Philippines development forum

1. 
   Improving Local Fiscal Autonomy for Inclusive Growth and Development
   

1. 
   Improved local fiscal policies, procedures and capacity
   

1. 
   No. of policies/programs/systems adopted on improving local fiscal autonomy (including timeliness/accuracy/integrity of data )
   
2. 
   Percentage of local government units (LGUs) adopting programs/systems to improve efficiency in fiscal policies and procedures:
   
   • 
     Synchronization of planning (DBM)
     
   • 
     Timely release and direct remittance of national wealth (DILG)
     
   • 
     Electronic Statement of Receipts and Expenditures (e-SRE) Version2.1 (BLGF)
     
   • 
     Electronic Field Appraisal and Assessment Sheet (e-FAAS) (BLGF)
     
3. 
   No. of LGUs adopting performance standards for Local Finance Officers
   
   • 
     Assessor’s (2013)
     
   • 
     Treasurer (2014)
     
   • 
     Local Budget Officer (2015)
     

TBD

TBD

BLGF

2. 
   Improved revenue generation capacity
   

4. 
   Percentage of LGUs classified by LGFPMS as good revenue generators by LGU type and income class
   

5. 
   No. of LGUs with ordinances on updated SMVs following the Philippine Valuation Standards.
   

6. 
   No. of LGUs (e.g. Provinces, Cities and Municipalities) with ordinances on updated Local Revenue Codes
   

7. 
   No. of LGUs (e.g. Provinces, Cities and Municipalities) imposing and collecting Idle Land tax
   

8. 
   Real Property Tax Accomplishment Rate (RPTAR): Actual RPT collections to targeted RPT collections
   

9. 
   Percentage of own-source revenues for all LGUs (i.e. Provinces, Cities and Municipalities)
   

30 cities, 18 provinces

9 cities, 2 provinces

TBD

40 cities/ provinces

30 cities/ provinces

SRE, BLGF

3. 
   Increased access of LGUs to debt financing
   

10. 
    No. of LGUs accessing credit financing
    

11. 
    No. of syndicated LGU loans processed
    

MDFO

2. 
   Promoting Good Local Governance as an Enabling Environment for Sustained Growth
   

1. 
   Increased engagement of citizens and Civil Society organizations (CSO) in local governance
   

12. 
    Percentage of LGUs with functional Local Development Council and Local Special Bodies citizens’ participation (functionality criteria based on Local Government Code provisions and related guidelines issued by DILG)
    

2. 
   Improved transparency and accountability in local operations
   

13. 
    Percentage of LGUs passing the Good Financial Housekeeping (formerly Seal of Good Housekeeping) criteria, as contained in the Seal of Good Local Governance (compliance to FDP, COA findings)
    
14. 
    Percentage of LGUs meeting benchmarks under the Public Financial Management Assessment Tool (PFMAT)
    

(SGH CY 2012, w/o ARMM LGUs)

DBM

3. 
   Improved frontline LGU service delivery
   

15. 
    Improvement in the LGPMS overall performance index (OPI)
    

16. 
    Percentage of LGUs passing the Seal of Good Local Governance
    

17. 
    Number of LGUs (provinces, cities and municipalities) adopting a “Citizen Satisfaction Index System”
    

35

110

BLGS-DILG

3. 
   Accelerating Local Economic and Sustainable Development for Increased Employment Opportunities and Reduced Poverty
   

1. 
   Improved LGU competitiveness that encourages business activity
   

18. 
    Percentage of total LGUs with streamlined BPLS
    

19. 
    No. of LGUs adopting standards for the streamlining of construction and inspection for business permits
    

20. 
    Increased no. of functioning inter-local cooperation/ alliances established
    

21. 
    Adoption of a financing framework for inter-local alliances
    

22. 
    No. of Inter-Local Alliances accessing the MDF-SGF Financing Facility
    

TBD

TBD

MDFO

23. 
    Percentage of LGUs (of the 18 National Government -identified vulnerable major river basins systems) that have integrated Disaster Risk Reduction (DRR) and/or Climate Change Adaptation (CCA) into their local plans
    

P=0

M=3%

P= 58%

M= 59%

1. 
   To strengthen the capacities of local treasurers to adopt the requirements of the new SRE system
   
2. 
   To strengthen the capacities of the BLGF central and regional offices to effectively provide correct and timely guidance to local treasurers in implementing the SRE system
   

• 
  To enhance capacity of local governments to generate revenue
  
• 
  To allocate and spend public funds more effectively and efficiently
  

• 
  Updated and enhanced manuals, and modules on:
  

• 
  Local Treasury Operations Manual (LTOM)LGFPMS and SRE Analysis Manuals
  
• 
  Enhanced eSRE v2.1 User Manual
  
• 
  Manual on the Examination of Local Treasury Operations of LGUs
  
• 
  Manual on Assessment Evaluation/Examination and Monitoring for Manual and Computerized Systems
  
• 
  Amended Manual on Real Property Appraisal and Assessment Operations
  
• 
  PFM Manuals
  
• 
  Resource Mobilization Manual
  

• 
  Casebook on new LGU best practices in local fiscal and financial management
  

• 
  Draft bill on the enhanced LGU income re-classification system
  
• 
  Legislative advocacy and consensus building in the 16^th Congress on the bill
  

1. 
   To improve the local planning system by:
   

• 
  Exploring the feasibility of integrating planning and budgeting documents.
  
• 
  Exploring the feasibility Integration of operating and capital budgets.
  
• 
  Developing, adopting and implementing the multi-year perspective in fiscal planning, expenditure and budgeting.
  
• 
  Develop and implement policy options for linking performance based budgeting to grant and loan programs.
  

2. 
   To facilitate and expedite the budget process by enhancing existing tools and developing an electronic budgeting system
   

• 
  Updating of JMC 1
  
• 
  Development of the BuB Portal
  
• 
  Roll-out of the CDP MAnula
  
• 
  Harmonization of the BuB in local planning and budgeting process
  
• 
  Development of tools to check the harmonization of PPDFP and CDP and Link to LDIP and AIP
  
• 
  Updating of the Budget Operations Manual for LGUs
  
• 
  Development and roll-out of a Local Economic Enterprise (LEE) Guidebook
  
• 
  Development of an electronic system for budgeting and financial transactions
  

1. 
   To build a better LGU PFM Environment by improving the institutional capacities of the oversight agencies at central and regional levels on LGU PFM;
   
2. 
   To strengthen competencies of staff to provide technical assistance to LGUs on PFM;
   

• 
  Strengthened LGU Policy Units
  

• 
  Training Needs Analysis
  
• 
  Development of a Comprehensive Staff Development Plan
  
• 
  Basic In-house Trainings on LGU PFM
  
• 
  Course on Training Management System
  

• 
  Diagnostic study on possible entry points for alignment of the LGU PFM Road Map with the National PFM Road Map
  
• 
  Development of a Draft LGU PFM Road Map by the Project’s Technical Assistance Team (TAT)
  
• 
  Consultations and Workshops with various stakeholders
  

1. 
   To strengthen the capacities of national and local governments including local communities to access and manage assets and revenues from sustainable management of environment and natural resources (ENR) for local economic development;
   

2. 
   To increase budget allocation and level of spending for poverty-environment measures in lead agencies, sectoral departments and LGUs;
   

3. 
   To improve the capacity of LGUs to integrate pro-poor and environmental concerns into the design and implementation of local development plans and programs;
   

4. 
   To establish more efficient processes on the distribution of National Wealth (NW) between national government and LGUs through policy reforms and systems improvement;
   

5. 
   To improve transparency of ENR revenues collection and payment, and its utilization by LGUs, and
   

6. 
   To increase number of people gaining employment and/or venturing into productive enterprises from sustainable management of ENR, especially from resource extraction activities such as mining, oil and gas, geothermal, etc.
   

• 
  Develop and issue a new Joint Circular to remove hindering factors in the timely collection of ENR revenues and release of the complete LGU share from the national wealth in the processes provided in DOF-DBM-DENR-DILG JC 2009-1 and JC 2010-1.
  
• 
  Organize a network of LGUs hosting extractive industries to lobby for and monitor the timely release of LGU share in the national wealth, and to serve as a venue where all issues on mining and other extractive industries can be raised and discussed.
  
• 
  Review and lobby to amend the Local Government Code of 1991 or RA 7160 for a more efficient and immediate release of LGU share and delivery of basic social services to host communities.
  
• 
  Review and revise Electric Power Industry Reform Act (EPIRA or RA. 9136) and Renewable Energy Act (RA 9513) relative to the Local Government Code (RA 7160), and their Implementing Rules and Regulations (IRRs) to increase LGU shares in the proceeds from energy resources and to utilize the revenue for poverty reduction and environmental sustainability programs
  

• 
  Develop a joint circular between DILG and DOE to provide guidelines for exemptions to the 80% minimum requirement of LGU share in national wealth to be used to lower the cost of electricity, in line with a provision in DOE-DILG Joint Circular No. 98-01
  
• 
  Review and revise the RA9513 IRR provision to further streamline the application and review process for the Development and Livelihood Fund (DLF) and Reforestation, Watershed Management, Health and/or Environment Enhancement Fund (RWMHEEF), and Electrification Fund (EF)
  

• 
  Publish the advocacy paper for increasing ENR-related budgets and disseminate the same to congressional committees, NGAs and other stakeholders
  

• 
  Develop a P-E toolkit (training modules)
  
• 
  Conduct capacity building for LGUs and DILG regional officers on mainstreaming P-E linkages into LGU plans, programs and budget in the 4 pilot LGUs
  
• 
  Conduct a study to integrate Ancestral Domain Sustainable Development Protection Plan (ADSDPP) and CLUP-CDP guidelines and formulate relevant policy guideline, especially toward providing LGU budgets to ADSDPP formulation and implementation.
  
• 
  Study the socio-economic and environmental impacts of resource extraction activities in selected LGUs and provide policy recommendations and other mechanisms to be able to monitor and influence the use of LGUs shares in the national wealth to reduce poverty and promote environmental sustainability.
  
• 
  Align mining company’s Social Development Management Program (SDMP) to LGU’s CDP/CLUP
  

• 
  Compile SDMPs and conduct Cost-Benefit Analysis of selected/pilot SDMPs relative to the poverty and environmental impact of mining operations
  
• 
  Revise the DENR Administrative Order (DAO) 2010-13 to expand the coverage of SDMPs implementation and budget allocation
  

• 
  Develop a Mining Tax Information Management System (MTIMS) to properly and accurately monitor, document and disclose amount of taxes, fees and charges paid by mining companies/ stakeholders.
  
• 
  Study the legal obstacles to public disclosure of tax payments and collections from extractive industries (at the national and local levels).
  
• 
  Pilot the public disclosure of environment and natural resource revenues collection and payment and utilization in at least five pilot LGUs (Benguet and Surigao del Norte for large scale metallic mines, Bulacan and Rizal for non-metallic and Palawan for oil and gas).
  

• 
  Propose enhancements to the LGU’s e-SRE:
  

• 
  Disaggregation by source of national wealth.
  
• 
  Additional column under the General Fund (GF) to keep track the expenditures of LGUs using their shares from national wealth, and
  

• 
  Reviewed existing procedures and practices on the computation and collection of ENR revenues and the release of the share of LGUs from National Wealth;
  
• 
  Reviewed budget allocation and spending for ENR concerns and advocated for increase resources for poverty alleviation and environmental protection;
  
• 
  Advocated for data-sharing and transparency in the collection, distribution and utilization of ENR revenues which led to the Philippines pronouncement to implement EITI;
  
• 
  Proposals to amend laws, improve current inter-agency policies, and enhance information systems with regards to benefit sharing of ENR revenues between the national government and LGUs, increasing the amounts that LGUs receive from NW, and giving them greater flexibility in the utilization of their shares for sustainable development programs were formulated;
  
• 
  Developed guidelines, tools and methodologies on mainstreaming poverty-environment (P-E) linkages in LGU planning, programming and budgeting system, and
  
• 
  Conducted capacity building activities on P-E development linkage planning and management for 4 pilot LGUs, and valuation of mineral products for MGB personnel.
  

1. 
   To scale up the adoption of improved systems and procedures on property valuation and taxation
   
2. 
   To sustain reforms through policy and legislative action and institutional strengthening
   
3. 
   To broaden the foundations for valuation education and professional development
   

• 
  Updating of Schedule of Market Values (SMV) in 10-40 cities/ provinces
  
• 
  Deployment of valuation information systems (Valuation Database and Information System [VDIS]/electronic Field Appraisal and Assessment Sheet [eFAAS]) to 5 LGUs (to include support for system enhancement)
  
• 
  Rollout of the Philippine Valuation Standards (PVS) to 2 national government agencies;
  
• 
  Policy and legislative advocacy for the proposed Valuation Reform Act (VRA)
  
• 
  Development and issuance of policy and operational guidelines on idle land tax
  
• 
  Development of monitoring system on the LGU revenue impact of land administration and management reforms;
  
• 
  Conduct of information, education and communication (IEC) campaign program and gender mainstreaming
  
• 
  Development/enhancement of Compliance Reporting System on property valuation in the LGUs
  
• 
  Development and delivery of valuation education courses and advance training programs, and provision for research grants on land valuation and management
  
• 
  Updating of the Philippine Valuation Standards to incorporate the 2011 International Valuation Standards
  
• 
  Conduct of research and policy studies on land taxes and fees
  
• 
  Enhancement of computerized systems to support revenue generation management requirements of LGUs
  
• 
  Capacity building support for BLGF regional offices
  

• 
  Draft separate bills on the following:
  

1. 
   Increase of revenue shares
   
2. 
   Boost LGUs Motor Vehicles User Charges (MVUC) shares
   
3. 
   Sharing of information with BIR-LGU
   
4. 
   Widening tax base of LGUs and remove some tax exemptions
   
5. 
   Increasing amount and ceiling on taxes
   
6. 
   Easing tax administration of LGUS
   
7. 
   Simplifying local tax structures
   
8. 
   Rationalization of fiscal incentives
   

• 
  Review of the expenditure and revenue assignments, fiscal transfers and borrowing powers of LGUs
  

• 
  Enhanced minimum standards of computerized RPTA and BPLS systems
  
• 
  Developed or enhanced an existing system for RPTA and BPLS
  

1. 
   To provide framework for LGU borrowings and guidelines to the proper management of new and existing debt
   

• 
  Printed and distributed debt management manual
  

2. 
   To improve, automate and link MDFO finance and technical operations
   

1. 
   To provide MDFO technical expertise for the enhancement of the current financing facility; re-alignment of the subprojects and process of loan availment and approval.
   

2. 
   To provide MDFO technical expertise for a possible new financing facility, existing programs and policies.
   

• 
  LGU Financing Policy Framework
  
• 
  Assessment on the Implementation of the Performance-Based Incentive Policy (PBIP) and the Performance-Based Grant System (PBGS)
  
• 
  Creation of new financing windows that are aligned with current administration’s thrusts
  

• 
  Strengthened Sub-national Debt Monitoring Systems: Develop and implement an operating system for monitoring sub-national debt
  
• 
  Strengthened Regulatory Framework for Sub-national Debt: Develop specific and actionable policy recommendations for comprehensively strengthening the effectiveness and efficiency of the fiscal rules and regulatory framework governing sub-national debt, including relevant provisions of the Local Government Code as well as requirements instituted by national oversight bodies such as BLGF and the Monetary Board.