APPROPRIATION ORDINANCE NO. 04-2017
AN ORDINANCE APPROPRIATING THE AMOUNT OF TWO HUNDRED EIGHTY-EIGHT MILLION EIGHT HUNDRED TWENTY-ONE THOUSAND TWO HUNDRED FORTY (P 288,821,240.00) PESOS ONLY FROM THE GENERAL FUND COVERING THE VARIOUS EXPENDITURES FOR THE OPERATION OF THE MUNICIPAL GOVERNMENT OF LUPON, PROVINCE OF DAVAO ORIENTAL FROM JANUARY 1 TO DECEMBER 31, 2018, AND FOR OTHER PURPOSES.
Be it enacted by the Sangguniang Bayan of Lupon, Davao Oriental, that:
Section 1. The Annual Budget of the Municipality of Lupon for Calendar Year 2018 in the total amount of Two Hundred Eighty-eight Million Eight Hundred Twenty-one Thousand Two Hundred Forty (P 288,821,240.00) Pesos only covering the various expenditures for the operation of the Municipality of Lupon, Province of Davao Oriental is hereby approved.
Section 5. AID TO COMPONENT BARANGAYS
There is hereby appropriated Aid to Component Barangays of this municipality at One Thousand (P1,000.00) Pesos per barangay.
The funds herein appropriated shall be used to augment the income of component barangays and to comply with the provisions of Section 342 (c) of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, and shall be administered by the Office of the Municipal Mayor. No amount shall be released and disbursed from this fund without the prior approval of the Municipal Mayor.
Section 6. LOCAL DISASTER RISK REDUCTION AND MANAGEMENT FUND (LDRRMF) (FORMERLY 5% CALAMITY FUND)
There is hereby appropriated an amount of Fourteen Million Four Hundred Forty-one Thousand Sixty-two (P 14,441,062.00) Pesos which is equivalent to five percent (5%) of the total estimated revenue from regular sources to support disaster risk management activities such as, but not limited to, pre-disaster preparedness programs including training, purchasing life-saving rescue equipments, supplies and medicines for post-disaster activities, and for the payment of premiums on calamity insurance, pursuant to Section 324 (d) of RA 7160, otherwise known as the Local Government Code of 1991, and RA 10121, otherwise known as the “Philippine Disaster Risk Reduction and Management Act of 2010”.
Of the amount appropriated for LDRRMF, thirty percent (30%) or Four Million Three Hundred Thirty-two Thousand Three Hundred Eighteen Pesos & 60/100 (P 4,332,318.60) shall be allocated as Quick Response Fund (QRF) or stand-by fund for relief and recovery programs in order that situation and living conditions of people in communities or areas stricken by disaster, calamities, epidemics, or complex emergencies, may be normalized as quickly as possible.
Section 7. MISCELLANEOUS PERSONNEL BENEFIT FUND (MPBF)
There is hereby appropriated an amount of Six Million Eighty-four Thousand Six Hundred Five Pesos & 72/100 (P 6,084,605.72) for payment of Terminal Leave of the officials and employees due to their retirement and/or separation from service.
The amount appropriated herein shall be used solely for the payment of Terminal Leave of the officials and employees due to their retirement and/or separation from service. The release of this fund shall be subject to the implementing guidelines to be issued by the Department of Budget and Management.
This fund shall be administered by the Office of the Municipal Mayor. No amount shall be released and disbursed from this fund without the prior approval of the Municipal Mayor.
Section 8. DISCRETIONARY FUND
There is hereby appropriated for discretionary purposes an amount not exceeding two percent (2%) of the actual receipts derived from basic real property tax in the next preceding calendar year.
The amount appropriated herein shall be used solely for the discretionary expenses of the Municipal Mayor which shall be disbursed solely for public purpose.
Section 9. USE OF APPROPRIATED FUNDS. All sums set aside in this ordinance shall be spent solely for the specific purpose for which they have been appropriated. No ordinance shall be passed authorizing any transfer of appropriations from one item to another.
Section 10. RESTRICTION ON THE USE OF GOVERNMENT FUNDS. No government funds shall be utilized for the following:
10.1 To provide fuel, parts, repair and maintenance to any government vehicle which is not permanently marked “For Official Only” with the name and logo of the municipality, nor otherwise properly identified as a government vehicle and does not carry its official government plate number. Provided, that in case of transport crisis such as those occasioned by street demonstrations, welgang bayan, floods, typhoons and other emergencies, all government vehicles of any type whether luxury cars or utility vehicles, shall be made available to meet the emergency and be utilized to transport for free the commuters on a round-the-clock basis;
10.2 To pay honoraria, allowance or other forms of compensation to any government official or employee, except those specifically authorized by law; and
10.3 To be invested in non-government securities, money market placements and similar investments or deposited in private banking institutions.
Section 11. EXPENDITURE COMPONENTS. Except by an act of the Sangguniang Bayan, no change or modification shall be made in the expenditure items authorized in this Appropriation Ordinance (AO) unless in cases of augmentation from savings in appropriations as authorized under Section 336 of the Local Government Code of 1991 and Article 454(b) of the Rules and Regulations Implementing the Local Government Code of 1991.
Section 12. USE OF SAVINGS. The Local Chief Executive and/or the Presiding Officer of the Sangguniang Bayan, pursuant to Section 336 of the Local Government Code of 1991 and Article 454(b) of the Rules and Regulations Implementing the Local Government Code of 1991, is/are authorized by this ordinance to augment any item in this annual budget for their respective offices from savings in other items within the same expense class of their respective appropriations.
Section 13. MEANING OF SAVINGS AND AUGMENTATION. For the purpose of this ordinance, “savings” shall refer to balances of any programmed appropriation free of any obligation or encumbrance, still available after satisfactory completion or unavoidable discontinuity of the work, activity or purpose for which the appropriation is authorized, or arising from unpaid compensation and related costs pertaining to vacant positions and leaves of absence without pay.
On the other hand, “augmentation” implies the existence in the budget of an item, project, activity or purpose with an appropriation which, upon implementation or subsequent evaluation of needed resources, is determined to be deficient.
Section 14. REPRESENTATION ALLOWANCE AND TRANSPORTATION ALLOWANCE (RATA). The following officials are granted monthly commutable representation and transportation allowance payable from the program and appropriations provided in their respective offices, not exceeding the rates indicated below, which shall apply to each type of allowances:
Municipal Mayor – P16,200.00
Municipal Vice Mayor – 15,300.00
Sangguniang Bayan Member – 13,500.00
Department Head – 13,500.00
Asst. Department Head – 9,000.00
The transportation allowance herein authorized shall not be granted to officials who are assigned a government vehicle or who use government motor transportation. Unless otherwise provided by law, no amount appropriated in this AO shall be used to pay for representation or transportation allowance whether commutable or reimbursable, which exceed the rates authorized under this section.
Section 15. CLOTHING ALLOWANCE. The appropriation herein provided for every department or office maybe used for clothing allowance of employees at not more than five thousand (P 5,000.00) pesos each per annum which may be given in kind, subject to the discretion of the Local Chief Executive.
Section 16. ENTITLEMENT OF PERSONNEL ECONOMIC RELIEF ALLOWANCE (PERA). The PERA in the amount of two thousand (P2,000.00) pesos per month shall be granted to all appointive and elective local government employees and officials, and two thousand (P2,000.00) pesos to all devolved national government personnel occupying itemized plantilla positions with salary grade 23 or below, to casual and contractual employees of equivalent grade who have rendered at least twelve (12) months continuous or uninterrupted service.
ection 17. WORK AND FINANCIAL PLAN. All departments and offices shall submit their Quarterly Work and Financial Plan and request for allotment to the Municipal Budget Office in accordance with this AO as basis for the issuance of Allotment Release Order (ARO).
Section 18. LOCAL BUDGET MATRIX (LBM). Expenditures as authorized in this ordinance shall not be disbursed without the covering Local Budget Matrix and Allotment Release Order for specific purposes prepared by the Municipal Budget Office and approved by the Municipal Mayor.
Section 19. BUDGET EXECUTION. Execution of the budget shall be the responsibility of the Municipal Mayor and Vice Mayor pertaining to and under their respective offices and shall comply with the Local Government Code of 1991 and related issuances.
Section 20. VETOED ITEMS. Any item or items of expenditures vetoed by the Municipal Mayor shall not affect those which are not otherwise vetoed and shall remain in effect unless amended by this Body.
Section 21. GENERAL LIABILITY FOR UNLAWFUL EXPENDITURES. Expenditures of funds or use of property in violation of this AO shall be a personal liability of the official or employee responsible therefore.
Section 22. SEPARABILITY CLAUSE. If, for any reason, any section or provision of this ordinance is declared unconstitutional or invalid, other sections or provisions hereof which are not affected shall continue to be in full force and effect.
Section 23. EFFECTIVITY. This ordinance shall take effect on January 1, 2018.
Carried and Approved.
Enacted and passed this 4th day of December 2017.