Full TEXT:

REPUBLIC OF THE PHILIPPINES
CITY OF NAGA
SANGGUNIANG PANLUNGSOD

ORDINANCE NO. 2026-076
Series of 2026

AN ORDINANCE REVERTING TO THE UNAPPROPRIATED BALANCE THE TOTAL AMOUNT OF SIX MILLION FIVE THOUSAND SIX HUNDRED PESOS (P6,005,600.00), REPRESENTING SAVINGS FROM DISCONTINUED AND PERMANENTLY ABANDONED PROJECTS UNDER THE LOCAL DEVELOPMENT FUND (LDF) FOR CY 2026, AND APPROPRIATING THE SAME AS PART OF THE CURRENT LDF, TO AUGMENT THE BUDGETARY ALLOCATIONS FOR VARIOUS LDF PROJECTS WHOSE IMPLEMENTATION COSTS HAVE INCREASED DUE TO THE SUSTAINED RISE IN THE PRICES OF ESSENTIAL CONSTRUCTION MATERIALS.

Sponsors: Hon. Elmer S. Baldemoro
Hon. Councilor Lawrence Jethro Bermundo

Be it ordained by the Sangguniang Panlungsod of the City of Naga, that:

SECTION 1. The Total Amount of Six Million Five Thousand Six Hundred Pesos (P6,005,600.00) representing savings from discontinued and permanently abandoned projects under the Local Development Fund (LDF) for CY 2026 is hereby reverted to the unappropriated balance and appropriating the same as part of the current LDF, to augment the budgetary allocations for various LDF projects whose implementation costs have increased due to the sustained rise in the prices of essential construction materials.

SECTION 2. The amount for reversion represents the certified savings from the Construction of a Two-Storey, Four-Classroom School Building at the Naga City School of Arts and Trade (Sabang High School). The project is now fully funded through a grant from the Department of Education (DepEd), thereby making the corresponding Local Development Fund allocation available for reversion and subsequent reappropriation.

The table below presents the certified savings proposed for reversion, all of which remain fully unencumbered and are free from any outstanding contractual obligations, statutory liens, or third-party claims, to wit:

Table 1: Source of Fund
– AIP Ref Code: 8000-2-01-3918 (b)-003-002-000
– Project Name: Construction of 2-Storey 4-Classroom School Bldg., Naga City School of Arts and Trade (Sabang HS)
– Account Name and Code: Capital Outlay: Building and Other Structure-School Building (1-07-04-020)
– Original Appropriation: P11,000,000.00
– Actual Obligation Incurred: P0.00
– Certified Net Savings (Available for Reversion): P11,000,000.00

The unexpended and unawarded funding allocation for the aforementioned project is legally available to augment the budgetary allocation for the following projects:

Table 2: LDF-2026 Projects for Fund Augmentation

A. SOCIAL DEVELOPMENT
Educational Facilities and Related Projects
– AIP Ref Code: 8000-2-01-003-003-000
Project Name: Construction of School Gate – Mac Mariano Elementary School, Balatas
Object of Expenditure: Capital Outlay
Recommended Additional Allocation: P73,300.00

B. SOCIAL DEVELOPMENT (Kaantabay sa Kauswagan Program / Ordinance No. 1998-033)
Infrastructure Assets – Road Networks (Sub-total: P4,093,900.00)
– AIP Ref Code: 3000-2-01-35-003-005-003
Project Name: Proposed Drainage and Road Concreting – Isarog Heights, Carolina
Object of Expenditure: Capital Outlay
Account Code: 1-07-03-010
Recommended Additional Allocation: P1,449,900.00

– AIP Ref Code: 3000-2-01-35-003-005-004
Project Name: Road Concreting and Drainage, Mabolo Homes, Mabolo
Object of Expenditure: Capital Outlay
Account Code: 1-07-03-010
Recommended Additional Allocation: P1,382,400.00

– AIP Ref Code: 3000-2-01-35-003-005-005
Project Name: Proposed Drainage and Road Concreting, Guavaville, Abella
Object of Expenditure: Capital Outlay
Account Code: 1-07-03-010
Recommended Additional Allocation: P209,200.00

– AIP Ref Code: 3000-2-01-35-003-005-006
Project Name: Proposed Slope Protection, DelRo HOA, Del Rosario
Object of Expenditure: Capital Outlay
Account Code: 1-07-03-010
Recommended Additional Allocation: P1,052,400.00

Infrastructure Assets – Flood Control Systems (Sub-total: P1,838,400.00)
– AIP Ref Code: 3000-2-01-35-003-006-001
Project Name: Drainage at Golden Roseville, Bagumbayan Sur
Object of Expenditure: Capital Outlay
Account Code: 1-07-03-020
Recommended Additional Allocation: P1,283,800.00

– AIP Ref Code: 3000-2-01-35-003-006-002
Project Name: Drainage Uswag Balatas
Object of Expenditure: Capital Outlay
Account Code: 1-07-03-020
Recommended Additional Allocation: P209,100.00

– AIP Ref Code: 3000-2-01-35-003-006-003
Project Name: Drainage Balconville, Concepcion Pequena
Object of Expenditure: Capital Outlay
Account Code: 1-07-03-020
Recommended Additional Allocation: P78,800.00

– AIP Ref Code: 3000-2-01-35-003-006-004
Project Name: Drainage Upville, San Felipe
Object of Expenditure: Capital Outlay
Account Code: 1-07-03-020
Recommended Additional Allocation: P71,100.00

– AIP Ref Code: 3000-2-01-35-003-006-005
Project Name: Drainage, Calayan, Sta Cruz
Object of Expenditure: Capital Outlay
Account Code: 1-07-03-020
Recommended Additional Allocation: P195,000.00

GRAND TOTAL: P6,005,600.00

SECTION 3. This ordinance shall take effect immediately upon its approval.

ENACTED: July 7, 2026.

WE HEREBY CERTIFY to the correctness of the foregoing ordinance.
– LILIAN O. PASCUAL, Acting Secretary to the Sangguniang Panlungsod
– SOPHIA NATALIE B. STA. ISABEL, City Youth Secretary to the Sangguniang Panlungsod

APPROVED:
– GABRIEL H. BORDADO JR., City Vice Mayor & Presiding Officer
– DAN CHRISTIAN R. RAGAY, City Youth Vice Mayor & Presiding Officer
– MARIA LEONOR G. ROBREDO, City Mayor
– ISIAH KYLIE E. NAMORO, City Youth Mayor