administrator, or
which have been received as a guaranty for the fulfillment of some obligation. It shall
only be used for the specific purposes for which it was created or for which it came to
the possession of the Local Government Unit.”

Likewise, Section 337 of RA 7160 provides that disbursements in accordance

with appropriations in the approved annual budget may be made from any local fund
in the custody of the treasurer, but the total disbursements from any local fund shall in
no case exceed fifty percent of the uncollected estimated revenue accruing to such
local fund in addition to the actual collections: Provided, however, that no cash
overdraft in any local fund shall be incurred at the end of the fiscal year.

Further, the Local Government Budgeting Manual provides that the system of
allotment requires an effective system of cash monitoring and programming. It is
vital in ensuring the effective implementation of the system and the efficient and
optimum use of cash. More specifically, cash programming must be able to:
a) facilitate the management of cash such that it is available when it is needed for
payment of obligations and at the same time optimize its utilization;
b) ensure that released advices of allotment are safely covered by available cash
and/or future collections; and
c) provide information to facilitate control of expenditures and future planning of
activities.

Cash Analysis of the General, Special Education and Trust Funds revealed that
as of December 31, 2008, Lucena City had an aggregate outstanding current
obligations of P60,313,633.40, exclusive of P21,704,040.00 obligation at the General
Fund in year 2003 for the computerization project that remained unimplemented as of
to date, and dormant/unaccounted payables totaling P713,300.85; while its total cash
available was only P56,736,835.47, resulting to a total cash deficit of P3,576,797.93,
broken down hereunder:

Special
General Education Trust TOTAL
Cash in Bank-LCCA P 8,710,114.29 P 662,170.54 P9,705,251.60 P19,077,536.43
Unrecorded Adjustments 426,433.02 86,066.88 10,000.00 522,499.90
Cash in Bank-LCTD 35,494,508.07 35,494,508.07
Cash in Vault 1,629,691.07 12,600.00 1,642,291.07
TOTAL CASH AVAILABLE 46,260,746.45 760,837.42 9,715,251.60 56,736,835.47
Less: Current Liabilities
Accounts Payable 30,343,799.09 1,476,175.52 31,819,974.61
Due to Officers & Employees 1,603,899.14 2,357,074.29 3,960,973.43
Due to BIR/GSIS/HDMF/Philhealth 6,193,917.54 705,860.05 401,523.25 7,301,300.84
Due to Other NGAs 5,406,327.45 5,406,327.45
Due to LGUs 9,398,670.42 243,531.26 9,642,201.68

22
 Due to Other Funds 574,923.87 56,739.68 14,580.00 646,243.55
Guaranty & Other Deposits Payable 974,787.37 47,514.00 333,163.48 1,355,464.85
Performance/Bidders/Bailbonds 290,253.63 10,650.32 300,903.95
Other Payables 13,147,614.36 (1,966.64) 9,815,413.12 22,961,060.84
Total Current Liabilities 67,934,192.87 4,641,396.90 10,818,861.43 83,394,451.20
Add/(Less): Adjustments in Liabilities
Computerization-1st and 2nd Phase (21,704,040.00) (21,704,040.00)
Payables with corresponding Receivables (777,423.87) (56,739.68) (14,580.00) (848,743.55)
Account Payables over 7 years (261,551.84) (54,000.00) (315,551.84)
Reversion of Stale Checks 127,433.12 86,066.88 10,000.00 223,500.00
Other Payables (KKK) (89,948.25) (89,948.25)
Interest Income (for transfer to Gen.Fund) (38,233.40) (38,233.40)
Unaccounted Guaranty Deposits (298,840.44) (298,840.44)
Unaccounted Bidders Bonds (8,960.32) (8,960.32)
Total Adjustments (22,615,582.59) (24,672.80) (440,562.41) (23,080,817.80)
ADJUSTED CURRENT LIABILITIES 45,318,610.28 4,616,724.10 10,378,299.02 60,313,633.40
NET CASH AVAILABLE (DEFICIT) P 942,136.17 P (3,855,886.68) P (663,047.42) P (3,576,797.93)

As can be gleaned from the above schedule, there is a clear indication that
Lucena City would be facing difficulty in meeting its current obligations in the future.
It also indicates that funds collected in behalf of other government agencies or funds
intended for specific purposes were already utilized by the city government in its
operations, which runs counter to the afore-cited regulations.

The management cited that all expenditures of Special Education Fund (SEF)
are within the approved annual budget. Said cash deficit could have been the result of
realizing income of lesser amount than the estimated income wherein the latter had
been used as the basis of the annual budget/amount appropriated for the audit year.
The actual expenditures exhausted the appropriations for the year without considering
the existing cash availability. Hence, during the exit conference, the management
resolved to be now more conservative and prudent in the utilization of cash to avoid
such predicament.

Based on the preceding discussion on RPT/SET Receivables, may we

emphasize that the SET Receivables set-up at the beginning of the year amounted to
P32,497,200.00 in comparison with the total actual collections of P39,445,630.84
hence, implicating that there were no uncollected SET income at the end of the year.

We advise the City Treasurer and Accountant to exercise due diligence, proper
control and limitation in the disbursement of government funds to avoid incurrence of
cash overdraft/deficit. Remit immediately to the concerned government agencies the
funds collected by the city government in their behalf to avoid possible misuse of
funds. Moreover, make sure that obligations incurred by the city are always
supported by funds available for such purpose/s.

3.2 One hundred thirty-seven (137) parcels of land with a total assessed value of
P9,908,764.00 and current year’s acquisition of four (4) parcels costing

23
P12,069,600.00 remained untitled as of December 31, 2008. This is due to
insufficiency of funds and unavailability of the essential documents for the titling
process hence, exposing the same to contingent third party claims.

Section 449 of Volume I, GAAM provides that “All real property acquired by
a province, city or municipality under any mode of procurement, shall each have a
Torrens Title as evidence of ownership thereof of such province, city or municipality.
The documents transferring the ownership to the government agency must be duly
registered in the Office of the Register of Deeds where the land is located and
submitted to the accounting office. All documents shall be forwarded to the Bureau of
Records and Management for file.”

This is a prior years’ audit finding. Monitoring of the implementation of prior

year’s audit recommendations disclosed that the subject 137 lots provided by the
previous audit team in year 2003 (refer to Annex G) remained untitled but the sites of
the old city hall and the public market are already titled in favor of the city
government and already in the possession of the City General Services Office.

During post-audit of the accounts, we have also noted that the following lots
acquired during the year for school site and barangay roads remained untitled as of
December 31, 2008.

Acquisition
Particulars Location
Cost
Lucena East II Elem. School Brgy. VII P 7,332,000.00
Road/Right of Way Brgy. Ibabang Iyam 279,600.00
Road/Right of Way Brgy. Ibabang Dupay 1,650,000.00
Land for use by the city government 2,808,000.00
Total P12,069,600.00

The management remarked that they have traced their records and found out
that some of the subject lots were donated lands with tax declarations under the name
of the city government. However, the city does not possess any deeds of donations,
copy of the original title and other documents representing evidence of ownership.
The Office of the City Assessor is still sorting the list of untitled lots to determine
which are already titled.

Whereas, titles of current acquisitions are still pending at the Registry of

Deeds of Lucena City.

We recommend to the management to trace its records to determine which of

the 137 lots are already titled and which are not. Likewise, exert more efforts in
securing the documents necessary for the titling process and provide appropriations
for the cost of titling so that legality of ownership and security from third party claims
can be obtained.

24
3.3 Buildings owned by the City Government with a total assessed value of
P14,704,796.00 remained uninsured with the GSIS as of December 31, 2008 in
contrary to Section 5 of RA 656 due to unavailability of funds.

Section 5 of RA 656 provides that every government unit, except a municipal

government below first class, should insure its property with General Insurance Fund
against any insurable risk.

This is a prior years’ audit observation. Monitoring of the prior year’s audit
recommendations revealed that the management failed to insure the said buildings
(refer to Annex H for details) with the GSIS. Likewise, buildings such as Barangay
Halls and Day Care Centers, in possession of the concerned barangays remained un-
transferred to their accountability.

The management claimed last year that the subject buildings were being listed
and the cost estimates are processed at the City Engineering Office and would be
forwarded to the GSIS for determination of the cost premium. Also, they claimed that
inventory of the buildings in possession of the barangays are being undertaken for
possible transfer to the respective barangays.

However, upon verification, the foregoing had not been done during the year
2008. Moreover, no appropriation as recommended last year was earmarked for the
payment of insurance premiums of those properties. Absence of insurance poses a
financial risk to the agency because they will not be able to claim for indemnification
in case of loss/damages of said properties due to fortuitous event.

The management reasoned out that the cost estimates of these buildings are
still being processed by the City Engineering Office but once completed, it will be
forwarded to the GSIS for determination of premium cost. Also, possible transfer of
the buildings in possession of the concerned city barangays shall be effected.

We advise the management to provide appropriation for the GSIS insurance

premiums and insure the subject properties with the GSIS whenever possible.
Likewise, hasten the transfer of ownership of the Barangay Halls and Day Care
Centers in possession of the concerned barangays and drop the same from the books
of accounts.
3.4 Suspensions, Disallowances and Charges amounting to P27,384,887.49,
P3,032,098.85 and P3,531.00 respectively, remained unsettled as of December 31,
2008.

Pertinent provision under COA Circular No. 91-001 dated January 20, 1995
states that Suspensions and disallowances shall be settled thru submission of the
required explanation/justification and/or documentations by the persons liable
therefore; or by payment of the amount disallowed in audit; or by such other
applicable modes of extinguishment of obligations as provided for by law. Moreover,

25
 in order to ensure proper control of suspensions and disallowances, the agency chief
accountant shall maintain subsidiary records thereof.

Suspensions, Disallowances and Charges on the accounts for the year 2001
and beyond amounting to P27,384,887.49, P3,032,098.85 and P3,531.00 respectively,
remained unsettled by the agency as of December 31, 2008.

The management explained that the Office of the City Accountant is still
verifying the suspended/disallowed accounts and sorting-out which have been already
settled and which have remained unsettled. Also, they are still tracing the persons
responsible and accountable for said accounts.

We advise the management to take immediate action on the settlement of the

above suspensions, disallowances and charges.

3.5 Cash Advances amounting to P288,452.67 granted to various officials and employees
remained unliquidated as of December 31, 2008.

Pertinent provisions of COA Circular No. 97-002 dated February 10, 1997
requires that the Accountable Officer shall liquidate his cash advance within thirty
(30) days after return to his permanent official station in the case of local travel; and
when the same has not been used for 2 months, it should be returned/refunded
immediately to the collecting officer. Moreover, all cash advances shall be liquidated
at the end of each year.

Verification of records on cash advances granted to city employees disclosed

that P288,452.67 remained unliquidated at year-end in contrary to the above
provisions. However, out of the beginning balances of P5,758,110.67, P5,469,930.00
was liquidated during the year leaving a balance of P288,452.67 wherein out of that
amount, P285,122.67 was granted from year 1998 to 2007. Details of which are
shown below:
Position/ Date
Payee Purpose Amount
Designation Granted
E. Atienza Process Server 4/25/01 Prosaphil Seminar in Cag.de Oro P 10,000.00
V. Cabreros* Former Exec.Assist. 3/3/00 medicines-medical mission 196,314.34
E. Cusi Zoning Officer III 3/10/00 Seminar in Baguio 4,707.32
L. Guevarra Sanitation Inspector I 4/16/99 Workshop in Baguio 4,210.80
F. Mendioro Interpreter 8/8/02 General Assembly in Davao 12,690.00
J. Suarez* Casual 5/5/06 PSI Leadership Seminar 3,200.00
J. Tamaray City Judge 11/10/08 Travelling 3,330.00
R. Arevalo* Teacher 11/20/02 Regional Philspada 50,000.00
J.C. Jalbuena** Student 1998 Centennial Youth Leadership 4,000.00
E. Lagdameo 5/23/07 Overpayment in salary 0.20
A. Pineda Teacher I 11/5/02 Overstatement of check issued 0.01
Total P288,452.67

26
 The management asserted that demand letters were already sent and follow-up
calls were made to the above accountable persons. However, three (3) of the above
employees already separated* from the city government and could no longer be
located**. Nevertheless, continuous efforts are being exerted to locate their present
whereabouts.

We advise the management to ensure liquidation of all cash advances at year-

end in conformity with COA rules and regulations.

B. VALUE-FOR-MONEY AUDIT

1. Maintenance Operating and Other Expenses (MOOE) of various city offices

amounting to P7,856,906.88 were charged to 20% Development Fund due to
inadequate funding source in the General Fund Proper. Likewise, aids to non-
government organizations, sports development activities and other local programs
with a total amount of P4,377,745.19 were also charged to that fund in contrary to
DILG and DBM Joint Memo Circular No. 1 s. 2005.

Pertinent provisions of Department of Interior and Local Government (DILG)

and Department of Budget and Management (DBM) Joint Memo Circular No.1
s.2005 dated September 20, 2005 provides that:

Section 2.2 - “It shall be utilized to finance the priority projects as embodied
in the duly approved local development plan that directly support the Medium-Term
Philippine Development Plan and the Medium-Term Public Investment Program.

Section 2.3 – “All projects to be funded shall:

 Contribute to the attainment of desirable socio-economic development and
environmental management outcome;
 Partake the nature of investment and capital expenditures and
 Take into consideration cost recovery and entrepreneurship.”

For the year 2008, the share from Internal Revenue Allotment (IRA) received
by the City Government totaled P283,708,260.58. During the year, it appropriated
P65,139,655.20 for the 20% Development Fund (DF). Out of that amount,
P51,050,077.50 was actually expended for the acquisition of land, office buildings,
motor vehicles and equipment; P18,700,863.31 for construction of public
infrastructures; P11,113,322.71 for repairs of infrastructures, construction of deep
wells and barangay infra-projects; and P1,313,783.52 for the maintenance of
Technology and Livelihood Development Center (TLDC), Public Employment
Service Office (PESO) and Revenue Enhancement Program of the City Treasurer’s
Office. Moreover, per verification of financial reports, P7,856,906.88 (see Annex I)
was utilized to cover the MOOE of various city offices; and P4,377,745.19 for the
grant of aids to non-government organizations and other local programs of the city
that do not consider cost recovery, entrepreneurship, income generation, partake the

27
nature of investment that may contribute for a long-range socio-economic
development of the city, in contradiction to the above guidelines hence, defeating the
purposes of the 20% DF. Huge amounts were paid for other MOE, other supplies, rent
and gasoline expenses instead of developmental projects thus, depriving the
constituents of the direct and long-term socio-economic and environmental benefits
that could be derived therefrom.

We have noted that some city offices, such as General Services, Human
Resources, Registrar, Accounting, and Budget were already provided with
appropriation for MOOE in the Annual Budget yet, they were still provided with
additional fund out of the 20% DF. Likewise, MOOE of the Bureau of Jail
Management and Penology (BJMP), Bureau of Fire Protection (BFP), Philippine
National Police (PNP), Office of the Senior Citizen Ass. (OSCA), Liga ng mga
Barangay and Barangay Capability Building of the DILG were included in the 20%
DF. These may indicate that the city is financially incapable to cover all its MOOE
expenditures and sustain its local programs without resorting to inappropriate
spending of the 20% DF.

During the exit conference, the management commented that they have
already started in the year 2009 to limit the charges of MOOE against the 20% DF
particularly, the MOOE of various national offices, such as DILG, PESO which is a
Department of Labor and Employment (DOLE) program, People’s Law Enforcement
Board (PLEB), Municipal and Regional Trial Courts, etc. and other programs in line
with the directives from concerned national government offices. The management
assured the audit team that budgetary requirements of the national offices are
accommodated in the General Fund for the year 2009. However, MOOE of the
development programs relative to the implementation and construction of
infrastructure projects and other local programs and city projects are still charged
against the 20% DF but an approved Program Implementation Plan (PIP) of these
projects is prepared and submitted to the City Budget Office by the concerned
implementing office.

However, review of PIPs for the year 2008 projects showed some deficiencies.
Some projects or programs, such as Scholarship Program, City Patrol 117, etc., do not
disclose the total allocated fund, while some do not provide the breakdown of the
total budget of the project/program/activity showing the specific account name under
which the intended expenditures shall be charged. Moreover, comparison of the
allocated funds in the PIP with the actual expenditures for the sports development
program, City Anti-Drug Abuse Council, agricultural projects and other social
development programs revealed that the actual expenditures exceeded the
allocated/budgeted fund.

We advise the management to adhere to the above provisions on the

appropriation and utilization of the 20% DF. Likewise, implement projects which are

28
 aligned with the goals and objectives stated in the guidelines to avoid misuse of fund
and in order to provide optimum socio-economic and environmental benefits to the
constituents.

2. Market rental fees and payment for electric bills of stallholders as of December 31,
2008 amounting to P1,619,282.44 and P1,644,949.77 respectively, were not collected
due to failure by the agency to impose the remedies embodied in 1988 Revised
Revenue Code of Lucena City thus, depriving the city government of available funds
for the implementation of their priority projects.

Section 129 of Republic Act No. 7160 states that “Each local government unit
shall exercise its power to create its own sources of revenue and to levy taxes, fees
and charges.” Likewise, Section 154 of same Republic Act provides that local
government units may fix the rates for the operation of public utilities owned,
operated and maintained by them within their jurisdiction.”

Moreover, Section 5A.06 of the 1988 Revised Revenue Code of Lucena City
states that “the lessee of stall who fails to pay the monthly rental fee within the
prescribed period shall pay a surcharge of twenty-five percent (25%) of the total rent
due. Failure to pay the rental fee for three (3) consecutive months shall cause
automatic cancellation of the contract lease of the stall, without prejudice to suing the
lessee for the unpaid rents at the expense of the lessee. The stall shall be declared
vacant and subject to adjudication.”

Verification of records showed that rental fees and payment for electric bills of
the market stallholders amounting to P1,619,282.44 and P1,644,949.77 respectively,
as of December 31, 2008 were not collected by the city government. (See Annex J)
Based from the schedules submitted by the agency, said market rental and electric
fees were outstanding for more than a year. Some of the stallholders submitted
promissory notes for their arrears and made arrangements with the Office of the City
Treasurer thru the market collector to pay their dues on an installment basis.
Furthermore, we have noted that ledger cards for the market rental fees and electric
bills of the stallholders contained only data from year 2007 to date. The agency could
not present prior years’ records on market rental fees and electric bills hence,
outstanding receivables from market stallholders as of December 31, 2008 is
unreliable. Had the management were able to collect the same, they would have
available funds which they could use to finance the implementation of their priority
projects.

The management commented that the Office of the Treasurer is already

developing some programs to enforce payment of rental fees and electric bills from
the stallholders. Continuous efforts are being made for cleansing the records and

29
identifying the delinquent stallholders. The Public Market Administrator is even
required to submit a status report on the existing delinquencies so that appropriate
action could be rendered by the management.

We advise the LCE to instruct the City Treasurer to enforce collections of the
delinquent market rental fees and electric bills from the stallholders by imposing the
remedies embodied in 1998 Revised Revenue Code of Lucena City so that the city
will obtain more funds that they could use to finance their priority projects.

30
 PART III - STATUS OF IMPLEMENTATION OF PRIOR YEAR’S AUDIT
RECOMMENDATIONS

Reason for
Status of Partial/Non-
Audit Observation Recommendation Ref Management Action Implementation implementation

1.The setting-up of The audit team 1.1 The Office of the Partially Partial
Real Property Tax suggests that the City Assessor had Implemented implementation
(RPT)/Special concerned offices resolved the was due to the
Education Tax (SET) should immediately discrepancies in their status of records
Receivables and reconcile their records pertaining to maintained by the
Deferred Real records for the the duplication of tax Offices of the City
Property Tax eventual preparation declarations Treasurer and
Income/Deferred of the correct list of disclosing several Assessor. There
Special Education RPT Receivables and owners or taxpayers were discrepancies
Tax Income during the recording of the for a given real noted on the tax
the year was same in the books of property. The Office declarations kept by
erroneous due to the accounts. of the City Treasurer the Assessor’s
failure of the agency is still cleansing its Office caused by
to base it on the records for the occasional
certified list of actual remaining two overlooking in
RPT collectibles. barangays. A recording the
tentative list of transferees during
taxpayers was already transfer of
prepared. ownership or sale
of the real
properties.

2.Other Receivables The management 2.2 The management Partially The management
account balances is was advised to exert tried to secure Implemented could not secure
doubtful due to the extra efforts to locate documents from DBP any documents
non-availability of the necessary papers with regard to the from the Offices of
documents on loans or follow-up to the loans granted to the DBP and KKK.
granted by the agency agency concerned low-income Likewise, they
to low-income the said documents constituents under the could no longer
constituents from the to facilitate the City Livelihood trace the list of loan
City Livelihood collection of said Program. Tracing was recipients and KKK
Program and KKK loans receivables. It made from the proponents hence,
proponents amounted is also recommended officers of KKK but they could not send
to P2,292,500.00 and that the agency all efforts exerted did any demand letters
P88,248.25, should immediately not yield positive which the COA
respectively. provide all the results. A requires to support
requirements Sangguniang their request for
necessary for the Resolution was authority to write-
writing-off the already secured for off.
accounts. the request for write-
off.
Audit Observation Recommendation Ref Management Action Status of Reason for

31
 Partial/Non-
Implementation implementation

3.The inclusion of In as much as the The subject Fully

unserviceable said properties were unserviceable Implemented
properties of already identified properties were
P32,533,944.60 and declared already dropped from
resulted to the unserviceable by the the PPE accounts
overstatement of Inventory hence, overstatement
Plant, Property and Committee, it is in the PPE balance
Equipment (PPE) advised that the was already adjusted.
balance of residual value be
P408,662,133.50. dropped from the
PPE account in order
to reflect a reliable
balance of the said
account. We also
suggest that the
Disposal Committee
immediately
determine the value
of unserviceable
properties and the
same be properly
disposed. Facilitate
the preparation and
properly
accomplished the
IIRUP as required by
the NGAS.

4.Due from Non- The team 2.2 The management is Partially The management
Government recommends that the continuously exerting Implemented had difficulty in
Organizations agency should take a efforts to locate the locating the
(NGOs) account more vigorous effort officers of the accountable officers
balances is doubtful to substantiate the concerned NGOS of the NGOs.
due to long advances and enforce with unliquidated
outstanding cash the liquidation of the cash advances.
advances of same. During the year,
P1,375,000.00 given P1,175,000.00 was
to various NGOs for liquidated by the
aid and financial concerned NGOs.
assistance.

Audit Observation Recommendation Ref Management Action Status of Reason for

32
 Partial/Non-
Implementation implementation

5.Cash advances 3.5 The management sent Partially Some employees

It is suggested that
amounting to demand letters to the Implemented could no longer be
the management
P5,758,110.67 concerned city located and some
should take
granted to officers officers and did not liquidate
appropriate action for
and employees employees. During their outstanding
the liquidation of
remained the year, cash advances
cash advances within
unliquidated as of P5,719,658.00 was despite sending of
the reglementary
December 31, 2007 liquidated in the demand letters and
period. Likewise, it
due to the failure of General Fund. follow-up calls.
must ensure that all
the agency to comply
cash advances should
with the provisions of
be liquidated at the
COA Circular No.
end of the year.
97-002 dated
February 10, 1997.

6.The City Government 3.2 Continuous efforts were Partially The management had
It is advised that the
was still not able to being exerted by the implemented difficulty in securing
necessary documents
facilitate the titling of management to compile the necessary
for the titling of lots be
137 parcels of lots with documents in order to documents for the
secured and that the
an assessed value of process the necessary titling process of the
titling of the 137 lots in
P9,908,764.00 as of petition. Titles for the 137 untitled lots.
the name of the city be
December 31, 2007 due sites of the old city hall
expedited to avoid
to unavailability of and public market were
contingent claims of
funds and the necessary already secured.
heirs that may arise in
documents required in
the future.
titling of property thus,
Appropriations should
exposing the same to
be provided for the costs
third party claims which
that may be incurred in
may prove prejudicial to
the titling process.
the government in terms
of litigation costs.

7.Several properties of 3.3 Inventory was Unimplemented Due to lack of

It is advised that after
the City with assessed undertaken to ascertain adequate funds for the
determination of the
value of those buildings for insurance premiums.
premium costs,
P14,704,796.00 were transfer to the concerned
adequate funds be
still not insured with the barangays. Cost
provided for insuring
GSIS during the year as estimate of the
the properties with the
required under Section 5 uninsured properties is
GSIS.
of RA 656 due to the still processed at the
failure of the agency to Engineering Office
provide adequate funds which shall be
for insurance premiums. forwarded to the GSIS
for premium cost
determination.

33
 Reason for
Status of Partial/Non-
Audit Observation Recommendation Ref Management Action Implementation implementation

8. Business Tax Income The latest City Revenue Fully Implemented

The audit team suggests
decreased by more or Code which now
that enactment of
less P14,759,933.23 conforms to the
Ordinances should
due to the continuous provisions of the Local
conform to the existing
adoption by the City Government Code was
laws, rules and
Government of Tax already adopted by the
regulations to avoid loss
Ordinance No. 2014 Office of the Treasurer
of income.
enacted on October 1, during the last quarter of
2001. the year 2008.

9. Suspensions, The management tried Unimplemented The management

We advised the 3.4
Disallowances and to locate and trace their failed to demand
management to take
Charges of records on the subject settlement from the
action on the immediate
P27,384,887.49, suspensions and accountable persons
settlement of said
P3,032,098.85 and disallowances. But upon because their records
suspensions,
P3,531.00, respectively receiving the second pertaining to the
disallowances and
remained unsettled. copy from the audit subject suspensions
charges.
team, they are still and disallowances
verifying/sorting which were missing.
accounts had been
already settled and
which have remained
unsettled.

10. Maintenance and VFM The management Partially Due to insufficiency

It is recommended that
Other Operating No. 1 claimed that the MOOE Implemented of available funds in
the agency should
Expenses (MOOE) of charged against the 20% the General Fund
utilize 20%
different offices Development Fund was Proper and because
Development Fund
amounting to greatly reduced in the there were programs
solely in accordance
P10,521,799.88 were Annual Budget for the spearheaded by some
with the provisions of
charged to 20% year 2009. Likewise, national government
Joint Memorandum
Development Fund they were exerting their agencies that require
Circular No. 1 S.2005
contrary to Joint best efforts to utilize the MOOE for its
Memorandum Circular 20% Development implementation.
No. 1, S. 2005 of Fund in accordance
Department of Interior with rules and
and Local Government regulations.
(DILG) and Department
of Budget and
Management (DBM)
dated September 20,
2005.

34
 Annex A
City Government of Lucena
BALANCE SHEET BY FUND
As of December 31, 2008

Special
Total General Fund Trust Fund
Education Fund
ASSETS
Current Assets
Cash P 56,214,335.57 P 45,834,313.43 P 674,770.54 P 9,705,251.60
Receivables 5,554,621.88 3,813,359.97 627,652.08 1,113,609.83
Inventories 5,116,109.75 5,116,109.75 - -
Other Current Assets 100.00 - 100.00 -
Total Current Assets P 66,885,167.20 P 54,763,783.15 P 1,302,522.62 P 10,818,861.43
Investment
Investment in Securities 244,260.00 244,260.00 - -
Property, Plant and Equipment
(Net of Depreciation)
Land and Land Improvements 101,035,111.75 59,678,506.38 41,356,605.37 -
Buildings 239,796,885.43 170,990,481.22 68,806,404.21 -
Office Equipment, Furniture & Fixtures 23,613,750.64 16,497,162.46 7,116,588.18 -
Machineries and Equipment 37,176,320.84 32,719,464.19 4,456,856.65 -
Transportation Equipment 9,807,900.73 9,749,400.73 58,500.00 -
Other Property, Plant & Equipment 6,517.00 6,517.00 - -
Total Property, Plant & Equipment P 411,436,486.39 P 289,641,531.98 P 121,794,954.41 P -
Other Assets 868,238.66 814,945.54 53,293.12 -
TOTAL ASSETS P 479,434,152.25 P 345,464,520.67 P 123,150,770.15 P 10,818,861.43

LIAB I LITI E S AN D E Q U ITY

LIABILITIES
Current Liabilities P 83,394,451.20 P 67,934,192.87 P 4,641,396.90 P 10,818,861.43
Long-term Liabilities 160,638,435.31 160,638,435.31 - -
Total Liabilities P 244,032,886.51 P 228,572,628.18 P 4,641,396.90 P 10,818,861.43
EQUITY
Government Equity 235,401,265.74 116,891,892.49 118,509,373.25 -
TOTAL LIABILITIES AND EQUITY P 479,434,152.25 P 345,464,520.67 P 123,150,770.15 P 10,818,861.43

Note: Due from Other Funds of P646,243.55 in Receivables and Due to Other Funds of same amount in Current Liabilities
representing inter-fund accounts were both eliminated in the presentation of the Consolidated Balance Sheet.
 Annex B
City Government of Lucena
STATEMENT OF INCOME AND EXPENSES BY FUND
For the Year Ended December 31, 2008

Special
Total General Fund
Education Fund
Income
Local Income P 181,472,728.04 P 127,700,073.29 P 53,772,654.75
Permits and Licenses 7,221,564.49 7,221,564.49
Service Income 8,586,622.86 8,586,622.86
Business Income 15,240,469.89 15,240,469.89
Other Income 292,070,595.43 292,050,564.27 20,031.16
Total Income P 504,591,980.71 P 450,799,294.80 P 53,792,685.91
Less: Expenses
Personal Services 238,673,762.71 216,922,258.35 21,751,504.36
MOOE 210,068,818.17 182,759,548.45 27,309,269.72
Financial Expenses 13,781,705.24 13,781,651.74 53.50
Total Expenses P 462,524,286.12 P 413,463,458.54 P 49,060,827.58
Operating Income P 42,067,694.59 P 37,335,836.26 P 4,731,858.33
Add: Subsidy from Other Funds 17,124,781.00 17,124,781.00
Total P 59,192,475.59 P 54,460,617.26 P 4,731,858.33
Less: Subsidy to Other Funds 17,124,781.00 17,124,781.00
NET INCOME P 42,067,694.59 P 37,335,836.26 P 4,731,858.33
 Annex C
City Government of Lucena
STATEMENT OF CASH FLOWS BY FUND
For the year ended December 31, 2008

Special
Total General Fund Trust Fund
Education Fund

CASH FLOWS FROM OPERATING ACTIVITIES:

Cash Inflows:
Collection from taxpayers P 181,714,305.91 P 131,608,278.52 P 50,106,027.39 P -
Share from Internal Revenue Collections 283,708,260.58 283,708,260.58 - -
Receipts from Sale of Goods or Services 16,354,354.89 16,354,354.89
Interest Income 910,662.12 890,630.96 20,031.16 -
Other Receipts 129,082,693.83 109,609,378.55 - 19,473,315.28
Total Cash Inflows P 611,770,277.33 P 542,170,903.50 P 50,126,058.55 P 19,473,315.28
Cash Outflows:
Payments to suppliers and creditors 221,619,403.56 195,594,219.04 11,499,899.57 14,525,284.95
Payments to employees 280,793,644.05 251,239,163.92 25,487,532.45 4,066,947.68
Interest Expense 13,771,091.74 13,771,091.74 - -
Other Expenses 17,517,884.01 17,367,257.00 150,053.50 573.51
Total Cash Outflows P 533,702,023.36 P 477,971,731.70 P 37,137,485.52 P 18,592,806.14
Net Cash From Operating Activities P 78,068,253.97 P 64,199,171.80 P 12,988,573.03 P 880,509.14
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash Inflows: - - - -
Cash Outflows:
To Purchase Property, Plant & Equipment 46,381,606.01 33,847,749.32 12,533,856.69 -
To Grant Loans to Other Entities 152,850.00 152,850.00 - -
Total Cash Outflows P 46,534,456.01 P 34,000,599.32 P 12,533,856.69 P -

Net Cash From Investing Activities P (46,534,456.01) P (34,000,599.32) P (12,533,856.69) P -

CASH FLOWS FROM FINANCING ACTIVITIES:
Cash Inflows:
From Acquisition of Loan 21,849,908.92 21,849,908.92 - -
Cash Outflows:
Payment of Loan Amortization 37,940,121.58 37,940,121.58 - -
Total Cash Outflows P 37,940,121.58 P 37,940,121.58 P - P -
Net Cash From Financing Activities P (16,090,212.66) P (16,090,212.66) P - P -
Net Increase (Decrease) in Cash 15,443,585.30 14,108,359.82 454,716.34 880,509.14
Cash at the Beginning of the period 40,770,750.27 31,725,953.61 220,054.20 8,824,742.46
Cash at the End of the period P 56,214,335.57 P 45,834,313.43 P 674,770.54 P 9,705,251.60
 Annex D.1
City Government of Lucena
CONSOLIDATED STATUS of APPROPRIATIONS, ALLOTMENTS and OBLIGATIONS
Current Legislative Appropriations
As of December 31, 2008

Function/Program/Project/Activity Appropriations Allotments Obligations Unobligated

Balance
GENERAL PUBLIC SERVICES
Executive Services (Mayor)
General Administration
Personal Services P 33,656,970.00 P 33,656,970.00 P 31,859,546.72 P 1,797,423.28
Maintenance & Other Operating Expenses 97,419,787.97 97,294,787.97 86,942,408.55 10,352,379.42
Capital Outlay 4,850,000.00 4,850,000.00 4,431,638.00 418,362.00

Legislative Services
Legislation (Sangguniang Panlungsod)
Personal Services 17,560,344.00 17,560,344.00 17,159,033.93 401,310.07
Maintenance & Other Operating Expenses 1,181,800.00 1,181,800.00 798,240.09 383,559.91

Support Services (Secretariat)

Personal Services 6,435,651.00 6,435,651.00 6,336,440.97 99,210.03
Maintenance & Other Operating Expenses 175,800.00 175,800.00 134,316.44 41,483.56

Administrative Services (Administrator)

General Administration
Personal Services 1,333,378.00 1,333,378.00 1,198,927.92 134,450.08
Maintenance & Other Operating Expenses 600,800.00 600,800.00 447,185.28 153,614.72

Personnel Officer (Human Resource)

Personal Services 3,133,205.00 3,133,205.00 3,033,146.71 100,058.29
Maintenance & Other Operating Expenses 267,000.00 267,000.00 220,678.72 46,321.28

Planning & Development Coordination

General Administration
Personal Services 4,438,061.00 4,438,061.00 4,314,176.71 123,884.29
Maintenance & Other Operating Expenses 547,000.00 547,000.00 457,002.78 89,997.22

Civil Registry (Civil Registrar)

General Administration
Personal Services 2,776,923.00 2,776,923.00 2,640,370.60 136,552.40
Maintenance & Other Operating Expenses 179,800.00 179,800.00 151,955.73 27,844.27

General Services (GSO)

General Administration
Personal Services 19,281,279.00 19,281,279.00 18,368,081.33 913,197.67
Maintenance & Other Operating Expenses 7,205,000.00 7,205,000.00 6,998,511.69 206,488.31

Budgeting Services (Budget Officer)

General Administration
Personal Services 4,994,472.00 4,994,472.00 4,875,335.39 119,136.61
Maintenance & Other Operating Expenses 430,600.00 430,600.00 326,264.14 104,335.86
Accounting Services (Accountant)
General Administration
Personal Services 12,691,731.00 12,691,731.00 11,998,460.86 693,270.14
Maintenance & Other Operating Expenses 893,600.00 893,600.00 802,407.72 91,192.28

Treasury Services (Treasurer)

General Administration
Personal Services 15,636,677.00 15,636,677.00 15,157,026.97 479,650.03
Maintenance & Other Operating Expenses 967,000.00 967,000.00 840,662.79 126,337.21

Assessment of Real Property (Assessor)

General Administration
Personal Services 8,433,909.00 8,433,909.00 8,255,837.40 178,071.60
Maintenance & Other Operating Expenses 472,800.00 472,800.00 379,750.85 93,049.15

Auditing Services (Auditor)

General Administration
Maintenance & Other Operating Expenses 390,000.00 390,000.00 289,361.63 100,638.37

Legal Services (Attorney/Legal Officer)

General Administration
Personal Services 1,915,919.00 1,915,919.00 1,817,697.65 98,221.35
Maintenance & Other Operating Expenses 235,000.00 235,000.00 146,927.42 88,072.58

Prosecution Services
General Administration
Personal Services 121,400.00 121,400.00 115,621.26 5,778.74
Maintenance & Other Operating Expenses 791,800.00 791,800.00 727,028.29 64,771.71

Administration of Justice (Inferior Court)

Regional Trial Court
Maintenance & Other Operating Expenses 634,000.00 634,000.00 568,285.40 65,714.60

City/Municipal Trial Court

Personal Services 1,063,811.00 1,063,811.00 996,950.66 66,860.34
Maintenance & Other Operating Expenses 471,000.00 471,000.00 403,564.35 67,435.65

Clerk of Court
Personal Services 121,400.00 121,400.00 118,161.26 3,238.74
Maintenance & Other Operating Expenses 80,000.00 80,000.00 58,517.70 21,482.30

Land Registration Services (Register of Deeds)

General Administration
Maintenance & Other Operating Expenses 140,000.00 140,000.00 87,163.85 52,836.15

Police Services
General Administration
Maintenance & Other Operating Expenses 3,130,000.00 3,130,000.00 3,055,344.39 74,655.61

Fire Protection Services

General Administration
Maintenance & Other Operating Expenses 788,000.00 788,000.00 754,370.94 33,629.06
Local Development Fund
Real Property Tax Administration-
CTO Tax Revenue Enhancement Prog.
Maintenance & Other Operating Expenses 893,467.60 893,467.60 893,467.60
Capital Outlay 1,106,532.40 1,106,532.40 776,800.00 329,732.40

Peace and Order

Maintenance & Other Operating Expenses 1,744,637.84 1,694,637.84 1,619,223.15 75,414.69
Capital Outlay 1,905,362.16 1,905,362.16 1,052,494.00 852,868.16

EDUCATION, CULTURE, SPORTS & MANPOWER DEVELOPMENT

School Supervision
General Administration
Personal Services 23,865,567.20 23,865,567.20 21,405,588.81 2,459,978.39
Maintenance & Other Operating Expenses 18,089,891.80 18,089,891.80 16,113,493.84 1,976,397.96
Capital Outlay 11,044,541.00 11,044,541.00 10,074,959.04 69,581.96

Local Development Fund

Cultural Projects
Maintenance & Other Operating Expenses 150,000.00 150,000.00 150,000.00

Sports Development
Maintenance & Other Operating Expenses 2,647,494.00 2,647,494.00 2,510,409.30 137,084.70

Others-Scholarship
Maintenance & Other Operating Expenses 300,000.00 300,000.00 299,902.00 98.00

Others-City College activities

Maintenance & Other Operating Expenses 1,782,400.00 1,782,400.00 1,401,858.75 380,541.25
Capital Outlay 17,600.00 17,600.00 17,600.00

HEALTH SERVICES
Health Services (Health Officer)
General Administration
Personal Services 22,502,377.00 22,502,377.00 21,751,728.08 750,648.92
Maintenance & Other Operating Expenses 9,276,800.00 9,276,800.00 9,171,093.45 105,706.55

Local Development Fund

Others
Maintenance & Other Operating Expenses 565,584.20 565,584.20 545,500.00 20,084.20

SOCIAL WELFARE SERVICES

Social Welfare Services (SWDO)
General Administration
Personal Services 7,438,753.00 7,438,753.00 7,393,873.75 44,879.25
Maintenance & Other Operating Expenses 3,963,124.00 3,963,124.00 3,936,241.46 26,882.54
Capital Outlay 40,000.00 40,000.00 40,000.00

Local Development Fund

Others
Maintenance & Other Operating Expenses 3,518,751.00 3,518,751.00 3,374,116.36 144,634.64
Capital Outlay 481,249.00 481,249.00 481,249.00
HOUSING & COMMUNITY DEV'T.
Sanitary Services
Garbage Collections
Personal Services 14,974,061.00 14,974,061.00 14,496,114.87 477,946.13

Local Development Fund

Community Development Project
Maintenance & Other Operating Expenses 1,916,422.10 1,916,422.10 1,623,899.70 292,522.40
Capital Outlay 998,577.90 998,577.90 998,577.90

Repair & Maintenance of Gov't.Facilities

Maintenance & Other Operating Expenses 11,361,049.60 11,361,049.60 6,817,329.30 4,543,720.30

Purchase, Construction & Improvement

of Government Facilities
Capital Outlay 16,370,527.40 16,370,527.40 14,844,237.15 1,526,290.25

Others
Maintenance & Other Operating Expenses 2,300,000.00 2,300,000.00 1,906,671.00 393,329.00

ECONOMIC SERVICES
Agricultural Services (Agriculturist)
General Administration
Personal Services 7,780,400.00 7,780,400.00 7,305,146.03 475,253.97
Maintenance & Other Operating Expenses 606,000.00 606,000.00 516,974.34 89,025.66

Veterinary Services (Veterinarian)

General Administration
Personal Services 1,664,545.00 1,664,545.00 1,642,440.92 22,104.08
Maintenance & Other Operating Expenses 297,000.00 297,000.00 282,818.06 14,181.94

Engineering Services (Engineer)

General Administration
Personal Services 23,556,953.00 23,556,953.00 22,953,589.47 603,363.53
Maintenance & Other Operating Expenses 36,190,624.00 36,190,124.00 36,030,883.07 159,240.93
Capital Outlay 12,259,000.00 12,259,000.00 5,447,171.39 6,811,828.61

Operation of Public and Auction Markets

General Administration
Personal Services 5,321,857.00 5,321,857.00 4,772,952.24 548,904.76
Maintenance & Other Operating Expenses 297,000.00 297,000.00 227,573.37 69,426.63

Operation of Slaughterhouse
General Administration
Personal Services 1,924,338.00 1,924,338.00 1,733,574.81 190,763.19
Maintenance & Other Operating Expenses 300,000.00 300,000.00 190,817.81 109,182.19

Operation of Transportation System

General Administration
Personal Services 646,989.00 646,989.00 630,604.27 16,384.73
Maintenance & Other Operating Expenses 175,000.00 175,000.00 120,812.22 54,187.78
Capital Outlay 9,000.00 9,000.00 8,920.00 80.00
Operation of City Colleges
General Administration
Personal Services 3,957,413.00 3,957,413.00 3,751,434.50 205,978.50
Maintenance & Other Operating Expenses 579,600.00 579,600.00 437,909.57 141,690.43
Capital Outlay 284,000.00 284,000.00 99,340.30 184,659.70

Operation of Cemetery
General Administration
Personal Services 569,473.00 569,473.00 561,642.95 7,830.05

Local Development Fund

Agricultural Development Project
Maintenance & Other Operating Expenses 962,586.34 962,586.34 962,586.34
Capital Outlay 887,413.66 887,413.66 612,078.00 275,335.66

Commercial Development Project

Maintenance & Other Operating Expenses 270,320.00 270,320.00 193,229.00 77,091.00
Capital Outlay 29,680.00 29,680.00 29,680.00

Other Economic Services Project

Maintenance & Other Operating Expenses 2,220,408.00 2,220,408.00 2,164,882.40 55,525.60
Capital Outlay 459,592.00 459,592.00 455,850.00 3,742.00

OTHER PURPOSES
Miscellaneous Other Purposes
Aids to National Gov't Agency-DILG
Personal Services 626,989.00 626,989.00 612,501.11 14,487.89
Maintenance & Other Operating Expenses 433,000.00 433,000.00 352,065.97 80,934.03

Aids to National Gov't Agency-Comelec

Personal Services 146,400.00 146,400.00 142,744.76 3,655.24
Maintenance & Other Operating Expenses 136,000.00 136,000.00 89,548.32 46,451.68

Aids to National Gov't Agency-BJMP

Maintenance & Other Operating Expenses 150,000.00 150,000.00 131,074.17 18,925.83

Aids to National Gov't Agency-

Parole and Probation
Maintenance & Other Operating Expenses 65,000.00 32,500.00 12,038.60 20,461.40

Aids and Contributions to Gov't. Agencies

Other than National and Local-
Not Elsewhere Classified - PLEB
Personal Services 485,605.00 485,605.00 472,642.64 12,962.36
Maintenance & Other Operating Expenses 345,000.00 345,000.00 295,129.85 49,870.15

Inter-local Government Transfers,

Not Elsewhere Classified - SK
Personal Services 242,799.00 242,799.00 199,017.40 43,781.60
Maintenance & Other Operating Expenses 280,000.00 280,000.00 174,033.68 105,966.32

Inter-local Government Transfers,

Not Elsewhere Classified - Others
Maintenance & Other Operating Expenses 33,000.00 33,000.00 33,000.00
 Budgetary Reserves
Maintenance & Other Operating Expenses 22,854,722.54 22,854,722.54 14,720,065.98 8,134,656.56

Local Development Fund

Others
Maintenance & Other Operating Expenses 8,036,675.21 8,030,494.73 6,731,854.95 1,298,639.78
Capital Outlay 3,869,505.27 3,869,505.27 3,745,817.70 123,687.57

Gender Advocacy and Development

Maintenance & Other Operating Expenses 300,000.00 300,000.00 246,146.10 53,853.90

GRAND TOTALS P 553,954,576.19 P 553,740,395.71 P 500,013,423.89 P 53,726,971.82

 Annex D.2
City Government of Lucena
CONSOLIDATED STATUS of APPROPRIATIONS, ALLOTMENTS and OBLIGATIONS
Continuing Legislative Appropriations
As of December 31, 2008

Function/Program/Project/Activity Appropriations Allotments Obligations Unobligated

Balance
GENERAL PUBLIC SERVICES
Local Development Fund
Real Property Tax Administration-
CTO Tax Revenue Enhancement Prog.
Maintenance & Other Operating Expenses 178,832.95 178,832.95 175,977.25 2,855.70
Capital Outlay 300.00 300.00 - 300.00

Peace and Order

Maintenance & Other Operating Expenses 63,069.96 63,069.96 42,523.33 20,546.63

EDUCATION, CULTURE, SPORTS & MANPOWER DEVELOPMENT

Local Development Fund
Sports Development
Maintenance & Other Operating Expenses 135,433.55 135,433.55 135,433.55 -

Others-Scholarship
Maintenance & Other Operating Expenses 40,335.00 40,335.00 - 40,335.00

Others-City College activities

Maintenance & Other Operating Expenses 1,650.00 1,650.00 - 1,650.00

HEALTH SERVICES
Local Development Fund
Others
Maintenance & Other Operating Expenses 4,422.70 4,422.70 - 4,422.70

HOUSING & COMMUNITY DEV'T.

Local Development Fund
Repair & Maintenance of Gov't.Facilities
Maintenance & Other Operating Expenses 24,256.00 24,256.00 24,256.00 -

Others
Maintenance & Other Operating Expenses 163,603.22 163,603.22 161,082.66 2,520.56

ECONOMIC SERVICES
Local Development Fund
Agricultural Development Project
Maintenance & Other Operating Expenses 166,390.83 166,390.83 143,892.50 22,498.33
Capital Outlay 15,980.00 15,980.00 15,980.00 -

Other Economic Services Project

Maintenance & Other Operating Expenses 125,169.66 125,169.66 125,169.66 -
OTHER PURPOSES
Local Development Fund
Others
Maintenance & Other Operating Expenses 1,117,155.54 1,117,155.54 825,160.68 291,994.86
Capital Outlay 189,255.70 189,255.70 116,848.00 72,407.70

Gender Advocacy and Development

Maintenance & Other Operating Expenses 42,919.95 42,919.95 42,919.95
GRAND TOTALS P 2,268,775.06 P 2,268,775.06 P 1,809,243.58 P 459,531.48
 Annex E
City Government of Lucena
SCHEDULE OF INVENTORIES RECORDED AS PPE
As of December 31, 2008

DESCRIPTION FUND RECORDED AS COST ACCUM.DEP. NBV

Casio Calculator 20% DF Office Equipment 1,200.00 918.00 282.00
monobloc chairs/tables 20% DF Furniture & Fixtures 57,420.00 18,541.77 38,878.23
glass/mirror/board 20% DF Furniture & Fixtures 5,895.20 1,907.61 3,987.59
AVR& printer cable 20% DF IT Equipment 3,290.00 1,142.85 2,147.15
speaker/headset 20% DF IT Equipment 7,050.00 1,987.50 5,062.50
keyboard & mouse 20% DF IT Equipment 20,530.00 2,086.50 18,443.50
flash drive & webcam 20% DF IT Equipment 1,650.00 67.50 1,582.50
pamo & nylon net 20% DF Agri.,Fishery&Forestry Eqpt. 74,624.80 20,148.69 54,476.11
tingga 20% DF Agri.,Fishery&Forestry Eqpt. 23,800.00 6,426.00 17,374.00
needle holders 20% DF Medical, Dental & Lab Eqpt. 9,940.00 2,236.51 7,703.49
straight scissors 20% DF Medical, Dental & Lab Eqpt. 19,850.00 4,466.24 15,383.76
stainless tray 20% DF Medical, Dental & Lab Eqpt. 7,014.00 263.04 6,750.96
vest/helmet/pads/gloves/baton/batuta 20% DF Military & Police Equipt. 1,206,500.00 168,910.00 1,037,590.00
broncho guard (batuta) 20% DF Other Machineries & Eqpt. 287,100.00 132,424.52 154,675.48
elec. supplies 20% DF Other Machineries & Eqpt. 3,784.00 1,731.18 2,052.82
whiteboard & corkboard 20% DF Other Machineries & Eqpt. 7,313.65 3,345.90 3,967.75
wrench 20% DF Other Machineries & Eqpt. 1,300.00 526.50 773.50
plastic trash bin 20% DF Other Machineries & Eqpt. 97,900.00 22,761.75 75,138.25
sander & chainsaw blade 20% DF Other Machineries & Eqpt. 7,310.00 1,526.03 5,783.97
charcoal stove 20% DF Other Machineries & Eqpt. 850.00 172.13 677.87
flashlight 20% DF Other Machineries & Eqpt. 2,320.00 121.80 2,198.20
sunction/flat/sprayer hose 20% DF Other Machineries & Eqpt. 17,329.90 2,184.90 15,145.00
school chair City College Furniture & Fixtures 127,500.00 66,937.50 60,562.50
monobloc cofta City College Furniture & Fixtures 9,345.00 4,485.63 4,859.37
sofa-plastic cofta Slaughterhouse Office Equipment 1,800.00 756.00 1,044.00
weighing scale Public Market Office Equipment 1,900.00 470.25 1,429.75
bench plastic cofta Public Market Office Equipment 2,920.00 722.70 2,197.30
batuta General Proper Military & Police Equipt. 6,000.00 2,475.00 3,525.00
weighing scale General Proper Other Machineries & Eqpt. 1,450.00 1,228.88 221.12
leather tape General Proper Other Machineries & Eqpt. 2,500.00 1,968.75 531.25
hose General Proper Other Machineries & Eqpt. 1,450.00 1,109.25 340.75
gunting yero General Proper Other Machineries & Eqpt. 3,530.00 2,648.70 881.30
valve & pulley General Proper Other Machineries & Eqpt. 2,350.00 1,752.38 597.62
link cable General Proper Other Machineries & Eqpt. 2,000.00 1,365.00 635.00
batuta General Proper Other Machineries & Eqpt. 298,000.00 196,680.00 101,320.00
nozzle & battery clip General Proper Other Machineries & Eqpt. 2,700.00 1,804.50 895.50
computer tool kit General Proper Other Machineries & Eqpt. 1,150.00 655.50 494.50
planner General Proper Other Machineries & Eqpt. 1,200.00 666.00 534.00
guntucker & cooking ware General Proper Other Machineries & Eqpt. 1,580.00 1,179.22 400.78
white/bulletin/cutting board & data switch General Proper Other Machineries & Eqpt. 26,624.75 22,622.41 4,002.34
tent General Proper Other Machineries & Eqpt. 13,920.00 9,097.20 4,822.80
side cutter/long nose/pliers/screw driver General Proper Other Machineries & Eqpt. 3,160.00 1,137.60 2,022.40
flexible goggles General Proper Other Machineries & Eqpt. 86,180.00 9,695.20 76,484.80
flashlight General Proper Other Machineries & Eqpt. 40,390.00 24,198.46 16,191.54
AVR/speaker/mouse/keyboard/flashdrive General Proper IT Equipment 8,480.00 1,737.30 6,742.70
plastic table & chairs General Proper Furniture & Fixtures 71,625.00 22,697.25 48,927.75
whiteboard General Proper Furniture & Fixtures 6,700.00 703.50 5,996.50
blackboard SEF Office Equipment 5,000.00 2,025.00 2,975.00
cofta plastic chairs SEF Office Equipment 9,365.00 3,792.83 5,572.17
linoleum SEF Office Equipment 29,400.00 11,907.00 17,493.00
whiteboard SEF Furniture & Fixtures 1,200.00 851.99 348.01
top glass SEF Furniture & Fixtures 700.00 423.64 276.36
monobloc chairs SEF Furniture & Fixtures 3,000.00 1,561.50 1,438.50
arm chairs/wooden desk SEF Furniture & Fixtures 6,220,126.00 1,879,162.88 4,340,963.12
laboratory materials SEF Tech.&Scientific Eqpt. 478,593.00 309,946.25 168,646.75
glue gun SEF Other Machineries & Eqpt. 2,100.00 1,266.26 833.74
skin drums and triangle SEF Other Machineries & Eqpt. 6,730.00 1,362.78 5,367.22
TOTAL 9,344,640.30 2,984,991.23 6,359,649.07
 Annex F
City Government of Lucena
SCHEDULE OF DORMANT, NON-MOVING AND UNCLASSIFIED ACCOUNTS
As of December 31, 2008

Date Due from Other Accounts Other Guaranty & Due to Due to
Particulars Remarks Bidders TOTAL
Granted NGOs Receivables Payable Payables Bonds Other NGAs LGUs
21,097 21,097.
- 10/17/2003 Non-Moving .00 00
25,000. 25,000.
L.Robles,Young Entrepreneur Coop 3/23/1998 Non-Moving 00 00
50,000. 50,000.
Saturday Club Coop 3/30/1998 Non-Moving 00 00
50,000. 50,000.
Veterans Federation of the Phil 6/17/1998 Non-Moving 00 00
10,000. 10,000.
Kapisanan ng may Kapansanan 12/14/1998 Non-Moving 00 00
7,500 7,500.
Family Planning Org. 10/18/1999 Non-Moving .00 00
25,000. 25,000.
B. de Chavez Aid-Brgy.Tanod Awarding 12/24/1999 Non-Moving 00 00
20,000. 20,000.
Lucena Jaycees 5/17/2000 Non-Moving 00 00
37,500. 37,500.
Lucena Ass.of Brgy Secretaries 6/13/2000 Non-Moving 00 00
17,500 17,500
Hermana Fausta Devt Center(HFDC) 8/24/2000 Non-Moving .00 .00
20,000. 20,000.
Natatanging Sektor ng Lucena 12/4/2001 Non-Moving 00 00
12,500 12,500.
Lucena Retailers MPC 12/5/2001 Non-Moving .00 00
200,000. 200,000.0
M.J. Jalla-HFDC 10/23/2002 Non-Moving 00 0
1,912,500. 1,912,500.
DBP Revolving Fund 1994-1998 Non-Moving 00 00
380,000.0 380,000.0
TLDC Revolving Fund 2002 Non-Moving 0 0
88,248.2 88,248.
KKK 1980's Untraceable 5 25
25,000. 25,000.
Young Entrepreneur Coop. 3/23/1998 Non-Moving 00 00
50,000. 50,000.
Veterans Federation 6/17/1998 Non-Moving 00 00
50,000. 50,000.
20% Development Fund 8919 Jul-99 Non-Moving 00 00
7,500 7,500.
Family Planning Organization 10/18/1999 Non-Moving .00 00
25,000. 25,000.
B. de Chavez Aid-Brgy.Tanod Awarding 12/24/1999 Non-Moving 00 00
196,314 196,314.
V. Cabreros-CA for medical mission Mar-00 Non-Moving .34 34
5,237 5,237
E. Cusi - CA Mar-00 Non-Moving .50 .50
20,000. 20,000.
Lucena Jaycee-Aid 5/17/2000 Non-Moving 00 00
12,500 12,500.
Association of Brgy Sec. - Aid 5/13/2000 Non-Moving .00 00
Association of Brgy Sec. - Addtl. Aid Jun-00 Non-Moving 25,000. 25,000.
 00 00
17,500 17,500
M.J.Jalla (HFDC) - Aid to LAPCOM 8/24/2000 Non-Moving .00 .00
10,000. 10,000.
Atienza et al-Prosaphil Sem.,Cag.deOro Apr-01 Non-Moving 00 00
20,000. 20,000.
Natatanging Sektor ng Lucena-fin.assist. 12/4/2001 Non-Moving 00 00
21,704,040. 21,704,040.
Computerization-1st and 2nd Phase 2002 Non-Moving 00 00
4,000. 4,000.
J.C.Jalbuena - Convention 4/22/1998 Non-Moving 00 00
50,000. 50,000.
R.Arevalo - CA for Regl. Philspada 11/28/2000 Non-Moving 00 00
1,25 1,25
MEC 101 Untraceable 0.10 0.10
271,931 271,931
BAI License 29A & AE 24A Untraceable .00 .00
200,042. 200,042.0
80% Alien Untraceable 00 0
34,674. 34,674.
Legal Untraceable 80 80
MGCD-Retention (M. 258,798. 258,798.
Parada,Waterworks) Non-Moving 53 53
10,250 10,250.
25% Tricycle 1987 Non-Moving .00 00
338,235. 338,235.
NALGU Untraceable 84 84
129,184 129,184.
BALGU Budgetary 1987 Non-Moving .93 93
24,575 24,575
NMFC (Urban Poor) 1993 Non-Moving .95 .95
1,000 1,000.
NALGU Fund 1987 Non-Moving .00 00
9,582. 9,582.
2 GAF DBM NALGU 1993 Non-Moving 62 62
2,608. 2,608.
National Fisheries Council 1993 Non-Moving 00 00
892 892.
Construction of Senior Citizen Building Non-Moving .56 56
1,61 1,612
Priority Project-Sen.Joker Arroyo 2004 Non-Moving 2.80 .80
4,000. 4,000.
Priority Project-Cong.Siegfred Deduro 2005 Non-Moving 00 00
89,948. 89,948.
KKK Fund 1980's Untraceable 25 25
21,81 21,810
MPWH-National Aid Fund 1987 Bal. Untraceable 0.70 .70
34,856. 34,856.
CDEP 1987 Bal. Untraceable 46 46
35,778 35,778.
Technician 2004 Non-Moving .90 90
716,34 716,346
Fiduciary Deposit in Civil Case 1997 Non-Moving 6.15 .15
287 287.
Medicard Deduction 1997 Non-Moving .00 00
202,977. 202,977.
Lot Acquisition Project 2003 Non-Moving 00 00
1,53 1,53
Technology Resource Center 2001 Non-Moving 1.00 1.00
7,812 7,812
Kooperatiba Talaga-Livelihood Project 2001 Non-Moving .00 .00
67,031 67,031.
Lucena Livelihood per SP Res. 99-350 Non-Moving .00 00
 4,064. 4,064.
CSWDO 2001 Non-Moving 69 69
46,572. 46,572.
PNB Loan Non-Moving 48 48
8,665 8,665
National Home Mortgage Fund Non-Moving .18 .18
1 19
Medicard Non-Moving 9.03 .03
15,604 15,604.
Northpeak Non-Moving .99 99
3,047. 3,047.
Grepalife Non-Moving 62 62
2,162 2,162
Lifelink Non-Moving .50 .50
18,250 18,250.
Prudential Non-Moving .00 00
34,992. 34,992.
Educational Loan Non-Moving 21 21
80,000. 80,000.
Mobilization Fund Non-Moving 00 00
5,000. 5,000.
GMA-Paskong Gayak Non-Moving 00 00
298,840. 298,840.4
Trust Fund Unclassified 44 4
8,960. 8,960.
Trust Fund Unclassified 32 32
20% Brgy Share on Sanitation Citation 2,400.0 2,400.
Ticket Non-Moving 0 00
471. 471
Excavation Fee, February 2005 Non-Moving 20 .20
932,127. 932,127.
Meralco Franchise Tax-paid under protest Non-Moving 50 50
Restoration of excavated pavement 89,811. 89,811
(QMWD) Non-Moving 50 .50
50,000. 50,000.
Receipt from Malacanang Non-Moving 00 00
2,490,456. 2,490,456.
PCSO on-line Lottery Non-Moving 35 35

TOTAL 496,097.00 2,380,748.25 22,222,091.84 2,685,396.29 307,800.76 2,540,456.35 1,024,810.20 31,657,400.69

RECEIVABLES 2,876,845.25

LIABILITIES 28,780,555.44
 Annex G
City of Lucena
LIST OF UNTITLED LOTS
As of December 31, 2008

Item No. Tax Declaration No. Assessed Value

1 133-00-001-02-203 P 272,450.00
2 133-00-003-02-019 700.00
3 133-00-005-01-003 7,200.00
4 133-00-005-01-005 320.00
5 133 -00-005-01-060 490.00
6 133-00-005-02-001 738,050.00
7 133-00-008-01-086 19,720.00
8 133-00-009-02-077 6,500.00
9 133-00-009-02-203 10,760.00
10 133-00-010-01-001 1,130.00
11 133-00-010-01-028 3,220.00
12 133-00-010-01-030 1,110.00
13 133-00-011-02-072 3,670.00
14 133-00-011-02-093 900.00
15 133-00-011-02-094 522.00
16 133-00-011-02-095 10,800.00
17 133-00-011-02-107 1,710.00
18 133-00-011-02-108 1,780.00
19 133-00-014-02-070 105,000.00
20 133-00-014-02-071 123,930.00
21 133-00-014-09-007 18,160.00
22 133-00-014-09-008 12,510.00
23 133-00-014-10-126 17,460.00
24 133-00-014-10-134 111,168.00
25 133-00-014-21-010 72,070.00
26 133-00-014-24-198 1,740,000.00
27 133-00-015-08-070 28,580.00
28 133-00-015-08-076 9,040.00
29 133-00-015-08-095 42,950.00
30 133-00-017-12-002 22,100.00
31 133-00-017-16-217 36,610.00
32 133-00-017-19-310 560.00
33 133-00-017-19-346 560.00
34 133-00-017-19-347 2,670.00
35 133-00-019-18-215 25,690.00
36 133-00-019-22-123 2,700.00
37 133-00-019-22-132 14,400.00
38 133-00-019-22-149 410.00
39 133-00-019-22-173 480.00
40 133-00-019-22-397 250.00
41 133-00-019-23-086 28,900.00
42 133-00-019-23-112 28,980.00
43 133-00-019-23-198 1,676,430.00
44 133-00-019-26-182 918.00
45 133-00-020-01-144 8,980.00
46 133-00-020-01-241 1,930.00
47 133-00-020-01-252 68,060.00
48 133-00-021-02-054 5,000.00
Item No. Tax Declaration No. Assessed Value
49 133-00-021-02-109 4,810.00
50 133-00-021-02-110 32,900.00
51 133-00-021-02-111 4,500.00
52 133-00-021-02-122 15,140.00
53 133-00-021-02-125 15,140.00
54 133-00-021-02-131 14,470.00
55 133-00-021-04-066 8,960.00
56 133-00-021-04-076 9,880.00
57 133-00-021-04-092 8,870.00
58 133-00-021-04-093 34,920.00
59 133-00-021-04-094 4,050.00
60 133-00-021-04-136 12,560.00
61 133-00-021-04-137 5,780.00
62 133-00-021-04-154 15,390.00
63 133-00-021-04-188 2,540.00
64 133-00-021-04-189 2,630.00
65 133-00-022-02-007 2,210.00
66 133-00-022-02-030 610.00
67 133-00-022-08-100 114,579.00
68 133-00-022-08-101 495,380.00
69 133-00-022-08-102 1,311,177.00
70 133-00-022-08-103 137,340.00
71 133-00-022-08-137 22,530.00
72 133-00-022-08-138 34,340.00
73 133-00-023-07-054 38,560.00
74 133-00-024-13-001 24,600.00
75 133-00-024-13-002 16,080.00
76 133-00-024-13-005 17,030.00
77 133-00-024-13-006 17,370.00
78 133-00-024-13-008 26,120.00
79 133-00-024-13-009 21,950.00
80 133-00-024-13-010 17,110.00
81 133-00-024-13-011 15,310.00
82 133-00-024-13-012 17,970.00
83 133-00-024-13-013 19,200.00
84 133-00-024-13-014 16,250.00
85 133-00-024-13-016 21,070.00
86 133-00-024-13-017 25,350.00
87 133-00-024-13-018 24,080.00
88 133-00-024-13-020 24,850.00
89 133-00-024-13-021 16,340.00
90 133-00-024-13-022 15,480.00
91 133-00-024-13-023 15,390.00
92 133-00-024-13-024 15,910.00
93 133-00-024-13-026 15,220.00
94 133-00-024-13-027 12,900.00
95 133-00-024-13-028 34,810.00
96 133-00-024-13-029 12,730.00
97 133-00-024-13-030 4,990.00
98 133-00-024-13-032 8,620.00
99 133-00-024-13-035 15,390.00
100 133-00-024-13-037 1,760.00
Item No. Tax Declaration No. Assessed Value
101 133-00-024-13-042 64,980.00
102 133-00-024-13-043 25,420.00
103 133-00-024-13-046 28,810.00
104 133-00-024-13-048 15,650.00
105 133-00-024-13-049 450.00
106 133-00-024-13-050 18,920.00
107 133-00-024-13-051 450.00
108 133-00-024-13-053 11,440.00
109 133-00-024-13-054 13,590.00
110 133-00-024-13-059 14,020.00
111 133-00-024-13-060 16,860.00
112 133-00-024-13-061 10,060.00
113 133-00-024-13-062 490.00
114 133-00-024-13-063 11,610.00
115 133-00-024-13-064 19,680.00
116 133-00-024-13-066 15,910.00
117 133-00-024-13-068 15,310.00
118 133-00-024-13-069 18,660.00
119 133-00-024-13-073 3,960.00
120 133-00-025-06-132 80,320.00
121 133-00-026-05-006 58,810.00
122 133-00-027-02-088 32,472.00
123 133-00-033-01-021 2,160.00
124 133-00-033-02-006 33,210.00
125 133-00-033-02-018 63,940.00
126 133-00-033-02-042 35,780.00
127 133-00-033-02-065 45,200.00
128 133-00-033-02-074 3,550.00
129 133-00-033-02-089 3,740.00
130 133-00-033-02-090 42,790.00
131 133-00-033-02-114 22,730.00
132 133-00-033-02-164 37,640.00
133 133-00-033-02-168 863,698.00
134 133-00-033-02-198 45,140.00
135 133-00-033-02-241 43,670.00
136 133-00-033-02-250 45,220.00
137 133-00-033-02-251 31,750.00

GRAND TOTAL P 9,908,764.00

 Annex H
City of Lucena
LIST OF UNINSURED BUILDINGS
As of December 31, 2008

LOCATION/ MARKET ASSESSED

CLASS
BARANGAY VALUE VALUE
1 POBLACION-1 SPE P 717,360.00 P 107,600.00
2 POBLACION-1 School Building 717,360.00 107,600.00
3 POBLACION-1 Barangay Hall 222,400.00 33,360.00
4 POBLACION-2 Office Building 414,000.00 82,800.00
5 POBLACION-4 Office Building 1,976,400.00 296,460.00
6 POBLACION-6 Office Building 7,740.00 278,640.00
7 POBLACION-6 Office Building 1,857,600.00 278,640.00
8 POBLACION-6 Office Building 928,800.00 139,320.00
9 POBLACION-6 Office Building 928,800.00 139,320.00
10 POBLACION-6 Office Building 339,600.00 50,940.00
11 POBLACION-6 Office Building 361,400.00 54,210.00
12 POBLACION-7 School Building 1,083,600.00 162,540.00
13 POBLACION-8 Office Building 1,035,000.00 145,430.00
14 POBLACION-10 School Building 1,435,840.00 215,380.00
15 POBLACION-10 School Building 4,820,320.00 723,050.00
16 POBLACION-10 School Building 923,040.00 138,460.00
17 POBLACION-10 School Building 1,230,720.00 184,640.00
18 POBLACION-10 School Building 820,480.00 123,070.00
19 POBLACION-10 School Building 38,460.00 61,540.00
20 POBLACION-10 School Building 1,344,000.00 201,600.00
21 BRGY. 11 Barangay Hall 248,220.00 37,230.00
22 COTTA 885,600.00 265,680.00
23 COTTA Office Building 345,000.00 69,000.00
24 COTTA Office Building 746,695.00 186,670.00
25 COTTA Office Building 340,170.00 68,020.00
26 BRGY. DALAHICAN School Building 1,282,000.00 192,300.00
27 IBABANG DUPAY Office Building 715,780.00 178,950.00
28 IBABANG DUPAY School Building 1,011,434.00 354,000.00
29 IBABANG DUPAY School Building 2,272,320.00 501,050.00
30 IBABANG DUPAY Office Building 11,011,434.00 354,000.00
31 IBABANG DUPAY School Building 745,605.00 186,400.00
32 IBABANG DUPAY School Building 246,168.00 24,620.00
33 IBABANG DUPAY School Building 246,168.00 24,620.00
34 IBABANG DUPAY Office Building 380,259.00 76,050.00
35 IBABANG DUPAY School Building 550,973.00 137,740.00
36 IBABANG IYAM School Building 246,168.00 24,620.00
37 GULANG-GULANG School Building 1,800,000.00 270,000.00
38 GULANG-GULANG School Building 1,575,000.00 236,250.00
39 GULANG-GULANG School Building 1,225,000.00 183,750.00
40 GULANG-GULANG School Building 1,050,000.00 157,500.00
41 GULANG-GULANG School Building 1,575,000.00 236,250.00
42 GULANG-GULANG School Building 1,800,000.00 270,000.00
43 ISABANG Office Building 1,272,212.00 445,270.00
44 ISABANG Office Building 2,676,455.00 1,071,780.00
45 ISABANG Office Building 2,046,120.00 818,450.00
 LOCATION/ MARKET ASSESSED
BARANGAY CLASS VALUE VALUE
46 IBABANG IYAM School Building 241,657.00 36,250.00
47 MAYAO CROSSING School Building 897,400.00 134,610.00
48 MAYAO CROSSING School Building 769,200.00 115,380.00
49 MAYAO CROSSING School Building 121,750.00 168,260.00
50 MAYAO CROSSING School Building 538,440.00 80,770.00
51 MAYAO CROSSING School Building 538,440.00 80,770.00
52 MAYAO CROSSING School Building 538,440.00 80,770.00
53 MAYAO CROSSING School Building 153,840.00 23,080.00
54 MAYAO CROSSING School Building 769,200.00 115,380.00
55 MAYAO KANLURAN Office Building 251,100.00 37,670.00
56 MAYAO KANLURAN Office Building 33,300.00 4,990.00
57 MAYAO KANLURAN Office Building 131,200.00 19,680.00
58 MAYAO KANLURAN Office Building 131,200.00 19,680.00
59 MAYAO KANLURAN Office Building 19,980.00 3,000.00
60 MAYAO KANLURAN Religious 838,000.00 125,700.00
61 MAYAO KANLURAN Office Building 40,000.00 6,000.00
62 MAYAO PARADA Office Building 139,440.00 20,196.00
63 MAYAO PARADA School Building 306,990.00 61,400.00
64 MAYAO PARADA School Building 664,766.00 166,190.00
65 MAYAO PARADA School Building 222,852.00 22,290.00
66 MAYAO PARADA School Building 215,272.00 21,530.00
67 MAYAO PARADA School Building 4,351,200.00 1,740,480.00
68 MAYAO PARADA Office Building 924,600.00 277,380.00
69 MAYAO SILANGAN School Building 927,200.00 139,080.00
70 MAYAO SILANGAN School Building 365,024.00 54,750.00
71 MAYAO SILANGAN School Building 683,200.00 102,480.00
72 MAYAO SILANGAN School Building 697,840.00 104,680.00
73 MAYAO SILANGAN School Building 702,720.00 105,410.00
74 MAYAO SILANGAN School Building 307,440.00 46,120.00
75 MAYAO PARADA Office Building 204,480.00 20,450.00
76 MAYAO PARADA Office Building 204,480.00 20,450.00
77 MAYAO PARADA Office Building 204,480.00 20,450.00
78 MAYAO PARADA Office Building 310,500.00 62,100.00
79 TALAO-TALO Office Building 302,250.00 60,450.00
80 TALAO-TALO Office Building 331,500.00 66,300.00
81 TALAO-TALO Office Building 312,000.00 62,400.00
82 TALAO-TALO School Building 390,813.00 78,160.00
83 TALAO-TALO Religious 487,872.00 97,570.00
84 ILAYANG TALIM Barangay Hall 1,355,200.00 203,280.00
85 ILAYANG TALIM Barangay Hall 220,920.00 33,140.00
86 ILAYANG TALIM Office Building 923,040.00 138,460.00
87 MARKET VIEW Office Building 219,900.00 32,990.00
TOTAL P 79,485,827.00 P 14,704,976.00
 Annex J.1
City Government of Lucena
SCHEDULE OF UNCOLLECTED MARKET RENTAL FEES
As of December 31, 2008
Unpaid With
Stallholder Stall No. Period Remarks
Rent Compromise
Aguilar/Manongsong A-2 August 2007-December 2008 P 3,243.75
Noe Toledo A-3 October-December 2008 1,437.50
Bernarda Trinidad A-4/5 15,396.64
Ma. Elena Layos A-7 September 2007-December 2008 10,980.00
Criselda Mirando A-8 March -December 2008 6,885.00
Susana Coronado A-9 21,000.00
Jaime Rocas A-10 October-December 2008 2,070.00
Lucing Tagulinao A-10 June-December 2008 3,343.80 51,969.09
Elsa Del Mundo A-12 February-December 2008 4,234.40
Agusta Casulla A-13 February 2007-December 2008 4,375.00
Efren Resurrecion A-14 13,184.37
Evelyn Marino B-1/2 September-December 2008 1,522.50
Imelda Ninalga B-4 March 2007-December 2008 4,200.00
Enriqueta Abelelia B-4 41,500.00
Zenaida Panaligan B-6 7,600.00
Gliceria Ruz B-9 38,000.00
Annabelle Zoleta B-10 July-December 2008 2,875.05
Malou Arganda B-10/11 May-December 2008 3,062.50
Luisa Angay C-2 14,095.00
Elena Ruz C-2 27,981.00
Annabelle Tan C-4 May-December 2008 5,512.50
Marina Villalon C-4 19,000.00
C. Flancia C-6 June-December 2008 4,815.00
Ricardo Salvaleon C-7 April-December 2008 6,187.50
Nelia Ilagan C-11 July 2006-December 2008 20,587.50
Angelisa Condino D-3/4 15,000.00
Lerio Arellano D-7 67,939.09
Adelaida Ecal E-3 42,000.00
Verlie Peña E-5 June-December 2008 3,343.80
Jocelyn Magdaluyo E-6 December 2006 to 2008 Abandoned
E. Medina E-8/9 May-December 2008 11,025.00
Juanito Pallanan F-1 July-December 2008 3,450.00 40,592.50
Lucila Montalbo F-4/7 August-December 2008 5,737.50
Nenita Robedillo F-5 September-December 2008 2,287.50 34,000.00
Ursula Carandang G-1 44,700.46
Sotera Camacho G-4 August-December 2008 2,868.75
Elsie Montalbo G-5 August-December 2008 2,868.75
Fernanda Baronda G-5 93,000.00
Ofelia Liwag G-6 August-December 2008 2,868.75
Adelaida Catalla H-1 July-December 2008 3,450.00 56,955.01
Harold Manimtim H-2 July-December 2008 3,450.00 40,401.25
Monette Mendoza H-3 August-December 2008 2,390.65
Marilette Lubi H-5 August-December 2008 2,868.75
Kayelette Rose Lubi H-6 August-December 2008 2,868.75
D. Del Mundo H-6/7 October-December 2008 4,140.00
Juliana Catibog I-1 65,344.25
Minerva Postrado I-5/6 July-December 2008 5,750.00
Edmundo San Juan I-7 October-December 2008 1,437.50
R. Ocampo I-28 June-December 2008 4,815.00
Wilfredo Gabriel J-1 43,800.00
Tomas Forbes K-1 September-December 2008 1,906.25 34,767.23
Bernadette Casañada L-3 35,500.00
Felicidad Rojo L-6 May-December 2008 3,828.15
Felimon Banching, Jr. M-4 June 2007-December 2008 9,062.55 2,276.00
Lina Albania M-7C 40,634.00
Danilo Bautista M-8 January-December 2008 5,718.75
Violeta Albania M-9 August 2007-December 2008 8,109.40
Ruzel Merene M-10 September-December 2008 1,906.25
Modesta Lopez M-11 October-December 2008 1,437.50
Trinidad Peña M-12 January-December 2008 5,718.75
Eva Merene M-13/14 September-December 2008 3,812.50
Eric Arceo M-17 July-December 2008 2,875.00
Mercedita Escolona M-18 April-December 2008 4,296.90
Rizza Mercado M-25 September 2007-December 2008 7,625.00 76,500.00
Mina Glorioso M-29 37,357.36
Hiyasmin Marlinga M-31 8,422.81
Cristeta Albania M-32 January 2006-December 2008 52,754.01
Araceli Magnaye O-3 September-December 2008 2,287.50 43,000.00
Bella Lagrosa P-2/3/4 170,706.25
C. Viaje by: M. Joco 5 May-December 2008 for verification
Judith Niegas 13 March-December 2008 21,600.00
Mario Piguerra 31/32/32A July-December 2008 866.65
Osea, Bituin Baja 33-A August-December 2008 1,188.30
Zenaida Garcia 36 June-December 2008 866.75
Monina Manalo 36-A January 2005-December 2008 Abandoned
Armando Red 40-B March-December 2008 506.58
Rodolfo Edaño 41 March 2005-December 2008 Abandoned
Tita de Castro 44/44A/45A 15,800.00
Sebastian Razon 47/48 March 2005-December 2008 10,000.00 Abandoned
Jocelyn Dades 48-A June-December 2008 815.90
Betty Baja 58 August-December 2008 442.40
Leonida Armamento 58-A June 2007-December 2008 Abandoned
Aurora Tan 63-A March-December 2008 1183.65
Alfredo delos Reyes 133 31,250.00
Virginia Flancia 142 June-December 2008 525.00
Noel Martinez 142-A November-December 2008 115.94
Jasmin Pasamba 144 February-December 2008 825.00
Maureen Lunar 148-A May-December 2008 1531.25
Benita Martinez 154-A November-December 2008 162.31
Severa Silang 167-A 10,015.63
Violeta Red 204 16,000.00
Aurelia Rodriquez 398 August-December 2008 673.56
TOTAL P 303,610.13 1,315,672.31
 Annex J.2

City Government of Lucena

SCHEDULE OF UNCOLLECTED ELECTRIC FEES
As of December 31, 2008

Stallholder Stall No. Amount

Honorata Manongsong A-2 P 800.00
Zenaida Deduyo A-3 800.00
Bernarda Trinidad A-4/5 800.00
Mamerta Albufera A-6/7 1,850.00
Marciano Esler A-8/12, C-4/7 6,945.00
Leticia Resurreccion A-13/14 6,155.00
Gilda Cardoza B-1/2 800.00
Cornelia Manzanero B-3 800.00
I. Ninalga by: L. Mercado B-4 200.00
Alvaro Royo C-1/2 435.00
Corazon/Ruben Bendorio C-3 800.00
Salome Capisonda C-8/9 1,110.00
Margarita Plata C-11/12 800.00
Apolonia Atienza C-13, Q-6/10 22,205.00
L. Porto by: May Reynoso C-14 800.00
Jacinta Matibag D-1/2 900.00
Angelisa Condino D-3/4 115.00
Asuncion Balmes D-6/7/8 3,860.00
Lydia Lunar D-9, 148A 3,950.00
Soledad Perez D-10 800.00
Olympia de Torres D-11/13 E-6 160.00
N. Porte by: E. Mandigma D-14 800.00
V. Enriquez by: Laura Villa E-1/2 1,430.00
Pedro Citron E-3 100.00
Rodel Balmes E-4 3,150.00
Quirino Perez E-5 210.00
R. Ramos by: A. Jalago E-7 5,197.00
Juanito Pallanan F-1 9,135.00
Arnold Laylo F-3 200.00
Edna Robedillo F-5 3,765.00
E. Lunar By: Ofel Liwag F-6 2,775.00
Lucila Montalbo F-7 9,835.00
Ursula Carandang G-1 10,690.00
Allan Laylo G-2 200.00
Arsenia Laylo G-3 200.00
Sotera Camacho G-4 3,160.00
Elsie Montalbo (J. Torio) G-5 2,970.00
Ofelia Liwag G-6 3,025.00
Adelaida Catalla H-1/2 19,525.00
Marissa Villaruel H-3 21,995.00
M. Lubi by: Procy Tan H-5 5,570.00
Kaylette Rose Lubi H-6 6,320.00
Antonio Lubi I-1/2 3,865.00
D. Dimaculangan By: Eje J-1 800.00
Dondi Dimaculangan J-2 800.00
Donjem Dimaculangan J-3 1,315.00
Tony Dimaculangan J-4 6,965.00
Ludy Lunar K-2 2,795.00
Daisy Liwag K-3 440.00
Marian Pompa K-4 2,543.00
Corazon Abdon L-1 2,130.00
Eliza Zarate L-3, B-3/5 6,995.00
Erlinda de Luna L-4 2,110.00
Leonily Enriquez M-1 3,575.00
Daisy Alcantara M-3 3,227.00
Lunalyn Lunar M-4 670.00
G. Trinidad by: a. Gresola N-1 2,155.00
L. Mayuga by : C. Bendorio N-3 1,190.00
Godofredo Dimaculangan N-4 6,135.00
Ronald Padua O-1 3,515.00
Araceli Magnaye O-3 1,845.00
Adolfo Ursolino O-4 1,790.00
Domingo Padua P-1 6,044.00
Bella Lagrosa P-2/3/4 34,440.00
Medina Esler Q-4/5 8,470.00
Yolanda Laguerta 1, B-6 3,065.00
Priscila Valencia 2 1,830.00
Merlita Regio 3&4 2,185.00
Narcisa Landicho 5 1,405.00
Nellie de Luna 6&7 1,347.50
Ricardo Atienza, Jr. 8 80.00
Delia (Wennie) Moog 9 2,285.00
Temotea Greñas 10 210.00
Vicenta Pural 11 150.00
Rosalinda Landicho 12 110.00
Carmelita Ragudo 13 7,190.00
Nestor Bagnes 14 1,850.00
Nelia Medrano 15 1,950.00
Elenita Sadiaza 16 235.00
Mercedes Alcaraz 17 & 18 10,935.00
Eleonor Santos 19 & 21 7,990.00
Marilyn Decena 24 & 25 1,590.00
Emilia Lacre 26 & 28 7,400.00
Delia de Chavez 29 3,488.00
Priscila Lajara 30 & 33 6,575.00
Elmerio Vilela 34 2,365.00
Rosario Torres 35 800.00
Pacencia Grenas 36 & 37 1,200.00
Doroteo de Luna 38 1,550.00
Ester Albuen 138 3,585.00
Pacing alba 6,130.00
Landre Albuen 131-A 2,180.00
Purita Amorfe 4 495.00
Nicolas Alvarez 2,3 & 5 510.00
Leodegario Ambon 8,11 & 12 12,462.00
Gilbert Andal 132 & 132A 2,860.00
Aida Atienza 25 1,790.00
Brigida Atienza 137 520.00
Elsie Ayala 12-C 440.00
BOTICA-Roseller Javelosa 10-Sep 1,590.00
Judelyn Borja 9-B 2,225.00
Erwin Burgos 6-B 31,512.50
Camelon (Flower Section) 5,115.00
Avelino Cantos 3 6,480.00
Marilou Constantino 150 100.00
Tony Decena 236 2,095.00
Alfredo de los Reyes 132 & 133 29,040.00
Erlinda Floro 140 & 140A 3,200.00
GRECON- Rice Retailers 177 130.00
Timotea Grenas 19 5,360.00
Nicolasa Gooc 152 2,225.00
Jerry Jalla 3,940.00
Felician/Ailene Jamil 135 250.00
Aida Kempis 141 & 146 3,022.00
KOOPNAMAN 22 7,250.00
Jocelyn Latiza 18 2,800.00
Menric Lunar 155 360.00
Ernesto Maaño 1&2 485.00
Myrna Magbuhos 122A 480.00
Warren Maranan 10 11,910.00
Benita Martinez 154A 1,800.00
Aida Mitra 13 2,925.00
Rowena Obleada 145 4,600.00
Pureza Oribida (Flowers) 21,249.40
Carmen Peñamora 168 1,190.00
Remegia Rivamonte 157 470.00
Emma San Pedro 138A 7,584.20
Severa Silang 167A 2,450.00
Ciriaco Untiveros 6 1,895.00
Manuelito Valencia 9A 6,225.00
Macario Villamayor 130 865.00
Elena Zarate 231 8,743.75
Raquel Bagnes A -1,2 800.00
Noe Toledo A-3 4,800.00
Estelita Erezo A-4 7,385.00
Melba Gunday A-5 4,200.00
Nenita Andrea A-6 2,880.00
Jing Rojo A-7 2,850.00
Susana Coronado A-9 12,420.00
Lucing Tagulinao A-10 7,500.00
Salve Cruz A-11 7,200.00
Elsa del Mundo A-12, H-6/7 13,950.00
Cianez Barleta B-1 5,100.00
Eunice Labado B-2 2,100.00
Rosario Lat B-3 325.00
Enriqueta Abelilia B-4 4,100.00
Adelaida Sandoval B-5 4,538.00
Zenaida Panaligan B-6 5,500.00
Eleonor Francisco B-7 1,200.00
Gliceria Ruz B-9 4,838.00
Anabelle Zoleta B-10 5,400.00
Alberto Bobadilla B-12/13 18,104.00
Albino Amo C-1 12,291.00
Elena Velasco C-2 6,776.90
Carolina Adriano C-3 900.00
Marina Villalon C-4 6,208.00
Jayson Mercado C-5 270.00
Remedios Abril C-7 1,900.00
Belen Batocabe C-8 2,975.00
Ronaldo/Susan Coronado D-1 2,250.00
Emelina Sadsad D-2 1,800.00
Nelia Coronado D-3 400.00
Anicia del Rosario D-4/5 4,670.00
Ester Rañola D-6 2,704.10
M. Guerra D-6A/6B 660.00
Lerio Arellano D-7 3,600.00
Raquel Sandoval D-8 7,450.00
Aida Frias D-10A 8,300.00
Teofilo (Boy) Canuel D-11 4,055.00
Fernando Vasquez E-11, M-24 16,879.00
Herbert Nambio E-2 4,900.00
Adelina Ecal E-3 2,250.00
Laarni Ramos E-4 4,625.00
Verlie Peña E-5 4,500.00
Jocelyn Magdaluyo E-6 2,100.00
Victoria Angcana E-7/8 875.00
Carmen Quijano F-1/2 4,910.00
Norma Dudas F-7 2,400.00
Lolita Guia F-8 400.00
Angelita Bautista G-1 7,655.00
Raquel Otilla G-3 300.00
Rosalina Blanqueza G-6 1,400.00
Isabelita Pabellano G-8 1,240.00
Evelyn Ilagan H-1/2 12,735.00
Apolonio Pedernal H-8 4,600.00
Grace Mercado I-1 11,300.00
Minerva Postrado I-5/6 10,920.00
Edmundo San Juan I-7 2,300.00
Elaine Lopez I-8 2,400.00
Wilfredo Gabrial J-1 1,000.00
Editha Zoleta J-7 6,500.00
Tomas Forbes K-1 14,379.91
Elisa Mansilungan K-8 400.00
Arcadia Dañez L-1 5,002.20
Teodocia Endrinal L-2 7,658.00
Bernadette Casañada L-3 8,400.00
Corazon Laroza L-4 9,600.00
Fely Rojo L-5/6 11,996.00
Roger Taller L-8 9,600.00
Joel Erezo M-1 8,474.20
Federico Erezo M-3 14,400.00
Felimon Banching M-4 8,500.00
Annabelle Noche M-5 700.00
Ismael Lagrazon M-6 1,900.00
Nestor De Ocampo M-7B 6,982.50
Caridad Albania M-7C 7,200.00
Danilo Bautista M-8 13,900.00
Violeta Albania M-9 15,880.00
Ruzel Merene M-10 9,000.00
Modesta Lopez M-11 8,700.00
Trinidad Peña M-12 15,455.00
Eva Merene M-13/14 10,830.00
Albert Vasquez M-15/16 12,790.00
Eric Arceo M-17 9,500.00
Mercedita Escalona M-18 29,715.00
Nerma Caldeo M-19 3,075.00
Rossana Himor M-20 2,825.00
Delia Bobadilla M-21 9,374.20
Lucita Mercado M-22 4,900.00
Rizza Mercado M-25 5,750.00
Haydee Liza Caldeo M-26 3,075.00
Angelina Nicdao M-27 10,700.00
Aniceta Marlinga M-28 5,900.00
Mina Glorioso M-29 4,700.00
Rolly/Hiyasmin Marlinga M-31 2,400.00
Cristeta Albania M-32 20,900.00
Celia Jardin M-33 12,000.00
Zosimo Sarmiento A-19 120.00
Josephine Samonte B-1 11,028.20
Vivian Driz B-2 10,659.90
Temotea Greñas B-5 60.00
Rodrigo Mancenido B-8 14,132.10
Zenaida Umali B-15/17 870.00
Cerila Suarez B-18 3,295.00
Pacita Castro B-19 210.00
Luisa Angay C-2 9,008.74
Marilyn Dimaandal C-3 9,414.30
Danilo Dimaandal C-4 1,105.00
Elena Reyes C-7/8 170.00
E. Rosales/Mardonio O. C-9 4,270.00
Lupito Dimaandal C-10 415.00
Lynden Lunar C-12 2,085.00
Eduardo Valencia C-15/16 2,450.00
Eugenio Umali C-17 305.00
Ellen Rosales C-18 60.00
Mario Villaverde C-19 7,180.00
Aren Jocson C-20 2,920.00
William Rosales C-21 620.00
Rolando Bathan, Jr. C-22/24 1,295.00
Zenaida Rosales C-25/26 2,620.00
Francisco Rubio C-27 2,683.40
R. Magbuhos/A. Tolentino C-28 1,235.00
Lino Dimaandal C-29 & 30 590.00
Julie Tan by: Luisa Barias C-33 1,560.00
Macario Sarmiento C-34 2,000.00
Roberta Salvaleon C-35/36 975.00
Michael de Luna 1,815.00
Teodocia Lamoca A-1/2/3 19,987.28
Henry Amarillas A-4 641.00
Criselda Mirando A-8 37,654.30
Jaime Rocas A-10 38,145.26
Maritess Peñamora A-11/12 2,305.00
Aurelia Rafa A-14 21,355.00
Carlito Espedido B-1/2 3,786.80
Timotea Muñoz B-11/14 2,300.00
Mila/Abelardo Tuazon C-1/2/3 14,023.00
Alex Abuan C-5 7,316.37
Cita Flancia C-6 1,200.00
Marietta Principe C-9/10 900.00
Efren Calabano C-12/14 5,325.00
Mina Labrada D-1 200.00
Lorelie Babiera D-2/3 7,000.00
Leonora Zarate D-6 200.00
Lorna Capistrano D-8/9 900.00
Romeo Carurucan D-11/12 100.00
Rollie Cadavillo D-13 3,288.57
Emeliza Pornela D-14 400.00
Benilda Cabriga E-1/2 10,235.00
Reynante Ariarte E-3/4/5 8,580.00
Edmundo Medina E-8/9 54,477.74
Roberto Obleada E-12/14 13,354.25
M. Lardizabal by: Sherwin F-1 3,950.00
Fernando Barlan F-8/9 6,340.00
Alma Zapanta F-11/14 20,700.00
Isagani Abaricia G-1/2 400.00
Henry Garcia G-8 300.00
Nanie del Mundo G-9/10 2,500.00
Caressa Peñamora H-1/2 2,625.00
Rowena de Guzman H-3/5 5,115.00
Especia Zapanta H-11/12 16,799.00
Benilda Merluza I-1/2 1,200.00
Reggie Cadavillo I-5/6/7 4,970.00
Francis Cadavillo I-8/9 1,800.00
Alejandro Dator I-10/11 2,194.00
Eufracio Pabelonia I-13/14 2,400.00
Rodante Mendoza I-15/16 3,090.00
Romeo Gamas I-17/19 2,500.00
Canela/Barlan I-20/22 600.00
Ruth Canela I-26/27 56,014.20
TOTAL P 1,644,949.77