PRIOR CURRENT

FINANCIAL INDICATORS FORMULA

YEAR YEAR
TOTAL
REGULATORY OTHER
RECEIPTS INTERNAL SHARES
FEES SERVICE/ RECEIPTS
REAL PROPERTY FROM REVENUE FROM INTER LOCAL EXTRAORDINAR
1. TOTAL REVENUE Sum of TR TAX ON BUSINESS OTHER TAXES (PERMITS USER (OTHER
TAX (BASIC + SEF) ECONOMIC ALLOTMENT NATIONAL TRANSFER Y RECEIPTS
AND CHARGES GENERAL

y
ENTERPRISES (TOTAL) TAX
LICENSES) INCOME)
COLLECTION
(TR CURRENT - TOTAL
TOTAL REVENUE TOTAL REVENUE
2. REVENUE GROWTH TR PRIOR ) x 100 REVENUE
CURRENT PRIOR YEAR
/ TR PRIOR PRIOR YEAR

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LOCALLY REGULATORY
RECEIPTS
FEES SERVICE/
PER CAPITA LOCALLY SOURCED SOURCED REAL PROPERTY FROM
3. TAX ON BUSINESS OTHER TAXES (PERMITS USER POPULATION
REVENUE + SEF REVENUE / TAX (BASIC) ECONOMIC
AND CHARGES
POPULATION ENTERPRISES
LICENSES)
(LSR PER CAPITA
CURRENT - LSR PER CAPITA
PER CAPITA GROWTH IN LOCALLY
4. PER CAPITA LOCALLY SOURCED
SOURCED REVENUE (LSR) REVENUE
PRIOR) / LSR PER
CAPITA PRIOR

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% LOCALLY SOURCED REVENUES LOCALLY SOURCED
5. LSR/TR TOTAL REVENUE
TO TOTAL LGU REVENUE REVENUE

OTHER
TOTAL
REGULATORY RECEIPTS INTERNAL
RECEIPTS SHARES
ANNUAl REGULAR FEES SERVICE/ (OTHER REVENUE
% ANNUAL REGULAR INCOME TO REAL PROPERTY TAX ON FROM FROM TOTAL
6. ARI/TR INCOME SUM OF OTHER TAXES (PERMITS USER GENERAL ALLOTMENT
TOTAL REVENUE TAX ( BASIC) BUSINESS ECONOMIC NATIONAL REVENUE

G
SRS AND CHARGES INCOME) (CURRENT
ENTERPRISES TAX
LICENSES) INTEREST YEAR)
COLLECTION
INCOME
RATIO OF TOTAL REVENUE OFFICE
PS + MOOE LOCALLY
OPERATIONS COST (TROOC) TO PS + MOOE
7. AMOUNT/ LSR + SOURCED
LOCALLY SOURCED REVENUE + AMOUNT
SEF REVENUE + SEF
SEF
REAL PROPERTY TAX RPT COLLECTION REAL PROPERTY REAL PROPERTY
8.
ACCOMPLISHMENT RATE (RPTAR) / RPT TARGET TAX (BASIC + SEF) TAX TARGET

9.
TOTAL EXPENDITURES PER
CAPITA
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TOTAL
TOTAL
EXPENDITURES =
TOTAL CURRENT
OPERATING
POPULATION
EXPENDITURES/ EXPENDITURES + (SOURCED ; PSA)
POPULATION TOTAL NON
OPERATING
EXPENDITURES (GF
& SEF)
ACTUAL PS ANNUAL
PERSONAL SERVICES
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AMOUNT ( REGULAR INCOME
10. EXPENDITURES RATIO CODAL PS / ARI
CURRENT YEAR GF NEXT PRECEDING
(PSERC) && SEF) YEAR (SRS)
TOTAL PERSONAL SERVICES PS / TOTAL ACTUAL PS TOTAL
11.
EXPENDITURE RATIO (PSERT) EXPENDITURES AMOUNT EXPENDITURES
TOTAL DEBT SERVICE DS / TOTAL TOTAL
12. DEBT SERVICES
EXPENDITURE RATIO (DSER) EXPENDITURES EXPENDITURES
G

ECONOMIC
ECONOMIC SERVICES EE / TOTAL TOTAL
13. SERVICES
EXPENDITURE RATIO EXPENDITURES EXPENDITURES
EXPENDITURES
 DEBT SERVICE DEBT
ANNUAL
(FE) (INTEREST SERVICE (FE)
14. DEBT SERVICE RATIO (DSR) DS/ ARI DEBT SERVICES REGULAR
EXPENSE & (PRINCIPAL
INCOME
OTHER CHARGES) COST)

NET
GROSS

y
GROSS OPERATING SURPLUS (GF) DEBT SERVICE DEBT OPERATING
OPERATING GROSS OPERATING (FE) (INTEREST SERVICE (FE) INCOME/ DEBT
15. TO DEBT SERVICE RATIO (GF)
SURPLUS / DEBT SURPLUS/ DEFICIT EXPENSE & (PRINCIPAL (LOSS) FROM SERVICE
(GOSDSR) OTHER CHARGES) COST) CURRENT
SERVICE
OPERATIONS

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16. DEBT TO NET ASSET RATIO DS/ TA DEBT SERVICE TOTAL ASSETS
CAPITAL/
CAPITAL INVESTMENT CAPITAL/INVESTME
INVESTMENT
17. EXPENDITURES TO TOTAL NT EXPENDITURES TOTAL REVENUE
EXPENDITURES (GF)
REVENUES RATIO (CIETRR)
/TOTAL REVENUE
NET OPERATING SURPLUS TO NET OPERATING
INCOME/ (LOSS)
18. TOTAL LGU REVENUE RATIO NOSTRR/TR TOTAL REVENUE
FROM CURRENT
(NOSTRR) OPERATIONS
FINANCIAL

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UNCOMMITTED COMMITMENT
(AMOUNT
UNCOMMITTED CASH BALANCE TO CASH BALANCE / TOTAL
19. AVAILABLE FOR
LOCAL LGU EXPENDITURES RATIO TOTAL EXPENDITURES
APPORPRIATIONS/
EXPENDITURES OPERATIONS (GF &
SEF)
TOTAL SOCIAL

G
SERVICES TOTAL SOCIAL
SOCIAL SERVICES EXPENDITURE TOTAL
20. EXPENDITURES X SERVICES
RATIO (SSER) EXPENDITURES
100 / TOTAL EXPENDITURES
EXPENDITURES

ch
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G