Republic of the Philippines

Province of Surigao del Norte

MUNICIPALITY OF CLAVER

Notes to Financial Statements

Note 1 - Profile

Claver was created as a municipality by virtue of Executive Order No. 126

dated September 13, 1955. It is located at the north-eastern sea board of
Surigao del Norte within the grid of 125 degrees’ north latitude and 9.21
degrees to 9.37 degrees’ east latitude. It has a total area of 32,262 hectares of
land which is further subdivided to 14 barangays. Its present population was
reported at 27,843 at the end of 2014.

The Municipality of Claver’s role in regional development is positioned

towards mining industry development as Claver is now on verge of becoming a
major settlement area due to its mining industry which is in full swing
following the proclamation of the area as a Special Economic Zone for Mining
under Philippine Economic Zone Authority (PEZA). Claver hosts 5 large-scale
mining companies and 1 mineral processing plant.

To address the increasing demand for food due to the influx of population
brought by the mining industry, the agriculture sector is working its way
towards increasing its population. The major crops produced in the area are
coconut, rice, root crops, and other high-value crops such as watermelon.
Meanwhile, its long coastline and vast waters are home to various marine
resources.

Note 2 - The Consolidated Financial Statements of the Municipality have been

prepared in accordance with and comply with the International Public Sector
Accounting Standards (IPSAS). The consolidated financial statements are
presented in pesos, which is the functional and reporting currency of the LGU.

Note 3 - Summary of significant accounting policies

3.1 Basis of Accounting

The consolidated financial statements are prepared on an accrual basis in

accordance with the Philippine Public Sector Accounting Standards (PPSAS).

11
3.2 Property, Plant and Equipment

All property, plant and equipment are stated at cost less accumulated
depreciation. Cost includes expenditure that is directly attributable to the
acquisition of the items. Likewise, when a major inspection is performed, its
cost is recognized in the carrying amount of the plant and equipment as a
replacement if the recognition criteria are satisfied. All other repair and
maintenance costs are recognized in surplus or deficit as incurred.

Depreciation on assets is charged on a straight-line basis over the useful

life of the asset.

Depreciation is charged at rates calculated to allocate cost or valuation of

the asset less any estimated residual value over its remaining useful life:

Public Infrastructures were not previously recognized in the books. The

LGU availed of the 5-year transitional provision for the recognition of the
Public Infrastructure. For the first year of implementation of the PPSAS, the
LGU will not recognize the Public Infrastructure in the books of accounts.

3.3 Cash and Cash Equivalents

Cash and cash equivalents comprise cash on hand and cash at bank,
deposits on call. For the purpose of the consolidated statement of cash flows,
cash and cash equivalents consist of cash and short-term deposits as defined
above, net of outstanding bank overdrafts.

3.4 Changes in Accounting Policies and Estimates

The LGU recognizes the effects of changes in accounting policy

retrospectively. The effects of changes in accounting policy are applied
prospectively if retrospective application is impractical.

The LGU recognizes the effects of changes in accounting estimates

prospectively by including in surplus or deficit.

3.5 Budget Information

The annual budget is prepared on the modified cash basis, that is, all
planned costs and income are presented in a single statement to determine the
needs of the LGU. As a result of the adoption of the Modified cash basis for
budgeting purposes, there are basis, timing or entity differences that would
require reconciliation between the actual comparable amounts and the amounts
presented as a separate additional financial statement in the statement of
comparison of budget and actual amounts. Explanatory comments are provided
in the notes to the annual financial statements; first, the reasons for overall
growth or decline in the budget are stated, followed by details of overspending
or underspending on line items.

12
Note 4 - Cash and Cash Equivalents

2022 2021
Cash on Hand -
Cash- Local Treasury 15,508,569.35 3,921,728.65
Cash in Bank – Local Currency -
Cash in Bank-Local Currency-
1,146,319,728.34 809,305,750.32
Current Account
Total Cash and Cash Equivalent ₱ 1,161,828,297.69 ₱ 813,227,478.97

Cash in banks earns interest based on the prevailing bank deposit rates.

Note 5 – Investments

2022 2021
Cash in Bank- Local Currency,
100,000,000.00 100,000.000.00
Time Deposits
Total ₱ 100,000,000.00 ₱ 100,000,000.00

Note 6 – Receivables

Current Receivables
2022 2021
Special Education Tax Receivable 1,794,540.48
Due from Local Government Units 5,326,760.00 2,032,520.00
Due from National Government Agencies 250,000.00 100,000.00
Due from Special Accounts 26,521,925.71
Due from Other Funds 205,329,538.05
Advances for Payroll 7,942,043.70 3,724,183.34
Advances for Special Disbursing Officer 4,554,393.75 2,273,895.00
Advances for Officers and Employees 43,069.63
Due from Non-Government Organization/ 150,000.00
People’s Organization
Receivables – Disallowances and Charges 202,000.00
TOTAL 223,595,805.13 36.649,064.53

Non-Current Receivables

2022 2021
Due from Local Government Units 835,000.00 822,400.00
Advances for Payroll 4,395,084.05 4,322,834.05
Advances to Special Disbursing Officer 11,008,103.99 11,008,103.99
Advances for Officers and Employees 1,971,356.23 1,990,996.23
Receivables – Disallowances and Charges 4,004,243.76 4,901,307.94
Due from Non-Government Organization/ 3,500,000.00 3,500,000.00
People’s Organization
Other Receivables 1,339,340.00 1,339,340.00

13
 TOTAL 27,053,128.03 27,884,982.21
Transfers from other government agencies represent those funds received for
specific projects undertaken by the LGU for specific purpose. These funds were received
on the basis of the project budgets submitted. Accordingly, the LGU is contractually
bound to spend these funds only in connection with the projects. Furthermore, the
contracts stipulate that the funds received for the project may only be applied to the costs
incurred for the project, as and when the phases of the project are certified as complete.
The conditions remaining therefore represent phases of the projects that are yet to be
certified as complete. Returned of the unspent portion of the fund is subject to the
conditions stated in the respective Memorandum of Agreements executed between the
LGU and the proponent government agencies.

As of 31 December 2022, the ageing analysis of current exchange receivables is

as follows:

Neither past
Past due but not impaired
due or impaired

<30 30-60 days >60 days

days
Due from NGAs 250,000.00 250,000.00

Due from LGUs 6,161,760.00 520,000.00 4,806,760.00 835,000.00

Due from Other
205,329,538.05 205,329,538.05
Funds
Advances for
12,337,127.75 7,942,043.70 4,395,084.05
Payroll
Advances to
Special
15,562,497.74 4,554,393.75 11,008,103.99
Disbursing
Officer
Advances for
Officers and 2,014,425.86 43,069.63 1,971,356.23
Employees
Receivables-
Disallowance 4,004,243.76 4,004,243.76
and Charges
Due from
3,650,000.00 150,000.00 3,500,000.00
NGOs/POs
Other
1,339,340.00 1,339,340.00
Receivables
Total
₱250,648,933.16 ₱218,639,045.13 ₱4,956,760.00 ₱27,053,128.03

Note 7 – Inventories

2022 2021

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Welfare Goods for Distribution ₱10,441,630.49 -
Note 8 – Prepayments and Deferred Charges

2022 2021
Advances to Contractors ₱18,369,332.03 ₱ 25,718,842.35
Discount on Advance Payment 381,020.00 381,020.00
Total ₱18,750,352.03 ₱ 26,099,862.35

Note 9– Property, Plant and Equipment

The LGU measured the residual value of all items of property, plant and
equipment, but does not expect a residual value of these assets, because these will be
utilized for their entire economic lives and do not have a significant scrap value.
2021
2022
Accumulated
Cost Net Book Value
Depreciation
Land
Land 70,337,704.73 - 70,337,704.73 66,696,309.40
Total - 70,337,704.73 66,696,309.40
Land
Improvements
Other Land
72,302,755.23 19,485,835.75 52,816,919.48 54,213,216.48
Improvements
Total 52,816,919.48 54,213,216.48
Infrastructure
Assets
Road
516,646,932.76 202,229,173.24 314,417,759.52 338,014,575.90
Networks
Flood Control
133,522,986.15 35,699,767,83 97,823,218.32 93,818,617.63
Systems
Water Supply
45,927,545.91 19,055,709.31 26,871,836.60 26,386,692.17
Systems
Power Supply
29,274,378.07 11,361,828.33 17,912,549.74 20,370,751.91
Systems
Seaport
13,046,895.88 985,009.54 12,061,886.34 8,099,864.40
Systems
Parks, Plazas
and 37,112,544.46 20,073,115.64 17,039,428.82 19,440,680.82
Monuments
Other
Infrastructure 47,761,190.91 10,355,330.06 37,405,860.85 38,751,446.96
Assets
Total 523,532,540.19 544,882,649.79
Buildings and
Other
Structures

15
 2021
2022
Accumulated
Cost Net Book Value
Depreciation
Buildings 407,007,503.14 44,034,171.95 362,973,331.19 363,407,413.25
School
152,439,579.26 19,970,379.88 132,469,199.38 137,296,452.72
Buildings
Hospitals and
Health 44,764,583.18 5,273,691.48 39,490,891.70 40,908,436.83
Centers
Markets 108,806,062.83 16,502,159.22 92,303,903.61 95,749,428.93
Other
149,309,838.03 44,766,914.52 104,542,923.51 79,569,098.18
Structures
Total 731,780,249.39 716,930,829.91
Machinery and
Equipment
Machinery 9,200,000.00 4,939,604.17 4,260,395.83 5,138,395.83
Office
5,192,014.71 1,991,918.83 3,200,095.88 2,841,819.07
Equipment
Information
and
Communicati
25,315,731.70 11,167,557.24 14,148,174.46 11,009,572.92
on
Technology
Equipment
Agriculture
and
7,649,392.08 2,895,105.14 4,754,286.94 1,109,654.69
Forestry
Equipment
Communicati
on 45,021.44 - 45,021.44 45,476.44
Equipment
Construction
and
14,482,800.00 2,409,991.67 12,072,808.33 13,443,658.33
Heavy
Equipment
Disaster
Response and
5,207,999.80 4,108,654.81 1,099,344,99 1,057,821.64
Rescue
Equipment
Military,
Police
9,098,413.04 2,875,696.32 6,222,716.72 5,010,856.02
and Security
Equipment
Printing
1,078,900.00 301,838.75 777,061.25 982,052.25
Equipment
Medical
5,021,108.00 1,809,362.11 3,211,745.89 1,113,310.37
Equipment
Sports
97,000.00 39,931.67 57,068.33 66,783.33
Equipment

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 2021
2022
Accumulated
Cost Net Book Value
Depreciation
Technical and
Scientific 1,504,979.55 674,010.75 830,968.80 1,129,945,35
Equipment
Other
Machinery
3,862,367.85 1,774,293.88 2,088,073.97 2,513,567.42
and
Equipment
Total 52,767,762.83 45,458,913.66
Transportation
Equipment
Motor
127,432,323.34 70,586,138.25 56,846,185.09 62,305,172.90
Vehicles
Watercrafts 6,475,259.04 3,906,378.55 2,568,880.49 3,184,030.10
Other
Transportation 4,932,600.00 4,685,970.00 246,630.00 246,630.00
Equipment
Total 59,661,695.58 65,735,833.00
Furniture,
Fixtures and
Books
Furniture and
13,140,520.47 4,228,012.98 8,912,507.49 7,824,531.95
Fixtures
Books 353,006.25 332,500.00 20,506.25 53,756.25
Total 8,933,013.74 7,878,288.20
Construction in
Progress (CIP)
CIP – Land
Improvements - - - -
CIP –
Infrastructure 333,450,401.57 - 333,450,401.57 130,269,722.87
Assets
CIP –
Buildings
183,842,026.69 - 183,842,026.69 24,327,121.32
and Other
Structures
Total - 517,292,428.26 154,596,844.19
Other Property,
Plant and
Equipment
Other
Property,
9,998,101.72 3,219,307.51 6,778,794.21 4,074,459.59
Plant and
Equipment
Total 6,778,794.21 4,074,459.59
Grand Total 2,595,640,467.79 571,739,359.38 2,023,901,108.41 1,660,467,344.22

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Note 10 – Biological Assets

Biological Assets 2022 2021

Aquaculture ₱235,762.80 -

Note 11 –Intangible Assets

Intangible Assets 2022 2021

Computer Software ₱1,858,600.00 -

Note 12 – Current Liabilities

Financial Liabilities 2022 2021

Accounts Payable 82,375,680.99 32,763,547.76
Loans Payable – Domestic 10,610,747.04 1,916,575.64
Total ₱92,986,428.03 ₱ 34,680,123.40

Trade payables are non-interest bearing and are normally settled on 90-days terms.
Details for Loans Payable – Domestic as per below:

LBP Loan DBP Loan LBP Loan

Name of Lending Land Bank of the Development Bank Land Bank of the
Institution Philippines - Surigao of the Philippines Philippines -
Surigao
Date of Loan July 10, 2015 December 28, 2018 October 12, 2021
Term of Loan 10yrs incl. of 2-year 10yrs 15 yrs incl. of 2-
grace period on the year grace period
principal on the principal
Purpose of Loan Construction of Acquisition of Construction of
1unit 2-Storey Dry Heavy Equipment Potable Water
Public Market System
Building
Funding Source of National 20% Development National
Payment Wealth/20% Fund Wealth/20%
Development Fund Development
Fund
Collateral Deed of Assignment Real Estate Deed of
of IRA Assignment of
IRA
Principal Amount 46,423,081.90 39,750,000.00 128,502,203.13
Current Portion 6,194,080.32 4,416,666.72 -
Outstanding Portion 17,033,720.86 26,499,999.84 128,502,203.13
Arrears None None None

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 2022 2021
Inter-Agency Payables
Due to BIR 10,983,532.95 7,311,987.84
Due to GSIS 1,767.50 -
Due to Pag-IBIG 68,225.35 68,283.74
Due to PhilHealth 58,690.73 174,014.55
Due to NGAs 68,137,102.36 34,041,095.37
Due to GOCCs 3,289,804.77 1,539,234.34
Due to LGUs 4,284,772.16 8,071.36
Total ₱86,823.895.82 ₱43,142,687.25

The first two accounts represent the amount deducted from the salaries of officials
and employees and is remitted to the respective government agencies immediately on the
month following the month for which these were deducted. While the remaining accounts
represents balances of funds received by the LGU for specific purposes.

2022 2021
Intra-Agency Payables
Due to Other Funds ₱203,512,977.12 ₱43,470,946.84

2022 2021
Trust Liabilities
Trust Liabilities ₱ 4,786,608.42 ₱ 1,323,744.50
Trust Liabilities – Disaster Risk Reduction
9,133,841.67 8,554,017.20
and Management Fund
Guarantee/Security/Deposits Payable 44,030,577.26 31,997,620.85
₱57,951,027.35 ₱ 41,875,382.55
Total

2022 2021
Deferred Credits/ Unearned Income
Deferred Real Property Tax - ₱ 4,360,797.28
Deferred Special Education tax - 4,242,282.24
Other Deferred Credits 16,262,300.09 2,455,313.23
Total ₱ 16,262,300.09 ₱11,058,392.75

Note 13 – Non-Current Liabilities

2022 2021
Loans Payable-Domestic 129,739,973.66 71,358,329.60
Other Payables 6,260.00 -

19
 2022 2021
Total ₱ 129,746,233.66 ₱ 71,358,329.60
Note 14 – Tax Revenue
2022 2021

Tax Revenue – Individual and Corporation

Community tax ₱799,365.94 ₱714,353.57
Tax Revenue-Property
Real Property Tax - Basic 4,916,396.30 4,397,105.67
Special Education Tax 6,282,442.40 5,491,907.32

Tax Revenue-Goods and Services

Business Tax 315,417,484.96 253,546,486.47
Tax on Sand, Gravel and Other Quarry Products
208,705.00 -

Tax Revenue – Fines and Penalties

Other Taxes 306,180,112.49 147,121,612.36
Tax Revenue – Fines and Penalties 1,806,590.41 186,876.89

Total ₱635,611,097.50 ₱411,458,342.28

2022 2021
Share from National Taxes
Share Internal Revenue Collection ₱233,927,853.00 ₱168,236.253.00
Share from National Wealth 353,629,199.60 139,428.030.42
Total ₱ 587,557.052.60 ₱ 307,664,283.42

Note 15 – Service and Business Income

2022 2021
Service Income
Permit Fees ₱7,417,797.49 ₱8,132,188.42
Registration Fees 160,208.10 150,923.89
Clearance and Certificate Fees 2,446,992.91 2,044,890.27
Supervision and Regulation
Enforcement Fees 3,850.00 7,100.00
Inspection Fees 1,325,974.02 1,073,144.82
Verification and Authentication 48,970.00 95,610.00
Fees
Other Service Income 398,810.00 147,985.00
Sub-Total 11,802,602,52 11,651,842.43
Business Income
Waterworks System Fees 4,371,711.00 4,231,417.68

20
 Parking Fees 656,650.00 578,325,00
Receipts from Operation of
Hostel/Dormitories and Other Like
Facilities 4,028,289.00 2,307,383.00
Receipt from Market Operations 6,410,154.56 5,709,622.32
Garbage Fees 86,610.00 76,790.00
Hospital Fees 1,046,800.00 449,290.00
Interest Income 1,917,050.25 2,136,252.69
Sub-Total 18,517,264.81 15,489,080.69
Total ₱30,319,867.33 ₱27,140,923.12

Note 16 – Share, Grants and Donation

2022 2021
Share from PCSO ₱ 244,374.92 ₱ 248,055.68
Miscellaneous Income - 1,000.00
Total ₱244,374.92 ₱ 249,055.68

Note 17 – Employee Costs

2022 2021
Personnel Services
Salaries and Wages – Regular ₱ 65,088,872.46 ₱ 59,635,854.85
Salaries and Wages – 13,415,347.57 11,297,641.05
Casual/Contractual
Total 78,504,220.03 70,933,495.90

Other Compensation
Personal Economic Relief 6,709,214.76 5,999,934.81
allowance
Representation Allowance (RA) 2,550,375.00 2,620,500.00
Transportation Allowance (TA) 2,411,875.00 2,482,000.00
Clothing/Uniform Allowance 1,836,000.00 1,580,588.00
Subsistence Allowance 300,900.00 554,769.70
Laundry Allowance 41,250.00 63,250.00
Productivity Incentive Allowance - 13,600,083.85
Honoraria 1,317,750.00 1,375,715.85
Hazard Pay 2,201,888.92 2,443,447.67
Overtime and Night Pay 904,117.62 96,105.23
Year-End Bonus 13,123,439.00 11,705,453.00
Cash Gift 1,533,000.00 1,296,000.00
Other Bonuses and Allowances 1,080,340.91 2,616,000.00
Total 34,010,151.21 46,433,848.11

Personnel Benefit Contribution

Retirement and Life Insurance 9,399,092.18 8,456,506.93

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 2022 2021
Premiums
Pag-IBIG Contribution 354,469.68 309,766.48
PhilHealth Contribution 1,601,471.99 1,002,336.92
Employees Compensation 326,946.55 292,057.55
Insurance Premiums
Total 11,681,980.40 10,060,667.88

Other Personnel Benefit

Terminal Leave Benefits 4,906,645.10 3,645,881.04
Other Personnel Benefits 25,173,893.50 2,639,000.00
Total 30,080,538.60 6,284,881.04
Grand Total ₱154,276,890.24 ₱133,712,892.93

Note 18 – Maintenance and Other Operating Expenses

2022 2021
Traveling Expenses
Traveling Expenses - Local ₱13,054,379.58 ₱2,986,779.88
Training and Scholarship Expenses
Training Expenses 14,882,325.80 5,616,888.50
Supplies and Material Expenses
Office Supplies Expense 5,816,459.91 4,396,306,85
Accountable Forms Expense 289,300.00 378,875.00
Food Supplies Expense 846,174.05 704,510.50
Drugs and Medicines Expenses 2,600,124.81 1,113,074,95
Medical, dental and Laboratory Supplies 2,104,036.50 459,198.00
Expenses
Welfare Good Expenses 5,313,838.00 -
Fuel, Oil and Lubricant Expenses 28,118,347.81 12,947,184.71
Agriculture and Marine Supplies Expenses 142,228.56 100,771.66
Other Supplies and Material Expenses 5,332,903.70 3,975,479.10
Utility Expenses
Water Expenses 181,180.00 136,052.68
Electricity Expenses 18,592,878.11 11,299,519.81
Communication Expenses
Postage and Courier Services 6,159.00 8,452.80
Telephone Expenses 80,673.44 853,800.57
Internet subscription Expenses 1,091,361.28 627,289.23
Awards/Rewards and Prices
Awards/Rewards Expenses 160,139.51 43,253.91
Prizes 1,355,000.00 524,500.00
Survey, Research, Exploration and
Development Expenses
Survey Expenses - 198,700.00
Demolition/Relocation &
Desilting/Dredging Expenses
Demolition and Relocation Expenses - 96,239,06

22
 2022 2021
Confidential, Intelligence and
Extraordinary Expenses
Confidential Expenses 9,864,551.25 10,232,527.50
Extraordinary and Miscellaneous Expenses 70,822.00 -
Total ₱109,902,883.31 ₱ 56,699,404.71

Note 19 – Professional Services

2022 2021
Legal Services ₱ 18,600.00 ₱28,530.00
Consultancy Services 525,000.00 -
Other Professional Services 1,160,000.00 533,000.00
Total ₱1,703,600.00 ₱ 561,530.00

Note 20 – Repairs and Maintenance

2022 2021
Repairs and Maintenance -Infrastructure ₱ 14,096,170.34 ₱ 13,048,538,46
Assets
Repairs and Maintenance -Machinery and 257,172.75 347,716.00
Equipment
Repairs and Maintenance -Transportation 5,668,854.43 3,636,833.38
Equipment
Repairs and Maintenance -Other Property, 11,988.00 555,550.90
Plant and Equipment
Total ₱ 20,034,185.52 ₱ 17,588,638.74

Note 21 – Taxes, Insurance Premiums and Other Fees

2022 2021
Taxes, Duties and Licenses ₱426,475.39 ₱168,216.50
Fidelity Bond Premiums 532,875.00 583,500.00
Insurance Expenses 2,295,580.49 1,245,640.46
Total ₱ 3,254,930.88 ₱ 1,997,356.96

Note 22 – Other Maintenance and Operating Expenses

2022 2021
Advertising Expenses ₱328,076.00 ₱263,800.00
Printing and Publication Expenses 149,000.00 218,400.00
Representation Expenses 426,100.00 656,600.00

23
 2022 2021
Transportation and Delivery Expenses 5,260.00 4,560.00
Rent Expenses 152,900.00 179,480.00
Membership Dues and Contributions to 652,700.00 463,500.00
Organizations
Subscription Expenses 19,469.81 69,032.10
Donations 21,680,810.00 11,377,924.05
Other Maintenance and Operating 223,326,753.14 156,502,905.05
Expenses
Total ₱246,741,068.95 ₱ 169,736,201.94

Note 23– Financial Expenses

2022 2021
Interest Expense ₱4,289,955.01 ₱3,776,360.90
Bank Charges 79,400.00 31,700.00
Other Financial Charges 738,587.79 132,249.22
Total ₱5,107,942.80 ₱3,940,310.12

Note 24 – Non-Cash Expenses

2022 2021
Depreciation and Amortization
Depreciation-Land Improvements ₱4,278,388.21 ₱5,443,857.95
Depreciation-Infrastructure Assets 79,149,891.36 53,965,804.39
Depreciation-Buildings and Other
Structure 29,152,762.76 21,664,127.29
Depreciation-Machinery and Equipment 8,761,459.57 6,872,997.11
Depreciation-Transportation Equipment 14,880,535.42 13,615,967.70
Depreciation-Furniture, Fixtures and Book 1,141,998,02 1,195,884.21
Depreciation-Other Property, Plant and
Equipment 2,422,920.76 2,815,305.57
Total ₱139,787,956.10 ₱ 105,573,944.22

Note 25 – Summary and Status of Civil Cases

No. 1

Case Title Hearing Date Case No. Court (RTC)

PGMC vs. Mun. of
1-20-2022 8501 Branch 30
Claver
PGMC vs. Claver 2-24-2022 8501 Branch 30
PGMC vs. Claver 3-24-2022 8501 Branch 30

24
Claver vs. CMDC 4-4-2022 8818 Branch 29
PGMC vs. Claver 4-21-2022 8501 Branch 30
AMRI 4-21-2022 8456 Branch 30
AMRI 4-21-2022 8465 Branch 30
AMRI 4-21-2022 8505 Branch 30
TMC vs. Claver 4-26-2022 8456 Branch 30
Claver vs. CMDC 6-15-2022 8818 Branch 29
Claver vs. CMDC 7-13-2022 8818 Branch 29
PGMC vs. Claver 7-21-2022 8501 Branch 30
Claver vs. CMDC 8-25-2022 8818 Branch 29
PGMC vs. Claver 9-2-2022 8501 Branch 30
TMC vs. Claver 10-20-2022 8456 Branch 30
AMRI vs. Claver 10-20-2022 8504 Branch 30
TMC vs. Claver 10-20-2022 8456 Branch 30
PGMC vs. Claver 10-27-2022 8501 Branch 30
AMRI vs. Claver 10-27-2022 8504 Branch 30

TMC vs. Claver 12-1-2022 8456 Branch 30

No.2

Case Title Pleading Filed Case No. Date

Claver vs. CMDC Manifestation 8818 2-4-2022
CSC Jason Buhion Appeal 4-11-2022
CSC Jamesula Appeal 4-11-2022
Motion for
Claver vs. PGMC G.R. No. 255697 5-18-2022
Reconsideration
Mayor Georgia D.
Appeal to CSC
Gokiangkee vs. Dir. CSC Case No. 4-11-2022
Butuan
Alam Besario
Mayor Georgia D.
Appeal to CSC
Gokiangkee vs. Dir. CSC Case No. 4-11-2022
Butuan
Alam Besario
Memorandum for
AMRI vs. Claver 8505 6-2-2022
the Defendants
PGMC vs. Claver Urgent Motion 8501 7-15-2022

25
 CBAA Case No. M-54-
THPAL vs. Casaña Answer 2022 8-3-2022
LBA Case No. 001-17-SDN
Motion to Admit
TMC vs. Claver 8456 10-17-2022
attached Memo

Legal Opinion Date

Notice of Eviction 2-08-2022

Municipal Budget Office Memorandum No. 001-2022 6-20-2022

MOA (THPAL) Dr. Amoncio 8-12-2022

Deed of Donation 8-10-2022

In Compliance w/ Municipal Budget Office Memorandum No. 001-2022 6-20-2022

Hon. Lea D. Patan (for inclusion in the Mun. Comprehensive Land use Plan 7-28-2022
MCLUP the foreshore reclaimed area of said Brgy. Hayanggabon)

Oscar F. Valenzuela (Department of Interior and Local Government) 8-22-2022

Hon. Lea D. Patan (Legislation for the waiver of relevant taxes and fees) 9-6-2022

Provincial Planning Presas (re expropriation of lands for road projects) 11-2-2022

Martin Antoni G. Zamora (letter to NAC’s) 11-16-2022

Martin Antoni G. Zamora (letter to NAC’s) 11-21-2022

Mr. Ryan Presilda 11-23-2022

Ryan Presilda (summon for meeting) 12-9-2022

26
Note 26 - Local Disaster Risk Reduction Management Fund (LDRRMF)

The LDRRMF represents the amount set aside by the LGU to support its disaster risk
management activities pursuant to R.A. No. 10121 otherwise known as the “Philippine
Disaster Risk Reduction and Management Act of 2010". The amount available for
utilization totaled ₱74,334,892.62, broken down as follows:

Particulars Amount
Available Utilized Balance
Current Year
Appropriation:
Quick Response Fund
₱3,216,507.98 - ₱3,216,507.98
(QRF)
Mitigation Fund
MOOE 43,440,196.79 14,111,630.90 29,328,565.89
Total 46,656,704.77 14,111,630.90 32,545,073.87
Continuing Appropriation: 50,306,960.61 21,775,995.12 28,530,965.49
Special Trust Fund:
CY 2018 4,961,278.22 1,161,877.10 3,799,401.12
CY 2019 7,194,204.60 4,867,194.33 2,327,010.27
CY 2020 21,701.53 21,701.53
CY 2021 12,213,435.98 5,102,695.64 7,110,740.34
Total 24,390,620.33 11,131,767.07 13,258,853.26
Total ₱121,354,285.71 ₱47,019,393.09 ₱74,334,892.62

27