Implementation of a Modified Disbursement System (MDS) Pursuant to Memorandum Order No. 276 dated January 12, 1990 Prescribing the Modification of the Government's Disbursement System

February 27, 1990 DOF-DBM JOINT CIRCULAR NO. 001-90 TO : All Heads of Departments, Bureaus and Offices, Self-Governing Boards and Commissions, State Universities and Colleges, Schools and Hospitals, Government-Owned or Controlled Corporations, Chiefs of Financial and Management Services, Chief Accountants/Heads of Accounting Units, All Presidents and Concerned Branch Managers of Government Servicing Banks, Commission on Audit Auditors and All Others Concerned SUBJECT : Implementation of a Modified Disbursement System (MDS) Pursuant to Memorandum Order No. 276 dated January 12, 1990 Prescribing the Modification of the Government's Disbursement System 1.0 Purpose 1.1 To prescribe guidelines in the implementation of a Modified Disbursement System to facilitate effective management of the cash resources of the National Government. 1.2 To facilitate the reconciliation of disbursements of government agencies and the accounts of the Bureau of the Treasury (BTR) with Government Servicing Banks (GSBs), namely, Philippine National Bank (PNB), Land Bank of the Philippines (LBP) and Development Bank of the Philippines (DBP). 2.0 General Policy Guidelines 2.1 The balance per books of agencies as of February 28, 1990, of all deposit accounts under the New Disbursement System (NDS) and other deposit accounts opened before and during the implementation of the NDS shall be withdrawn immediately from the respective servicing banks. The amount/s shall be deposited to the account of the Treasurer of the Philippines (TOP) thru authorized government depository banks or directly to the Cash Division, BTR, covered by a remittance advice. Exempted from this provision are deposits authorized by law creating the trust receipts or revolving funds to be deposited with a government depository bank, as well as deposit accounts of Government-Owned and/or Controlled Corporations (GOCCs) and Local Government Units (LGUs). 2.2 As soon as all outstanding checks are negotiated and the bank balance reconciled with the books of the agency, or six (6) months after the implementation of the MDS, whichever comes first, any of the aforesaid accounts with remaining balances in the books of servicing banks shall be closed and the balance withdrawn by the agency for remittance to BTR as indicated in sub-paragraph 2.1. 2.3. The BTR shall open MDS deposit account with the Head Office of GSBs. 2.4. Government agencies shall use a specially designed commercial check (MDS check) to withdraw funds from the MDS account established by the BTR with GSBs. 2.5 Government agencies shall no longer use Treasury Warrants Type A and B to withdraw funds from the National Treasury. However, DECS which has made prior arrangement with BTR shall continue using Type A warrants for payment of salaries of certain DECS personnel up to June, 1990. 2.6 Government agencies shall make an inventory of unused blank commercial checks (under NDS)/Treasury Warrants A and B (except as stated in 2.5 above); such unused checks and warrants shall be disposed of in accordance with COA, MOF, MOB Joint Circular No. 7-81 dated August 31, 1981 and Treasury Memorandum Circular No. 8-73 dated June 27, 1973. 2.7 The Department of Budget and Management (DBM) shall issue monthly the Notice of Cash Allocation (NCA) directly to Central Offices (Cos)/Regional Offices (ROs) and to specific Provincial Offices (POs)/Operating Units (OUs) covering the requirement of the agencies for each fund copy furnished the Treasury Accounts Reconciliation Division (TARD), BTR and the concerned GSB. 2.8 Except for agencies with specific arrangements, COs/ROs shall release funds (for personal services, maintenance and operating expenditures and capital outlays) to POs/OUs that are not receiving NCAs directly from DBM, by issuing funding checks (MDS checks) to cover two (2) weeks requirement of the POs/OUs which shall be deposited with a GSB. Separate funding checks (MDS checks) shall be issued for each allotment class. Agencies that are presently using continuous form checks for payment of salaries, shall draw an MDS check corresponding to the bi-monthly/monthly salary requirement and deposit the check to a separate checking account with a GSB. Accounting for the operation of the checking account shall be made in accordance with procedures approved by the Commission on Audit (COA). All other agencies shall continue paying salaries through the payroll system. 2.9 Any unutilized balance of deposits per books of the POs/OUs pertaining to unobligated allotments shall be withdrawn at the end of the year for remittance to the BTR as indicated in sub-paragraph 2.1 above. 2.10 Government agencies shall record the NCA in accordance with the accounting procedures to be prescribed by the COA. 2.11 GSBs shall maintain separate accounts or ledgers for each agency and by funds (Fund Codes 101, 102, 151, etc.) using the NCA as basis to control withdrawals of governments agencies. 2.12 GSBs shall submit Monthly Statement of Account together with the negotiated checks for each fund to the Chief Accountant/Head of Accounting Unit of government agencies within five (5) days after the end of each month, for reconciliation purposes. 2.13 Agencies authorized to maintain sub-accounts with GSBs shall reconcile their accounts monthly directly with the GSBs. 2.14 All NCAs issued by DBM during the year shall be valid up to the end of the calendar year only. Unpaid obligations at the end of the year shall be charged against the NCAs of the subsequent year. 2.15 Treatment of the balance of NCAs at the end of the calendar year shall be in accordance with procedures prescribed by the COA. 2.16 Agencies shall submit to the DBM Statement of Monthly Allocation and Utilization in accordance with the prescribed format (Annex A) and a copy of the Bank Reconciliation Statement within ten (10) days and fifteen (15) days, respectively, after the end of the month. 3.0 Responsibilities 3.1 The Bureau of the Treasury shall: 3.1.1 Open and maintain MDS account with the Head Office of each GSB. aisadc 3.1.2 Deposit with GSBs the amount needed to enable the banks to effectively operate the MDS. 3.1.3 Design the check to be used for the MDS. 3.1.4 Authorize the Head Office of all GSBs to charge negotiated checks drawn by government agencies against the MDS account. 3.1.5 Replenish MDS account daily corresponding to the amount of negotiated checks submitted by the Head Office of each GSB. 3.1.6 Prepare Monthly Allocation Control Statement by agency and by fund for submission to the COA Resident Auditor of the agency. 3.1.7 Prepare bank reconciliation statement of the MDS account with the Head Office of GSBs. 3.2 The Department of Budget and Management shall: 3.2.1 Issue Advice of Allotment (AA) and monthly NCA directly to COs, ROs and specific POs/OUs. Copies of NCA issued to aforementioned agencies shall be furnished the GSB concerned and TARD, BTR. For GOCCs and LGUs pertaining to Specific Tax Allotment (STA), Local Government Revenue Stabilization Fund (LGRSF) and Internal Revenue Allotment (IRA), AAs and NCAs shall be issued to the BTR. 3.2.2 Send NCAs: to government agencies, to the GSBs thru their Head Offices, and to the BTR two (2) weeks in advance. The NCA shall be numbered consecutively and shall indicate the distribution to the particular region/province. 3.2.3 Notify the GSBs of the names of DBM officials authorized to sign the NCA and submit the required specimen signature cards. 3.2.4 Evaluate request of agencies for NCA covering accounts payable, trust liabilities, refund of cash advance, utilization of savings/income and other requests covered by a special budget. 3.2.5 Evaluate the Statement of Monthly Allocation and Utilization and Bank Reconciliation Statement submitted by agencies as reference for the release of subsequent NCAs. 3.3 Government Agencies shall: 3.3.1 Withdraw from the servicing bank, the balances per books as of February 28, 1990, of all deposit accounts under the NDS opened before and during its implementation, except those deposit accounts mentioned in sub-paragraph 2.1, for remittance to the account of the TOP thru authorized government depository banks or directly to the Cash Division, BTR covered by a remittance advice in accordance with DOF Circular No. 20-73 dated June 14, 1973. 3.3.2 Instruct the bank to close all deposit accounts under the NDS with balances as soon as all outstanding checks are negotiated, or six (6) months after the implementation of the MDS, whichever comes first, and to issue manager's/cashier's check corresponding to such bank balances in favor of the agency. cd 3. 3.3 Deposit the manager's/cashier's check issued by the GSB to the account of the TOP as indicated in 3.3.1 above. 3.3.4 Stop using Treasury Warrants Type A and B to withdraw funds from the National Treasury except DECS which has made prior arrangement with BTR to continue using Type A warrants for payment of salaries of certain DECS personnel up to June, 1990. 3.3.5 Make an inventory of unused commercial checks (under NDS)/Treasury Warrants A and B except those with special arrangement with BTR and dispose same under existing regulations. 3.3.6 Submit to DBM the required Work and Financial Plan (WFP) and related reports for the issuance of AA and NCA. 3.3.7 Record the NCA received from DBM in accordance with the accounting procedure to be prescribed by the COA. 3.3.8 Open sub-accounts with the Head Office/branch where the agency is authorized to maintain accounts and accordingly notify the concerned Accounting and Finance Bureau of DBM (DBM-AFB) of the bank account numbers and addresses. 3.3.9 Use a specially designed commercial check (MDS check) to withdraw funds from the MDS account, Separate series of MDS checks shall be used for each fund code. 3.3.10 Be primarily responsible for agency disbursements which should not exceed the NCAs issued by DBM that are valid only up to the end of the year. 3.3.11 Notify the GSB of the names of officials authorized to sign and countersign MDS checks and those authorized to sign and deliver the Advice of Checks Issued and Cancelled (ACFC) and submit the required specimen signature cards. 3.3.12 Purchase blank MDS, checks which shall be limited to approximately one (1) month's use, from the GSB where the agency is authorized to maintain its account. The Purchase Order (PO) shall be signed by two (2) agency officials authorized by the Head of Agency/Office. Cost of the blank checks shall be borne by the agency concerned. 3.3.13 Except for agencies with specific arrangements, release funds (for personal services, maintenance and operating expenditures, and capital outlays) to POs/OUs that are not receiving NCAs directly from DBM, by issuing funding check (MDS check) to cover two (2) weeks requirement of the POs/OUs which shall be deposited with a GSB, withdrawable by regular checks (commercial checks) of the GSB. Separate funding checks (MDS checks) shall be issued for each allotment class. cdt Agencies that are presently using continuous form checks for payment of salaries, may draw an MDS check corresponding to their bi-monthly/monthly salary requirement and deposit the check to a separate checking account with a GSB. Accounting for the operation of the checking account shall be made in accordance with procedures approved by the Commission on Audit (COA). All other agencies shall continue paying salaries through the payroll system. 3.3.14 Charge unpaid obligations at the end of the year against the NCA of the subsequent year. 3.3.15 For COs/ROs/POs/OUs receiving NCAs directly from DBM, remit to BTR refund for overpayment of salaries and allowances, traveling expenses, etc. pursuant to sub-paragraph 2.1. For ROs/POs/OUs maintaining checking accounts, such overpayments shall be deposited back to the checking account, the disposition of which shall be in accordance with sub-paragraph 2.9. 3.3.16 Issue MDS check to cover requirements for Fiscal Agency Service (FAS). Fiscal Agency request shall be forwarded directly to the Central Bank of the Philippines (CBP) for evaluation/approval. Fiscal agency requests of agencies directly drawn against special accounts maintained by the BTR with CBP is exempted from this requirement. Requests for direct availments against such special accounts shall be coursed through the BTR for endorsement to CBP, as usual. 3.3.17 Prepare and submit ACIC (Annex B) at least daily to the GSBs. The ACIC, certified correct by the Disbursing Officer (DO) and approved by the Head of Office/Unit, shall be prepared in five (5) copies to be distributed as follows: Original and Duplicate to be submitted to CSP where the agency is authorized to open sub-account. Triplicate COA Auditor Quadruplicate Chief Accountant Quintuplicate Agency file 3.3.18 Ensure that the ACIC is promptly submitted to the GSB to enable payees to encash/negotiate the issued checks. 3.3.19 See to it that the checks are properly accomplished by indicating appropriate codes (Refer to Annex C for the allotment/object class codes and Annex D for area codes). 3.3.20 Perforate the directly cancelled or spoiled checks and write the word CANCELLED in bold letters on the face of the check. Such cancelled/spoiled check shall be forwarded to the COA auditor for custody. 3.3.21 Reconcile the disbursement accounts per agency books with the corresponding Statements of Accounts furnished by the GSB. 3.3.22 Submit on or before the 15th day of the following month, bank reconciliation statements to COA Resident Auditor copy furnished the GSB concerned, the BTR and the DBM-AFB concerned. 3.3.23 Submit Statement of Monthly Allocation and Utilization to DBM within ten (10) days after the end of the month. 3.4 Government Servicing Banks shall: 3.4.1 Open and maintain the following: a. MDS account of the TOP in the Head Office. b. MDS sub-accounts for each agency and for each fund code. c. checking account for salaries of agencies using continuous form checks for payment of salaries upon request of agencies concerned. d. checking account for POs/OUs receiving funding checks (MDS checks) from COs/ROs concerned. 3.4.2 Issue blank checks to the agency, only on the basis of a PO signed by the Head of the Agency/Office or his duly designated representative. A copy of the PO wherein the serial number of the checks purchased are indicated shall be furnished the BTR. 3.4.3 Honor only MDS checks that are listed in the ACIC. 3.4.4 Dishonor MDS checks presented for payment if the bank records show that the agency is withdrawing over and above the balance of the sub-account. 3.4.5 Transmit to BTR through the GSB Head Office the duplicate copy of ACICs as often as they are submitted to the bank by the agencies. 3.4.6 Furnish the agency within five (5) days after the end of the month the Monthly Statement of Account for each fund together with the negotiated checks for reconciliation purposes. A copy of the Monthly Statement of Account shall be furnished the DBM. 3.4.7 Debit the MDS account in the Head Office for the total amount of negotiated MDS checks indicated in the Daily Summary of Negotiated Checks. 3.4.8 Furnish the BTR daily, Statement of MDS Account together with the debit advice, the Daily Summary of Negotiated Checks supported by clear copies of Statements of Accounts of Negotiated Checks by agency and by fund with corresponding adding machine tapes. 3.4.9 Submit to BTR corrections/adjustments of negotiated checks previously reported in the Statements of Accounts of Negotiated Checks in a separate report supported by the corresponding bank credit/debit advice. 3.4.10 Submit to ETR, month-end balances of deposit accounts maintained by ROs/POs/OUs receiving funding checks (MDS checks) from their respective COs/ROs. 4.0 Specific Instructions 4.1 Release of Funding Check (MDS check) to POs/OUs not receiving NCAs directly from DBM 4.1.1 COs/ROs shall: 4.1.1.1 Issue funding check (MDS check) corresponding to two (2) weeks requirement for deposit to the account of POs/OUs. Separate funding checks shall be issued for each allotment class. 4.1.1.2 Record the release of the funding check to POs/OUs, in accordance with the prescribed accounting entries issued by the COA. 4.1.1.3 Evaluate the Statement of Allocation and Utilization submitted by POs/OUs as reference for the release of subsequent funding checks. 4.1.2 POs/OUs shall: 4.1.2.1 Establish a deposit account with a government depository bank and issue regular commercial check to pay obligations which will be charged against the deposit account. 4.1.2.2 Submit Statement of Allocation and Utilization to the CO/RO, whenever replenishment is requested. 4.1.2.3 Withdraw the unexpended balance of the deposit account at the end of the year and remit amount to BTR pursuant to sub-paragraph 2.1 of this circular. A copy of the remittance advice shall be given to the CO/RO concerned. 4.2 Notice of Transfer of Allocation (NTA) by COs to POs/OUs not receiving NCAs directly from DBM (To be followed by the Department of National Defense and the concerned major services under it) 4.2.1 COs shall: 4.2.1.1 Submit to GSB Head Office immediately a written request, duly signed by the Head of Office/authorized representative, the NTA to ROs/POs/OUs upon receipt of the NCA from DBM, copy furnished the RO/PO/OU concerned, DBM-AFB concerned and TARD, BTR. 4.2.1.2 Record the distribution of the sub-allocation of the NCA in accordance with the prescribed accounting procedures of the COA. 4.2.1.3 Evaluate the Statement of Allocation and Utilization submitted by POs/OUs as reference for the release of subsequent NTA. 4.2.2 The GSB shall: 4.2.2.1 Distribute the NTA to GSB branches concerned on the basis of the letter request by the CO of the agency. Copies of the sub-allocation shall be furnished the TARD-BTR, the concerned DBM-AFB and the COA Auditor of the GSB. 4.2.2.2 Refuse request to distribute NTA if the bank records show that the CO is using/withdrawing more than the cumulative total of the NCA. 4.2.3 POs/OUs shall: 4.2.3.1 Follow all applicable guidelines under paragraph 3.3 above, just like government agencies receiving NCAs directly from DBM, specifically sub-paragraph 3.3.7 to 3.3.21. 4.2.3.2 Submit Statement of Allocation and Utilization to the CO/RO concerned, whenever replenishment is requested. 4.3 NCAs for Foreign Assisted Projects sourced from foreign loans/foreign grants 4.3.1 Agencies receiving NCAs for fund codes 102 or 151 shall maintain specific ledger sheets for each project to monitor expenditures of such projects funded by foreign lending institutions. 4.3.2 The treatment of continuing appropriations as provided under COA Circular 89-302 dated December 29, 1988 shall still be in force although the NCAs issued by the DBM for fund codes 102 or 151 are valid up to the end of the year only. 5.0 Accounting Entries The COA shall issue the accounting guidelines and procedures to implement the provisions of this Circular. 6.0 Penalty Clause Under no circumstance shall disbursement exceed the NCA. Any officer who directly allowed withdrawals in excess of the NCA shall be held personally liable therefor pursuant to Section 47 of PD 1177. 7.0 Effectivity This Circular shall take effect on 1 March 1990. (SGD.) GUILLERMO N. CARAGUE (SGD.) VICTOR C. MACALINCAG Secretary Acting Secretary Department of Budget and Mgmt. Department of Finance ANNEX A Report No.: MO-SN-Year Department/Agency STATEMENT OF MONTHLY ALLOCATION AND UTILIZATION Fund ______ As of ___________ 19___ Balance as of last report (indicate report no. ____) Pxxx Add: Notice of Allocation Received (Schedule I) xxx Total Available Funds Pxxx Less: Disbursements 1. Current Operations: Personal Services 100-00 Pxxx 100-10 xxx xxx Maintenance and Other Operating Expenses 200-03 xxx 200-08 xxx 200-14 xxx 200-00 xxx xxx Capital Outlays 300-31 xxx 300-32 xxx 300-33 xxx 300-34 xxx 300-35 xxx xxx 2. Others Accounts Payable Pxxx Terminal Leave/Retirement Gratuity/ Separation Pay xxx Unbooked prior years obligations xxx Trust liabilities directly issued Monthly Allocation by DBM xxx Refund of Cash Advance xxx xxx Pxxx Pxxx ==== Balance this report Approved: Certified Correct: ________________ ________________________ Agency Head Chief Accountant ANNEX B Instructions to fill up the ACIC I. It shall be prepared at least daily in five copies to be distributed as follows: Original and duplicate GSB (duplicate to be sent by branch to HO for delivery to the BIR) Triplicate Agency COA Auditor Quadruplicate Chief Accountant Quintuplicate Agency file II. Accomplish the ACIC in the following manner: 1. Date prepared Enter the date the advice is being prepared. 2. ACIC No. Enter the number as illustrated below: 90 Refers to the calendar year the advice was prepared. 2 Refers to the month the advice was prepared. This means the advice was prepared in February. 25 Numerical series which shall be consecutive for one calendar year. This means the 25th report prepared at the start of the calendar year. 3. Agency Code Enter the agency code assigned to the agency by DBM. 4. Fund Code Enter the fund code that appears on the check. 5. Area Code Enter the area code, the station where the agency is located. 6. Notice of Allocation No. Enter the no. of the Notice of Allocation received from DBM. 7. Check No. Enter the complete serial no. of the issued check in numerical order. Directly cancelled checks shall be included in the Cancelled Check Section. 8. Date of Issue Enter the date of issue appearing on the check. 9. Payee Enter the age of the payee appearing on the check. 10 Account Enter the amount n 11. n 12. n 13. Total Amount Enter the total amount of all checks in figures immediately after the last entry. There shall be on space between the last amount and the total amount in figure. The first digit of the total amount in figures shall be typed as close as possible to the peso sign. 14. Amount in words The total amount in words shall be typed directly below the amount in figures. 15. Cancelled Checks Enter the individual check number and date of issue of the checks that were cancelled in this section. Indicate QC the "Remarks" column if the check was directly cancelled and PRC if the check was previously reported as issued but subsequently cancelled. 16. Certified Correct By The Disbursing Officer or Head of the Cash Division/Unit shall certify to the correctness of the advice. His name, designation and signature should appear here. 17. Approved by The Head of Office or his designated representative shall approve the advice. His name, designation and signature should appear here. 18. Delivered by The name of the agency personnel authorized to deliver the advice shall be typewritten here and his signature should appear on top. 19. Received by The bank personnel who received the advice shall sign here and indicate the date of receipt. ANNEX C ALLOTMENT/OBJECT CLASS A five digit code, the first three digits refer to the allotment class while the last two digits refer to the object classification. 100 PERSONAL SERVICES -00 Miscellaneous Personal Services -10 Salaries and Wages -20 Non-commutable Allowances -30 Social Security Insurance Premiums -40 Overtime Pay -50 Commutable Allowances/Fringe Benefits -60 Training & Personnel Improvement (Agencies with Schooling Activities) -70 Consultants & Specialists' Fees & Allowances -80 Bonus and Incentives -90 Other Benefits -91 Pension 200 MAINTENANCE and OTHER OPERATING EXPENSES -00 Miscellaneous Maintenance and Other Operating Expenses -02 Travelling Expenses -03 Communication Services -04 Repair & Maintenance of Govt. Facilities -05 Transportation Services -06 Other Services -07 Supplies and Materials -08 Rents -09 Interests -10 Grants, Subsidies and Contributions -11 Awards and Indemnities -12 Loan Repayments & Sinking Fund Contribution -13 Losses/Depreciation/Depletion -14 Water, Illumination and Power Services -15 Social Security Benefits, Rewards and Other Claims -16 Auditing Services -17 Maintenance of Motor Vehicles used for official travels of officials and employees -18 Discretionary Expenses -19 Representation Expenses -20 Extraordinary/Contingency/Emergency Expenses -21 Taxes, Duties and Fees -22 Trading/Production 300 CAPITAL OUTLAY -31 Land and Land Improvement Outlay -32 Buildings and Structures Outlay -33 Furniture, Fixtures, Equipment, Work Animals and Books Outlay -34 Investments Outlay -35 Loans Outlay ANNEX D AREA CODE A four digit code representing the area where the agency is located. The first two digits represent the region while the last two digits represent the province/city. National Capital Region (NCR) Metro Manila 0039 1st District Manila 0074 2nd District QC, Mandaluyong, Marikina, Pasig, San Juan 0075 3rd District Caloocan City, Malabon, Navotas, Valenzuela 0076 4th District Pasay City, Las Pias, Makati, Muntinlupa, Paraaque, Pateros, Taguig Region I Region II 0101 Abra 0209 Batanes 0111 Benguet 0215 Cagayan 0128 Ilocos Norte 0222 Ifugao 0129 Ilocos Sur 0231 Isabela 0130 La Union 0232 Kalinga Apayao 0144 Mountain Province 0250 Nueva Vizcaya 0155 Pangasinan 0257 Quirino 0190 Baguio City 0191 Dagupan City 0192 Laoag City Region IV 0193 San Carlos City 0410 Batangas 0421 Cavite 0434 Laguna Region III 0440 Marinduque 0451 Occidental Mindoro 0308 Bataan 0452 Oriental Mindoro 0314 Bulacan 0453 Palawan 0349 Nueva Ecija 0456 Quezon 0354 Pampanga 0458 Rizal 0369 Tarlac 0459 Romblon 0371 Zambales 0477 Aurora 0390 Angeles City 0490 Batangas City 0391 Cabanatuan City 0491 Cavite City 0392 Olongapo City 0492 Laurel City 0393 Palayan City 0493 Lipa City 0394 San Jose City 0494 Lucena City 0495 Puerto Princesa City 0496 San Pablo City 0497 Tagaytay City 0498 Trece Martires City Region V Region VI 0505 Albay 0604 Aklan 0516 Camarines Norte 0606 Antique 0517 Camarines Sur 0619 Capiz 0520 Catanduanes 0630 Iloilo 0541 Masbate 0645 Negros Occidental 0562 Sorsogon 0690 Bacolod City 0590 Iriga City 0691 Bago City 0591 Legaspi City 0692 Cadiz City 0592 Naga City 0693 Iloilo City 0694 La Carlota City 0695 Roxas City 0696 San Carlos City 0697 Silay City Region VII 0712 Bohol 0722 Cebu 0746 Negros Oriental Region VIII 0761 Siquijor Province 0790 Bais City 0791 Canlaon City 0826 Eastern Samar 0792 Cebu City 0827 Leyte 0793 Danao City 0848 Northern Samar 0794 Dumaguete City 0860 Western Samar 0795 Lapu-lapu City 0864 Southern Leyte 0796 Mandaue City 0890 Calbayog City 0797 Tagbilaran City 0891 Ormoc City 0798 Toledo City 0892 Tacloban City Region IX Region X 0907 Basilan 1002 Agusan del Norte 0972 Zamboanga del Norte 1003 Agusan del Sur 0973 Zamboanga del Sur 1013 Bukidnon 0990 Dapitan City 1018 Camiguin 0991 Dipolog City 1042 Misamis Occidental 0992 Pagadian City 1043 Misamis Oriental 0993 Zamboanga City 1067 Surigao del Norte 1090 Butuan City 1091 Cagayan de Oro City 1092 Gingoog City Region XI 1093 Oroquieta City 1094 Ozamis City 1123 Davao del Norte 1095 Surigao City 1124 Davao del Sur 1096 Tangub City 1125 Davao Oriental 1163 South Cotabato 1168 Surigao del Sur 1190 Davao City 1191 General Santos City Region XIII Mindanao Autonomous Region 1235 Lanao del Norte 1336 Lanao del Sur 1247 North Cotabato 1338 Maguindanao 1265 Sultan Kudarat 1366 Sulu 1290 Cotabato City 1370 Tawi-tawi 1291 Iligan City 1292 Marawi City n Note from the Publisher: Illegible portion in the official copy. n Note from the Publisher: Illegible portion in the official copy. n Note from the Publisher: Illegible portion in the official copy.