SRE REVIEW

FY 2021 - Q3
Note: Please provide explanation for all the flagged amounts even if the report is noted to be in order, ie. reasons for significant increase/deacre
Flagged items are those highlighted with YELLOW and RED

REAL PROPERTY TAX

Actual Collections
LGU TYPE REGION PROVINCE LGU NAME Growth Rate
Q3 2021 - Q2
2021-Q3 2021-Q2 2021

PROVINCE REGION V MASBATE MASBATE 65,277,395 53,480,987 22%

MUNICIPALITY REGION V MASBATE AROROY 22,411,218 21,980,111 2%

MUNICIPALITY REGION V MASBATE BALENO 1,134,436 986,774 15%

MUNICIPALITY REGION V MASBATE BALUD 620,502 558,199 11%

MUNICIPALITY REGION V MASBATE BATUAN 778,327 338,780 130%

MUNICIPALITY REGION V MASBATE CATAINGAN 1,872,153 1,681,221 11%

MUNICIPALITY REGION V MASBATE CAWAYAN 2,805,383 2,329,493 20%

MUNICIPALITY REGION V MASBATE CLAVERIA 1,151,113 1,008,971 14%

MUNICIPALITY REGION V MASBATE DIMASALANG 766,172 615,042 25%

MUNICIPALITY REGION V MASBATE ESPERANZA 364,743 319,984 14%

MUNICIPALITY REGION V MASBATE MANDAON 732,461 564,245 30%

MUNICIPALITY REGION V MASBATE MILAGROS 850,543 729,749 17%

MUNICIPALITY REGION V MASBATE MOBO 4,333,844 3,959,983 9%

MUNICIPALITY REGION V MASBATE MONREAL 437,534 385,704 13%

MUNICIPALITY REGION V MASBATE PALANAS 554,119 441,698 25%

PIO V. CORPUZ
MUNICIPALITY REGION V MASBATE 683,041 535,171 28%
(LIMBUHAN)

MUNICIPALITY REGION V MASBATE PLACER 1,219,925 997,216 22%

MUNICIPALITY REGION V MASBATE SAN FERNANDO 329,389 239,206 38%

MUNICIPALITY REGION V MASBATE SAN JACINTO 857,331 643,240 33%

MUNICIPALITY REGION V MASBATE SAN PASCUAL 1,924,332 1,585,492 21%

MUNICIPALITY REGION V MASBATE USON 1,906,389 1,503,345 27%

Note:
Extracted data as of October 21, 2021.
Higlighted in red are LGUs without report as of the extraction date.
r significant increase/deacrease in collections.

(1) (2)
PERTY TAX Tax on Business
REMARKS
REMARKS
Actual Collections (In order /
(In order /
Growth For Rejection)
For Rejection)
Rate Please provide
Please provide explanation
2021-Q3 2021-Q2 Q3 2021 - explanation for flagged Manufacturers, Wholesalers,
for flagged amounts
Q2 2021 amounts regardless if it Assemblers, etc. Distributors, etc.
regardless if it is in order or
is in order or for
for rejection
rejection
- - 22% - -

81,689,288 57,543,041 42% 34,297,001 25,295

2,111,457 2,026,848 4% - -

938,044 913,894 3% - 86,240

pls validate if there was an
increase in RPT income in
424,468 389,733 9% - -
Q3. pls state the reasons for
increase
3,279,524 2,961,285 11% - -

1,454,772 1,320,809 10% - 105,201

877,840 831,537 6% - -

1,141,965 1,014,996 13% 13,550 -

152,212 152,212 0% - -

1,066,186 990,529 8% - 67,421

1,699,254 1,218,760 39% - -

6,268,732 5,097,702 23% - 5,587,208

In order 1,156,889 1,036,037 12% In order - -

212,851 135,474 57% - -

607,342 607,342 0% 2,520 116,068

3,935,036 3,887,261 1% 3,378,196 -

268,205 240,837 11% - -

124,771 117,397 6% - -
 876,506 832,576 5% - -

3,437,339 3,315,859 4% - 1,040,730

 TAX ON BUSINESS
Business Tax
Contractors and
Exporters, Banks & Other
other Printing &
Manufacturers, Financial Peddlers Retailers
Independent Publication Tax
Dealers, etc. Institutions
contractors

- - - - - -

23,553,384 63,616 20,336,848 - - 2,971,971

- - - - - 2,098,943

- - - - - 851,804

- 70,667 - - - 353,801

- - - - - 3,279,524

57,837 - - - - 1,262,425

- - - 688 - 877,153

- 144,310 49,225 - - 668,515

- - - - - 152,212

- 97,743 9,774 13,100 - 878,148

- - - - - 1,680,041

- 68,898 86,567 2,420 - 495,369

- - - 96,450 - 971,529

- - - - - 212,851

- 31,211 12,950 - 550 432,333

- - - - - -

- - - - - 268,205

- - - - - 115,844
- - - - - 876,506

- 262,588 511,104 100 - 1,525,039

 (3)
Other Taxes
REMARKS
(Data should be Actual Collections
disggregated and
Tax on Growth Rate
Other Business properly encoded in
Amusement 2021-Q3 2021-Q2 Q3 2021 - Q2 2021
Taxes the correct line item
Places for monitoring of
revenue sources)
- - 1,225,742 418,933 193%

- 269,488 899,543 813,508 11%

- 12,514 218,508 200,963 9%

- - 99,079 90,681 9%

- - 187,384 177,478 6%

- - 476,651 449,132 6%

- - 1,205,437 1,138,988 6%

- - 248,635 230,071 8%

110,895 94,872 352,332 340,101 4%

- - 120,712 107,186 13%

- - 349,562 335,493 4%

- - 301,227 297,178 1%

- - 363,454 341,571 6%

- - In order 340,373 247,887 37%

- - 342,618 325,644 5%

4,850 6,860 184,557 184,557 0%

- 516,276 286,981 260,767 10%

- - 206,078 193,859 6%

- - 339,067 314,886 8%
- - 291,339 243,201 20%

- - 379,265 350,326 8%
 (4) (5)
Regulatory Fees (Permits and Licenses) Service/User Charges (Se
REMARKS
(In order /
(In order / Actual Collections Actual Collections
For Rejection)
For Rejection)
Please provide
Please provide Growth Rate
explanation for
explanation for 2021-Q3 2021-Q2 Q3 2021 - Q2 2021 2021-Q3
flagged amounts
flagged amounts
regardless if it is in
regardless
pls vsalidateif ifit there
is in
order or for
order
was an or increase
for rejectionin
Other Taxes in Q3. 1,636,190 1,150,290 42% pls validate if there 11,014,471
pls state the reasons was an increase in
for increase Regulatory Fees in
1,070,351 560,525 91% 759,525
Q3. pls state the
reasons for the
1,027,519 699,702 47% increase 318,660

386,542 286,847 35% 394,450

379,804 312,174 22% 113,900

1,109,479 899,618 23% 4,885,328

1,623,904 1,077,152 51% 4,177,793

735,120 594,629 24% 470,480

534,772 503,146 6% 556,834

310,810 267,695 16% 431,165

735,704 551,499 33% 395,925

1,228,816 1,071,797 15% 1,477,315

1,260,071 961,765 31% 980,061

In order 337,860 275,454 23% In order 970,193

487,437 344,757 41% 152,735

147,071 147,071 0% 786,420

1,124,351 946,297 19% 1,170,540

973,297 925,985 5% 143,350

898,799 858,640 5% 3,270,658

 782,625 635,781 23% 1,027,723

3,459,084 2,719,330 27% 5,148,820

 (6)
Service/User Charges (Service Income) Receipts from Economic Enterprises (Business Income)
REMARKS
Actual Collections (In order / Actual Collections
For Rejection)
Growth Rate Please provide Growth Rate
2021-Q2 Q3 2021 - Q2 2021 explanation for 2021-Q3 2021-Q2 Q3 2021 - Q2 2021
flagged amounts
regardless if it is in
order or for rejection
7,259,641 52% - -

596,850 27% 7,569,658 4,972,978 52.2%

pls validate if there
was an increase in
181,695 75% Service Income in 275,900 164,300 67.9%
Q3.state the reasons
for the increase
337,050 17% 543,700 457,430 18.9%

99,935 14% 41,393 31,638 30.8%

4,122,793 18% 18,140,548 13,370,979 35.7%

pls validate if there
was an increase in
2,385,505 75% Service Income in 7,076,955 3,913,113 80.9%
Q3.state the reasons
for the increase
316,320 49% 3,805,241 2,516,222 51.2%

502,910 11% 2,590,370 1,999,697 29.5%

304,220 42% 798,774 639,860 24.8%

342,700 16% - 94,160 -100.0%

1,119,657 32% 957,501 764,464 25.3%

835,789 17% 1,516,482 1,208,366 25.5%

740,262 31% In order - -

108,461 41% 2,133,975 1,733,060 23.1%

786,420 0% 1,030,461 463,202 122.5%

1,054,470 11% 1,488,758 955,293 55.8%

120,050 19% - -

2,112,768 55% 1,304,447 976,028 33.6%

 887,768 16% 13,421,289 10,094,585 33.0%

3,518,537 46% - -
 (7) (8)
ses (Business Income) Other Receipts (Other General Income)
REMARKS REMARKS
(In order / 2021-Q3 (In order /
For Rejection) For Rejection)
Please provide Please provide
explanation for flagged INCOME TARGET TOTAL Other TOTAL Local Other Receipts / explanation for
amounts regardless if Receipts Sources Local Sources flagged amounts
it is in order or for regardless if it is in
rejection order or for rejection
1,000,000 1,709,601 80,863,400 2%

400,000 171,864 114,571,447 0%

pls validate if there
was an increase in
REE in Q3.state the 250,000 50,270 5,136,749 1%
reasons for the
increase
17,000 - 2,982,317 0%

200,000 84,708 2,009,984 4%

- - 29,763,683 0%
pls validate if there
was an increase in
REE in Q3.state the 220,000 267,468 18,611,712 1%
reasons for the
increase
130,000 1,153,437 8,441,866 14%

31,200,000 155,330 6,097,774 3%

170,000 270,362 2,448,777 11%

pls validate if there
was no income from
EE in Q3.state the 60,000 199,625 3,479,465 6%
reasons for the
increase
110,000 3,112 6,517,768 0%

250,000 46,432 14,769,075 0%

In order 620,000 243,392 3,486,242 7% In order

130,000 81,564 3,965,299 2%

pls validate if there
was an increase in
REE in Q3.state the 88,615 - 3,438,892 0%
reasons for the
increase
pls validate is
- - 9,225,591 0% income from Other
Receipts is more
than 50% of the
3,193,468 2,222,773 4,143,091 54%
total Local Sources.
Pls state specific
- - 6,795,073 0% income from Other
Receipts
1,670,000 926,255 19,250,069 5%

13,000 42,977 14,373,874 0%

 (9) (10)
Internal Revenue Allotment Share from National Wealth
REMARKS
REMARKS
2021-Q3 (In order /
(Confirm if the LGU
For Rejection)
who reported shares
Variance Please provide
2021-Q3 from the national
Target Actual Collection (Actual Collection explanation for
wealth also submitted
Less Target) flagged amounts
report in the
regardless if it is in
ENRDMT)
order or for rejection
1,907,956,488 1,430,967,366 - -

296,948,663 222,711,497 (0) -

131,674,518 98,755,889 - -

160,689,892 120,517,419 0 -

80,648,007 60,486,005 - -

177,003,996 132,752,998 (1) -

223,548,173 167,661,130 (0) -

162,191,491 121,643,618 0 -

120,729,388 90,547,041 0 21,600

89,740,530 67,305,398 - -

176,733,881 132,550,411 (0) -

265,002,387 198,751,790 - -

144,742,332 108,556,749 - 7,900

117,726,565 88,294,924 0 In order - In order

125,342,565 94,006,924 - 3,900

103,277,004 77,457,752 1 -

188,137,667 141,103,250 (0) -

100,584,276 75,438,209 (2) -

pls validate if the
actual IRA received
126,644,619 92,930,714 2,052,750 -
as of Q3 is
92,930,714.00
180,668,099 135,501,074 (0) -

182,914,448 137,185,836 (0) -

-
 (11)
General Public Services Education, Culture & Sports/Manpower Develop
REMARKS
2021-Q3 (In order / 2021-Q3
For Rejection)
Variance Please provide
Budget (Budget explanation for flagged Budget Appropriation
Actual Expenditure
Appropriation Appropriation Less amounts regardless if
Actual Expenditure) it is in order or for
rejection
811,821,045 442,497,076 369,323,969 46,000,000

334,512,789 174,002,513 160,510,276 30,526,477

65,851,179 63,483,988 2,367,191 1,788,000

74,498,347 47,284,329 27,214,019 -

40,542,072 25,447,257 15,094,816 250,000

90,951,071 65,161,074 25,789,997 1,290,245

107,132,330 59,246,306 47,886,023 2,150,000

78,562,684 37,466,955 41,095,729 500,000

61,493,564 43,975,801 17,517,763 650,000

70,554,713 47,355,926 23,198,788 -

91,800,762 44,722,938 47,077,824 -

209,261,192 93,620,062 115,641,130 500,000

83,979,180 52,539,271 31,439,909 2,800,000

57,023,592 33,067,666 23,955,926 In order 4,708,000

72,130,930 38,943,074 33,187,856 300,000

47,917,161 36,462,452 11,454,709 1,895,000

110,263,526 53,277,388 56,986,138 900,000

59,082,283 37,589,232 21,493,050 200,000

100,001,592 61,744,713 38,256,879 300,000

201,105,645 89,228,270 111,877,375 1,400,212

79,805,546 47,398,192 32,407,354 2,100,000

 (11)
Education, Culture & Sports/Manpower Development Health, Nutrition & Population Control
REMARKS
2021-Q3 (In order / 2021-Q3
For Rejection) Variance
Variance Please provide (Budget
(Budget Appropriation explanation for flagged Budget Actual
Actual Expenditure Appropriation
Less Actual amounts regardless if it Appropriation Expenditure
Less Actual
Expenditure) is in order or for Expenditure)
rejection
21,826,975 24,173,025 799,427,335 239,072,601 560,354,734

10,789,623 19,736,854 42,688,715 23,352,042 19,336,673

1,309,674 478,326 10,185,601 7,590,395 2,595,206

- - 16,965,207 8,050,919 8,914,287

175,000 75,000 5,799,401 2,889,869 2,909,532

999,700 290,545 15,644,553 9,506,019 6,138,533

- 2,150,000 19,447,118 12,267,405 7,179,712

- 500,000 17,271,507 7,951,424 9,320,083

183,235 466,765 10,619,797 4,442,905 6,176,892

- - 8,783,489 5,274,798 3,508,690

- - 20,862,656 9,038,648 11,824,008

266,600 233,400 22,062,593 6,677,642 15,384,951

2,333,600 466,400 13,656,824 8,214,482 5,442,342

3,811,360 896,640 In order 14,414,813 8,052,321 6,362,492

9,310 290,690 12,807,318 6,832,878 5,974,441

- 1,895,000 11,775,472 7,524,358 4,251,114

- 900,000 28,415,265 14,807,446 13,607,818

99,960 100,040 9,230,857 4,205,588 5,025,269

150,637 149,363 14,285,102 6,968,933 7,316,169

1,140,883 259,330 23,986,740 15,122,445 8,864,295

721,710 1,378,290 17,049,667 11,304,355 5,745,312

 (11) (11)
Housing and Community Development Labor and Employment
REMARKS
REMARKS
2021-Q3 (In order / 2021-Q3
(In order /
Variance For Rejection)
For Rejection)
(Budget Please provide Budget
Please provide Budget Actual
Appropriation explanation for flagged Appropriati
explanation for flagged Appropriation Expenditure
Less Actual amounts regardless if it on
amounts regardless if it
Expenditure) is in order or for
is in order or for rejection
rejection
3,792,541 1,459,333 2,333,208 -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

195,200 98,400 96,800 -

- - - -

- - - -

- - - -

- - - -

- - - -

In order - - - In order 350,000

2,000,000 - 2,000,000 2,497,713

- - - -

- - - -

- - - -

- - - -
- - - -

- - - -
 (11) (11)
Labor and Employment Social Services and Social Welfare
REMARKS REMARKS
2021-Q3 Variance (In order / 2021-Q3 (In order /
(Budget For Rejection) Variance For Rejection)
Appropriati Please provide (Budget Please provide
Actual explanation for Budget explanation for
on Less Actual Expenditure Appropriation Less
Expenditure flagged amounts Appropriation flagged amounts
Actual Actual
Expenditure regardless if it is in Expenditure) regardless if it is in
) order or for rejection order or for rejection
- - 16,968,324 6,947,526 10,020,798

- - 21,617,298 8,066,013 13,551,284

- - 47,957,221 9,050,916 38,906,305

- - 14,759,909 2,101,772 12,658,137

- - 23,251,407 10,347,518 12,903,889

- - 18,428,631 8,284,426 10,144,205

- - 23,206,775 8,195,569 15,011,206

- - 34,661,407 6,584,000 28,077,407

- - 29,314,459 7,584,847 21,729,612

- - 5,479,975 4,536,143 943,832

- - 14,829,729 3,146,641 11,683,088

- - 10,527,457 2,840,868 7,686,590

- - 26,302,700 10,123,826 16,178,874

- 350,000 In order 8,581,681 4,210,855 4,370,826 In order

1,340,379 1,157,334 7,099,899 3,535,318 3,564,581

- - 29,415,788 15,088,605 14,327,183

- - 6,966,936 3,906,216 3,060,720

- - 3,146,812 1,942,320 1,204,492

- - 2,521,721 1,645,883 875,838

- - 14,611,800 6,361,869 8,249,931

- - 31,742,668 16,800,371 14,942,297

 (11)
Economic Services Debt Service (FE) (Interest Expense & Other Charges)
REMARKS
2021-Q3 (In order / 2021-Q3
Variance For Rejection)
(Budget Please provide
Budget explanation for Budget
Actual Expenditure Appropriation Less Actual Expenditure
Appropriation flagged amounts Appropriation
Actual
Expenditure) regardless if it is in
order or for rejection
593,795,715 240,776,937 353,018,778 345,243,002 238,237,044

104,801,011 27,441,898 77,359,113 32,655,928 20,757,729

7,972,963 5,446,629 2,526,334 4,919,558 2,778,394

49,332,777 11,675,591 37,657,186 13,461,010 6,549,299

12,255,127 3,748,537 8,506,590 1,400,000 910,060

94,040,353 45,692,086 48,348,267 3,682,409 3,605,292

80,461,951 29,623,790 50,838,161 10,500,000 4,196,204

38,366,694 9,575,797 28,790,897 - -

278,313,923 14,092,231 264,221,692 13,051,494 9,404,538

7,084,353 4,997,753 2,086,600 - -

36,980,395 11,667,880 25,312,516 14,620,338 11,024,356

22,027,518 7,563,330 14,464,187 15,252,362 14,050,773

38,298,177 9,781,005 28,517,173 763,119 -

36,723,479 14,810,317 21,913,162 In order - -

30,527,236 14,994,698 15,532,538 9,871,868 6,992,591

11,193,563 9,256,749 1,936,814 6,025,019 3,522,781

35,888,362 13,992,591 21,895,772 30,501,810 18,148,039

35,181,993 21,824,817 13,357,176 - -

13,927,967 4,945,854 8,982,113 - -

34,855,233 18,590,794 16,264,439 - -

72,524,413 18,726,810 53,797,604 3,567,066 2,928,986

 (11) (12)
erest Expense & Other Charges) DEBT SERVICE (Principal Cost)
REMARKS REMARKS
2021-Q3 (In order / 2021-Q3 (In order /
Variance For Rejection) For Rejection)
Please provide With Interest Please provide General Public
(Budget
explanation for Actual Expenditure Payment but NO explanation for Services
Appropriation Less
flagged amounts (Principal) Principal flagged amounts
Actual
regardless if it is in Payment? regardless if it is in
Expenditure)
order or for rejection order or for rejection
107,005,958 113,756,141 124,480,903 79,409,819

11,898,199 16,877,748 3,879,981 3,847,465

2,141,164 1,838,199 940,195 17,696,552

6,911,711 3,748,125 2,801,174 -

489,940 614,518 295,542 -

77,117 2,804,367 800,925 -

6,303,796 3,612,642 583,562 -

- - - -

3,646,956 5,998,125 3,406,413 23,050

- - - 13,908,443

3,595,983 7,289,280 3,735,076 -

1,201,589 11,013,879 3,036,894 14,153,593

763,119 - - -

- In order - - In order 77,490

2,879,277 5,593,919 1,398,672 -

2,502,237 3,041,859 480,923 1,743,330

12,353,771 12,264,565 5,883,474 -

- - - -

- - - 19,930,643
 - - - 28,970,730

638,080 1,821,321 1,107,665 -

 Local Development Fund

Education, Culture
Housing and
& Sports/ Health, Nutrition & Social Services and
Community Economic Services Debt Services
Manpower Population Cotrol Social Welfare
Development
Development

- - - - - 238,237,044

- - - - - 20,757,729

- - - - - 2,778,394

- - - - - 6,549,299

- - - 3,179,045 - 910,060

- - - - 15,104,649 3,605,292

- - - - 9,180,971 4,196,204

- - - 1,125,105 734,250 -

- - - - 61,085 9,404,538

- - - - - -

- - - - - 11,024,356

- - - - - 14,050,773

- - - - 1,957,335 -

- - - - 7,299,527 -

- - - - 5,760,299 6,992,591

- - - 7,167,592 2,057,427 3,522,781

- - - - 4,107,621 18,148,039

- - - - 14,884,178 -

- - - - - -
- - - - - -

- - - - 2,549,054 2,928,986
 (13)

REMARKS
(In order /
For Rejection) FUND/CASH
20% IRA UTILIZATION RATE
Total Please provide explanation for BALANCE, END
flagged amounts regardless if it is
in order or for rejection

317,646,863 286,193,473 111% 2,904,462,410

pls validate if the actual

24,605,194 44,542,299 55% disbursements for LDF as of Q3 is 398,928,077
less than 20% of IRA

20,474,946 19,751,178 104% 89,431,918

pls validate if the actual

6,549,299 24,103,484 27% disbursements for LDF as of Q3 is 293,152,352
less than 20% of IRA
pls validate if the actual
4,089,105 12,097,201 34% disbursements for LDF as of Q3 is 58,384,552
less than 20% of IRA
pls validate if the actual
18,709,941 26,550,600 70% disbursements for LDF as of Q3 is 106,782,018
less than 20% of IRA
pls validate if the actual
13,377,175 33,532,226 40% disbursements for LDF as of Q3 is 113,741,311
less than 20% of IRA
pls validate if the actual
1,859,355 24,328,724 8% disbursements for LDF as of Q3 is 291,353,170
less than 20% of IRA
pls validate if the actual
9,488,673 18,109,408 52% disbursements for LDF as of Q3 is 40,341,059
less than 20% of IRA

13,908,443 13,461,080 103% 60,336,606

pls validate if the actual

11,024,356 26,510,082 42% disbursements for LDF as of Q3 is 98,343,729
less than 20% of IRA
pls validate if the actual
28,204,366 39,750,358 71% disbursements for LDF as of Q3 is 586,618,848
less than 20% of IRA
pls validate if the actual
1,957,335 21,711,350 9% disbursements for LDF as of Q3 is 97,951,117
less than 20% of IRA

Utilization rate is less that

7,377,017 17,658,985 42%
20% of IRA due to lack of 68,135,371
bidders and the projects are
still in procurement stage.

pls validate if the actual

12,752,890 18,801,385 68% disbursements for LDF as of Q3 is 170,616,639
less than 20% of IRA
pls validate if the actual
14,491,130 15,491,550 94% disbursements for LDF as of Q3 is 18,418,952
less than 20% of IRA
pls validate if the actual
22,255,660 28,220,650 79% disbursements for LDF as of Q3 is 195,041,664
less than 20% of IRA
pls validate if the actual
14,884,178 15,087,642 99% disbursements for LDF as of Q3 is 40,921,916
less than 20% of IRA

19,930,643 18,586,143 107% 145,087,139

28,970,730 27,100,215 107% 228,189,702

pls validate if the actual

5,478,040 27,437,167 20% disbursements for LDF as of Q3 is 163,991,306
less than 20% of IRA
 (14)
REMARKS
(In order /
For Rejection)
Please provide
explanation for
flagged amounts
regardless if it is in
order or for rejection

NO FLAGGED ITEM

In order