PBO/CBO

MEETING
Grand Tower, January 25, 2011
 AGENDA

11 General Provisions, GAA 2011 (RA 10147)

22 FY 2011 IRA; PDAF

33 Use of 20% Devt. Fund

44 RA 10121 Updates

55 GPRA Updates
General Provisions of FY 2011
GAA
Section 89
IRA shall be apportioned among LGUs
including those created, approved
and ratified in 2010 based on formula
under Sec. 284 of LGC – considering
the foll:
Land area – based on 2001 Land
area as certified by LMB
Population – based on FY 2007
population count as proclaimed by
the President
 General Provisions of FY 2011
GAA
Section 89

Any adjustments including final

and executory court decisions
rendered, other changes,
modifications or alterations in
any of the factors affecting
computation of IRA, in FY 2011
shall only be considered and
implemented in FY 2012
 Internal Revenue Allotment

286.944
265.802
249.989

210.730
FY 2010 FY 2011
FY 2009 21.142
21.142 B
B
FY 2008 15.813
15.813 B
B 7.95%
7.95%
39.259
39.259 B
B 6.32%
6.32%
18.63%
18.63%

12/08/21 www.dbmro6.org 5
 Distribution of FY 2011 IRA

Codev Codal Total

Provinces 2.846 64.508 67.354

Cities .928 64.508 65.436

Mun. 2.702 95.359 98.061
Brgys 56,093 56.093
Total 6.476 280.468 286.944
IRA Distribution

Nationwide Region VI

Provinces 67.354 5.282

Cities 65.436 6.967

Mun. 98.061 7.041
Brgys 56.093 4.820
Total 286.944 24.110
 IRA – 2010 vis 2011

Prov 2010 Jan11 2011 Inc

Aklan 517.00 46.57 558.83 41.83

Antique 569.49 51.28 615.42 45.93

Capiz 652.43 58.70 704.46 52.03

Guimaras 285.71 25.90 310.82 25.11

Iloilo 1,221.65 109.76 1,317.08 95.43

Neg Occ 1,644.81 147.95 1,775.37 130.56

 IRA – 2010 vis 2011
Cities 2010 Jan11 2011 Inc
Bacolod 662.84 59.29 711.48 48.64
Bago 458.50 41.09 493.08 34.58
Cadiz 507.91 45.54 546.48 38.57
Escalante 300.45 26.90 322.80 22.35
Himamaylan 390.66 35.01 420.12 29.46
Kabankalan 604.09 54.18 650.16 46.07
La Carlota 247.12 22.12 265.44 18.28
Sagay 410.20 36.74 440.88 30.68
San Carlos 456.53 40.91 490.92 34.39
Silay 335.67 30.06 360.72 25.05
Sipalay 363.12 32.56 390.72 27.60
Talisay 308.46 27.61 331.32 22.86
Victorias 269.61 24.12 289.44 19.83
 IRA – 2010 vis 2011

Cities 2010 Jan11 2011 Inc

Iloilo 548.24 49.00 588.00 39.76

Passi 312.82 28.02 336.24 23.42

Roxas 306.36 27.40 328.80 22.44

 General Provisions of FY 2011 GAA
Section 89 – PS Cap
Enforcement of Sec. 325(a) and Sec.331(b)
of RA 7160 shall be waived to enable LGUs to:

for new cities – absorb cost of hospital

services transferred from province
create mandatory positions specified in
RA 7160 (first year only)
Retirement gratuity and terminal leave
for barangays – YEB of PB (P1,000) and
other officials (P600) and P5,000 cash gift
 General Provisions of FY 2011
GAA
Section 90 – Use and Disbursement
of IRA
To be used in accordance with Secs. 17(g)
and 287 of LG Code
Annual budgets prepared in accordance
with forms, procedures and schedules
prescribed by DBM (UBOM/LBM)
Strict compliance with Secs. 288 and 354
of LG Code
Strict compliance with DILG MC 2010-83
– Full Disclosure of Local Budget
Finances and Bids and Public Offering
General Provisions of FY 2011
GAA

Section 17(g) LG Code

“Basic services and facilities
enumerated – funded from share
of LGUs in national taxes and
local revenues and funding
support from NG. Any fund or
resource available shall be first
allocated for basic services and
facilities – before applying the
same for other purposes”
General Provisions of FY 2011
GAA

Section 287 LG Code

“Local Development Projects.
Each LGU shall appropriate in its
annual budget no less than 20%
of its IRA for development
projects”
General Provisions of FY 2011
GAA

Section 288 LG Code

“The Secretary of DOF, in
consultation with Secretary of
DBM shall promulgate the
necessary rules and regulations
for a simplified disbursement
scheme designed for the speedy
and effective enforcement”
General Provisions of FY 2011
GAA

Section 354 LG Code

“The Secretary of DBM jointly
with COA shall promulgate a
Budget Operations Manual for
LGUs to improve and systematize
methods, techniques, and
procedures employed in budget
process”
 General Provisions of FY 2011
GAA

DILG MC 2011-08
“Strict Adherence to Section 90 of RA
10147, GAA for FY 2011”
DILG MC 2010-83
“Full Disclosure of Local Budget
and Finances, and Bids and
Public Offering”
Failure to comply shall subject
responsible officials to disciplinary
actions in accordance with existing
laws
 General Provisions of FY 2011
GAA
 What to Post?
 General Provisions of FY 2011
GAA
 What to Post?
 Priority Devt Assistance Fund
(PDAF)

Appropriations
MOOE – 7,736,500
CO - 16,883,500
TOTAL 24,620,000

Congressmen and Vice President &

Part List Rep. Senators
30 M – Soft 100 M – Soft
40 M - Infra 100 M - Infra
 PDAF Project Menu
 Education – Eqpt, IT, scholarship, ALS, sports
 Health – Indigent patients, medical eqpt.,meds, NHIP
 Livelihood – SME, Training/Employment program
 Social Services – CIDSS, Indigents/displaced
families
 Rural Electrification – Brgy/Rural electrification
 Water Supply – water system, pipes/pumps/tanks,
LWD
 Public Works – roads, bridges, flood control, school,
health
 Irrigation – irrigation facilities
 Peace and Order – fire trucks, patrol, prisoners vans,
multicabs, police/jail/fire station
 Housing – housing units
 Forest Management – forest/mangrove protection
 Historical Arts/Culture – historical sites/heritage
 Use of 20% Devt. Fund

DILG MC 2010-138
LGUs enjoined to utilize their 20%
Devt. Fund for meaningful and
rooted development.

Development – realization of
desirable social, economic and
environmental outcomes essential
in the attainment of the
constitutional objective of a
desired quality of life
 Use of 20% Devt. Fund
 DILG MC 2010-138
LGUs to refrain from utilizing the
fund for:
Admin expenses – cash gift, bonuses, food
allowance, medical assistance, uniforms, supplies,
meetings, communication, water and light, petroleum,
etc.
Salaries, wages, OT
Travelling expenses
Registration fees in seminars, trainings, etc.
Construction, repair or refinishing of admin. offices
Purchase of admin office furnitures, fixtures, etc.
Purchase, maintenance, repair of motor vehicles,
except ambulance
Use of FY 2010 5% Calamity Fund

DILG
DILG Position
Position NDRRMC
NDRRMC

RA
RA8185
8185and
andother
other RA
RA10121
10121isisthe
the
pertinent
pertinentlaws
lawsshall
shall prevailing
prevailinglaw
lawupon
upon
still
stillbe
beapplicable
applicableon
on its
itseffectivity
effectivityw/c
w/cisisJune
June
LGUs’
LGUs’calamity
calamityfund
fund 24,
24,2010
2010

At the time RA 10121 was Unexpended balance of the

approved, LGUs have 5% calamity fund shall
already approved their accrue to a special trust
Annual budgets fund
 GPRA Updates

GPPB Resolution No. 05-2010 –

Guidelines on Procurement of
Printing Services
GPPB Resolution No. 06-2010 –
Approving and Adopting the 4th
Edition of PBDs for Goods and
Infra as harmonized with Devt.
Partners
Circular Letter No. 2010-9 –
Directing Agencies to Expedite
their Procurement Activities
GPPB Resolution No. 05-2010

 Under
Section 29, General Provisions of RA 9
970
(2010 GAA), procuring entities have
the option to engage the services of
private printers for their printing and
publication expenditures subject to
public bidding in accordance with RA
9184 and pertinent accounting and
auditing rules and regulations.
 However, printing of accountable
forms and sensitive high
quality/volume requirements shall
only be undertaken by Recognized
Government Printers (RGP) namely:
Bangko Sentral, National Printing
Office and APO Production Unit, Inc.
GPPB Resolution No. 05-2010

 In cases where the RGPs, upon

determination by the Presidential
Communications Operations Office
(PCOO), cannot undertake the
printing services due to time
constraints and equipment
limitations,
limitations the procuring entity may
engage the services of private
printers.
printers
 Not covered by the guidelines are the
printing of official ballots and
campaign paraphernalia, including
statement of votes, certificates of
canvass and paper seals which is
governed by the Omnibus Election
Code.
 Circular Letter No. 2010-9
Reiterate, expand, amend GPPB
Resolution Nos. 02-2008 and 01-
2009 re: Procedures in
procurement prior to approval of
GAA and receipt of allotments
ABC for LGUs – amount of fund
transfer received from NGA to
implement program/project
LGUs can commence procurement
but notice of award to be issued
upon receipt of actual cash
transfer
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