375 - guamlegislature.com. no... · note 3.111is report ts not prepared lil nccordancc \\1th gaap...

$: 375 - guamlegislature.com. No... · Note 3.111is report ts not prepared Lil nccordancc \\1th GAAP or GASB rcqmrcmcnts Stnl..dtoldcrs arc cautioned thnt the report 1s not nn accurate$

Income Taxes:

Individual Corporation Withholding

Income Taxes

Business privilege taxes: Gross Receipts Taxes

Other Taxes: Use Tax

Business Privilege Ta~e5 Licenses, Fees & Pen31ties

Use of Money & Property

Federal Sources: Section 30

Immigration foes Recovery from Individuals Child Support AFDC Local Share

Federal Sources Department Charges:

Agriculture Police & Corrections Public Works Public Health Commerce Other charges

Department Charges

TOTAL GENERAL FUND REVE'.\TES

Budget (Provision per P.L. 34-42)

Footnotes

2;

Government of Guam

Consolidated Revenue I Expenditure Report" General Fund

Combined Comparative Statement of Revenues :\10'.'\THLY ACTt:AL Collection Comparison FY2018 and FY2017

For the :Month Ending December

2017 2016

December December Increase (Decrease)

s 2.709,884 $ 2.292,235 s 417.649 18.885.957 18.334.92 7 551.030

-- _:~38,821 22~876.713 -- 662,108 45,134,661 43,503,875 1,630,787

17,999,797 18,535.254 (535,457)

239~224 300,061 (60.837) 18,239,021 18,835,315 (596,294)

124,475 125,363 (888)

725 3.617 (2,892)

0 6,603.203 (6,603,203 .l 141.300 131.620 9,680

0 2,445 (2,445) 3,282 14,865 (11,583)

144,582 6,752,134 (6,607,552)

506 375 131 0 0 0

6,950 1,925 5.025 920 725 195

0 0 0 58,297 53~503 4,793

66.673 56.528 10,144

s 63,710,137 s 69,276,832 s (5,566,695)

PROVISIO'.'\ FOR TAX REFt:XDS

12.604.493 12.185.351 $ ·119.1·12

s

s

Combined Comparative Statement of Rcnnues

YTD ACTUAL Collection Comparison FY2018 and FY2017 Three months ending December 2017

Fiscal Year 2018

11.730,526

33.054.586 68,055, 733

112,840,845

55,370,199

662,354 56,032,552

466,933

78,624

77,795~541

537, l'iO (20,110)

10,250

78,322,851

861 10

15,450 2,285

0 !?7,914

196,520

247,938,326

27,056.988

Fiscal Year 2017

$ 10,3 75,551

26.885.477 67,019.745

104,280,772

57.788.086

851,867 58,639,953

403,897 20,098

19,809.610

405,625 2,445

21.025

20,238,706

1.004

0 7,300 2.285

0 170.391

180,980

s 183,764,406

26.605.843

Increase (Decrease)

s

s

s

1.354.974

6.169.110 1,035,988 8,560,073

(2.417 .888)

(189,513) (2,607,401)

63,036

58,526

57,985.931 131.545 (22.556) (10.775)

58,084,145

(143) IO

8,150

0

0 7.524

15,541

64,173,920

451.145

I/ RcYcnucs arc based on a modified accrual b:n.i<; lf acc~mtillg <1s c:ktem1ined by· GASB ;..i During the )'t'ru-, rt"·"l!'tuTeS are r1Xop1iud on n cruh ba~is, hut at year cndnn occrual is nrnde in :tecordan.::e ,,itJi GASB 33

21 Estnnatcs arc recorded for the pronsion for '.!018 Refund;

Note I Data contamcd hcrcm arc subject to change. as add111onal rcconc11iattons arc pcrfom1cd

Note 2 Proy1s1on for Tax Refunds reflect accountmg esllmatc as of 9/30/20 IX

Note 3.111is report ts not prepared Lil nccordancc \\1th GAAP or GASB rcqmrcmcnts Stnl..dtoldcrs arc cautioned thnt the report 1s not nn accurate rcflcclion of the finaneinl pos11lon of the Government of Gunm nor should 11 be compnrcd to pnor reports that \\ere prepared m accordance \\Ith

GAAP. 111e report has been prepared nnd submitted to comply \\Ith Pubhc La\\ 34A2

Page I of7

Doc. No. 34GL-18-1431.

Government of Guam

Consolidated Revenue: Expenditure Report 1' General Fund

:\102\!Hl Y .-\DOPIED Re,·eBueAllocated n. :\10:.\lHLY AC ITAL REVESC.E

For the ;.\lonth Ending December 2017

Pursuant to 5 GC.-\, Cb 4. §.t109(c)(3) (Due nG l:ner than 20 da)'S after month·cndJ

Income Taxes lnd1v1dua\ Corporation W11hholdmg

Income Taxes Busmess pnvilege taxes Gross Receipts Taxes

Other Taxes Use T<ix

Business Privilege Taxes Licenses, Fees & Penalties Use of Money & Property

Federal Sources Scct10n 30

Immigration fees Recovery from Ind1v1duals

Child Support AFDC Local Share Federal Sources

Department Charges Agnculture Police & CoJTect1ons Public Works Public Health Commerce Other charges

Department Charges

TOTAL GENERAL FUND REVENUES

Foi>lnotcs

.Y

f\' 2018 Ado pied Ren:nul'S

AJl.ocated for tl1e :\louth December

s

l.000.266 4 19,699,947

23.543.283

45,243,496

18.875.739

198.609

19,174,348 145.584

17.925

0

178.297

178,297 "-------

586 0

3.030 1.l3j

84,089

88.842

64,848.492 s

FY2018 Actual Collections

for the:\lontb Decaubcr

2,709,8S-1

lS.885.95/

17.999.797

239.22-t

18.239 .. 021 124.475

725

c 1-11.300

0

506 0

6,950 920

0 5S,297 66,673

63,710,137

Favorable (l'nfuvornble)

709.61S

(S 13,990)

---~(_4A62) (loS,83SJ

(875.941)

(59.385)

(935,327) (21,109) (17,200)

(36,997)

0 3282

------···- (33.715)

-s

(80)

3.910 (217)

0

(.!5.791)

(22,169)

(1,138.355)

J/ lkn:nucs arc hase<l on a mn<l1fic<l acc1ual h;1s1s nf acci>mv:mg: ;is detenr:mN by GASB ?4 During the ytar, teY!nue~ a:·e w:o;;mzed on a-.::J>h b;;>!S, but at ~·ear end l:t a<X!"l!a! 1s mad~ :n accc:dance \\1lh GASE 33,

2/Estmmtcsmc rccnu.lc<l for the pro\1swn fo1 2018 Rdim<l~

JI The mformation \\11\ be uJatc<l m the quMter cmlmi;

4/ Jfasc<l on Adnp!c<l Rcwnucs allocated per I' L :14-42, Clnpter I, secuo:t -Ha;

Note I Da!a cnntamed hc1em arc suh,1cct to change, as a<ld1tional !tCOndli:u:on~ at~ pe-rfaim!-<1.

Note 2 1'1m·1smn fo1 Tax Rcfon<ls!'clkct uccnuntmj! cstnnat~ as cf9 30 201S

Quartt.'t'ly ADOP'fED Ren!Duc..\llocatcd a, Quartcrl)' ACTUAL REVENUE

For the Isl Quarter 2018

Pursuant to 5 GC..\, Ch 4, §4109(0 [due 30 da)'S after the close of each quarterlJ1

F\' 2018 Adopted Ren'Dues

Allorated for the Quarter°"

FY2018 Actual Collections

for the Quarter

Favorable Increase (Decrease)

10.015."81.00 28,610,829 .00

--~~6-~l,943,90 LOO 102,570.211.00

59.202.S 11.00

903,497.00

60,106.309.00 468.773.00

68,935.00

68.603.100.00

40S,4S0.00

69,011.580.00

1,700.00

12.757.00 3.953.00

292,821.00

311.231.00

232,537 .039.00

11,730,525 58 " 33 ,054,586 30

_?_8,055,733 13 Ul.,840,845,0 I

55,370,198 51

662.353 81 56,032,552.32

466,933.13 78,623.82

77,795,541 00

537,17000

(20.110 28) 10,250 41

78,322,851.13

861 00 1000

15.450 00 2,285 00

177,91445 196,520.45

247,938,325.86

1,715.044 58 4.443,757 30 4,111,832 13

10,270,634,01

(3,832,613 49)

(241,143 19) (4,073,756,68)

(1,839.87) 9,688,82

9,192.441 00

128,690 00 (20,110 28) 10,250 41

9,311,271.13

(839 00) 1000

2,693 00

(1.668 00)

( 114,906 55) (114,710.55)

15,401,286.86

Note J '1111.~ 1epo1t JS not prcpme<l Ul accn1<lm1cc \\1th GAAP Ill OASB IC<JU!rcmcnts Stakehol<lc1s m.:: cautmned thal the 1eport 1s not an accuiate lcllect!lln of the limmc1al po$llllm nfthc Oo\-e11m1ent ofCiuam nor should II he contpmeJ tn p1101 1epo1ts that \\CIC prepare<l m acco1<lanc.:: IH\h GAAi' The 1epnil ha.~ been prepme<l an<l ~ubnuUcd tn comply IHth Pu\lhcLal\ '.\•1~12

Page2of7

Doc. No. 34GL-18-1431.

Government of Guam

Consoliduted Ren.•nnc /Expenditure Re110rt 1;

General Fund

YID ADOPTED Ren·nue Allocated vs. YID .-\CTL\L Collections

Thrt.'t! .:\lonths E:ndine DecHUb€'r 201 i

FY2018 ADOPTED Re:Yenn6 n. PROJECTED Rcnnucs to Year End

Pursuant to 2GCA. Ch.13 §13109{a}{l) Jdue no! later th::m 20 days after month~cndJ; 5GCA. Ch.4

Pursuant to!' GCAi Ch 41 §4.109(c)(3) [Due-10 da~·s ;ifter month~endj §4109'((')3) [due no bttt th:tn 20 days after month·fndJ; and P.L 31-233, Ch XIII §7 (duc no later than JO days after month-end

Income Taxes: Individual Corporation Withholding

Income Taxes Business privilege taxes:

Gross Receipts Taxes Other Taxes:

Use Tax Business Privilege Taxes Licenses, Fees & Penalties Use of Money & Property

Federal Sources: Section 30

Immigration fees Recovety from Individuals Child Support AFDC Local Share

Federal Sources Department Charges:

Agriculture Police & Corrections Public Works Public Health Commerce Other charges

De1>artment Charges

TOTAL GENERAL FUND REVENUE'>

Footnotes

F\"2018 Adopt«I Rf'HiJOM

for the CumubtiYePeriod:

10.015,481 s 28.610.829 63,943,901

102,570.211

59,202.812

903,497 60,106,309

468,773 68.935

68,603.100 408,480

69,011.580

l,700 0

12,757

3.953

0

232,537,039 s

FY2018 Acru:il Re\'NmM

for the Cumula.tfre Period

11,730,526 s 33.054.586 68.055.733

112,840,845

55,370,199

662.354 56.032,552

466,933 78,624

77,795.541 537.170 (20.110) 10,250

78,322,851

861 10

15.450 2.285

0

247,938.326

Favorable

(L'nf;n·orable)

1.715.045 4.443.757 4,1 ll,S32

10,270,634

(3,832,613)

(241.143) (4,073, 757)

(l.840) 9.689

9.192.441 128.690 (20.110) 10,250

9,311.271

(839) 10

2,693

(1,668) 0

FY2018 Adopted Re,·MJues

(full Year Projection)!

78,342,876 152.601.412 281,225,258 SU,169,546

254,800,702

4.331.471 259.132,173

6,037,848 392,668

68,603,100 1.854.466

0 0

849.737.277

II Ren:mh.:s urc hascd nn a mo<l1fo.:d ~u:.c.nml \la$lS of m:.i:.outlt'.ng a$ 6etttmtntd t>y G:\SB )4 Du::rng tht< ye.1.r. rewm:.es are 1ecogni;::ed Otl a cash t>n1~, li'.lE at yea: tl'.d J.~l acc:rual !$ m.:i.de tn accon1anet wi.t:J. GASS 33

21 Hasc<l nn A<lnptcd Rc\'cnuc:; ullocutc<l pct PL '.14-'12, Cbaptr 1. S(>:t!l."lll 4\aJ

N1l\c l Dutu contmnc<l hcrcm :ire suh.1cct to change, :1s ;1ddrnona:. rtccncili:ir.:.om m perfO!mtd.

Note 2 l'rn\1s1011 for Tax Refunds 1dkct accnuntmg. cstmute a; of)) 30 :!UIS

s

s

FY2018 Re••cu.ue Tracking

106,369, 157 " $ 123.477,059 281,609.473 511,455,689

234,138,175

2.603,850 236.742,025

5.963,389 297,577

77,795,544

2.519.411

80,314,955

835.757,178 $

F:n:orablc

Increase (Decrease)

28,026,281

(29,124,353) 384.215

(713,857)

(20,662.527)

(1.727,621) (22,390,148)

(74,459) (95,091)

9.192.444 664,945

0 0

(13,980,099)

-1.65%

Note J Tim; 1cpotl is nnt prepared m acco1<la11cc \V1th GAAi' 01 OA.SH rcqmrcmcut.~ S!;1l..chol<lc1s urc cimtmncd that the rcpn111s nnt un accuwtc rdkctwn of the financrnl position of the (Jn\·cmmcnt of<Juum nor shnulJ 1t 11<: compu1cd to pnor 1cpoits that 1\cJc 1ucpurcJ m accnrdancc with GAAi' The 1cpmt hus ll<:cU p1cpaicJ auJ suh1rnt1cd to comply

mth l'uhhc Lui\ ]4-42

Page 3 of7

Doc. No. 34GL-18-1431.

(Pursuant to §4109 (c) (3) of Title 5 GCA)

General Fund

Government of Guam Consolidated Revenue/Expenditure Report

General Fund As of December 31, 2017

EXPENDITURES & ENCUMBRANCES APPROPRIATIONS 11 EXPENDITURES 21

GENERAL GOVERNMENT

Office of! Maga'lahen Guahan

Office of I Scgundu Na Maga'lahen Guahan

Bureau of Budget & Management Research (BBMR)

BBMR - Competitive Wage Act Employee Appeal Payment

Civil Service Commission

CSC - Administrative Law Judge I Legal Secretary

Department of Administration (DOA)

DOA - Support of Child in Custody- 19 GCA §5116

DOA - Residential Treatment Fund

DOA - Government Claims Fund

DOA - Government Annual Single Audit

DOA - Office of Technology

DOA - Guam Autism Education Program

Department of Revenue & Taxation (ORT)

ORT - Recruitment of Revenue Agents

ORT - Recruitment of Vehicle Registration Officers & Driver's License Examiners

Department of Public Works - Cost Benefit & Space Utilization Study

Department of Land Management

Guam Ancestral Lands Commission

Office of Veterans Affairs

TOTAL

PROTECTION OF LIFE & PROPERTY

Guam Police Department (GPD)

Department of Corrections (DOC)

DOC - Cost of Care & Custody of Prisoners in Federal Facilities

DOC - GMHA Consolidated Agreement

DOC - Cost Sharing Initiative for CJIS Integration Project

Department of Youth Affairs (DY A)

DY A - Runaway, Homeless or Victims of Abuse

Chief Medical Examiner

Guam Fire Department

TOTAL

See footnotes on page 7.

Note: Data continued herein are subject to change, as additional reconciliations are performed.

6,663,239

l,159,828

1,287,508

68,358

933,005

120,960

7,247,767

946,969

1,600,000

250,000

401,000

3,405,292

150,000

9,518,191

1,100,000

325,000

150,000

343,292

91,093

631,767

36,393,269

30,035,239

22,975,276

501,000

650,000

89,730

5,907,388

332,150

442,330

31,885,003

92,818,116

1,281,735

247,406

238,513

208,213

22,045

1,528,378

19,995

592

377,233

1,646,475

54,139

13,383

87,953

5,726,060

6,631,082

4,351,302

79,237

1,200,270

52,142

100,268

7,516,687

19,930,989

ENCUMBRANCES

694,324

2,517

1,259

121,779

17,957

603,310

401,000

1,483,705

595,671

100,000

54,139

4,608

34,191

4,114,460

1,297,939

2,777,744

394,775

280,008

4,736

4,755,201

FUNDS AVAILABLE

4,687,181

909,906

1,047,736

68,358

603,012

80,958

5,116,078

946,969

1,580,005

249,408

1,544,354

150,000

7,276,045

1,100,000

325,000

50,000

235,013

73,102

509,623

26,552,748

22,106,218 31

15,846,230

421,763

650,000

89,730

4,312,343

337,326

24,368,316

68,131,926

Page 4 of7

Doc. No. 34GL-18-1431.



EXPENDITURES & ENCUMBRANCES APPROPRIATIONS 11 EXPENDITURES 21

PUBLIC HEALTH

Department of Public Health & Social Services (DPHSS)

DPHSS - MIP/MIPPR Program

DPHSS - MIPPR Cancer Screening, Treatment, Educational Programs & Support

DPHSS - Medicaid Program

DPHSS - Children's Health Insurance Program

DPHSS - Division of Senior Citizens Programs

DPHSS - Public Assistance Program

DPHSS - Enhanced Allotment Plan

DPHSS - Office of Minority Health

DPHSS - Foster Care Health Insurance Premiums

DPHSS - Medical Marijuana Lab

Guam Behavioral Health and Wellness Center (GBHWC)

GBHWC - Drug & Alcohol Programs

GBHWC - Youth Suicide Prevention and Peace Program

Guam Memorial Hospital Authority (GMHA) - Operations

GMHA - Labor and Delivery Ward Renovation Debt Service

TOTAL

PUBLIC EDUCATION

Department of Education Operations (DOE)

DOE - Guahan Academy & iLeam Academy Charter Schools

DOE - Chamoru Studies Division

DOE - Textbooks

DOE - Universal Pre-Kindergarten Pilot Program

DOE - Maintenance and Repairs of School Facilities

University of Guam Operations (UOG)

UOG - Scholarships (SSFAP)

UOG - Aquaculture Development and Training Center

UOG - WERI (Guam Hydrologic Survey)

UOG - WERI (Water Resource Monitoring)

UOG - Northern & Southern Soil & Water Conservation District Programs

UOG - KPRG Operations

Guam Community College Operations (GCC)

GCC Licensed Practical Nursing & Vocational Guidance Programs

GCC - Apprenticeship Program

TOTAL

See footnotes on page 7.


13,341,581

15,908,441

800,000

12,420,182

4,416,184

9,279,272

3,381,116

956,197

105,435

549,000

100,000

1,808,665

437,429

86,000

2,170,616

600,000

66,360,118

220,740,755

l,630,106

401,207

l,500,000

l ,054,596

500,000

30,740,431

3,599,358

125,254

182,694

155,626

149,384

125,000

18,096,062

835,600

818,369

280,654,442

1,380,175

4,743,227

4,780,897

856,242

1,224,554

686,096

494,094

24,787

140,140

1,079,561

1,667

361,770

50,000

15,823,210

49,400,000

l,630,106

6,033,844

299,947

10,438

15,225

12,969

37,346

10,417

2,320,175

69,633

68,197

59,908,295

ENCUMBRANCES

1,210,185

24,842

1,516,748

3,442,932

998,940

184,254

7,377,902

FUNDS AVAILABLE

10,751,221

11,140,371

800,000

7,639,285

2,043,194

4,611,786

2,695,020

462,103

80,648

408,860

100,000

(269,837) 4/

251,509

86,000

1,808,846

550,000

43,159,006

171,340,755

0

401,207

1,500,000

1,054,596

500,000

24,706,587

3,299,412

114,816

167,470

142,657

112,038

114,583

15,775,887

765,967

750, 172

220,746,147

Page 5 of?

Doc. No. 34GL-18-1431.

EXPENDITURES & ENCUMBRANCES

COMMUNITY SERVICES

Department oflntegrated Services for Indiv. with Disabilities (DISID)

TOTAL

RECREATION

Department of Parks and Recreation - Guam Historic Resources Division

TOTAL

INDIVIDUAL & COLLECTIVE RIGHTS

Commission on Decolonization (COD) - Operations

COD - Public Information Program

Department of Labor (DOL)

DOL - Worker's Compensation Fund

Department of Military Affairs

Guam Election Commission (GEC)

TOTAL

ECONOMIC DEVELOPMENT

Bureau of Statistics & Plans (ESP)

BSP - Business and Economics Statistics Program

Department of Agriculture - DOAg

DOAg - Animal Shelter (GAIN)

DOAg - Conservation Officers

TOTAL

JUDICIAL/LEGISLATIVE/OTHERS

Unified Judiciary Operations (Judiciary)

I Liheslaturan Guahan (Legislature)

Legislature - Office of Finance and Budget

Office of the Attorney General Operations (OAG)

Public Defender Services Corporation (PDS)

See Footnotes on page 7.



APPROPRIATIONS 11 EXPENDITURES 21

1,052,841 102,830

1,052,841 102,830

394,868 75,316

394,868 75,316

176,063 49,770

210,000

2,016,852 355,083

698,593 23,576

909,100 105,400

1,514,576 215,939

5,525,184 749,767

835,877 155,IOO

416,003 118,420

1,941,923 499,402

150,000

1,050,000 117,001

4,393,803 889,923

34,696,443 4,825,019

8,496,564 871,524

470,000 39,167

16,249,713 3,316,351

4,341,373 360,500


ENCUMBRANCES

57,552

57,552

5,000

5,000

34

454,435

3,001

91,337

548,807

25,717

127,500

153,217

1,029,615

FUNDS AVAILABLE

892,458

892,458

314,552

314,552

126,259

2!0,000

1,207,335

675,017

800,699

l,207,300

4,226,610

655,06 l

297,583

1,442,521

22,500

932,999

3,350,663

29,871,424

7,625,041

430,833

11,903,747

3,980,873

Page 6 of?

51

31

Doc. No. 34GL-18-1431.



EXPENDITURES & ENCUMBRANCES APPROPRIATIONS 11 EXPENDITURES 21 ENCUMBRANCES

JUDICIAL/LEGISLATIVE/OTHERS (CONTINUED)

Mayor's Council of Guam (MCOG) - Operations

Office of Public Accountability

TOTAL JUDICIAL/LEGISLATIVE/OTHERS

MISCELLANEOUS APPROPRIATIONS

Government of Guam Retirement Fund (GGRF) - Medicare Premiums

GGRF - Governor/Lieutenant Governor Pensions

GGRF - Judges Annuities

GGRF - Health/Dental/Life Insurance

DOA - Supplemental Annuity Benefits Special Fund

DOA- Cost of Living Allowance

TOTAL

CONTINUING APPROPRIATIONS

General Obligation Bonds, Series 2009 A

GDOE Series 2010A JFK Project

BPT Tax Bonds, Series 201 IA

BPT Tax Bonds, Series 20 I 2B

BPTTax Bonds, Series 20!3C

GDOE Series 2013A Okkodo Project

BPT Bonds, Series 2015D

Limited Obligation Bonds (Section 30), Series 20 I 6A

TOTAL

GRAND TOTAL

Footnotes:

788,931 188,694

l,396,898 333,378

66,439,922 9,934,632

3,300,000 875,000

252,000 63,000

365,000 92,750

32,384,180 7,626,495

8,392,000 1,093,840

13,902,000 13,758,000

58,595,180 23,509,086

5,555,250 5,241,900

5,128,200 5,128,200

16,346,763

7,509,324

2,772,338 2,655,463

2,286,685 2,286,685

22,263,550 12,187,375

14,069,250

75,931,360 27,499,623

688,559,103 164,149,732

1/ Pursuant to P.L 34-42 and other GF appropriations noted per DOA. Does not include appropriations from "revenues in excess of FY 2018 projections of General Fund".

21 Actual Cumulative preliminary numbers provided by DOA to exclude X & Z accounts.

3/ Appropriation inclusive of Criminal Justice Information System Integration Project Cost Sharing Initiative.

41 Pending journal voucher transactions between GBHWC accounts.

417,429

1,447,044

18,459,183

FUNDS AVAILABLE

182,808

1,063,520

55,058,246

2,425,000

189,000

272,250

24,757,685

7,298,160

144,000

35,086,094

313,350

16,346,763

7,509,324

l 16,875

10,076,175

14,069,250

48,431,737

505,950,188

51 Inclusive of Judiciary appropriations for: Court Appointed Fees ($1,306,472), Adult and Juvenile Drug Courts ($1,572,793), and Electronic Monitoring System ($551,966). Pending distribution of allocation by DOA.

Note: Data continued herein arc subject to change, as additional reconciliations are performed. Page 7 of 7

Doc. No. 34GL-18-1431.

375 - guamlegislature.com. no... · note 3.111is report ts not prepared lil nccordancc \\1th gaap...

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