EXPENDITURES

Total expenditures of the municipality consistently increase from 1993 to 1995, that is by 38% between 1993 to 1994 and by 16% for 1994 and 1995. Comparing with the total financial resources for the last three years, the town has evidently incurred savings approximately 75% to 77% then finally 79%, respectively, of the total income earned for the same years.

For analysis purposes, expenditures were classified according to function, that is expenses used for operations (administrative) and expenses used for direct services to the population (Public Service). This is to determine which of the two functions is given emphasis by the municipality and thereby assess if there is over-allocation of funds. Listing of said expenses are shown in Table 50.2

The denominating operational expenses were those of General Government. This consist of General Administration and Government Finance. General Administration are expenses incurred by the Office of the Local Chief Executive, Municipal Planning and Development Coordinator, Local Sanggunian and Administrative supervision of the Department of Interior and Local Government.

The municipality does not operate any economic enterprise, thus no expenses incurred.

Inter-government aids are municipal government's aids to barangays at 1,000 each.

Transfers are funds transferred to other levels of government as calamity funds as reflected only in 1993. No recorded transfers in two others years.

Capital outlays are expenses incurred for office materials and equipments.

Budgetary reserves are mandatory reserves are mandatory reserve as directed by higher level government units.

In terms of public service expenditures, it consist of two expenditure particulars: public welfare and economic development. Public welfare includes adjudications which are expenses incurred by the Fiscal's Office, Municipal Courts, Courts of First instance, register of deeds, courts of agrarian reform and other courts; Prospective Services which are expenses incurred by division of schools, provincial warden, auxiliary service library, municipal high school, POPCOM and Municipal Social Welfare Development Office. Economic Development consist of expenses incurred by the Municipal Agricultural Office, the 20% Developmnt Fund projects, continuing appropriation, sports and development. Municipal Veterinarian, Engineers Office, Brgy. Development Projects Radio-Telecom Systems and others.

It can be noted that the Administrative Expenditure Percentage is higher that the Service Expenditure Percentage in all of three years. This means that the municipal government of Kalayaan is spending more for its constituents. However, it should also be noted that the AEP is decreasing while SEP is increasing. This shows that the government is on the right track performing its functions of attending to the needs of the population. Gradually, expenditures is directed towards public service and welfare.

TABLE 50.2
COMPARATIVE EXPENDITURE FUNCTION
1993 - 1995