Espinosa's SOCE shows he spent P20,150.00 of his own money for the campaign, another P2,000 was spent using cash contributions, and P16,000 spent using in-kind contributions.
The in-kind contributions include use of vehicles, tarpaulins, flyers and leaflets, posters and use of sound system.
On Monday President Rodrigo Duterte gave Espinosa and his son 24 hours to surrender after police arrested five of the mayor's bodyguards and employees in a drug sting operation.
"Otherwise, an order of 'shoot on sight' will be given if they resist and endanger the lives of arresting police officers," Presidential spokesman Ernesto Abella said on television.
The mayor surrendered to police on Tuesday but denied that he was involved in illegal drugs. Instead, he told Philippine National Police chief Ronald "Bato" dela Rosa that it was his son who has links to a narcotics syndicate in Eastern Visayas.
The mayor also denied that he is a narco-politician, saying he received funds from relatives in the US for his electoral campaign.
Espinosa's son has already sent surrender feelers to the PNP, according to Dela Rosa.