Transparency
How public money is raised and spent, and where to find official records.
A separate site listing projects for the whole province in the proposed 2027 national budget.
Municipal finances, 2025
The most recent audited year, from the Commission on Audit’s report.
- Income₱608,572,208.96
- ₱608.6M
- Expenses₱490,827,853.75
- ₱490.8M
- Liabilities₱361,478,549.35
- ₱361.5M
- Assets₱1,648,134,295.07
- ₱1.65B
- The auditor gave an unmodified opinion on the 2025 financial statements, meaning they were found to be fairly presented.
- Total appropriations for 2025 were ₱572,254,637.16, of which ₱393,244,342.16 was obligated. Equity at year end was ₱1,286,655,745.72.
Year by year, 2011 to 2025
13 of 15 years have been checked against the Commission on Audit’s own reports.
| Year | Income | Expenses | Liabilities | Assets | Checked against |
|---|---|---|---|---|---|
| 2025 | ₱608.6M | ₱490.8M | ₱361.5M | ₱1.65B | COA Executive Summary |
| 2024 | ₱514.1M | ₱471.9M | ₱514.9M | ₱1.66B | COA Executive Summary |
| 2023 | ₱471.9M | ₱479.2M | ₱536.7M | ₱1.62B | COA Executive Summary |
| 2022 | ₱539.8M | ₱457.5M | ₱334.3M | ₱1.33B | COA Executive Summary |
| 20211 | ₱447.4M | ₱391.6M | ₱136.6M | ₱1.05B | COA Executive Summary |
| 2020 | ₱458.3M | ₱422.2M | ₱158.3M | ₱962.0M | COA Executive Summary |
| 2019 | ₱399.0M | ₱363.6M | ₱132.8M | ₱904.4M | COA Executive Summary |
| 20182 | ₱407.4M | ₱332.9M | ₱155.3M | ₱762.2M | COA Annual Audit Report |
| 2017 | ₱537.4M | ₱438.8M | ₱118.6M | ₱643.1M | COA Executive Summary |
| 2016 | ₱509.3M | ₱466.0M | ₱105.4M | ₱504.9M | COA Executive Summary |
| 20153 | ₱295.4M | ₱225.2M | ₱107.9M | ₱457.2M | COA Executive Summary |
| 2014 | ₱213.4M | ₱173.3M | ₱82.6M | ₱415.4M | COA Executive Summary |
| 2013 | ₱185.6M | ₱152.3M | ₱63.0M | ₱359.3M | Next year’s COA summary |
| 2012 | ₱169.4M | ₱199.4M | ₱55.7M | ₱318.5M | Not yet checked |
| 2011 | ₱169.4M | ₱130.4M | ₱55.8M | ₱286.9M | Not yet checked |
- 12021: The 2022 report restates 2021 assets as ₱1,050,486,472.64 and liabilities as ₱137,005,391.06.
- 22018: Total revenue and current operating expenses from the 2018 financial statements. The 2019 report’s comparison column shows 2018 income as ₱408,266,116.77 and expenses as ₱356,835,327.61.
- 32015: The 2016 report restates 2015 income as ₱244,363,679.98 and expenses as ₱183,753,889.38.
Each year shows the figures stated in that year’s own Commission on Audit report. Later reports sometimes restate an earlier year; the notes above say where. The reports are on the COA Annual Audit Reports page, under each year › Region VIII › Municipalities › Northern Samar.
2011 and 2012 have not been checked. Those figures are recorded on the Wikidata record for Catarman, which cites the COA reports. Confirm them with COA before quoting them.
These are year-end totals from the audited financial statements, not the approved budget. Hover over a figure to see the exact amount.
What the auditor observed, 2025
From the Commission on Audit’s yearly audit of the municipal government.
Please read this first
- These are audit observations, not findings of wrongdoing. They describe weaknesses the auditor saw in records, documents, and controls, together with what it recommended. Where the auditor says a practice was contrary to a law or circular, that is its audit assessment. It is not a ruling that any person or office is liable, which only the proper bodies can decide, and it should not be read or repeated as one.
- The municipal government’s responses are included. Under each observation you will find what municipal officials told the auditors, as recorded in the full Annual Audit Report, and what the audit team said in return.
- The observations are in the auditor’s exact words. So are the responses. Only the short headings were written for this site, the recommendations are shortened, and the responses are excerpts. The full report has more detail, and if anything here differs from it, the report is correct.
- Things may have changed since. The audit covers 2025. Some recommendations may already have been acted on.
- Audit opinion
- Unmodified
- The auditor rendered an unmodified opinion on the combined financial statements for the year ended December 31, 2025.
- Suspensions, disallowances, and charges
- None unsettled
- All notices issued by COA were settled by management in 2025, leaving no unsettled amount as of December 31, 2025.
- Earlier recommendations
- 39 of 53 implemented
- Of 53 recommendations from prior years’ audits, 39 were fully implemented and 14 were not acted upon by management.
Significant observations and recommendations (5)
Abbreviations used in the auditor’s wording
- PPAs
- Programs, projects, and activities
- MDRRM Fund
- Municipal Disaster Risk Reduction and Management Fund
- QRF
- Quick Response Fund
- MF-MOOE
- Mitigation Fund, Maintenance and Other Operating Expenses
- LDRRMIF / LDRRMFIP
- Local Disaster Risk Reduction and Management Fund Investment Plan
- LGU
- Local government unit
- PHIC
- Philippine Health Insurance Corporation (PhilHealth)
- DOLE
- Department of Labor and Employment
- PESO
- Public Employment Service Office
- RA 12009
- New Government Procurement Act
- P.D. 1445
- Government Auditing Code of the Philippines
- IRR
- Implementing rules and regulations
- LCE
- Local Chief Executive (the Mayor)
- ATL
- Audit Team Leader
- BAC
- Bids and Awards Committee
- MHO
- Municipal Health Office or Officer
- MPDO
- Municipal Planning and Development Office
- MDRRMF
- Municipal Disaster Risk Reduction and Management Fund
- STF
- Special Trust Fund
- AIP
- Annual Investment Program
- MOA
- Memorandum of Agreement
- PO
- Purchase Order
- HCI
- Health care institution
Sources: Catarman Executive Summary 2025 and the full Catarman Annual Audit Report 2025, Commission on Audit, read on 11 November 2026. Find it on the COA Annual Audit Reports page under 2025 › Region VIII (Eastern Visayas) › Municipalities › Northern Samar.