DILG LO No. 15 s2016 20% DF Cannot Be Utilized For Purchase of Ambulance and Other Motor Vehicles Unless Particularly Identified or Authorized Under Item 3.0 of The JMC
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DILG LO No. 15 s2016 20% DF Cannot Be Utilized For Purchase of Ambulance and Other Motor Vehicles Unless Particularly Identified or Authorized Under Item 3.0 of The JMC
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DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT
DILG-NAPOLCOM Huilding, EDSA corner Quezon Avensie, Quezon City
wor dil yor pt
OFFICE OF THE UNDERSECRETARY FOR LOCAL GOVERNMENT
DILG Legal Opinion No. 15 S. 2016
DIR, LEILA MAGDA G. RIVERA
Acting Director IV, Public Expenditure Management Bureau
Department of Budget and Management 03 MAR 2016
General Solano Street, San Miguel, Manila
Dear Dir. Rivera:
This refers to your 22 December 2015 letter requesting this Department's position on the
utilization of the 20% local development fund for purchase of ambulance pursuant to
Item 3.1.7 of DILG-DBM Joint Memorandum Circular (JMC) No. 2011-1, dated 13 April
2011, while at the same time expressing your Bureau's view that ambulances, even if to be
used for rescue operations, may not fall within the purview of the calamity-related rescue
‘operations equipment contemplated under Item 3.1.7 of the JMC.
We are inclined to agree with your Bureau's position.
In addition to the application of the principle of ejusdem generis, Section 5.0! of the JMC
clearly intends the exclusion of items for personal services and those mentioned under
Item 4.0 thereof, which expressly include “purchase of motor vehicles” from among the
enumeration, viz
“4.0 EXPENDITURE ITEMS NOT COVERED.
‘The following expense items that are not related to and/or connected
with the implementation of development projects, programs and
activities shall not be paid out of the 20% development fund:
4.1 Administrative expenses such as cash gifts, bonuses, food
allowance, medical assistance, uniforms, supplies, meetings,
Ie isthe responsibilty of ever Provincial Gaver iy and Mangal Mayor and Punong Barangay to esr tat the 20% of
the RA optimally wtied to hep achevedesaba socio-economic development projets and enicnmenta outcomes. The
appropriations for development proitcts shallot nla te for persanal ence nd howe entioned nthe frmedlaly
Broceding. tem No. 4 hereot. Further, al concerned lol chef ensues ae hereby reine that tling sc fe,
whether wilfully or though negligence, fo any purpose beyond tose expressly prescived by lw or public poy sal be
Subject to the sanctions proved under the Los! Goverment Code and such ether apple laws, [phos and
Underscoring outs] communication, water and light, petroleum products and the
like;
4.2 Salaries, wages or overtime pay;
43
‘Travelling expenses, whether domestic or foreign;
44 — Registration or participation fees in training, seminars,
conferences or conventions;
4.5 Construction, repair or refinishing of administrative offices;
4.6 Purchase of administrative office furniture, fixtures, equipment
or appliances; and
4.7 Purchase, maintenance or repair of motor vehicles or motor
cyles.” Emphasis supplied]
In view thereof, it is this Department’s position that the 20% local development fund
cannot be utilized for purchase of ambulance and other motor vehicles, unless
particularly identified/authorized under Item 3.0 of the JMG,
‘Thank you.
Very truly yours,
AUSTERE A. PANADERO
Undersecretary
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