FINANCIAL STATEMENTS
EXPENDITURES, DISBURSEMENT AND ACCOUNTABILITY
2026 Approved City Budget
LOCAL EXPENDITURE PROGRAM
FY 2026
I. RECEIPTS PROGRAM (GENERAL ADMINISTRATION)
CITY MAYOR’S OFFICE – MVMMFOPIT | PAOO
a. Sports Development Program – PAOO
b. City Procurement Office – PAOO
c. People Empowerment Fund – PAOO
d. Membership in the League of Cities in the Phil. – PAOO
e. Federation of Lupong Tagapamayapa (PNaLO Program) – PAOO
f. Liga ng mga Barangay and Kapisanan ng mga Sangguniang Bgy. Kgd. – PAOO
g. Gender and Development Office – PAOO
h. Naga City Cooperative Development Office – PAOO
i. Naga City Youth Development Office – PAOO
j. Water Services Division – MVMMFOPIT | PAOO
k. Naga City Council for the Welfare and Protection of Children – PAOO
l. Children’s Affairs Office – PAOO
m. City Disaster Risk Reduction and Management Office – PAOO
Sangguniang Panlungsod – MVMMFOPIT | PAOO
a. Membership in the PCL and NMYL – PAOO
b. Naga City Price Coordinating Council – | PAOO
Office of the City Administrator – MVMMFOPIT | PAOO
a. Building Maintenance Office – PAOO
b. Jesse M. Robredo Good Governance Center – PAOO
c. City Parks Recreational Facilities Mgt. Office – PAOO
d. i-Governance Program Office – PAOO
e. Guinhawang Nagueño Program – PAOO
City Legal Office – MVMMFOPIT | PAOO
City Planning and Development Office – MVMMFOPIT | PAOO
a. Project Monitoring Committe – PAOO
City Civil Register’s Office – MVMMFOPIT | PAOO
City Budget Office – MVMMFOPIT | PAOO
City Treasurer’s Office – MVMMFOPIT | PAOO
City Accounting Office – MVMMFOPIT | PAOO
City Assessor’s Office – MVMMFOPIT | PAOO
General Services Department – MVMMFOPIT | PAOO
City Human Resource Management Office – MVMMFOPIT | PAOO
Information and Technology Office – MVMMFOPIT | PAOO
Public Safety Office – MVMMFOPIT |PAOO
a. Naga City Peace and Order Council – PAOO
b. Naga City Dangerous Drugs Board – PAOO
c. People’s Law Enforcement Board – PAOO
City Events, Protocol and Public Information Office – MVMMFOPIT | PAOO
Naga City Internal Audit Services Office – MVMMFOPIT | PAOO
II. SOCIAL SERVICES
Raul S. Roco Library – MVMMFOPIT | PAOO
City Health Office – MVMMFOPIT | PAOO
City Health Office II – PAOO
a. Emergency Medical Services – PAOO
b. Naga City AIDS Council – PAOO
c. Local Health Board – PAOO
d. Naga City Blood Program – PAOO
City Population and Nutrition Office – MVMMFOPIT | PAOO
Housing and Settlements Development Office – MVMMFOPIT | PAOO
a. Bayanihan Program – PAOO
b. Naga City Urban Devt. & Housing Board – PAOO
c. Assistance to the Naga City Urban Poor Federation – PAOO
City Social Welfare and Development Office – MVMMFOPIT | PAOO
a. Sanggawadan – PAOO
b. Paskohan sa Barangay – PAOO
c. Early Childhood Care and Development Division / (SEED) – PAOO
d. Naga City Children’s Home – PAOO
e. Office for Senior Citizen’s Affairs – PAOO
f. Solo Parent’s Program – PAOO
g. Naga City Bantay Familia Protection Center / Naga City Women’s Home – PAOO
h. 4Ps Program – PAOO
Persons with Disability Affairs Office – MVMMFOPIT | PAOO
Lingkod Barangay Office – MVMMFOPIT | PAOO
a. Bankat – PAOO
Bicol Science and Technology Centrum – MVMMFOPIT | PAOO
Education, Scholarship and Sports Office – MVMMFOPIT | PAOO
a. Sports Office – PAOO
III. ECONOMIC SERVICES
City Engineer’s Office – MVMMFOPIT | PAOO
City Environment and Natural Resources Office – MVMMFOPIT | PAOO
City Agriculturist Office – MVMMFOPIT | PAOO
a. Independent City Agriculture & Fishery Council – PAOO
City Veterinary Office – MVMMFOPIT | PAOO
Metro Public Employment Service Office – MVMMFOPIT | PAOO
Investment and Tourism Promotion Office – MVMMFOPIT | PAOO
Solid Waste Management Office – MVMMFOPIT | PAOO
IV. SPECIAL PURPOSE APPROPRIATION – MVMMFOPIT | PAOO
Local Development Fund – MVMMFOPIT | PAOO
Local Disaster Risk Reduction Management Fund – MVMMFOPIT | PAOO
Statement of Receipts (General Administration)
a. Statement of Fund Allocation by Sector CY 2025 (General Administration)
V.LOCAL ECONOMIC ENTERPRISES
Naga City General Hospital – MVMMFOPIT | PAOO
Market Enterprise and Promotion Office – MVMMFOPIT | PAOO
Naga City District Abattoir – MVMMFOPIT | PAOO
Bicol Central Station – MVMMFOPIT | PAOO
City College of Naga – MVMMFOPIT | PAOO
Our Lady of Lourdes Infirmary – MVMMFOPIT | PAOO
Statement of Funds Allocation by Sector CY 2026 (General Administration)
VI. Summary of Long Term Obligations And Indebtedness
IX. Special Purpose Appropriations Aid to Barangays – Essentials Community Services
X. Computation of PS Ceiling CY 2026
a. Total Personnel Services Budget
b. Total Personnel Services Cost for Economic Enterprises
XI. Summary Annual Budget 2026
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