Gender And Development Statement of Expenditures (GAD Fund Utilization)

To ensure that explicit, implicit, actual and potential gender biases are removed, the government embarked on gender and development (GAD) as one of its priority programs. GAD focuses on the principle that development is for all. Everyone in society, female or male, has the right to equal opportunities to achieve a full and satisfying life. Women and men enjoy the same conditions for realizing their full human rights and potentials to contribute to development as well as benefit from the results.

Below is the Municipality of Baco's Statement of Expenditure on GAD Program

Special Education Fund (SEF Utilization)

The Special Education Fund (SEF) consist of the proceeds of one percent (1%) tax on the assessed value of real property in addition to the basic real property tax, which a province or city, or a municipality within the Metropolitan Manila Area, may levy and collect.

Application of Proceeds of the Additional One Percent (1%) Special Education Fund Tax

(a) The proceeds of the additional one percent (1%) real property tax accruing to special education fund shall be automatically released to the local school boards.

(b) In case of provinces, the proceeds of the special education fund shall be divided equally between the provincial and municipal school boards.

(c) Said proceeds shall be allocated as determined and approved by the local school boards concerned only for the following purposes:

1. Operation and maintenance of public schools;
2. Construction and repair of school buildings, facilities and equipment;
3. Educational research;
4. Purchase of books and periodicals; and
5. Sports development.

(Article 363 of the IRR of the Local Government Code)


Special Education Fund Budget – The Local School Board shall determine in accordance with the criteria set by DepEd, the annual supplementary budgetary needs for the operation and maintenance of public schools within the province, city, or municipality as the case maybe, and the supplementary local cost of meeting such needs, which shall be reflected in the form of an annual school board budget corresponding to its share of the proceeds of the special levy on real property constituting the special education fund and such other sources of revenue as the Local Government Code and other laws or ordinances may provide. (Article 184(b)(1) of the IRR of the Local Government Code)

The division superintendent, city superintendent, or district supervisor, as the case maybe, shall prepare the budget of the school board concerned. Such budget shall be supported by programs, projects and activities of the school board for the ensuing fiscal year. A majority of all the members shall be necessary to approve the budget. (Article 184(f) of the IRR of the Local Government Code)

The annual school board shall give priority to the following:

1.Construction, repair and maintenance of school buildings and other facilities of public elementary and secondary schools;

2.Establishment and maintenance of extension classes when necessary; and

3.Holding of sports activities at the division, district, municipal, and barangay levels.

Source: Manual on NGAS

Below is a copy of Municipality of Baco's
a. STATEMENT OF INCOME AND EXPENDITURES - Special Education Fund 2009





b. STATEMENT OF INCOME AND EXPENDITURES - Special Education Fund 2010




c. STATEMENT OF CASH FLOWS - Special Education Fund 2010




d. SEF STATEMENT OF INCOME AND EXPENDITURE ESTIMATES 2011





e. SEF UTILIZATION Report as of 1st Quarter 2011

Trust Fund (PDAF) Utilization - Statement of Cash Flows

Trust Fund 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. A trust fund shall only be used for the specific purpose for which it was created or for which it came into the possession of the local government unit.(Sec 94, Manual on NGAS)


YEAR 2009




YEAR 2010

Statement of Cash Flows - General Fund

The Statement of Cash Flow shows the Municipality's cash activities. For this particular document, it shows the cash activities of the LGU's General Fund. It reports cash receipts and cash payments and net change in cash resulting from operating, investing and financing activities of an agency for the year, in a format that reconciles the beginning and ending cash balances (Sec. 79, Manual on NGAS vol.1-3)



YEAR 2009




YEAR 2010

Summary of Annual Budget 2010

The Local budget is the LGU's financial plan and instrument for implementing local development plan and its investment program.

It is an authority to spend in compliance with the RA 7160 (Local Government Code)requirement that no money shall be paid out of the local treasury excepy in pursuance of an appropriation ordianance or law (Section 305a)

Source: Celestino, Malvar and Zipagan 1998, Handbook on Local Fiscal Administration in the Philippines.

Statement of Income and Expenditure 2009

Statement of Income and Expenditure shows the income and expenses of the LGU at the end of fiscal year 2009. It presents the detailed information of the income and expenses recognized during the period covered.






Statement of Income of Expenditure