Guidelines on the Release and Utilization of the Shares of Local Government Units (LGUs) from the CY 2013 Collection of Excise Tax on Locally Manufactured Virginia-Type Cigarettes under Republic Act (RA) No. 7171 and Burley and Native Tobacco Excise Tax Pursuant to RA No. 8240, as Amended by RA No. 10351, Chargeable against the Allocations to LGUs under the FY 2015 General Appropriations Act (GAA), RA No. 10651

March 8, 2016 DBM LOCAL BUDGET MEMORANDUM NO. 072-16 TO : Local Chief Executives, Members of the Local Sanggunian, Local Budget Officers, Local Treasurers, Local Development and Planning Officers, Local Accountants, and All Others Concerned SUBJECT : Guidelines on the Release and Utilization of the Shares of Local Government Units (LGUs) from the CY 2013 Collection of Excise Tax on Locally Manufactured Virginia-Type Cigarettes under Republic Act (RA) No. 7171 and Burley and Native Tobacco Excise Tax Pursuant to RA No. 8240, as Amended by RA No. 10351, Chargeable against the Allocations to LGUs under the FY 2015 General Appropriations Act (GAA), RA No. 10651 1.0 Background Special Provision (SP) No. 3 for the Special Shares of LGUs in the Proceeds of National Taxes under the Allocations to LGUs in the FY 2015 GAA, RA No. 10651, provides, in part, that the shares of LGUs in excise taxes from locally manufactured Virginia-type cigarettes shall be allocated pursuant to the provisions of Section 289 of RA No. 8424, to be implemented in accordance with the guidelines of Memorandum Circular (MC) No. 61-A dated November 28, 1993, and other issuances by the Department of Budget and Management (DBM), in consultation with the Department of Finance (DOF), Bureau of Internal Revenue (BIR), Department of Agriculture (DA) and National Tobacco Administration (NTA). The aforementioned SP was, however, subjected to conditional implementation per the President's Veto Message dated December 23, 2014 which required that MC No. 61-A be supplanted by new guidelines by DBM to cover the release of the subject LGU shares considering the pronouncement of the Supreme Court (SC) in Greco Antonious Beda B. Belgica, et al. vs. Honorable Paquito N. Ochoa, Jr., et al. , (G.R. Nos. 208566, 208493 and 209251, November 19, 2013), against any form of post-enactment intervention by legislators in the implementation of the budget. As regards the shares of LGUs from Burley and Native Tobacco Excise Tax under RA No. 8240, as amended by RA No. 10351, SP No. 4 for the Special Shares of LGUs in the Proceeds of National Taxes under the Allocations to LGUs in the FY 2015 GMA provides that the said shares shall be allocated and distributed pursuant to the guidelines to be issued by the DBM in consultation with DOF, BIR, DA and NTA. IDSEAH Consistent with the foregoing, these guidelines are being issued to cover the release and utilization of the shares of LGUs from the CY 2013 collection of tobacco excise taxes pursuant to RA No. 7171 and RA No. 8240, as amended by RA No. 10351, chargeable against the FY 2015 GAA, RA No. 10651. 2.0 Purposes 2.1 To prescribe the guidelines on the release and utilization of the subject shares of LGUs, and emphasize the concomitant posting and reporting requirements to enhance transparency and accountability; and 2.2 To inform the beneficiary LGUs of their respective shares. 3.0 General Guidelines 3.1 The individual shares of the beneficiary LGUs are computed based on the following formula: RA No. 8240, RA No. 7171 as Amended by RA No. 10351 30% to the beneficiary province 10% to the beneficiary province 40% to the component cities and 10% to the component cities and municipalities of the beneficiary municipalities of the beneficiary province, to be further computed province, to be computed based as follows: on the volume of tobacco production of tobacco-producing a. 50% to be divided equally cities and municipalities among all the municipalities and cities of the beneficiary 80% to the component cities province; and and municipalities of the beneficiary province, to be b. 50% to be divided according computed based on the to volume of their respective volume of tobacco production tobacco production of of tobacco-producing cities tobacco-producing cities and and municipalities municipalities 30% to the component cities and municipalities of the beneficiary province to be computed based on their volume of tobacco production The volume of production and trade acceptances of tobacco-producing LGUs are based on the NTA certifications endorsed by the DA in accordance with Section 6 (c), Rule VI of the Implementing Rules and Regulations of RA No. 10351. The individual shares of the beneficiary LGUs are shown in the following attachments: Annex A Shares of LGUs from the CY 2013 Collection of Excise Taxes on Locally Manufactured Virginia-Type Cigarettes under RA No. 7171; and Annex B Shares of LGUs from the CY 2013 Collection of Burley and Native Tobacco Excise Taxes under RA No. 8240, as Amended by RA No. 10351. 3.2 Consistent with the amounts of their individual shares, the beneficiary LGUs shall submit to the DBM Regional Office (RO) concerned a list of programs and projects to be implemented, supported by the following: (i) approved sanggunian ordinance or resolution; (ii) mechanism and period of implementation; and (iii) projected and estimated number of beneficiaries. 3.3 The recipient LGUs shall ensure that the programs and projects to be implemented are included in their respective approved Annual Investment Programs. 3.4 In case a program/project is to be undertaken by a cooperative, the recipient LGU shall ensure that an authenticated or a certified true copy of the Certificate of Registration from the Cooperative Development Authority is submitted by the cooperative to the LGU prior to the implementation of the program/project. 3.5 The corresponding Authorities to Debit Account and Notices of Authority to Debit Account Issued shall be released upon receipt of the LGUs' submission of the list of programs and projects, together with the necessary supporting documents per item 3.2 hereof, subject to cash programming, budgeting, accounting and auditing rules and regulations, and other applicable laws, rules and regulations. 4.0 Uses of the Fund 4.1 Shares of LGUs from the Collection of Excise Tax on Locally Manufactured Virginia-Type Cigarettes under RA No. 7171 The fund shall be utilized to advance the self-reliance of the tobacco farmers through: 4.1.1 Cooperative projects that will enhance better quality of products, increase productivity, guarantee the market and, as a whole, increase farmers' income; aCIHcD 4.1.2 Livelihood projects particularly the development of alternative farming system to enhance farmers' income; 4.1.3 Agro-industrial projects that will enable tobacco farmers in the Virginia tobacco-producing provinces to be involved in the management and subsequent ownership of these projects such as post-harvest and secondary processing like cigarette manufacturing and by-product utilization; and 4.1.4 Infrastructure projects, such as farm-to-market roads. 4.2 Shares of LGUs from the Collection of Burley and Native Tobacco Excise Tax Pursuant to RA No. 8240, as Amended by RA No. 10351 The fund shall be exclusively utilized for programs in pursuit of the following objectives: 4.2.1 Programs that will provide inputs, training, and other support for tobacco farmers who shift to production of agricultural products other than tobacco including, but not limited to, high-value crops, spices, rice, corn, sugarcane, coconut, livestock, and fisheries; 4.2.2 Programs that will provide financial support for tobacco farmers who are displaced or who cease to produce tobacco; 4.2.3 Cooperative programs to assist tobacco farmers in planting alternative crops or implementing other livelihood projects; 4.2.4 Livelihood programs and projects that will promote, enhance, and develop the tourism potential of tobacco-growing provinces; 4.2.5 Infrastructure projects such as farm-to-market roads, schools, hospitals, and rural health facilities; and 4.2.6 Agro-industrial projects that will enable tobacco farmers to be involved in the management and subsequent ownership of projects, such as post-harvest and secondary processing like cigarette manufacturing and by-product utilization. 5.0 Posting/Reporting Requirements 5.1 The recipient LGU shall prepare quarterly reports on fund utilization and status of program/project implementation using the attached format (Annex C), and said reports shall be posted within twenty (20) days from the end of each quarter on the LGU's website, the website established by the DBM for the purpose, and in at least three (3) conspicuous public places in the locality for transparency and accountability, consistent with the Full Disclosure Policy of the Department of the Interior and Local Government. 5.2 Likewise, the recipient LGU shall comply with the posting requirements prescribed under RA No. 9184 (The Government Procurement Reform Act). 6.0 Responsibility and Accountability The responsibility and accountability in the implementation of programs and projects and proper utilization and disbursement of the LGU shares shall rest upon the local chief executive and other local officials concerned. It is also the responsibility of the said local officials to ensure that the LGU shares are utilized strictly in accordance with applicable budgeting, accounting, and auditing rules and regulations, and pertinent provisions of RA No. 9184. 7.0 Effectivity This Memorandum shall take effect immediately. (SGD.) FLORENCIO B. ABAD Secretary ANNEX A Shares of Provinces, Cities and Municipalities from the CY 2013 Collection of Excise Tax on Locally Manufactured Virginia-Type Cigarettes under RA No. 7171, Chargeable against the FY 2015 GAA, RA No. 10651 LGU Volume of Percentage Total LGU Production Share Share 1. Abra 4,252,439.70 10.58900% 1,079,122,236.00 2. Ilocos Norte 5,270,663.57 13.12500% 1,337,565,338.00 3. Ilocos Sur 23,961,261.61 59.66700% 6,080,648,456.00 4. La Union 6,673,707.21 16.61900% 1,693,637,970.00 Grand Total 40,158,072.09 100.00000% 10,190,974,000.00 =========== ========== ============== LGU Volume of Percentage Equal Share Share Based Total LGU Production Share on Volume of Share Production Province of Abra 323,736,672.00 Municipalities 1. Bangued 171,924.20 4.04300% 7,993,498.00 21,814,456.00 29,807,954.00 2. Boliney 0.00 0.00000% 7,993,498.00 0.00 7,993,498.00 3. Bucay 6,159.20 0.14500% 7,993,498.00 782,363.00 8,775,861.00 4. Bucloc 0.00 0.00000% 7,993,498.00 0.00 7,993,498.00 5. Daguioman 0.00 0.00000% 7,993,498.00 0.00 7,993,498.00 6. Danglas 2,597.90 0.06100% 7,993,498.00 329,132.00 8,322,630.00 7. Dolores 41,138.50 0.96700% 7,993,498.00 5,217,556.00 13,211,054.00 8. La Paz 3,993.10 0.09400% 7,993,498.00 507,187.00 8,500,685.00 9. Lacub 0.00 0.00000% 7,993,498.00 0.00 7,993,498.00 10. Lagangilang 0.00 0.00000% 7,993,498.00 0.00 7,993,498.00 11. Langiden 0.00 0.00000% 7,993,498.00 0.00 7,993,498.00 12. Langayan 0.00 0.00000% 7,993,498.00 0.00 7,993,498.00 13. Licuan-Baay 0.00 0.00000% 7,993,498.00 0.00 7,993,498.00 14. Luba 343,670.60 8.08200% 7,993,498.00 43,607,330.00 51,600,828.00 15. Malibcong 0.00 0.00000% 7,993,498.00 0.00 7,993,498.00 16. Manabo 4,614.70 0.10900% 7,993,498.00 588,122.00 8,581,620.00 17. Penarubbia 54,989.90 1.29300% 7,993,498.00 6,976,525.00 14,970,023.00 18. Pidigan 180,371.00 4.24200% 7,993,498.00 22,888,183.00 30,881,681.00 19. Pilar 1,288,803.20 30.30700% 7,993,498.00 163,524,788.00 171,518,286.00 20. Sal-lapadan 6,653.30 0.15600% 7,993,498.00 841,715.00 8,835,213.00 21. San Isidro 817,116.40 19.21500% 7,993,498.00 103,676,669.00 111,670,167.00 22. San Juan 28,275.40 0.66500% 7,993,498.00 3,588,082.00 11,581,580.00 23. San Quintin 100,031.30 2.35200% 7,993,498.00 12,690,478.00 20,683,976.00 24. Tayum 243,445.60 5.72500% 7,993,498.00 30,889,874.00 38,883,372.00 25. Tineg 0.00 0.00000% 7,993,498.00 0.00 7,993,498.00 26. Tubo 10,316.60 0.24300% 7,993,498.00 1,311,133.00 9,304,631.00 27. Villaviciosa 948,338.80 22.30100% 7,993,498.00 120,327,525.00 128,321,023.00 Total, Abra 4,252,439.70 100.00000% 215,824,446.00 539,561,118.00 1,079,122,236.00 ============ =========== ============= ============= ============= Province of Ilocos Norte 401,269,600.00 Municipalities 1. Adams 0.00 0.00000% 11,631,003.00 0.00 11,631,003.00 2. Bacarra 0.00 0.00000% 11,631,003.00 0.00 11,631,003.00 3. Badoc 997,611.40 18.92800% 11,631,003.00 126,587,184.00 138,218,187.00 4. Banna 333,409.50 6.32600% 11,631,003.00 42,307,192.00 53,938,195.00 5. Bangui 0.00 0.00000% 11,631,003.00 0.00 11,631,003.00 6. Batac City 1,311,376.57 24.88000% 11,631,003.00 166,393,127.00 178,024,130.00 7. Burgos 0.00 0.00000% 11,631,003.00 0.00 11,631,003.00 8. Carasi 0.00 0.00000% 11,631,003.00 0.00 11,631,003.00 9. Currimao 119,340.70 2.26400% 11,631,003.00 15,141,240.00 26,772,243.00 10. Dingras 294,463.50 5.58700% 11,631,003.00 37,364,888.00 48,995,891.00 11. Dumalneg 0.00 0.00000% 11,631,003.00 0.00 11,631,003.00 12. Laoag City 0.00 0.00000% 11,631,003.00 0.00 11,631,003.00 13. Marcos 397,200.00 7.53600% 11,631,003.00 50,399,462.00 62,030,465.00 14. Nueva Era 196,794.50 3.73400% 11,631,003.00 24,972,345.00 36,603,348.00 15. Pagudpud 0.00 0.00000% 11,631,003.00 0.00 11,631,003.00 16. Paoay 62,371.40 1.18300% 11,631,003.00 7,911,699.00 19,542,702.00 17. Pasuquin 0.00 0.00000% 11,631,003.00 0.00 11,631,003.00 18. Piddig 171,898.40 3.26100% 11,631,003.00 21,809,003.00 33,440,006.00 19. Pinili 1,036,993.70 19.67500% 11,631,003.00 131,582,989.00 143,213,992.00 20. San Nicolas 54,948.30 1.04300% 11,631,003.00 6,975,403.00 18,606,406.00 21. Sarrat 116,012.20 2.20100% 11,631,003.00 14,719,907.00 26,350,910.00 22. Solsona 0.00 0.00000% 11,631,003.00 0.00 11,631,003.00 23. Vintar 178,243.40 3.38200% 11,631,003.00 22,618,230.00 34,249,233.00 Total, Ilocos 5,270,663.57 100.00000% 267,513,069.00 668,782,669.00 1,337,565,338.00 Norte =========== =========== ============= ============ ============= Province of Ilocos Sur 1,824,194,537.00 Municipalities 1. Alilem 134,961.00 0.56300% 35,768,521.00 17,117,025.00 52,885,546.00 2. Banayoyo 942,120.80 3.93200% 35,768,520.00 119,545,548.00 155,314,068.00 3. Bantay 0.00 0.00000% 35,768,520.00 0.00 35,768,520.00 4. Burgos 1,091,614.60 4.55600% 35,768,520.00 138,517,172.00 174,285,692.00 5. Cabugao 2,329,008.70 9.72000% 35,768,520.00 295,519,514.00 331,288,034.00 6. Candon City 2,530,586.06 10.56100% 35,768,520.00 321,088,642.00 356,857,162.00 7. Caoayan 0.00 0.00000% 35,768,520.00 0.00 35,768,520.00 8. Cervantes 36,769.60 0.15300% 35,768,521.00 4,651,696.00 40,420,217.00 9. G. del Pilar 595,953.60 2.48700% 35,768,520.00 75,612,863.00 111,381,383.00 10. Galimuyod 759,758.30 3.17100% 35,768,520.00 96,408,682.00 132,177,202.00 11. Lidlidda 359,592.00 1.50100% 35,768,521.00 45,635,267.00 81,403,788.00 12. Magsingal 1,160,841.30 4.84500% 35,768,521.00 147,303,709.00 183,072,230.00 13. Nagbukel 266,094.75 1.11100% 35,768,521.00 33,778,002.00 69,546,523.00 14. Narvacan 1,900,467.40 7.93100% 35,768,520.00 241,128,115.00 276,896,635.00 15. Quirino 248,697.10 1.03800% 35,768,521.00 31,558,565.00 67,327,086.00 16. Salcedo 932,091.00 3.89000% 35,768,520.00 118,268,612.00 154,037,132.00 17. San Emilio 1,039,610.70 4.33900% 35,768,520.00 131,919,668.00 167,688,188.00 18. San Esteban 542,672.40 2.26500% 35,768,520.00 68,863,344.00 104,631,864.00 19. San Ildefonso 0.00 0.00000% 35,768,520.00 0.00 35,768,520.00 20. San Juan 1,606,887.80 6.70600% 35,768,520.00 203,884,143.00 239,652,663.00 21. San Vicente 0.00 0.00000% 35,768,520.00 0.00 35,768,520.00 22. Santa 0.00 0.00000% 35,768,520.00 0.00 35,768,520.00 23. Santa Catalina 0.00 0.00000% 35,768,520.00 0.00 35,768,520.00 24. Santiago 1,549,606.77 6.46700% 35,768,520.00 196,617,768.00 232,386,288.00 25. Sigay 532,132.90 2.22100% 35,768,521.00 67,525,601.00 103,294,122.00 26. Sinait 1,264,751.10 5.27800% 35,768,520.00 160,468,313.00 196,236,833.00 27. Sta. Cruz 1,802,619.83 7.52300% 35,768,520.00 228,723,592.00 264,492,112.00 28. Sta. Lucia 815,303.50 3.40300% 35,768,520.00 103,462,233.00 139,230,753.00 29. Sta. Maria 1,023,465.70 4.27100% 35,768,520.00 129,852,248.00 165,620,768.00 30. Sto. Domingo 178,587.40 0.74500% 35,768,521.00 22,650,415.00 58,418,936.00 31. Sugpon 24,058.80 0.10000% 35,768,521.00 3,040,325.00 38,808,846.00 32. Suyo 19,454.20 0.08100% 35,768,521.00 2,462,663.00 38,231,184.00 33. Tagudin 273,554.30 1.14200% 35,768,521.00 34,720,503.00 70,489,024.00 34. Vigan City 0.00 0.00000% 35,768,520.00 0.00 35,768,520.00 Total, Ilocos 23,961,261.61 100.00000% 1,216,129,691.00 3,040,324,228.00 6,080,648,456.00 Sur ============ =========== ============== ============== ============== Province of La Union 508,091,391.00 Municipalities 1. Agoo 444,036.20 6.65352% 16,936,379.00 56,343,240.00 73,279,619.00 2. Aringay 168,684.90 2.52760% 16,936,379.00 21,404,232.00 38,340,611.00 3. Bacnotan 535,200.20 8.01953% 16,936,380.00 67,910,934.00 84,847,314.00 4. Bagulin 0.00 0.00000% 16,936,380.00 0.00 16,936,380.00 5. Balaoan 2,391,779.84 35.83885% 16,936,380.00 303,490,176.00 320,426,556.00 6. Bangar 596,207.08 8.93367% 16,936,380.00 75,652,026.00 92,588,406.00 7. Bauang 145,618.00 2.18197% 16,936,380.00 18,477,300.00 35,413,680.00 8. Burgos 0.00 0.00000% 16,936,380.00 0.00 16,936,380.00 9. Caba 183,401.40 2.74812% 16,936,380.00 23,271,592.00 40,207,972.00 10. Luna 18,570.60 0.27827% 16,936,380.00 2,356,402.00 19,292,782.00 11. Naguilian 263,540.60 3.94894% 16,936,380.00 33,440,362.00 50,376,742.00 12. Pugo 0.00 0.00000% 16,936,380.00 0.00 16,936,380.00 13. Rosario 0.00 0.00000% 16,936,380.00 0.00 16,936,380.00 14. San Fernando City 431,826.90 6.47057% 16,936,379.00 54,794,016.00 71,730,395.00 15. San Gabriel 5,666.50 0.08491% 16,936,379.00 719,015.00 17,655,394.00 16. San Juan 550,090.50 8.24265% 16,936,379.00 69,800,347.00 86,736,726.00 17. Santo Tomas 0.00 0.00000% 16,936,380.00 0.00 16,936,380.00 18. Santol 380,194.63 5.69690% 16,936,379.00 48,242,457.00 65,178,836.00 19. Sudipen 558,889.86 8.37450% 16,936,380.00 70,916,886.00 87,853,266.00 20. Tubao 0.00 0.00000% 16,936,380.00 0.00 16,936,380.00 Total, La 6,673,707.21 100.00000% 338,727,594.00 846,818,985.00 1,693,637,970.00 Union =========== =========== ============= ============= ============== ANNEX B Shares of Provinces, Cities and Municipalities from the CY 2013 Collection of Burley and Native Tobacco Excise Tax under RA No. 8240, as Amended, Chargeable against the FY 2015 GAA, RA No. 10651 LGU Volume of Production Percentage Share Total LGU Share 1. Abra 185,332.30 0.66% 3,325,634 2. Kalinga 59,812.80 0.21% 1,058,156 3. Mt. Province 1,737.00 0.01% 50,389 4. Ilocos Norte 755,362.80 2.71% 13,655,256 5. Ilocos Sur 2,639,522.90 9.46% 47,667,426 6. La Union 1,911,443.20 6.85% 34,516,054 7. Pangasinan 4,316,473.19 15.47% 77,950,855 8. Cagayan 3,387,957.15 12.14% 61,171,518 9. Isabela 11,633,855.31 41.70% 210,119,628 10. Nueva Viscaya 88,103.10 0.32% 1,612,429 11. Quirino 15,215.90 0.06% 302,331 12. Tarlac 253,423.70 0.91% 4,585,344 13. Occidental Mindoro 2,159,516.90 7.74% 39,000,622 14. Misamis Oriental 257,542.84 0.92% 4,635,733 15. Maguindanao 133,200.00 0.48% 2,418,643 16. North Cotabato 100,290.00 0.36% 1,813,982 Grand Total 27,898,789.09 100.00% 503,884,000.00 ============ =========== ============ Province of Abra 332,563 Municipalities 1. Bangued 19,858.30 10.71% 320,558 2. Bucay 14,074.40 7.59% 227,174 3. Daguioman 6,740.00 3.64% 108,948 4. Lagangilang 24,792.80 13.38% 400,473 5. Luba 6,858.30 3.70% 110,744 6. Penarubbia 6,040.40 3.26% 97,574 7. Pidigan 59,000.90 31.83% 952,694 8. Pilar 1,664.90 0.90% 26,938 9. San Juan 29,528.40 15.93% 476,796 10. San Quintin 10,667.20 5.76% 172,401 11. Sal-lapadan 6,106.70 3.30% 98,771 Total, Abra 185,332.30 100.00% 3,325,634 =========== ========== ========== Province of Kalinga 105,816 Municipalities 1. Pinukpuk 57,372.30 95.92% 913,485 2. Tabuk 2,440.50 4.08% 38,855 Total, Kalinga 59,812.80 100.00% 1,058,156 =========== =========== =========== Province of Mt. Province 5,039 Municipalities 1. Paracelis 1,737.00 100.00% 45,350 Total, Mt. Province 1,737.00 100.00% 50,389 ========= ========= ========= Province of Ilocos Norte 1,365,526 Municipalities 1. Bacarra 79,932.30 10.58% 1,300,253 2. Badoc 19,190.00 2.54% 312,159 3. Banna 55,534.10 7.35% 903,295 4. Batac City 120,200.30 15.91% 1,955,296 5. Burgos 4,870.00 0.65% 79,883 6. Currimao 2,160.60 0.29% 35,641 7. Dingras 92,364.00 12.23% 1,503,034 8. Marcos 7,881.70 1.04% 127,813 9. Nueva Era 19,921.20 2.64% 324,449 10. Pasuquin 138,606.70 18.35% 2,255,165 11. Pinili 27,212.10 3.60% 442,430 12. San Nicolas 1,662.90 0.22% 27,038 13. Solsona 53,863.30 7.13% 876,258 14. Vintar 131,963.60 17.47% 2,147,016 Total, Ilocos Norte 755,362.80 100.00% 13,655,256 ============ =========== =========== Province of Ilocos Sur 4,766,743 Municipalities 1. Banayoyo 20,226.40 0.77% 330,335 2. Burgos 44,369.80 1.68% 720,731 3. Candon City 64,988.70 2.46% 1,055,357 4. Galimuyod 81,818.80 3.10% 1,329,921 5. Lidlidda 33,212.00 1.26% 540,549 6. Magsingal 27,509.50 1.04% 446,167 7. Nagbukel 498,765.00 18.90% 8,108,229 8. Narvacan 1,143,473.10 43.32% 18,584,576 9. Salcedo 20,076.20 0.76% 326,045 10. San Emilio 8,710.20 0.33% 141,572 11. San Esteban 1,672.50 0.06% 25,741 12. San Juan 18,581.50 0.70% 300,305 13. Santiago 2,851.30 0.11% 47,191 14. Sinait 25,827.20 0.98% 420,427 15. Sta. Cruz 27,813.40 1.05% 450,457 16. Sta. Lucia 7,559.90 0.29% 124,412 17. Sta. Maria 607,107.80 23.00% 9,867,157 18. Tagudin 4,959.60 0.19% 81,511 Total, Ilocos Sur 2,639,522.90 100.00% 47,667,426 ============ =========== =========== Province of La Union 3,451,605 Municipalities 1. Agoo 104,019.40 5.44% 1,689,906 2. Aringay 181,807.80 9.51% 2,954,229 3. Bacnotan 46,538.40 2.44% 757,973 4. Bagulin 8,294.00 0.43% 133,577 5. Balaoan 4,770.20 0.25% 77,661 6. Bauang 343,933.90 17.99% 5,588,494 7. Caba 192,130.20 10.05% 3,121,977 8. Luna 42,753.20 2.24% 695,844 9. Naguilian 7,279.00 0.39% 121,151 10. Rosario 365,896.00 19.14% 5,945,736 11. San Fernando City 9,732.10 0.51% 158,429 12. San Juan 5,231.30 0.27% 83,874 13. Santo Tomas 538,289.70 28.16% 8,747,749 14. Sudipen 2,342.50 0.12% 37,277 15. Tubao 58,425.50 3.06% 950,572 Total, La Union 1,911,443.20 100.00% 34,516,054 =========== =========== =========== Province of Pangasinan 7,795,086 Municipalities 1. Alcala 705,733.90 16.35% 11,470,468 2. Asingan 29,388.30 0.68% 477,059 3. Balungao 419,820.50 9.73% 6,826,156 4. Bautista 8,507.30 0.20% 140,313 5. Bayambang 15,102.20 0.35% 245,545 6. Laoac 337,555.60 7.82% 5,486,181 7. Malasique 310,012.60 7.18% 5,037,184 8. Manaoag 164,861.00 3.82% 2,679,950 9. Mangaldan 42,666.00 0.99% 694,542 10. Mapandan 12,266.70 0.28% 196,436 11. Rosales 33,397.90 0.77% 540,199 12. San Fabian 931,363.19 21.58% 15,139,615 13. San Jacinto 273,391.40 6.33% 4,440,860 14. San Manuel 21,362.00 0.50% 350,779 15. Sta. Barbara 260,715.90 6.04% 4,237,408 16. Sta. Maria 173,877.40 4.03% 2,827,277 17. Sto. Tomas 9,206.70 0.21% 147,328 18. Sison 257,314.20 5.96% 4,181,284 19. Umingan 2,493.60 0.06% 42,094 20. Villasis 307,436.80 7.12% 4,995,091 Total, Pangasinan 4,316,473.19 100.00% 71,950,855 =========== =========== =========== Province of Cagayan 6,117,152 Municipalities 1. Alcala 671,376.05 19.82% 10,911,775 2. Amulong 911,642.50 26.91% 14,815,130 3. Baggao 249,126.70 7.35% 4,046,496 4. Gattaran 189,189.20 5.58% 3,072,034 5. Iguig 5,853.00 0.18% 99,096 6. Lasam 12,941.60 0.38% 209,207 7. Penablanca 45,829.50 1.35% 743,234 8. Piat 131,165.00 3.87% 2,130,604 9. Rizal 18,573.80 0.55% 302,799 10. Solana 189,043.00 5.58% 3,072,034 11. Sto. Nio 65,758.20 1.94% 1,068,055 12. Tuao 891,422.20 26.31% 14,484,804 13. Tuguegarao City 6,036.40 0.18% 99,098 Total, Cagayan 3,387,957.15 100.00% 61,171,518 =========== =========== =========== Province of Isabela 21,011,963 Municipalities 1. Angadanan 3,210.60 0.03% 56,732 2. Aurora 1,536,479.90 13.21% 24,981,123 3. Benito Soliven 48,751.10 0.42% 794,252 4. Burgos 259,014.40 2.23% 4,217,101 5. Cabagan 632,172.30 5.43% 10,268,546 6. Cabatuan 225,027.20 1.93% 3,649,778 7. Cauayan 23,649.10 0.20% 378,215 8. Delfin Albano 280,237.50 2.41% 4,557,495 9. Echague 4,895.30 0.04% 75,643 10. Gamu 76,487.90 0.66% 1,248,111 11. Ilagan City 1,039,699.65 8.94% 16,906,225 12. Jones 8,933.10 0.08% 151,286 13. Luna 224,939.10 1.93% 3,649,778 14. Mallig 920,050.70 7.91% 14,958,416 15. Naguilian 17,044.60 0.15% 283,661 16. Quezon 162,240.60 1.39% 2,628,597 17. Quirino 1,823,714.70 15.68% 29,652,082 18. Reina Mercedes 871,312.20 7.49% 14,164,164 19. Roxas 1,895,341.30 16.29% 30,805,639 20. San Mariano 18,526.50 0.16% 302,572 21. San Mateo 75,982.40 0.65% 1,229,200 22. San Pablo 18,700.00 0.16% 302,572 23. Sta. Maria 14,482.50 0.12% 226,929 24. Sto. Tomas 440,891.30 3.79% 7,167,181 25. Tumauini 1,012,071.36 8.70% 16,452,367 Total, Isabela 11,633,855.31 100.00% 210,119,628 =========== =========== =========== Province of Nueva Vizcaya 161,243 Municipalities 1. Bagabag 60,995.20 69.23% 1,004,656 2. Bayombong 24,067.50 27.31% 396,319 3. Solano 1,705.50 1.94% 28,153 4. Quezon 1,334.90 1.52% 22,058 Total, Nueva Vizcaya 88,103.10 100.00% 1,612,429 ========= ========= ========= Province of Quirino 30,233 Municipalities 1. Maddela 15,215.90 100.00% 272,098 Total, Quirino 15,215.90 100.00% 302,331 ========== ========== ========== Province of Tarlac 458,534 Municipalities 1. Mayantoc 5,487.00 2.17% 89,552 2. Moncada 29,433.40 11.61% 479,123 3. San Manuel 218,503.30 86.22% 3,558,135 Total, Tarlac 253,423.70 100.00% 4,585,344 ========== ========== ========== Province of Occidental Mindoro 3,900,062 Municipalities 1. Calintaan 29,875.80 1.38% 484,388 2. Magsaysay 23,451.90 1.09% 382,596 3. Rizal 213,279.10 9.88% 3,467,935 4. San Jose 1,892,910.10 87.65% 30,765,641 Total, Occidental Mindoro 2,159,516.90 100.00% 39,000,622 =========== =========== =========== Province of Misamis Oriental 463,573 Municipalities 1. Alubijid 47,846.00 18.58% 775,187 2. El Salvador City 17,943.00 6.97% 290,800 3. Guitagum 52,333.00 20.32% 847,783 4. Laguindingan 135,456.00 52.59% 2,194,139 5. Libertad 1,795.84 0.70% 29,205 6. Opol 2,169.00 0.84% 35,046 Total, Misamis Oriental 257,542.84 100.00% 4,635,733 =========== =========== =========== Province of Maguindanao 241,864 Municipalities 1. Datu Montawal 35,730.00 26.82% 583,812 2. Pagalungan 97,470.00 73.18% 1,592,967 Total, Maguindanao 133,200.00 100.00% 2,418,643 =========== =========== =========== Province of North Cotabato 181,398 Municipalities 1. Pikit 100,290.00 100.00% 1,632,584 Total, North Cotabato 100,290.00 100.00% 1,813,982 =========== =========== =========== ANNEX C Share of Local Government Units from the Collection of Tobacco Excise Taxes under RA Nos. 7171 and 8240 Report on Fund Utilization and Status of Program/Project Implementation For the Quarter Ended __________ Fund Date of Notice Type of Name/Title Specific Mechanism/ Estimated Amount Estimated Program/ Source of Authority to Program/ of Program/ Location Mode of Number of Period of Project Debit Account Project Project Implementation Beneficiaries Received Obligation Disbursement Completion Status Issued (NADAI) ______ __________ ________ ________ ________ _________ ________ _______ _______ ___________ _______ ______ ______ __________ ________ ________ ________ _________ ________ _______ _______ ___________ _______ ______ Prepared by: The Local Finance Committee (LFC) Attested by: _____________________________________ _____________________________________ Local Budget Officer Local Chief Executive _____________________________________ Local Treasurer _____________________________________ Local Planning and Development Coordinator Instructions : 1. The report shall be prepared by the LFC in coordination with the other local officials concerned ( e.g. , local accountant on the allotment, obligation and disbursements; local engineer on the status of infrastructure projects, as may be applicable). 2. The fund source shall be based on the NADAI issued to the LGUs. 3. The type of program/project shall be identified consistent with the authorized uses enumerated under this LBM. RA No. 7171 Cooperative projects; livelihood projects; agro-industrial projects; or infrastructure projects RA No. 8240, as amended Support programs for tobacco farmers shifting to production of other agricultural products; programs that will provide financial support for tobacco farmers who are displaced or who cease to produce tobacco; cooperative programs; livelihood programs and projects; agro-industrial projects; or infrastructure projects 4. Amount received refers to the amount received by the LGU as its share; it is the amount indicated in the NADAI. Obligation refers to the total amount obligated by the LGU as of reporting period. Disbursement refers to the total amount paid by the LGU as of reporting period. 5. The estimated period of completion refers to the projected date (month and year) to complete the program/project. 6. The status of programs/projects refers to the percentage of physical completion as of reporting period.