Professional Documents
Culture Documents
Guidelines Relating To 20% Devt Fund
Guidelines Relating To 20% Devt Fund
EO No. 189
December 21,
1999
LBC No. 70
March 14, 2000
COA Memo 2000109
October 6, 2000
Joint DILG and
DBM Memo
Circular No. 1, s.
2005
September 20,
2005
DILG Memo
Circular No. 2010138
December 2,
2010
Joint DILG and
DBM Memo
Circular No. 20111
April 13, 2011
Directing all LGUs to submit to the DBM their respective Annual Investment
Plan (AIP)
Submission of Annual Investment Plan Funded Out of the Development Fund
Equivalent to 20% of Internal Revenue Allotment (IRA)
Clarificatory Guidelines Relative to the Utilization of the 20% Development
Fund Pursuant to EO No. 189 as Implemented by LBC No. 70.
- Quoting letter dated August 23, 2000 of DBM Sec. Benjamin E. Diokno
to COA Chairman Gangan
Guidelines on the Appropriation and Utilization of the 20% of the Annual
Internal Revenue Allotment (IRA ) for Development Projects
Use of the 20% Component of the Annual Internal Revenue Allotment Shares
(and prohibited charges)
f.
i.
j.
j.
Economic Development
a. Construction or rehabilitation of communal irrigation or
water impounding system and purchase of post-harvest
facilities such as farm or hand tractor with trailer, thresher
and mechanical driers
b. Construction or rehabilitation of local roads or bridges and
purchase of appropriate engineering equipment such as
dump trucks, graders, and pay loaders
c. Capital expenditures related to the implementation of
livelihood or entrepreneurship/local economic development
projects, and
d. Amortization of loans used to finance development projects
cited in this Joint Circular, subject to the 20% debt service
cap.
Environmental Management
a. Reforestration and urban greening
b. Construction or rehabilitation of sanitary landfills, material
recovery facilities and purchase of garbage trucks and
related equipment
c. Implementation of flood and erosion control projects such as
rehabilitation and construction of drainage systems, desilting of rivers, de-clogging of canals, and
d. Other environmental management projects that promote air
and water quality, as well as productivity of the coastal or
freshwater habitat, agricultural land and forest land.
b.
c.
d.
e.
f.
g.
LAM
11/30/11