0FFICIAL

\ R ”E L E A S E

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF BUDGET AND MANAGEMENT
GENERAL S 0 LANO STREET, SAN M I GUE L, MAN I LA

LOCAL BUDGET MEMORANDUM No. 7l

Date: September 21,
2015

TO Local Chief Executives, Members of the Local Sanggunian, Local

Budget Officers, Local Treasurers, Local Development and Planning
Officer, Local Accountants, and All Others Concerned
SUBJECT Guidelines and Procedures on the Release and Utilization of the
Shares of Cities and Municipalities Within a Beneficiary Province from
the CY 2012 Collection of Burley and Native Tobacco Excise Tax
Pursuant to Republic Act (RA) No. 8240, and Remaining Shares of
Cities and Municipalities from the CY 2012 Excise Tax on Locally
Manufactured Virginia-Type Cigarettes under RA No. 7171,
Chargeable Against the Allocation to Local Government Units
Under the FY 2014 General Appropriations Act (GAA),
RA No. 10633, Continuing Appropriations

1.0 BACKGROUND

The existing guidelines on the release and utilization of the shares of Ioca!
government units (LGUs) from tobacco excise taxes provide the following allocations:
(i) 30% to the provinces; 40% to the cities and municipalities; and 30% to the
congressiona! districts with respect to excise taxes from locally manufactured
Virginia-type cigarettes under RA No. 7171; and (ii) 10% to the provinces; 10% to the
cities and municipalities; and 80% to the congressional districts with respect to excise
taxes from Burley and Native tobacco under RA No. 8240.

Local Budget Memorandum No. 69 dated February 18, 2015 was issued to cover
the release and utilization of the 10% share of provinces from the CY 2012
collection of Burley and native tobacco excise tax pursuant to RA No. 8240, and
30% share of provinces and 40% share of cities and municipalities from the CY
2012 excise tax on locally manufactured Virginia-type cigarettes under RA No.
7171.

Hence, the remaining shares of LGUs from the CY 2012 collection of tobacco
excise taxes consist of the 90% share of cities and municipalities within a beneficiary
province under RA No. 8240; and the 30% share of cities and municipalities under RA
No. 7171.

Related thereto, it is to be noted, that in view of the Supreme Court Decision in

Greco Antonious Beda B. Belgica, et al. vs. Honorable Paquito N. Ochoa, Jr., et al.,
(G.R. Nos. 208566, 208493, 209251, November 19, 2013), any form of post-
enactment intervention by legislators in the implementation of the budget, except in
the exercise of their oversight function, the existing procedures requiring legislative
consultation, or identification of programs and projects by legislators prior to the
release of the

Page 1 of 4
 congressional district shares has already been deemed unconstitutional and,
thus, prohibited.

It is to be further noted that RA Nos. 7171 and 8240 prescribe that the shares of
the beneficiary cities and municipalities shall be based on the volume of tobacco
production.

Accordingly, these guidelines shall cover the release and utilization of the
remaining shares of LGUs from the CY 2012 collection of tobacco excise taxes,
i.e., 90% share of cities and municipalities within a beneficiary province under RA
No. 8240; and 30% share of cities and municipalities under RA No. 7171.

2.1 PURPOSE

2.2 To prescribe the guidelines and procedures in the release and utilization of the
90% share of cities and municipalities within a beneficiary province from the CY
2012 collection of Burney and native tobacco excise tax pursuant to RA N o.
8240, and 30% share of cities and municipalities from the CY 2012 excise tax on
locally manufactured Virginia-type cigarettes under RA No. 7171, and
emphasize the posting and reporting requirements to enhance transparency and
accountability; and

2.3 To inform the beneficiary cities and municipalities of their respective shares.

3.1 GENERAL GUIDELINES

3.2 The individual shares of the beneficiary cities and municipalities is
computed based on the volume of production and trade acceptances of
tobacco-producing LGUs per certifications submitted by the Nationa!
Tobacco Administration, as shown in the following attachments:

3.2.1 Annex A — Remaining Shares of Cities and Municipalities from the

CY 2012 Excise Tax on Locally Manufactured Virginia-Type
Cigarettes under RA No. 7171; and

3.2.2 Annex B - Shares of Cities and Municipalities Within a Beneficiary

Province from the CY 2012 Collection of Burley and Native Tobacco
Excise Tax under RA No. 8240

3.3 Consistent with the amounts indicated per item 3.1 hereof, the beneficiary cities
and municipalities shah! 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; (i( mechanism and period of
implementation; and (iii) projected and estimated number of beneficiaries.

3.4 The recipient LGUs shal! ensure that the programs and projects to be
implemented are included in the approved Annua! Investment Program.

Pae2of4
 3.5 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 Certificate of
Registration from the Cooperative Development Authority is submitted by the
cooperative to the LGU prior to the implementation of program/project.

3.6 The Special Allotment Release Orders and Notices of Cash Allocation covering
the shares of beneficiary cities and municipalities shall be comprehensively
released by the DBM RO concerned upon the issuance of this Memorandum.
The corresponding Authorities to Debit Account and Notices of Authority to Debit
Account Issued shall be released by the same ROs upon receipt of the LGUs'
submission of the list of programs and projects together with the necessary
supporting documents per item 3.2, subject to cash programming, budgeting,
accounting and auditing and other applicable laws, rules, and regulations.

3.7 The fund shall be treated as trust by the beneficiary cities and municipalities.

4.1 USES OF THE FUND

4.2 Sh ares of Provinces, Cities and Municipalities from th e 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:

4.2.1 Cooperative projects that wil! enhance better quality of products, increase
productivity, guarantee the market and as a whole increase farmers'
income;

4.2.2 Livelihood projects panicularly the development of alternative farming

system to enhance farmers' income;

4.2.3 Agro-industria! projects that will enable tobacco farmers in the Virginia
tobacco-producing provinces to be involved in the management and
subsequent ownership of these project such as post-harvest and
secondary processing like cigarette manufacturing and by-product
utilization; and

4.2.4 Infrastructure projects, such as farm-to-market roads.

4.3 Shares of Cities and Municipalities from the Collection of Burley and Native
Tobacco Excise Tax Pursuant to RA No. 8240, as Amended

The fund shall be exclusively utilized for programs in pursuit of the following
objectives:

4.3.1 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;

Page 3 of 4
 4.3.2 Programs that wil! provide financia! support for tobacco farmers who are
displaced or who cease to produce tobacco;

4.3.3 Cooperative programs to assist tobacco farmers in planting alternative

crops or implementing other livelihood projects;

4.3.4 Livelihood programs and projects that will promote, ennance, and
develop the tourism potential of tobacco-growing provinces;

4.3.5 Infrastructure projects such as farm to market roads, schools, hospitals,

and rura! health facilities; and

.2.6 Agro-industria! 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.

5.1 POSTING/REPORTING REQUIREMENT

5.2 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 eacn quarter in
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.

5.3 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 share 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 share is 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.

FLORENCIO B. ABAD
Secretary
Page 4 of 4
 Annex A

Remaining Share of Cities and Municipalities from the CY 2012 Excise Tax on Locally
Manufactured Virginia - Type Cigarette under RA No. 7171, Chargeable Against the FY
2014 GAA, RA No. 10633, Continuing Appropriations

Volume of
LGU Percentage Share Total Share
Production

1. Abra 5,200,727.70 12.86% 185,413,380

2. llocos Norte 6,378, 084.30 15. 77% 227,387,826
3. Ilocos Sur 23, 241,958.60 5745% 828,609,06
4. La Union 5,634,209.70 43.93% 200,867,633
GRAND TOTAL 40,454,980.30 100.00% 1,442,277,900
 Volume of
LGU Percentag e Share Total Share
Production

Province of Abra
Municipalities
1. Bangued 255,437.500 4.91% 9106/42
2. Bucay 13,065.000 0.25 % 465/86
3. Dang!as 591.500 0.01% 24088
4. Dolores 46,317.000 0.89% 4,654,267
5. Luba 347, 642.400 6.68% 42,393,949
6. Manabo 1,880.500 0.04% 67,043
7. Penarubbia 108,224.500 2.08% 3,858,358
8. Pidigan 397,701.500 7.65% 14/78,627
9. Pilar 1,747,112.400 33.59% 62,287,055
10. Sal-lapadan 4,112.500 0.08% 146,647
11. San Isidro 746,510.500 14.35 % 26,644/67
12. San Juan 93,121.500 1.79% 3,349,945
13. San Quintin 91,465.000 1.76% 3,260,858
14. Tayum 368, 642.000 7.09% 3, 42,6 4
15. Tubo 43,792.100 0.84% 4,564,254
16. Villaviciosa 935,111.800 17.98% 33,338,073

TOTAL, ABRA 5,200,727.700 100.00% 185,413 380

Remaining Share of Cities and Municipalities from the CY 2012 Excise Tax on Locally
Manufactured Virginia - Type Cigarette under RA No. 7171, C hargeable Against the FY 2014
GAA, RA No. 10633, Continuing Appropriations
Volume of
LGU Percentage Share Total Share
Production

Province of Ilocos Norte

Municipalities
1. Piddig 487,443500 2.93% 6,670,864
2. Sarrat 133,395.000 2.09% *.755,Z23
3. Vintar 169,367.000 2.66% 6038G75
4. Badoc 1,110, 259.500 4744% 39,582,339
5. Batac City 1,675,814.600 26.27% 59,745,487
6. Banna (Espiritu) 457,704.000 7.48% 46,347,802
7. Currimao 296,168.500 4.64% 10,558,831
8. Dingras 175,783.900 2.76% 6,266,947
9. Marcos 394,483.000 6.48% 44,063,883
10. Nueva Era 166,844.500 2.62% 5,948,245
11. Paoay 39,630.500 0.62% 4,442,884
12. Pinili 1,513,189.800 23.72% 53 9*7,380
13. San Nicolas 58,330.500 0.94% 2,079,566

TOTAL, ILOCOS NORTE 6,378,084.300 100.00% 227;387, 826

 Annex A

Remaining Share of Cities and Municipalities from the CY 2012 Excise Tax on Locally
Manufactured Virginia - Type Cigarette under RA No. 7171, Chargeable Against the FY
2014 GAA, RA No. 10633, Continuing Appropriations

Volume of
LGU Percentage Share Total S hare
Production

Province of Ilocos Sur

Municipalities
1. Cabugao 2,123, 016.600 9.13% 75,688,578
2. Magsingal 1, 049,840.200 4.52% 37,428,304
3. San lldefonso 133,146.500 0.57% 4,746,863
4. San Juan 1,542,628.500 6.64% 54,996,912
S. Sto. Domingo 105,799.500 0.46% 3,771,903
6. Sinait , 23 0, 43 8.000 5.21% 43,153,133
7. Alilem 69,077.200 0.30% 2,462,701
8. Banayoyo 962,729.500 4.14% 34,322, 683
9. Burgos 1,108, 615.400 4.77% 39,523,724
10. Candon City 2,294, 037.200 9.87% 81,785,707
. Cewantes 19,828.000 0.09% 706,897
12. G. del Pilar 521, 210.300 2.24% 48,584,893
13. Ga!imuyod 635, 692.000 274% 22,663,329
14. Lidlidda 370,088.600 1 59% J3,194,188
15. Nagbu kel 563,367.000 2.42% 20,084,839
16. Narvacan 1,704,026.800 7.33% 60,Z50,992
17. Quirino 236,932.900 .02% 8,446.997
18. Salcedo 967,127.100 4.16% 34,479,464
19. San Emilio 854,364.400 3.68% 30,459,313
20. San Esteban 573,304.500 2.47% 20,439,125
21. Santiago 1,439,847.200 6.20% 51,332,612
22. Siga y 478,7Z6.400 2.06% 17,069,063
23. Sta. Cruz 1,847,236.700 795% 65.856, 630
24. Sta. Lucia 1,124,981.700 484% 40,107, 206
25. Sta. Maria 1,160,480.700 4.99% 41,372,797
26. Sugpon 475.000 0.00% 16,934
27. Suyo 20,359.800 0.09% 725,856
28. Tagudin 124,550.900 0.54% 4,440,418

TOTAL, ILOCOS SUR 23,241,958.600 100.00% 828,609,061

 Volume of
LGU Percentage Share Total Share
Production

Province of La Union
Municipalities
1. Bacnotan 495,610.200 8.80% 17,669,242
2. Balaoan 2,013,998.620 35Z5% 74,80/934
3. Bangar 485,145.600 8.61% 47,296,434
4. Luna 11,714.900 0.24% 447,653
S. San Fernando City 307,529.520 5.46% 40,963,867
6. San Juan 522,213.040 9.27% 48,647,642
7. Santol 215,905.890 3.83% 7,697,354
8. Sudipen 573,2/2.970 40.47% 20,<36,932
9. Agoo 400,763.260 Z.11% 44,287,783
10. Ar!ngay 156,742.800 278% 5,588, 05
11 Bauang 104,519.500 1.86% 3,726270
12. Caba 145,923.000 2 59% 5,202,364
13. Naguilian 200,900.400 357% 7,162,386

TOTAL, LA UNION 5,634,209.700 100.00% 200,867,633

 Annex B

Sharé of Cities and Municipalities in the Beneficiary Province from the CY 2012 Collection of
Burley and Native Tobacco Excise Tax under RA No. 8240, as Amended, Chargeable Against the
FY 2014 GAA. RA No. 10633, Contin uinq ADDrOnriationS

Volume of
LGU Percentage Share Tota Share
Production l

1. Abra 105,038.00 0.43% 3,239.267

2. Kalinga 7,782.00 0.03% 239989
3. MI. Province 5,269.00 0.02% 162,490
4. !locos Norte 713,130.00 2.94% 21,992.219
5. Ilocos Sur 2,122,546.70 8.74% 65,457,225
6. La Union 2,223,263.50 9.15% 68,563,231
7. Pangasinan 3,904,599.80 16.07% 120,413,968
8. Cagayan 2,820,019.00 11.6 1% 86,966,577
9. lsabela 10,010,167.00 41.21% 308,703,579
0. Nueva Viscaya 88,115.00 0.36% 2,717,379
11. Quirino 1,340.00 0.01% 41,325
12. Tarlac 366,271.30 1.51% 11,295,442
13. Occidental Mindoro 1,454,300.40 5.99% 44,849,176
14. Misamis Orienta! 246,064.29 1.01% 1,588,377
15. Maguindanao 128,170.00 0.53% 3,952, 636
16. North Cotabato 96,595.86 0.40% 2,978,920
TOTAL 24,292,671.85 100.00% 749,161,800
 Shard of Cities and Municipalities in the Beneficiary Province from the CY 2012 Collection of
Burley and Native Tobacco Excise Tax under RA No. 8240, as Amended, Chargeable Against
the FY 2014 GAA. RA No. 10633. Continuing ADproDriations

Volume of
LGU Percentage Share Total S hare
Production

Province of Abra
Municipalities
1. Bangued 3,249.00 3.06% 99,271.00
2. Bucay 6,378.00 6.07% 196, 691.00
3. Lagangilang 28,911.00 2152% 891,586.00
4. Luba 15,502.00 1476% 478,067.00
5. Pidigan 32,637.00 3L07% 1,006,492.00
6. San Juan 7,301.00 6.95% 225,155.00
7. San Quintin 8,095.00 774% 249,642.00
8. Villaviciosa 2,995.00 2.85% 92,363.00
TOTAL, ABRA 105,038.00 100.00% 3,239,267.00

Province of Kalinga
Municipalities
1. Pinukouk 7,782.00 100.00% 239,989.00
TOTAL, KALINGA 7,782.00 100.00% 239,989.00

Province of Mt. Province

Municipalities
1. Paracelis 5,269.00 100.00% 162, 490.00
TOTAL, MT. PROVINCE 5,269.00 100.00% 162,490.00

Province of llocos Norte

Municipalities
1. Bacarra 77,107.00 10.81% 2,377,903.00
2. Pasuauin 93,614.00 13.13% 2,886,963.00
3. Sarrat 2,744.00 0.38% 84,622.00
4. Vintar 135,276.00 18.97% 4,474,777 00
5. Badoc 18,069.00 2.53% 557,230.00
6. Banna (Espiritu) 54,975.00 7.7 % 4,695,374.00
7. Batac City 131,044.00 1838% 4,041,26700
8. Currimao 1,530.00 0.21% 47,484.00
9. Dingras 105,364.00 14.77% 3,249,32L00
10. Marcos 10,681.00 1.50% 329,39L 00
11. Nueva Era 17,729.00 2.49% 546,744.00
12. Paoay 1,190.00 0.17% 36,699.00
13. Pinili 19,413.00 2.72% 598,678.00
14. San Nicolas 2,274.00 0.32% 70,428.00
15. So!sona 42,120.00 5.91% 1,298,938.00
TOTAL, ILOCOS NORTE 713,130.00 100.00% 21,992,219.00
 en nex o

Sharé of C ities and Municipalities in the Beneficiary Province from the CY 2012 Collection of
Burley and Native Tobacco Excise Tax under RA No. 8240, as Amended, Chargeable Against the
FY 2014 GAA. RA No. 10633. Continuina ÂDDrOD rÏätÏOf1S

Volume of
LGU Percentage Share Total Share
Production

Province of Ilocos Sur

MuniciDalities
1. Cabugao 1,505.00 0.07% 46,413.00
2. Magsingal 22,393.00 1.06% 690,577.00
3. San Juan 12,850.00 0.61% 396, 281.00
4. Sinait 10,410.00 0.49% 321, 034.00
5. Banayoyo 11,800.00 0.56% 363,900.00
6. Burgos 36,501.00 1.72% 1,125,655.00
7. Candon City 52,333.00 2.47% 1,613,897.00
8. Galimuyod 58,734.00 2.77% 1,811, 298.00
9. Lidlidda 18,266.00 0.86% 563,306.00
10. Nagbukel 382,113.00 18.00% 11,783,985.00
11. Narvacan 870,316.00 41.00% 26,839,678.00
12. Salcedo 18,949.00 0.89% 584,368.00
13. San Emilio 6,711.00 0.32% 206,961.00
14. San Esteban 3,767.00 0.18% 16,171.00
15. Santiago 4,911.00 0.23% 51,450.00
16. Sta. Maria 563,942.70 26.57% 17,391,431.00
17. Sta. Cruz 35,799.00 1.s9% 1,104, 005.00
18. Sta. Lucia 2,924.00 0.14% 90,173.00
19. Tagudin 8,322.00 0.39% 256,642.00
TOTAL, ILOCOS SUR 2,122,546.70 100.00% 65,457, 225.00

Province of La Union
Municipalities
1. Bacnotan 19,383.81 0.87% 597,778.00
2. Balaoan 4,29800 0.19% 132,546.00
3. Luna 31,881.50 1. 43% 983N94.00
4. San Fernando City 6,019.00 0.27% 485,649.00
S. San Juan 5,250.50 0.24% 161,920.00
6. Apoo 112,983.30 5.08% 3,484,293.00
7. Aringay 264,024.00 11.88% 8, 42,237.00
8. Bauang 475,668.69 21.40% 14,669,148.00
9. Caba 198,273.00 8.92% 6,114,542.00
10. Nagui!ian 3,452.00 0.16% 06,456.00
11. Rosario 419,373.10 18.86% 12,933,048.00
12. Sto. Tomas 605,416.50 27.23% 18,670,442.00
13. Tubao 77,240.10 3.47% 2,382,008.00
TOTAL, LA UNION 2,223,263.50 100.00% 68,563,231.00
 Annex B

Share of C ities and Municipalities in the Beneficiary Province from the CY 2012 Collection of
Burley and Native Tobacco Excise Tax under RA No. 8240, as Amended, Chargeable Against the
FY 2014 GAA. RA No. 10633, C ontinuino Aonronriations

Volume of
LGU Percentage Share Total Share
Production

Province of Pangasinan
M u n ici p a Iities
1. Bayambang 10,590.30 0.27% 326,594.00
2. Malasique 328,556.00 8.41% 10,132,340.00
3. Mapandan s,1s4 aa 046% 189,16700
4. Sta. Barbara 177,026.00 4.53% 5,459,306.00
5. Manaoag 132,407.20 3.39% 4,083,306.00
6. Mangaldan 69,480.00 1.78% 2,142,694.00
7. Dagupan City 51,366.00 1.32% 1,584,076.00
8. San Fabian 854,330.10 21.88% 26,346,689.00
9. San Jacinto 237,982.20 6.09% 7,339,134.00
10. Sto. Tomas 68,54800 1.76% 2,113,952.00
11. Bautista 16,837.00 0.43% 519,236.00
12. Laoac 302,399.10 7.74% 9,325,687.00
13. Alcala 492,966.20 2.63% 15,202,586.00
14. Sison 445,936.00 1.42% 13,752,222.00
15. Vil!asis 486,2Z5.70 4.7/% 5, 744, 55/.00
16. Asingan 24,007.60 0.61% 740,370.00
17. Ba!ungao 297,891. 90 7.63"/ 9,186,689.00
18. Rosales 30,663.00 0.79% 945,616.00
19. Sta. Maria 164,602.50 4.22% 5,076,178.00
20. Umingan 6,601.00 0.17% 203,569.00
TOTAL, PANGASINAN 3,904,599.80 100.00% 120,413,968.00

Province of Cagayan
INunicipalities
1. Alcala 504,143.00 17.88% 15,547,268.00
2. Baggao 155,215 00 5.50% 4,786, 676.00
3. Gattaran 164,089.00 5.82% 5,060,341.00
4. Gonzaga 6,973.00 0.25% 215,040.00
S. Lasam 14, 719.00 0.52% 453,919.00
6. Piat 102,36100 3.63% 3,156, 712.00
7. Rizal 35,678.00 1.27% 1,100,274.00
8. Sto. Niño 71,393.00 2.53 0/0 2,201,689.00
9. Amulong 836,966.00 29.68% 25,811,198.00
10. Enrile 1,205.00 0.04% 37,161.00
11. Penablanca 34, 706.00 1.23% 1,070,298.00
12. Solana 274,826.00 9. 75 0/o 8,475,360.00
13. Tuao 292,538.00 10.370/0 9,021,581.00
14. Tuguegarao City 325, 207.00 11.53% 10, 029, 060.00
TOTAL, CAGAYAN 2,820,019.00 100.00% 86,966,577.00
 nnnex O

Share of Cities and Municipalities in the Beneficiary Province from the CY 2012 Collection of
Burley and Native Tobacco Excise Tax under RA No. 8240, as Amended, Chargeable Against
FY
the 2014 GAA. RA No. 10633. Continuinq ÂDDFODriationS

Volume of
LGU Percentage Share Total Share
Production

Province of Isabela
Municipalities
1. Cabagan 561,499.00 5.64% 47,306,848.00
2. Delfín Albano 465,470.00 465% 5,093,678.00
3. hagan City 9AA,039.00 9 A3% 29,113, 222.00
4. San Pablo 16,884.00 0.17% 520,686.00
5. Sta. Maria 41,789.00 0.12% 363,56 00
6. Sto. Tomas 502,490.00 5.02% 15,496,291.00
7. Tumauini 1,065,308.00 10.64% 32,853, 038.00
8. Aurora 1,344,033.00 13.13% 40,523,469.00
9. Benito Soliven 40,914.00 0.44% 1,261,747.00
10. Burgos 250,188.00 2.50% 7,715,548.00
11. Gamu 54,448.00 0.54% 1,679,122.00
12. Mal!ig 723,938.00 7.23% 22,325,527.00
13. Naguilian 12,506.00 0.12% 385,673.00
14. Quezon 108,942.00 1.09% 3,358,738.00
15. Quirino 1,500,063.00 44.99% 46,260,449.00
16. Roxas 1,552,022.00 15.50% 47,862,812.00
17. Cabatuan 215,034.00 2.15% 6,631,434.00
18. Cauayan City 20,432.00 0.20% 630,102.00
19. Luna 202,289.00 2.02% 6,238,392.00
20. Reina Mercedes 665,210.00 6.65% 20,514,413.00
21. San Mateo 75,275.00 0.75% 2,321,406.00
22. Echague 8,024.00 0.08% 247,453.00
TOTAL, ISABELA 10,010,167.00 ¢00.00% 308,703,579.00

Province of Nueva Viscaya

Municipa!ities
1. Bagabag 68,422.00 77.65% 2,110, 067.00
2. Bayombong 17,293.00 19.63% 533,298.00
3. Solano 2,400.00 2.72% 74,014.00
TOTAL, NUEVA VISCAYA 88,115.00 100.00% 2,717,379.0 0

Province of Quirino
Municipalities
1. Aglipay 1,340.00 100.00% 41,325.00
TOTAL, QUIRINO 1,340.00 100.00% 41,325.00
 Annex B

Share of C ities and Municipalities in the Beneficiary Province from the CY 2012 Collection of
Burley and Native Tobacco Excise Tax under RA No. 8240, as Amended, Chargeable Against the
FY 2014 GAA. RA No. 10633. Contin uina Aoprooriations

Volume of
LGU Percentage Share Total Share
Production

Province of Tarlac
Municipalities
1. Moncada 22,769.00 6.22% 702,173.00
2. San Manuel 343,502.30 93.78% 10,593,269.00
TOTAL, TARLAC 366,271.30 100.00% 11,295,442.00

Province of Occidental Mindoro

Municipalities
1. Calintaan 12,155.20 0.84% 374,855.00
2. Magsaysay 12, 222.30 0.84% 376,923.00
3. Rizal 100,673.00 6.92% 3,104,655.00
4. San Jose 1,329, 249.90 91.40% 40,992,743.00
TOTAL, OCC. MINDORO 1,454,300.40 100.00% 44,849,176.00

Province of Misamis Oriental

Municipalities
1. Opol 2,071.29 0.84% 63,876.00
2. El Salvador City 17,143.00 6.97% 528,673.00
3. Alubíjíd 45, 714.00 18.58% 1,409,775.00
4. Laguindingan 129,421.00 52.60% 3,991,214.00
5. Guitagum 50,000.00 20.32% 1,541,950.00
6. Libertad 1,715.00 0.70 04 52,889.00
TOTAL, MISAMIS ORIENTAL 246,064.29 100.00% 7,588,377.00

Province of Maguindanao
Municipa!ities
1. Pagalungan 87,390.00 68.18% 2,695,021.00
2. Datu Montawal 40,780.00 31.82% 1,257,615.00
TOTAL, MAGUINDANAO 128,170.00 100.00% 3,952,636.00

Province of North Cotabato

Municipalities
1. Pikit 96,595.86 100.00% 2,978,920.00
TOTAL, NORTH COTABATO 96,595.86 100.00% 2,978,920.00
 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

Date of Notice " Amount

Fund of Authority to Type of Mechanism/ Estimated ” ” Estimated Program/
Name/Title of Specific
Program/ Mode of Number of " ” Period of Project
Source Debit Account Program/Project Location
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

IF\S tF uCtiOGIS '

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 by the DBM to 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 o//ter agricultural products,’ programs //Tal will provide I//Jascia/ support
for tobacco farmers who are displaced or who cease to produce tobacco, cooperative programs; livelihood programs aiid projects; agro-iiJdusirial grojec/s; or
infrastructure projects
4. Amount received refers to the amount received by the LGU as its share; it is the amount inc!icated 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.
c”. 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.