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LOCAL REVENUE

GENERATION
Session Topics
1. Local Tax Administration
2. Taxing Powers and Revenue Sources of LGUs
3. Citizens’ Engagement in Revenue Generation / Tax
Administration
4. Analysis of LGU Revenue Performance
Ø From birth to death, fees are collected, i.e. Birth and Death
Certificates! And they even have validity dates!

Ø Tax is included in almost everything


you eat, drink, when you travel, use
electricity or candle, water, own a
real property, etc. – basically in
everything as one lives
Ø Even after death, there’s estate tax!
Revenue Generation

• All aspects of local taxation


• Loan and its management
• Operation of public enterprise
• Revenue enhancement measures
•Revenue planning, forecasting &
accounting
Session 1

Local Tax Administration


Local Tax Administration

Ø the local government functions of


• formulation
• implementation and
• evaluation of local tax laws
Legal Basis of Local Taxation

Ø 1987 Philippine Constitution, Article X,


Section 5

Ø Local Government Code of 1991 (RA 7160)


Section 129. Power to Create Sources of
Revenue.
Local Taxing Authority
• The power to impose a tax, fee, or charge or to generate revenue
shall be exercised by the sanggunian of the local government unit
concerned through an appropriate tax ordinance (Sec. 132, RA 7160)
Local Taxing Authority
Not just one time
• Adjustment of tax rates allowed once
every five (5) years, but in no case shall
such adjustment exceed ten percent
(10%) (Sec. 191, RA 7160)

• General revision of assessments and


property classification, including
improvements thereon (Sec. 219, RA 7160)
Fundamental Principles in Local
Taxation
1. Taxation shall be uniform in each local government unit
2. Taxes, fees, charges and other impositions shall:
a. Be equitable and based as far as practicable on the
taxpayer’s ability to pay
b. Be levied and collected only for public purposes
c. Not be unjust, excessive, oppressive, or confiscatory
d. Not be contrary to law, public policy national economic
policy, or in restraint of trade

Section 130. RA 7160,


LGC of 1991
Fundamental Principles in Local Taxation
3. The collection of local taxes, fees, charges and other
impositions shall in no case be left to any private person;
4. The revenue collected shall inure solely to the benefit of, and be
subject to disposition by the local government unit levying the
tax, fee, charge or other imposition unless otherwise specifically
provided herein
5. Each local government unit shall, as far as practicable, evolve a
progressive system of taxation

Section 130. RA 7160


LGC of 1991
Session 2

Taxing Powers and LGU


Sources of Revenues
Sources of LGU Revenues /
Receipts / Income

Ø Local / Internal Sources

Ø External Sources

Ø Loans and Borrowings


Taxing Powers / Internal Sources of LGU
Revenues
PROVINCE CITIES MUNICIPALITIES BARANGAYS
• Real • Real Property Tax(for chartered &
Property Tax non-component cities)
• Tax on Business • Taxes on Stores or
• Fees for Sealing and Licensing of Weights and Retailers
Measures • Service fees and
• Fishery Rentals, Fees and Charges charges
• Community Tax • Barangay Clearance
• Tax on Transfer of Real Property Qwnership
• Franchise Tax
• Amusement Tax
• Professional Tax
• Tax on Sand, Gravel & Other Quarry Resources
• Tax on Business of Printing and Publication
• Annual Fixed Tax on Every Delivery Truck or Van
Common Revenue Raising Powers
•Service Fees and Charges
•Public Utility Charges
•Toll Fees or Charges
•Income from Local Enterprises
Local / Internal Sources
1. Tax revenues

2. Non-tax revenues

3. Fees and charges

4. Income of local enterprises


Local Tax & Non-Tax Revenues
Local Taxes: Other Fees & Charges/ Service
• Real property tax (RPT) income
• Business tax – Mayor’s • Clearance & certification fees
permit • Garbage fees
• Community tax certificate • Inspection fees
(CTC) a.k.a. Cedula • Toll & terminal fees
• Franchise tax Income of Local
• Occupation tax Enterprises/Business
Non-tax Revenues/ Permits Income:
and Licenses • Income from markets,
• Fees on weights and slaughterhouses, etc.
measures • Rent income
• Motor vehicle user’s charge • Tuition fees
• Permit fees • Sales revenue
• Registration fees
External Sources
1. Share from National Tax Collection (IRA)
2. Share from GOCCs (PAGCOR & PCSO)
3. Other Share from National Tax Collection
a. Share from Ecozone
b. Share from EVAT
c. Share from National Wealth
4. Extraordinary receipts
a. Grants & Donations
b. Other Subsidy Income
External Sources
5. Inter-Local Transfers
a.Subsidy from LGUS
b.Subsidy from Other Funds
6. Capital/Investment Receipts
a. Gain on Sale of Assets
b. Gain on Investments
7. National Government Agencies
a. Regular PPAs
b. Bottom-up-Budgeting (BuB) / Assistance to
Municipalities and Cities
The Internal Revenue Allotment (IRA)
• Section 6, 1987 Philippine
Constitution. Local government units
shall have a just share, as determined by
law, in the national taxes which shall be
automatically released to them.

• Represents forty per cent (40%) of the


total NIRT collection of the 3rd year
preceding the current year (Sec. 284, RA
7160)
National Internal Revenue Taxes
(NIRT)
• Income tax
• Estate tax and donor’s tax
• Value-added tax (VAT)
• Other percentage taxes
• Taxes imposed by special laws, such
as travel tax
Do you pay income tax, one of the biggest
sources of IRA?

If yes, then you have contributed to


the construction of the Makati
Parking Building!!!
DILG MC 2010-83, as
amended by MC 2012-141

A. Budget Reports C. Special Purpose Fund


1. Annual Budget Reports
2. Statement of Debt Service
3. Statement of Receipts and 10. Special Education Fund (SEF)
Expenditures Income and Expenditures
4. Quarterly Statement of Cash Flow Estimates
11. Report of SEF Utilization
12. Annual Gender and
B. Procurement Reports Development (GAD)
Accomplishment Report
5. Annual Procurement Plan or
Procurement List 13. Trust Fund (PDAF) Utilization
6. Items to Bid 14. 20% Component of the IRA
Utilization
7. Bid Results on Civil Works, Goods and
Services, and Consulting Services 15. Report of Local Disaster Risk
Reduction and Management
8. Abstract of Bids as Calculated
9. Supplemental Procurement Plan, if any Fund (LDRRMF) Utilization
Sources of Data to Analyze LGU
Revenue Performance

• Statement of Receipts and Expenditures (SRE) from the


website of the Bureau of Local Government Finance (BLGF),
Department of Finance) www.blgf.gov.ph
CEBU CITY
Statement of Receipts and Expenditures, CY 2016
Source: Bureau of Local Government Finance (http://www.blgf.gov.ph#)

TOTAL
TOTAL CURRENT
TOTAL LOCAL EXTERNAL OPERATING
SOURCES SOURCES INCOME

2,981,594,732 5,013,455,600 7,995,050,332


CEBU CITY
Statement of Receipts and Expenditures, CY 2016
Source: Bureau of Local Government Finance (http://www.blgf.gov.ph#)
Local Sources External Sources Total

Types of Revenue Source 2,981,594,732 5,013,455,600 7,995,050,332


37.3% 62.7% 100%
Local Sources
Tax Revenues 2,138,569,509
71.7% 26.7%
Non-tax Revenues 843,025,224
28.3% 10.5%
External Sources
Internal Revenue Allotment 1,526,355,199
30.45% 19.1%
Other Shares from National Tax 189,570,679
3.78% 2.37%
Collections
Inter-Local Transfers
Extraordinary
Receipts/Grants/Donations/Aids 3,295,297,214
65.7% 41.2%
CEBU CITY
Statement of Receipts and Expenditures, CY 2016
Source: Bureau of Local Government Finance (http://www.blgf.gov.ph#)
TOTAL SOURCES 7,995,050,332 100%

37.3% of total
2,981,594,732
Local Sources revenue source
Tax Revenues 2,138,569,509 100%
Real Property Tax 702,596,276 32.9%
Tax on Business 1,265,838,424 59.2%
Other Taxes 170,134,808 8.0%
Non-Tax Revenues 843,025,224 100%
Regulatory Fees (Permits and
Licenses) 221,137,957 26.2%
Service/User Charges (Service
Income) 266,221,245 31.6%
Receipts from Economic
Enterprises (Business Income) 67,150,741 8.0%
Other Receipts (Other General
Income) 288,515,281 34.2%
MANDAUE CITY
Statement of Receipts and Expenditures, CY 2016
Source: Bureau of Local Government Finance (http://www.blgf.gov.ph#)

TOTAL
TOTAL CURRENT
TOTAL LOCAL EXTERNAL OPERATING
SOURCES SOURCES INCOME

1,101,688,090 641,180,079 1,742,868,169


MANDAUE CITY
Statement of Receipts and Expenditures, CY 2016
Source: Bureau of Local Government Finance (http://www.blgf.gov.ph#)
Local Sources External Sources Total

Types of Revenue Source 1,101,688,090 641,180,079 1,742,868,169


63.2% 36.8% 100%
Local Sources
Tax Revenues 862,481,988
78% 49.5%
Non-tax Revenues 239,206,102
22% 13.7%
External Sources
Internal Revenue Allotment 618,485,388
96.46% 35.49%
Other Shares from National Tax 8,540,412
1.33% 0.49%
Collections
Inter-Local Transfers 14,154,279
Extraordinary
Receipts/Grants/Donations/Aids
2.21% 0.81%
MANDAUE CITY
Statement of Receipts and Expenditures, CY 2016
Source: Bureau of Local Government Finance (http://www.blgf.gov.ph#)
TOTAL SOURCES 1,742,868,169 100%

63.2% of total
2,981,594,732
Local Sources revenue source
Tax Revenues 862,481,988 100%
Real Property Tax 254,798,011 29.5%
Tax on Business 541,633,233 62.8%
Other Taxes 66,050,744 7.7%
Non-Tax Revenues 239,206,102 100%
Regulatory Fees (Permits and
Licenses) 78,227,414 32.7%
Service/User Charges (Service
Income) 53,279,076 22.3%
Receipts from Economic
Enterprises (Business Income) 93,957,505 39.3%
Other Receipts (Other General
Income) 13,742,108 5.7%
CEBU PROVINCE
Statement of Receipts and Expenditures, CY 2016
Source: Bureau of Local Government Finance (http://www.blgf.gov.ph#)

TOTAL
TOTAL CURRENT
TOTAL LOCAL EXTERNAL OPERATING
SOURCES SOURCES INCOME

661,695,959 2,598,592,680 3,260,288,639


CEBU PROVINCE
Statement of Receipts and Expenditures, CY 2016
Source: Bureau of Local Government Finance (http://www.blgf.gov.ph#)
Local Sources External Sources Total

Types of Revenue Source 661,695,959 2,598,592,680 3,260,288,639


20.3% 79.7% 100%
Local Sources
Tax Revenues 263,235,818
40% 8.1%
Non-tax Revenues 398,460,141
60% 12.2%
External Sources
Internal Revenue Allotment 2,524,197,213
97.14% 77.42%
Other Shares from National Tax 6,525,021
0.25% 0.20%
Collections
Inter-Local Transfers
Extraordinary
Receipts/Grants/Donations/Aids 57,870,446
2.6% 2.1%
CEBU PROVINCE
Statement of Receipts and Expenditures, CY 2016
Source: Bureau of Local Government Finance (http://www.blgf.gov.ph#)
TOTAL SOURCES 3,260,288,639 100%

20.3% of total
Local Sources 661,695,959 revenue source
Tax Revenues 263,235,818 100%
Real Property Tax 174,097,561 66.1%
Tax on Business 59,159,020 22.5%
Other Taxes 29,979,237 11.4%
Non-Tax Revenues 398,460,141 100%
Regulatory Fees (Permits and
Licenses) 11,809,183 3.0%
Service/User Charges (Service
Income) 262,609,091 65.9%
Receipts from Economic
Enterprises (Business Income) 91,642,476 23.0%
Other Receipts (Other General
Income) 32,399,392 8.1%
DUMAGUETE CITY
Statement of Receipts and Expenditures, CY 2016
Source: Bureau of Local Government Finance (http://www.blgf.gov.ph#)

TOTAL
TOTAL CURRENT
TOTAL LOCAL EXTERNAL OPERATING
SOURCES SOURCES INCOME

293,464,922 374,880,108 668,345,030


DUMAGUETE CITY
Statement of Receipts and Expenditures, CY 2016
Source: Bureau of Local Government Finance (http://www.blgf.gov.ph#)
Local Sources External Sources Total

Types of Revenue Source 293,464,922 374,880,108 668,345,030


43.9% 56.1% 100%
Local Sources
Tax Revenues 216,361,732
74% 2.8%
Non-tax Revenues 77,103,190
26% 11.5%
External Sources
Internal Revenue Allotment 348,443,404
92.95% 52.14%
Other Shares from National Tax 18,817,904
5.02% 2.82%
Collections
Inter-Local Transfers
Extraordinary
Receipts/Grants/Donations/Aids 7,618,800
2.03% 1.14%
DUMAGUETE CITY
Statement of Receipts and Expenditures, CY 2016
Source: Bureau of Local Government Finance (http://www.blgf.gov.ph#)

TOTAL SOURCES 668,345,030 100%

43.9% of total
293,464,922
Local Sources revenue source
Tax Revenues 216,361,732 100%
Real Property Tax 49,898,113 23.1%
Tax on Business 146,705,654 67.8%
Other Taxes 19,757,966 9.1%
Non-Tax Revenues 77,103,190 100%
Regulatory Fees (Permits and
Licenses) 34,672,368 45.0%
Service/User Charges (Service
Income) 7,614,069 9.9%
Receipts from Economic
Enterprises (Business Income) 30,266,202 39.3%
Other Receipts (Other General
Income) 4,550,551 5.9%
PROVINCE OF NEGROS ORIENTAL
Statement of Receipts and Expenditures, CY 2016
Source: Bureau of Local Government Finance (http://www.blgf.gov.ph#)

TOTAL
TOTAL CURRENT
TOTAL LOCAL EXTERNAL OPERATING
SOURCES SOURCES INCOME

311,664,165 1,641,593,889 1,953,258,054


PROVINCE OF NEGROS ORIENTAL
Statement of Receipts and Expenditures, CY 2016
Source: Bureau of Local Government Finance (http://www.blgf.gov.ph#)
Local Sources External Sources Total

Types of Revenue Source 311,664,165 1,641,593,889 1,953,258,054


16.0% 84.0% 100%
Local Sources
Tax Revenues 53,824,486
17% 2.8%
Non-tax Revenues 257,839,578
83% 13.2%
External Sources
Internal Revenue Allotment 1,634,923,191
99.59% 83.70%
Other Shares from National Tax 6,670,698
0.41% 0.34%
Collections
Inter-Local Transfers
Extraordinary
Receipts/Grants/Donations/Aids
0.00% 0.00%
PROVINCE OF NEGROS ORIENTAL
Statement of Receipts and Expenditures, CY 2016
Source: Bureau of Local Government Finance (http://www.blgf.gov.ph#)

TOTAL SOURCES 668,345,030 100%

16% of total revenue


293,464,922
Local Sources source
Tax Revenues 216,361,732 100%
Real Property Tax 49,898,113 23.1%
Tax on Business 146,705,654 67.8%
Other Taxes 19,757,966 9.1%
Non-Tax Revenues 77,103,190 100%
Regulatory Fees (Permits and
Licenses) 34,672,368 45.0%
Service/User Charges (Service
Income) 7,614,069 9.9%
Receipts from Economic
Enterprises (Business Income) 30,266,202 39.3%
Other Receipts (Other General
Income) 4,550,551 5.9%
Sources of Data to Analyze LGU
Revenue Performance
• DBM website – General Appropriations Act
§ IRA
§ GPBP
§ School Building Program Fund
§ DRRM Fund
§ Statement of Receipts and Expenditures (also from the
website of the Bureau of Local Government Finance
(BLGF) of the Department of Finance)
• Income Statement (as audited by COA)
2017 IRA DISTRIBUTION * •Local Budget Memorandum (LBM) No. 74-A
dated September 9, 2016
www.dbm.gov.ph

Level of LGU No. of Share Determined Total IRA Shares % of


LGUs on the basis of Share
Sec. 285 RA 7160
(1991 LGC)

Provinces 81 1,399,252,718 113,339,470,178 23%

Cities 144 774,482,843 111,525,529,382 23%

Municipalities 1,478 112,272,182 165,938,284,264 34%

Sub-total 1,703 2,286,007,743 80%

Barangays 41,889 2,293,722 96,081,721,176 20%

Total 43,592 486,885,005,000 100%


Sources of Data to Analyze LGU
Revenue Performance

• COA website (www.coa.gov.ph)


§ Annual Audit Reports (AARs) and Audited Financial
Statements of LGUs, NGAs, GOCCs
§ ODA
CEBU CITY
Statement of Comparison of Budget and Actual Amounts, CY 2015-2016
Source: Annual Audit Report, Commission on Audit
PARTICULARS Percent Percent
(In Million Pesos) Cebu City - 2015 Distribution (%) Cebu City - 2016 Distribution (%)
LOCAL SOURCES, EXTERNAL SOURCES AND RECEIPTS
Basic Real Property
Tax 1,810.52 12.78% 1,723.90 25.59%
Taxes on Goods and
Services 1,600.00 11.3% 2,200.00 32.66%
Service Income 988.38 6.98% 711.35 10.56%
Other Income and
Receipts 160.01 1.13% 300.01 4.45%
Share from IRA 1,397.37 9.87% 1,535.38 22.79%
Share from Ecozone 105.00 0.74% 115.00 1.71%
Share from EVAT 12.25 0.09% -- 0.00%
Sale of Capital Assets 4,990.00 35.23% 150.00 2.23%
Receipts from
Borrowings 3,100.00 21.89% -- 0.0%
TOTAL (Estimate) 14,163.54 100.00% 6,735.64 100.00%
TOTAL (Actual) 7,082.14 5,723.22
MANDAUE CITY
Statement of Comparison of Budget and Actual Amounts, CY 2015-2016
Source: Annual Audit Report, Commission on Audit
PARTICULARS Mandaue City- Percent Mandaue City- Percent
(In Million Pesos) 2015 Distribution (%) 2016 Distribution (%)
LOCAL SOURCES, EXTERNAL SOURCES AND RECEIPTS
Basic Real Property Tax 603.006 20.93% 656.526 22.98%
Taxes on Goods and
Services 637.000 22.11% 703.000 24.61%
Other Taxes 38.000 1.32% 170.000 5.95%
Service Income 149.500 5.19% 158.500 5.55%
Business Income 131.000 4.55% 151.000 5.29%
Other Income and
Receipts 11.331 0.39% 11.817 0.41%
Share from IRA 452.499 15.70% 498.026 17.44%
Share from National
Wealth 1.500 0.05% 1.200 0.04%
Grants and Donations 5.000 0.17% 9.000 0.32%
Other Subsidy Income 252.846 8.77% 297.293 10.41%
Receipts from Borrowings 600.00 20.82% 200.00 7.00%
TOTAL (Estimate) 2,881.683 100.00% 2,856.362 100.00%
TOTAL (Actual) 1,638.585 1,789.116
CEBU PROVINCE
Statement of Comparison of Budget and Actual Amounts, CY 2015-2016
Source: Annual Audit Report, Commission on Audit
PARTICULARS Cebu Province- Percent Cebu Province- Percent
(In Million Pesos) 2015 Distribution (%) 2016 Distribution (%)
LOCAL SOURCES, EXTERNAL SOURCES AND RECEIPTS
Basic Real Property Tax 160.20 4.62% 170.02 5.25%
Taxes on Goods and
Services 17.899 0.52% 37.65 1.16%
Other Taxes 10.899 0.31% 8.60 0.27%
Service Income 24.67 0.71% 25.22 0.78%
Business Income 234.14 6.75% 246.57 7.61%
Other Income and
Receipts 364.11 10.49% 11.70 0.36%
Share from IRA 2,312.699 66.63% 2,524.197 77.92%
Share from GOCC (PCSO) 2.00 0.06% 2.00 0.06%
Share of National Wealth 2.00 0.06% 2.00 0.06%
Grants and Donations 211.49 6.53%
Sale of Capital Assets 144.00 4.15% -- 0.00%
Receipts from
Borrowings 198.35 5.71% -- 0.00%
TOTAL (Estimate) 3,470.97 100% 3,239.45 100%
TOTAL (Actual) 3,250.51 3,499.51
DUMAGUETE CITY
Statement of Comparison of Budget and Actual Amounts, CY 2015-2016
Source: Annual Audit Report, Commission on Audit
PARTICULARS Dumaguete City Percent Dumaguete City Percent
(In Million Pesos) - 2015 Distribution (%) - 2016 Distribution (%)
LOCAL SOURCES, EXTERNAL SOURCES AND RECEIPTS
Basic Real Property Tax 69.753 10.85% 53.192 7.26%
Taxes on Goods and
Services 133.790 20.81% 96.700 13.20%
Other Taxes 14.657 2.28% 19.300 2.63%
Service Income 42.514 6.61% 7.450 1.02%
Business Income 30.018 4.67% 32.225 4.40%
Other Income and
Receipts 3.107 0.48% 30.325 4.14%
Share from IRA 320.843 49.91% 350.000 47.77%
Share from Ecozone 11.300 1.76%
Share of National Wealth 0.015 0.002%
Grants and Donations 0.027 0.004%
Proceeds from Loan
Collections 16.779 2.61%
Surplus 143.416 19.58%
TOTAL (Estimate) 642.803 100.00% 732.608 100.00%
TOTAL (Actual) 606.929 825.167
PROVINCE OF NEGROS ORIENTAL
Statement of Comparison of Budget and Actual Amounts, CY 2015-2016
Source: Annual Audit Report, Commission on Audit

PARTICULARS Negros Oriental Percent Negros Oriental Percent


(In Million Pesos) - 2015 Distribution (%) - 2016 Distribution (%)
LOCAL SOURCES, EXTERNAL SOURCES AND RECEIPTS
Basic Real Property
Tax 52.570 2.91% 61.050 2.95%
Taxes on Goods and
Services 2.865 0.16% 1.866 0.09%
Other Taxes 2.100 0.12% 2.530 0.12%
Service Income 80.246 4.44% 105.178 5.08%
Business Income 162.317 8.97% 253.314 12.24%
Other Income and
Receipts 12.782 0.71% 10.500 0.51%
Share from IRA 1,496.410 82.71% 1,634.923 79.01%
TOTAL (Estimate) 1,809.290 100.00% 2,069.361 100.00%
TOTAL (Actual) 1,828.997 1,953.258
Sources of Data to Analyze LGU
Revenue Performance
• DILG’s Bureau of Local Government Supervision
(www.blgs.gov.ph) for the Local Governance Performance
System (LGPMS) Reports
§ LGU Profile
§ Statement of Local Governance Performance Summary
Report (e-SLGPR)
§ Financial Performance
Selected Revenue Performance Indicators
INDICATOR REMARKS
Amount of actual annual total From the Statement of receipts,
receipts nominal amounts for a 3 year
period: last year, current year
Growth Rate of Revenues and budget year
Total LGU Receipts per capita Total receipts divided by
population. Increasing ratio
indicates that total receipts
increase faster than the growth
of the population
Income From Local Sources as Indicator of LGU’s level of self-
a Percentage of Total Income sufficiency

Share of each local source to


total income – RPT, Business
Tax, etc
Source: BLGF
Selected Revenue Performance Indicators
INDICATOR REMARKS
IRA Share to Total Income Indicator of LGU’s dependence
on the IRA
Real Property Tax Determines RPT collection
Accomplishment Rate effort.
Amount of RPT Collected
divided by Amount of Projected
RPT collectible
Cost to Collect Revenues Determines local revenue
collection efficiency.

Source: BLGF
Multi-stakeholders Approach to
Revenue Generation
Planning and not manipulating, hence generate ideas from
stakeholders
• Academe
• Community
• Business
• Professional
• Faith-based
Academe
Ø not only those who have degrees or programs in
public management/administration but tie up with
business courses to assist in financial analysis
• Curriculum
• Extra-curricular - NSTP
• Panel discussion
• Role playing
• Social media
• Require students to attend public hearings
Community Members
• “Huntahan session” – half day chikahan / session
• Alamin natin lahat ng taxes
• Pamamahala sa buwis – proseso at mekanismo
• Ask all issues related to revenue generation
• 2 hours specific topics – like how to talk or write a letter to the
Treasurer to ask for documents
Thank you!
REFERENCES:

• RA 7160 and its Implementing Rules and Regulations, Local Government Code of 1991
• Briones, Leonor M. Fiscal and Monetary Policies as Constraints to Development. Introduction to
Public Administration in the Philippines: A Reader (pp. 554-567). Quezon City: National College
of Public Administration and Governance, University of the Philippines.
• Cruz-Sta. Rita, Magno, Galvez and Reyes-Cantos. “Towards an Informed Citizens’ Participation
in Local Governance: Sourcebook on Local Public Finance.” Social Watch Philippines, UNDP
and the Civil Service Commission. 2011
• Galvez, Leilani L. “20% Component of the IRA Utilization Report.” Powerpoint Presentation.
Philippines, December 2013
• “Readings on Participatory Budget Formulation” http://fdpp.blgs.gov.ph/uploads/templates/PBF-
1.pdf
• Bureau of Local Government Finance, Statement of Receipts and Expenditures, FY 2014 as
retrieved from www.blgf.gov.ph
• Commission on Audit, LGU Audit Reports, Tacloban, Leyte, FY 2013 as retrieved from
www.coa.gov.ph