Republika ng Pilipinas

t1amban~ang tlanga~i\.tJaanng tlatttbig(National Irrigation Administration)

Lungsod ng Quezon

~)~, RicE1 Eii!iI

OFFICE ADDRESS: NATIONAL GOVERNMENT CEN'fERK DELOS SANTOS AVENUEQUEZONCITY

MEMORANDUM CIRCULAR

TO THE SENIOR DEPUTY ADMINISTRATOR, ACTING DEPUTYADMINISTRATORS, DEPARTMENT jREGIONALjOPERA TIONSjPROJECTMANAGERS, DIVISION MANAGERS AND OTHERS CONCERNED

SUBJECT DEPARTMENT OF BUDGET AND MANAGEMENT'S GUIDELINES FORTHE IMPLEMENTATION AND MONITORING OF FY 2013 AND FY2014 GRASSROOTS PARTICIPATORY BUDGETING PROJECTS

===================================================================Attached here lth is National Budget Memorandum No. 121 dated 18 March 2014 fromthe Departme t f Budget and Management with the above-titled subject.

CLAROV.M RANANAdministrato r

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1REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF BUDGET AND MANAGEME TMALACANANG, MANILA

No. 121March· 18,2014

NATIONAL BUDGET MEMORANDUM

FOR

SUBJECT

Secretaries of Agriculture; Agrari.an Reform) Education.Energy, Environment and Natural Resources, Health, Interiorand Local Government, Labor and Employment, SocialWe:lfare and Development. Tourism, Trade and Industry, andDirector General of the Technical Education and SkillsDevelopment Authority, and the Administrator of theNational Electrification Administration. An City/MunicipalMayors and Members of the Sanggunian Panlunqsod/Bayan,and All Others Concerned

GUIDELINES FOR THE IMPLEMENTATION ANDMONITORING OF FY 2013 and FY 2014 GRASSROOTSPARTICIPATORY BUDGETING PROJECTS

1. STATEMENT OF POLICY

In pursuit of attaining the Philippine Development Plan's goal of inclusivegrowth and poverty reduction,and promoting good governance at the locatlevel, the Human Development and Poverty Reduction Cluster (HDPRC).through the Grassroots Budgeting Oversight Agencies, shall implement theGrassroots Participatory Budgeting Process (GPB), formerly called Bottom-upBudgeting, to ensure the implementation of priority poverty reduction projectsas identified at the city/municipal level through a participatory planning andbudgeting process.

2. PURPOSE

2.1 This circular provides the guidelines for the implementation and monitoringof GPB projects authorized under the following:

2.1.1 Unobligated allotments/unreleased appropriations under RepublicAct (RA) No. 10352 {General Appropriations Act for FY 2013), the

DBM BONCODtN HALl. GEN. SOLANO ST.. MALACAN/\NG, MANIU\. PHIUPPtNES 1500+6324901000! DBM.GOV.PII I BUDCiETNGBAYAN.COM

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validity of which has been extended by Congress Joint Resolution-Nb. 1 dated De-cehll5er Z6, 20l3.

2.1.2 2014 Appropriations under RA 10633 (GM for FY 2014)

3. DEFINITION OF TERMS

For purposes of this Circular, the following terms shall mean as:

3.1 Grassroots Participatory Budgeting (GPB) -formerly called Bottom-upBudgeting, it is an approach to preparing the budget proposal of agencies,taking into consideration the development needs of cities/municipalities asidentified in their respective local poverty reduction action plans that shallbe formulated with strong participation of basic sector organizations andother civil society organizations.

3.2 GPB Projects - projects identified through the GPB process

3.3 Local Poverty Reduction Action Plan (LPRAP) - the lGU plan whichcontains programs and projects collectively drawn through a participatory

. process by the lGU withCSOs and other stakeholders, and which willdirectly address the needs of the poor constituencies and the marqinalizedsectors in the city or municipality.

3.4 Local Poverty Reduction Action Team (lPRAX) - the group tospearhead the formulation and monitoring of the lPRAP.

3.4.1 Composition of the LPRAT under the Regular GPB PRocess:

Chairperson: Local Chief Executive (LeE)Co-Chairperson: A CSO representativeMembers:

Representatives from Government, to wit:• Sangguniang Panlungsod/Bayan Member who is the

Chairperson of the Committee on Apprdpriation;• Local government department heads such as the Planning

Officer, Budget Officer, Fishery and Agriculture Officer,Social Welfare and Development Officer, Health Officer,Community Environment and Natural Resources Officer(CENRO) and Public Employment Service Office (PESO)Manager; -

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~ Rep~esentatives of Nationai Government Agencies (NGAs)such -as the--DSWD Municipal Actlon Team Head, the o[u;City/Municipal Local Government Operations Officer, theSchool District Supervisor and Agrarian Reform Officer;

Representatives from CSOs (must be residents of the city ormunicipality), that may include but is not limited to the following:• Leaders from DSWO-assisted and recognized community

groups, such as Pantawid Pamilya Parent-Leaders and othercommunity volunteer groups;

et Leaders from DOH organized Community Health Teams:,. Leaders of the Parent-Teacher Associations;• Leader of CSOs accredited by LGUs;•• Leaders of CSOs accredited or recognized by any NGA;• Leaders of a women's group;•• Leaders of a basic sector organization;• Leaders of a basic sector organization recognized by NAPC;~ Leaders of other community or grassroots organizations;o In cities/municipalities where Indigenous Peoples comprise

over twenty-percent (20%) of the population, one of theelected representatives must come from the IP sector; and

A representative from a local business group or association

3.4.2 The lPRA T under the Enhanced GPB Process implemented inmunicipalities that have graduated from or are currentlyimplementing the KALAHI-CIOSS Program shall perform itsfunctions as the technical working group of the Enhanced LocalDevelopment Council (LOC).·The LPRAT shall be composed of thefollowing members:• '10 representatives from government agencies (may come

from members or observers of th'e Enhanced LOC);• 5 Barangay Development Council Vice-Chairpersons

selected through the KALAHI-CIDSSprogram; and•• 5 CSO representatives in the Enhanced lOC who are

elected during the CSO assembly

The LPRAT under the Regular or Enhanced Grassroots BudgetingProcess shall always be composed of an equal number ofgovernment (Including the LeE) and non-governmentrepresentatives, All CSO representatives should be residents of thecity/rnunicipality- The LPRAT should also be composed of at least

40% women.

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'''', ' -3.4.3 Elected off1cials."Ulelf ."immediate relatives (spouse, parent,

sibling, child), and LGU employees are ineligible to beelected/serve as CSO or business representatives.

3.5 National. Anti-Poverty Commission (NAPC) Provincial Focal Person -a CSO representative to the RPRAT elected by CSOs through theharnessing workshop conducted by NAPe.

3.6 Operating Units - refers to the agency units receiving Notice of CashAllocation (NCA) directly from D8M, mandated to carrying out specifiedsubstantive functions or directly implementing programs of a Departmentor an Agency, such asline bureausfteld units, Schools Division Officesand schools in the case of the Department of Education (Depfid).

3.1 Participating Agencies - refers to the twelve (12) NGAs, namely theDepartment of Agriculture (GA)., Department of Agrarian Reform (DAR),Depfid, Department of Energy (DOE), Department of Environment andNatural Resources (DENR), Department of Health (DOH), Department ofthe Interior and Local Government (OllG), Department of Labor andEmployment (DOLE), Department of Social Welfare and Development(DSWD), Department of Trade and Industry (DTI), Department of Tourism(DOT), Technical Education and Skills Development Authority (TESDA)and National Electrification Administration (NEA) through which funding forGrassroots Budgeting programs will be allocated.

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3.8 Public Financial Management Assessment - refers to tile diagnosticreview of a local government unit's existing structure, policies. systemsand procedures for generating and managing its financial resources. It isconducted to determine the extent to which the LGU is able to establishand operationalize an open and orderly Public Financial Management(PFM) system in the LGU using as criteria the critical dimensions of anopen and orderly PFM system provided under the PFM Assessment Too!for Local Government Units (PFMAT for LGUs) developed by theDepartment of Budget and Management (DBM).

3.9 Public Financial Management Improvement Plan ~ refers to the set ofprograms/projects/activities (PPAs) that will be undertaken by the LGU toaddress the areas in PFM that need to be further improved and/orsustained based on the assessment by the LGU of the different criticaldimensions of an open and orderly PFM system provided under thePFMAT fur LGUs.

3.10 Regional Poverty Reduction Action Teams (RPRATs) - the group that- shallprovldesupport andguldance-to-CGUs-furoughout the GPB process

and monitor the implementation of the GPB Projects, composed of thefollowing:

Chairperson :Vice-Chairpersons:

DILG Regional DirectorDBM Regional DirectorRepresentative from the NAPe Secretariat

Members:it Regional Directors of BFAR, OA, OAR, DENR, DOH, DEPED, DOLE,

DSWD, OTI, DOT, NIA. and TESDA• Representatives from DOE and NEA•• Regiona! Director of the National Economic and Development

Authority•• NAPe Provincial Focal Persons

,3.11 Seal of Good Housekeeping (SGH)- a tool used by the DllG toaggressively push the valuing of good governance essential in local publicadministration and development. It advances the primacy of performance,accountability, transparency and participation in local governance system.

4. GUIDELINES

4.1 Fund Release for GPB Projects

4.1.1 FY 2013 Projects• Funding for 2013 GPB projects has been extended by Congress

until December 31, 2014 through the House of Representativesand Senate of the Philippines Joint Resolution No. 1 datedDecember 26,2013.

1iI Participating agencies shall ensure that the 2013 GPB projectsshall be funded within the agency specific budgets.

4.1.2 FY .2014 Projects J

• Funding for the implementation of GPB Projects for FY 2014,except those under DOE, NEA, and DepEd- Basic EducationalFacilities Fund have been released through the GeneralAppropriations Act (GAA) to operating units of implementingagencies at the start of the fiscal year. This is in line with theGAA as budget release document policy, the new mechanismadopted starting FY 2014.

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., Funds for 2014 GPB Projects under DOE, NEA and DepEd-Btisic -Educau6n-arFaGilItiesFund wiU-5e-refeased throughSpecial Allotment Release Orders (SAROs).

4.2 Project Validation

4.2.1 Participating agencies shall review and validate the feasibility ofimplementing the identified 2013 and 2014 GPB Projects.

4.2.2 If a project is deemed not feasible for implementation aftervalidation of the concerned participating agency, the project may bereplaced with another project that can be implemented by the sameparticipating agency in the same city or municipality, subject toprovisions under item 4.3 hereof.

4.2.3 The DILG shall inform the LPRATs about their 2014 GPB projectsthat have been deemed not implementable by participatingagencies.

4.3 Project Replacement

4.3.1 Replacement of FY 2013 and FY 2014 GPB projects will only beallowed under any of the following conditions:o The project has been deemed not feasible for implementation by

the concerned particlpating agency'Cl The project is located in a city or municipality that was greatly

affected by Yolanda (as identified in Annex A), BanalEarthquake (as identified by the Region VU RPRAT), andZamboanga City.

ill The project has been funded/implemented through anotherfunding sourcets).

4.3.2 The LPRAT shall reconvene to identify replacement projects,subject to the following:,. Replacement projects should be implemented by the same

participating agency as the original project~'ll The LPRAT must coordinate with the concerned participating

agency to ensure that their replacement projects are feasible forimplementation.

• Replacement project should not exceed the total budget of theoriginal projectls which is/are subject for replacement perparticipating agency. -

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4.3.3 The LPRAT shall submit a resolution informing the concernedpartiCIpating ...agency of the repIacemenf ·projectfs they· haveidentified not later than April 30, 2014. This resolution must besigned by the LeE and the 3 CSO signatories of the LPRAP. andapproved by the Sanggunian through a Resolution. Participatingagencies shall no longer entertain requests for project replacementafter the set deadline.

4.3.4 If the realignment of funds is necessary for the implementation of areplacement project based on existing budgeting rulesl regulations,participating agencies shall submit to DBM a budget realignmentrequest letter, which identifies the specific projects to be replacedand the replacement projects for each concerned city/municipality.Requests for realignment of funds for 2013 and 2014 GPB projectsshall be submitted not later than June 30. 2014.

4.3.5 Participating Agencies shall inform the RPRA T of any replacementof projects.

4.4 Project Implementation

4.4.1 In view of technical requirements and program design, the followingprojects shall only be implemented by the concerned participatingagencies in collaboration with the LGUs:

41 Household electrification projects under DOE;!) Sitio electrification projects under NEA;• All projects under DepEd

4.4.2 GPB projects, except those mentioned in item 4.4.2 hereof, may beimplemented by LG\)s provided they meet the following eligibilitystandards, subject to the government procurement law, andbudgeting, accounting and .auditing rules and requlations:• Technical capabilities (Le. to implement the project) as

determined by the participating agency concerned;• Recipient of the SGH for FY 2012 Assessment;" Submission of the Public Financial Management Improvement

Plan (PFMIP) as certified by the DBM Regional Office;• Substantial progress on the PFMIP implementation covering the

assessment year 2012 as determined and certified by the DBMRegional Office (Only applicable if assessment has beenundertaken by the DBM Regional Office prior to the issuance ofthis guideline)

• No unliquidated funds to participating agency beyond thereglamentary period based on existing COA rules andregulations; and

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4.4.3

4.4.4

4.4.5

4.4.6

4.4.7

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& Sanggunian authorization to the LeE to enter into a MOA wlthtile partidpating agency in accordancewith Sec.22 (c) of theLocal Government COOR

The concerned participating agencies through their regional and/orprovincial offices shall coordinate with and assist LGUs incomplying with documentary and other requirements for projectimplementation.

LGUs whose records have been washed out by Typhoon Yolandamay be exempted by the DBM Regional Office from the PFMIPsubmission requirement subject to the request for exemption by theLGU and upon verification of the DBM Regional Office.

Due to the late implementation of the 2013 GPB Projects, theircompletion shall not yet be included as an eligibility requirement forLGU implementation of 2014 GPB projects. This amends relevantprovisions under DBM-DILG-DSWD~NAPC Joint MemorandumCircular #3, dated December 20, 2012.

If a city or municipal local government is ineligible to implement aGPB Project, the project may be implemented through theprovincial government under the following conditions:o The provincial government has the technical capability as

determined by the participating agency concerned;• The provincial government is a recipient of the SGH for FY 2012

Assessment;~ The provinctal government has no unliquidated funds to

participating agency beyond the regiamentary period based onexisting COA rules and regulations; and

• The city or municipal local government agrees to have theproject implemented by the provincial government; and

& Sangguniang Panlalawigan authorization to the LeE to enterinto a MOA with the participating agency in accordance withSec. 22 (c) of the Local Government Code.

If a GPB project, except those mentioned in Section 4.4.1, cannotbe implemented by the city/municipal government or the provincialgovernment or by communities, it will be implemented by theconcerned participating agency.

4.4.8 LGUs which are eligible to implement GPB Projects mustcoordinate with the participating agency and submit requireddocuments to facilitate the transfer of funds to the LGU.

4.4.9 Agencies and/or LGUs may enter intopadnershipwith,NGOs orPOs for the im!?l~rnent~tlon of .GPB Projects .: subject to thegu!delin~?,provide(JAunder the'Commission~on· Audit Circular No.2007-001, R.A 9184'and its IRR and to GPPB Resolution No. 012-2001·

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4.4.10 Commul"lHiesat th~ bar<in~iaylevel --may also manage andimplement GPB Projects provided that they have had priorexperience in implementing projects through a Community DrivenDevelopment (CDD) approach. Specifically, these communitiesmust have:e Capacity to conduct a participatory situation analysis, identify

priority projects through participatory barangay assemblies, andprepare project proposals; and/or

o Prior experience in undertaking community-led procurement, inmanaging public funds using a community finance managementsystem led by community volunteers duly recognized by thebarangay lGU through barangay assembly resolution, and incommunity monitoling of project implementation usingparticipatory processes of information disclosure.

Community implementation of GPB projects will be allowed in LGUsthat have unliquidated funds to participating agencies

Communities with no prior experience in implernentinq projectsthrough a CDO approach may still be eligible to implement GPBprojects provided that technical assistance is provided by DSWDand the city/municipal LGU.

4.4.1'1 In case of ,conflict betWeen', agency specific guidelines and theproVisiclns<,qp pf(i)je,c~:,;;;il::JB,litfl1~N~ti8nAlJnderthis Circular, the-provisions under this CirctJlaj;"sh'aIrprevaiL

4.5 Provision of LGU counterpart funding

4.5.1 The following counterpart funding from LGUs are required for 2014GPB projects:

I LGU Income Class Count~part Requirement~--

Highly Urbanized Cities 30% of project cost iAll other cities 20% of proj~!_cost ---1

'-1st to 3rd class municipalities 15% o~ect cost II 4t~_~<?6th class municipalities 5% of I?roject cost I*AII farm to market roads '!\l1I1 require a 10% counterpart, regardlessof LGU income class. '

4.5.2 The following flexibilities are allowed in the provision of thecounterpart requirement by LGUs, subject to the agreement of theconcerned participating agency:• Counterpart can be in the form of cash or in-kind (including but

not limited to staff/human resources, equipment, land), Thisamends DBM-DILG-DSWD-NAPC Joint Memorandum Circular#3 which requires a cash counterpart.

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o Participating agencies will have the option to modify theCounlerparf' requlrements--for ·projeCts~under theif- agency,.provide<:'\<.thptJct.no jnstQn~ecali~e 'Counterpart requirements'·be in9rea15ed:'v·· .'

4.5.3 Cities and municipalities that' have been affected by Yolanda (aslisted in Annex A) orthe Bohol Earthquake (as identified by theRegion VII RPRA T), and the aimed conflict in Zarnboanqa City' areexempted.Jrom.·provlding:· counterpart requirements; unlessotherwise required by law.

4.6 Project Monitoring

4.6.1 Agency Regional Offices (AROs) shall prepare quarterly progressreports on their GPB projects using the template provided by DBMand submit these to their respective Central Offices forconsolidation.

4.6.2 Agency Central Offices (ACOs) shall then submit the consolidatedreports to DBM on or before the foliowing dates:• January 20 - Fourth quarter report and consolidated annual

report of the previous yearo April 20 - Firstqaarter report~ July 20 - Second quarter reporte October 20 - Third quarter report

4.6.3 D8M shall post the submitted quarterly progress reports on theGPB website one month after the end of every quarter once thewebsite has been developed.• Pending the development of the wsbslte, the quarterly progress

report will be circulated through emall to all participatingagencies, RPRATs and other national stakeholders.

• The RPRA Ts shall in turn circulate the status report to all itsmembers, all LGUs within its jurisdiction and other localstakeholders.

4.6.4 An onllne reporting system lstarqeted to be developed by June2014. Ones completed, AROs shall report their quarterly progressreports using this online platform. The GPB Project ManagementOffice in OILG shall train ACOs and AROs il\ the use of this onllneplatform prior to its roll-out.

4.fJ.5 All RP RATs and LPRATs shall meet every quarter to review thestatus of implementation of GPB projects.11 The RPRA T Chair shall ensure that all NAPe Provincial Focal

Persons are invited to the RPRA T meetings. Their transportationto and from RPRA T meetings and activities to be sourced fromthe RPRA T mobilization fund. -

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1.Q,6 .15 citi~~t1-led_monitoring~_ofJh§lj!!:!Riementation of 2013 and 2014GPB projects shall be undertaken bi~NAPC·· through -Ioca! -CSOpartners. The results of this monitoring effort shall be reported tothe GPB oversight agencies.

4.6.7 LGUs which are unable to complete as scheduled their 2013 and2014 GPB Projects, for which funds have been transferred to themfor implementation, may be disqualified to participate in the GPBProcess for the succeeding year.

4.6.8 Funding support for the monitoring and evaluation of GPB projects. has been provided to participating agencies in the 2014 GeneralAppropriations Act In addition to the monitoring and evaluation ofGPB projects, these funds may also be used to support thevalidation or provision of technical assistance needed for theimplementation of GPB projects and related activities undertaken bythe GPB oversight agencies.

4.7 Grievance Redress Mechanism (GRM)

4.7.1 Grievances, issues and concerns emanating from the LGUs, localCSOs, regional offices of participating agencies and other localofficials must first be raised with the RPRAT. The RPRAT mayconstitute a GRM Committee composed of an equal number ofgovernment and CSO representatives to handle such concerns.

4.7.2 Grievances, issues and concerns that are not resolved at theRPRA T level shall be forwarded to NAPC through a formalcomplaint that may be sent through regular or electronic mail.NAPC can be reached through:• Telephone: (02) 3825560• Emaii Address:gpb.helpdesk@yahoo.com.ph

5. EFFECTIVITY

This circular shall take effect immediately.

,F==e:~~

FLORENCIO B. ABADSecretary -

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Annex A: Yclanda affected cities and municipalities(Areas within the-50KM-iaOius) - --

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1.J~EGION IVB i PALAWAN Busuanga IREGION IVB I PALAI,NAN ------ Comn 1REGION IVB::.- +r--'-p::....;A:::t.A:..:.-\c:..;W'-'-=A~N======---1cUHor1REGION 'VB I PALAWAN -I 0..,"' ~

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~-=--===~~lr-BEGIO!i.\/.t lAKLAN -+1 MaJaL -_~_ I

REGION VI ~!,.A::...::.:N=-----~- _ __jI~~:c:;::.Ila:::;k.:.::>a::.::to=---------------REGION VI I AKLAN Malinao I

f REGION VI 1 AKLAN --- ---~ Nabas ---1hREGION VI _ _ AKLAN ~_W Washingto_n 1I REGION VI - --+AKLAN ~anCia -------------------1I REGION VI -- I Ai~LAN I Tangalan ~

I REGION VI i ANTIQUE Barbaza I

~ON Vi --1ANTIQUE BcUa-;lll~ao~ --1i REGION VI I ANTIQUE ''I'IREGION VI I ANTIQUE Culasi I! REGION VI , ANTIQUE___ I Laua-an---i

REGION VI_________ I ANTIQUE Uber_lad____ ~--11REGION VI

REGION IVB ' PALAWAN i Unapacan- .. .---~.REGION V MASBATE I Balud---- iA--------REGION VI AKLAN Altavas

I AKLAN-

~a!eteREGION VI

REGION VI IAKLAN I Banga

I REGJ.Q_~ VI AI<:LAN I Satan

REGION VI AKLAN -r~~~;ng~-REGION VI AKLAN

REGION VI AI<lAN I Kalibt::!_

REGION VI I AI<LAN .-._._-_ ... IlezoREGION VI i AKU\N ! Ubacao--- i MadalagREGION VI AKLAN

Ii ANTIQUE PandanI -I ANTIQUE Patnongon

ANTIQUE San Remegia

ANTIQUE __..________~~::;te__~==_-~ANTIQUE

ANTIQUE I Valderama

CAPIZ [cuarteroI CAPIZ Dao ._-----------.CAPIZ Dumala~_--.CAPIZ Dumarao

CAPIZ lvlsan j---.--- --CAPIZ Jamindanr-----·CAPIZ Maayon ICAPiZ

___ -_0]_ ~::~~~ _________jI CAPIZ

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~EG!O~N~V~I _I REGION VI --.lI REGION V! -. 1I'~EGIONVI -

I REGION VII REGION VI

! REGION VI., REGION VI

i REG!ONVI[BEG10~N~V~!---------

I REGION ~ _

i REGION Vi

~~EGIO.~N~V~I _

LBEGIONVI

r-.---- ..--I~ REGION PROVINCE MUNICIPALITYI REGION VI CAPIZ Panitan-

REGION VI CAPIZ PilarI CAPIZ

.-REGION VI PontevedraREGION VI ----~Z- Pres.RoxasREGION VI . CAPIZ Roxas CityREGION VI CAPIZ Sapl-an

r,.B...EGIONVI CAPiZ ___~~_a ___ !REGION V! =I CAPll , Tapaz =:JREGION VI ILOILO I Ajuy- I

;.......REGIONY!______ ._____ J!:Q!b!L----- Aiimodian ---IREGION VI ILOILO AnilaoREGION VI ILOILO Badiannan

~EGIONV! IitfIW . BalasanREGION VI IlOILO i Banate

. REGION VI •.JjLOILO Barotoc NuevoREGION VI IILOILO Barotoc VieioREGION VI IILOILO Batad IBEG!9NV! __ ILO!LO Bingav,'an '-==1REGION VI IL01LO T5batuanREGION VI ,ILOILO ICalinog I-REGiON V! -'---- IlQllO_. ________ Ca.!!!L __ -'--1REGION VI IlOILO Conceecion

I REGION VI ILOILO IDin"",REGiON VI _._____ ILOILO .__ +D:..:u:..:e:.:..:ri.:::.8s"------- ---1

REGION VI I IWllO ~Duman9asREGION VI 11LO!LO ;::oEs:;;..;t""an:..:.:c:c.;i.?;;-.. ~REGION VI --. IILOILO Janiuay

REGION VI ILOILO Mina

hf3~GION \~. .__ =tJiEGRQS~O~C~c::.... ~==-.:::::~ ~

REGION VI _ NEGROS OCC. .--J-.:=:=.....:.==::..:.:::.----fJREGION VI =tiEGROS OCC. !REGION VI NEGROS OCC. ~!3~.___ ___IllREGION\/'-- ....---- NEGROSOCC-.- Sag~ City .

REGIONVI I NEGROS acc. I Sila)' ~ -.Jt :~~~-- ~~~OS OCC. l~~~~~~:nC'-'.;i!"-X-----.l

- -------- __ , --1

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,REGJON_ PROVINCE I MUNICIPALITY

REGION VII CEBU "----~ I ::~~o~itv--------.--~-..-.REGION VII ICE8Uf....----

I CEBU -=r-an;~~-----REGION VIIREGION VII -1 CEBU I Madrideios ,

~<?ION .Jfl.l.___________! CEBU-

-~ Medellin --"REGION VII CEBU Pilar ----------I REGiON Vii I CEBU Poro

I REGION VII CEBU --- San Francisco! CEBU __.==l- REGiON VII 1-- _~an .Remegio

REGION VII I CEBU Sogod _._____--

REGION VIII ! LEYTE Abuyoi/I.B.§Q.ION VIII -- I LEYTE {:\lang~J!'~_, _._._Tl---·----------

REGION VIII -- lEYTE Albuera -1I REGION VlIt

i .-

LEYTE Babatnoon

REGION Vt\! LEYTE ~~ - ---j! REGION VIII =t;r~-----------tREGION. vm LEYTE _____ '__

lBEGION VlU LEYTE . Capoocan -.J

I REGION VIIl I LEYTE Carigara ----=iREGION VIII i LEYTE O§.9~unj .--REGION VlI! I LEYTE DulaqREGION VIII LEYTE lsabel ~REGION VIIl ~LF~ __ .. Jaro

!-REGION VIll Javier (BU9hO)------,LEYTEI REGION Viii , LEYTE Julita jr REGION VIlI I LEYTE KanangaI REGION V~I lEYTE la pa~.._________ -l, ! LEYTti-'I REGION V!l! -_._- _._ ... Leyte JI REGION VIII [ LEYTE Macarthur I

i REGION VlU IlEYTE Mahaplag 1-----I

WS~GiON VUI lEYTE MataQ.-2!!. I

~I REGION VIII LEYTE --~. MayorgaI REGION Viii LEYTE Meri~I I ~

!'_:~~:~~ ~::: -_-:._--+,...::~::.::~'-"-~-'-T=~- --._- I:::~n-------]REGION VU,,-I LEYTE Pastrana .-1

~IR~EG~IO~N~V~li~I ~~L~E~YT~E~ I~s~a~n~I~Si~dr~o~ --~lI REGION 'Ill! LEYTE San Miguel ~'

WGION VIII -i-'L~..;;;E;;..;YT~E'---- -------- Santa Fer.B.EGION VII! = _ lEYTE TabtiOgo _

! REGION VIII LEYTE Tabon-tabon I -

r-- .__I3.i:GION - --REGIONVIII±EYTE PROVINCE T~'OS~UN'C'P~

REGION -,V..::II::...1 ~TE Tunga __REGION VIII lEYTE Villaba

lBEGIOtl VIU LEYTE B8yccc:lba'-=3Y-C-,-,ty------I

REGiON VIII LEYTE Or('flocCity~~L- ~

REGION VHI LEYTE Tacloban City~~~~~-------~~~~----------~~~~~---------REGION VIII EASTERN SAMAR Baianoig8'-=--------1REGION VU! _ . EASTERN SAMAR Balanckavan _IREGION VIII EASTERN SAMAR I General N_flC_:A._rt_hu_r ~

03..~GION VII! '-~STERN SAMAR...__ Giporlos I

REGION VIII EASTERN SAMAR GuiuanREGION VIII EASTERN SAMAR HemaniREGION VIII EASTERN SAMAR LawaanREGION VU! EASTERN SAMAR UorenteREGION Viii EASTERN SAMAR ! Mayd~lon_\L_. -1

I REGION VIII EASTERN SAMAR r Mercedes

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EGION VIII EASTERN SAMAR Quinapondan

_REGION_Vi_II_____ EASTERN SAMAR Sa!ceoo §IREGION VIII WESTERN SAMAR I Basey

I REGION VIII WESTERN SAMAR DaramREGiON VIII WESTERN SAMAR Mar:abut _

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