Adjusted FY 2018 Internal Revenue Allotment (IRA) Shares of Local Government Units (LGUs)

December 27, 2017 DBM LOCAL BUDGET MEMORANDUM NO. 075-A-17 TO : Local Chief Executives, Members of the Local Sanggunian, Local Budget Officers, Local Treasurers, Local Planning and Development Coordinators, Local Accountants, and All Others Concerned SUBJECT : Adjusted FY 2018 Internal Revenue Allotment (IRA) Shares of Local Government Units (LGUs) 1.0 Section 85 of the General Provisions (GPs) of the FY 2017 General Appropriations Act (GAA), Republic Act (RA) No. 10924 provides, in part, that all valid adjustments, changes, modifications, or alterations in any of the factors affecting the computation of IRA that occurred or happened, including final and executory court decisions made effective, during the current fiscal year, shall only be considered and implemented by the DBM in the subsequent fiscal year from receipt by the DBM of the notice of said change. 2.0 Corollary thereto, Section 89 of the GPs of the FY 2018 GAA, RA No. 10964 provides, in part, that the IRA, which is automatically appropriated, shall be apportioned among LGUs, including provinces, cities, and municipalities created, approved, and ratified in 2017 in accordance with the allocation formula prescribed under Section 285 of the Local Government Code of 1991 (RA No. 7160). 3.0 Consistent with the aforecited, and by virtue of the enactment of the following laws, the barangays listed hereunder shall be included in the allocation of the FY 2018 IRA shares of LGUs: SDAaTC Particulars Barangay Republic Act (RA) No. 10963 Barangay Comawas, Bislig City, Surigao del Sur RA No. 10953 Barangay Alfonso Angliongto, Sr., Davao City RA No. 10953 Barangay Vicente Hizon, Sr., Davao City RA No. 10954 Barangay Magugpo East, Tagum City, Davao del Norte RA No. 10954 Barangay Magugpo West, Tagum City, Davao del Norte RA No. 10954 Barangay Magugpo North, Tagum City, Davao del Norte RA No. 10954 Barangay Magugpo South, Tagum City, Davao del Norte RA No. 10956 Barangay Care, Tarlac City, Tarlac RA No. 10958 Barangay Canumay West, Valenzuela City RA No. 10958 Barangay Canumay East, Valenzuela City RA No. 10959 Barangay Cristo Rey, Capas, Tarlac RA No. 10960 Barangay San Isidro, Titay, Zamboanga Sibugay RA No. 10961 Barangay Rizal, Makati City 4.0 Thus, pursuant to the foregoing, and taking into consideration the necessary adjustments resulting from the inclusion of the Municipality of Shariff Saydona Mustapha in the Province of Maguindanao in the computation of the FY 2018 IRA shares of LGUs pursuant to item 2.1.2 of Local Budget Memorandum (LBM) No. 75 1 dated June 1, 2017, the FY 2018 IRA shares of LGUs are hereby adjusted accordingly, as summarized in the table below. Level of LGU No. of LGUs Share Equivalent to the Cost of Devolved Functions/City-Funded Hospitals, as of December 31, 1992 Share Determined on the Basis of Section 285 of RA No. 7160 Total IRA Shares Provinces 82 2,845,490,826 118,742,506,150 121,587,996,976 Cities 145 1,031,550,030 118,742,506,151 119,774,056,181 Municipalities 1,478 2,599,358,264 175,532,400,401 178,131,758,665 Barangays 41,902 - 103,254,353,178 103,254,353,178 TOTAL 43,607 6,476,399,120 516,271,765,880 522,748,165,000 5.0 The details by region and by level of LGU are provided in the attached Annex A. The LGUs shall be notified of their adjusted IRA shares by the DBM Regional Offices concerned. 6.0 Considering that the FY 2018 Annual Budgets of LGUs have been prepared/approved based on their computed IRA shares under LBM No. 75 dated June 1, 2017, all LGUs are hereby enjoined to adopt the appropriate measures resulting from the herein adjustments in their respective IRA shares, in accordance with the pertinent provisions of RA No. 7160 and other budgeting rules and regulations. 7.0 All other provisions of LBM No. 75 dated June 1, 2017, which are not inconsistent herewith, shall remain in full force and effect. 8.0 Please be guided accordingly. (SGD.) BENJAMIN E. DIOKNO Secretary ANNEX A FY 2018 IRA of LGUs IRA P522,748,165,000 REGION PROVINCES CITIES MUNICIPALITIES BARANGAYS GRAND TOTAL NATIONAL CAPITAL REGION 411,301,778.00 22,726,634,459.00 130,621,802.00 9,263,040,809.00 32,531,598,848.00 CORDILLERA ADMINISTRATIVE REGION 5,125,103,870.00 1,653,841,846.00 6,942,072,034.00 2,232,817,675.00 15,953,835,425.00 REGIONAL OFFICE NO. I 6,647,103,645.00 4,034,806,411.00 11,346,444,344.00 6,377,006,595.00 28,405,360,995.00 REGIONAL OFFICE NO. II 7,215,977,495.00 3,828,319,905.00 11,194,211,805.00 4,450,843,647.00 26,689,352,852.00 REGIONAL OFFICE NO. III 12,775,809,074.00 9,246,561,253.00 18,148,814,167.00 9,883,106,051.00 50,054,290,545.00 REGIONAL OFFICE NO. IV.A 14,311,101,613.00 14,799,746,838.00 17,850,777,192.00 12,696,955,749.00 59,658,581,392.00 REGIONAL OFFICE NO. IV.B 6,492,425,580.00 2,977,423,282.00 9,965,639,037.00 3,270,326,924.00 22,705,814,823.00 REGIONAL OFFICE NO. V 8,296,634,276.00 3,847,098,619.00 12,922,362,360.00 7,044,006,263.00 32,110,101,518.00 REGIONAL OFFICE NO. VI 9,251,639,702.00 10,729,229,792.00 13,170,815,255.00 8,683,588,979.00 41,835,273,728.00 REGIONAL OFFICE NO. VII 7,387,530,559.00 10,286,589,048.00 11,687,116,981.00 7,521,008,346.00 36,882,244,934.00 REGIONAL OFFICE NO. VIII 7,507,726,088.00 5,298,148,529.00 12,234,548,702.00 7,188,661,737.00 32,229,085,056.00 REGIONAL OFFICE NO. IX inc. ARMM 7,694,654,865.00 5,595,887,342.00 11,752,961,079.00 5,913,237,222.00 30,956,740,508.00 REGIONAL OFFICE NO. X 6,455,042,601.00 7,599,268,433.00 9,210,097,772.00 4,855,267,351.00 28,119,676,157.00 REGIONAL OFFICE NO. XI 5,987,523,247.00 8,045,712,237.00 7,266,821,432.00 4,100,232,357.00 25,400,289,273.00 REGIONAL OFFICE NO. XII inc. ARMM 10,479,896,392.00 4,623,580,904.00 16,838,110,006.00 6,886,164,514.00 38,827,751,816.00 REGIONAL OFFICE NO. XIII 5,548,526,191.00 4,481,207,283.00 7,470,344,697.00 2,888,088,959.00 20,388,167,130.00 GRAND TOTAL 121,587,996,976.00 119,774,056,181.00 178,131,758,665.00 103,254,353,178.00 522,748,165,000.00 =============== =============== =============== =============== =============== Footnotes 1. FY 2018 IRA and Guidelines on the Preparation of the FY 2018 Annual Budgets of LGUs.