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    20% Utilization

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    nilo bia
    The joint memorandum circular updates guidelines for the utilization of the 20% development fund portion of the Internal Revenue Allotment of local governments. It outlines allowable development projects in social development, economic development, and environmental management. These include construction or rehabilitation of health facilities, water systems, roads, and environmental projects. It also lists expenditure items not allowed to be charged against the development fund, such as personal services, administrative expenses, and motor vehicles.

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    20% Utilization

    Uploaded by

    nilo bia
    145 views13 pages
    The joint memorandum circular updates guidelines for the utilization of the 20% development fund portion of the Internal Revenue Allotment of local governments. It outlines allowable development projects in social development, economic development, and environmental management. These include construction or rehabilitation of health facilities, water systems, roads, and environmental projects. It also lists expenditure items not allowed to be charged against the development fund, such as personal services, administrative expenses, and motor vehicles.

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    20% UTILIZATION

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    The joint memorandum circular updates guidelines for the utilization of the 20% development fund portion of the Internal Revenue Allotment of local governments. It outlines allowable development projects in social development, economic development, and environmental management. These include construction or rehabilitation of health facilities, water systems, roads, and environmental projects. It also lists expenditure items not allowed to be charged against the development fund, such as personal services, administrative expenses, and motor vehicles.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    145 views13 pages

    20% Utilization

    Uploaded by

    nilo bia
    The joint memorandum circular updates guidelines for the utilization of the 20% development fund portion of the Internal Revenue Allotment of local governments. It outlines allowable development projects in social development, economic development, and environmental management. These include construction or rehabilitation of health facilities, water systems, roads, and environmental projects. It also lists expenditure items not allowed to be charged against the development fund, such as personal services, administrative expenses, and motor vehicles.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 13

    DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT (DILG)

    DEPARTMENT OF BUDGET AND MANAGEMENT (DBM)


    Joint Memorandum Circular (JMC) No. 2017 - 1
    Date: February 22, 2017

    Subject : UPDATED GUIDELINES ON THE APPROPRIATION


    AND UTILIZATION OF THE TWENTY PERCENT (20%) OF THE
    ANNUAL INTERNAL REVENUE ALLOTMENT (IRA) FOR
    DEVELOPMENT PROJECTS
    ALLOWABLE DEVELOPMENT
    PROJECTS CHARGEABLE AGAINST
    THE 20% EDF
    Social Development
    Construction or rehabilitation of health
    centers, rural health units or hospitals,
    including purchase of lot for the
    purpose;
    Purchase of ambulance and medical
    equipment;
    Social Development
    Construction or rehabilitation
    of local government-owned
    potable water supply system;
    SOCIAL DEVELOPMENT

    Establishment or rehabilitation of
    Manpower Development Centers;
    Construction or rehabilitation of
    evacuation centers, including
    purchase of lot for the purpose;
    SOCIAL DEVELOPMENT
    Rehabilitation of historical sites classified as such by
    the National Historical Commission of the Philippines;
    Purchase and development of land for the relocation
    of informal settlers and relocation of victims of
    calamities;
    Construction or rehabilitation of multi-purpose halls,
    including purchase of tot for the purpose; and
    Installation of street lighting system.
    ECONOMIC DEVELOPMENT
    3.2.1 Construction or rehabilitation of communal irrigation or
    water impounding system;
    3.2.2 Purchase or lease of post-harvest facilities, such as farm
    or hand tractor with trailer, thresher and mechanical driers;
    3.2.3 Construction or rehabilitation of local roads or bridges,
    including purchase of appropriate engineering equipment,
    such as dump trucks, graders and pay loaders;
    ECONOMIC DEVELOPMENT
    3.2.4 Capital expenditures related to the implementation of
    livelihood or entrepreneurship/local economic development
    projects;
    3.2.5 Development cf alternative power or energy sources,
    such as, but not limited to, renewable energy power plants;
    and
    3.2.6 Amortization of loans used to finance development
    projects cited in this JMC, subject to the 20% debt service cap
    prescribed under Section 324 (b) of RA No. 7160.
    ENVIRONMENTAL MANAGEMENT

    3.3.1 Reforestation and urban greening;


    3.3.2 Construction or rehabilitation of
    sanitary landfills and materials recovery
    facilities;
    3.3.3 Purchase of garbage trucks and other
    equipment for environmental management
    and protection purposes;
    ENVIRONMENTAL MANAGEMENT
    3.3.4 Implementation of flood and erosion control projects,
    such as rehabilitation and construction of drainage systems,
    de-silting of rivers, and de-clogging of canals; and
    3.3.5 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, such as, but not limited to, treatment of wastewater
    for conservation/re-use purposes, and Installation of air
    pollution control devices.
    EXPENDITURE ITEMS NOT ALLOWED TO
    BE CHARGED AGAINST THE 20% DF
    • Personal Services expenditures, such as salaries,
    wages, overtime pay and other personnel
    benefits;
    • Administrative expenses, such as supplies,
    meetings, communication, water and electricity,
    petroleum products, other general services, and
    the like;
    EXPENDITURE ITEMS NOT ALLOWED TO BE CHARGED
    AGAINST THE 20% DF

    •Traveling expenses, whether domestic or


    foreign;
    •Registration or participation fees in
    training, seminars, conferences or
    conventions;
    EXPENDITURE ITEMS NOT ALLOWED TO BE CHARGED
    AGAINST THE 20% DF

    •Purchase of administrative office'


    furniture, fixtures, equipment or
    appliances-,and
    •Purchase, maintenance or repair of
    motor vehicles or motor cycles, other
    than those specifed in item 3.0 hereof.

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