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City Finances

Selected official aggregate finance reports and their source-reported observations — not audited financial statements or complete City financial history.

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

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.

Never combined or compared:

  • 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

Safe comparisons

Every comparison below stays within one compatible fund, period, and accounting basis. Amounts have no stated currency or unit in the source documents, so they are shown as plain numbers, never as PHP or peso figures.

Receipts vs. expenditures (SRE, same report only)

Cumulative year-to-date figures per quarter — never summed across quarters.

2024 Q1 (cumulative YTD)

Receipts1,249,485,243.33
Expenditures210,211,000.05

2024 Q2 (cumulative YTD)

Receipts1,717,316,613.14
Expenditures611,253,957.14

2025 Q1 (cumulative YTD)

Receipts1,472,393,891.2
Expenditures302,897,317.44

2025 Q2 (cumulative YTD)

Receipts2,020,439,933.89
Expenditures688,436,657.68

2025 Q3 (cumulative YTD)

Receipts2,556,160,984.4
Expenditures1,121,378,594.57

2026 Q2 (cumulative YTD)

Receipts2,270,080,913.04
Expenditures769,610,117.88

Authorized budget (annual, General Fund)

Budget authority, not actual receipts or spending.

2025

Authorized receipts (proposed)2,936,395,113
Authorized expenditures (proposed)2,447,150,404.56

Ending cash balance (General Fund)

Each period's own reported balance — not a running or connected total.

2020 Q4988,456,308.13
2022 Q21,129,213,433.94
2022 Q31,298,999,162.72
2024 Q41,325,118,408.94
2025 Q11,701,736,073.82
2025 Q21,756,360,259.8
2025 Q31,820,468,368.76
2026 Q22,357,750,887.81

Outstanding debt (Citywide debt, point-in-time)

Snapshots as of each reported date — never summed.

September 30, 2024547,819,035.24
March 31, 2025507,046,537.61
June 30, 2025487,284,906.59
September 30, 2025466,898,530.37
December 31, 2025446,512,154.15
June 30, 2026408,663,813.48

SEF utilization (Special Education Fund)

Receipts and disbursements per quarter — not additive across quarters.

2025 Q1

Receipts39,090,959.09
Disbursements56,515,379.01

2025 Q2

Receipts59,550,309.95
Disbursements114,577,288.73

2025 Q3

Receipts77,662,099.91
Disbursements181,566,991.59

2025 Q4

Receipts267,730,714.28
Disbursements255,673,778.55

2026 Q1

Receipts34,616,593.54
Disbursements45,662,810.9

2026 Q2

Receipts57,099,081.41
Disbursements99,011,783.38

LDRRMF and 20% NTA/IRA utilization

Utilization derived as a percent within the same report only.

LDRRMF · 2025 Q311.7%
LDRRMF · 2026 Q22.3%
20% NTA/IRA · 2022 Q164.5%
20% NTA/IRA · 2022 Q271.9%
20% NTA/IRA · 2022 Q375.2%
20% NTA/IRA · 2023 Q232.7%
20% NTA/IRA · 2023 Q490.8%
20% NTA/IRA · 2024 Q246.5%
20% NTA/IRA · 2024 Q364.6%
20% NTA/IRA · 2024 Q497.2%
20% NTA/IRA · 2025 Q124%
20% NTA/IRA · 2025 Q246.9%
20% NTA/IRA · 2025 Q373%
20% NTA/IRA · 2026 Q255.4%

Official report catalog

All 53 verified reports, filterable and paginated, each linking to its official City Government source.

Showing 53 of 53 reports

ReportTypeFundPeriodFileSource
Annual Budget Report 2025-02-27annual budgetGeneral Fund2025XLSX
PageXLSX
STATEMENT OF RECEIPTS AND EXPENDITURESstatement of receipts and expendituresGeneral Fund / Special Education Fund2024 Q1XLSX
PageXLSX
STATEMENT OF RECEIPTS AND EXPENDITURESstatement of receipts and expendituresGeneral Fund / Special Education Fund2024 Q2XLSX
PageXLSX
Statement of Receipts and Expenditures Q1 2025statement of receipts and expendituresGeneral Fund / Special Education Fund2025 Q1XLSX
PageXLSX
Statement of Receipts and Expenditures Q2 2025statement of receipts and expendituresGeneral Fund / Special Education Fund2025 Q2XLSX
PageXLSX
Statement of Receipts and Expenditures Q3 2025statement of receipts and expendituresGeneral Fund / Special Education Fund2025 Q3XLSX
PageXLSX
Statement of Receipts and Expenditures - Second Quarter 2026statement of receipts and expendituresGeneral Fund / Special Education Fund2026 Q2XLSX
PageXLSX
Statement of Cash Flows Q1 CY2022statement of cash flowsGeneral Fund2022 Q1PDF
PagePDF
Statement of Condensed Cash Flows - General Fundstatement of cash flowsGeneral Fund2022 Q2XLSX
PageXLSX
STATEMENT OF CONDENSED CASH FLOWS - GENERAL FUND CITY BOOKSstatement of cash flowsGeneral Fund2022 Q3XLSX
PageXLSX

Methodology and limitations

These reports are selected official aggregates, not audited financial statements or a complete City financial history. Every figure retains the accounting concept, fund, period, and cumulative treatment of its source document.

Currency and unit are not stated in the source documents, so amounts are shown as plain numbers only — never assumed to be PHP, pesos, thousands, or millions. Cumulative year-to-date quarters are never summed into an annual or citywide total, and City Finances is never combined with the separate 298 project-utilization observations published under Project Cost & Utilization.

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.

View Project Cost & Utilization · View Full Disclosure Reports