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LEGAL AUTHORITY
Act 34 of June 12, 1969,
as amended, assigned funds to pay for Christmas bonuses to all Commonwealth of Puerto Rico functionaries, employees and the Legislative Assembly, including public corporations and municipal personnel.
Act 80-1991,
as amended, known as the Municipal Income Collection Centers Act, established a Municipal Income Matching Fund.
Act 83-1991,
as amended, known as Municipal Property Tax Act, indemnifies municipalities for existing tax exemptions. It also allocated funds to municipalities for subsidizing part of the costs for services offered to citizens, to cover operational costs and for permanent improvement works.
FISCAL YEAR 2012-2013 PROPOSED BUDGET
The Proposed Consolidated Budget for Fiscal Year 2012-2013 is $395,639,000, from the Special Appropriations-General Fund.
The Proposed Budget reflects a net reduction of $16,919,000, when compared to funds assigned in fiscal year 2011-2012 due to the completion of capital improvements work and the loss of non-recurring resources from the Capital Improvement funds assigned through JR 192-2011 and JR 5-2012.
Resources from the Special Appropriation fund will be used to meet Municipal Income Matching Fund commitments; to meet municipalities' operational expenses and to pay for municipal employees' Christmas bonuses per the Departament of Treasury Regulation 49.
SUMMARY OF FUNDING ALLOCATIONS
| Consolidated Budget (thousands $) |
2010 |
2011 |
2012 |
2013 |
|
| Program |
|
| Operational Expenses |
Actual |
Actual |
Budget |
Proposed |
| Compensate municipalities for the exemption from property tax non-collected |
0 |
0 |
0 |
153,008 |
| Contribution to Operating Expenses of the Municipality of Ciales |
0 |
0 |
0 |
1,000 |
| Contribution to the equalization municipal fund |
0 |
0 |
0 |
210,145 |
| Contribution to the Municipalities to pay the Christmas Bonus |
0 |
0 |
0 |
25,032 |
| Contribution to the municipality of Culebra to subsidize operational expenses |
0 |
0 |
0 |
550 |
| Contribution to the municipality of Culebra to subsidize regular and emergency air transportation services to the Island |
0 |
0 |
0 |
75 |
| Contribution to the municipality of Las Marías to subsidize operational expenses |
500 |
500 |
500 |
500 |
| Contribution to the municipality of Loiza to subsidize operational expenses |
1,600 |
600 |
1,100 |
1,100 |
| Contribution to the municipality of Maricao to subsidize operational expenses |
0 |
0 |
0 |
500 |
| Contribution to the municipality of Vieques to subsidize air transportation services to San Juan and Fajardo |
0 |
0 |
0 |
200 |
| Contribution to the municipality of Vieques to subsidize operational expenses |
0 |
0 |
0 |
2,676 |
| Contributions to Municipalities to address other needs |
27,250 |
300 |
4,203 |
853 |
| Subtotal, Operational Expenses |
29,350 |
1,400 |
5,803 |
395,639 |
| |
| Subsidies, Incentives and Donations |
| Compensate municipalities for the exemption from property tax non-collected |
140,626 |
145,987 |
148,491 |
0 |
| Contribution to the equalization municipal fund |
167,725 |
183,178 |
204,825 |
0 |
| Contribution to the Municipalities to pay the Christmas Bonus |
26,750 |
26,066 |
26,500 |
0 |
| Contribution to the municipality of Culebra to subsidize operational expenses |
550 |
550 |
550 |
0 |
| Contribution to the municipality of Culebra to subsidize regular and emergency air transportation services to the Island |
75 |
75 |
75 |
0 |
| Contribution to the municipality of Maricao to subsidize operational expenses |
800 |
500 |
500 |
0 |
| Contribution to the municipality of Vieques to subsidize air transportation services to San Juan and Fajardo |
200 |
200 |
200 |
0 |
| Contribution to the municipality of Vieques to subsidize operational expenses |
2,676 |
2,676 |
2,676 |
0 |
| Education and development of bilingual citizens, San Juan |
750 |
750 |
0 |
0 |
| Subtotal, Subsidies, Incentives and Donations |
340,152 |
359,982 |
383,817 |
0 |
| |
| Capital Improvements |
| Contributions to Municipalities (Pork Barrel) |
0 |
11,920 |
22,938 |
0 |
| Contributions to Municipalities to address other needs |
115,682 |
0 |
0 |
0 |
| Subtotal, Capital Improvements |
115,682 |
11,920 |
22,938 |
0 |
| Total, Program |
485,184 |
373,302 |
412,558 |
395,639 |
| |
| Funding Sources |
|
| Operational Expenses |
|
| Special Appropriations - General Fund |
29,350 |
1,400 |
5,803 |
395,639 |
| Subtotal, Operational Expenses |
29,350 |
1,400 |
5,803 |
395,639 |
| |
| Subsidies, Incentives and Donations |
|
| Special Appropriations - General Fund |
340,152 |
359,982 |
383,817 |
0 |
| Subtotal, Subsidies, Incentives and Donations |
340,152 |
359,982 |
383,817 |
0 |
| |
| Capital Improvements |
|
| Special Appropriations - General Fund |
0 |
1,385 |
0 |
0 |
| Other Income |
115,682 |
0 |
0 |
0 |
| Public Improvements Fund |
0 |
10,535 |
22,938 |
0 |
| Subtotal, Capital Improvements |
115,682 |
11,920 |
22,938 |
0 |
| Total, Funding Sources |
485,184 |
373,302 |
412,558 |
395,639 |
| |
| Expense Category |
|
| Operational Expenses |
|
| Donations, Subsidies, and Distributions |
29,350 |
1,400 |
4,950 |
395,639 |
| Non Distributed Allocations |
0 |
0 |
853 |
0 |
| Subtotal, Operational Expenses |
29,350 |
1,400 |
5,803 |
395,639 |
| |
| Subsidies, Incentives and Donations |
|
| Incentives and Subsidies for Services to Citizens |
340,152 |
359,982 |
383,817 |
0 |
| Subtotal, Subsidies, Incentives and Donations |
340,152 |
359,982 |
383,817 |
0 |
| |
| Capital Improvements |
|
| Capital Improvements Program |
115,682 |
11,920 |
22,938 |
0 |
| Subtotal, Capital Improvements |
115,682 |
11,920 |
22,938 |
0 |
| Total, Expense Category |
485,184 |
373,302 |
412,558 |
395,639 |
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