Philippine Local Government Interactive Dataset

The definitions used in the manual are the harmonized definitions taken from the Manual of SIE for LGUs (Local Government Code and Treasury Manual) and COA definitions of accounts. This manual has also included the source/section trail for the definitions found in the LGC. The following terms shall be used in the preparation of the SRE report in order to standardize the definition and classification of accounts in harmony with the NGAS accounts:

Region – refers to a region located in the Philippines.

Fiscal Year – 12-month period commencing from January 1 to December 31

Region – refers to a region located in the Philippines.

Total Income – Refers to amount of money or its equivalent received during the period in exchange of services, sale of goods, or as profit from financial operations (net income). Includes income from local sources (tax revenue, non-tax revenue), and external sources (internal revenue allotment (see below), and national tax collections).

Internal Revenue Allocation (IRA) - Share of the province/city/municipality from the national taxes collected.

Department of Education Expenditures – covers sector expenditures for services in support of schools and education facilities; planning and manpower development; sports; and cultural preservation and enrichment.

Economic Services Expenditures – covers sector expenditures for activities directed in promotion, enhancement and the attainment of desired economic growth.

Health, Nutrition and Population Control Expenditures – covers sector expenditures for health program including medical, dental and health services; planning and administration of nutrition programs; population and family planning programs; and administration of these programs.

Housing and Community Development Expenditures - covers sector expenditures for the provision of housing and sanitary services, promotion of community development, slum clearance, zoning and control of population.

General Public Services Expenditures – covers sector expenditures for services that are indispensable to the existence of an organized LGU. These include executive and legislative services; overall financial and fiscal services; the civil service; planning; conduct of foreign affairs; general research; public order and safety; and centralized services. These exclude general administration, regulation, research and other services of departments that can be identified directly under each specific sector.

Labor and Employment Expenditures - covers sector expenditures for the formulation, implementation and regulation of labor policies; promotion, placement, and regulation of domestic and overseas employment; and maintenance of industrial peace.

Social Security/Social Services and Social Welfare – covers sector expenditures for the upliftment of disadvantaged families and children; the rehabilitation of the physically and socially handicapped; assistance to distressed and displaced individuals and families; care of the aged and other welfare services and payment of retirement pension and other social security benefits. Also included are expenditures for the provision of services and facilities for recreational, religious and other social activities not elsewhere classified.