Republic of the Philippines
Office of the Sanguniang Bayan
Taytay, Rizal
Ordinance No. 825 series of 2024
AN ORDINANCE APPROPRIATING THE AMOUNT OF TWO BILLION TWO HUNDRED FORTY-NINE THOUSAND FIVE HUNDRED THIRTEEN PESOS AND TWENTY-TWO CENTAVOS (PHP 2,000,249,513.22) AS THE ANNUAL BUDGET OF THE MUNICIPALITY OF TAYTAY, PROVINCE OF RIZAL FOR FISCAL YEAR 2025 AND FOR OTHER PURPOSES
WHEREAS, Article II, Section 25 of the 1987 Constitution provides that the State shall ensure the autonomy of local governments;
WHEREAS, Article X, Section 2 of the 1987 Constitution states that the territorial and political subdivisions shall enjoy local autonomy;
WHEREAS, Section 16 of Republic Act (“R.A.”) No. 7160, otherwise known the Local Government Code of 1991, mandates that “every local government unit shall exercise the powers expressly granted, those necessarily implied there from, as well as powers necessary, appropriate, or incidental for its efficient and effective governance, and those which are essential to the promotion of the general welfare”;
WHEREAS, Section 447(a) of R.A. No. 7160, states that, “the Sangguniang Bayan, as the legislative body of the municipality, shall enact ordinances, approve resolutions and appropriate funds for the general welfare of the municipality and its inhabitants pursuant to section 16 of this Code and in the proper exercise of the corporate powers of the municipality as provided for under section 22 of this Code xxx”;
WHEREAS, consistent with the goal of providing Serbisyong May Ngiti to all Taytayeños through prompt and utmost public service, and to ensure that better projects and programs will be provided to Taytayeños for the Fiscal Year 2025, this Ordinance is being promulgated;
NOW THEREFORE, BE IT ORDAINED, as it is hereby ordained, by the 12th Sangguniang Bayan of Taytay, Province of Rizal, in session duly assembled, that:
Section 1. Recommended Appropriation - The estimated revenue from sources of funds duly certified by the Taytay Local Finance Committee as to reasonableness of collection on the present economic condition and existing tax ordinance is hereby estimated at Two Billion Two Hundred Forty-Nine Thousand Five Hundred Thirteen Pesos and Twenty-Two Centavos (Php 2,000,249,513.22).
Section 2. Appropriation for 2025 - The total estimated income of TWO BILLION TWO HUNDRED FORTY-NINE THOUSAND FIVE HUNDRED THIRTEEN PESOS AND TWENTY-TWO CENTAVOS (PHP 2,000,249,513.22) is hereby appropriated to fund various expenditures needed to carry out functions, projects, and activities of the Municipality of Taytay for the Fiscal Year (“FY”) 2025.
Section 3. Inclusions of Regular Programs, Projects, and Activities - This Appropriation Ordinance shall contain the Local Expenditure Program presented per Department / Office in the following manner:
1. Budget Message
2. Local Budget Preparation Forms
3. Expenditures Programs of Each Department
4. Personnel Schedule FY 2025
5. Personnel Schedule (First Tranche Implementation)
6. Personnel Schedule (Second Tranche Implementation)
7. Annual Investment Program
Section 4. First and Second Tranche of the Salary Standardization Law - Included in this Appropriation Ordinance is the implementation of the First Tranche (Jan - Aug), Second Tranche (Sep - Dec) of Republic Act (R.A.) No. 11466 otherwise known as the Salary Standardization Law of 2019.
Section 5. Inclusion of Terminal Leave Benefits - Provisions for Terminal Leave Benefits of all retirable, resigned and deceased employees are considered for implementation in FY 2025.
Section 6. Mandated 5% Municipal Disaster Risk Reduction & Management Fund - Appropriations for the five percent (5%) Municipal Disaster Risk Reduction & Management Fund are in accordance with the provisions of R.A. No. 10121 otherwise known as the Philippine Disaster Risk Reduction and Management Act of 2010 and its Implementing Rules and Regulations. The related Municipal Disaster Risk Reduction Management (“MDRRM”) Plan amounting to One Hundred Two Million Twelve Thousand Seven Hundred Twenty-Five Pesos and Seventeen Centavos (Php 102,012,725.17) was approved by the Local Disaster Risk Reduction Management Council (“LDRRMC”) and ratified by the Sangguniang Bayan.
Section 7. Mandated 20% Development Fund - Development Programs, Projects and Activities in the twenty percent (20%) Development Fund (“DF”) amounting to Two Hundred Thirty Million One Hundred Twenty-Four Thousand Two Hundred Forty-Seven Pesos and Fourteen Centavos (Php 230,124,247.14) was approved by the Municipal Development Council and ratified by the Sangguniang Bayan and in accordance with the provisions of Department of the Interior and Local Government / Department of Budget and Management / Department of Finance Joint Memorandum Circular No. 1 dated 04 November 2020.
Section 8. Devolution Transition Plan - The Devolution Transition Plan (“DTP”) per Executive Order No. 138, s. 2021 was approved by the Sangguniang Bayan on 09 November 2021 is included in the formulation of this appropriation, with the mandated positions to be created under consideration.
Section 9. Mandated 5% GAD Fund - This Appropriation Ordinance is a Gender Responsive Budget, no less than five percent (5%) of its Projects, Programs and Activities are attributable to Gender and Development (“GAD”) Issues and Concern. The related GAD Program / Plan amounting to One Hundred Four Million Seven Hundred Ninety Thousand Three Hundred Thirty-Nine Pesos and Seven Centavos (Php 104,790,339.07) was ratified by the Sangguniang Bayan.
Section 10. Appropriation for Senior Citizens and Persons with Disability - Pursuant to the provisions of R.A. No. 9994, the appropriation includes one percent (1%) amounting to Twenty Million Four Hundred Two Thousand Five Hundred Forty-Five Pesos and Three Centavos (Php 20,402,545.03) for programs, projects and activities specifically dedicated to Senior Citizens and Persons with Disabilities.
Section 11. Mandated 1% Local Council for the Protection of Children Fund - The appropriation of one percent (1%) for the Local Council for the Protection of Children (“LCPC”) amounting to Thirteen Million Pesos (Php 13,000,000.00) is in accordance with Section 15 of R.A. No. 9344 otherwise known as the Juvenile Justice and Welfare Act of 2006.
Section 12. Compliance with all Applicable Laws, Rules and Regulations - The execution of this Budget shall comply with budgetary guidelines and procedures prescribed in the Budget Operations Manual for Local Government Units.
12.1 The disbursement of authorized expenditures shall be based on approved work and financial plan and the advice of allotment issued by the Municipal Mayor.
12.2 The release of these funds are subject to the usual accounting and auditing rules and regulations.
Section 13. Authorization of the Municipal Mayor - The Honorable Municipal Mayor, Allan Martine S. De Leon, MPA, is hereby authorized to enter into contracts, approve and ratify the same relative to the implementation of this budget. He shall act in accordance with the existing rules and regulations.
Section 14. Augmentation - Pursuant to Section 336 of R.A. No. 7160, the Municipal Mayor and the Presiding Officer of the Sangguniang Bayan are authorized to augment any item in the approved annual budget of their respective appropriations.
Section 15. Compliance to Government Procurement Rules - The execution of this Appropriation Ordinance whenever applicable shall be governed by the provisions of R.A. No. 9184 also known as the Government Procurement Reform Act of 2003 and its Implementing Rules and Regulations.
Section 16. Separability Clause - If, for any reason, any Section or provision of this Appropriation Ordinance is disallowed in Budget Review or declared invalid by proper authorities, other Sections or provisions hereof that are not affected thereby shall continue to be in full force and effect.
Section 17. Effectivity - The provisions of this Appropriation Ordinance shall take effect on 01 January 2025.
17.1 Any changes in this budget shall be made in accordance with the provisions of Section 321 and 336 of R.A. No. 7160.
ENACTED, this 27th day of November 2024, 7:16 PM at the Sangguniang Bayan Session Hall, Municipality of Taytay, Province of Rizal.
Authored by:
Co-Authored by:
Sponsored by:
Coun. Ma. Elaine T. Leonardo
Co-Sponsored by:
Vice Mayor Sophia Priscilla L. Cabral
Coun. Jan Victor B. Cabitac
Coun. Ma. Jeca B. Villanueva
Coun. Philip Jeison J. Cruz Coun. Patrick John P. Alcantara
Coun. John Tobit E. Cruz
Coun. Joanne Marie P. Calderon
Coun. Andres C. Cruz Jr.
LnB Pres. Roseller Z. Valera
SK Fed. Pres. Janinah Olivienne D.L. Mercado