GENERAL PROVISIONS

RECEIPTS AND INCOME:

SECTION 1. Taxes. All taxes, fees and charges collected by the city shall accrue
exclusively to the city government of Digos, except on Real Property Tax wherein 30%
goes to the barangay and taxes on Sand and Gravel, quary and other quary products
wherein 30% accrues to the province and 40% to the barangay where it was extracted.

SECTION 2. Fees and Other Charges. Aside from local taxes, the city
government derives its income from fees and charges are – Mayor’s permit, Permit fees
under the Building Code, motorized tricycle operator’s permit, House and Business
plates, traffic violation, secretary’s fees and others.

SECTION 3. Economic Enterprises. The local government maintain a special

account in the General Fund for the operation of its economic enterprises. Profits or
income derived from the such operation, after deduction of the cost of improvement,
repair and other related expenses, shall first be applied for the return of the advances or
loans made therefore, any excess shall form part of the general fund of this city.

SECTION 4. The City Treasurer maintains depository accounts in the name of

the City Government with Philippine National Bank, Land Bank of the Philippines and
Development Bank of the Philippines, which are all government-owned and located in
this locality.

SECTION 5. Officers of the city government authorized to receive and collect

monies arising from taxes, revenue, or receipts of any kind remits the full amount
received and collected to the city treasury which shall be credited to the particular,
accounts to which the monies in question properly belong.

SECTION 6. Monies collected in behalf of the national treasury such as Fire

Safety Inspection fees are remitted to the National Treasury every end of the month.

EXPENDITURES:

SECTION 7. RESTRICTION ON THE USE OF GOVERNMENT FUNDS. No

government funds shall be utilized for the following:

7.1 To provide fuel, parts, repair and maintenance to any government

vehicle which is not permanently marked “For Official Use Only”
with the name or logo of the city, nor otherwise properly identified
as a government vehicle; Provided that in case of demonstrations,
welga ng 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
provide transport for free to the commuters on a round-the-clock
basis;

7.2 To pay honoraria, allowances or other forms of compensation to

any government officials or employees, except those specifically
authorized by law; and

7.3 To be invested in non-government securities, money market

placement and similar investments or deposited in private banking
institutions.

Approved by:

JOSEF F. CAGAS
City Mayor
SECTION 8. The transportation allowance herein authorized shall not be granted
to officials who are assigned a government vehicle or use of government motor
transportation. Unless otherwise provided by law, no amount appropriated in this
Appropriation Ordinance (AO) shall be used to pay for representation or transportation
allowance whether; commutable or reimbursable, which exceed the rates authorized
under this section; Provided said rates shall be adjusted to conform with the new rate
upon issuance of the pertinent guidelines on the matter by the Department of Budget and
Management.

SECTION 9. Funding of Personnel Benefits. The personnel costs of government

officials and employees such as: salaries, step increments, vacation and sick leave,
retirement and life insurance premiums, Pag-IBIG premiums, ECC premiums, training
and seminar expenses, all kinds of allowances, whether commutable or reimbursement, in
cash or kind and other personnel benefits and privileges authorized by law shall be
charged against the corresponding appropriation of the office which their basic salaries
are drawn.

SECTION 10. Uniform/Clothing Allowance. The appropriation herein provided

for each department or office maybe used for uniform/clothing allowance of employees at
not more than P 6,000.00 each per annum which may be given in kind, subject to the
discretion of the City Mayor. Said rate shall be adjusted to conform with the new rate
upon issuance of the pertinent guidelines on the matter by the Department of Budget and
Management.

SECTION 11. Year-End Bonus and Cash Gift. Payment of benefits to cover the
year-end bonus and cash gift provided under RA No. 6686 as amended by RA No. 8441
shall be released to its government officials and employees, subject to the provisions of
Budget Circular No. 2016-4 dated April 28, 2016 of the Department of Budget and
Management.

SECTION 12. Entitlement to Personnel Economic Relief Allowance (PERA). The

allowance shall be granted to all appointed government personnel occupying itemized
plantilla positions at P2,000.00 per month.

SECTION 13. Overtime Pay. Offices rendering seasonal overtime services may
be allowed to provide appropriation for overtime pay in accordance with the rate
authorized under Budget Circular No. 10 dated March 29, 1996.

SECTION 14. Representation Allowance and Transportation Allowance. The

following officials are granted monthly commutable Representation Allowance (RA) and
Transportation Allowance (TA) payable from the programmed appropriations provided
for their respective offices not exceeding the rates indicated below which shall apply to
each type of allowance.

City Mayor - P 9,500.00

City Vice-Mayor - 8,550.00
Sangguniang Panlungsod Members - 7,125.00
Department Heads - 7,125.00
Assistant Department Heads - 4,750.00

Approved by:

JOSEF F. CAGAS
City Mayor
The above-mentioned rates shall be adjusted upon the issuance of the Department of
Budget and Management of a guideline on the new rates for the said allowances.

The transportation allowance herein authorized shall NOT be granted to officials who are
assigned a government vehicle or use of a motor transportation.

Officials who are granted with transportation allowance are not entitled in the
Maintenance and Other Operating Expenses of their respective offices expenses for
Gasoline, Oil and Lubricants and Repair/Maintenance of Government Vehicles.

SECTION 15. Magna Carta Benefits of Public Health Workers. All Public Health
Workers shall be granted the following Magna Carta Benefits provided under R.A. No.
7305 consistent with DBM-DOH Joint Circular No. 1, series of 2012 and DBM-DOH
Joint Circular No. 1 series of 2016 as amended, to wit:

Salary Grade Hazard Pay (% of Monthly Basic

Salary
19 below 25%
20 15%
21 13%
22 12%
23 11%
24-25 10%
26 9%
27 8%
28 7%
29-30 6%
31 5%

SECTION 16. Personnel Liability on Payment of Unauthorized Personal Services

Costs. No official or employee shall be paid any unauthorized personal services benefits
against the appropriations in this Act.

The payment of any unauthorized personal services benefits in violation of this Section is
null and void. The erring officials and employees shall be subject to disciplinary action
under the provisions of Section 43, Chapter 5 and Section 80, Chapter 7 of Book VI, EO
No. 292 and to appropriate criminal charges under existing penal laws.

SECTION 17. SUBMISSION OF QUARTERLY REPORTS. Within thirty (30)

days after the end of each quarter, each department/Office shall submit a quarterly report
to the Committee on Appropriations of the Sangguniang Panlungsod copy furnished the
City Mayor, City Vice-Mayor, Chairman of the Committee on Appropriations and City
Budget Officer.

Likewise, the City Accountant shall submit to the Committee on Appropriations of the
Sangguniang Panglungsod, City Mayor, City Vice-Mayor, Chairman of the Committee
on Appropriations and City Budget Officer report on release made from lumpsum
appropriations, continuing appropriations and as applicable, the unreleased balances of
each appropriation.

Approved by:

JOSEF F. CAGAS
City Mayor
SECTION 18. EXPENDITURE COMPONENTS. Except by the act of the
Sangguniang Panlungsod, no change or modification shall be made in the Expenditures
items authorized in this Appropriation Ordinance unless in cases of augmentation from
savings in appropriations as authorized under Section 336 of the Local Government code
of 1991 and Articles 454(b) of the Rules and Regulations Implementing the Local
Government code of 1991.

SECTION 19. “Use of Savings”. No Ordinance shall be passed authorizing any

transfer of appropriations from one item to another. However, the City Mayor or the
Vice-Mayor of the Sanggunian concerned may, by an ordinance and/or resolution be
authorized to augment any item in this appropriation ordinance for offices under the
executive and legislative branches of respective offices, provided however, that transfer
under the personal services should be restricted so as not to impair regular benefits of
incumbents.”

Approved by:

JOSEF F. CAGAS
City Mayor