TRANSPARENCY · CITY FINANCES

City Finances

Explore selected official aggregate City finance reports and source-reported observations, with comparisons shown only where fund, period, accounting basis, and reporting treatment are compatible.

Explore comparable views Browse official reports

53
Reports: 121
Observations: 10
Report families: 2020–2026
Reporting years

Last verified: September 12, 2026

READING GUIDE

How to Read These Figures

Source-Reported Amounts

Source documents do not state a normalized currency or unit. Amounts remain plain source-reported numbers, never assumed to be PHP, pesos, thousands, or millions.

Compatibility Matters

Fund, period, accounting basis, and reporting treatment must match before any comparison is valid. Unaudited reports and separate funds are kept strictly distinct.

Cumulative Does Not Mean Additive

Cumulative year-to-date quarterly reports are snapshots through each quarter. They are not additive and are never summed into an annual or citywide total.

STRICT COMPARABILITY SAFEGUARDS

City Finances is a selected set of official aggregate reports, not audited financial statements or complete City financial history. Source accounting concepts, funds, periods, cumulative treatment, accounting basis, and units remain distinct and must not be combined without explicit compatibility.

•Generic City spending total
•Budgets plus obligations, disbursements, or expenditures
•Different funds combined
•Cumulative quarterly reports summed
•Audited and unaudited figures mixed
•Project ABC/contracts combined with aggregate finance
•Values with incompatible or unstated units compared

COMPARABLE VIEWS

Financial Views Supported by the Source Data

Only pre-vetted compatible series are visualized below. Each view explains exactly what can and cannot be inferred.

Receipts vs. Expenditures

Statement of Receipts and Expenditures · compatible report pairs only

ReceiptsExpendituresSource-reported amount · unit not stated

2024 Q1(cumulative YTD)Compare within this report only

Receipts1,249,485,243.33

Expenditures210,211,000.05

2024 Q2(cumulative YTD)Compare within this report only

Receipts1,717,316,613.14

Expenditures611,253,957.14

2025 Q1(cumulative YTD)Compare within this report only

Receipts1,472,393,891.2

Expenditures302,897,317.44

2025 Q2(cumulative YTD)Compare within this report only

Receipts2,020,439,933.89

Expenditures688,436,657.68

2025 Q3(cumulative YTD)Compare within this report only

Receipts2,556,160,984.4

Expenditures1,121,378,594.57

2026 Q2(cumulative YTD)Compare within this report only

Receipts2,270,080,913.04

Expenditures769,610,117.88

What you’re seeing:Receipts and expenditures reported within the same source report.

How to read it:Compare the two values within each report. Cumulative quarterly reports are not added together.

Budget Authority

Annual General Fund · 2025

Source-reported amount · unit not stated

Authorized receipts — proposed

2,936,395,113

Proposed budget authorization ceiling in official annual budget report.

Authorized expenditures — proposed

2,447,150,404.56

Proposed expenditure appropriation ceiling in official annual budget report.

Important distinction:Budget authority, not actual receipts or spending.

Source-reported amount · unit not stated

Ending Cash Balance

General Fund · comparable reported periods

Source-reported amount · unit not stated

Selected period: 2026 Q22,357,750,887.81

What you’re seeing:General Fund ending cash balances reported at comparable period ends.

How to read it:Each point is the reported ending balance for that period. Values are not added together.

Outstanding Debt

Citywide debt · point-in-time snapshots

Source-reported amount · unit not stated

Snapshot as of: September 30, 2024547,819,035.24

What you’re seeing:Outstanding debt reported as of specific dates.

How to read it:Each bar is an independent point-in-time balance. Do not sum the bars.

SEF Receipts vs. Disbursements

Special Education Fund only · compatible reported periods

ReceiptsDisbursementsSource-reported amount · unit not stated

2025 Q1cumulative YTD

Receipts39,090,959.09

Disbursements56,515,379.01

2025 Q2cumulative YTD

Receipts59,550,309.95

Disbursements114,577,288.73

2025 Q3cumulative YTD

Receipts77,662,099.91

Disbursements181,566,991.59

2025 Q4cumulative YTD

Receipts267,730,714.28

Disbursements255,673,778.55

2026 Q1cumulative YTD

Receipts34,616,593.54

Disbursements45,662,810.9

2026 Q2cumulative YTD

Receipts57,099,081.41

Disbursements99,011,783.38

What you’re seeing:Receipts and disbursements reported for the Special Education Fund.

How to read it:Compare within compatible periods only. Values are never combined with the General Fund.

LDRRMF Utilization

Derived within each report as utilization ÷ appropriation

0–100% scale

Latest reported2.3%(2026 Q2)

Previous reported11.7%(2025 Q3)

Change−9.4 pp

0%25%50%75%100%

2025 Q311.7%

16,058,841.64 utilization ÷ 137,067,886.41 appropriation

2026 Q22.3%

3,436,844.25 utilization ÷ 152,620,153.48 appropriation

What you’re seeing:Reported LDRRMF utilization as a share of appropriation for each reported period.

How to read it:Each percentage is derived within its own source report. Horizontal bars compare reported utilization on a 0–100% scale without implying an uninterrupted trend between distant quarters.

20% NTA/IRA Utilization

Derived within each report as utilization ÷ appropriation

0–100% scale

Period: 2026 Q255.4%

What you’re seeing:Reported 20% NTA/IRA utilization as a share of appropriation across reported periods.

How to read it:Each percentage is derived within its own source report on a 0–100% scale.

SOURCE REPORTS

Official Report Catalog

Browse every verified source report used in the City Finances collection.

Search Title or FundReport TypeYear

Showing 53 of 53 reports

Report	Type	Fund	Period	File	Source
Annual Budget Report 2025-02-27	Annual Budget	General Fund	2025	XLSX	View official page Open XLSX
STATEMENT OF RECEIPTS AND EXPENDITURES	Statement of Receipts and Expenditures	General Fund / Special Education Fund	2024 Q1	XLSX	View official page Open XLSX
STATEMENT OF RECEIPTS AND EXPENDITURES	Statement of Receipts and Expenditures	General Fund / Special Education Fund	2024 Q2	XLSX	View official page Open XLSX
Statement of Receipts and Expenditures Q1 2025	Statement of Receipts and Expenditures	General Fund / Special Education Fund	2025 Q1	XLSX	View official page Open XLSX
Statement of Receipts and Expenditures Q2 2025	Statement of Receipts and Expenditures	General Fund / Special Education Fund	2025 Q2	XLSX	View official page Open XLSX
Statement of Receipts and Expenditures Q3 2025	Statement of Receipts and Expenditures	General Fund / Special Education Fund	2025 Q3	XLSX	View official page Open XLSX
Statement of Receipts and Expenditures - Second Quarter 2026	Statement of Receipts and Expenditures	General Fund / Special Education Fund	2026 Q2	XLSX	View official page Open XLSX
Statement of Cash Flows Q1 CY2022	Statement of Cash Flows	General Fund	2022 Q1	PDF	View official page Open PDF
Statement of Condensed Cash Flows - General Fund	Statement of Cash Flows	General Fund	2022 Q2	XLSX	View official page Open XLSX
STATEMENT OF CONDENSED CASH FLOWS - GENERAL FUND CITY BOOKS	Statement of Cash Flows	General Fund	2022 Q3	XLSX	View official page Open XLSX

INTERPRETATION

How to Interpret the Finance Data

Comparable Only When Compatible

Each observation retains the accounting basis, fund, period, and reporting treatment of its source document. Unaudited quarterly figures are never combined with annual statements, and distinct funds are never merged.

No Assumed Currency or Unit

Because source documents omit explicit currency and unit specifications, every figure is presented strictly as a source-reported number without inferring ₱, PHP, pesos, thousands, or millions.

Separate From Project Spending

The 121 aggregate finance observations must never be merged with the 298 project-utilization observations published under Project Cost & Utilization. Cumulative year-to-date quarters are never summed into an annual or citywide total.

Privacy boundary:

UCA exports contain only two verified citywide aggregate totals. Names, dates granted, purposes, account/check/voucher/payment references, personal balances, signatures, contacts, narratives, and source rows are excluded.

RELATED RESOURCES

Keep Exploring

Transparency

Full Disclosure Reports

DILG Full Disclosure Policy portal documents and statutory compliance reports.

View reports

Projects

Project Cost & Utilization

Detailed cost-utilization and completion metrics for verified City projects.

View project statistics

Provenance

Data Sources

Complete directory of primary government portals, document origins, and verification links.

View source directory

Methodology

Verification Methodology

Standards and criteria used for document classification, reconciliation, and audit safeguards.

Read methodology