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Sangguniang Panlungsod Ng Naga

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ORDINANCE NO. 2026-020

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AN ORDINANCE REVERTING TO UNAPPROPRIATED BALANCE THE TOTAL AMOUNT OF SEVENTEEN MILLION FOUR HUNDRED FIFTY-NINE THOUSAND ONE HUNDRED-FIVE PESOS (P17,459,105.00) OUT OF THE SAVINGS FROM PERSONAL SERVICES (PS) ACCOUNTS OF VARIOUS OFFICES FOR THE PERIOD FROM JANUARY 1 TO DECEMBER 31, 2026 (SAVINGS FROM DISCONTINUED FUNDED BUT VACANT POSITIONS), AND APPROPRIATING THE SAME TO THE FOLLOWING PS ACCOUNTS OF VARIOUS DEPARTMENTS AND OFFICES TO COVER THE IMPLEMENTATION OF THE REGULARIZATION PROGRAM, PURSUANT TO EXECUTIVE ORDER NO. 2, SERIES OF 2025, “ESTABLISHING A REGULARIZATION MECHANISM FOR LONG-SERVING CASUAL PERSONNEL OF THE CITY GOVERNMENT OF NAGA”:-

Author(s)/Sponsor(s): Hon. Elmer S. Baldemoro
Date Enacted: February 18, 2026

Highlights

This ordinance reverts the amount of P17,459,105.00, which comes from the savings in the Personal Services (PS) Accounts of various offices for the period of January 1 to December 31, 2026. These savings are derived from discontinued funded but vacant casual positions that are no longer necessary as their functions are now being satisfactorily performed by existing casual employees. The reverted amount is then appropriated to the PS Accounts of various departments and offices to cover the implementation of the Regularization Program, established under Executive Order No. 2, Series of 2025, for long-serving casual personnel of the City Government of Naga.

Highlights:

  • Reversion of P17,459,105.00 from Personal Services (PS) Accounts savings of various offices.
  • Savings come from discontinued funded but vacant casual positions.
  • The amount is appropriated to cover the implementation of the Regularization Program.
  • The Regularization Program is for long-serving casual personnel and is pursuant to Executive Order No. 2, Series of 2025.

Author: HON. ELMER S. BALDEMORO

Date Filed (Enacted): February 18, 2026

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Full TEXT:

ORDINANCE NO. 2026-020

AN ORDINANCE REVERTING TO UNAPPROPRIATED BALANCE THE TOTAL AMOUNT OF SEVENTEEN MILLION FOUR HUNDRED FIFTY-NINE THOUSAND ONE HUNDRED-FIVE PESOS (P17,459,105.00) OUT OF THE SAVINGS FROM PERSONAL SERVICES (PS) ACCOUNTS OF VARIOUS OFFICES FOR THE PERIOD FROM JANUARY 1 TO DECEMBER 31, 2026 (SAVINGS FROM DISCONTINUED FUNDED BUT VACANT POSITIONS), AND APPROPRIATING THE SAME TO THE FOLLOWING PS ACCOUNTS OF VARIOUS DEPARTMENTS AND OFFICES TO COVER THE IMPLEMENTATION OF THE REGULARIZATION PROGRAM, PURSUANT TO EXECUTIVE ORDER NO. 2, SERIES OF 2025, “ESTABLISHING A REGULARIZATION MECHANISM FOR LONG-SERVING CASUAL PERSONNEL OF THE CITY GOVERNMENT OF NAGA”:-

Author: HON. ELMER S. BALDEMORO

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

SECTION 1. The total amount of Seventeen Million Four Hundred Fifty-Nine Thousand One Hundred-Five Pesos (P17,459,105.00) out of the Savings from Personal Services (PS) Accounts of various offices for the period from January 1 to December 31, 2026, (savings from discontinued funded but vacant positions) is hereby reverted, and appropriating the same to the following PS Accounts of various departments and offices to cover the implementation of the Regularization Program, pursuant to Executive Order No. 2, Series of 2025, “Establishing a Regularization Mechanism for Long-Serving Casual Personnel of the City Government of Naga”.

SECTION 2. The functions of the funded but vacant casual positions enumerated hereunder are now being satisfactorily performed by the existing complement of casual employees and are therefore no longer necessary and are herein discontinued. The appropriations for these positions in the amount of Seventeen Million Four Hundred Fifty-Nine Thousand One Hundred-Five Pesos (P17,459.105.00) which, as per record of the City Budget Office, remain free of any obligation and are herein deemed as savings.

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

ENACTED: February 18, 2026.

WE HEREBY CERTIFY to the correctness of the foregoing ordinance.

GABRIEL H. BORDADO JR.

City Vice Mayor & Presiding Officer

LILIAN O. PASCUAL

Acting SP Secretary

APPROVED:

MARIA LEONOR G. ROBREDO

City Mayor