ONLINE INQUIRY 1. PDAF 2. SBP 3. IRA Monthly INTERNAL REVENUE ALLOTMENT: I. LEGAL BASIS o Section 284 of RA No.

7160 or the Local Government Code of 1991, which provides that LGUs shall have a 40% share from the national internal revenue taxes on collection of the third (3rd) fiscal year preceding the current fiscal year; and Section 285 which provides the manner of allocation to the LGUs. o Section 286 of RA No. 7160 provides that the share of each local government units shall be released without need of any further action, directly to the provincial, city, municipal or barangay treasurer, as the case may be, on a quarterly basis within five (5) days after the end of each quarter, and which shall not be subject to any lien or holdback that may be imposed by the national government for whatever purpose (actually, the allotment for IRA is released comprehensively but cash allocation is released monthly, 80% of IRA share of LGUs on or before the 8th day of the month and the remaining 20% on or before the 24th day of every month). o Section 4 of RA No. 9358 or the Supplemental Appropriation for FY 2006 provides that future local government share in the national internal revenue taxes or IRA shall henceforth be automatically appropriated. FORMULA OR COMPUTATION
LGUs Provinces Cities Municipalities Barangays Total % Allocation 23% 23% 34% 20% 100%

II.

III.

The distribution of shares of individual provinces, cities and municipalities shall be made on the basis of the following formula:
Factor Population Land Area Equal Sharing Total Percentage Source 50% National Statistics Office (NSO) 25% 100% Document Proclamation Order

25% Lands Management Bureau (LMB) Official Masterlist of Land Area

IV.

The share of each barangay is computed as follows: o Php 80,000 for each barangay with a population of not less than one hundred (100) inhabitants. o The balance is allocated as follows:
Population Equal Sharing Total 60% 40% 100%

V.

VI.

USES OF FUND o To fund basic services and facilities pursuant to Section 17 of the Local Government Code of 1991 particularly those which have been devolved by the National Government. o To fund development projects as identified in the LGUs Annual Investment Plan (Section 287 of the LGC directs LGUs to set aside not less than 20% of their IRA for development projects). RELEASE PROCEDURE o BIR submits to DBM certification of collections made and 40% share of LGUs. o DBM verifies with BTr collections remitted and computes the share of LGUs based on codal formula as provided under Section 285 of RA No. 7160, the Local Government Code. o DBM Central Office (CO) programs the amount and releases the allotment comprehensively to the DBM Regional Office (RO) at the start of the year. o DBM CO issues the Notice of Cash Allocation (NCA) monthly for deposit with the Government Servicing Banks of DBM ROs. Subsequently, the DBM RO issues the funding check for credit of IRA share to the individual bank account of the LGUs.

PDAF Through this website, we seek to provide the general public with accurate information on the projects identified by every legislator that are funded from their congressional allocation. We also aim to encourage the cross section of the society through this website to be more pro-active in their participation and involvement in socio-economic programs and projects. The annual Congressional Allocation of Legislators shall not exceed the amount of Seventy Million Pesos (Php 70 M) for Congressional District and Partylist Representative; and Two Hundred Million (Php 200 M) for Senators. Such allocations are broken down as follows: a. b. Congressional District or Partylist Representative: Thirty Million Pesos (Php 30,000,000) for "soft" programs and projects (PDAF and Financial Subsidy to LGUs) and Forty Million Pesos (Php 40,000,000) for "hard" (infrastructure) projects. Senators: A total of Two Hundred Million Pesos or One Hundred Million Pesos (Php 100,000,000) each for the "soft" and "hard" projects. allocations are funded chargeable against the following Lump-sum

These congressional Appropriations:

Priority Development Assistance Fund (PDAF) The Priority Development Assistance Fund is a lump-sum appropriation in the annual General Appropriations Act to fund the priority development programs and projects of the government. The programs and projects commonly referred to as "soft" are identified and implemented under this Fund following a shortlist or menu as provided for in the General Appropriations Act such as scholarship programs, medical assistance to indigent patients, livelihood support programs, the purchase of IT equipment, rural electrification, water supply, peace and order and financial assistance to local government units (LGUs) for their priority projects and programs. It also includes infrastructure projects like roads and bridges, flood control, school buildings, hospitals, health facilities, public markets, multi-purpose buildings, and multi-purpose pavements. Financial Subsidy to Local Government Units (FS-LGUs)

The amount appropriated for Financial Subsidy to Local Government Units shall be used to fund programs and projects of the priority sectors of legislative districts in the LGUs. It shall be released to a specific local government unit as financial subsidy. Department of Public Works and Highways (DPWH) The lump sum allocation for Regular Congressional Allocation under the Department of Public Works and Highways budget is earmarked for infrastructure projects for the construction, repair, improvement and rehabilitation of the following: a) Roads and Bridges; b) Flood Control; c) Water Supply/System; d) School Buildings; e) Hospitals and Health Facilities; f) Public Markets; g) MultiPurpose Buildings and h) Multi-Purpose pavements.

School Building Program (SBP) Department of Education - School Building Program To help address the shortage of classrooms, the government appropriates funds, among others, under DEPED-School Building Program (SBP). The SBP appropriation is intended for the construction, rehabilitation, replacement, completion and repair of elementary and secondary school buildings, directly released to, and administered by, the Department of Public Works and Highways (DPWH) based on the work program submitted by the Department of Education (DepEd). The allocation for the program is apportioned in accordance to Section 4(b) of R.A. No. 7880 otherwise known as "Fair and Equitable Access to Education Act", as follows: (i) fifty percent (50%) to be allocated pro-rata according to each legislative district's student population in relation to the total student population of the country; (ii) forty percent (40%) to be allocated only among those legislative districts with classroom shortages, pro-rata to the total classroom shortage of the country as determined by the DepEd; and (iii) ten percent (10%) to be allocated in accordance with the policy considerations as may be determined by the DepEd, with calamity stricken areas given priority.