Annual Budget 2015

LAL-LO WATER DISTRICT
Municipal Compound, Centro, Lal-lo, Cagayan

BUDGET APPROPRIATED REQUEST
For the Budger Calendar Year 2015
Account No.: 701 - 05
Account Name: PUMPING EXPENSE - PUMPING LABOR
APPROPRIATED LAST YEAR 2014
P
674,172.00
APPROPRIATED CURRENT YEAR 2015
EXPENDED First nine months 2014

P
481,361.00
268,344.00
268,344.00
THIS 12 Months - 2015 ANTICIPATED

EXPENDITURES
P
268,344.00
JUSTIFICATION:
2 Employee (11,181.00 x 1 x 12 months) .
Division Requesting:
Recommented by:
ENGR. JOSE JACOB S. MEDINACELI
General Manager
Page 1 of 116
TOTAL AMOUNT OF REQUEST

P
268,344.00
RECOMMENDED APPROPRIATION
P
268,344.00
By Board Action:
Per Board Resolution # _____ Dated: ______________________
APPROVED APPROPRIATION:
REYNOLD P. BALATICO
BOD Chairman
Page 2 of 116
268,344.00

Account Name: PUMPING EXPENSE - PUMPING LABOR (OTHERS)
P

P
648,000.00
Salary of 6 Job Order pump operator 300.00 x 30 days x 6 x 12 mo. P
648,000.00

EXPENDITURES
P
648,000.00
JUSTIFICATION:
Recommented by:

P
Page 3 of 116
648,000.00
General Manager
By Board Action:
648,000.00
REYNOLD P. BALATICO
648,000.00
BOD Chairman
Account Name: CUSTOMER ACCOUNT EXPENSE - METER READING
P
199,776.00

P
134,853.00
289,224.00
155,052.00
134,172.00
289,224.00
JUSTIFICATION:
Salary ( 12,921.00 x 12 months)
Salary of additional meter reader ( 11,181.00 x 12 months).
Page 4 of 116

EXPENDITURES
P
289,224.00
Recommented by:
General Manager
By Board Action:

P
289,224.00
P
289,224.00
REYNOLD P. BALATICO
289,224.00
BOD Chairman
Account Name: CUSTOMER ACCT. EXPENSE-CUST. RECORDS & COLLECTION
P
179,172.00

P
134,379.00
313,344.00
179,172.00
134,172.00
313,344.00
JUSTIFICATION:
Salary (14,931.00 x 12 months) ..

Salary (11,181.00 x 12 months) ..
TOTAL
Page 5 of 116

EXPENDITURES
P
313,344.00
Recommented by:
General Manager
By Board Action:

P
313,344.00
P
313,344.00
REYNOLD P. BALATICO
313,344.00
BOD Chairman
Account Name: ADMINISTRATIVE AND GENERAL SALARIES
P
1,311,684.00

P
975,414.64
1,311,684.00
Page 6 of 116

EXPENDITURES
P
1,311,684.00
JUSTIFICATION:
Salary:
General Manager.
Senior Accounting Processor A..
Cashier D ..
Clerk Processor C
Water Resources Facilites Operator C (Plumber)
49,750.00 x 12 months
19,940.00 x 12 months
17,255.00 x 12 months
11,181.00 x 12 months
11,181.00 x 12 months
TOTAL
Recommented by:
General Manager
By Board Action:
597,000.00
239,280.00
207,060.00
134,172.00
134,172.00
1,311,684.00

P
1,311,684.00
P
1,311,684.00
TEODORO R. COLLERA
BOD Chairman
Account No.: 707
Page 7 of 116
1,311,684.00
Account Name: PERSONEL ECONOMIC RELIEF ALLOWANCE (PERA)

P
96,000.00
71,818.25
JUSTIFICATION:
General Manager
Accounting Processor A
Cashier D
Utilities/Customer Asst.C
Water Facilities Operator B
Clerk Processor C
4 Water Facilities Operator C
TOTAL

P

EXPENDITURES
60,000.00
Monthly
500.00
500.00
500.00
500.00
500.00
500.00
2,000.00
Per Quarter
1,500.00
1,500.00
1,500.00
1,500.00
1,500.00
1,500.00
6,000.00
x4
x4
x4
x4
x4
x4
x4
Recommented by:
General Manager
By Board Action:
60,000.00
Per Year
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
24,000.00
60,000.00

P
60,000.00
P
60,000.00
REYNOLD P. BALATICO
BOD Chairman
Page 8 of 116
60,000.00

Account No.: 708
Account Name: ADDITIONAL COMPENSATION (ADCOM)
P
96,000.00
70,272.71
JUSTIFICATION:
General Manager
Cashier D
Utilities/Customer Asst. C
Water Facilities Operator B
Clerk Processor C
4 Water Facilities Operator C
TOTAL

P

EXPENDITURES
180,000.00
Monthly
1,500.00
1,500.00
1,500.00
1,500.00
1,500.00
1,500.00
6,000.00
Per Quarter
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
4,500.00
18,000.00
x4
x4
x4
x4
x4
x4
x4
Recommented by:
General Manager
Page 9 of 116
180,000.00
Per Year / Total
18,000.00
18,000.00
18,000.00
18,000.00
18,000.00
18,000.00
72,000.00
180,000.00

P
180,000.00
P
180,000.00
By Board Action:
REYNOLD P. BALATICO
180,000.00
BOD Chairman
Account No.: 710
Account Name: REPRESENTATION ALLOWANCE (RA)
P
60,000.00

P
45,000.00

EXPENDITURES
60,000.00
60,000.00
TOTAL
60,000.00
JUSTIFICATION:
Representation Allowance of the General Manager .
1st quarter
2nd quarter
15,000.00
5,000.00 / month
3rd quarter
15,000.00
15,000.00
Page 10 of 116
4th quarter
15,000.00
Recommented by:
General Manager
By Board Action:

P
60,000.00
P
60,000.00
REYNOLD P. BALATICO
60,000.00
BOD Chairman
Account No.: 711
Account Name: TRANSPORTATION ALLOWANCE
P
60,000.00

P
45,000.00
60,000.00
JUSTIFICATION:
Representation Allowance of the General Manager .
5,000.00 / month
Page 11 of 116

EXPENDITURES
P
60,000.00
1st quarter
2nd quarter
15,000.00
3rd quarter
15,000.00
15,000.00
Recommented by:
General Manager
By Board Action:
4th quarter
15,000.00
TOTAL
60,000.00

P
60,000.00
P
60,000.00
REYNOLD P. BALATICO
60,000.00
BOD Chairman
Account No.: 712
Account Name: CLOTHING AND UNIFORM ALLOWANCE
P
40,000.00

P
40,000.00
40,000.00
JUSTIFICATION:
Page 12 of 116

EXPENDITURES
P
40,000.00
Clothing / uniform allowance (8 x 5,000.00)
40,000.00
Recommented by:
General Manager
By Board Action:

P
40,000.00
P
40,000.00
REYNOLD P. BALATICO
BOD Chairman
Account No.: 713
Account Name: HONORARIA (DIRECTOR'S FEE & REMUNERATION
Page 13 of 116
40,000.00

P
214,272.00

P
139,104.00
214,272.00

EXPENDITURES
P
214,272.00
Per Diems .....................................

1,440.00 x 2 meetings = 2,880.00 per Director x 12 months x 5 Directors...................................................... P
Chairman (2,880.00 x 12 months = 34,560.00 x 20% + 6,912.00) .
172,800.00
41,472.00
TOTAL
214,272.00
JUSTIFICATION:
Recommented by:
General Manager
By Board Action:

P
214,272.00
P
214,272.00
REYNOLD P. BALATICO
BOD Chairman
Page 14 of 116
214,272.00

Account No.: 714
Account Name: YEAR - END BONUS
P
148,340.00

P
74,160.00
170,702.00

EXPENDITURES
P
170,702.00
49,750.00
19,940.00
17,255.00
14,931.00
12,921.00
11,181.00
11,181.00
33,543.00
170,702.00
JUSTIFICATION:
Year End Bonus
General Manager
Cashier D
Utilities/Customer Asst.C
Water Resource Facilities Operator B
Clerk Processor C
Water Resource Facilities Operator C (Plumber)
3 Water Resource Facilities Operator C (Pump Operator)
TOTAL
Recommented by:
General Manager
Page 15 of 116

P
170,702.00
P
170,702.00
By Board Action:
REYNOLD P. BALATICO
170,702.00
BOD Chairman
Account No.: 719
Account Name: OTHER BONUSES AND ALLOWANCES
P
300,000.00

P
30,000.00
322,400.00
16,000.00
10,000.00
40,000.00
40,000.00
105,000.00
25,000.00
86,400.00
322,400.00
JUSTIFICATION:
Productivity Pay @ 2,000.00 each (8 Employees)

Loyalty Pay @ 10,000.00 each (1 Employee)
Performance Enchancement Incentive @ 5,000.00 (8 Employees)
Cash Gift @ 5,000.00 each (8 Employees)
Performance based bonus @ 15,000.00 each ( 7 Employees)
Performance based bonus @ 25,000.00 each ( 1 Employee)
Performance based bonus of BOD @ 2,880 x 12 x 5 /2)
TOTAL
Page 16 of 116

EXPENDITURES
P
322,400.00
Recommented by:
General Manager
By Board Action:

P
322,400.00
P
322,400.00
REYNOLD P. BALATICO
322,400.00
BOD Chairman
Account No.: 721
Account Name: LIFE & RETIREMENT INSURANCE CONTRIBUTION
P
197,508.96

P
132,031.08
JUSTIFICATION:
Permiums & retirement - Emplyer Share:
Total salaries / month 181,883.00 x 12% x 12 months ..
261,911.52
261,911.52
Page 17 of 116

EXPENDITURES
P
261,911.52
Recommented by:
General Manager
By Board Action:

P
261,911.52
P
261,911.52
REYNOLD P. BALATICO
261,911.52
BOD Chairman
Account No.: 722
Account Name: PAG - IBIG CONTRIBUTIONS
P
9,600.00

P
7,200.00
12,000.00
JUSTIFICATION:
Page 18 of 116

EXPENDITURES
P
12,000.00
Pag - Ibig Contribution - Employer's Share

10 x 100 x 12 months ..
12,000.00
Recommented by:
General Manager
By Board Action:

P
12,000.00
P
12,000.00
REYNOLD P. BALATICO
12,000.00
BOD Chairman
Account No.: 723
Account Name: PHILHEALTH CONTRIBUTIONS

Page 19 of 116

EXPENDITURES

P
19,500.00

P
24,450.00
JUSTIFICATION:
Medicare Contribution Employer's Share
General Manager [ 49,750.00 ( 437.50 x 12 months)].
P
Senior Acctg. Processor A. [19,940.00 (237.50 x 12 months)].
Cashier D [17,255.00 (212.50 x 12 months)]
Customer Service Asst. C [14,931.00 (175.00 x 12months)].
Water Resources Facilities Operator B [12,921.00 (150.00 x 12 months)]
Clerk Processor C [11,181.00 (137.50 x 12 months)]
5 Water Resources Facilities Operator C [11,181.00 (137.50 x 5 x 12 months]
TOTAL
P
5,250.00
2,850.00
2,550.00
2,100.00
1,800.00
1,650.00
8,250.00
24,450.00
14,625.00
Recommented by:
General Manager
By Board Action:

EXPENDITURES
P
24,450.00

P
24,450.00
P
24,450.00
REYNOLD P. BALATICO
BOD Chairman
Page 20 of 116
24,450.00

Account No.: 724
Account Name: ECC CONTRIBUTIONS
P
8,400.00

P
5,100.00
8,400.00
8,400.00
THIS 12 MONTHS - 2015

ANTICIPATED EXPENDITURES
P
8,400.00
JUSTIFICATION:
Employer Compensation Contribution:
7 @ 100/mo x 12 months
Recommented by:
General Manager
By Board Action:

P
8,400.00
P
8,400.00
Page 21 of 116
REYNOLD P. BALATICO
8,400.00
BOD Chairman
Account No.: 737
Account Name: VACATION AND SICK LEAVE BENEFITS
P
104,680.26

P
43,970.28
JUSTIFICATION:
MONETIZATION:
Jose Jacob S. Medinaceli (49,750.00 x 25 days x .0478087).
Gloria C. Domingo (19,940.00 x 20 days x .0478087)..
Ronie L. Metilla (12,921.00 x 20 days x .0478087)
Rachelle R. Sales (17,255.00 x 15 days x .0478087)..
George I. Colosaga (14,931.00 x 10 days x .0478087)
Emelyn I. Israel (11,181.00 x 10 days x .0478087)..
Rolio C. Ragat (11,181.00 x 10 days x .0478087)..
Virgilio P. Milabao (11,181.00 x 10 days x .0478087)..
TOTAL
126,431.78
59,462.07
19,066.11
12,354.72
12,374.09
7,138.32
5,345.49
5,345.49
5,345.49
126,431.78
Page 22 of 116

P
126,431.78
Recommented by:
General Manager
By Board Action:

P
126,431.78
P
126,431.78
REYNOLD P. BALATICO
126,431.78
BOD Chairman
Account No.: 749
Account Name: OTHER PERSONNEL BENEFITS (OVERTIME PAY)
P
50,725.08 P

31,541.99 P
62,922.60
JUSTIFICATION:
Overtime and Holiday Pay includes compensation arising from overtime
and holiday work in connection with general administration of the district's
operation
906.36 x 12 months x 2 days
587.32 x 2 days x 12 months
508.23 x 12 months x 3 days
784.32 x 6 months
STAFF
21,752.64
14,095.68
18,296.28
4,705.92
Page 23 of 116

P
62,922.60
STAFF
678.68 x 6 months
TOTAL
4,072.08
62,922.60
Recommented by:
General Manager
By Board Action:

P
62,922.60
P
62,922.60
REYNOLD P. BALATICO
62,922.60
BOD Chairman
Account No.: 751
Account Name: OFFICE SUPPLIES EXPENSE
P
74,260.00

P
36,284.50
84,740.00
JUSTIFICATION:
Office Supplies and other expenses including Clinic , cleaning materials
Page 24 of 116

P
84,740.00
books (with APP)
84,740.00
Recommented by:
General Manager
By Board Action:

P
84,740.00
P
84,740.00
REYNOLD P. BALATICO
84,740.00
BOD Chairman
Account No.: 757
Account Name: FUEL, OIL AND LUBRICANTS EXPENSE

Page 25 of 116


P
59,760.00

P
33,582.90
50,400.00
Change oil ( 1lt. @ 300.00 x 12 months)

Fuel (3 lt./day @ 50.00 x 26 days x 12 months) .
3,600.00
46,800.00
TOTAL
50,400.00

P
50,400.00
JUSTIFICATION:
Recommented by:
General Manager
By Board Action:

P
50,400.00
P
50,400.00
REYNOLD P. BALATICO
BOD Chairman
Page 26 of 116
50,400.00

Account No.: 766
Account Name: TRAVEL EXPENSES
P
133,000.00

P
69,163.00
170,000.00
120,000.00
50,000.00
170,000.00

P
170,000.00
JUSTIFICATION:
Traveling expenses & Per diem of Employees of Lal-lo Water Disitrict
10,000.00 x 12 months
10,000.00 x 5 (BOD)
Recommented by:
General Manager
By Board Action:
Page 27 of 116

P
170,000.00
P
170,000.00
REYNOLD P. BALATICO
170,000.00
BOD Chairman
Account No.: 767
Account Name: TRAINING AND SCHOLARSHIP EXPENSES
P
87,000.00

P
58,980.46
136,000.00
Eight (8) employees attending seminars (10,000.00 x 8)

BOD's attending seminar ( 10,000.00 x 5)
Civil Service regular meeting (500 x 12 months)
80,000.00
50,000.00
6,000.00
TOTAL
136,000.00

P
JUSTIFICATION:
Recommented by:
Page 28 of 116
136,000.00
P
General Manager
136,000.00
P
By Board Action:
136,000.00
REYNOLD P. BALATICO
136,000.00
BOD Chairman
Account No.: 769
Account Name: ELECTRICITY (OFFICE)
P
48,000.00

P
29,026.14
48,000.00
48,000.00
JUSTIFICATION:
Light and Power for Office - Electricity (4,000.00 x 12 months)
Page 29 of 116

P
48,000.00
Recommented by:
General Manager
By Board Action:

P
48,000.00
P
48,000.00
REYNOLD P. BALATICO
48,000.00
BOD Chairman
Account No.: 772
Account Name: POSTAGE AND DELIVERIES
P
3,600.00

P
2,477.00
4,800.00
4,800.00
JUSTIFICATION:
Postage and Deliveries, telegram and other communication expense
400.00 x 12 months
Page 30 of 116

P
4,800.00
Recommented by:
General Manager
By Board Action:

P
4,800.00
P
4,800.00
REYNOLD P. BALATICO
4,800.00
BOD Chairman
Account No.: 774
Account Name: TELEPHONE EXPENSE - MOBILE
Page 31 of 116

18,000.00
12,597.00
21,600.00
21,600.00
21,600.00
JUSTIFICATION:
Load Allowance for the LWD Employees (1,800.00 x 12 mos.)
Recommented by:
General Manager
By Board Action:

P
21,600.00
P
21,600.00
REYNOLD P. BALATICO
BOD Chairman
Page 32 of 116
21,600.00
Account No.: 775

Account Name: INTERNET EXPENSES
P
4,800.00

P
2,874.00
2,400.00
2,400.00

P
2,400.00
JUSTIFICATION:
Internet Expense (200.00 x 12 months)
Recommented by:
General Manager
By Board Action:

P
2,400.00
P
2,400.00
REYNOLD P. BALATICO
Page 33 of 116
2,400.00
BOD Chairman
Account No.: 777
Account Name: PRINTING EXPENSES
P
84,950.00

P
4,311.00
50,800.00
9,600.00
33,000.00
8,200.00
50,800.00

P
50,800.00
JUSTIFICATION:
Printing Expense (Photocopy of documents & forms of LWD) 800.00 x 12 mo.

Printing of calendar (22.00 x 1500 concessionaires)
(41.00 x 200 concessionaires)
Recommented by:

P
Page 34 of 116
50,800.00

General Manager
P
By Board Action:
50,800.00
REYNOLD P. BALATICO
50,800.00
BOD Chairman
Account No.: 778
Account Name: ADVERTISING,PROMOTIONAL & MARKETING EXPENSES
P
25,000.00

P
20,246.00
25,000.00
25,000.00
JUSTIFICATION:
For snacks to be serve to consumers during meeting in Barangays,
sponsoring during Town Fiesta and others
Page 35 of 116

P
25,000.00
Recommented by:
General Manager
By Board Action:

P
25,000.00
P
25,000.00
REYNOLD P. BALATICO
25,000.00
BOD Chairman
Account No.: 779
Account Name: TAXES, DUTIES AND LICENSES
P
180,000.00

P
132,119.70
192,000.00
JUSTIFICATION:
Taxes and licenses Corporate Income tax / Franchise Tax
700,000.00 x 2% x 12 months
other taxes paid by the district
P
168,000.00
24,000.00
Page 36 of 116

P
192,000.00
TOTAL
192,000.00
Recommented by:
General Manager
By Board Action:

P
192,000.00
P
192,000.00
REYNOLD P. BALATICO
192,000.00
BOD Chairman
Account No.: 782
Account Name: REPRESENTATION EXPENSES
P
59,200.00

P
28,895.00
74,000.00
Page 37 of 116

P
74,000.00
JUSTIFICATION:
BOD Snacks ( 1,000.00/meeting x 2 x 12 months)
Visitors, management other executive for special meetings or conference
24,000.00
50,000.00
74,000.00
Recommented by:
General Manager
By Board Action:

P
74,000.00
P
74,000.00
REYNOLD P. BALATICO
BOD Chairman
Page 38 of 116
74,000.00
Account No.: 788

Account Name: RESEARCH, EXPLORATION & DEVELOPMENT EXPENSE
P

P
2,706.20

P
JUSTIFICATION:
Recommented by:
General Manager
By Board Action:

P
P
REYNOLD P. BALATICO
BOD Chairman
Page 39 of 116

Account Name: FUEL FOR POWER PRODUCTION
P
108,000.00

P
80,813.39
108,000.00
108,000.00

P
108,000.00
JUSTIFICATION:
Operation expense for fuel of the generator set at Pumphouse # 2,3,4, 5
9,000.00 x 12 months
Recommented by:

P
Page 40 of 116
108,000.00
General Manager
By Board Action:
108,000.00
REYNOLD P. BALATICO
108,000.00
BOD Chairman
Account Name: POWER/FUEL PURCHASED FOR PUMPING
P
1,572,000.00

P
919,229.49
1,524,000.00
540,000.00
384,000.00
180,000.00
420,000.00
1,524,000.00
JUSTIFICATION:
Power/Electricity
Well # 2 (45,000.00 x 12 months
Well # 3 (32,000.00 x 12 months)
Well # 4 (15,000.00 x 12 moths)
Well # 5 (35,000.00 x 12 moths)
TOTAL
Page 41 of 116

P
1,524,000.00
Recommented by:
General Manager
By Board Action:

P
1,524,000.00
P
1,524,000.00
REYNOLD P. BALATICO
1,524,000.00
BOD Chairman
Account No.: 792-08
Account Name: WATER TREATMENT OPERATION EXPENSE
P
30,000.00

P
22,137.75
88,200.00
57,600.00
JUSTIFICATION:
Labor in cleaning sand filtration:
300.00 x 8 x 12mo. @ 2 laborers
Labor in cleaning sedimentation chamber:
300.00 x 4 x 12 @ 1 laborer
14,400.00
Page 42 of 116

P
88,200.00
Gasoline for cleaning sand filtration/sedimentation chamber:

27ltrs/mo @ 50.00 x 12 mo.
16,200.00
88,200.00
Recommented by:
General Manager
By Board Action:

P
88,200.00
P
88,200.00
REYNOLD P. BALATICO
88,200.00
BOD Chairman
Account Name: CHEMICAL, FILTERING & LABORATORY SUPPLIES EXPENSES
P
96,800.00

P
76,671.20
338,400.00
Page 43 of 116

P
338,400.00
JUSTIFICATION:
Chlorine used for 4 wells (60kls/mo @ 170.00 x 12mos.)
Water testing (Annual Chemical/ Metal Analysis) 3,000.00 x 4 wells
Water Test (Bacti test) 600.00 x 4 x 12 months
Poly Aluminum Chloride for surface water (180kls/mo @ 70.00 x 12mos)
Quarterly Pesticide Test (6,000.00 x 4)
122,400.00
12,000.00
28,800.00
151,200.00
24,000.00
338,400.00
Recommented by:
General Manager
By Board Action:

P
338,400.00
P
338,400.00
REYNOLD P. BALATICO
BOD Chairman
Account No.: 796
Page 44 of 116
338,400.00
Account Name: MEMBERSHIP DUES & CONTRIBUTION TO ORGANIZATION

P
19,000.00

P
7,687.00
19,000.00
10,000.00
4,500.00
4,500.00
19,000.00

P
19,000.00
JUSTIFICATION:
Payment of annual membership to PAWD & CAVAWAD
and General Assembly Meeting
PAWD Annual Dues 1,500 x 3.00
concessionaires
CAVAWAD Annual Dues 1,500 x 2
concessionaires
TOTAL
Recommented by:
General Manager
By Board Action:

P
19,000.00
P
19,000.00
REYNOLD P. BALATICO
BOD Chairman
Page 45 of 116
19,000.00

Account No.: 797
Account Name: CULTURAL AND ATHLETIC EXPENSES
P
50,000.00

P
24,385.00
50,000.00
Team Building/ Lakbay Aral - Human Resource Development

and other expenses for social obligation
50,000.00
TOTAL
50,000.00

P
50,000.00
JUSTIFICATION:
Recommented by:
General Manager
Page 46 of 116

P
50,000.00
P
50,000.00
By Board Action:
REYNOLD P. BALATICO
50,000.00
BOD Chairman
Account Name: MAINTENANCE OF WELLS
P
71,000.00

P
160.00
55,000.00
cost chlorine dioxide to disinfect the wells

Materials and labor for maintenance of 4 wells
50,000.00
5,000.00
TOTAL
55,000.00
JUSTIFICATION:
Page 47 of 116

P
55,000.00
Recommented by:
General Manager
By Board Action:

P
55,000.00
P
55,000.00
REYNOLD P. BALATICO
55,000.00
BOD Chairman
Account Name: MAINTENANCE OF RESERVOIRS AND TANKS
P
124,725.00

P
121,604.50
50,000.00
JUSTIFICATION:
Materials and labor for re-painting of reservior and tanks (Centro )
TOTAL
50,000.00
50,000.00
Page 48 of 116

P
50,000.00
Recommented by:
General Manager
By Board Action:

P
50,000.00
P
50,000.00
REYNOLD P. BALATICO
50,000.00
BOD Chairman
Account Name: MAINT.OF TRANSMISSION & DISTRIBUTION MAINS
P
60,000.00

P
54,677.82
20,000.00
JUSTIFICATION:
Page 49 of 116

P
20,000.00
Materials and Labor for maintenance of tranmission and distribution lines
20,000.00
Re-allignment of Main Distribution Line
Recommented by:
General Manager
By Board Action:

P
20,000.00
P
20,000.00
REYNOLD P. BALATICO
BOD Chairman
Account No.: 803-11
Account Name: MAINTENANCE OF SERVICES
Page 50 of 116
20,000.00

P
54,000.00

P
38,731.36
60,000.00
60,000.00

P
60,000.00
JUSTIFICATION:
Materials and labor for maintenance of services such as leak repair from
meter to mainline
labor 5days x 300.00 x 2 x 12 = 36,000.00
Materials 400.00 @ 5 connection x 12 = 24,000.00
Recommented by:
General Manager
By Board Action:

P
60,000.00
P
60,000.00
REYNOLD P. BALATICO
BOD Chairman
Page 51 of 116
60,000.00

Account Name: MAINTENANCE OF METERS
P
10,000.00

P
4,032.10
65,000.00
65,000.00
THIS 12 MONTHS - 2015 ANTICIPATED

EXPENDITURES
P
65,000.00
JUSTIFICATION:
Materials and labor for maintenance of meters, it includes replacement
of meter (50pcs water meter x 1,000 ) = 50,000.00
(300.00 x 15days) = 15,000.00
Recommented by:
General Manager
Page 52 of 116

P
65,000.00
P
65,000.00
By Board Action:
REYNOLD P. BALATICO
65,000.00
BOD Chairman
Account Name: MAINTENANCE OF HYDRANTS
P
3,000.00

P
3,000.00
3,000.00
JUSTIFICATION:
Materials and labor for maintenance of hydrants
Page 53 of 116

P
3,000.00
Recommented by:
General Manager
By Board Action:

P
3,000.00
P
3,000.00
REYNOLD P. BALATICO
3,000.00
BOD Chairman
Account Name: MAINT.OF PUMPING PLANT STRUCTURES & IMP.
P
18,000.00

P
11,757.00
60,000.00
15,000.00
15,000.00
15,000.00
15,000.00
60,000.00
JUSTIFICATION:
Materials and labor for the maintenance of structure and Improvement PH#2
Materials and labor for the maintenance of structure and Improvement PH# 3
TOTAL
Page 54 of 116

P
60,000.00
Recommented by:
General Manager
By Board Action:

P
60,000.00
P
60,000.00
REYNOLD P. BALATICO
60,000.00
BOD Chairman
Account Name: MAINT.OF WATER TREATMENT STRUCTURE & IMP.
P
10,000.00

P
16,141.95
20,000.00
JUSTIFICATION:
Page 55 of 116

P
20,000.00
Materials and labor for the maintenance of water treatment plant
20,000.00
Recommented by:
General Manager
By Board Action:

P
20,000.00
P
20,000.00
REYNOLD P. BALATICO
20,000.00
BOD Chairman
Account Name: MAINT.OF TRANS. & DIST. STRUCTURE & IMP.

Page 56 of 116


P

P
6,365.00
10,000.00
10,000.00

P
10,000.00
JUSTIFICATION:
Materials and labor for the maint.of transmission & dist. Structure &imp
Recommented by:
General Manager
By Board Action:

P
10,000.00
P
10,000.00
REYNOLD P. BALATICO
BOD Chairman
Page 57 of 116
10,000.00

Account Name: MAINT.OF GEN.ADMIN. STRUCTURES & IMPROVEMENT(OFFICE)
P
15,000.00

P
11,158.00
15,000.00
15,000.00

P
15,000.00
JUSTIFICATION:
Maintenance of General plant includes laborlabor
of cost
andmaterials
cost of materials
used
and expenses incurred in the maintenance of property (such as office bldg.)
Recommented by:
General Manager
By Board Action:

P
15,000.00
P
15,000.00
Page 58 of 116
REYNOLD P. BALATICO
15,000.00
BOD Chairman
Account No.: 807
Account Name: REPAIRS & MAINTENANCE - OFFICE EQUIPMENT
P
6,000.00

P
2,800.00
6,000.00
6,000.00
JUSTIFICATION:
Cost of materials/labor & other expenses incurred for the repair of

office equipment
Page 59 of 116

P
6,000.00
Recommented by:
General Manager
By Board Action:

P
6,000.00
P
6,000.00
REYNOLD P. BALATICO
6,000.00
BOD Chairman
Account No.: 814
Account Name: REPAIRS & MAINTENANCE - LAND TRANSPORT EQUIPMENT
P
15,000.00

P
8,493.00
20,000.00
20,000.00
JUSTIFICATION:
Maintenance of tires (rear , front & side wheel and others (900/pcs )
paintings & upholstery of the districts service vehicle.
Page 60 of 116

P
20,000.00
Recommented by:
General Manager
By Board Action:

P
20,000.00
P
20,000.00
REYNOLD P. BALATICO
20,000.00
BOD Chairman
Account Name: REPAIRS & MAINTENANCE - POWER PRODUCTION EQUIPT.
P
15,000.00

P
12,870.00
20,000.00
JUSTIFICATION:
Repairs and maintenance inculudes labor / cost of materials for the
Page 61 of 116

P
20,000.00
generator in 3 pumping station at Magapit
20,000.00
Recommented by:
General Manager
By Board Action:

P
20,000.00
P
20,000.00
REYNOLD P. BALTICO
20,000.00
BOD Chairman
Account Name: REPAIRS & MAINTENANCE - PUMPING EQUIPMENT

Page 62 of 116


P
40,000.00

P
36,558.50
20,000.00
20,000.00

P
20,000.00
JUSTIFICATION:
Repairs and maintenance inculudes labor / cost of materials for
the pumping equipments
Recommented by:
General Manager
By Board Action:

P
20,000.00
P
20,000.00
REYNOLD P. BALATICO
BOD Chairman
Page 63 of 116
20,000.00

Account Name: REPAIRS & MAINTENANCE - WATER TREATMENT EQUIPT.
P
8,000.00

P
5,403.00
10,000.00
10,000.00

P
10,000.00
JUSTIFICATION:
Repairs and maintenance inculudes labor / cost of materials
for the chlorinator
Recommented by:
General Manager
By Board Action:

P
10,000.00
P
10,000.00
Page 64 of 116
TEODORO R. COLLERA
10,000.00
BOD Chairman
Account No.: 841
Account Name: DONATIONS
P
8,000.00

P
5,750.00
10,000.00
10,000.00

P
JUSTIFICATION:
Donations for charitable, religious and other contribution
Recommented by:
Page 65 of 116
10,000.00
P
General Manager
10,000.00
P
By Board Action:
10,000.00
REYNOLD P. BALATICO
10,000.00
BOD Chairman
Account No.: 842
Account Name: LEGAL SERVICES
P
2,000.00

P
200.00
2,000.00
2,000.00
JUSTIFICATION:
Notarization of various documents for the operation of the district
Page 66 of 116

EXPENDITURES
P
2,000.00
Recommented by:
General Manager
By Board Action:

P
2,000.00
P
2,000.00
REYNOLD P. BALATICO
2,000.00
BOD Chairman
Account No.: 843
Account Name: AUDITING SERVICES
P
30,000.00

P
50,000.00
50,000.00
JUSTIFICATION:
Auditing fee ( COA)
Page 67 of 116

EXPENDITURES
P
50,000.00
Recommented by:
General Manager
By Board Action:

P
50,000.00
P
50,000.00
REYNOLD P. BALATICO
50,000.00
BOD Chairman
Account No.: 845
Account Name: GENERAL /JANITORIAL SERVICES
Page 68 of 116

EXPENDITURES
3,000.00
1,540.00
3,000.00
3,000.00
3,000.00
JUSTIFICATION:
Outside service /works 250.00 x 12 months
Recommented by:
General Manager
By Board Action:

P
3,000.00
P
3,000.00
REYNOLD P. BALTICO
BOD Chairman
Page 69 of 116
3,000.00
Account No.: 903

Account Name: DEPRECIATION - PLANT (UPIS)
P
1,008,000.00

P
727,890.39
1,020,000.00
1,020,000.00

EXPENDITURES
P
1,020,000.00
JUSTIFICATION:
Average monthly depreciation (PLANT-UPIS)

85,000.00 x 12 months
Recommented by:
General Manager
By Board Action:

P
1,020,000.00
P
1,020,000.00
REYNOLD P. BALATICO
Page 70 of 116
1,020,000.00
BOD Chairman
Account No.: 904
Account Name: DEPRECIATION - BLDG. & OTHER STRUCTURES
P
96,000.00

P
69,479.16
99,600.00
99,600.00

EXPENDITURES
P
99,600.00
JUSTIFICATION:
Average monthly depreciation (Bldg. & other structures)
8,300.00 x 12months
Recommented by:

P
Page 71 of 116
99,600.00

General Manager
P
By Board Action:
99,600.00
REYNOLD P. BALATICO
99,600.00
BOD Chairman
Account No.: 907
Account Name: DEPRECIATION - OFFICE EQUIPMENT
P
25,200.00

P
19,047.54
26,400.00
26,400.00
JUSTIFICATION:
Average monthly depreciation (Office Equipment)
2,200.00 x 12 months
Page 72 of 116

EXPENDITURES
P
26,400.00
Recommented by:
General Manager
By Board Action:

P
26,400.00
P
26,400.00
REYNOLD P. BALATICO
26,400.00
BOD Chairman
Account No.: 914
Account Name: DEPRECIATION - LAND TRANSPORT EQUIPMEMT
P
13,200.00

P
9,809.28
13,200.00
13,200.00
JUSTIFICATION:
Average monthly depreciation (Land Transport Equipment)
1,100.00 x 12 months
Page 73 of 116

EXPENDITURES
P
13,200.00
Recommented by:
General Manager
By Board Action:

P
13,200.00
P
13,200.00
REYNOLD P. BALATICO
13,200.00
BOD Chairman
Account No.: 925
Account Name: DEPRECIATION - OTHER MACHINERY & EQUIPMENT
P
492,000.00

P
354,703.73
492,000.00
Page 74 of 116

EXPENDITURES
P
492,000.00
JUSTIFICATION:
Average monthly depreciation (other machinery & equipment)
41,000.00 x 12months
492,000.00
Recommented by:
General Manager
By Board Action:

P
492,000.00
P
492,000.00
REYNOLD P. BALATICO
BOD Chairman
Page 75 of 116
492,000.00
Account No.: 926

Account Name: DEPRECIATION - FURNITURE AND FIXTURES
P
6,000.00

P
4,357.06
6,000.00
6,000.00

EXPENDITURES
P
6,000.00
JUSTIFICATION:
Average monthly depreciation (Furnitures and Fixtures)
500.00 x 12 months
Recommented by:
General Manager
By Board Action:

P
6,000.00
P
6,000.00
TEODORO R. COLLERA
BOD Chairman
Page 76 of 116
6,000.00

Account No.: 991
Account Name: BANK CHARGES
P
1,800.00

P
1,800.00
1,800.00

EXPENDITURES
P
1,800.00
JUSTIFICATION:
Bank Statement/Snapshot for bank reconcillation
150.00 x 12 months
Recommented by:

P
Page 77 of 116
1,800.00
General Manager
By Board Action:
1,800.00
REYNOLD P. BALATICO
1,800.00
BOD Chairman
Account No.: 826
Account Name: REPIARS AND MAINTENANCE - FURNITURES & FIXTURES
P

P
295.00 P
THIS 12 MONTHS - 2014 ANTICIPATED

EXPENDITURES
P
JUSTIFICATION:
Page 78 of 116
Recommented by:

P
General Manager
P
By Board Action:
TEODORO R. COLLERA
BOD Chairman
P

P
THIS 12 MONTHS 0 2013 ANTICIPATED

EXPENDITURES
P
JUSTIFICATION:
Page 79 of 116
Recommented by:

P
General Manager
P
By Board Action:
TEODORO R. COLLERA
BOD Chairman
P

P

EXPENDITURES
P
Page 80 of 116
JUSTIFICATION:
Recommented by:

P
General Manager
P
By Board Action:
TEODORO R. COLLERA
BOD Chairman
Page 81 of 116

P

P

EXPENDITURES
P
JUSTIFICATION:
Recommented by:

P
General Manager
By Board Action:
P
TEODORO R. COLLERA
BOD Chairman
Page 82 of 116

P

P

EXPENDITURES
P
JUSTIFICATION:
Recommented by:

P
General Manager
Page 83 of 116
P
By Board Action:
TEODORO R. COLLERA
BOD Chairman
P

P

EXPENDITURES
P
JUSTIFICATION:
Page 84 of 116
Recommented by:

P
General Manager
P
By Board Action:
TEODORO R. COLLERA
BOD Chairman
P

P

EXPENDITURES
P
JUSTIFICATION:
Page 85 of 116
Recommented by:

P
General Manager
P
By Board Action:
TEODORO R. COLLERA
BOD Chairman
P

P

EXPENDITURES
P
JUSTIFICATION:
Page 86 of 116
Recommented by:

P
General Manager
P
By Board Action:
TEODORO R. COLLERA
BOD Chairman
Page 87 of 116

P

P

EXPENDITURES
P
JUSTIFICATION:
Recommented by:

P
General Manager
By Board Action:
P
TEODORO R. COLLERA
BOD Chairman
Page 88 of 116

P

P

EXPENDITURES
P
JUSTIFICATION:
Recommented by:

P
General Manager
Page 89 of 116
P
By Board Action:
TEODORO R. COLLERA
BOD Chairman
P

P

EXPENDITURES
P
JUSTIFICATION:
Page 90 of 116
Recommented by:

P
General Manager
P
By Board Action:
TEODORO R. COLLERA
BOD Chairman
P

P

EXPENDITURES
P
JUSTIFICATION:
Page 91 of 116
Recommented by:

P
General Manager
P
By Board Action:
TEODORO R. COLLERA
BOD Chairman
P

P

EXPENDITURES
P
JUSTIFICATION:
Page 92 of 116
Recommented by:

P
General Manager
P
By Board Action:
TEODORO R. COLLERA
BOD Chairman

Page 93 of 116

EXPENDITURES

P

P

EXPENDITURES
P
JUSTIFICATION:
Recommented by:

P
General Manager
By Board Action:
P
TEODORO R. COLLERA
BOD Chairman
Page 94 of 116

P

P

EXPENDITURES
P
JUSTIFICATION:
Recommented by:

P
General Manager
By Board Action:
P
Page 95 of 116
TEODORO R. COLLERA
BOD Chairman
P

P

EXPENDITURES
P
JUSTIFICATION:
Page 96 of 116
Recommented by:

P
General Manager
P
By Board Action:
TEODORO R. COLLERA
BOD Chairman
P

P

EXPENDITURES
P
JUSTIFICATION:
Page 97 of 116
Recommented by:

P
General Manager
By Board Action:
P
TEODORO R. COLLERA
BOD Chairman
Page 98 of 116

Municpal Compound, Centro, Lal-lo, Cagayan
PROJECTED REVENUE AND EXPENSE BUDGET
Budget Year 2015
ACCOUNTS
ACCT.NO
PREVIOUS BUDGET ESTIMATED ANNUAL

2014
BUDGET 2015
ACTUAL (9MOS)
Operating revenues:
Generation, Transmission & distribution Income (Water Sales)
Metered Sales
Unmetered Sales
Other Business and Service Income
Miscellaneous Service Revenue
Fines and Penalties - Business & Service Income
Penalty Charges
Total Operating Revenues
Less: Operating & Maintenance Expense:
Salaries and Wages:
Pumping Expense - Pumping Labor
Customer Account Expense - Meter Reading
Customer Account Expense - Customer Records & Collection
Administrative and General Salaries
Salaries and Wages -(others)-pumping exp - pumping labor
Personnel Economic Relief Allowance (PERA)
Additional Compensation (ADCOM)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing and Uniform Allowance
Honoraria (Director's Fee and Remunerations)
Year -end Bonus
Other bonuses and allowances
Life and Retirement Insurance Contributions
PAG - IBIG Contribution
576
576 - 01
576 - 02
618
618 - 01
619
619 - 01
701
701 - 05
701 - 09
701 - 10
701 -11
706 - 05
707
708
710
711
712
713
714
719
721
722
8,153,689.60
30,000.00
9,636,767.00
30,000.00
5,385,579.06
18,977.00
189,000.00
195,000.00
54,480.44
244,610.69
8,617,300.29
289,103.01
10,150,870.01
211,608.59
5,670,645.09
674,172.00
199,776.00
179,172.00
1,311,684.00
96,000.00
96,000.00
60,000.00
60,000.00
40,000.00
214,272.00
148,340.00
300,000.00
197,508.96
9,600.00
268,344.00
289,224.00
313,344.00
1,311,684.00
648,000.00
60,000.00
180,000.00
60,000.00
60,000.00
40,000.00
214,272.00
170,702.00
322,400.00
261,911.52
12,000.00
481,361.00
134,853.00
134,379.00
975,414.64
71,818.25
70,272.71
45,000.00
45,000.00
40,000.00
139,104.00
74,160.00
30,000.00
132,031.08
7,200.00
PHILHEALTH Contribution
ECC Contribution
Vacation and Sick Leave Benefits
Other Personnel Benefits- Overtime Pay
Office Supplies Expense
Fuel, Oil and Lubricants Expenses
Travel Expenses
Training and Scholarship Expense
Electricity (Office)
Postage and Deliveries
Telephone Expense - Mobile
Internet Expense
Printing Expense
Advertising, Promotional and Marketing Expenses
Taxes Duties and Licenses (Franchise tax)
Representation Expenses
Reseach Exploration & Development Expense
Generatiion and Distribution Expense
Fuel for Power Production
Power/Fuel Purchased for Pumping
Water Treatment Operation Expenses
Chemical, Filtering and laboratory Supplies Expenses
Membership Dues and Contribution to Organization
Cultural and Athletic Expenses
723
724
737
749
751
757
766
767
769
772
774
775
777
778
779
782
788
792
792 - 05
792 - 07
792 - 08
792 - 09
796
797
19,500.00
8,400.00
104,680.26
50,725.08
74,260.00
59,760.00
133,000.00
87,000.00
48,000.00
3,600.00
18,000.00
4,800.00
84,950.00
25,000.00
180,000.00
59,200.00
-
24,450.00
8,400.00
126,431.78
62,922.60
84,740.00
50,400.00
170,000.00
136,000.00
48,000.00
4,800.00
21,600.00
2,400.00
50,800.00
25,000.00
192,000.00
74,000.00
-
14,625.00
5,100.00
43,970.28
31,541.99
36,284.50
33,582.90
69,163.00
58,980.46
29,026.14
2,477.00
12,597.00
2,874.00
4,311.00
20,246.00
132,119.70
28,895.00
2,706.20
108,000.00
1,572,000.00
30,000.00
96,800.00
19,000.00
50,000.00
108,000.00
1,524,000.00
88,200.00
338,400.00
19,000.00
50,000.00
80,813.39
919,229.49
22,137.75
76,671.20
7,687.00
24,385.00
Repairs and Maintenance - Plant (UPIS)

Maintenance of Wells
Maintenance of Reservoirs and Tanks
Maintenance of Transmission & Distribution Mains
Maintenance of Services
Maintenance of Meters
Maintenance of Hydrants
Repairs and Maintenance - Bldg. and Other Structures
Maintenance of Pumping Plant Structures and Improvement
Maintenance of Water Treatment Plant Structure & Imp.
Maintenance of Transmission & Distribution Structure & Imp
Maintenance of General Admin. Structures & Improvement
Repairs and Maintenance - Office Equipment
Repairs and Maintenance - Land Transport Equipment
Repairs and Maintenance - Other Machinery and Equipment
Power Production Equipment
Pumping Equipment
Water Treatment Equipment
Donations
Legal Services
Auditing Services
General / Janitorial Services
Depreciation - Plant (UPIS)
Depreciation - Buildings and Other Structures
Depreciation - Office Equipment
Depreciation - Land Transport Equipment
Depreciation - Other Machinery and Equipment
Depreciation - Furniture and Fixtures
Bank Charges
Total Operating and Maintenance expense:
Gender and Development (GAD)
Net Operating Income (Loss)
Prepared by:
803
803 - 04
803 - 08
803 - 09
803 - 11
803 - 12
803-14
804
804 - 02
804 - 03
804-04
804 - 05
807
814
825
825 - 01
825 - 02
825 - 03
841
842
843
845
903
904
907
914
925
926
991
71,000.00
124,725.00
60,000.00
54,000.00
10,000.00
3,000.00
55,000.00
50,000.00
20,000.00
60,000.00
65,000.00
3,000.00
160.00
121,604.50
54,677.82
38,731.36
4,032.10
-
18,000.00
10,000.00
15,000.00
6,000.00
15,000.00
60,000.00
20,000.00
10,000.00
15,000.00
6,000.00
20,000.00
11,757.00
16,141.95
6,365.00
11,158.00
2,800.00
8,493.00
15,000.00
40,000.00
8,000.00
8,000.00
2,000.00
30,000.00
3,000.00
1,008,000.00
96,000.00
25,200.00
13,200.00
492,000.00
6,000.00
1,800.00
8,558,125.30
20,000.00
20,000.00
10,000.00
10,000.00
2,000.00
50,000.00
3,000.00
1,020,000.00
99,600.00
26,400.00
13,200.00
492,000.00
6,000.00
1,800.00
9,579,425.90
507,543.50
12,870.00
36,558.50
5,403.00
5,750.00
200.00
1,540.00
727,890.39
69,479.16
19,047.54
9,809.28
354,703.73
4,357.06
5,563,547.07
59,174.99
63,900.61
107,098.02
Board Action / Approved by:

General Manager
REYNOLD P. BALATICO
BOD Chairman
Per Board Resolution #
Date:

ESTIMATED OPERATION AND MAINTENANCE EXPENSE BUDGET
Budget Year 2015
ACCOUNTS
ACCT.NO
Operating & Maintenance Expense:

Salaries and Wages:
Salaries and Wages-(others) pumping expense - pumping labor
Personnel Economic Relief Allowance (PERA)
Year -end Bonus
ECC Contribution
Other Personnel Benefits
Travel Expenses
Internet Expense
Printing Expense
Research Exploration & Development Expense
Cultural and Athletic Expense
Maintenance of Reservoirs and Tanks (Centro)
Maintenance of Meter Installation
Maintenance of water treatment plant structure & Imp.
Maintenance of Transmission & Distribution Structures & Imp
Pumping Equipment
Donations
Legal Services
Auditing Services
Bank Charges
701
701 - 05
701 - 09
701 - 10
701 -11
706 - 05
707
708
710
711
712
713
714
719
721
722
723
724
737
749
751
757
766
767
769
772
774
775
777
778
779
782
788
792
792 - 05
792 - 07
792 - 08
792 - 09
796
797
803
803 - 04
803 - 08
803 - 09
803 - 11
803 - 12
803-13
804
804 - 02
804 - 03
804-04
804 - 05
807
814
825
825 - 01
825 - 02
825 - 03
841
842
843
845
903
904
907
914
925
926
991
PREVIOUS BUDGET ESTIMATED ANNUAL

2014
BUDGET 2015
ACTUAL (9MOS)
674,172.00
268,344.00
481,361.00
199,776.00
289,224.00
134,853.00
179,172.00
313,344.00
134,379.00
1,311,684.00
1,311,684.00
975,414.64
648,000.00
96,000.00
60,000.00
71,818.25
96,000.00
180,000.00
70,272.71
60,000.00
60,000.00
45,000.00
60,000.00
60,000.00
45,000.00
40,000.00
40,000.00
40,000.00
214,272.00
214,272.00
139,104.00
148,340.00
170,702.00
74,160.00
300,000.00
322,400.00
30,000.00
197,508.96
261,911.52
132,031.08
9,600.00
12,000.00
7,200.00
19,500.00
24,450.00
14,625.00
8,400.00
8,400.00
5,100.00
104,680.26
126,431.78
43,970.28
50,725.08
62,922.60
31,541.99
74,260.00
84,740.00
36,284.50
59,760.00
50,400.00
33,582.90
133,000.00
170,000.00
69,163.00
87,000.00
136,000.00
58,980.46
48,000.00
48,000.00
29,026.14
3,600.00
4,800.00
2,477.00
18,000.00
21,600.00
12,597.00
2,874.00
4,800.00
2,400.00
84,950.00
50,800.00
4,311.00
25,000.00
25,000.00
20,246.00
180,000.00
192,000.00
132,119.70
59,200.00
74,000.00
28,895.00
2,706.20
108,000.00
108,000.00
80,813.39
1,572,000.00
1,524,000.00
919,229.49
30,000.00
88,200.00
22,137.75
96,800.00
338,400.00
76,671.20
19,000.00
19,000.00
7,687.00
50,000.00
50,000.00
24,385.00
71,000.00
55,000.00
160.00
124,725.00
50,000.00
121,604.50
60,000.00
20,000.00
54,677.82
54,000.00
60,000.00
38,731.36
10,000.00
65,000.00
4,032.10
3,000.00
3,000.00
18,000.00
60,000.00
11,757.00
10,000.00
20,000.00
16,141.95
15,000.00
10,000.00
6,365.00
15,000.00
11,158.00
6,000.00
6,000.00
2,800.00
15,000.00
20,000.00
8,493.00
15,000.00
20,000.00
12,870.00
40,000.00
20,000.00
36,558.50
8,000.00
10,000.00
5,403.00
8,000.00
10,000.00
5,750.00
2,000.00
2,000.00
200.00
30,000.00
50,000.00
3,000.00
3,000.00
1,540.00
1,008,000.00
1,020,000.00
727,890.39
96,000.00
99,600.00
69,479.16
25,200.00
26,400.00
19,047.54
13,200.00
13,200.00
9,809.28
492,000.00
492,000.00
354,703.73
6,000.00
6,000.00
4,357.06
1,800.00
1,800.00
8,558,125.30
9,579,425.90
Prepared by:

General Manager
REYNOLD P. BALATICO
BOD Chairman
Date:
5,563,547.07

PROJECTED WATER RATES
Budget year 2015
I. PROJECTED WATER RATES
Approved Water Rates for 2014
Residential
January - June
224.00
July - December
254.00
Commercial
364.00
412.75
(Average from Commercial A-B-C)

JANUARY
No.of Service Connection
Average Consumption
Water Sales
TOTAL
Residential
1410
17 cu.m
536,928.00
Commercial
122
35 cu.m
155,428.00
692,356.00
Residential
1430
17 cu.m
544,544.00
Commercial
124
35 cu.m
157,976.00
702,520.00
Residential
1460
17 cu.m
555,968.00
Commercial
126
35 cu.m
160,524.00
716,492.00
Residential
1490
17 cu.m
567,392.00
Commercial
128
35 cu.m
163,072.00
730,464.00
Residential
1520
Commercial
130
FEBRUARY
Average Consumption
Water Sales
MARCH
Average Consumption
Water Sales
APRIL
Average Consumption
Water Sales
MAY
Page 105 of 116
Average Consumption
Water Sales
17 cu.m
578,816.00
35 cu.m
165,620.00
744,436.00
Residential
1540
17 cu.m
586,432.00
Commercial
132
35 cu.m
168,168.00
754,600.00
Residential
1555
17 cu.m
671,449.00
Commercial
130
35 cu.m
187,824.00
859,273.00
Residential
1570
17 cu.m
677,926.00
Commercial
131
35 cu.m
189,222.95
867,148.95
Residential
1585
17 cu.m
684,403.00
Commercial
134
35 cu.m
193,556.30
877,959.30
Residential
1600
17 cu.m
690,880.00
Commercial
136
35 cu.m
196,445.20
887,325.20
Residential
1615
17 cu.m
697,357.00
Commercial
139
35 cu.m
200,778.55
898,135.55
JUNE
Average Consumption
Water Sales
JULY
Average Consumption
Water Sales
AUGUST
Average Consumption
Water Sales
SEPTEMBER
Average Consumption
Water Sales
OCTOBER
Average Consumption
Water Sales
NOVEMBER
Average Consumption
Water Sales
Page 106 of 116
DECEMBER
Average Consumption
Water Sales
Residential
1630
17 cu.m
703,834.00
Commercial
140
35 cu.m
202,223.00
906,057.00
9,636,767.00
GRAND TOTAL
Prepared by:

General Manager
Aprroved by:
REYNOLD P. BALATICO
BOD Chairman
Page 107 of 116
Republic of the Philippines

Province of Cagayan
I. MISCELLANEUS SERVICE REVENUES
1, Application / Registration Fees
250 new connection from January to December
@ 300.00/ connection
75,000.00
2. Reconnection Fee from January - December

50 Reconnection @ 300.00
15,000.00
3. Across the Street Connection

Assume 30 Connection @ 1,000.00
30,000.00
4. Additional Payment of 20% of materials used for service

connection on an average of 300.00 per applicant x 250
new connection
TOTAL MISCELLANEUOS SERVICE REVENUE
75,000.00
195,000.00
289,103.01
484,103.01
II. PENALTY CHARGES

Water Sales x Penalty
9,644,383.00 x 10% x 30 %
TOTAL

CAPITAL EXPENDITURE EXPENSE
Budget Year 2015
Description of Capital Expenditures
TOTAL
Prepared by:

General Manager
Qty./ units
Unit Cost
Amount
Justification of Expense
Board Action/ Aprroved by:
REYNOLD P. BALATICO
BOD Chairman
Per Board Resolution # _______________
Date _______________________________
Republic of the Philippines

Province of Cagayan
Municipal Compound Centro, Lal-lo, Cagayan
ACCOUNT NAME
OPERATING EXPENSE:
Personal Services
Customer Account Expense - Cust. Records & Coll.
Personnel Economin Relief Allowance (PERA)
PERA - Meter Reading
PERA - Customer Records and Collection
PERA - Administrative and General Salaries
ADCOM - Meter Reading
ADCOM - Customer Records and Collection
ADCOM - Administrative and General Salaries
Honoraria (Director's fee and remuneration)
Year -end Bonus
Other Bonuses and Allowances
Life and Retirement Insurance Contribution
PAG-IBIG Contribution
ECC Contribution
Overtime and Holiday Pay - Meter Reading
Overtime and Holiday Pay - Admin. & General Salaries
Travel Expense
Training and Scholarship Expenses
Electricity
Telephone Expense - Landline
Internet Expense
Printing Expense
Advertising, Promotional & Marketing Expenses
Taxes Duties and Liscenses
Pumping Operation Expense
Water Treatment Operation Expense
Chemical Filtering & Laboratory Supplies Expense
Extraordinary & Miscellaneous Expense
Donation
Legal Services
Bank Charges
TOTAL OPERATING EXPENSE:
ACCOUNT
CODE
ESTIMATED
BUDGET 2013
EXPENDITURE
(9 MONTHS)
701-05
701-09
701-10
701-11
686,160.00
158,304.00
179,054.00
1,053,324.00
305,075.00
105,100.00
96,764.00
612,887.00
707-09
707-10
707-11
12,000.00
12,000.00
72,000.00
9,000.00
9,000.00
27,000.00
708-09
708-10
708-11
710
711
712
713
714
719
721
722
723
724
737
749-09
749-11
751
757
766
767
769
772
773
774
775
777
778
779
782
792-05
792-06
792-07
792-08
792-09
795
841
842
845
991
12,000.00
12,000.00
72,000.00
48,000.00
48,000.00
40,000.00
449,700.00
136,949.00
9,000.00
9,000.00
27,000.00
36,000.00
36,000.00
25,000.00
148,617.00
41,043.50
22,500.00
90,268.92
4,500.00
8,300.00
4,500.00
92,064.69
12,239.10
1,677.54
58,694.13
25,855.08
93,972.00
22,000.00
21,997.85
1,115.00
18,887.11
11,550.00
865.00
9,995.00
14,776.00
116,988.87
5,755.00
52,244.81
815.00
639,925.21
10,126.00
72,302.60
5,056.00
5,900.00
1,500.00
197,206.56
9,600.00
22,500.00
8,400.00
116,806.00
113,495.00
45,360.00
120,000.00
106,000.00
30,000.00
12,800.00
50,000.00
144,000.00
40,000.00
960,000.00
89,600.00
27,500.00
15,000.00
5,099,758.56
610.00
2,923,467.41
BALANCE
381,085.00
53,204.00
82,290.00
440,437.00
3,000.00
3,000.00
45,000.00
3,000.00
3,000.00
45,000.00
12,000.00
12,000.00
15,000.00
301,083.00
95,905.50
(22,500.00)
106,937.64
5,100.00
14,200.00
3,900.00
24,741.31
(12,239.10)
(1,677.54)
54,800.87
19,504.92
26,028.00
84,000.00
8,002.15
(1,115.00)
(18,887.11)
1,250.00
(865.00)
(9,995.00)
35,224.00
27,011.13
34,245.00
(52,244.81)
(815.00)
320,074.79
(10,126.00)
17,297.40
22,444.00
9,100.00
(1,500.00)
(610.00)
2,176,291.15
MAINTENANCE EXPENSES:
Maintenance of Reservoirs and Tanks
Maitenance of Transmission & Distribution Mains
Maintenance of Pumping Plant Structures & Imp.
Maintenance of Gen.& Admin Structures & Imp.
Repairs and Maintenance - Land Transport Equipt.
Repairs and Maint.-Power Production Equipment
Repairs and Maint.- Pumping Equipment - Lower
Repairs and Maint.- Pumping Equipment - Upper
Repairs and Maint.- Water Treatment Equipment
TOTAL MAINTENANCE EXPENSES:
GRAND TOTAL
803-04
803-08
803-09
803-11
803-12
803-13
804-02
804-05
807
814
825-01
825-02b
825-02c
825-03
40,000.00
50,000.00
80,000.00
80,000.00
150,000.00
60,000.00
20,000.00
480,000.00
5,579,758.56
1,440.00
27,036.60
36,497.50
46,490.80
2,280.00
850.00
6,777.00
12,192.00
1,383.00
4,005.00
4,348.00
6,425.00
1,925.00
7,800.00
159,449.90
3,082,917.31
38,560.00
22,963.40
43,502.50
33,509.20
147,720.00
(850.00)
53,223.00
7,808.00
(1,383.00)
(4,005.00)
(4,348.00)
(6,425.00)
(1,925.00)
(7,800.00)
320,550.10
2,496,841.25

ESTIMATED OPERATION AND MAINTENANCE EXPENSE BUDGET
Budget Year 2014
ACCOUNTS
Operating & Maintenance Expense:
Salaries and Wages:
Personnel Economic Relief Allowance (PERA):
PERA - Pumping Labor
PERA - Meter Reading
PERA - Customer Records & Collection
PERA - Administrative and General Salaries
ADCOM - Pumping Labor
ADCOM - Meter Reading
ADCOM - Customer Records & Collection
ADCOM - Administrative and General Salaries
Year -end Bonus
ACCT.NO
701
701 - 05
701 - 09
701 - 10
701 -11
707
707 - 05
707 - 09
707 - 10
707 - 11
708
708 - 05
708 - 09
708 - 10
708 - 11
710
711
712
713
714
719
BUDGET 2013
ACTUAL (9 MOS)
BALANCE
718,344.00
393,523.20
324,820.80
155,052.00
114,616.50
40,435.50
179,172.00
105,849.00
73,323.00
1,037,856.00
729,642.41
308,213.59
12,000.00
2,000.00
10,000.00
12,000.00
9,000.00
3,000.00
12,000.00
9,000.00
3,000.00
60,000.00
30,772.69
29,227.31
12,000.00
2,000.00
10,000.00
12,000.00
9,000.00
3,000.00
12,000.00
9,000.00
3,000.00
60,000.00
30,772.68
29,227.32
60,000.00
43,000.00
17,000.00
60,000.00
43,000.00
17,000.00
25,000.00
25,000.00
214,272.00
125,568.00
88,704.00
136,702.00
59,627.00
77,075.00
250,000.00
10,000.00
240,000.00

ECC Contribution
Other Personnel Benefits/Overtime pay:
Overtime and Holiday - Meter Reading
Overtime and Holiday - Administrative and General Salaries
Travel Expenses:
Travel Expenses ( Employees)
Travel Expenses ( BOD)
Training and Scholarship Expense (Employees)
Training and Scholarship Expense (BOD)
Telephone Expense - Landline
Internet Expense
Printing Expense
Pumping Operation Expenses
721
722
723
724
737
749
749 - 09
749 - 11
751
757
766
766 - 01
766 - 02
767
767 - 01
767 - 02
769
772
773
774
775
777
778
779
782
792
792 - 05
792 - 06
792 - 07
196,850.88
103,298.52
93,552.36
9,600.00
4,900.00
4,700.00
24,606.84
10,200.00
14,406.84
9,600.00
4,500.00
5,100.00
123,297.44
16,303.72
106,993.72
14,095.68
11,490.28
2,605.40
15,510.60
13,160.64
2,349.96
77,300.00
32,598.50
44,701.50
59,760.00
29,103.92
30,656.08
120,000.00
71,966.00
48,034.00
50,000.00
22,842.00
27,158.00
126,000.00
13,500.00
112,500.00
50,000.00
64,170.00
(14,170.00)
42,000.00
29,893.19
12,106.81
1,800.00
1,278.60
521.40
30,000.00
11,062.61
18,937.39
18,000.00
12,150.00
5,850.00
2,400.00
2,158.00
242.00
34,200.00
31,920.00
2,280.00
30,000.00
12,095.00
17,905.00
144,000.00
129,101.13
14,898.87
40,000.00
34,753.00
5,247.00
72,000.00
57,955.97
14,044.03
-
960,000.00
937,419.49
22,580.51

Extraordinary and Miscellaneous Expenses
Maintenance of Reservoirs and Tanks (Centro)
Maintenance of Hydrants
Pumping Equipment
Repairs and Maintenance - Furnitures and Fixtures
Donations
Legal Services
Auditing Services
792 - 08
792 - 09
795
796
803
803 - 04
803 - 08
803 - 09
803 - 11
803 - 12
803-13
803 - 14
804
804 - 02
804 - 05
807
814
825
825 - 01
825 - 02
825 - 03
826
841
842
843
845
903
904
907
10,000.00
104,100.00
10,000.00
71,136.10
15,000.00
32,963.90
15,000.00
7,500.00
900.00
6,600.00
63,500.00
7,206.85
56,293.15
85,000.00
100,000.00
85,000.00
23,035.50
76,964.50
80,000.00
44,118.39
35,881.61
180,000.00
103,630.00
76,370.00
-
850.00
(850.00)
-
60,000.00
4,559.00
55,441.00
15,000.00
1,575.00
13,425.00
15,000.00
3,350.00
11,650.00
25,000.00
10,452.00
14,548.00
10,000.00
8,815.00
1,185.00
15,000.00
920.00
14,080.00
50,000.00
31,460.00
18,540.00
295.00
10,000.00
3,000.00
(295.00)
7,000.00
5,000.00
5,000.00
30,000.00
30,000.00
3,000.00
3,000.00
636,000.00
702,334.56
(66,334.56)
48,000.00
43,863.66
4,136.34
24,000.00
18,124.29
5,875.71

Bank Charges
914
925
926
991
13,200.00
9,809.28
360,000.00
378,443.19
(18,443.19)
4,800.00
5,865.42
(1,065.42)
2,400.00
420.00
1,980.00
7,250,919.44
4,883,355.29
2,367,564.15
Prepared by:
JOSE JACOB S. MEDINACELI

General Manager
TEODORO R. COLLERA
BOD Chairman
Date:
3,390.72
CY 2014 ANNUAL GAD PLAN AND BUDGET

LAL-LO WATER DISTRICT, Municipal Compound, Centro, Lal-lo, Cagayan
Department/Agency/Office:
Approved Approriation for CY2014
PROGRAM/ACTIVITY/PROJECT
Capacity Building - human
Resource Development (Lakbay
Aral)
Gender
Issue/Concern
GAD Objective
Identified GAD
Activity
Target
GAD
Performance
To enable employees to balance

Need for GAD
work and family life; to take a
program that work brek from hectic work schedule LWD Day
co-workers/family life
and spend quality time with
balance
family and colleagues
Prepared by:
By Board Action
Per Board Resolution No. ___
Dated: __________________
General Manager
Approved by:
TEODORO R. COLLERA
BOD Chairman
GAD Budget
30,000.00

Annual Budget 2015

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Annual Budget 2015

Uploaded by

Copyright:

Available Formats

LAL-LO WATER DISTRICT

Municipal Compound, Centro, Lal-lo, Cagayan

APPROPRIATED CURRENT YEAR 2015

EXPENDED First nine months 2014

THIS 12 Months - 2015 ANTICIPATED

2 Employee (11,181.00 x 1 x 12 months) .

TOTAL AMOUNT OF REQUEST

LAL-LO WATER DISTRICT

APPROPRIATED CURRENT YEAR 2015

EXPENDED First nine months 2014

Salary of 6 Job Order pump operator 300.00 x 30 days x 6 x 12 mo. P

THIS 12 Months - 2015 ANTICIPATED

TOTAL AMOUNT OF REQUEST

Per Board Resolution # _____ Dated: ______________________

APPROPRIATED CURRENT YEAR 2015

EXPENDED First nine months 2014

THIS 12 Months - 2015 ANTICIPATED

TOTAL AMOUNT OF REQUEST

Per Board Resolution # _____ Dated: ______________________

APPROPRIATED CURRENT YEAR 2015

EXPENDED First nine months 2014

Salary (14,931.00 x 12 months) ..

THIS 12 Months - 2015 ANTICIPATED

TOTAL AMOUNT OF REQUEST

Per Board Resolution # _____ Dated: ______________________

APPROPRIATED CURRENT YEAR 2015

EXPENDED First nine months 2014

THIS 12 Months - 2015 ANTICIPATED

TOTAL AMOUNT OF REQUEST

Account Name: PERSONEL ECONOMIC RELIEF ALLOWANCE (PERA)

APPROPRIATED CURRENT YEAR 2015

EXPENDED First nine months 2014

THIS 12 Months - 2015 ANTICIPATED

TOTAL AMOUNT OF REQUEST

Municipal Compound, Centro, Lal-lo, Cagayan

APPROPRIATED CURRENT YEAR 2015

EXPENDED First nine months 2014

THIS 12 Months - 2015 ANTICIPATED

TOTAL AMOUNT OF REQUEST

Per Board Resolution # _____ Dated: ______________________

APPROPRIATED CURRENT YEAR 2015

EXPENDED First nine months 2014

THIS 12 Months - 2015 ANTICIPATED

TOTAL AMOUNT OF REQUEST

Per Board Resolution # _____ Dated: ______________________

APPROPRIATED CURRENT YEAR 2015

EXPENDED First nine months 2014

Representation Allowance of the General Manager .

THIS 12 Months - 2015 ANTICIPATED

TOTAL AMOUNT OF REQUEST

Per Board Resolution # _____ Dated: ______________________

APPROPRIATED CURRENT YEAR 2015

EXPENDED First nine months 2014

THIS 12 Months - 2015 ANTICIPATED

Clothing / uniform allowance (8 x 5,000.00)

TOTAL AMOUNT OF REQUEST

APPROPRIATED LAST YEAR 2014

APPROPRIATED CURRENT YEAR 2015

EXPENDED First nine months 2014

THIS 12 Months - 2015 ANTICIPATED

Per Diems .....................................

TOTAL AMOUNT OF REQUEST

BUDGET APPROPRIATED REQUEST

Per Board Resolution # _ Dated: __________________

Per Board Resolution # _ Dated: __________________

Per Board Resolution # _ Dated: __________________

Per Board Resolution # _ Dated: __________________

Per Board Resolution # _ Dated: __________________

Per Board Resolution # _ Dated: __________________

Per Board Resolution # _ Dated: __________________

Per Board Resolution # _ Dated: __________________

Per Board Resolution # _ Dated: __________________

Per Board Resolution # _ Dated: __________________

Per Board Resolution # _ Dated: __________________

Per Board Resolution # _ Dated: __________________

Per Board Resolution # _ Dated: __________________

Per Board Resolution # _ Dated: __________________

Per Board Resolution # _ Dated: __________________