The CY 2024 Budget
2024 Local Expenditure Program
| Particulars | Amount (Php) |
|---|---|
| Personal Services | 846,331,366.43 |
| Maintenance and Other Operating Expenses | 653,031,166.21 |
| Capital Outlay | 63,894,650.00 |
| SUB TOTAL | |
| 20% Development Fund | 425,499,759.60 |
| 5% Calamity Fund | 125,624,939.90 |
| 5% GAD Fund | 113,624,939.90 |
| 1% Senior Citizen / Person with Disability | 22,724,987.98 |
| 1% PCPC Fund | 21,274,987.98 |
| Barangay Aid (164 Brgys @ ₱3,000.00) | 492,000.00 |
| SUB TOTAL | |
| GRAND TOTAL | 2,272,498,798.00 |
| Description | Sangguniang Panlalawigan Approved | DBM Review | Amount (Php) |
|---|---|---|---|
| Supplemental Budget No. 1 | March 19, 2024 | May 29, 2024 | 114,315,000.00 |
| Supplemental Budget No. 2 | May 28, 2024 | July 12, 2024 | 177,642,585.33 |
| Supplemental Budget No. 3 | September 3, 2024 | November 7, 2024 | 101,270,083.47 |
| Supplemental Budget No. 4 | September 11, 2024 | November 7, 2024 | 172,258,579.87 |
| Supplemental Budget No. 5 | November 26, 2024 | February 14, 2025 | 104,373,206.35 |
| TOTAL | 669,859,455.02 | ||
FY 2024 Governance and Priorities
The Provincial Government of Occidental Mindoro has effectively allocated resources to deliver high-quality services to its constituents. Through strategic selection of sustainable Programs, Projects, and Activities (PPAs), the province has maximized the impact of its budget while fostering transparency and accountability. The administration continues to strengthen partnerships with Civil Society Organizations (CSOs) and empower citizens in planning and implementation of various programs under Governor Eduardo B. Gadiano. The province has been recognized as a Good Financial Housekeeping Passer by DILG since 2019 for maintaining Unqualified COA Audit Opinions and complying with the Full Disclosure Policy.General Objectives for FY 2024
- Provide more economic activities and support infrastructure development projects for sustained growth.
- Implement agricultural and fishery intensification programs for stable food supply.
- Intensify environmental protection, climate change adaptation, mitigation, disaster preparedness, and resiliency.
- Provide health, social, and education services for equitable economic growth.
- Achieve efficiency and effectiveness in the delivery of services.
- Enact and amend landmark legislations timely.
- Empower men, women, and children at the grassroots level.
- Strengthen barangay empowerment, transparency, and accountability.
- Uphold just and lasting peace and the rule of law.
Flagship Programs for FY 2024
- KABALALAY PROGRAM: Holistic rural development to improve quality of life, especially for marginalized sectors.
- BALIK-SIGLA PROGRAMS: Economic rehabilitation from COVID-19 and natural disasters.
- SERBISYONG GANADO PROGRAM: Services promoting societal inclusivity, economic growth, and lasting peace.
2024 Budget Priorities
- Economic Recovery through Balik-Sigla Agrikultura and Balik-Sigla Paghahayupan; improvement of veterinary services, prevention and control of animal diseases.
- Investments to capitalize on the province’s African Swine Fever (ASF)-Free Status.
- Improvement of Tourism Services and development of the province’s tourism potential guided by the Tourism Master Plan of Occidental Mindoro.
- Social services for impoverished constituents.
- Upgrading manpower and facilities in Provincial, District, and Community Hospitals (Public Health Sector).
- Capacity building for Disaster Response and Climate Change Mitigation.
- Provincial Roads Improvement.
- Stimulating GPDP through SME investments in manufacturing, processing, and marketing industries.
- Institutional Development through transparent and accountable fiscal management.
- Improvement of school facilities.
- Conducting Ugnayan sa Barangay, Serbisyo Caravans, and Immersions; identifying interventions under Executive Order 70.
- Control of COVID-19 and other communicable diseases via vaccination, border controls, capacity development, and IEC campaigns.
- Institutionalization of Gender and Development through strengthening GFPS-Execom, TWG, and Monitoring and Evaluation Team (MET).
- Adoption of HGDG for identification and prioritization of PPAs.
- Prioritization of investment in Reproductive Health Care.
- Women’s participation in governance.
Fiscal Targets and Policies — FY 2024
For Fiscal Year (FY) 2024, the National Tax Allotment (NTA) share of the Provincial Government of Occidental Mindoro amounted to Php 2,127,498,798.00, representing 93.62% of the province’s total income. To establish a more realistic and attainable income projection, the government based its estimates on the average actual collections from the three preceding years, resulting in a significant decrease from the previous year’s amount. A total of Php 145,000,000.00 was projected to be derived from the collection of Tax and Non-Tax Revenue, including Real Property Taxes, Business Taxes, and Service User Charges as major sources. Details of revenue sources are presented in Table 1 and Exhibit.
Fiscal Policies and Measures — FY 2024
The Provincial Government of Occidental Mindoro recognized that the efficient and successful collection of projected revenues was vital to supporting and implementing its budget. This ensured that programs and projects were sufficiently funded.
A. Increased Efficiency in Collection from Local Revenue Sources
- Coordination of the Provincial Treasurer with various income centers (Hospitals, PEPO, PEO, OPA, PVET, ENRO, Tourism Office, etc.) in identifying ways and means to increase revenues.
- Study of possible ways to enforce an increase in the collection of Real Property Taxes, including Writ of Levy and Auction of Delinquent Properties.
- Use of all legal means to enhance the collection of local revenues.
- Coordination with National Government Agencies for the collection of possible shares in the collection of national wealth and other programs of the Government.
- Income to be derived from the River Restoration Project in the province.
B. Disbursement Reforms
- Shift from an Obligation-Based Budgeting to an Annual Cash-Based Appropriation.
- Spending based on the Departments’ stated Major Final Outputs (MFOs) and Work and Financial Plan (WFP).
- Updating of existing internal controls on disbursement of funds, especially in compliance with RA 9184.
- Strict implementation of the allotment system.
- Effective manpower complement through an efficient personnel hiring plan, including the hiring of Job Orders, Contracts of Services, etc.
- Issuance of Executive Order No. 24 dated April 20, 2023 — “An Order Prescribing the Omnibus Guidelines on the Various Transactions of the Provincial Government of Occidental Mindoro and for Other Purposes.”
Expenditure Program
The Provincial Government of Occidental Mindoro remained committed to pursuing its aspiration and vision for the province through the implementation of significant programs, projects, and activities. These initiatives were funded under limited resources in accordance with the guidelines prescribed in DBM Local Budget Memorandum No. 87, dated June 9, 2023. The government also ensured that every centavo allocated by the province was effectively translated into basic services.
Distribution by Sector of Services
General Administrative / Public Services
The first major share of the budget goes to this sector with an allocation of PhP 703,838,647.43 or 45.02% of the total budget. It covers expenditures from services necessary to the operation of the agency, including executive and legislative services, financial and fiscal services, planning, and other general centralized services. Considering the power supply crisis and inflation rates, an increase in operational expenses was implemented to ensure continuous service delivery. Preparatory activities related to renewable technologies, as provided in the Republic Act No. 11285 or the Energy Efficiency and Conservation Act, were also prioritized.
Social Services
The second biggest share, amounting to PhP 602,728,985.58 or 38.56% of the total appropriations, is for social services. This allocation addresses the needs of less fortunate families, assists distressed and displaced individuals, cares for the aged and persons with disabilities, supports gender and development programs, ensures the welfare and protection of children, and funds health care programs.
Key projects include improvements in health services in preparation for the full implementation of the Republic Act No. 11223 of 2019 or the Universal Health Care Act, land banking to increase bed capacity of San Jose District Hospital, construction of a Sports Arena for athletes and future Palarong Pambansa events, building a museum to preserve and promote the province’s culture and arts, and relocation of the Provincial Equipment Pool Office (PEPO) Motorpool.
Economic Services
This sector ranks third with an allocation of PhP 205,618,005.20 or 13.15% of the budget. It funds economic infrastructure projects such as road networks, piers, flood control systems, post-harvest facilities, livelihood programs, and other public infrastructures. It also covers environmental management and protection projects, repair and maintenance of government structures, facilities, machinery, equipment, and capital expenditures, as well as funding for frontline offices implementing these programs.
Other Purpose Services
The remaining 3.27% of the budget, amounting to PhP 51,071,544.43, is allocated for disaster preparedness, response, prevention, mitigation, rehabilitation, and recovery programs. It also supports Programs, Projects, and Activities (PPAs) on environmental protection, conservation, and climate change adaptation to enhance the province’s resiliency.
Distribution by Major Expense Class
The Provincial Government of Occidental Mindoro recognized that achieving efficient and effective operations required improving the ratio of its overhead costs to the cost of production and service delivery.
Thus, it deemed it essential to present, through Exhibit 3, the direct cost of public goods and services produced and delivered in relation to their associated costs.
| Major Expense Class | Amount (Php) | Percentage of Total Budget |
|---|---|---|
| Personal Services | 846,331,366.43 | 37.25% |
| Maintenance and Other Operating Expenses | 653,031,166.21 | 28.74% |
| Capital Outlay | 63,894,650.00 | 2.81% |
| Development Fund / Special Purpose Funds | 425,499,759.60 | 18.71% |
| Other Purpose Expenditures | 283,742,856.76 | 12.49% |
| Total | 2,272,498,798.00 | 100% |
Distribution by Major Expense Class
Personal Services
An allocation of Php 846,331,366.43 or 37.24% of the total annual general fund budget has been provided under Personal Services (PS). The said amount represents the summation of the expenditures for PS covering the salaries and wages, benefits, privileges, allowances, and other benefits of permanent, elected, and co-terminus personnel. Also included in this budget is the lumpsum appropriation for reorganization/re-engineering of the organizational structure.
Maintenance and Other Operating Expenses
To respond to the needs of various offices and sections for effective performance of its basic mandate and operations, an amount of Php 653,031,166.21, representing 28.74% of the total budget, has been provided to enable them to achieve their specific goals and targets.
Capital Outlay
An amount of Php 63,894,650.00 or 2.81% of the total budget has been allocated for economic services, inclusive of infrastructure projects, environmental management and protection, health, social and general public services, as well as the procurement of equipment for office, information and communication technology, medical, musical instruments, watercraft, motor vehicles, other types of machinery, furniture, and fixtures.