PART 2.

EXPENDITURE PROGRAM
OFFICE OF THE PROVINCIAL GOVERNOR (OPG) - 1011
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester
Code 2023 (Actual) Total 2025(Proposed)
(Actual) (Estimate)
OPG - Regular
Personal Services 15,429,853.97 8,172,313.47 10,284,063.82 18,021,525.25 18,131,635.21
Salaries and Wages - Regular 5 01 01 010 10,835,543.89 5,651,981.32 6,845,370.68 12,497,352.00 12,214,394.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 567,727.26 330,000.00 366,000.00 696,000.00 576,000.00
Representation Allowance (RA) 5 01 02 020 108,900.00 49,500.00 69,300.00 118,800.00 142,500.00
Clothing/Uniform Allowance 5 01 02 040 138,000.00 138,000.00 36,000.00 174,000.00 168,000.00
Productivity Incentive Allowance 5 01 02 080 110,000.00 - 145,000.00 145,000.00 120,000.00
Overtime and Night Pay 5 01 02 130 7,989.84 44,366.10 155,633.90 200,000.00 200,000.00
Year End Bonus 5 01 02 140 874,435.00 - 1,041,446.00 1,041,446.00 1,042,155.00
Cash Gift 5 01 02 150 110,000.00 - 145,000.00 145,000.00 120,000.00
Other Bonuses and Allowances 5 01 02 990 862,795.00 960,727.00 80,719.00 1,041,446.00 1,216,517.00
MidYear Bonus 1,000,517.00
Medical Allowance 168,000
Anniversary Bonus 48,000
Retirement and Life Insurance Premiums 5 01 03 010 1,301,422.85 678,237.76 821,444.48 1,499,682.24 1,465,727.28
Pag-IBIG Contributions 5 01 03 020 57,600.00 33,500.00 36,100.00 69,600.00 57,600.00
PhilHealth Contributions 5 01 03 030 195,059.52 130,714.75 160,635.35 291,350.10 277,699.30
Employees Compensation Insurance Premiums 5 01 03 040 28,500.00 16,500.00 18,300.00 34,800.00 28,800.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 231,880.61 138,786.54 363,114.41 501,900.95 502,242.63
Maintenance and Other Operating Expenses 70,022,826.20 23,937,113.10 35,236,017.92 51,170,500.00 65,855,500.00
Traveling Expenses - Local 5 02 01 010 2,294,686.65 690,566.62 809,433.38 1,500,000.00 2,200,000.00
Traveling Expenses - Foreign 5 02 01 020 - - 500,000.00 500,000.00 500,000.00
Training Expenses 5 02 02 010 442,880.00 - 1,400,000.00 1,400,000.00 1,400,000.00
Office Supplies Expenses 5 02 03 010 780,341.01 116,014.00 281,177.02 397,191.02 710,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 121
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester
Code 2023 (Actual) Total 2025(Proposed)
(Actual) (Estimate)
Fuel, Oil and Lubricants Expenses 5 02 03 090 2,473,833.62 310,577.80 2,694,422.20 3,005,000.00 3,500,000.00
Other Supplies and Materials Expenses 5 02 03 990 437,389.50 22,382.20 277,617.80 300,000.00 500,000.00
Water Expenses 5 02 04 010 20,505.00 9,300.00 140,700.00 150,000.00 150,000.00
Postage and Courier Services 5 02 05 010 1,440.00 - - - -
Telephone Expenses 5 02 05 020 189,500.00 55,000.00 125,000.00 180,000.00 96,000.00
Internet Subscription Expenses 5 02 05 030 48,000.00 - 42,000.00 42,000.00 42,000.00
Confidential Expenses 5 02 10 010 - - - - 2,000,000.00
Janitorial Services 5 02 12 020 25,000.00 - - - -
Other General Services 5 02 12 990 34,022,047.18 10,824,687.00 6,416,753.00 17,241,440.00 25,000,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 4,500.00 - 100,000.00 100,000.00 100,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 1,155,445.00 426,813.24 873,186.76 1,300,000.00 1,900,000.00
Fidelity Bond Premiums 5 02 16 020 - 1,800.00 5,700.00 7,500.00 7,500.00
Advertising Expenses 5 02 99 010 120,000.00 20,000.00 230,000.00 250,000.00 250,000.00
Representation Expenses 5 02 99 030 3,578,094.50 918,112.00 881,888.00 1,800,000.00 2,000,000.00
Membership Dues and Contributions to Organizations5 02 99 060 240,000.00 280,000.00 220,000.00 500,000.00 500,000.00
Donations 5 02 99 080 22,053,248.74 9,754,368.24 19,745,631.76 29,500,000.00 20,000,000.00
Other Maintenance and Operating Expenses 5 02 99 990 2,135,915.00 507,492.00 492,508.00 1,000,000.00 5,000,000.00
Financial Expenses 471,637.50 - - - -
Other Financial Charges (Documentary Stamps) 5 03 01 990 471,637.50 - - - -
Capital Outlay 9,400,000.00 - - - 570,000.00
Office Equipment 1 07 05 020 - - - - 570,000.00
Information and Communication Technology Equipment1 07 05 030 600,000.00 - - - -
Motor Vehicles 1 07 06 010 8,800,000.00 - - - -
Sub-Total 95,324,317.67 32,109,426.57 45,520,081.74 69,192,025.25 84,557,135.21

FY 2025 Local Expenditure Program-Province of Kalinga Page 122

 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester
Code 2023 (Actual) Total 2025(Proposed)
(Actual) (Estimate)
OPG - Internal Audit Services
Maintenance and Other Operating Expenses - 92,030.00 476,523.96 568,553.96 575,986.00
Traveling Expenses - Local 5 02 01 010 - 28,220.00 88,030.00 116,250.00 140,000.00
Training Expenses 5 02 02 010 - 42,210.00 116,414.00 158,624.00 124,866.00
Office Supplies Expenses 5 02 03 010 - - 7,634.46 7,634.46 45,000.00
Other Supplies and Materials Expenses 5 02 03 990 - 3,200.00 73,945.50 77,145.50 115,120.00
Water Expenses 5 02 04 010 - 900.00 2,700.00 3,600.00 4,500.00
Internet Subscription Expenses 5 02 05 030 - 7,500.00 22,500.00 30,000.00 25,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 - 10,000.00 80,000.00 90,000.00 50,000.00
Representation Expenses 5 02 99 030 - - 75,300.00 75,300.00 51,500.00
Other Maintenance and Operating Expenses 5 02 99 990 - - 10,000.00 10,000.00 20,000.00
Capital Outlay - - - - 50,000.00
Furniture and Fixtures 1 07 07 010 - - - - 50,000.00
Sub-Total - 92,030.00 476,523.96 568,553.96 625,986.00
OPG - Information Communications Management Systems
Maintenance and Other Operating Expenses - 109,962.00 707,038.00 817,000.00 1,691,500.00
Traveling Expenses - Local 5 02 01 010 - 9,720.00 30,280.00 40,000.00 73,000.00
Training Expenses 5 02 02 010 - - 40,000.00 40,000.00 23,000.00
Office Supplies Expenses 5 02 03 010 - 9,375.00 30,625.00 40,000.00 53,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 - 41,667.00 158,333.00 200,000.00 200,000.00
Other Supplies and Materials Expenses 5 02 03 990 - - 50,000.00 50,000.00 50,000.00
Water Expenses 5 02 04 010 - - 6,000.00 6,000.00 6,000.00
Telephone Expenses 5 02 05 020 - - 12,000.00 12,000.00 18,000.00
Internet Subscription Expenses 5 02 05 030 - 12,000.00 24,000.00 36,000.00 36,000.00
Other General Services 5 02 12 990 - - - - 540,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 - - 150,000.00 150,000.00 150,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 - - - - 50,000.00
Advertising Expenses 5 02 99 010 - 30,000.00 120,000.00 150,000.00 324,000.00
Representation Expenses 5 02 99 030 - - 60,000.00 60,000.00 135,500.00
Other Maintenance and Operating Expenses 5 02 99 990 - 7,200.00 25,800.00 33,000.00 33,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 123
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester
Code 2023 (Actual) Total 2025(Proposed)
(Actual) (Estimate)
Capital Outlay - - - - 2,520,000.00
Information and Communication Technology Equipment
1 07 05 030 - - - - 520,000.00
Motor Vehicles 1 07 06 010 - - - - 2,000,000.00
Sub-Total - 109,962.00 707,038.00 817,000.00 4,211,500.00
OPG - Youth and Sports Development Program
Personal Services - - - - -
Maintenance and Other Operating Expenses 9,055,424.50 12,866,708.93 1,743,549.75 14,610,258.68 26,630,086.00
Traveling Expenses - Local 5 02 01 010 - 27,000.00 53,000.00 80,000.00 80,000.00
Training Expenses 5 02 02 010 176,300.00 - 50,000.00 50,000.00 50,000.00
Office Supplies Expenses 5 02 03 010 - 39,510.00 15,490.00 55,000.00 55,000.00
Drugs and Medicines Expenses 5 02 03 070 80,000.00 - 10,000.00 10,000.00 60,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 96,950.00 91,701.43 8,298.57 100,000.00 100,000.00
Other Supplies and Materials Expenses 5 02 03 990 2,405,339.00 2,420,642.50 79,357.50 2,500,000.00 6,261,027.00
Water Expenses 5 02 04 010 - 4,260.00 5,740.00 10,000.00 10,000.00
Telephone Expenses 5 02 05 020 - - - - -
Internet Subscription Expenses 5 02 05 030 - - 32,000.00 32,000.00 28,800.00
Prizes 5 02 06 020 155,000.00 - 180,000.00 180,000.00 197,400.00
Other General Services 5 02 12 990 - - 100,320.00 100,320.00 100,320.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 - - 50,000.00 50,000.00 50,000.00
Insurance Expenses 5 02 16 030 21,000.00 36,000.00 104,000.00 140,000.00 103,440.00
Representation Expenses 5 02 99 030 4,620,150.00 8,437,100.00 576,838.68 9,013,938.68 12,126,250.00
Transportation and Delivery Expenses 5 02 99 040 719,000.00 867,000.00 633,000.00 1,500,000.00 1,100,000.00
Other Maintenance and Operating Expenses 5 02 99 990 781,685.50 943,495.00 -154,495.00 789,000.00 6,307,849.00
Capital Outlay - - 60,000.00 60,000.00 773,650.00
Office Equipment 1 07 05 020 - - 30,000.00 30,000.00 -
Information and Communication Technology 1 07 05 030 - - 30,000.00 30,000.00 -
Equipment
Sports Equipment 1 07 05 130 - - - - 773,650.00
Sub-Total 9,055,424.50 12,866,708.93 1,803,549.75 14,670,258.68 27,403,736.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 124
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester
Code 2023 (Actual) Total 2025(Proposed)
(Actual) (Estimate)
OPG - Disaster Risk Reduction Management Services
Personal Services - - - - -
Maintenance and Other Operating Expenses - 126,950.00 660,050.00 787,000.00 -
Traveling Expenses - Local 5 02 01 010 - 19,800.00 180,200.00 200,000.00 -
Training Expenses 5 02 02 010 - 24,000.00 226,000.00 250,000.00 -
Office Supplies Expenses 5 02 03 010 - 75,450.00 226,550.00 302,000.00 -
Postage and Courier Services 5 02 05 010 - - 5,000.00 5,000.00 -
Representation Expenses 5 02 99 030 - 7,700.00 22,300.00 30,000.00 -
Financial Expenses -
Capital Outlay - - - - -
Sub-Total - 126,950.00 660,050.00 787,000.00 -
OPG - Public Employment Services
Personal Services - - - - -
Maintenance and Other Operating Expenses 2,024,611.84 258,275.00 2,330,875.00 2,589,150.00 3,609,408.00
Traveling Expenses - Local 5 02 01 010 22,086.84 8,300.00 87,700.00 96,000.00 96,000.00
Training Expenses 5 02 02 010 - 2,000.00 378,000.00 380,000.00 356,000.00
Office Supplies Expenses 5 02 03 010 9,040.00 20,000.00 20,000.00 40,000.00 51,600.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 - - 50,000.00 50,000.00 50,000.00
Other Supplies and Materials Expenses 5 02 03 990 - 23,650.00 41,350.00 65,000.00 77,400.00
Water Expenses 5 02 04 010 - - 3,000.00 3,000.00 3,000.00
Telephone Expenses 5 02 05 020 - - 5,000.00 5,000.00 5,000.00
Internet Subscription Expenses 5 02 05 030 - - 36,000.00 36,000.00 36,000.00
Other General Services 5 02 12 990 - - 158,400.00 158,400.00 158,400.00
Insurance Expenses 5 02 16 030 - - 15,000.00 15,000.00 15,000.00
Representation Expenses 5 02 99 030 - 204,325.00 213,675.00 418,000.00 418,000.00
Membership Dues and Contributions to Organizations5 02 99 060 293,700.00 - 3,000.00 3,000.00 3,000.00
Other Maintenance and Operating Expenses 5 02 99 990 1,699,785.00 - 1,319,750.00 1,319,750.00 2,340,008.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 125

 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester
Code 2023 (Actual) Total 2025(Proposed)
(Actual) (Estimate)
Capital Outlay - - 140,000.00 140,000.00 78,600.00
Information and Communication Technology 1 07 05 030 - - 140,000.00 140,000.00 -
Equipment
Furniture and Fixtures 1 07 07 010 - - - - 78,600.00
Sub-Total 2,024,611.84 258,275.00 2,470,875.00 2,729,150.00 3,688,008.00
OPG - Person with Disability Affairs Services
Personal Services - - - - -
Maintenance and Other Operating Expenses - 35,708.00 359,292.00 395,000.00 963,000.00
Traveling Expenses - Local 5 02 01 010 - 33,708.00 66,292.00 100,000.00 100,000.00
Training Expenses 5 02 02 010 - - 30,000.00 30,000.00 200,000.00
Office Supplies Expenses 5 02 03 010 - - 20,000.00 20,000.00 20,000.00
Other Supplies and Materials Expenses 5 02 03 990 - - 20,000.00 20,000.00 25,000.00
Water Expenses 5 02 04 010 - - 7,000.00 7,000.00 -
Telephone Expenses 5 02 05 020 - - 18,000.00 18,000.00 18,000.00
Representation Expenses 5 02 99 030 - - 100,000.00 100,000.00 100,000.00
Other Maintenance and Operating Expenses 5 02 99 990 - 2,000.00 98,000.00 100,000.00 500,000.00
Capital Outlay - - - - -
Sub-Total - 35,708.00 359,292.00 395,000.00 963,000.00
OPG - Provincial Cultural Development Program
Maintenance and Other Operating Expenses 17,941,324.65 9,819,147.00 880,853.00 10,700,000.00 13,800,000.00
Representation Expenses
Kalinga Day Prep Meetings 200,000 5 02 99 030 186,410.00 - 200,000.00 200,000.00 300,000.00
LUMIN-AWA Band & Choir 100,000
Other Maintenance and Operating Expense 5 02 99 990 17,754,914.65 9,819,147.00 680,853.00 10,500,000.00 13,500,000.00
Kalinga Bodong Festival 13,000,000
IP Month Celebration 500,000
Capital Outlay - - - - -
Sub-Total 17,941,324.65 9,819,147.00 880,853.00 10,700,000.00 13,800,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 126
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester
Code 2023 (Actual) Total 2025(Proposed)
(Actual) (Estimate)
OPG - Support to Education Development Program - Scholarship/Educational Assistance Program
Personal Services - - - - -
Maintenance and Other Operating Expenses 8,604,195.00 1,201,940.00 9,798,060.00 11,000,000.00 11,350,000.00
Scholarship Grants/Expenses 5 02 02 020 5,500,000.00 - 8,000,000.00 8,000,000.00 8,000,000.00
Technical/Vocational - 1,500,000.00
Academic - 6,500,000.00
Other General Services 5 02 12 990 2,830,620.00 1,201,940.00 1,798,060.00 3,000,000.00 3,000,000.00
(Support to Special Education Fund-Prov'l Local
School Board)
Other Maintenance and Operating Expenses
5 02 99 990 273,575.00 - - - 350,000.00
(Support to Teachers Day Celebration)
Capital Outlay - - - - -
Sub-Total 8,604,195.00 1,201,940.00 9,798,060.00 11,000,000.00 11,350,000.00
OPG - Provincial Employees Wellness Program
Personal Services - - - - -
Maintenance and Other Operating Expenses 2,100,000.00 - - - -
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 2,000,000.00 - - - -
Other Maintenance and Operating Expenses 5 02 99 990 100,000.00 - - - -
Capital Outlay - - - - -
Sub-Total 2,100,000.00 - - - -

FY 2025 Local Expenditure Program-Province of Kalinga Page 127

 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester
Code 2023 (Actual) Total 2025(Proposed)
(Actual) (Estimate)
OPG - Support to NGAs and NGOs
Personal Services - - - - -
Maintenance and Other Operating Expenses 756,583.44 142,336.00 782,664.00 925,000.00 425,000.00
Traveling Expenses - Local (COA) 5 02 01 010 133,084.44 - 160,000.00 160,000.00 160,000.00
Office Supplies Expenses (COA) 5 02 03 010 43,056.00 - 45,000.00 45,000.00 45,000.00
Fuel, Oil and Lubricants Expenses (COA) 5 02 03 090 52,645.00 - 70,000.00 70,000.00 70,000.00
Other Supplies and Materials Expenses (COA) 5 02 03 990 - - 5,000.00 5,000.00 5,000.00
Water Expenses (COA) 5 02 04 010 3,690.00 - 10,000.00 10,000.00 10,000.00
Repairs and Maintenance - Machinery and
5 02 13 050 - - 15,000.00 15,000.00 15,000.00
Equipment (COA)
Repairs and Maintenance - Transportation
5 02 13 060 24,108.00 25,336.00 74,664.00 100,000.00 100,000.00
Equipment (COA)
Subsidies - Others 5 02 14 990 500,000.00 117,000.00 383,000.00 500,000.00 -
Philippine Red Cross-500,000
Insurance Expenses (COA) 5 02 16 030 - - 15,000.00 15,000.00 15,000.00
Other Maintenance and Operating Expenses (COA) 5 02 99 990 - - 5,000.00 5,000.00 5,000.00
Capital Outlay - - - - -
Information and Communication Technology Equipment
1 07 05 030 - - - - -
Sub-Total 756,583.44 142,336.00 782,664.00 925,000.00 425,000.00
OPG - IEC on Road Safety Program
Personal Services - - - - -
Maintenance and Other Operating Expenses 199,500.00 - 200,000.00 200,000.00 -
Traveling Expenses - Local 5 02 01 010 - - - - -
Training Expenses 5 02 02 010 199,500.00 - 200,000.00 200,000.00 -
Other Maintenance and Operating Expenses 5 02 99 990 - - - - -
Capital Outlay - - - - -
Sub-Total 199,500.00 - 200,000.00 200,000.00 -
FY 2025 Local Expenditure Program-Province of Kalinga Page 128
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester
Code 2023 (Actual) Total 2025(Proposed)
(Actual) (Estimate)

OPG - Terminal Leaves Benefits Lumpsum

Personal Services 17,137,173.24 10,761,389.40 11,090,394.70 21,851,784.10 25,000,000.00
Salaries and Wages - Regular 5 01 01 010 - - - - -
Terminal Leave Benefits 5 01 04 030 17,137,173.24 10,761,389.40 11,090,394.70 21,851,784.10 25,000,000.00
Other Personnel Benefits-Monetization of Leave 5 01 04 990 - - - - -
Maintenance and Other Operating Expenses
Credits - - - - -
Capital Outlay - - - - -
Sub-Total 17,137,173.24 10,761,389.40 11,090,394.70 21,851,784.10 25,000,000.00
Total PS 43,131,635.21
Total MOOE 124,900,480.00
Total FE -
Total CO 3,992,250.00
Grand Total (PGO) 153,143,130.34 67,523,872.90 74,749,382.15 133,835,771.99 172,024,365.21

FY 2025 Local Expenditure Program-Province of Kalinga Page 129

FY 2025 Local Expenditure Program-Province of Kalinga Page 130
OFFICE OF THE PROVINCIAL VICE GOVERNOR (OPVG) - 1016
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services - - - -
Maintenance and Other Operating Expenses 15,936,313.14 6,634,459.46 8,883,040.54 15,517,500.00 15,518,000.00
Traveling Expenses - Local 5 02 01 010 509,969.65 142,985.97 67,014.03 210,000.00 355,000.00
Traveling Expenses - Foreign 5 02 01 020 - - 245,000.00 245,000.00 100,000.00
Training Expenses 5 02 02 010 137,000.00 55,800.00 94,200.00 150,000.00 150,000.00
Office Supplies Expenses 5 02 03 010 270,620.00 52,511.00 247,489.00 300,000.00 300,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 1,716,890.70 559,753.49 630,246.51 1,190,000.00 1,319,000.00
Other Supplies and Materials Expenses 5 02 03 990 55,772.00 - 110,000.00 110,000.00 110,000.00
Water Expenses 5 02 04 010 34,130.00 12,130.00 22,870.00 35,000.00 35,000.00
Telephone Expenses 5 02 05 020 84,000.00 21,000.00 63,000.00 84,000.00 60,000.00
Internet Subscription Expenses 5 02 05 030 25,393.59 8,396.00 23,604.00 32,000.00 32,000.00
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 - - 3,000.00 3,000.00 3,000.00
Other General Services 5 02 12 990 10,767,070.00 4,867,440.00 4,132,560.00 9,000,000.00 9,000,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 14,800.00 - 50,000.00 50,000.00 50,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 391,137.20 179,838.00 620,162.00 800,000.00 800,000.00
Advertising Expenses 5 02 99 010 109,000.00 - 280,000.00 280,000.00 200,000.00
Representation Expenses (Support to Committee on
5 02 99 030 1,499,980.00 680,765.00 819,235.00 1,500,000.00 2,500,000.00
Provincial Boundaries-1,000,000)
Membership Dues and Contributions to Organizations5 02 99 060 65,000.00 50,000.00 50,000.00 100,000.00 100,000.00
Subscription Expenses 5 02 99 070 - - 50,000.00 50,000.00 30,000.00
Other Maintenance and Operating Expenses 5 02 99 990 255,550.00 3,840.00 1,374,660.00 1,378,500.00 374,000.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 131

 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) (Actual) (Estimate)
2025(Proposed)

Capital Outlay - - - - 150,000.00

Office Equipment 1 07 05 020 - - - - -
Information and Communication Technology Equipment
1 07 05 030 - - - - 150,000.00
Furniture and Fixtures 1 07 07 010 - - - - -
Total 15,936,313.14 6,634,459.46 8,883,040.54 15,517,500.00 15,668,000.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 132

OFFICE OF THE SANGGUNIANG PANLALAWIGAN (OSP) - 1021
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 35,547,720.33 17,899,199.76 19,476,161.26 37,375,361.02 42,320,293.07
Salaries and Wages - Regular 5 01 01 010 24,923,837.65 12,410,359.45 13,035,268.55 25,445,628.00 28,630,183.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 1,009,736.04 504,454.44 551,545.56 1,056,000.00 1,056,000.00
Representation Allowance (RA) 5 01 02 020 1,119,150.00 465,375.00 672,225.00 1,137,600.00 1,349,100.00
Clothing/Uniform Allowance 5 01 02 040 234,000.00 258,000.00 6,000.00 264,000.00 308,000.00
Productivity Incentive Allowance 5 01 02 080 205,000.00 - 220,000.00 220,000.00 220,000.00
Year End Bonus 5 01 02 140 2,045,198.00 - 2,120,469.00 2,120,469.00 2,446,587.00
Cash Gift 5 01 02 150 200,000.00 - 220,000.00 220,000.00 220,000.00
Other Bonuses and Allowances 5 01 02 990 2,003,803.00 2,075,219.00 45,250.00 2,120,469.00 2,738,464.00
MidYear Bonus 2,341,898.00
Medical Allowance 308,000
Anniversary Bonus 88,000
Retirement and Life Insurance Premiums 5 01 03 010 2,990,388.45 1,489,243.13 1,564,232.23 3,053,475.36 3,435,621.96
Pag-IBIG Contributions 5 01 03 020 98,403.81 50,600.00 56,200.00 106,800.00 105,600.00
PhilHealth Contributions 5 01 03 030 369,287.47 267,343.07 288,865.33 556,208.40 578,860.78
Employees Compensation Insurance Premiums 5 01 03 040 49,100.00 25,300.00 27,500.00 52,800.00 52,800.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 299,815.91 353,305.67 668,605.59 1,021,911.26 1,179,076.33
Maintenance and Other Operating Expenses 44,364,710.66 17,914,492.58 23,280,507.42 41,195,000.00 48,171,000.00
Traveling Expenses - Local 5 02 01 010 500,167.00 184,220.00 626,780.00 811,000.00 972,000.00
Training Expenses 5 02 02 010 369,290.00 160,000.00 311,000.00 471,000.00 822,000.00
Office Supplies Expenses 5 02 03 010 86,500.00 101,800.00 40,200.00 142,000.00 131,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 9,077,587.46 2,879,068.04 5,936,931.96 8,816,000.00 8,728,000.00
Other Supplies and Materials Expenses 5 02 03 990 49,992.00 - 123,000.00 123,000.00 88,000.00
Telephone Expenses 5 02 05 020 572,000.00 196,000.00 380,000.00 576,000.00 576,000.00
Internet Subscription Expenses 5 02 05 030 24,000.00 6,000.00 16,000.00 22,000.00 34,000.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 133

 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Survey Expenses 5 02 07 010 - - - - -
Other General Services 5 02 12 990 24,780,100.00 12,254,560.00 11,971,440.00 24,226,000.00 29,112,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 13,600.00 7,325.00 12,675.00 20,000.00 98,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 1,323,933.20 318,184.00 686,816.00 1,005,000.00 1,154,000.00
Advertising Expenses 5 02 99 010 80,000.00 17,500.00 117,500.00 135,000.00 150,000.00
Representation Expenses 5 02 99 030 7,487,541.00 1,789,835.54 2,923,164.46 4,713,000.00 6,146,000.00
Membership Dues and Contributions to Organizations5 02 99 060 - - 135,000.00 135,000.00 160,000.00
Other Maintenance and Operating Expenses 5 02 99 990 - - - - -
Capital Outlay 278,899.00 59,495.00 3,045,505.00 3,105,000.00 -
Office Equipment 1 07 05 020 78,999.00 - 40,000.00 40,000.00 -
Information and Communication Technology 199,900.00 59,495.00 80,505.00 140,000.00 -
1 07 05 030
Equipment
Motor Vehicles 1 07 06 010 - - 2,800,000.00 2,800,000.00 -
Furniture and Fixtures 1 07 07 010 - - 125,000.00 125,000.00 -
Other Property, Plant and Equipment 1 07 99 990 - - - - -
Total 80,191,329.99 35,873,187.34 45,802,173.68 81,675,361.02 90,491,293.07

FY 2025 Local Expenditure Program-Province of Kalinga Page 134

OFFICE OF THE SECRETARY TO THE SANGGUNIANG PANLALAWIGAN (OSSP) - 1022
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 12,445,423.02 6,380,521.83 7,214,655.32 13,595,177.15 15,053,135.53
Salaries and Wages - Regular 5 01 01 010 8,421,707.80 4,230,757.72 4,761,034.28 8,991,792.00 9,881,486.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 545,272.60 274,000.00 326,000.00 600,000.00 576,000.00
Representation Allowance (RA) 5 01 02 020 172,800.00 38,250.00 134,550.00 172,800.00 205,200.00
Transportation Allowance (TA) 5 01 02 030 81,000.00 - 81,000.00 81,000.00 96,900.00
Clothing/Uniform Allowance 5 01 02 040 132,000.00 150,000.00 - 150,000.00 168,000.00
Productivity Incentive Allowance 5 01 02 080 - - 125,000.00 125,000.00 120,000.00
Overtime and Night Pay 5 01 02 130 120,000.00 - 100,000.00 100,000.00 100,000.00
Year End Bonus 5 01 02 140 731,491.00 - 749,316.00 749,316.00 843,336.00
Cash Gift 5 01 02 150 120,000.00 - 125,000.00 125,000.00 120,000.00
Other Bonuses and Allowances 5 01 02 990 716,455.00 707,375.00 41,941.00 749,316.00 1,025,258.00
MidYear Bonus 827,655.00
Medical Allowance 175,000
Anniversary Bonus 50,000
Retirement and Life Insurance Premiums 5 01 03 010 1,010,604.94 507,268.02 571,747.02 1,079,015.04 1,185,778.32
Pag-IBIG Contributions 5 01 03 020 54,600.00 27,400.00 32,600.00 60,000.00 57,600.00
PhilHealth Contributions 5 01 03 030 158,557.58 104,817.93 116,004.57 220,822.50 238,350.83
Employees Compensation Insurance Premiums 5 01 03 040 27,300.00 13,700.00 16,300.00 30,000.00 28,800.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 153,634.10 326,953.16 34,162.45 361,115.61 406,426.39
Maintenance and Other Operating Expenses 2,414,349.64 1,131,231.86 2,355,268.14 3,486,500.00 3,586,500.00
Traveling Expenses - Local 5 02 01 010 133,194.56 204,462.84 95,537.16 300,000.00 300,000.00
Training Expenses 5 02 02 010 348,300.00 114,850.00 485,150.00 600,000.00 600,000.00
Office Supplies Expenses 5 02 03 010 189,404.00 79,367.50 120,632.50 200,000.00 200,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 379,999.44 153,655.51 226,344.49 380,000.00 380,000.00
Other Supplies and Materials Expenses 5 02 03 990 75,785.00 47,385.00 52,615.00 100,000.00 100,000.00
Water Expenses 5 02 04 010 7,000.00 2,070.00 4,930.00 7,000.00 7,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 135
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Postage and Courier Services 5 02 05 010 - - 1,000.00 1,000.00 1,000.00
Telephone Expenses 5 02 05 020 68,500.00 25,000.00 47,000.00 72,000.00 72,000.00
Internet Subscription Expenses 5 02 05 030 56,077.64 19,499.01 40,500.99 60,000.00 60,000.00
Other General Services 5 02 12 990 752,180.00 375,060.00 378,940.00 754,000.00 754,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 19,050.00 - 36,000.00 36,000.00 36,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 74,510.00 35,620.00 64,380.00 100,000.00 100,000.00
Taxes, Duties and Licenses 5 02 16 010 - - 4,000.00 4,000.00 4,000.00
Fidelity Bond Premiums 5 02 16 020 - - 3,500.00 3,500.00 3,500.00
Advertising Expenses 5 02 99 010 - - 38,000.00 38,000.00 38,000.00
Printing and Publication Expenses 5 02 99 020 - - 275,000.00 275,000.00 275,000.00
Representation Expenses 5 02 99 030 298,649.00 74,262.00 425,738.00 500,000.00 500,000.00
Subscription Expenses 5 02 99 070 11,700.00 - 56,000.00 56,000.00 56,000.00
Other Maintenance and Operating Expenses 5 02 99 990 - - - - 100,000.00
Capital Outlay 278,899.00 - - - -
Office Equipment 1 07 05 020 78,999.00 - - - -
Information and Communication Technology Equipment1 07 05 030 199,900.00 - - - -
Total 15,138,671.66 7,511,753.69 9,569,923.46 17,081,677.15 18,639,635.53

FY 2025 Local Expenditure Program-Province of Kalinga Page 136

OFFICE OF THE PROVINCIAL ADMINISTRATOR (OPAd) - 1031
Proposed New Appropriations, by Object of Expenditures
Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
OPAd - Regular Services
Personal Services 18,626,880.90 9,805,565.40 10,935,141.91 20,740,707.31 23,970,788.52
Salaries and Wages - Regular 5 01 01 010 12,492,227.67 6,530,885.93 7,076,946.07 13,607,832.00 15,513,759.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 1,070,090.92 564,000.00 588,000.00 1,152,000.00 1,200,000.00
Representation Allowance (RA) 5 01 02 020 158,400.00 72,000.00 100,800.00 172,800.00 205,200.00
Transportation Allowance (TA) 5 01 02 030 74,250.00 33,750.00 47,250.00 81,000.00 96,900.00
Clothing/Uniform Allowance 5 01 02 040 264,000.00 276,000.00 12,000.00 288,000.00 350,000.00
Productivity Incentive Allowance 5 01 02 080 229,500.00 - 240,000.00 240,000.00 250,000.00
Year End Bonus 5 01 02 140 1,039,005.00 - 1,133,986.00 1,133,986.00 1,322,075.00
Cash Gift 5 01 02 150 224,000.00 - 240,000.00 240,000.00 250,000.00
Other Bonuses and Allowances 5 01 02 990 994,881.00 1,087,533.00 46,453.00 1,133,986.00 1,721,912.00
MidYear Bonus 1,271,912.00
Medical Allowance 350,000
Anniversary Bonus 100,000
Retirement and Life Insurance Premiums 5 01 03 010 1,499,068.62 782,986.31 849,953.53 1,632,939.84 1,861,651.08
Pag-IBIG Contributions 5 01 03 020 107,300.00 56,400.00 58,800.00 115,200.00 120,000.00
PhilHealth Contributions 5 01 03 030 243,326.80 162,456.78 176,408.22 338,865.00 382,147.80
Employees Compensation Insurance Premiums 5 01 03 040 53,695.45 28,200.00 29,400.00 57,600.00 60,000.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 177,135.44 211,353.38 335,145.09 546,498.47 637,143.64
Maintenance and Other Operating Expenses 11,607,170.65 1,569,347.18 2,056,152.82 3,625,500.00 4,489,500.00
Traveling Expenses - Local 5 02 01 010 260,227.00 138,952.14 161,047.86 300,000.00 300,000.00
Training Expenses 5 02 02 010 328,896.00 76,000.00 224,000.00 300,000.00 300,000.00
Office Supplies Expenses 5 02 03 010 384,510.00 57,691.32 287,308.68 345,000.00 380,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 974,275.65 382,268.72 417,731.28 800,000.00 800,000.00
Other Supplies and Materials Expenses 5 02 03 990 219,860.00 37,240.00 88,760.00 126,000.00 126,000.00
Water Expenses 5 02 04 010 25,350.00 4,990.00 5,010.00 10,000.00 10,000.00
Postage and Courier Services 5 02 05 010 - - 15,000.00 15,000.00 15,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 137
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Telephone Expenses 5 02 05 020 135,000.00 36,000.00 36,000.00 72,000.00 54,000.00
Internet Subscription Expenses 5 02 05 030 79,067.00 10,014.00 13,986.00 24,000.00 24,000.00
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 - - 6,000.00 6,000.00 6,000.00
Security Services 5 02 12 030 5,000,000.00 - - - -
Other General Services 5 02 12 990 2,120,940.00 633,240.00 366,760.00 1,000,000.00 1,200,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 66,700.00 11,800.00 38,200.00 50,000.00 50,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 209,770.00 53,300.00 96,700.00 150,000.00 150,000.00
Fidelity Bond Premiums 5 02 16 020 4,500.00 7,550.00 9,450.00 17,000.00 17,000.00
Advertising Expenses
5 02 99 010 500,000.00 - - - -
(Tourism Audio Visual Presentation)
Representation Expenses 5 02 99 030 598,075.00 120,301.00 279,699.00 400,000.00 1,000,000.00
Transportation and Delivery Expenses 5 02 99 040 - - 7,500.00 7,500.00 7,500.00
Other Maintenance and Operating Expenses 5 02 99 990 700,000.00 - 3,000.00 3,000.00 50,000.00
Capital Outlay 1,910,000.00 - - - 100,000.00
Information and Communication Technology Equipment1 07 05 030 50,000.00 - - - 100,000.00
Motor Vehicles 1 07 06 010 1,710,000.00 - - - -
Other Transportation Equipment 1 07 06 990 150,000.00 - - - -
Sub-Total 32,144,051.55 11,374,912.58 12,991,294.73 24,366,207.31 28,560,288.52

FY 2025 Local Expenditure Program-Province of Kalinga Page 138

 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)

OPAd - Tourism Services

Personal Services - - - - -
Maintenance and Other Operating Expenses - 516,287.94 1,014,632.06 1,530,920.00 2,262,920.00
Traveling Expenses - Local 5 02 01 010 - 60,080.00 129,920.00 190,000.00 190,000.00
Training Expenses 5 02 02 010 - 19,500.00 500.00 20,000.00 20,000.00
Office Supplies Expenses 5 02 03 010 - 37,710.00 42,290.00 80,000.00 80,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 - 51,062.94 148,937.06 200,000.00 200,000.00
Other Supplies and Materials Expenses 5 02 03 990 - 111,155.00 100,845.00 212,000.00 212,000.00
Water Expenses 5 02 04 010 - 1,500.00 4,500.00 6,000.00 6,000.00
Telephone Expenses 5 02 05 020 - 18,000.00 18,000.00 36,000.00 18,000.00
Internet Subscription Expenses 5 02 05 030 - 15,000.00 21,000.00 36,000.00 36,000.00
Other General Services 5 02 12 990 - 157,320.00 157,320.00 314,640.00 314,640.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 - 5,700.00 6,300.00 12,000.00 12,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 - - - - 50,000.00
Representation Expenses 5 02 99 030 - 26,500.00 193,500.00 220,000.00 220,000.00
Subscription Expenses 5 02 99 070 - 4,280.00 - 4,280.00 4,280.00
Other Maintenance and Operating Expense 5 02 99 990
- 8,480.00 191,520.00 200,000.00 900,000.00
(Provincial Cultural Dance Troupe)
Capital Outlay - - 50,000.00 50,000.00 -
Office Equipment (ID Maker, Book Binding Machine) 1 07 05 020 - - 40,000.00 40,000.00 -
Other Property, Plant and Equipment (Water Dispenser)
1 07 99 990 - - 10,000.00 10,000.00 -
Sub-Total - 516,287.94 1,064,632.06 1,580,920.00 2,262,920.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 139

 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)

OPAd - Security Services

Maintenance and Other Operating Expenses - 483,538.00 5,341,462.00 5,825,000.00 7,773,000.00
Traveling Expenses - Local 5 02 01 010 - - 30,000.00 30,000.00 30,000.00
Training Expenses 5 02 02 010 - - 70,000.00 70,000.00 70,000.00
Office Supplies Expenses 5 02 03 010 - 29,952.00 30,048.00 60,000.00 80,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 - 108,576.00 111,424.00 220,000.00 260,000.00
Other Supplies and Materials Expenses 5 02 03 990 - 226,830.00 24,170.00 251,000.00 147,000.00
Water Expenses 5 02 04 010 - 4,680.00 5,320.00 10,000.00 12,000.00
Telephone Expenses 5 02 05 020 - - 30,000.00 30,000.00 18,000.00
Internet Subscription Expenses 5 02 05 030 - - 24,000.00 24,000.00 26,000.00
Security Services 5 02 12 030 - - 5,000,000.00 5,000,000.00 7,000,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 - 3,500.00 16,500.00 20,000.00 20,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 - 60,000.00 - 60,000.00 60,000.00
Taxes, Duties and Licenses 5 02 16 010 - 50,000.00 - 50,000.00 50,000.00
Capital Outlay - - - - 15,000.00
Furniture and Fixtures 1 07 07 010 - - - - 15,000.00
Sub-Total - 483,538.00 5,341,462.00 5,825,000.00 7,788,000.00
OPAd - Provincial Council on Values Formation
Maintenance and Other Operating Expenses - 531,187.00 584,713.00 1,115,900.00 1,163,400.00
Training Expenses 5 02 02 010 - 75,000.00 75,000.00 150,000.00 150,000.00
Office Supplies Expenses 5 02 03 010 - 12,577.00 50,323.00 62,900.00 62,900.00
Other Supplies and Materials Expenses 5 02 03 990 - 10,000.00 - 10,000.00 10,000.00
Water Expenses 5 02 04 010 - - 5,000.00 5,000.00 5,000.00
Other General Services 5 02 12 990 - 415,260.00 415,740.00 831,000.00 831,000.00
Printing and Publication Expenses 5 02 99 020 - - - - 47,500.00
Representation Expenses 5 02 99 030 - 18,350.00 38,650.00 57,000.00 57,000.00
Capital Outlay - - - - -
Sub-Total - 531,187.00 584,713.00 1,115,900.00 1,163,400.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 140
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Support to Bids and Awards Committee
Personal Services - - - - -
Maintenance and Other Operating Expenses 842,454.28 462,810.00 261,190.00 724,000.00 804,000.00
Traveling Expenses - Local 5 02 01 010 80,000.00 15,000.00 45,000.00 60,000.00 60,000.00
Training Expenses 5 02 02 010 - - - - 80,000.00
Office Supplies Expenses 5 02 03 010 74,125.00 80,500.00 19,500.00 100,000.00 100,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 57,322.28 5,500.00 19,500.00 25,000.00 25,000.00
Other Supplies and Materials Expenses 5 02 03 990 83,050.00 33,280.00 6,720.00 40,000.00 40,000.00
Water Expenses 5 02 04 010 5,810.00 - 6,000.00 6,000.00 6,000.00
Internet Subscription Expenses 5 02 05 030 29,400.00 14,400.00 17,600.00 32,000.00 32,000.00
Other General Services 5 02 12 990 242,440.00 247,380.00 58,620.00 306,000.00 306,000.00
Representation Expenses 5 02 99 030 270,307.00 66,750.00 88,250.00 155,000.00 155,000.00
Capital Outlay - - - - -
Sub-Total 842,454.28 462,810.00 261,190.00 724,000.00 804,000.00
Grand Total (OPAd) 32,986,505.83 13,368,735.52 20,243,291.79 33,612,027.31 40,578,608.52

FY 2025 Local Expenditure Program-Province of Kalinga Page 141

FY 2025 Local Expenditure Program-Province of Kalinga Page 142
OFFICE OF THE PROVINCIAL HUMAN RESOURCE MANAGEMENT OFFICER (OPHRMO) - 1032
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 11,460,733.73 6,081,826.79 8,545,148.54 14,626,975.33 17,249,515.03
Salaries and Wages - Regular 5 01 01 010 7,756,435.52 4,039,206.69 5,687,285.31 9,726,492.00 11,449,662.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 525,907.93 275,545.30 444,454.70 720,000.00 696,000.00
Representation Allowance (RA) 5 01 02 020 172,800.00 86,400.00 86,400.00 172,800.00 205,200.00
Transportation Allowance (TA) 5 01 02 030 45,900.00 - - - -
Clothing/Uniform Allowance 5 01 02 040 126,000.00 132,000.00 48,000.00 180,000.00 203,000.00
Productivity Incentive Allowance 5 01 02 080 111,500.00 - 150,000.00 150,000.00 145,000.00
Year End Bonus 5 01 02 140 642,952.00 - 810,541.00 810,541.00 977,872.00
Cash Gift 5 01 02 150 107,000.00 - 150,000.00 150,000.00 145,000.00
Other Bonuses and Allowances 5 01 02 990 627,936.00 672,000.00 138,541.00 810,541.00 1,198,186.00
MidYear Bonus 918,789.00
Medical Allowance 196,000
Anniversary Bonus 56,000
Retirement and Life Insurance Premiums 5 01 03 010 930,772.26 484,104.64 683,074.40 1,167,179.04 1,373,959.44
Pag-IBIG Contributions 5 01 03 020 53,473.60 27,600.00 44,400.00 72,000.00 69,600.00
PhilHealth Contributions 5 01 03 030 147,503.76 99,167.14 141,633.56 240,800.70 279,972.68
Employees Compensation Insurance Premiums 5 01 03 040 26,500.00 13,800.00 22,200.00 36,000.00 34,800.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 186,052.66 252,003.02 138,618.57 390,621.59 471,262.92
Maintenance and Other Operating Expenses 5,554,322.22 3,302,225.95 3,917,274.05 7,219,500.00 8,305,360.00
Traveling Expenses - Local 5 02 01 010 319,960.51 145,145.86 204,854.14 350,000.00 350,000.00
Training Expenses 5 02 02 010 300,000.00 78,000.00 322,000.00 400,000.00 415,000.00
Office Supplies Expenses 5 02 03 010 149,877.00 37,725.00 113,275.00 151,000.00 151,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 361,652.52 256,931.54 143,068.46 400,000.00 400,000.00
Other Supplies and Materials Expenses 5 02 03 990 302,805.00 122,015.00 177,985.00 300,000.00 450,000.00
Water Expenses 5 02 04 010 12,810.00 3,250.00 9,750.00 13,000.00 13,000.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 143

 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Electricity Expenses 5 02 04 020 - - - - -
Telephone Expenses 5 02 05 020 72,000.00 18,000.00 54,000.00 72,000.00 54,000.00
Internet Subscription Expenses 5 02 05 030 24,851.07 12,250.07 19,749.93 32,000.00 26,000.00
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 6,000.00 1,500.00 6,500.00 8,000.00 8,000.00
Other General Services 5 02 12 990 283,660.00 148,360.00 301,640.00 450,000.00 468,360.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 49,187.12 47,736.48 2,263.52 50,000.00 50,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 114,100.00 127,612.00 172,388.00 300,000.00 50,000.00
Fidelity Bond Premiums 5 02 16 020 1,125.00 3,375.00 125.00 3,500.00 3,500.00
Printing and Publication Expenses 5 02 99 020 49,900.00 - 50,000.00 50,000.00 50,000.00
Representation Expenses 5 02 99 030 868,375.00 480,325.00 659,675.00 1,140,000.00 1,816,500.00
Other Maintenance and Operating Expenses (PRAISE) 5 02 99 990 2,638,019.00 1,820,000.00 1,680,000.00 3,500,000.00 4,000,000.00
Capital Outlay 90,000.00 - - - 1,950,000.00
Office Equipment 1 07 05 020 70,000.00 - - - 150,000.00
Information and Communication Technology Equipment
1 07 05 030 20,000.00 - - - -
Motor Vehicles 1 07 06 010 - - - - 1,800,000.00
Total 17,105,055.95 9,384,052.74 12,462,422.59 21,846,475.33 27,504,875.03

FY 2025 Local Expenditure Program-Province of Kalinga Page 144

OFFICE OF THE PROVINCIAL PLANNING AND DEVELOPMENT COORDINATOR (OPPDC) - 1041
Proposed New Appropriations, by Object of Expenditures
Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
OPPDC - Regular Services
Personal Services 12,473,051.30 6,764,313.59 8,853,337.80 15,617,651.39 18,949,522.88
Salaries and Wages - Regular 5 01 01 010 8,713,965.22 4,554,392.90 5,774,895.10 10,329,288.00 12,536,491.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 462,000.00 238,272.73 313,727.27 552,000.00 576,000.00
Representation Allowance (RA) 5 01 02 020 185,400.00 72,000.00 100,800.00 172,800.00 205,200.00
Transportation Allowance (TA) 5 01 02 030 44,091.82 34,650.00 46,350.00 81,000.00 96,900.00
Clothing/Uniform Allowance 5 01 02 040 120,000.00 114,000.00 24,000.00 138,000.00 168,000.00
Productivity Incentive Allowance 5 01 02 080 95,000.00 - 115,000.00 115,000.00 120,000.00
Overtime and Night Pay 5 01 02 130 - 137,594.90 262,405.10 400,000.00 400,000.00
Year End Bonus 5 01 02 140 736,124.00 - 860,774.00 860,774.00 1,071,678.00
Cash Gift 5 01 02 150 95,000.00 - 115,000.00 115,000.00 120,000.00
Other Bonuses and Allowances 5 01 02 990 692,688.00 770,221.00 90,553.00 860,774.00 1,241,443.00
MidYear Bonus 1,025,443.00
Medical Allowance 168,000
Anniversary Bonus 48,000
Retirement and Life Insurance Premiums 5 01 03 010 1,037,952.62 546,527.15 692,987.41 1,239,514.56 1,504,378.92
Pag-IBIG Contributions 5 01 03 020 40,300.00 20,000.00 35,200.00 55,200.00 57,600.00
PhilHealth Contributions 5 01 03 030 166,080.41 113,082.38 142,788.22 255,870.60 306,561.40
Employees Compensation Insurance Premiums 5 01 03 040 28,700.00 15,700.00 11,900.00 27,600.00 28,800.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 55,749.23 147,872.53 266,957.70 414,830.23 516,470.56
Maintenance and Other Operating Expenses 2,191,964.53 1,001,165.26 1,596,834.74 2,598,000.00 3,584,360.00
Traveling Expenses - Local 5 02 01 010 340,359.70 219,323.95 180,676.05 400,000.00 450,000.00
Training Expenses 5 02 02 010 375,000.00 144,429.70 305,570.30 450,000.00 812,000.00
Office Supplies Expenses 5 02 03 010 99,490.00 128,055.00 171,945.00 300,000.00 307,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 349,936.10 144,226.85 205,773.15 350,000.00 350,000.00
Other Supplies and Materials Expenses 5 02 03 990 218,790.40 86,450.00 113,550.00 200,000.00 200,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 145
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Water Expenses 5 02 04 010 6,090.00 2,700.00 15,300.00 18,000.00 18,000.00
Postage and Courier Services 5 02 05 010 - - - - -
Telephone Expenses 5 02 05 020 72,000.00 36,000.00 36,000.00 72,000.00 54,000.00
Internet Subscription Expenses 5 02 05 030 21,291.91 13,848.96 28,151.04 42,000.00 45,000.00
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 - - 6,000.00 6,000.00 -
Other General Services 5 02 12 990 - - - - 108,360.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 231,247.60 - 150,000.00 150,000.00 150,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 153,590.00 54,051.36 145,948.64 200,000.00 200,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 255,743.82 122,079.44 177,920.56 300,000.00 300,000.00
Fidelity Bond Premiums 5 02 16 020 3,500.00 - 10,000.00 10,000.00 10,000.00
Printing and Publication Expenses 5 02 99 020 - - - - 50,000.00
Representation Expenses 5 02 99 030 64,925.00 50,000.00 50,000.00 100,000.00 275,000.00
Other Maintenance and Operating Expenses 5 02 99 990 - - - - 255,000.00
Capital Outlay 200,000.00 - - - -
Information and Communication Technology Equipment 1 07 05 030 200,000.00 - - - -
Sub-Total 14,865,015.83 7,765,478.85 10,450,172.54 18,215,651.39 22,533,882.88
OPPDC -Project Validation, Monitoring and Governance Performance Evaluation Program
Maintenance and Other Operating Expenses 1,786,170.00 935,826.50 1,779,173.50 2,715,000.00 3,795,536.00
Traveling Expenses - Local 5 02 01 010 176,460.00 139,731.80 360,268.20 500,000.00 280,000.00
Training Expenses 5 02 02 010 372,570.00 8,250.00 491,750.00 500,000.00 500,000.00
Office Supplies Expenses 5 02 03 010 31,500.00 75,920.00 124,080.00 200,000.00 150,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 80,000.00 22,004.70 27,995.30 50,000.00 150,000.00
Other Supplies and Materials Expenses 5 02 03 990 162,965.00 13,000.00 187,000.00 200,000.00 200,000.00
Internet Subscription Expenses 5 02 05 030 18,880.00 7,120.00 24,880.00 32,000.00 -
Other Professional Services 5 02 11 990 72,600.00 11,000.00 107,000.00 118,000.00 -
Other General Services 5 02 12 990 450,000.00 435,000.00 105,000.00 540,000.00 1,940,536.00
Representation Expenses 5 02 99 030 421,195.00 223,800.00 351,200.00 575,000.00 575,000.00
Capital Outlay - - - - -
Sub-Total 1,786,170.00 935,826.50 1,779,173.50 2,715,000.00 3,795,536.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 146
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
OPPDC - Provincial Development Council
Personal Services - - - - -
Maintenance and Other Operating Expenses 2,409,290.49 629,205.00 1,870,795.00 2,500,000.00 2,350,000.00
Traveling Expenses - Local 5 02 01 010 45,688.00 50,000.00 50,000.00 100,000.00 100,000.00
Training Expenses 5 02 02 010 1,808,900.00 454,400.00 1,345,600.00 1,800,000.00 1,650,000.00
Office Supplies Expenses 5 02 03 010 211,315.00 13,530.00 86,470.00 100,000.00 100,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 49,902.49 12,500.00 37,500.00 50,000.00 50,000.00
Other Supplies and Materials Expenses 5 02 03 990 65,515.00 39,775.00 210,225.00 250,000.00 250,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 - - - - -
Printing and Publication Expenses 5 02 99 020 - 36,000.00 64,000.00 100,000.00 100,000.00
Representation Expenses 5 02 99 030 213,570.00 23,000.00 77,000.00 100,000.00 100,000.00
Other Maintenance and Operating Expenses 5 02 99 990 14,400.00 - - - -
Capital Outlay - - - - 150,000.00
Sub-Total 2,409,290.49 629,205.00 1,870,795.00 2,500,000.00 2,500,000.00
OPPDC - Statistical Development Program
Personal Services - - - - -
Maintenance and Other Operating Expenses 309,052.00 35,600.00 407,253.00 442,853.00 480,000.00
Traveling Expenses - Local 5 02 01 010 60,900.00 - - - 30,000.00
Training Expenses 5 02 02 010 89,900.00 27,500.00 185,353.00 212,853.00 150,000.00
Office Supplies Expenses 5 02 03 010 23,752.00 7,500.00 22,500.00 30,000.00 50,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 - - - - -
Other Supplies and Materials Expenses 5 02 03 990 65,000.00 600.00 99,400.00 100,000.00 100,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 - - - - -
Representation Expenses 5 02 99 030 69,500.00 - 100,000.00 100,000.00 150,000.00
Capital Outlay - - - - 150,000.00
Information and Communication Technology Equipment
1 07 05 030 - - - - 150,000.00
Sub-Total 309,052.00 35,600.00 407,253.00 442,853.00 630,000.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 147

 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
OPPDC - Gender and Development Programs
Personal Services - - - - -
Maintenance and Other Operating Expenses 825,492.00 184,330.00 1,078,070.00 1,262,400.00 1,270,760.00
Traveling Expenses - Local 5 02 01 010 17,700.00 6,080.00 43,920.00 50,000.00 50,000.00
Training Expenses 5 02 02 010 195,550.00 128,200.00 304,200.00 432,400.00 325,000.00
Office Supplies Expenses 5 02 03 010 18,750.00 6,250.00 18,750.00 25,000.00 25,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 10,000.00 12,500.00 37,500.00 50,000.00 50,000.00
Other Supplies and Materials Expenses 5 02 03 990 83,492.00 17,550.00 132,450.00 150,000.00 162,400.00
Representation Expenses 5 02 99 030 - 13,750.00 41,250.00 55,000.00 50,000.00
Donations 5 02 99 080 500,000.00 - 500,000.00 500,000.00 500,000.00
Capital Outlay - 150,000.00 - 150,000.00 100,000.00
Information and Communication Technology Equipment
1 07 05 030 - - - - 100,000.00
Furniture and Fixtures 1 07 07 010 - 150,000.00 - 150,000.00 -
Sub-Total 825,492.00 334,330.00 1,078,070.00 1,412,400.00 1,370,760.00
Total PS 18,949,522.88
Total MOOE 11,480,656.00
Total CO 400,000.00
Grand Total (OPPDC) 20,195,020.32 9,700,440.35 15,585,464.04 25,285,904.39 30,830,178.88

FY 2025 Local Expenditure Program-Province of Kalinga Page 148

OFFICE OF THE PROVINCIAL GENERAL SERVICES OFFICER (OPGSO) - 1061
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 15,869,166.78 7,361,693.84 10,362,349.14 17,724,042.98 20,096,713.57
Salaries and Wages - Regular 5 01 01 010 10,503,529.09 4,867,287.81 6,671,024.19 11,538,312.00 12,927,994.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 936,000.00 412,000.00 620,000.00 1,032,000.00 1,032,000.00
Representation Allowance (RA) 5 01 02 020 172,800.00 86,400.00 86,400.00 172,800.00 205,200.00
Transportation Allowance (TA) 5 01 02 030 81,000.00 40,500.00 40,500.00 81,000.00 96,900.00
Clothing/Uniform Allowance 5 01 02 040 234,000.00 198,000.00 60,000.00 258,000.00 301,000.00
Productivity Incentive Allowance 5 01 02 080 185,000.00 - 215,000.00 215,000.00 215,000.00
Year End Bonus 5 01 02 140 847,949.00 - 961,526.00 961,526.00 1,102,954.00
Cash Gift 5 01 02 150 185,000.00 - 215,000.00 215,000.00 215,000.00
Other Bonuses and Allowances 5 01 02 990 892,138.00 805,303.00 156,223.00 961,526.00 1,446,032.00
MidYear Bonus 1,059,032.00
Medical Allowance 301,000
Anniversary Bonus 86,000
Retirement and Life Insurance Premiums 5 01 03 010 1,255,823.75 584,074.54 800,522.90 1,384,597.44 1,551,359.28
Pag-IBIG Contributions 5 01 03 020 98,319.84 41,000.00 62,200.00 103,200.00 103,200.00
PhilHealth Contributions 5 01 03 030 203,242.66 120,319.55 165,776.65 286,096.20 316,930.98
Employees Compensation Insurance Premiums 5 01 03 040 46,800.00 20,500.00 31,100.00 51,600.00 51,600.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 227,564.44 186,308.94 277,076.40 463,385.34 531,543.31
Maintenance and Other Operating Expenses 13,994,301.44 4,141,710.10 12,082,289.90 16,224,000.00 19,606,000.00
Traveling Expenses - Local 5 02 01 010 203,069.00 12,420.00 237,580.00 250,000.00 250,000.00
Training Expenses 5 02 02 010 198,200.00 - 200,000.00 200,000.00 200,000.00
Office Supplies Expenses 5 02 03 010 199,410.00 - 200,000.00 200,000.00 200,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 999,999.60 289,867.45 710,132.55 1,000,000.00 1,000,000.00
Other Supplies and Materials Expenses 5 02 03 990 476,188.88 23,710.00 456,290.00 480,000.00 480,000.00
Water Expenses 5 02 04 010 14,317.67 4,880.00 15,120.00 20,000.00 20,000.00
Electricity Expenses 5 02 04 020 9,429,814.16 2,419,767.23 5,580,232.77 8,000,000.00 8,000,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 149
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Telephone Expenses 5 02 05 020 72,000.00 32,500.00 39,500.00 72,000.00 54,000.00
Internet Subscription Expenses 5 02 05 030 25,251.00 8,417.00 23,583.00 32,000.00 32,000.00
Janitorial Services 5 02 12 020 190,000.00 - 200,000.00 200,000.00 200,000.00
Other General Services 5 02 12 990 36,480.00 106,780.00 293,220.00 400,000.00 800,000.00
Repairs and Maintenance - Infrastructure Assets 5 02 13 030 - - 500,000.00 500,000.00 500,000.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 243,162.60 74,496.00 425,504.00 500,000.00 500,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 16,640.00 60,730.94 139,269.06 200,000.00 200,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 743,579.64 238,530.00 761,470.00 1,000,000.00 1,000,000.00
Taxes, Duties and Licenses 5 02 16 010 3,375.00 32,714.00 467,286.00 500,000.00 500,000.00
Fidelity Bond Premiums 5 02 16 020 500.00 3,375.00 26,625.00 30,000.00 30,000.00
Insurance Expenses 5 02 16 030 1,096,713.89 808,622.48 1,391,377.52 2,200,000.00 5,200,000.00
Advertising Expenses 5 02 99 010 - - - - -
Representation Expenses 5 02 99 030 45,600.00 24,900.00 75,100.00 100,000.00 100,000.00
Subscription Expenses 5 02 99 070 - - 40,000.00 40,000.00 40,000.00
Other Maintenance and Operating Expenses 5 02 99 990 - - 300,000.00 300,000.00 300,000.00
(for PEE in compliance to building permit)
Capital Outlay - - - - 10,000,000.00
Investment Property, Land 1 06 01 010 - - - - -
Office Equipment (LED Wall with Sound System-
1 07 05 020 - - - - 10,000,000.00
Gym, Auditorium and 3rd Floor Conference Hall)
Total 29,863,468.22 11,503,403.94 22,444,639.04 33,948,042.98 49,702,713.57

FY 2025 Local Expenditure Program-Province of Kalinga Page 150

OFFICE OF THE PROVINCIAL BUDGET OFFICER (OPBO) - 1071
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 11,484,841.98 6,126,772.02 7,324,415.42 13,451,187.44 15,830,327.06
Salaries and Wages - Regular 5 01 01 010 7,175,317.19 4,132,779.27 4,384,520.73 8,517,300.00 10,099,142.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 360,727.27 204,000.00 228,000.00 432,000.00 432,000.00
Representation Allowance (RA) 5 01 02 020 172,800.00 72,000.00 100,800.00 172,800.00 205,200.00
Transportation Allowance (TA) 5 01 02 030 81,000.00 33,750.00 47,250.00 81,000.00 96,900.00
Clothing/Uniform Allowance 5 01 02 040 84,000.00 102,000.00 6,000.00 108,000.00 126,000.00
Productivity Incentive Allowance 5 01 02 080 82,500.00 - 90,000.00 90,000.00 90,000.00
Overtime and Night Pay 5 01 02 130 949,999.02 125,448.74 774,551.26 900,000.00 900,000.00
Year End Bonus 5 01 02 140 671,744.00 - 709,775.00 709,775.00 862,783.00
Cash Gift 5 01 02 150 81,500.00 - 90,000.00 90,000.00 90,000.00
Other Bonuses and Allowances 5 01 02 990 601,820.00 689,009.00 20,766.00 709,775.00 988,461.00
MidYear Bonus 826,461.00
Medical Allowance 126,000
Anniversary Bonus 36,000
Retirement and Life Insurance Premiums 5 01 03 010 861,038.07 495,933.51 526,142.49 1,022,076.00 1,211,897.04
Pag-IBIG Contributions 5 01 03 020 36,200.00 20,400.00 22,800.00 43,200.00 43,200.00
PhilHealth Contributions 5 01 03 030 140,543.38 102,692.81 108,908.89 211,601.70 247,345.60
Employees Compensation Insurance Premiums 5 01 03 040 18,100.00 10,200.00 11,400.00 21,600.00 21,600.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 167,553.05 138,558.69 203,501.05 342,059.74 415,798.42
Maintenance and Other Operating Expenses 1,730,467.39 1,253,196.25 1,821,803.75 3,075,000.00 2,717,000.00
Traveling Expenses - Local 5 02 01 010 214,670.00 297,940.05 2,059.95 300,000.00 450,000.00
Training Expenses (Regular - 200,000; LFC - 700,000) 5 02 02 010 213,700.00 160,000.00 40,000.00 200,000.00 350,000.00
Office Supplies Expenses 5 02 03 010 290,323.90 158,014.20 141,985.80 300,000.00 457,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 500,247.97 175,000.00 175,000.00 350,000.00 350,000.00
Other Supplies and Materials Expenses 5 02 03 990 123,706.00 73,500.00 73,500.00 147,000.00 165,000.00
Water Expenses 5 02 04 010 4,380.00 1,800.00 4,200.00 6,000.00 6,000.00
Telephone Expenses 5 02 05 020 72,000.00 36,000.00 36,000.00 72,000.00 54,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 151
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Internet Subscription Expenses 5 02 05 030 25,669.52 12,667.00 17,333.00 30,000.00 30,000.00
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 130.00 - - - -
Other General Services 5 02 12 990 183,160.00 210,000.00 190,000.00 400,000.00 400,000.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 - - 750,000.00 750,000.00 -
Repairs and Maintenance - Machinery and Equipment5 02 13 050 33,050.00 32,500.00 32,500.00 65,000.00 100,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 37,580.00 75,000.00 75,000.00 150,000.00 200,000.00
Repairs and Maintenance - Furniture and Fixtures 5 02 13 070 - - 50,000.00 50,000.00 50,000.00
Fidelity Bond Premiums 5 02 16 020 - 3,375.00 1,625.00 5,000.00 5,000.00
Representation Expenses (Regular-100,000; LFC-300,000)
5 02 99 030 31,850.00 17,400.00 232,600.00 250,000.00 100,000.00
Capital Outlay - - - - 320,000.00
Office Equipment Document Scanner and Printer) 1 07 05 020 - - - - 60,000.00
Information and Communication Technology Equipment 1 07 05 030 - - - - 260,000.00
Sub-Total 13,215,309.37 7,379,968.27 9,146,219.17 16,526,187.44 18,867,327.06
Local Finance Committee
Personal Services - - - - -
Maintenance and Other Operating Expenses 910,201.00 88,601.00 711,399.00 800,000.00 836,000.00
Traveling Expenses - Local 5 02 01 010 - - - - -
Training Expenses 5 02 02 010 - 54,200.00 445,800.00 500,000.00 500,000.00
Telephone Expenses 5 02 05 020 - - - - 36,000.00
Representation Expenses 5 02 99 030 420,601.00 34,401.00 265,599.00 300,000.00 300,000.00
Capital Outlay - - - - 45,000.00
Information and Communication Technology 1 07 05 030 - - - - 45,000.00
Sub-Total 910,201.00 88,601.00 711,399.00 800,000.00 881,000.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 152

 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Economic Enterprise-Procurement Service
Personal Services - - - - -
Maintenance and Other Operating Expenses 625,260.00 145,033.00 546,967.00 692,000.00 1,496,275.82
Traveling Expenses - Local 5 02 01 010 - - - - -
Internet Subscription Expenses 5 02 05 030 - 2,333.00 29,667.00 32,000.00 -
Other General Services 5 02 12 990 619,760.00 140,000.00 484,000.00 624,000.00 1,360,275.82
Repairs and Maintenance - Machinery and Equipment5 02 13 050 5,500.00 2,700.00 33,300.00 36,000.00 36,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 - - - - 100,000.00
Financial Expenses - - - -
Capital Outlay - - - - -
Sub-Total 625,260.00 145,033.00 546,967.00 692,000.00 1,496,275.82
Grand Total (OPBO) 14,750,770.37 7,613,602.27 10,404,585.17 18,018,187.44 21,244,602.88

FY 2025 Local Expenditure Program-Province of Kalinga Page 153

FY 2025 Local Expenditure Program-Province of Kalinga Page 154
OFFICE OF THE PROVINCIAL ACCOUNTANT (OPAc) - 1081
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 14,594,248.43 7,195,188.01 8,414,590.39 15,609,778.40 18,594,133.35
Salaries and Wages - Regular 5 01 01 010 9,713,308.91 4,717,501.67 5,536,486.33 10,253,988.00 12,186,684.00
Salaries and Wages - Casual/Contractual 5 01 01 020 - - - - -
Personal Economic Relief Allowance (PERA) 5 01 02 010 605,454.55 297,545.45 350,454.55 648,000.00 672,000.00
Representation Allowance (RA) 5 01 02 020 172,800.00 72,000.00 100,800.00 172,800.00 205,200.00
Transportation Allowance (TA) 5 01 02 030 6,750.00 - - - -
Clothing/Uniform Allowance 5 01 02 040 150,000.00 144,000.00 18,000.00 162,000.00 196,000.00
Productivity Incentive Allowance 5 01 02 080 130,000.00 - 135,000.00 135,000.00 140,000.00
Overtime and Night Pay 5 01 02 130 400,000.00 151,187.62 248,812.38 400,000.00 400,000.00
Year End Bonus 5 01 02 140 835,203.00 - 854,499.00 854,499.00 1,041,009.00
Cash Gift 5 01 02 150 130,000.00 - 135,000.00 135,000.00 140,000.00
Other Bonuses and Allowances 5 01 02 990 817,446.00 777,448.00 77,051.00 854,499.00 1,249,377.00
MidYear Bonus 997,377.00
Medical Allowance 196,000
Anniversary Bonus 56,000
Retirement and Life Insurance Premiums 5 01 03 010 1,169,034.85 566,100.20 664,378.36 1,230,478.56 1,462,402.08
Pag-IBIG Contributions 5 01 03 020 60,532.03 29,800.00 35,000.00 64,800.00 67,200.00
PhilHealth Contributions 5 01 03 030 187,126.51 117,398.53 137,109.17 254,507.70 298,970.93
Employees Compensation Insurance Premiums 5 01 03 040 30,200.00 14,900.00 17,500.00 32,400.00 33,600.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 186,392.58 307,306.54 104,499.60 411,806.14 501,690.34
Maintenance and Other Operating Expenses 1,840,456.68 590,953.92 1,203,296.08 1,794,250.00 2,116,600.00
Traveling Expenses - Local 5 02 01 010 356,578.00 100,690.00 229,310.00 330,000.00 330,000.00
Training Expenses 5 02 02 010 140,000.00 69,600.00 70,400.00 140,000.00 250,000.00
Office Supplies Expenses 5 02 03 010 229,805.50 41,575.00 165,175.00 206,750.00 248,100.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 349,939.98 91,016.62 208,983.38 300,000.00 400,000.00
Other Supplies and Materials Expenses 5 02 03 990 65,000.00 25,920.00 39,080.00 65,000.00 78,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 155
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Water Expenses 5 02 04 010 12,000.00 4,620.00 7,380.00 12,000.00 14,400.00
Postage and Courier Services 5 02 05 010 - 190.00 1,810.00 2,000.00 2,000.00
Telephone Expenses 5 02 05 020 72,000.00 29,000.00 43,000.00 72,000.00 54,000.00
Internet Subscription Expenses 5 02 05 030 22,828.00 9,500.00 14,500.00 24,000.00 24,000.00
Other General Services 5 02 12 990 314,164.55 151,480.00 168,520.00 320,000.00 384,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 39,987.12 850.00 39,150.00 40,000.00 40,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 202,153.53 63,012.30 161,987.70 225,000.00 225,000.00
Taxes, Duties and Licenses 5 02 16 010 - - 6,000.00 6,000.00 6,000.00
Fidelity Bond Premiums 5 02 16 020 - - 3,500.00 3,500.00 3,500.00
Representation Expenses 5 02 99 030 13,500.00 3,500.00 14,500.00 18,000.00 21,600.00
Other Maintenance and Operating Expenses 5 02 99 990 22,500.00 - 30,000.00 30,000.00 36,000.00
Capital Outlay - - 295,000.00 295,000.00 370,000.00
Office Equipment 1 07 05 020 - - - - 300,000.00
Information and Communication Technology Equipment1 07 05 030 - - 295,000.00 295,000.00 -
Furniture and Fixtures 1 07 07 010 - - - - 70,000.00
Total 16,434,705.11 7,786,141.93 9,912,886.47 17,699,028.40 21,080,733.35

FY 2025 Local Expenditure Program-Province of Kalinga Page 156

OFFICE OF THE PROVINCIAL TREASURER (OPT) - 1091
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 11,536,918.54 6,784,768.69 9,535,731.92 16,320,500.61 19,606,811.55
Salaries and Wages - Regular 5 01 01 010 7,702,472.45 4,553,873.78 6,161,358.22 10,715,232.00 12,856,393.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 522,181.82 298,363.63 397,636.37 696,000.00 720,000.00
Representation Allowance (RA) 5 01 02 020 144,000.00 72,000.00 100,800.00 172,800.00 205,200.00
Clothing/Uniform Allowance 5 01 02 040 162,000.00 156,000.00 18,000.00 174,000.00 210,000.00
Productivity Incentive Allowance 5 01 02 080 115,000.00 - 145,000.00 145,000.00 150,000.00
Overtime and Night Pay 5 01 02 130 127,150.57 128,527.49 271,472.51 400,000.00 400,000.00
Year End Bonus 5 01 02 140 688,894.20 - 892,936.00 892,936.00 1,097,010.00
Cash Gift 5 01 02 150 119,500.00 - 145,000.00 145,000.00 150,000.00
Other Bonuses and Allowances 5 01 02 990 693,848.00 707,988.00 184,948.00 892,936.00 1,323,049.00
MidYear Bonus 1,053,049.00
Medical Allowance 210,000
Anniversary Bonus 60,000
Retirement and Life Insurance Premiums 5 01 03 010 922,467.19 532,554.61 753,273.23 1,285,827.84 1,542,767.16
Pag-IBIG Contributions 5 01 03 020 54,600.00 29,800.00 39,800.00 69,600.00 72,000.00
PhilHealth Contributions 5 01 03 030 147,873.22 108,000.61 158,038.19 266,038.80 315,713.65
Employees Compensation Insurance Premiums 5 01 03 040 26,200.00 14,900.00 19,900.00 34,800.00 36,000.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 110,731.09 182,760.57 247,569.40 430,329.97 528,678.74
Maintenance and Other Operating Expenses 2,977,382.74 1,521,561.06 2,511,438.94 4,033,000.00 3,935,000.00
Traveling Expenses - Local 5 02 01 010 277,757.76 129,884.00 170,116.00 300,000.00 300,000.00
Training Expenses 5 02 02 010 165,200.00 181,200.00 18,800.00 200,000.00 370,000.00
Office Supplies Expenses 5 02 03 010 148,975.06 62,985.00 102,015.00 165,000.00 165,000.00
Accountable Forms Expenses 5 02 03 020 373,000.00 252,600.00 197,400.00 450,000.00 450,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 699,813.30 244,692.99 455,307.01 700,000.00 700,000.00
Other Supplies and Materials Expenses 5 02 03 990 144,484.00 48,057.14 71,942.86 120,000.00 120,000.00
Water Expenses 5 02 04 010 5,120.00 3,600.00 5,400.00 9,000.00 9,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 157
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Postage and Courier Services 5 02 05 010 1,666.00 1,129.00 1,871.00 3,000.00 3,000.00
Telephone Expenses 5 02 05 020 72,000.00 30,000.00 42,000.00 72,000.00 54,000.00
Internet Subscription Expenses 5 02 05 030 24,375.12 10,000.05 19,999.95 30,000.00 30,000.00
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 220.00 - 4,000.00 4,000.00 4,000.00
Other General Services 5 02 12 990 401,660.00 294,221.81 505,778.19 800,000.00 800,000.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 - - 300,000.00 300,000.00 100,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 31,385.00 1,100.00 58,900.00 60,000.00 60,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 492,400.00 143,842.07 356,157.93 500,000.00 500,000.00
Fidelity Bond Premiums 5 02 16 020 24,676.50 6,000.00 24,000.00 30,000.00 50,000.00
Printing and Publication Expenses 5 02 99 020 19,500.00 102,500.00 -82,500.00 20,000.00 -
Representation Expenses 5 02 99 030 92,250.00 9,749.00 140,251.00 150,000.00 200,000.00
Transportation and Delivery Expenses 5 02 99 040 - - 10,000.00 10,000.00 10,000.00
Membership Dues and Contributions to Organizations5 02 99 060 2,900.00 - 10,000.00 10,000.00 10,000.00
Other Maintenance and Operating Expenses 5 02 99 990 - - 100,000.00 100,000.00 -
Capital Outlay 97,578.75 - 150,000.00 150,000.00 1,310,000.00
Office Equipment 1 07 05 020 - - - - 110,000.00
Information and Communication Technology Equipment 1 07 05 030 - - 150,000.00 150,000.00 -
Motor Vehicles 1 07 06 010 - - - - 200,000.00
Furniture and Fixtures 1 07 07 010 97,578.75 - - - -
Other Property, Plant and Equipment 1 07 99 990 - - - - 1,000,000.00
Sub-Total 14,611,880.03 8,306,329.75 12,197,170.86 20,503,500.61 24,851,811.55
OPT - Local Resource Mobilization Program
Personal Services - - - - -
Maintenance and Other Operating Expenses 4,402,515.32 2,048,985.59 2,416,014.41 4,465,000.00 13,950,000.00
Traveling Expenses - Local 5 02 01 010 7,680.00 29,670.00 120,330.00 150,000.00 150,000.00
Training Expenses 5 02 02 010 - 50,000.00 50,000.00 100,000.00 100,000.00
Office Supplies Expenses 5 02 03 010 120,815.74 - 15,000.00 15,000.00 200,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 199,959.58 38,196.09 161,803.91 200,000.00 200,000.00
Other Supplies and Materials Expenses 5 02 03 990 29,940.00 - 100,000.00 100,000.00 200,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 158
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Prizes 5 02 06 020 251,000.00 - - - 500,000.00
Other General Services
PGENRO-4,000,000; PROVET-5,000,000;OPT- 5 02 12 990 3,697,620.00 1,924,260.00 1,275,740.00 3,200,000.00 10,900,000.00
1,900,000
Repairs and Maintenance - Other Property, Plant and 5 02 13 990 - 6,859.50 193,140.50 200,000.00 200,000.00
Representation Expenses 5 02 99 030 95,500.00 - 300,000.00 300,000.00 500,000.00
Other Maintenance and Operating Expenses 5 02 99 990 - - 200,000.00 200,000.00 1,000,000.00
Capital Outlay - - - - -
Sub-Total 4,402,515.32 2,048,985.59 2,416,014.41 4,465,000.00 13,950,000.00
Grand Total (OPT) 19,014,395.35 10,355,315.34 14,613,185.27 24,968,500.61 38,801,811.55

FY 2025 Local Expenditure Program-Province of Kalinga Page 159

FY 2025 Local Expenditure Program-Province of Kalinga Page 160
OFFICE OF THE PROVINCIAL ASSESSOR (OPAs) - 1101
Proposed New Appropriations, by Object of Expenditures
Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 13,710,731.88 7,082,230.24 7,670,828.79 14,753,059.03 16,707,737.90
Salaries and Wages - Regular 5 01 01 010 9,439,281.34 4,725,293.86 5,197,830.14 9,923,124.00 11,138,949.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 546,226.27 276,545.00 323,455.00 600,000.00 600,000.00
Representation Allowance (RA) 5 01 02 020 172,800.00 72,000.00 100,800.00 172,800.00 205,200.00
Transportation Allowance (TA) 5 01 02 030 81,000.00 33,750.00 47,250.00 81,000.00 96,900.00
Clothing/Uniform Allowance 5 01 02 040 132,000.00 144,000.00 6,000.00 150,000.00 175,000.00
Productivity Incentive Allowance 5 01 02 080 114,500.00 - 125,000.00 125,000.00 125,000.00
Year End Bonus 5 01 02 140 775,535.00 - 826,927.00 826,927.00 950,364.00
Cash Gift 5 01 02 150 110,000.00 - 125,000.00 125,000.00 125,000.00
Other Bonuses and Allowances 5 01 02 990 775,195.00 789,207.00 37,720.00 826,927.00 1,137,447.00
MidYear Bonus 912,447.00
Medical Allowance 175,000
Anniversary Bonus 50,000
Retirement and Life Insurance Premiums 5 01 03 010 1,105,666.03 526,717.98 664,056.90 1,190,774.88 1,336,673.88
Pag-IBIG Contributions 5 01 03 020 54,700.00 27,800.00 32,200.00 60,000.00 60,000.00
PhilHealth Contributions 5 01 03 030 178,779.73 114,968.01 128,019.69 242,987.70 269,197.95
Employees Compensation Insurance Premiums 5 01 03 040 27,400.00 13,900.00 16,100.00 30,000.00 30,000.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 197,648.51 358,048.39 40,470.06 398,518.45 458,006.07
Maintenance and Other Operating Expenses 1,680,326.90 955,626.61 1,584,973.39 2,540,600.00 3,370,000.00
Traveling Expenses - Local 5 02 01 010 221,493.00 39,925.00 346,575.00 386,500.00 386,500.00
Training Expenses 5 02 02 010 229,200.00 115,750.00 127,850.00 243,600.00 475,000.00
Office Supplies Expenses 5 02 03 010 236,558.26 124,169.90 175,830.10 300,000.00 300,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 230,825.72 88,630.41 169,369.59 258,000.00 262,000.00
Other Supplies and Materials Expenses 5 02 03 990 58,437.00 36,523.00 66,477.00 103,000.00 103,000.00
Water Expenses 5 02 04 010 16,670.00 3,840.00 14,160.00 18,000.00 18,000.00
Postage and Courier Services 5 02 05 010 - - 5,000.00 5,000.00 5,000.00
Telephone Expenses 5 02 05 020 72,000.00 30,000.00 42,000.00 72,000.00 54,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 161
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Internet Subscription Expenses 5 02 05 030 24,257.94 12,000.06 12,999.94 25,000.00 25,000.00
Other General Services 5 02 12 990 422,280.00 359,100.00 437,900.00 797,000.00 1,097,000.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 - - - - 300,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 41,184.48 15,038.24 59,961.76 75,000.00 75,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 64,930.00 70,700.00 29,300.00 100,000.00 50,000.00
Repairs and Maintenance - Furniture and Fixtures 5 02 13 070 - - 20,000.00 20,000.00 20,000.00
Fidelity Bond Premiums 5 02 16 020 3,375.00 - 3,500.00 3,500.00 3,500.00
Printing and Publication Expenses 5 02 99 020 - - 26,000.00 26,000.00 26,000.00
Representation Expenses 5 02 99 030 59,115.50 59,950.00 40,050.00 100,000.00 162,000.00
Subscription Expenses 5 02 99 070 - - 8,000.00 8,000.00 8,000.00
Capital Outlay - 2,000,000.00 - 2,000,000.00 2,000,000.00
Office Equipment 1 07 05 020 - - - - -
Information and Communication Technology Equipment 1 07 05 030 - - - - 1,000,000.00
Technical and Scientific Equipment 1 07 05 140 - - - - 1,000,000.00
Motor Vehicles 1 07 06 010 - 2,000,000.00 - 2,000,000.00 -
Total 15,391,058.78 10,037,856.85 9,255,802.18 19,293,659.03 22,077,737.90

FY 2025 Local Expenditure Program-Province of Kalinga Page 162

OFFICE OF THE PROVINCIAL LEGAL OFFICER (OPLO) - 1131
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure
Code 2023 (Actual) First Semester Second Semester Total 2025(Proposed)
(Actual) (Estimate)
OPLO - Regular Services
Personal Services 4,289,935.34 2,728,888.61 2,603,092.21 5,331,980.82 7,130,004.24
Salaries and Wages - Regular 5 01 01 010 2,782,573.98 1,808,976.00 1,810,356.00 3,619,332.00 4,796,421.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 162,000.00 133,656.04 58,343.96 192,000.00 240,000.00
Representation Allowance (RA) 5 01 02 020 68,850.00 45,900.00 45,900.00 91,800.00 108,300.00
Clothing/Uniform Allowance 5 01 02 040 36,000.00 48,000.00 - 48,000.00 70,000.00
Productivity Incentive Allowance 5 01 02 080 35,000.00 - 40,000.00 40,000.00 50,000.00
Year End Bonus 5 01 02 140 238,022.00 - 301,611.00 301,611.00 409,430.00
Cash Gift 5 01 02 150 35,000.00 - 40,000.00 40,000.00 50,000.00
Other Bonuses and Allowances 5 01 02 990 225,309.00 301,496.00 115.00 301,611.00 482,753.00
MidYear Bonus 392,753.00
Medical Allowance 70,000
Anniversary Bonus 20,000
Retirement and Life Insurance Premiums 5 01 03 010 320,383.65 217,077.12 217,242.72 434,319.84 575,570.52
Pag-IBIG Contributions 5 01 03 020 7,713.88 9,600.00 9,600.00 19,200.00 24,000.00
PhilHealth Contributions 5 01 03 030 57,085.90 42,975.06 46,177.44 89,152.50 114,214.35
Employees Compensation Insurance Premiums 5 01 03 040 8,100.00 4,800.00 4,800.00 9,600.00 12,000.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 313,896.93 116,408.39 28,946.09 145,354.48 197,315.37
Maintenance and Other Operating Expenses 1,084,560.47 1,161,087.96 1,659,912.04 2,821,000.00 2,933,000.00
Traveling Expenses - Local 5 02 01 010 83,946.00 53,899.00 46,101.00 100,000.00 100,000.00
Training Expenses 5 02 02 010 151,800.00 54,000.00 66,000.00 120,000.00 120,000.00
Office Supplies Expenses 5 02 03 010 225,687.82 87,211.00 212,789.00 300,000.00 300,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 116,207.63 28,699.96 91,300.04 120,000.00 120,000.00
Other Supplies and Materials Expenses 5 02 03 990 58,118.00 4,800.00 55,200.00 60,000.00 60,000.00
Water Expenses 5 02 04 010 9,990.00 - 10,000.00 10,000.00 10,000.00
Postage and Courier Services 5 02 05 010 - - 2,000.00 2,000.00 50,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 163
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure
Code 2023 (Actual) First Semester Second Semester Total 2025(Proposed)
(Actual) (Estimate)
Telephone Expenses 5 02 05 020 42,000.00 21,000.00 21,000.00 42,000.00 24,000.00
Internet Subscription Expenses 5 02 05 030 23,131.60 11,328.00 20,672.00 32,000.00 32,000.00
Legal Services 5 02 11 010 274,800.00 170,800.00 189,200.00 360,000.00 442,000.00
Other General Services 5 02 12 990 - 670,000.00 830,000.00 1,500,000.00 1,500,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 15,000.00 - 30,000.00 30,000.00 30,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 83,879.42 59,350.00 60,650.00 120,000.00 120,000.00
Taxes, Duties and Licenses 5 02 16 010 - - 1,500.00 1,500.00 1,500.00
Fidelity Bond Premiums 5 02 16 020 - - 3,500.00 3,500.00 3,500.00
Printing and Publication Expenses 5 02 99 020 - - 10,000.00 10,000.00 10,000.00
Subscription Expenses 5 02 99 070 - - 10,000.00 10,000.00 10,000.00
Capital Outlay 522,782.63 - 95,000.00 95,000.00 250,000.00
Office Equipment 1 07 05 020 325,000.00 - - - -
Information and Communication Technology 1 07 05 030 197,782.63 - 50,000.00 50,000.00 250,000.00
Equipment
Furniture and Fixtures 1 07 07 010 - - 45,000.00 45,000.00 -
Sub-Total 5,897,278.44 3,889,976.57 4,358,004.25 8,247,980.82 10,313,004.24

FY 2025 Local Expenditure Program-Province of Kalinga Page 164

 OPLO - Peace & Order and Public Safety (POPS) Program-Provincial Peace and Order Council
Account Past Year Current Year 2024 Budget Year
Object of Expenditure
Code 2023 (Actual) First Semester Second Semester Total 2025(Proposed)
(Actual) (Estimate)
Personal Services - - - - -
Maintenance and Other Operating Expenses 13,826,901.29 5,010,388.33 12,055,611.67 17,066,000.00 15,808,000.00
Traveling Expenses - Local 5 02 01 010 233,717.00 141,535.00 328,465.00 470,000.00 470,000.00
Training Expenses 5 02 02 010 324,600.00 - 560,000.00 560,000.00 560,000.00
Office Supplies Expenses 5 02 03 010 184,263.97 105,220.00 124,780.00 230,000.00 230,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 2,469,338.60 1,168,252.91 1,071,747.09 2,240,000.00 2,740,000.00
Other Supplies and Materials Expenses 5 02 03 990 393,558.00 110,040.00 644,960.00 755,000.00 755,000.00
Internet Subscription Expenses 5 02 05 030 9,867.09 12,619.54 17,380.46 30,000.00 30,000.00
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 - 2,400.00 27,600.00 30,000.00 30,000.00
Survey Expenses 5 02 07 010 711,521.35 - 750,000.00 750,000.00 750,000.00
Other Professional Services 5 02 11 990 3,405,992.00 - - - -
Other General Services 5 02 12 990 875,050.00 953,460.00 1,046,540.00 2,000,000.00 3,242,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 - 23,182.88 36,817.12 60,000.00 60,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 713,120.00 115,088.00 100,912.00 216,000.00 216,000.00
Taxes, Duties and Licenses 5 02 16 010 - - - - -
Advertising Expenses 5 02 99 010 - 25,000.00 25,000.00 50,000.00 50,000.00
Representation Expenses 5 02 99 030 1,299,172.00 1,234,440.00 1,550,560.00 2,785,000.00 2,785,000.00
Donations 5 02 99 080 122,950.00 95,000.00 605,000.00 700,000.00 700,000.00
Other Maintenance and Operating Expenses 5 02 99 990 3,083,751.28 1,024,150.00 5,165,850.00 6,190,000.00 3,190,000.00
Capital Outlay - - - - -
Sub-Total 13,826,901.29 5,010,388.33 12,055,611.67 17,066,000.00 15,808,000.00
Grand Total (OPLO) 19,724,179.73 8,900,364.90 16,413,615.92 25,313,980.82 26,121,004.24

FY 2025 Local Expenditure Program-Province of Kalinga Page 165

FY 2025 Local Expenditure Program-Province of Kalinga Page 166
 Proposed New Appropriations, by Object of Expenditures

Peace & Order and Public Safety (POPS) Program-Provincial Peace and Order Council - Breakdown

Account Kalinga Bodong Former Rebel eCLIP

Object of Expenditure PPOC-REGULAR ANTI SQUATTING SUPPORT TO PNP
Code Council
PERSONAL SERVICES - - - -
MAINTENANCE AND OTHER OPERATING EXPENSES 7,604,600.00 1,070,000.00 2,270,000.00 1,167,000.00 900,000.00
Traveling Expenses - Local 5 02 01 010 350,000.00 - - 100,000.00 -
Training Expenses 5 02 02 010 430,000.00 - - 130,000.00 -
Office Supplies Expenses 5 02 03 010 100,000.00 - 50,000.00 10,000.00 -
Fuel, Oil and Lubricants Expenses 5 02 03 090 1,670,000.00 - 170,000.00 - 900,000.00
Other Supplies and Materials Expenses 5 02 03 990 535,000.00 120,000.00 50,000.00 50,000.00 -
Internet Subscription Expenses 5 02 05 030 - - - 30,000.00 -
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 - - - 30,000.00 -
Survey Expenses 5 02 07 010 - 750,000.00 - - -
Other General Services 5 02 12 990 1,500,000.00 - 1,500,000.00 242,000.00 -
Repairs and Maintenance - Machinery and Equipment 5 02 13 050 60,000.00 - - - -
Repairs and Maintenance - Transportation Equipment 5 02 13 060 200,000.00 - - - -
Advertising Expenses 5 02 99 010 50,000.00 - - - -
Representation Expenses 5 02 99 030 2,035,000.00 200,000.00 500,000.00 50,000.00 -
Donations 5 02 99 080 175,000.00 - - 525,000.00 -
Other Maintenance and Operating Expenses 5 02 99 990 499,600.00 - - - -
Support OUTLAY
CAPITAL to Brgy Tanod/Lupon - 5,000,000 (added to PPOC) - - - -
TOTAL 7,604,600.00 1,070,000.00 2,270,000.00 1,167,000.00 900,000.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 167

 Proposed New Appropriations, by Object of Expenditures

Peace & Order and Public Safety (POPS) Program-Provincial Peace and Order Council - Breakdown

Account Public Attorneys Support to Barangay

Object of Expenditure PROSECUTOR Regional Trial Court TOTAL
Code Office Peace and Order
PERSONAL SERVICES - - -
MAINTENANCE AND OTHER OPERATING EXPENSES 278,400.00 150,000.00 368,000.00 2,000,000.00 15,808,000.00
Traveling Expenses - Local 5 02 01 010 - - 20,000.00 - 470,000.00
Training Expenses 5 02 02 010 - - - - 560,000.00
Office Supplies Expenses 5 02 03 010 20,000.00 30,000.00 20,000.00 - 230,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 - - - - 2,740,000.00
Other Supplies and Materials Expenses 5 02 03 990 - - - - 755,000.00
Internet Subscription Expenses 5 02 05 030 - - - - 30,000.00
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 - - - - 30,000.00
Survey Expenses 5 02 07 010 - - - - 750,000.00
Other General Services 5 02 12 990 - - - - 3,242,000.00
Repairs and Maintenance - Machinery and Equipment 5 02 13 050 - - - - 60,000.00
Repairs and Maintenance - Transportation Equipment 5 02 13 060 - - 16,000.00 - 216,000.00
Advertising Expenses 5 02 99 010 - - - - 50,000.00
Representation Expenses 5 02 99 030 - - - - 2,785,000.00
Donations 5 02 99 080 - - - - 700,000.00
Other Maintenance and Operating Expenses 5 02 99 990 258,400.00 120,000.00 312,000.00 2,000,000.00 3,190,000.00
Support OUTLAY
CAPITAL to Brgy Tanod/Lupon - 5,000,000 (added to PPOC) - - -
TOTAL 278,400.00 150,000.00 368,000.00 2,000,000.00 15,808,000.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 168

OFFICE OF THE PROVINCIAL DISASTER RISK REDUCTION MANAGEMENT OFFICER (OPDRRMO) - 1201
Proposed New Appropriations, by Object of Expenditures
Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services - - - - 6,788,801.81
Salaries and Wages - Regular 5 01 01 010 - - - - 4,542,906.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 - - - - 192,000.00
Representation Allowance (RA) 5 01 02 020 - - - - 108,300.00
Transportation Allowance (TA) 5 01 02 030 - - - - 108,300.00
Clothing/Uniform Allowance 5 01 02 040 - - - - 56,000.00
Productivity Incentive Allowance 5 01 02 080 - - - - 40,000.00
Year End Bonus 5 01 02 140 - - - - 388,099.00
Cash Gift 5 01 02 150 - - - - 40,000.00
Other Bonuses and Allowances 5 01 02 990 - - - - 443,773.00
MidYear Bonus 371,773.00
Medical Allowance 56,000
Anniversary Bonus 16,000
Retirement and Life Insurance Premiums 5 01 03 010 - - - - 545,148.72
Pag-IBIG Contributions 5 01 03 020 - - - - 19,200.00
PhilHealth Contributions 5 01 03 030 - - - - 108,439.70
Employees Compensation Insurance Premiums 5 01 03 040 - - - - 9,600.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 - - - - 187,035.39

FY 2025 Local Expenditure Program-Province of Kalinga Page 169

 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Maintenance and Other Operating Expenses - - - - 805,000.00
Traveling Expenses - Local 5 02 01 010 - - - - 200,000.00
Training Expenses 5 02 02 010 - - - - 130,000.00
Office Supplies Expenses 5 02 03 010 - - - - 420,000.00
Postage and Courier Services 5 02 05 010 - - - - 5,000.00
Representation Expenses 5 02 99 030 - - - - 50,000.00
Financial Expenses - - - - -
Capital Outlay - - - - 50,000.00
Office Equipment 1 07 05 020 - - - - -
Information and Communication Technology Equipment
1 07 05 030 - - - - 50,000.00
Motor Vehicles 1 07 06 010 - - - - -
Furniture and Fixtures 1 07 07 010 - - - - -
Other Property, Plant and Equipment 1 07 99 990 - - - - -
Total - - - - 7,643,801.81

FY 2025 Local Expenditure Program-Province of Kalinga Page 170

OFFICE OF THE PROVINCIAL HEALTH OFFICER (OPHO) - 4411
Proposed New Appropriations, by Object of Expenditures
Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)

Regular Services
Personal Services 17,177,864.74 10,528,056.10 7,542,472.25 18,070,528.35 23,986,687.84
Salaries and Wages - Regular 5 01 01 010 10,716,399.17 7,046,836.18 3,840,631.82 10,887,468.00 14,582,938.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 590,363.64 385,363.64 214,636.36 600,000.00 696,000.00
Representation Allowance (RA) 5 01 02 020 91,800.00 53,550.00 38,250.00 91,800.00 108,300.00
Clothing/Uniform Allowance 5 01 02 040 138,000.00 144,000.00 6,000.00 150,000.00 203,000.00
Subsistence Allowance 5 01 02 050 224,150.00 116,000.00 334,000.00 450,000.00 522,000.00
Laundry Allowance 5 01 02 060 42,303.96 19,908.88 25,091.12 45,000.00 52,200.00
Productivity Incentive Allowance 5 01 02 080 125,000.00 - 125,000.00 125,000.00 145,000.00
Hazard Pay 5 01 02 110 1,673,064.32 744,742.95 936,389.37 1,681,132.32 2,022,311.52
Year End Bonus 5 01 02 140 904,934.00 - 907,289.00 907,289.00 1,246,725.00
Cash Gift 5 01 02 150 125,000.00 - 125,000.00 125,000.00 145,000.00
Other Bonuses and Allowances 5 01 02 990 849,666.00 878,188.00 29,101.00 907,289.00 1,453,759.00
MidYear Bonus 1,192,759.00
Medical Allowance 203,000
Anniversary Bonus 58,000
Retirement and Life Insurance Premiums 5 01 03 010 1,285,967.88 841,187.38 465,308.78 1,306,496.16 1,749,952.56
Pag-IBIG Contributions 5 01 03 020 59,200.00 38,400.00 21,600.00 60,000.00 69,600.00
PhilHealth Contributions 5 01 03 030 205,737.74 172,115.74 94,691.06 266,806.80 354,271.33
Employees Compensation Insurance Premiums 5 01 03 040 29,600.00 16,800.00 13,200.00 30,000.00 34,800.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 116,678.03 70,963.33 366,283.74 437,247.07 600,830.44
Maintenance and Other Operating Expenses 5,637,017.25 6,046,215.83 4,541,233.17 10,587,449.00 15,114,054.00
Traveling Expenses - Local 5 02 01 010 587,055.40 478,900.00 73,110.00 552,010.00 552,010.00
Training Expenses 5 02 02 010 622,451.00 839,877.00 701,813.00 1,541,690.00 2,996,640.00
Office Supplies Expenses 5 02 03 010 106,265.00 27,711.00 130,789.00 158,500.00 228,500.00
Drugs and Medicines Expenses 5 02 03 070 143,400.00 923,432.00 74,567.00 997,999.00 1,817,924.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 171
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 1,931,724.00 1,095,727.76 456,022.24 1,551,750.00 1,551,750.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 390,497.64 155,935.07 344,064.93 500,000.00 500,000.00
Other Supplies and Materials Expenses 5 02 03 990 94,569.00 258,755.00 229,845.00 488,600.00 488,600.00
Water Expenses 5 02 04 010 12,000.00 - 10,000.00 10,000.00 10,000.00
Electricity Expenses 5 02 04 020 - - - - 24,000.00
Postage and Courier Services 5 02 05 010 5,000.00 - 10,000.00 10,000.00 10,000.00
Telephone Expenses 5 02 05 020 33,500.00 21,000.00 46,200.00 67,200.00 72,000.00
Internet Subscription Expenses 5 02 05 030 40,725.21 13,515.00 40,485.00 54,000.00 54,000.00
Prizes 5 02 06 020 123,500.00 30,000.00 435,000.00 465,000.00 429,250.00
Janitorial Services 5 02 12 020 - 5,950.00 1,550.00 7,500.00 7,500.00
Other General Services 5 02 12 990 655,610.00 573,620.00 131,380.00 705,000.00 1,623,600.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 - 700.00 19,300.00 20,000.00 20,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 15,458.00 21,420.00 28,580.00 50,000.00 50,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 312,392.00 187,668.00 162,332.00 350,000.00 350,000.00
Fidelity Bond Premiums 5 02 16 020 - - 5,000.00 5,000.00 5,000.00
Advertising Expenses 5 02 99 010 30,000.00 58,000.00 42,000.00 100,000.00 100,000.00
Representation Expenses 5 02 99 030 532,870.00 332,095.00 581,105.00 913,200.00 913,200.00
Other Maintenance and Operating Expenses 5 02 99 990 - 1,021,910.00 1,018,090.00 2,040,000.00 3,310,080.00
Capital Outlay - - - - 2,815,000.00
Office Equipment 1 07 05 020 - - - - 250,000.00
Information and Communication Technology Equipment 1 07 05 030 - - - - 65,000.00
Motor Vehicles 1 07 06 010 - - - - 2,500,000.00
Sub-Total 22,814,881.99 16,574,271.93 12,083,705.42 28,657,977.35 41,915,741.84

FY 2025 Local Expenditure Program-Province of Kalinga Page 172

 OPHO - Barangay Health Workers
Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services - - - - -
Maintenance and Other Operating Expenses 4,948,760.00 50,691.42 4,697,308.58 4,748,000.00 6,746,350.00
Traveling Expenses - Local 5 02 01 010 - 191.42 4,808.58 5,000.00 5,000.00
Training Expenses 5 02 02 010 98,900.00 - 95,000.00 95,000.00 95,000.00
Office Supplies Expenses 5 02 03 010 - 10,000.00 - 10,000.00 10,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 - - 50,000.00 50,000.00 50,000.00
Other Supplies and Materials Expenses 5 02 03 990 - - - - -
Prizes 5 02 06 020 100,000.00 - 135,000.00 135,000.00 126,000.00
Representation Expenses 5 02 99 030 - 20,500.00 432,500.00 453,000.00 453,000.00
Other Maintenance and Operating Expenses 5 02 99 990 4,749,860.00 20,000.00 3,980,000.00 4,000,000.00 6,007,350.00
Capital Outlay - - - - -
Sub-Total 4,948,760.00 50,691.42 4,697,308.58 4,748,000.00 6,746,350.00
OPHO - Provincial Nutrition Council
Personal Services - - - - -
Maintenance and Other Operating Expenses 2,343,065.00 596,560.00 2,059,420.00 2,655,980.00 5,279,480.00
Traveling Expenses - Local 5 02 01 010 - 3,760.00 6,240.00 10,000.00 10,000.00
Training Expenses 5 02 02 010 44,250.00 49,400.00 173,950.00 223,350.00 223,350.00
Other Supplies and Materials Expenses 5 02 03 990 20,800.00 3,500.00 66,880.00 70,380.00 70,380.00
Prizes 5 02 06 020 488,000.00 394,800.00 376,950.00 771,750.00 531,750.00
Representation Expenses 5 02 99 030 213,500.00 145,100.00 135,400.00 280,500.00 280,500.00
Other Maintenance and Operating Expenses 5 02 99 990 1,576,515.00 - 1,300,000.00 1,300,000.00 4,163,500.00
Capital Outlay - - - - -
Sub-Total 2,343,065.00 596,560.00 2,059,420.00 2,655,980.00 5,279,480.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 173

 OPHO - Provincial Blood Council
Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services - - - - -
Maintenance and Other Operating Expenses 1,106,110.00 560,914.24 348,355.00 909,269.24 824,989.24
Traveling Expenses - Local 5 02 01 010 - - 9,000.00 9,000.00 14,000.00
Training Expenses 5 02 02 010 - - 199,200.00 199,200.00 99,600.00
Office Supplies Expenses 5 02 03 010 4,400.00 - 6,700.00 6,700.00 5,000.00
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 1,004,910.00 466,789.24 - 466,789.24 466,789.24
Other Supplies and Materials Expenses 5 02 03 990 42,000.00 52,000.00 120,580.00 172,580.00 173,600.00
Representation Expenses 5 02 99 030 54,800.00 42,125.00 12,875.00 55,000.00 66,000.00
Capital Outlay - - - - -
Sub-Total 1,106,110.00 560,914.24 348,355.00 909,269.24 824,989.24
OPHO -Support to Covid Response/Existing/Emerging Infectious Diseases
Personal Services - - - - -
Maintenance and Other Operating Expenses 929,714.02 999,270.06 778,729.94 1,778,000.00 828,000.00
Traveling Expenses - Local 5 02 01 010 58,371.00 109,655.06 40,344.94 150,000.00 100,000.00
Training Expenses 5 02 02 010 - - - - 50,000.00
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 298,340.00 400,000.00 - 400,000.00 -
Fuel, Oil and Lubricants Expenses 5 02 03 090 313,253.02 - 150,000.00 150,000.00 -
Other General Services 5 02 12 990 - 472,400.00 55,600.00 528,000.00 528,000.00
Representation Expenses 5 02 99 030 259,750.00 17,215.00 32,785.00 50,000.00 50,000.00
Other Maintenance and Operating Expenses 5 02 99 990 - - 500,000.00 500,000.00 100,000.00
Capital Outlay - - - - -
Sub-Total 929,714.02 999,270.06 1,778,000.00 1,778,000.00 828,000.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 174

 OPHO - Support to PWD and IP Program
Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services - - - - -
Maintenance and Other Operating Expenses - 124,660.00 116,615.74 241,275.74 252,360.00
Traveling Expenses - Local 5 02 01 010 - - - - 5,760.00
Training Expenses 5 02 02 010 - 109,660.00 38,115.74 147,775.74 121,600.00
Prizes 5 02 06 020 - - - - 10,000.00
Representation Expenses 5 02 99 030 - 15,000.00 78,500.00 93,500.00 115,000.00
Capital Outlay - - - - -
Sub-Total - 124,660.00 116,615.74 241,275.74 252,360.00
OPHO - Disaster Risk Reduction Management for Health/Kalinga One Hospital Command Center (DRRMH-OHCC)
Personal Services - - - - -
Maintenance and Other Operating Expenses - - 1,477,620.00 1,477,620.00 -
Traveling Expenses - Local 5 02 01 010 - - 38,920.00 38,920.00 -
Training Expenses 5 02 02 010 - - 325,500.00 325,500.00 -
Office Supplies Expenses 5 02 03 010 - - 10,000.00 10,000.00 -
Drugs and Medicines Expenses 5 02 03 070 - - 500,000.00 500,000.00 -
Fuel, Oil and Lubricants Expenses 5 02 03 090 - - 150,000.00 150,000.00 -
Other Supplies and Materials Expenses 5 02 03 990 - - 13,800.00 13,800.00 -
Other General Services 5 02 12 990 - - 297,400.00 297,400.00 -
Representation Expenses 5 02 99 030 - - 142,000.00 142,000.00 -
Capital Outlay - - - - -
Sub-Total - - 1,477,620.00 1,477,620.00 -
Grand Total (OPHO) 32,142,531.01 18,906,367.65 22,561,024.74 40,468,122.33 55,846,921.08

FY 2025 Local Expenditure Program-Province of Kalinga Page 175

FY 2025 Local Expenditure Program-Province of Kalinga Page 176
OFFICE OF THE PROVINCIAL HEALTH OFFICER-KALINGA PROVINCIAL HOSPITAL (OPHO-KPH) - 4421
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 124,875,992.83 60,630,000.06 75,750,897.67 136,380,897.73 156,003,115.77
Salaries and Wages - Regular 5 01 01 010 77,543,758.59 38,901,716.80 43,260,903.20 82,162,620.00 93,596,576.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 4,746,704.50 2,278,000.00 2,690,000.00 4,968,000.00 5,280,000.00
Representation Allowance (RA) 5 01 02 020 49,500.00 27,000.00 27,000.00 54,000.00 68,400.00
Clothing/Uniform Allowance 5 01 02 040 1,164,000.00 1,182,000.00 60,000.00 1,242,000.00 1,540,000.00
Subsistence Allowance 5 01 02 050 2,273,593.00 933,850.00 2,792,150.00 3,726,000.00 3,960,000.00
Laundry Allowance 5 01 02 060 331,033.07 134,415.44 238,184.56 372,600.00 396,000.00
Productivity Incentive Allowance 5 01 02 080 985,000.00 - 1,035,000.00 1,035,000.00 1,100,000.00
Hazard Pay 5 01 02 110 11,529,414.86 4,655,525.68 7,479,213.20 12,134,738.88 13,113,236.88
Year End Bonus 5 01 02 140 6,379,456.00 - 6,846,885.00 6,846,885.00 7,996,242.00
Cash Gift 5 01 02 150 1,003,000.00 - 1,035,000.00 1,035,000.00 1,100,000.00
Other Bonuses and Allowances 5 01 02 990 6,446,109.00 6,522,897.00 323,988.00 6,846,885.00 9,639,338.00
MidYear Bonus 7,659,338.00
Medical Allowance 1,540,000
Anniversary Bonus 440,000
Retirement and Life Insurance Premiums 5 01 03 010 9,288,139.39 4,667,495.60 5,192,018.80 9,859,514.40 11,231,589.12
Pag-IBIG Contributions 5 01 03 020 474,500.00 235,522.13 261,277.87 496,800.00 528,000.00
PhilHealth Contributions 5 01 03 030 1,540,008.38 970,721.99 1,082,033.71 2,052,755.70 2,336,128.85
Employees Compensation Insurance Premiums 5 01 03 040 237,800.00 117,500.00 130,900.00 248,400.00 264,000.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 883,976.04 3,355.42 3,296,343.33 3,299,698.75 3,853,604.92
Maintenance and Other Operating Expenses 182,222,089.96 104,784,392.19 91,274,667.81 196,059,060.00 175,365,559.50
Traveling Expenses - Local 5 02 01 010 498,500.00 386,936.84 613,063.16 1,000,000.00 1,000,000.00
Training Expenses 5 02 02 010 380,885.00 355,550.00 844,450.00 1,200,000.00 1,200,000.00
Office Supplies Expenses 5 02 03 010 1,477,900.00 618,432.00 681,568.00 1,300,000.00 1,300,000.00
Accountable Forms Expenses 5 02 03 020 46,110.00 750.00 61,650.00 62,400.00 39,000.00
Food Supplies Expenses 5 02 03 050 4,450,000.00 2,060,886.08 2,538,273.92 4,599,160.00 7,196,380.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 177
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Drugs and Medicines Expenses 5 02 03 070 37,345,197.19 29,455,627.81 15,544,372.19 45,000,000.00 60,500,000.00
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 50,557,646.85 34,530,789.55 20,469,210.45 55,000,000.00 63,400,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 1,170,623.28 491,579.45 508,420.55 1,000,000.00 1,572,500.00
Other Supplies and Materials Expenses 5 02 03 990 1,327,201.50 808,715.00 941,285.00 1,750,000.00 1,632,179.50
Water Expenses 5 02 04 010 48,110.00 3,405.00 46,595.00 50,000.00 50,000.00
Electricity Expenses 5 02 04 020 8,500,000.00 2,775,547.77 4,224,452.23 7,000,000.00 8,400,000.00
Postage and Courier Services 5 02 05 010 2,478.00 - 4,000.00 4,000.00 4,000.00
Telephone Expenses 5 02 05 020 30,000.00 - 30,000.00 30,000.00 42,000.00
Internet Subscription Expenses 5 02 05 030 67,636.68 45,345.83 114,654.17 160,000.00 160,000.00
Other Professional Services 5 02 11 990 53,086,326.12 21,278,315.80 38,901,684.20 60,180,000.00 480,000.00
Environment/Sanitary Services 5 02 12 010 - - - - 816,000.00
Other General Services 5 02 12 990 20,523,510.00 10,690,400.00 4,309,600.00 15,000,000.00 25,000,000.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 391,082.00 233,890.00 466,110.00 700,000.00 700,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 212,932.80 169,544.08 330,455.92 500,000.00 800,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 730,100.00 454,204.00 245,796.00 700,000.00 700,000.00
Repairs and Maintenance - Furniture and Fixtures 5 02 13 070 20,000.00 35,600.00 64,400.00 100,000.00 100,000.00
Taxes, Duties and Licenses 5 02 16 010 48,402.00 56,679.98 13,320.02 70,000.00 70,000.00
Fidelity Bond Premiums 5 02 16 020 1,750.00 3,009.00 491.00 3,500.00 3,500.00
Representation Expenses 5 02 99 030 20,000.00 - 200,000.00 200,000.00 200,000.00
Other Maintenance and Operating Expenses 5 02 99 990 1,285,698.54 329,184.00 120,816.00 450,000.00 -
Capital Outlay 1,388,200.00 3,000,000.00 1,900,000.00 4,900,000.00 770,000.00
Office Equipment 1 07 05 020 - - 400,000.00 400,000.00 270,000.00
Information and Communication Technology Equipment 1 07 05 030 - - 1,500,000.00 1,500,000.00 500,000.00
Medical Equipment 1 07 05 110 1,388,200.00 3,000,000.00 - 3,000,000.00 -
Total 308,486,282.79 168,414,392.25 168,925,565.48 337,339,957.73 332,138,675.27

FY 2025 Local Expenditure Program-Province of Kalinga Page 178

OFFICE OF THE PROVINCIAL HEALTH OFFICER-WESTERN KALINGA DISTRICT HOSPITAL (OPHO-WKDH) - 4422
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 18,955,727.68 9,022,715.95 11,320,614.70 20,343,330.65 25,119,122.05
Salaries and Wages - Regular 5 01 01 010 11,678,816.08 5,748,631.91 6,325,012.09 12,073,644.00 14,819,520.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 772,000.00 380,636.35 411,363.65 792,000.00 912,000.00
Representation Allowance (RA) 5 01 02 020 54,000.00 22,500.00 31,500.00 54,000.00 68,400.00
Clothing/Uniform Allowance 5 01 02 040 198,000.00 192,000.00 6,000.00 198,000.00 266,000.00
Subsistence Allowance 5 01 02 050 344,800.00 141,500.00 452,500.00 594,000.00 684,000.00
Laundry Allowance 5 01 02 060 46,835.44 19,294.89 40,105.11 59,400.00 68,400.00
Productivity Incentive Allowance 5 01 02 080 160,000.00 - 165,000.00 165,000.00 190,000.00
Hazard Pay 5 01 02 110 1,776,215.21 702,710.45 1,172,939.23 1,875,649.68 2,204,173.68
Year End Bonus 5 01 02 140 966,980.00 - 1,006,137.00 1,006,137.00 1,266,117.00
Cash Gift 5 01 02 150 160,000.00 - 165,000.00 165,000.00 190,000.00
Other Bonuses and Allowances 5 01 02 990 964,938.00 926,440.00 79,697.00 1,006,137.00 1,554,705.00
MidYear Bonus 1,212,705.00
Medical Allowance 266,000
Anniversary Bonus 76,000
Retirement and Life Insurance Premiums 5 01 03 010 1,400,185.44 688,924.97 759,912.31 1,448,837.28 1,778,342.40
Pag-IBIG Contributions 5 01 03 020 77,200.00 38,000.00 41,200.00 79,200.00 91,200.00
PhilHealth Contributions 5 01 03 030 230,945.51 143,077.38 158,763.72 301,841.10 370,488.00
Employees Compensation Insurance Premiums 5 01 03 040 38,600.00 19,000.00 20,600.00 39,600.00 45,600.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 86,212.00 - 484,884.59 484,884.59 610,175.97
Maintenance and Other Operating Expenses 8,959,161.08 4,425,936.95 5,338,063.05 9,764,000.00 9,858,000.00
Traveling Expenses - Local 5 02 01 010 332,240.00 85,905.00 114,095.00 200,000.00 200,000.00
Training Expenses 5 02 02 010 90,347.00 - 150,000.00 150,000.00 150,000.00
Office Supplies Expenses 5 02 03 010 149,832.00 5,250.00 144,750.00 150,000.00 150,000.00
Accountable Forms Expenses 5 02 03 020 7,000.00 - 7,000.00 7,000.00 7,000.00
Food Supplies Expenses 5 02 03 050 400,000.00 179,051.00 220,949.00 400,000.00 500,000.00
Drugs and Medicines Expenses 5 02 03 070 1,973,515.65 1,000,000.00 1,000,000.00 2,000,000.00 2,500,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 179
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 1,597,045.00 932,350.00 1,067,650.00 2,000,000.00 2,500,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 293,932.20 127,763.09 172,236.91 300,000.00 300,000.00
Other Supplies and Materials Expenses 5 02 03 990 256,275.00 103,800.00 201,200.00 305,000.00 305,000.00
Electricity Expenses 5 02 04 020 339,130.38 141,717.28 158,282.72 300,000.00 300,000.00
Postage and Courier Services 5 02 05 010 - - - - -
Telephone Expenses 5 02 05 020 30,000.00 7,500.00 22,500.00 30,000.00 24,000.00
Internet Subscription Expenses 5 02 05 030 102,500.00 10,500.00 34,500.00 45,000.00 45,000.00
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 - - - - -
Other Professional Services 5 02 11 990 1,539,242.86 967,581.58 592,418.42 1,560,000.00 -
Environment/Sanitary Services 5 02 12 010 - - 100,000.00 100,000.00 100,000.00
Other General Services 5 02 12 990 1,134,660.00 664,980.00 835,020.00 1,500,000.00 2,000,000.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 58,465.99 - 100,000.00 100,000.00 100,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 66,400.00 1,140.00 78,860.00 80,000.00 80,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 442,000.00 146,949.00 203,051.00 350,000.00 350,000.00
Taxes, Duties and Licenses 5 02 16 010 28,200.00 1,650.00 48,350.00 50,000.00 50,000.00
Fidelity Bond Premiums 5 02 16 020 3,375.00 - 10,000.00 10,000.00 10,000.00
Representation Expenses 5 02 99 030 - - - - 60,000.00
Membership Dues and Contributions to Organizations5 02 99 060 - - - - -
Other Maintenance and Operating Expenses 5 02 99 990 115,000.00 49,800.00 77,200.00 127,000.00 127,000.00
Capital Outlay - - - - 1,860,000.00
Office Equipment 1 07 05 020 - - - - -
Information and Communication Technology Equipment 1 07 05 030 - - - - 780,000.00
Other Machinery and Equipment 1 07 05 990 - - - - 1,080,000.00
Total 27,914,888.76 13,448,652.90 16,658,677.75 30,107,330.65 36,837,122.05

FY 2025 Local Expenditure Program-Province of Kalinga Page 180

OFFICE OF THE PROVINCIAL HEALTH OFFICER-KALINGA DISTRICT HOSPITAL (OPHO-KDH) - 4423
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 24,796,062.07 12,253,990.46 17,311,394.44 29,565,384.90 35,231,794.62
Salaries and Wages - Regular 5 01 01 010 14,781,079.18 7,557,112.23 9,665,743.77 17,222,856.00 20,515,765.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 1,101,272.73 548,454.54 723,545.46 1,272,000.00 1,392,000.00
Representation Allowance (RA) 5 01 02 020 52,875.00 22,500.00 31,500.00 54,000.00 68,400.00
Clothing/Uniform Allowance 5 01 02 040 294,000.00 264,000.00 54,000.00 318,000.00 406,000.00
Subsistence Allowance 5 01 02 050 511,250.00 217,250.00 736,750.00 954,000.00 1,044,000.00
Laundry Allowance 5 01 02 060 71,270.98 30,926.33 64,473.67 95,400.00 104,400.00
Productivity Incentive Allowance 5 01 02 080 220,000.00 - 265,000.00 265,000.00 290,000.00
Hazard Pay 5 01 02 110 2,358,464.20 1,007,323.35 1,861,535.49 2,868,858.84 3,139,676.16
Year End Bonus 5 01 02 140 1,351,699.00 - 1,435,238.00 1,435,238.00 1,752,308.00
Cash Gift 5 01 02 150 237,500.00 - 265,000.00 265,000.00 290,000.00
Other Bonuses and Allowances 5 01 02 990 1,337,166.00 1,224,804.00 210,434.00 1,435,238.00 2,201,175.00
MidYear Bonus 1,679,175.00
Medical Allowance 406,000
Anniversary Bonus 116,000
Retirement and Life Insurance Premiums 5 01 03 010 1,767,540.99 902,826.75 1,163,915.97 2,066,742.72 2,461,891.80
Pag-IBIG Contributions 5 01 03 020 109,800.00 54,600.00 72,600.00 127,200.00 139,200.00
PhilHealth Contributions 5 01 03 030 293,435.35 188,089.52 242,481.88 430,571.40 512,894.13
Employees Compensation Insurance Premiums 5 01 03 040 54,900.00 27,300.00 36,300.00 63,600.00 69,600.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 253,808.64 208,803.74 482,876.20 691,679.94 844,484.54
Maintenance and Other Operating Expenses 6,732,642.33 2,226,683.07 5,876,872.93 8,103,556.00 8,805,783.00
Traveling Expenses - Local 5 02 01 010 166,582.00 46,049.00 153,951.00 200,000.00 170,000.00
Training Expenses 5 02 02 010 149,948.00 33,530.00 121,470.00 155,000.00 130,000.00
Office Supplies Expenses 5 02 03 010 199,555.00 48,495.00 145,511.00 194,006.00 246,038.00
Accountable Forms Expenses 5 02 03 020 3,900.00 1,300.00 4,700.00 6,000.00 5,000.00
Food Supplies Expenses 5 02 03 050 449,994.25 54,750.00 395,250.00 450,000.00 450,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 181
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Drugs and Medicines Expenses 5 02 03 070 1,374,970.50 340,348.00 1,034,942.00 1,375,290.00 1,395,496.00
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 1,107,489.00 656,051.00 709,669.00 1,365,720.00 2,395,849.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 193,260.17 13,901.00 286,099.00 300,000.00 260,000.00
Other Supplies and Materials Expenses 5 02 03 990 342,925.00 87,210.00 323,080.00 410,290.00 557,310.00
Water Expenses 5 02 04 010 15,000.00 - 13,000.00 13,000.00 14,000.00
Electricity Expenses 5 02 04 020 299,096.42 110,476.07 224,523.93 335,000.00 325,000.00
Postage and Courier Services 5 02 05 010 - - 1,000.00 1,000.00 1,000.00
Telephone Expenses 5 02 05 020 30,000.00 - 30,000.00 30,000.00 42,000.00
Internet Subscription Expenses 5 02 05 030 24,000.00 7,000.00 17,000.00 24,000.00 24,000.00
Other Professional Services 5 02 11 990 955,737.99 6,000.00 904,000.00 910,000.00 180,000.00
Other General Services 5 02 12 990 745,000.00 746,860.00 753,140.00 1,500,000.00 1,815,840.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 422,000.00 22,456.00 277,544.00 300,000.00 360,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 48,500.00 - 100,000.00 100,000.00 70,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 87,099.00 44,550.00 135,450.00 180,000.00 150,000.00
Repairs and Maintenance - Other Property, Plant and 5 02 13 990 10,000.00 - 130,000.00 130,000.00 85,000.00
Taxes, Duties and Licenses 5 02 16 010 32,900.00 7,707.00 52,293.00 60,000.00 55,000.00
Fidelity Bond Premiums 5 02 16 020 - - 2,250.00 2,250.00 2,250.00
Representation Expenses 5 02 99 030 20,000.00 - 20,000.00 20,000.00 20,000.00
Membership Dues and Contributions to Organizations5 02 99 060 12,000.00 - 12,000.00 12,000.00 12,000.00
Other Maintenance and Operating Expenses 5 02 99 990 42,685.00 - 30,000.00 30,000.00 40,000.00
Capital Outlay 284,000.00 - - - 1,000,000.00
Office Equipment 1 07 05 020 120,000.00 - - - -
Information and Communication Technology Equipment 1 07 05 030 150,000.00 - - - -
Medical Equipment 1 07 05 110 - - - - 1,000,000.00
Furniture and Fixtures 1 07 07 010 14,000.00 - - - -
Total 31,812,704.40 14,480,673.53 23,188,267.37 37,668,940.90 45,037,577.62

FY 2025 Local Expenditure Program-Province of Kalinga Page 182

OFFICE OF THE PROVINCIAL HEALTH OFFICER-PINUKPUK DISTRICT HOSPITAL (OPHO-PDH) - 4424
Proposed New Appropriations, by Object of Expenditures
Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 20,710,959.16 9,963,758.72 12,304,640.66 22,268,399.38 26,560,698.32
Salaries and Wages - Regular 5 01 01 010 12,582,380.39 6,213,535.97 6,875,716.03 13,089,252.00 15,640,429.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 888,000.00 429,636.36 482,363.64 912,000.00 984,000.00
Representation Allowance (RA) 5 01 02 020 54,000.00 18,000.00 36,000.00 54,000.00 68,400.00
Clothing/Uniform Allowance 5 01 02 040 222,000.00 - 228,000.00 228,000.00 287,000.00
Subsistence Allowance 5 01 02 050 394,000.00 174,950.00 509,050.00 684,000.00 738,000.00
Laundry Allowance 5 01 02 060 54,362.73 23,843.64 44,556.36 68,400.00 73,800.00
Productivity Incentive Allowance 5 01 02 080 185,000.00 - 190,000.00 190,000.00 205,000.00
Hazard Pay 5 01 02 110 1,960,180.45 829,456.85 1,281,334.99 2,110,791.84 2,315,009.16
Year End Bonus 5 01 02 140 1,051,825.00 - 1,090,771.00 1,090,771.00 1,335,586.00
Cash Gift 5 01 02 150 185,000.00 - 190,000.00 190,000.00 205,000.00
Other Bonuses and Allowances 5 01 02 990 1,048,802.00 1,049,048.00 41,723.00 1,090,771.00 1,649,357.00
MidYear Bonus 1,290,258.00
Medical Allowance 287,000
Anniversary Bonus 82,000
Retirement and Life Insurance Premiums 5 01 03 010 1,509,937.20 741,031.98 829,678.26 1,570,710.24 1,876,851.48
Pag-IBIG Contributions 5 01 03 020 105,805.30 108,046.54 -16,846.54 91,200.00 98,400.00
PhilHealth Contributions 5 01 03 030 230,768.68 88,118.08 239,113.22 327,231.30 391,010.73
Employees Compensation Insurance Premiums 5 01 03 040 51,804.16 35,615.12 9,984.88 45,600.00 49,200.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 187,093.25 252,476.18 273,195.82 525,672.00 643,654.95
Maintenance and Other Operating Expenses 6,922,903.55 2,299,408.10 5,050,591.90 7,350,000.00 6,279,000.00
Traveling Expenses - Local 5 02 01 010 238,279.08 94,301.00 155,699.00 250,000.00 250,000.00
Training Expenses 5 02 02 010 179,700.00 - 265,000.00 265,000.00 265,000.00
Office Supplies Expenses 5 02 03 010 199,455.00 90,200.00 109,800.00 200,000.00 200,000.00
Accountable Forms Expenses 5 02 03 020 2,600.00 - 5,000.00 5,000.00 3,000.00
Food Supplies Expenses 5 02 03 050 600,000.00 107,300.00 492,700.00 600,000.00 600,000.00
Drugs and Medicines Expenses 5 02 03 070 1,192,448.36 499,969.12 500,030.88 1,000,000.00 1,000,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 183
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 999,959.67 350,000.00 350,000.00 700,000.00 700,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 317,091.95 86,450.98 263,549.02 350,000.00 350,000.00
Other Supplies and Materials Expenses 5 02 03 990 127,184.00 71,060.00 78,940.00 150,000.00 150,000.00
Water Expenses 5 02 04 010 6,000.00 - 6,000.00 6,000.00 12,000.00
Electricity Expenses 5 02 04 020 505,670.10 126,020.00 573,980.00 700,000.00 600,000.00
Telephone Expenses 5 02 05 020 30,000.00 7,500.00 22,500.00 30,000.00 24,000.00
Internet Subscription Expenses 5 02 05 030 30,000.00 7,500.00 22,500.00 30,000.00 36,000.00
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 6,000.00 - 6,000.00 6,000.00 6,000.00
Other Professional Services 5 02 11 990 610,559.27 40,000.00 990,000.00 1,030,000.00 180,000.00
Environment/Sanitary Services 5 02 12 010 - - - - 100,000.00
Other General Services 5 02 12 990 1,679,990.00 762,200.00 762,800.00 1,525,000.00 1,525,000.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 - - 100,000.00 100,000.00 50,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 45,371.12 - 75,000.00 75,000.00 50,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 66,760.00 3,900.00 96,100.00 100,000.00 100,000.00
Taxes, Duties and Licenses 5 02 16 010 24,500.00 9,007.00 30,993.00 40,000.00 40,000.00
Fidelity Bond Premiums 5 02 16 020 3,575.00 3,000.00 5,000.00 8,000.00 8,000.00
Representation Expenses 5 02 99 030 15,000.00 20,000.00 - 20,000.00 20,000.00
Membership Dues and Contributions to Organizations5 02 99 060 10,000.00 - 10,000.00 10,000.00 10,000.00
Other Maintenance and Operating Expenses 5 02 99 990 32,760.00 21,000.00 129,000.00 150,000.00 -
Capital Outlay 99,600.00 - 800,000.00 800,000.00 1,500,000.00
Office Equipment (2 Units Split type aircon) 1 07 05 020 99,600.00 - - - -
Information and Communication Technology Equipment 1 07 05 030 - - - - -
Medical Equipment 1 07 05 110 - - - - -
Other Machinery and Equipment 1 07 05 990 - - 800,000.00 800,000.00 1,500,000.00
Total 27,733,462.71 12,263,166.82 18,155,232.56 30,418,399.38 34,339,698.32

FY 2025 Local Expenditure Program-Province of Kalinga Page 184

OFFICE OF THE PROVINCIAL HEALTH OFFICER-JUAN M. DUYAN MEMORIAL DISTRICT HOSPITAL (OPHO-JMDMDH) - 4425
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester
Code 2023 (Actual) Total 2025(Proposed)
(Actual) (Estimate)
Personal Services 21,569,909.73 10,621,781.72 12,411,455.18 23,033,236.90 29,109,636.27
Salaries and Wages - Regular 5 01 01 010 13,192,735.06 6,507,719.09 7,082,004.91 13,589,724.00 17,216,070.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 902,000.00 451,090.90 484,909.10 936,000.00 1,056,000.00
Representation Allowance (RA) 5 01 02 020 54,000.00 22,500.00 31,500.00 54,000.00 68,400.00
Clothing/Uniform Allowance 5 01 02 040 228,000.00 234,000.00 - 234,000.00 308,000.00
Subsistence Allowance 5 01 02 050 427,450.00 179,575.00 522,425.00 702,000.00 792,000.00
Laundry Allowance 5 01 02 060 60,114.80 27,212.09 42,987.91 70,200.00 79,200.00
Productivity Incentive Allowance 5 01 02 080 185,000.00 - 195,000.00 195,000.00 220,000.00
Hazard Pay 5 01 02 110 1,961,958.18 805,411.70 1,330,265.98 2,135,677.68 2,510,878.80
Year End Bonus 5 01 02 140 1,107,778.40 - 1,132,477.00 1,132,477.00 1,470,831.00
Cash Gift 5 01 02 150 189,000.00 - 195,000.00 195,000.00 220,000.00
Other Bonuses and Allowances 5 01 02 990 1,114,729.00 1,054,027.00 78,450.00 1,132,477.00 1,804,845.00
MidYear Bonus 1,418,746.00
Medical Allowance 308,000
Anniversary Bonus 88,000
Retirement and Life Insurance Premiums 5 01 03 010 1,583,128.13 780,926.29 849,840.59 1,630,766.88 2,065,928.40
Pag-IBIG Contributions 5 01 03 020 90,200.00 44,800.00 48,800.00 93,600.00 105,600.00
PhilHealth Contributions 5 01 03 030 260,724.38 164,418.59 175,324.51 339,743.10 430,249.90
Employees Compensation Insurance Premiums 5 01 03 040 45,100.00 22,400.00 24,400.00 46,800.00 52,800.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 167,991.78 327,701.06 218,070.18 545,771.24 708,833.17
Maintenance and Other Operating Expenses 16,483,645.93 9,870,505.70 8,110,994.30 17,981,500.00 22,670,900.00
Traveling Expenses - Local 5 02 01 010 344,348.76 193,642.88 206,357.12 400,000.00 400,000.00
Training Expenses 5 02 02 010 150,650.00 35,400.00 164,600.00 200,000.00 200,000.00
Office Supplies Expenses 5 02 03 010 185,241.50 55,402.00 132,098.00 187,500.00 187,500.00
Accountable Forms Expenses 5 02 03 020 13,000.00 5,200.00 14,800.00 20,000.00 20,000.00
Food Supplies Expenses 5 02 03 050 761,800.00 308,798.50 306,201.50 615,000.00 700,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 185
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure
Code 2023 (Actual) First Semester Second Semester Total 2025(Proposed)
(Actual) (Estimate)
Drugs and Medicines Expenses 5 02 03 070 2,796,190.75 2,360,138.50 439,861.50 2,800,000.00 5,000,000.00
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 2,637,067.50 1,330,147.00 1,369,853.00 2,700,000.00 5,000,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 601,522.56 299,976.45 400,023.55 700,000.00 700,000.00
Other Supplies and Materials Expenses 5 02 03 990 473,036.14 232,071.00 317,929.00 550,000.00 550,000.00
Water Expenses 5 02 04 010 38,160.00 21,120.00 28,880.00 50,000.00 60,000.00
Electricity Expenses 5 02 04 020 943,889.56 413,668.64 586,331.36 1,000,000.00 1,000,000.00
Postage and Courier Services 5 02 05 010 - 137.00 1,863.00 2,000.00 2,000.00
Telephone Expenses 5 02 05 020 30,000.00 12,000.00 18,000.00 30,000.00 42,000.00
Internet Subscription Expenses 5 02 05 030 23,810.32 15,888.99 48,111.01 64,000.00 64,000.00
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 - - 6,000.00 6,000.00 6,000.00
Other Professional Services 5 02 11 990 2,110,383.84 1,715,938.34 1,904,061.66 3,620,000.00 360,000.00
Environment/Sanitary Services 5 02 12 010 71,715.00 57,640.00 92,360.00 150,000.00 150,000.00
Other General Services 5 02 12 990 4,746,920.00 2,638,880.00 1,361,120.00 4,000,000.00 7,334,400.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 150,705.00 9,898.40 242,101.60 252,000.00 250,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 66,145.00 40,572.00 159,428.00 200,000.00 200,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 292,110.00 87,500.00 262,500.00 350,000.00 350,000.00
Taxes, Duties and Licenses 5 02 16 010 18,630.00 16,536.00 23,464.00 40,000.00 40,000.00
Fidelity Bond Premiums 5 02 16 020 - - 5,000.00 5,000.00 5,000.00
Representation Expenses 5 02 99 030 9,920.00 - 20,000.00 20,000.00 20,000.00
Membership Dues and Contributions to Organizations5 02 99 060 18,400.00 19,950.00 50.00 20,000.00 30,000.00
Capital Outlay 1,000,000.00 - - - 5,550,000.00
Office Equipment 1 07 05 020 - - - - 150,000.00
Information and Communication Technology Equipment 1 07 05 030 - - - - 200,000.00
Medical Equipment 1 07 05 110 1,000,000.00 - - - 3,000,000.00
Motor Vehicles 1 07 06 010 - - - - 2,000,000.00
Furniture and Fixtures 1 07 07 010 - - - - 200,000.00
Total 39,053,555.66 20,492,287.42 20,522,449.48 41,014,736.90 57,330,536.27

FY 2025 Local Expenditure Program-Province of Kalinga Page 186

OFFICE OF THE PROVINCIAL HEALTH OFFICER-TANUDAN MUNICIPAL HOSPITAL (OPHO-TMH) - 4426
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 8,035,480.65 3,352,897.23 5,130,355.69 8,483,252.92 9,075,513.01
Salaries and Wages - Regular 5 01 01 010 5,047,484.36 2,116,838.36 3,010,077.64 5,126,916.00 5,462,520.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 302,000.00 128,272.73 183,727.27 312,000.00 312,000.00
Clothing/Uniform Allowance 5 01 02 040 78,000.00 72,000.00 6,000.00 78,000.00 91,000.00
Subsistence Allowance 5 01 02 050 135,750.00 46,700.00 187,300.00 234,000.00 234,000.00
Laundry Allowance 5 01 02 060 18,510.17 6,364.66 17,035.34 23,400.00 23,400.00
Productivity Incentive Allowance 5 01 02 080 60,000.00 - 65,000.00 65,000.00 65,000.00
Hazard Pay 5 01 02 110 672,951.09 230,226.54 498,121.62 728,348.16 728,348.16
Year End Bonus 5 01 02 140 394,338.00 - 427,243.00 427,243.00 466,389.00
Cash Gift 5 01 02 150 60,000.00 - 65,000.00 65,000.00 65,000.00
Other Bonuses and Allowances 5 01 02 990 427,224.00 426,453.00 790.00 427,243.00 564,225.00
MidYear Bonus 447,225.00
Medical Allowance 91,000
Anniversary Bonus 26,000
Retirement and Life Insurance Premiums 5 01 03 010 605,239.75 254,010.63 361,219.29 615,229.92 655,502.40
Pag-IBIG Contributions 5 01 03 020 31,200.00 12,800.00 18,400.00 31,200.00 31,200.00
PhilHealth Contributions 5 01 03 030 100,358.35 52,531.31 75,641.59 128,172.90 136,563.00
Employees Compensation Insurance Premiums 5 01 03 040 15,100.00 6,700.00 8,900.00 15,600.00 15,600.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 87,324.93 - 205,899.94 205,899.94 224,765.45
Maintenance and Other Operating Expenses 2,117,350.77 1,282,735.83 984,164.17 2,266,900.00 3,105,330.00
Traveling Expenses - Local 5 02 01 010 99,900.00 45,780.00 57,120.00 102,900.00 102,900.00
Training Expenses 5 02 02 010 80,200.00 56,690.00 88,710.00 145,400.00 145,400.00
Office Supplies Expenses 5 02 03 010 44,615.00 24,997.00 25,003.00 50,000.00 50,000.00
Accountable Forms Expenses 5 02 03 020 - 1,950.00 3,050.00 5,000.00 5,000.00
Drugs and Medicines Expenses 5 02 03 070 114,898.00 25,000.00 11,000.00 36,000.00 100,000.00
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 47,700.00 25,000.00 5,000.00 30,000.00 100,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 187
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Fuel, Oil and Lubricants Expenses 5 02 03 090 219,380.57 96,081.19 218,918.81 315,000.00 315,000.00
Other Supplies and Materials Expenses 5 02 03 990 66,075.00 24,970.00 25,030.00 50,000.00 50,000.00
Electricity Expenses 5 02 04 020 13,566.45 12,559.64 17,440.36 30,000.00 30,000.00
Telephone Expenses 5 02 05 020 30,000.00 10,000.00 20,000.00 30,000.00 24,000.00
Internet Subscription Expenses 5 02 05 030 24,000.00 8,000.00 24,000.00 32,000.00 32,000.00
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 3,350.00 1,120.00 2,230.00 3,350.00 3,350.00
Janitorial Services 5 02 12 020 50,000.00 - 50,000.00 50,000.00 50,000.00
Other General Services 5 02 12 990 571,000.00 464,090.00 105,910.00 570,000.00 1,760,430.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 415,000.00 450,000.00 - 450,000.00 -
Repairs and Maintenance - Machinery and Equipment5 02 13 050 - - 100,000.00 100,000.00 100,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 - 36,498.00 143,002.00 179,500.00 179,500.00
Repairs and Maintenance - Other Property, Plant and 5 02 13 990 - - 30,000.00 30,000.00 -
Taxes, Duties and Licenses 5 02 16 010 - - 2,500.00 2,500.00 2,500.00
Fidelity Bond Premiums 5 02 16 020 900.00 - 1,250.00 1,250.00 1,250.00
Representation Expenses 5 02 99 030 28,905.00 - 49,000.00 49,000.00 49,000.00
Membership Dues and Contributions to Organizations5 02 99 060 - - 5,000.00 5,000.00 5,000.00
Financial Expenses - - - - -
Capital Outlay - - - - 100,000.00
Office Equipment 1 07 05 020 - - - - 100,000.00
Total 10,152,831.42 4,635,633.06 6,114,519.86 10,750,152.92 12,280,843.01

FY 2025 Local Expenditure Program-Province of Kalinga Page 188

OFFICE OF THE PROVINCIAL HEALTH OFFICER-KALINGA GABRIELA MIJA KIM MEDICAL CENTER (OPHO-KGMKMC) - 4430
Proposed New Appropriations, by Object of Expenditures
Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 8,915,676.01 4,659,846.68 6,590,822.35 11,250,669.03 17,152,221.40
Salaries and Wages - Regular 5 01 01 010 5,392,203.73 3,184,632.22 3,667,559.78 6,852,192.00 10,326,765.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 308,000.00 176,000.00 208,000.00 384,000.00 552,000.00
Representation Allowance (RA) 5 01 02 020 49,500.00 22,500.00 31,500.00 54,000.00 68,400.00
Transportation Allowance (TA) 5 01 02 030 - - - - -
Clothing/Uniform Allowance 5 01 02 040 84,000.00 84,000.00 12,000.00 96,000.00 161,000.00
Subsistence Allowance 5 01 02 050 155,950.00 70,779.52 217,220.48 288,000.00 414,000.00
Laundry Allowance 5 01 02 060 21,524.47 9,427.11 19,372.89 28,800.00 41,400.00
Productivity Incentive Allowance 5 01 02 080 70,000.00 - 80,000.00 80,000.00 115,000.00
Hazard Pay 5 01 02 110 852,841.98 71,865.04 847,424.12 919,289.16 1,418,726.16
Year End Bonus 5 01 02 140 490,280.00 - 571,016.00 571,016.00 882,570.00
Cash Gift 5 01 02 150 70,000.00 - 80,000.00 80,000.00 115,000.00
Other Bonuses and Allowances 5 01 02 990 489,902.00 489,902.00 81,114.00 571,016.00 1,051,845.00
MidYear Bonus 844,845.00
Medical Allowance 161,000
Anniversary Bonus 46,000
Retirement and Life Insurance Premiums 5 01 03 010 647,064.45 382,155.87 440,107.17 822,263.04 1,239,211.80
Pag-IBIG Contributions 5 01 03 020 29,400.00 17,600.00 20,800.00 38,400.00 55,200.00
PhilHealth Contributions 5 01 03 030 105,595.35 73,557.07 97,747.73 171,304.80 258,169.13
Employees Compensation Insurance Premiums 5 01 03 040 15,400.00 8,800.00 10,400.00 19,200.00 27,600.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 134,014.03 68,627.85 206,560.18 275,188.03 425,334.31
Maintenance and Other Operating Expenses 15,251,315.02 6,367,434.80 9,565,065.20 15,932,500.00 17,092,800.00
Traveling Expenses - Local 5 02 01 010 187,702.50 56,780.00 243,220.00 300,000.00 300,000.00
Training Expenses 5 02 02 010 204,108.00 37,050.00 113,850.00 150,900.00 300,000.00
Office Supplies Expenses 5 02 03 010 199,447.54 50,000.00 150,000.00 200,000.00 250,000.00
Accountable Forms Expenses 5 02 03 020 7,930.00 - 8,000.00 8,000.00 10,000.00
Food Supplies Expenses 5 02 03 050 849,286.00 300,390.00 299,610.00 600,000.00 900,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 189
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Drugs and Medicines Expenses 5 02 03 070 2,741,681.78 1,749,669.80 1,750,330.20 3,500,000.00 4,000,000.00
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 1,957,754.90 1,749,610.08 1,750,389.92 3,500,000.00 4,000,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 741,928.36 2,000.00 498,000.00 500,000.00 840,000.00
Other Supplies and Materials Expenses 5 02 03 990 337,169.50 4,282.00 333,718.00 338,000.00 500,200.00
Water Expenses 5 02 04 010 50,000.00 16,550.00 33,450.00 50,000.00 80,000.00
Electricity Expenses 5 02 04 020 - - - - -
Postage and Courier Services 5 02 05 010 - - 4,000.00 4,000.00 4,000.00
Telephone Expenses 5 02 05 020 30,000.00 7,500.00 22,500.00 30,000.00 42,000.00
Internet Subscription Expenses 5 02 05 030 39,600.00 12,863.32 26,736.68 39,600.00 39,600.00
Other Professional Services 5 02 11 990 2,949,620.46 1,129,899.60 1,870,100.40 3,000,000.00 -
Environment/Sanitary Services 5 02 12 010 - - - - 80,000.00
Janitorial Services 5 02 12 020 39,200.00 - 40,000.00 40,000.00 -
Other General Services 5 02 12 990 3,692,940.00 1,250,740.00 1,484,260.00 2,735,000.00 5,000,000.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 624,991.10 - 500,000.00 500,000.00 300,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 106,879.88 - 67,000.00 67,000.00 67,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 250,000.00 - 150,000.00 150,000.00 150,000.00
Taxes, Duties and Licenses 5 02 16 010 36,655.00 - 40,000.00 40,000.00 40,000.00
Fidelity Bond Premiums 5 02 16 020 - - 5,000.00 5,000.00 5,000.00
Representation Expenses 5 02 99 030 80,000.00 - 80,000.00 80,000.00 80,000.00
Membership Dues and Contributions to Organizations5 02 99 060 1,420.00 100.00 1,900.00 2,000.00 5,000.00
Other Maintenance and Operating Expenses 5 02 99 990 123,000.00 - 93,000.00 93,000.00 100,000.00
Capital Outlay - - - - 950,000.00
Power Supply Systems 1 07 03 050 - - - - 850,000.00
Information and Communication Technology Equipment 1 07 05 030 - - - - 100,000.00
Total 24,166,991.03 11,027,281.48 16,155,887.55 27,183,169.03 35,195,021.40

FY 2025 Local Expenditure Program-Province of Kalinga Page 190

OFFICE OF THE PROVINCIAL SOCIAL WELFARE AND DEVELOPMENT OFFICER (OPSWDO) - 7611
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
OPSWDO - Regular Services
Personal Services 9,084,120.11 4,678,007.18 5,741,815.03 10,419,822.21 11,819,378.29
Salaries and Wages - Regular 5 01 01 010 5,998,813.45 3,089,615.42 3,758,496.58 6,848,112.00 7,737,585.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 288,000.00 147,454.54 188,545.46 336,000.00 336,000.00
Representation Allowance (RA) 5 01 02 020 158,400.00 72,000.00 100,800.00 172,800.00 205,200.00
Transportation Allowance (TA) 5 01 02 030 74,250.00 33,750.00 47,250.00 81,000.00 96,900.00
Clothing/Uniform Allowance 5 01 02 040 72,000.00 72,000.00 12,000.00 84,000.00 98,000.00
Productivity Incentive Allowance 5 01 02 080 60,000.00 - 70,000.00 70,000.00 70,000.00
Hazard Pay 5 01 02 110 367,365.81 160,930.14 139,069.86 300,000.00 300,000.00
Year End Bonus 5 01 02 140 500,223.00 - 570,676.00 570,676.00 661,338.00
Cash Gift 5 01 02 150 60,000.00 - 70,000.00 70,000.00 70,000.00
Other Bonuses and Allowances 5 01 02 990 499,771.00 501,927.00 68,749.00 570,676.00 758,985.00
MidYear Bonus 632,985.00
Medical Allowance 98,000
Anniversary Bonus 28,000
Retirement and Life Insurance Premiums 5 01 03 010 725,713.02 370,743.05 451,030.39 821,773.44 928,510.20
Pag-IBIG Contributions 5 01 03 020 28,800.00 14,600.00 19,000.00 33,600.00 33,600.00
PhilHealth Contributions 5 01 03 030 113,846.20 76,784.58 92,576.02 169,360.60 187,743.45
Employees Compensation Insurance Premiums 5 01 03 040 14,400.00 7,400.00 9,400.00 16,800.00 16,800.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 89,637.63 130,802.45 144,221.72 275,024.17 318,716.64
Maintenance and Other Operating Expenses 15,246,239.94 7,150,276.83 12,131,243.17 19,281,520.00 19,496,720.00
Traveling Expenses - Local 5 02 01 010 509,568.50 167,440.00 392,560.00 560,000.00 600,000.00
Training Expenses 5 02 02 010 1,001,398.00 605,040.00 1,422,960.00 2,028,000.00 1,955,700.00
Office Supplies Expenses 5 02 03 010 141,295.00 136,000.00 136,000.00 272,000.00 300,000.00
Food Supplies Expenses 5 02 03 050 1,451,152.38 75,750.00 793,650.00 869,400.00 869,400.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 191
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Fuel, Oil and Lubricants Expenses 5 02 03 090 516,557.86 191,624.92 608,375.08 800,000.00 800,000.00
Other Supplies and Materials Expenses 5 02 03 990 1,376,400.00 510,000.00 510,000.00 1,020,000.00 1,020,000.00
Water Expenses 5 02 04 010 49,080.00 36,651.78 36,848.22 73,500.00 240,000.00
Electricity Expenses 5 02 04 020 550,989.80 243,446.13 829,753.87 1,073,200.00 1,073,200.00
Telephone Expenses 5 02 05 020 72,000.00 36,000.00 36,000.00 72,000.00 54,000.00
Internet Subscription Expenses 5 02 05 030 19,248.00 11,951.00 13,049.00 25,000.00 50,000.00
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 - - 55,000.00 55,000.00 50,000.00
Prizes 5 02 06 020 155,000.00 145,000.00 285,000.00 430,000.00 481,000.00
Other General Services 5 02 12 990 1,741,980.00 1,223,940.00 610,060.00 1,834,000.00 1,834,000.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 182,494.40 141,600.00 258,400.00 400,000.00 400,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 59,188.00 15,970.00 89,030.00 105,000.00 105,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 64,058.00 99,313.00 100,687.00 200,000.00 200,000.00
Fidelity Bond Premiums 5 02 16 020 - - - - -
Printing and Publication Expenses 5 02 99 020 52,730.00 4,250.00 95,750.00 100,000.00 100,000.00
Representation Expenses 5 02 99 030 996,800.00 258,300.00 292,700.00 551,000.00 551,000.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 192

 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Donations 5 02 99 080 6,306,300.00 3,248,000.00 5,565,420.00 8,813,420.00 8,813,420.00
Educational Assistance to Solo Parents & their children 250,000
Financial Assistance for Person Deprived of Liberty Solo Parent
120,000
Financial Assistance for Women Person Deprived of Liberty 320,000
Assistance for Physical Restoration (APR) 320,000
Financial Assistance to Senior Citizen undergoing dialysis and
chemotherapy 300,000
Provision of BP Aparatus and glucose monitor to all senior citizen's
center 56,000
Financial Assistance to Clients in Crisis Situation (Medical, Burial,
Educational and Cash) 1,250,000
Financial Assistance to Clients undergoing dialysis and chemotherapy
1,800,000
Provision of Food and Non-Food assistance to walk-in clients
1,186,420
Financial Assistance to Totally Dependent Persons with Disability and
Mental Patients 2,150,000
Educational Assistance to poor but deserving PWD student 200,000
Assistance to Children Needing Special Protection 20,000
Assistance Programs for the needy Self partnered individual 50,000
Cash incentives to Child Development Workers 761,000
Other Maintenance and Operating Expenses 5 02 99 990 - - - - -
Capital Outlay - - - - 400,000.00
Office Equipment 1 07 05 020 - - - - 400,000.00
Sub-Total 24,330,360.05 11,828,284.01 17,873,058.20 29,701,342.21 31,716,098.29

FY 2025 Local Expenditure Program-Province of Kalinga Page 193

 OPSWD - Local Council for the Protection of Children (LCPC)
Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services - - - - -
Maintenance and Other Operating Expenses 124,450.00 260,872.00 1,305,878.00 1,566,750.00 1,566,750.00
Traveling Expenses - Local 5 02 01 010 - - 10,000.00 10,000.00 10,000.00
Training Expenses 5 02 02 010 43,600.00 200,622.00 460,378.00 661,000.00 894,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 - - 20,000.00 20,000.00 -
Other Supplies and Materials Expenses 5 02 03 990 - - 300,000.00 300,000.00 50,000.00
Prizes 5 02 06 020 - - 100,000.00 100,000.00 101,000.00
Representation Expenses 5 02 99 030 80,850.00 60,250.00 181,700.00 241,950.00 291,750.00
Donations 5 02 99 080 - - 233,800.00 233,800.00 220,000.00
Capital Outlay - - - - -
Sub-Total 124,450.00 260,872.00 1,305,878.00 1,566,750.00 1,566,750.00
OPSWD - Support to Health Care Program (PhiLHealth)
Personal Services - - - - -
Maintenance and Other Operating Expenses - - 1,000,000.00 1,000,000.00 -
Traveling Expenses - Local 5 02 01 010 - - - - -
Subsidy to Other Funds 5 02 14 060 - - 1,000,000.00 1,000,000.00 -
Other Maintenance and Operating Expenses 5 02 99 990 - - - - -
Sub-Total - - 1,000,000.00 1,000,000.00 -
OPSWDO - Counterpart to Climate Change Adaptation and Mitigation Program (CCCAMP)
Maintenance and Other Operating Expenses 7,648,084.10 5,085,503.78 1,950,286.22 7,035,790.00 -
Fuel, Oil and Lubricants Expenses 5 02 03 090 - - - - -
Other Supplies and Materials Expenses 5 02 03 990 7,648,084.10 5,085,503.78 1,950,286.22 7,035,790.00 -
Other General Services 5 02 12 990 - - - - -
Representation Expenses 5 02 99 030 - - - - -
Donations 5 02 99 080 - - - - -
Sub-Total 7,648,084.10 5,085,503.78 7,035,790.00 7,035,790.00 -
FY 2025 Local Expenditure Program-Province of Kalinga Page 194
 OPSWDO - Special Drug Education Center
Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Maintenance and Other Operating Expenses - 25,080.00 361,640.00 386,720.00 386,720.00
Training Expenses 5 02 02 010 - - 90,000.00 90,000.00 90,000.00
Other Supplies and Materials Expenses 5 02 03 990 - - 57,000.00 57,000.00 57,000.00
Internet Subscription Expenses 5 02 05 030 - - 25,000.00 25,000.00 25,000.00
Other General Services 5 02 12 990 - 25,080.00 101,640.00 126,720.00 126,720.00
Printing and Publication Expenses 5 02 99 020 - - 38,000.00 38,000.00 38,000.00
Donations 5 02 99 080 - - 50,000.00 50,000.00 50,000.00
Sub-Total - 25,080.00 361,640.00 386,720.00 386,720.00
OPSWD0 - SUPPORT TO PROVINCIAL COUNCIL FOR ANTI-TRAFFICKING AND VIOLENCE AGAINST WOMEN AND CHILDREN (PCAT-VAWC)
Maintenance and Other Operating Expenses - 28,750.00 1,154,750.00 1,183,500.00 1,183,500.00
Traveling Expenses - Local 5 02 01 010 - - 30,000.00 30,000.00 -
Training Expenses 5 02 02 010 - - 672,000.00 672,000.00 518,750.00
Other Supplies and Materials Expenses 5 02 03 990 - - - - 135,950.00
Prizes 5 02 06 020 - - 50,000.00 50,000.00 120,000.00
Representation Expenses 5 02 99 030 - 13,750.00 117,750.00 131,500.00 258,800.00
Donations 5 02 99 080 - 15,000.00 285,000.00 300,000.00 150,000.00
Sub-Total - 28,750.00 1,154,750.00 1,183,500.00 1,183,500.00
GRAND TOTAL (OPSWDO) 32,102,894.15 17,228,489.79 28,731,116.20 40,874,102.21 34,853,068.29

FY 2025 Local Expenditure Program-Province of Kalinga Page 195

FY 2025 Local Expenditure Program-Province of Kalinga Page 196
OFFICE OF THE PROVINCIAL AGRICULTURIST (OPAG) - 8711
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure
Code 2023 (Actual) First Semester Second Semester Total 2025(Proposed)
(Actual) (Estimate)
Personal Services 21,953,305.47 10,233,162.10 16,688,886.00 26,922,048.10 30,593,000.11
Salaries and Wages - Regular 5 01 01 010 14,857,628.63 6,797,790.77 11,222,513.23 18,020,304.00 20,286,961.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 1,108,000.00 527,181.82 744,818.18 1,272,000.00 1,272,000.00
Representation Allowance (RA) 5 01 02 020 154,718.18 72,000.00 100,800.00 172,800.00 205,200.00
Transportation Allowance (TA) 5 01 02 030 70,568.18 27,269.00 53,731.00 81,000.00 96,900.00
Clothing/Uniform Allowance 5 01 02 040 276,000.00 264,000.00 54,000.00 318,000.00 371,000.00
Productivity Incentive Allowance 5 01 02 080 225,000.00 - 265,000.00 265,000.00 265,000.00
Year End Bonus 5 01 02 140 1,259,409.60 - 1,501,692.00 1,501,692.00 1,733,668.00
Cash Gift 5 01 02 150 229,000.00 - 265,000.00 265,000.00 265,000.00
Other Bonuses and Allowances 5 01 02 990 1,225,053.00 1,189,393.00 312,299.00 1,501,692.00 2,136,803.00
MidYear Bonus 1,659,803.00
Medical Allowance 371,000
Anniversary Bonus 106,000
Retirement and Life Insurance Premiums 5 01 03 010 1,782,952.64 815,734.89 1,346,701.59 2,162,436.48 2,434,435.32
Pag-IBIG Contributions 5 01 03 020 94,600.00 52,800.00 74,400.00 127,200.00 127,200.00
PhilHealth Contributions 5 01 03 030 289,154.72 168,982.78 278,634.92 447,617.70 499,731.38
Employees Compensation Insurance Premiums 5 01 03 040 70,900.00 26,200.00 37,400.00 63,600.00 63,600.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 310,320.52 291,809.84 431,896.08 723,705.92 835,501.42
Maintenance and Other Operating Expenses 3,479,871.08 1,457,214.48 7,890,502.02 9,347,716.50 4,350,930.00
Traveling Expenses - Local 5 02 01 010 326,655.50 140,091.48 177,908.52 318,000.00 318,000.00
Training Expenses 5 02 02 010 314,930.00 261,115.00 255,385.00 516,500.00 416,500.00
Office Supplies Expenses 5 02 03 010 135,492.59 35,500.00 106,500.00 142,000.00 142,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 400,000.00 85,093.47 314,906.53 400,000.00 400,000.00
Agricultural and Marine Supplies Expenses 5 02 03 100 333,530.00 131,895.00 303,366.50 435,261.50 700,000.00
Other Supplies and Materials Expenses 5 02 03 990 121,307.20 3,500.00 86,500.00 90,000.00 90,000.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 197

 Account Past Year Current Year 2024 Budget Year
Object of Expenditure
Code 2023 (Actual) First Semester Second Semester Total 2025(Proposed)
(Actual) (Estimate)
Water Expenses 5 02 04 010 38,914.04 5,184.71 64,815.29 70,000.00 100,000.00
Electricity Expenses 5 02 04 020 343,452.71 102,283.38 199,716.62 302,000.00 305,000.00
Postage and Courier Services 5 02 05 010 - - 3,000.00 3,000.00 3,000.00
Telephone Expenses 5 02 05 020 67,000.00 30,000.00 42,000.00 72,000.00 54,000.00
Internet Subscription Expenses 5 02 05 030 33,665.00 14,025.00 25,975.00 40,000.00 40,000.00
Consultancy Services 5 02 11 030 100,000.00 - 100,000.00 100,000.00 -
Other General Services 5 02 12 990 130,035.00 54,340.00 141,540.00 195,880.00 195,880.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 14,625.00 19,456.08 65,543.92 85,000.00 85,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 229,487.00 58,650.00 271,350.00 330,000.00 350,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 299,905.84 96,534.36 303,465.64 400,000.00 400,000.00
Taxes, Duties and Licenses 5 02 16 010 1,686.20 171.00 11,354.00 11,525.00 15,000.00
Fidelity Bond Premiums 5 02 16 020 1,575.00 - 5,000.00 5,000.00 5,000.00
Representation Expenses 5 02 99 030 587,610.00 231,300.00 550,250.00 781,550.00 731,550.00
5 02 99 990 - 188,075.00 4,861,925.00 5,050,000.00 -
Other Maintenance and Operating Expenses
Provincial Coffee Dev't Program - 3,050,000
Support to Provincial Coffee Council 1,000,000
Support to PALLGU Program 1,000,000

Capital Outlay - - - - 720,000.00

Office Equipment 1 07 05 020 - - - - -
Information and Communication Technology Equipment
1 07 05 030 - - - - 300,000.00
Furniture and Fixtures 1 07 07 010 - - - - 420,000.00
Sub-Total 25,433,176.55 11,690,376.58 24,579,388.02 36,269,764.60 35,663,930.11

FY 2025 Local Expenditure Program-Province of Kalinga Page 198

 Kalinga Province-Led Agriculture and Fisheries Extension System (KPAFES)
Account Past Year Current Year 2024 Budget Year
Object of Expenditure
Code 2023 (Actual) First Semester Second Semester Total 2025(Proposed)
(Actual) (Estimate)
Personal Services - - - - -
Maintenance and Other Operating Expenses - - - - 150,000.00
Traveling Expenses - Local 5 02 01 010 - - - - -
Training Expenses 5 02 02 010 - - - - 100,000.00
Representation Expenses 5 02 99 030 - - - - 50,000.00
Capital Outlay - - - - -
Sub-Total - - - - 150,000.00
Provincial Coffee Development Program
Account Past Year Current Year 2024 Budget Year
Object of Expenditure
Code 2023 (Actual) First Semester Second Semester Total 2025(Proposed)
(Actual) (Estimate)
Personal Services - - - - -
Maintenance and Other Operating Expenses - - - - 4,000,050.00
Traveling Expenses - Local 5 02 01 010 - - - - 149,700.00
Training Expenses 5 02 02 010 - - - - 500,000.00
Office Supplies Expenses 5 02 03 010 - - - - 150,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 - - - - 150,000.00
Agricultural and Marine Supplies Expenses 5 02 03 100 - - - - 636,310.00
Other Supplies and Materials Expenses 5 02 03 990 - - - - 150,000.00
Other General Services 5 02 12 990 - - - - 614,040.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 - - - - 500,000.00
Representation Expenses 5 02 99 030 - - - - 150,000.00
Other Maintenance and Operating Expenses 5 02 99 990 - - - - 1,000,000.00
Capital Outlay - - - - -
Sub-Total - - - - 4,000,050.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 199

 Support to Palay Marketing Assistance for Legislators and Local Government Units (PALLGU)
Account Past Year Current Year 2024 Budget Year
Object of Expenditure
Code 2023 (Actual) First Semester Second Semester Total 2025(Proposed)
(Actual) (Estimate)
Personal Services - - - - -
Maintenance and Other Operating Expenses - - - - 1,000,000.00
Office Supplies Expenses 5 02 03 010 - - - - -
Subsidy to NGAs (National Food Authority) 5 02 14 020 - - - - 1,000,000.00
Other Maintenance and Operating Expenses 5 02 99 990 - - - - -
Capital Outlay - - - - -
Sub-Total - - - - 1,000,000.00
Provincial Project Management & Implementing Unit-Philippine Rural Development Project (PPMIU-PRDP)
Account Past Year Current Year 2024 Budget Year
Object of Expenditure
Code 2023 (Actual) First Semester Second Semester Total 2025(Proposed)
(Actual) (Estimate)
Personal Services - - - - -
Maintenance and Other Operating Expenses 1,535,827.41 702,276.34 1,159,645.66 1,861,922.00 2,340,306.00
Traveling Expenses - Local 5 02 01 010 14,085.00 45,143.84 23,756.16 68,900.00 68,900.00
Office Supplies Expenses 5 02 03 010 87,138.00 24,900.00 75,100.00 100,000.00 100,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 185,764.66 74,633.00 95,367.00 170,000.00 170,000.00
Other Supplies and Materials Expenses 5 02 03 990 103,500.00 30,607.50 169,392.50 200,000.00 200,000.00
Other General Services 5 02 12 990 713,785.00 389,012.00 558,060.00 947,072.00 1,425,456.00
Taxes, Duties and Licenses 5 02 16 010 10,000.00 2,030.00 7,970.00 10,000.00 10,000.00
Advertising Expenses 5 02 99 010 - - 1,000.00 1,000.00 1,000.00
Printing and Publication Expenses 5 02 99 020 - - - - -
Representation Expenses 5 02 99 030 221,560.00 85,950.00 179,000.00 264,950.00 264,950.00
Other Maintenance and Operating Expenses 5 02 99 990 199,994.75 50,000.00 50,000.00 100,000.00 100,000.00
(Support to Reforestration)
Capital Outlay - - - - -
Sub-Total 1,535,827.41 702,276.34 1,159,645.66 1,861,922.00 2,340,306.00
Grand Total (OPAg) 26,969,003.96 12,392,652.92 25,739,033.68 38,131,686.60 43,154,286.11
FY 2025 Local Expenditure Program-Province of Kalinga Page 200
OFFICE OF THE PROVINCIAL VETERINARIAN (OPV) - 8721
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 8,500,862.46 4,034,917.03 6,340,900.22 10,375,817.25 12,309,578.41
Salaries and Wages - Regular 5 01 01 010 5,902,116.63 2,813,660.36 4,085,259.64 6,898,920.00 8,108,440.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 441,000.00 212,000.00 316,000.00 528,000.00 552,000.00
Representation Allowance (RA) 5 01 02 020 68,850.00 15,300.00 76,500.00 91,800.00 108,300.00
Clothing/Uniform Allowance 5 01 02 040 114,000.00 96,000.00 36,000.00 132,000.00 161,000.00
Productivity Incentive Allowance 5 01 02 080 90,000.00 - 110,000.00 110,000.00 115,000.00
Year End Bonus 5 01 02 140 452,689.00 - 574,910.00 574,910.00 692,592.00
Cash Gift 5 01 02 150 90,000.00 - 110,000.00 110,000.00 115,000.00
Other Bonuses and Allowances 5 01 02 990 468,570.00 428,807.00 146,103.00 574,910.00 870,640.00
MidYear Bonus 663,640.00
Medical Allowance 161,000
Anniversary Bonus 46,000
Retirement and Life Insurance Premiums 5 01 03 010 656,627.04 330,869.88 497,000.52 827,870.40 973,012.80
Pag-IBIG Contributions 5 01 03 020 44,000.00 21,600.00 31,200.00 52,800.00 55,200.00
PhilHealth Contributions 5 01 03 030 103,573.00 68,085.79 103,056.41 171,142.20 197,014.83
Employees Compensation Insurance Premiums 5 01 03 040 22,100.00 9,900.00 16,500.00 26,400.00 27,600.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 47,336.79 38,694.00 238,370.65 277,064.65 333,778.78
Maintenance and Other Operating Expenses 2,339,272.05 1,202,896.95 2,446,703.05 3,649,600.00 4,647,320.00
Traveling Expenses - Local 5 02 01 010 199,833.00 55,147.00 194,853.00 250,000.00 241,850.00
Training Expenses 5 02 02 010 157,180.00 20,000.00 190,000.00 210,000.00 286,000.00
Office Supplies Expenses 5 02 03 010 75,851.37 44,296.00 50,704.00 95,000.00 102,220.00
Animal/Zoological Supplies Expenses 5 02 03 040 585,600.00 291,363.00 294,237.00 585,600.00 800,000.00
Drugs and Medicines Expenses 5 02 03 070 199,999.60 286,700.00 288,300.00 575,000.00 750,000.00
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 72,750.00 47,900.00 52,100.00 100,000.00 400,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 307,000.00 124,268.08 175,731.92 300,000.00 385,100.00
Other Supplies and Materials Expenses 5 02 03 990 333,719.00 28,343.00 31,657.00 60,000.00 215,750.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 201
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Water Expenses 5 02 04 010 23,715.62 4,401.18 45,598.82 50,000.00 50,000.00
Electricity Expenses 5 02 04 020 150,232.83 42,682.04 127,317.96 170,000.00 170,000.00
Postage and Courier Services 5 02 05 010 - - 2,000.00 2,000.00 2,000.00
Telephone Expenses 5 02 05 020 42,000.00 17,500.00 24,500.00 42,000.00 30,000.00
Internet Subscription Expenses 5 02 05 030 26,500.63 11,041.65 20,958.35 32,000.00 32,000.00
Prizes 5 02 06 020 - - 60,000.00 60,000.00 60,000.00
Other General Services 5 02 12 990 - 200,000.00 520,000.00 720,000.00 720,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 2,850.00 11,505.00 28,495.00 40,000.00 40,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 99,910.00 4,900.00 145,100.00 150,000.00 150,000.00
Fidelity Bond Premiums 5 02 16 020 2,250.00 - - - 5,000.00
Advertising Expenses 5 02 99 010 3,880.00 600.00 7,400.00 8,000.00 7,400.00
Printing and Publication Expenses 5 02 99 020 - - 20,000.00 20,000.00 20,000.00
Representation Expenses 5 02 99 030 56,000.00 12,250.00 167,750.00 180,000.00 180,000.00
Capital Outlay - 2,000,000.00 - 2,000,000.00 210,000.00
Office Equipment 1 07 05 020 - - - - -
Information and Communication Technology Equipment1 07 05 030 - - - - 210,000.00
Motor Vehicles 1 07 06 010 - 2,000,000.00 - 2,000,000.00 -
Total 10,840,134.51 7,237,813.98 8,787,603.27 16,025,417.25 17,166,898.41

FY 2025 Local Expenditure Program-Province of Kalinga Page 202

OFFICE OF THE PROVINCIAL ENVIRONMENT AND NATURAL RESOURCES OFFICER (OPENRO) - 8731
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 7,119,090.64 3,457,115.87 4,258,564.50 7,715,680.37 8,782,888.40
Salaries and Wages - Regular 5 01 01 010 4,924,362.72 2,403,770.08 2,818,377.92 5,222,148.00 5,899,310.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 280,000.00 130,909.09 181,090.91 312,000.00 312,000.00
Representation Allowance (RA) 5 01 02 020 84,150.00 30,600.00 61,200.00 91,800.00 108,300.00
Clothing/Uniform Allowance 5 01 02 040 78,000.00 66,000.00 12,000.00 78,000.00 91,000.00
Productivity Incentive Allowance 5 01 02 080 55,000.00 200.00 64,800.00 65,000.00 65,000.00
Year End Bonus 5 01 02 140 397,599.00 - 435,179.00 435,179.00 503,606.00
Cash Gift 5 01 02 150 55,000.00 - 65,000.00 65,000.00 65,000.00
Other Bonuses and Allowances 5 01 02 990 415,397.00 378,275.00 56,904.00 435,179.00 600,040.00
MidYear Bonus 483,040.00
Medical Allowance 91,000
Anniversary Bonus 26,000
Retirement and Life Insurance Premiums 5 01 03 010 590,923.53 283,419.88 343,237.88 626,657.76 707,917.20
Pag-IBIG Contributions 5 01 03 020 28,100.00 13,000.00 18,200.00 31,200.00 31,200.00
PhilHealth Contributions 5 01 03 030 92,131.54 55,767.63 72,424.47 128,192.10 141,213.88
Employees Compensation Insurance Premiums 5 01 03 040 14,082.11 6,500.00 9,100.00 15,600.00 15,600.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 104,344.74 88,674.19 121,050.32 209,724.51 242,701.33
Maintenance and Other Operating Expenses 1,731,570.20 498,891.14 1,522,108.86 2,021,000.00 2,290,890.00
Traveling Expenses - Local 5 02 01 010 81,920.00 7,920.00 52,080.00 60,000.00 88,800.00
Training Expenses 5 02 02 010 71,700.00 42,000.00 128,945.02 170,945.02 192,000.00
Office Supplies Expenses 5 02 03 010 74,969.00 11,063.00 32,991.98 44,054.98 68,590.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 378,119.13 159,858.95 320,641.05 480,500.00 500,000.00
Agricultural and Marine Supplies Expenses 5 02 03 100 198,350.00 - 215,200.00 215,200.00 215,200.00
Other Supplies and Materials Expenses 5 02 03 990 100,000.00 - 100,000.00 100,000.00 64,000.00
Water Expenses 5 02 04 010 25,962.00 9,454.88 14,045.12 23,500.00 23,500.00
Electricity Expenses 5 02 04 020 1,882.58 1,311.40 4,988.60 6,300.00 6,300.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 203
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Telephone Expenses 5 02 05 020 42,000.00 17,500.00 24,500.00 42,000.00 30,000.00
Internet Subscription Expenses 5 02 05 030 24,125.12 7,422.91 24,577.09 32,000.00 32,000.00
Environment/Sanitary Services 5 02 12 010 49,475.00 12,240.00 37,760.00 50,000.00 50,000.00
Other General Services 5 02 12 990 186,580.00 122,040.00 77,960.00 200,000.00 500,000.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 195,697.37 49,130.00 150,870.00 200,000.00 200,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 32,700.00 - - - -
Repairs and Maintenance - Transportation Equipment5 02 13 060 197,540.00 22,200.00 277,800.00 300,000.00 300,000.00
Taxes, Duties and Licenses 5 02 16 010 - - 18,000.00 18,000.00 3,500.00
Fidelity Bond Premiums 5 02 16 020 - - 3,500.00 3,500.00 3,500.00
Representation Expenses 5 02 99 030 70,550.00 36,750.00 38,250.00 75,000.00 13,500.00
Capital Outlay - - - - 452,000.00
Other Structures (upgrading of nursery perimeter
1 07 04 990 - - - - 200,000.00
walls ; temporary containment facility for provincial
caipitol waste)
Information and Communication Technology Equipment
1 07 05 030 - - - - 190,000.00
Furniture and Fixtures (Table and chairs for 1 07 07 010 - - - - 62,000.00
TOTAL 8,850,660.84 3,956,007.01 5,780,673.36 9,736,680.37 11,525,778.40

FY 2025 Local Expenditure Program-Province of Kalinga Page 204

OFFICE OF THE PROVINCIAL ENGINEER (OPE) - 8751
Proposed New Appropriations, by Object of Expenditures
Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 27,065,221.45 13,661,501.89 17,409,479.80 31,070,981.69 35,367,452.79
Salaries and Wages - Regular 5 01 01 010 18,069,706.65 9,032,291.15 11,217,420.85 20,249,712.00 22,784,654.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 1,753,817.30 860,909.09 1,035,090.91 1,896,000.00 1,896,000.00
Representation Allowance (RA) 5 01 02 020 96,862.50 38,250.00 134,550.00 172,800.00 205,200.00
Transportation Allowance (TA) 5 01 02 030 - - 81,000.00 81,000.00 96,900.00
Clothing/Uniform Allowance 5 01 02 040 438,000.00 438,000.00 36,000.00 474,000.00 553,000.00
Productivity Incentive Allowance 5 01 02 080 350,000.00 - 395,000.00 395,000.00 395,000.00
Year End Bonus 5 01 02 140 1,462,574.90 - 1,687,476.00 1,687,476.00 1,945,270.00
Cash Gift 5 01 02 150 352,500.00 - 395,000.00 395,000.00 395,000.00
Other Bonuses and Allowances 5 01 02 990 1,420,797.00 1,468,887.00 218,589.00 1,687,476.00 2,576,472.00
MidYear Bonus 1,865,472.00
Medical Allowance 553,000
Anniversary Bonus 158,000
Retirement and Life Insurance Premiums 5 01 03 010 2,166,525.51 1,083,874.93 1,346,090.51 2,429,965.44 2,734,158.48
Pag-IBIG Contributions 5 01 03 020 175,500.00 85,400.00 104,200.00 189,600.00 189,600.00
PhilHealth Contributions 5 01 03 030 354,819.53 225,023.27 279,888.73 504,912.00 563,920.18
Employees Compensation Insurance Premiums 5 01 03 040 87,000.00 42,900.00 51,900.00 94,800.00 94,800.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 337,118.06 385,966.45 427,273.80 813,240.25 937,478.14
Maintenance and Other Operating Expenses 37,179,060.92 7,195,870.60 41,053,629.40 48,249,500.00 40,019,540.00
Traveling Expenses - Local 5 02 01 010 459,454.34 317,921.52 182,078.48 500,000.00 500,000.00
Training Expenses 5 02 02 010 315,749.50 197,900.00 302,100.00 500,000.00 500,000.00
Office Supplies Expenses 5 02 03 010 217,966.00 196,765.00 243,235.00 440,000.00 440,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 1,249,756.35 697,793.08 802,206.92 1,500,000.00 2,000,000.00
Other Supplies and Materials Expenses 5 02 03 990 118,522.00 - 198,000.00 198,000.00 198,000.00
Water Expenses 5 02 04 010 9,990.00 2,820.00 12,180.00 15,000.00 15,000.00
Telephone Expenses 5 02 05 020 42,000.00 - 72,000.00 72,000.00 54,000.00
Internet Subscription Expenses 5 02 05 030 30,895.40 14,013.00 20,987.00 35,000.00 35,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 205
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Other General Services 5 02 12 990 3,989,951.00 2,485,548.00 514,452.00 3,000,000.00 4,500,000.00
Repairs and Maintenance - Infrastructure Assets 5 02 13 030 29,907,133.00 2,960,000.00 27,040,000.00 30,000,000.00 30,000,000.00
(see separate sheet for breakdown/details)
Repairs and Maintenance - Buildings and Other 5 02 13 040 - - 10,000,000.00 10,000,000.00 -
Structures
Repairs and Maintenance - Machinery and Equipment5 02 13 050 94,000.00 - 720,000.00 720,000.00 720,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 610,643.33 171,510.00 328,490.00 500,000.00 500,000.00
Repairs and Maintenance - Other Property, Plant and 5 02 13 990 - 148,225.00 351,775.00 500,000.00 500,000.00
Fidelity Bond Premiums 5 02 16 020 - 3,375.00 125.00 3,500.00 3,500.00
Other Maintenance and Operating Expenses 5 02 99 990 133,000.00 - 266,000.00 266,000.00 54,040.00
Capital Outlay - - - - 161,000.00
Office Equipment 1 07 05 020 - - - - -
Information and Communication Technology Equipment 1 07 05 030 - - - - 68,000.00
Other Machinery and Equipment 1 07 05 990 - - - - -
Furniture and Fixtures 1 07 07 010 - - - - 93,000.00
TOTAL 64,244,282.37 20,857,372.49 58,463,109.20 79,320,481.69 75,547,992.79

FY 2025 Local Expenditure Program-Province of Kalinga Page 206

 Office of the Provincial Engineer
Repair and Maintenance - Other Infrastructure Assets (8751- 5-02-13-030) - Breakdown
Particulars Amount
Maintenance of Various Provincial Roads-Labor 11,153,261.94
Pavement Maintenance 971,084.50
Bridge and Structure Maintenance 214,401.44
Shoulder Maintenance 731,472.00
Drainage Maintenance 1,589,952.00
Vegetation Control 6,728,288.00
Traffic Services Maintenance 918,064.00

Maintenance of Various Provincial Roads-Infra 18,846,738.06

Pavement Maintenance 2,997,407.88
Bridge and Structure Maintenance 2,524,249.08
Drainage Maintenance 1,000,000.00
Erosion Control 12,325,081.10

Grand Total 30,000,000.00

FY 2025 Local Expenditure Program-Province of Kalinga Page 207

FY 2025 Local Expenditure Program-Province of Kalinga Page 208
OFFICE OF THE PROVINCIAL COOPERATIVE AND DEVELOPMENT OFFICER (OPCDO)-8761
Proposed New Appropriations, by Object of Expenditures

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services 4,936,601.60 2,576,499.87 2,779,485.63 5,355,985.50 6,427,860.74
Salaries and Wages - Regular 5 01 01 010 3,460,137.82 1,781,086.91 1,888,633.09 3,669,720.00 4,357,024.00
Personal Economic Relief Allowance (PERA) 5 01 02 010 144,000.00 74,545.45 93,454.55 168,000.00 192,000.00
Representation Allowance (RA) 5 01 02 020 91,800.00 45,900.00 45,900.00 91,800.00 108,300.00
Clothing/Uniform Allowance 5 01 02 040 36,000.00 36,000.00 6,000.00 42,000.00 56,000.00
Productivity Incentive Allowance 5 01 02 080 30,000.00 - 35,000.00 35,000.00 40,000.00
Year End Bonus 5 01 02 140 294,366.00 - 305,810.00 305,810.00 372,316.00
Cash Gift 5 01 02 150 30,000.00 - 35,000.00 35,000.00 40,000.00
Other Bonuses and Allowances 5 01 02 990 282,468.00 294,366.00 11,444.00 305,810.00 428,492.00
MidYear Bonus 356,492.00
Medical Allowance 56,000
Anniversary Bonus 16,000
Retirement and Life Insurance Premiums 5 01 03 010 415,446.60 213,730.43 226,635.97 440,366.40 522,842.88
Pag-IBIG Contributions 5 01 03 020 14,600.00 7,600.00 9,200.00 16,800.00 19,200.00
PhilHealth Contributions 5 01 03 030 63,050.66 43,818.96 46,082.04 89,901.00 102,656.73
Employees Compensation Insurance Premiums 5 01 03 040 7,300.00 3,800.00 4,600.00 8,400.00 9,600.00
Other Personnel Benefits-Monetization of Leave Credits
5 01 04 990 67,432.52 75,652.12 71,725.98 147,378.10 179,429.13
Maintenance and Other Operating Expenses 1,211,150.77 637,537.57 1,273,773.50 1,911,311.07 2,100,012.67
Traveling Expenses - Local 5 02 01 010 166,913.00 74,212.48 95,787.52 170,000.00 170,000.00
Training Expenses 5 02 02 010 321,016.72 66,351.91 233,648.09 300,000.00 300,000.00
Office Supplies Expenses 5 02 03 010 37,063.00 61,072.64 15,438.43 76,511.07 60,012.67
Fuel, Oil and Lubricants Expenses 5 02 03 090 182,334.74 77,528.57 102,471.43 180,000.00 200,000.00
Other Supplies and Materials Expenses 5 02 03 990 36,930.00 51,799.67 0.33 51,800.00 38,000.00
Water Expenses 5 02 04 010 9,105.80 2,693.97 9,306.03 12,000.00 12,000.00
Electricity Expenses 5 02 04 020 80,921.11 32,566.69 63,433.31 96,000.00 120,000.00
Telephone Expenses 5 02 05 020 42,000.00 10,500.00 31,500.00 42,000.00 30,000.00
Internet Subscription Expenses 5 02 05 030 18,810.40 8,791.64 15,208.36 24,000.00 24,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 209
 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 - - - - -
Awards/Rewards Expenses 5 02 06 010 - - - - -
Prizes 5 02 06 020 200,000.00 - 200,000.00 200,000.00 300,000.00
Other General Services 5 02 12 990 - 217,620.00 262,380.00 480,000.00 500,000.00
Repairs and Maintenance - Machinery and Equipment5 02 13 050 - 11,100.00 3,900.00 15,000.00 15,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 106,381.00 23,300.00 26,700.00 50,000.00 100,000.00
Taxes, Duties and Licenses 5 02 16 010 3,000.00 - - - -
Fidelity Bond Premiums 5 02 16 020 - - - - -
Representation Expenses 5 02 99 030 - - 204,000.00 204,000.00 221,000.00
Other Maintenance and Operating Expenses 5 02 99 990 6,675.00 - 10,000.00 10,000.00 10,000.00
Capital Outlay - - - - -
TOTAL 6,147,752.37 3,214,037.44 4,053,259.13 7,267,296.57 8,527,873.41

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SPECIAL PURPOSE APPROPRIATIONS
LOCAL DISASTER RISK REDUCTION MANAGEMENT FUND (9940)
Proposed New Appropriations
Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Personal Services - - - - -
Maintenance and Other Operating Expenses 16,407,074.37 8,877,368.70 39,436,985.20 48,314,353.90 85,361,980.55
Traveling Expenses - Local 5 02 01 010 245,783.12 44,050.00 325,950.00 370,000.00 600,000.00
Training Expenses 5 02 02 010 2,084,056.00 1,402,280.00 227,720.00 1,630,000.00 2,050,000.00
Office Supplies Expenses 5 02 03 010 144,965.00 - 241,200.00 241,200.00 -
Food Supplies Expenses 5 02 03 050 2,099,792.00 1,387,792.00 232,208.00 1,620,000.00 2,000,000.00
Drugs and Medicines Expenses 5 02 03 070 398,797.02 - 400,000.00 400,000.00 1,049,969.75
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 62,290.00 17,290.00 182,710.00 200,000.00 700,000.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 1,566,316.52 410,943.70 1,053,056.30 1,464,000.00 1,420,000.00
Agricultural and Marine Supplies Expenses 5 02 03 100 - - 500,000.00 500,000.00 500,000.00
Other Supplies and Materials Expenses 5 02 03 990 812,090.00 597,844.00 649,043.86 1,246,887.86 1,410,000.00
Water Expenses 5 02 04 010 21,316.27 12,010.00 187,990.00 200,000.00 300,000.00
Electricity Expenses 5 02 04 020 - - 100,000.00 100,000.00 100,000.00
Telephone Expenses 5 02 05 020 30,000.00 12,500.00 24,700.00 37,200.00 30,000.00
Internet Subscription Expenses 5 02 05 030 30,000.00 12,500.00 47,500.00 60,000.00 60,000.00
Prizes 5 02 06 020 170,000.00 - 200,000.00 200,000.00 -
Other General Services 5 02 12 990 1,811,300.00 1,118,360.00 -318,360.00 800,000.00 1,800,000.00
Repairs and Maintenance - Infrastructure Assets 5 02 13 030 4,997,323.87 3,500,000.00 2,400,000.00 5,900,000.00 2,400,000.00
Repairs and Maintenance - Buildings and Other Structures
5 02 13 040 - - 500,000.00 500,000.00 -
Repairs and Maintenance - Machinery and Equipment5 02 13 050 492,799.16 126,061.00 773,939.00 900,000.00 2,580,000.00
Repairs and Maintenance - Transportation Equipment5 02 13 060 353,493.55 139,063.00 410,937.00 550,000.00 1,200,000.00
Repairs and Maintenance - Furniture and Fixtures 5 02 13 070 - - 50,000.00 50,000.00 -
Taxes, Duties and Licenses 5 02 16 010 - - 50,000.00 50,000.00 -
Insurance Expenses 5 02 16 030 100,000.00 - 150,000.00 150,000.00 100,000.00

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 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Representation Expenses 5 02 99 030 859,157.86 96,675.00 1,578,325.00 1,675,000.00 1,270,000.00
Transportation and Delivery Expenses 5 02 99 040 - - 30,000.00 30,000.00 30,000.00
Donations 5 02 99 080 127,594.00 - 1,649,000.00 1,649,000.00 1,500,000.00
Other Maintenance and Operating Expenses 5 02 99 990
(30% QRF 27,441,416.04; OMOE OMOE 36,820,594.76) - - 27,791,066.04 27,791,066.04 64,262,010.80
Financial Expenses - - - - -
Capital Outlay 23,794,808.88 7,800,000.00 28,433,200.00 36,233,200.00 2,650,000.00
Flood Control Systems 1 07 03 020 19,274,808.88 3,300,000.00 10,850,000.00 14,150,000.00 2,200,000.00
Other Infrastructure Assets 1 07 03 990 - - 600,000.00 600,000.00 -
Buildings 1 07 04 010 - - 15,000,000.00 15,000,000.00 -
Other Structures 1 07 04 990 - - 300,000.00 300,000.00 250,000.00
Office Equipment 1 07 05 020 20,000.00 - - - 200,000.00
Information and Communication Technology Equipment
1 07 05 030 - - 608,200.00 608,200.00 -
Disaster Response and Rescue Equipment 1 07 05 090 4,500,000.00 4,500,000.00 -4,445,000.00 55,000.00 -
Motor Vehicles 1 07 06 010 - - 5,420,000.00 5,420,000.00 -
Furniture and Fixtures 1 07 07 010 - - 100,000.00 100,000.00 -
Sub-Total 40,201,883.25 16,677,368.70 67,870,185.20 84,547,553.90 88,011,980.55
Disaster Risk Reduction Management for Health/Kalinga One Hospital Command Center (DRRMH-OHCC)
Personal Services - - - - -
Maintenance and Other Operating Expenses - - 1,477,620.00 1,477,620.00 2,597,136.25
Traveling Expenses - Local 5 02 01 010 - - 38,920.00 38,920.00 -
Training Expenses 5 02 02 010 - - 325,500.00 325,500.00 836,070.00
Office Supplies Expenses 5 02 03 010 - - 10,000.00 10,000.00 24,098.00
Food Supplies Expenses 5 02 03 050 - - - - 82,500.00
Drugs and Medicines Expenses 5 02 03 070 - - 500,000.00 500,000.00 304,350.25
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 - - - - 94,500.00
Fuel, Oil and Lubricants Expenses 5 02 03 090 - - 150,000.00 150,000.00 26,000.00
Other Supplies and Materials Expenses 5 02 03 990 - - 13,800.00 13,800.00 615,418.00
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 Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Telephone Expenses 5 02 05 020 - - - - 7,200.00
Other General Services 5 02 12 990 - - 297,400.00 297,400.00 132,000.00
Representation Expenses 5 02 99 030 - - 142,000.00 142,000.00 475,000.00
Financial Expenses - - - - -
Capital Outlay - - - - 360,000.00
Office Equipment 1 07 05 020 - - - - 165,000.00
Information and Communication Technology Equipment
1 07 05 030 - - - - 150,000.00
Other Property, Plant and Equipment 1 07 99 990 - - - - 45,000.00
Sub-Total - - 1,477,620.00 1,477,620.00 2,957,136.25
DRRM-Camp Coordination and Camp Management Cluster (OPSWDO)
Personal Services - - - - -
Maintenance and Other Operating Expenses - - - - 502,270.00
Training Expenses 5 02 02 010 - - - - 150,000.00
Other Supplies and Materials Expenses 5 02 03 990 - - - - 132,270.00
Insurance Expenses 5 02 16 030 - - - - 70,000.00
Representation Expenses 5 02 99 030 - - - - 150,000.00
Financial Expenses - - - - -
Capital Outlay - - - - -
Sub-Total - - - - 502,270.00
TOTAL 40,201,883.25 16,677,368.70 67,870,185.20 84,547,553.90 91,471,386.80

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Special Provisions

1. Use and Release of Fund. The amount herein appropriated shall be use in accordance with Republic Act No. 10121, "The Philippine Disaster Risk Reduction
and Management Act od 2010," which shall include relief, rehabilitation, reconstruction, and other works or services, including pre-disaster activities, in
connection with the occurence of natural calamities, epidemics as declared by the Department of Health, and other catastrophes. Provided, that the projects and
activities are incorporated in the Local Disaster Risk Reduction and Management (LDRRM) Plan, and integrated in the approved Annual Investment Program.
Provided further, that the utilization of the Fund shall be in accordance with the provisions of National Disaster Risk Reduction and Management Council-
Department of Budget and Management (DBM)-Department of the Interior and Local Government (DILG) Joint Memorandum Circular (JMC) No. 2013-1 dated
March 25, 2013.

2. Quick Response Fund. Of the amount appropriated for LDRRM Fund, thirty percent (30%) shall be allocated as Quick Response Fund (QRF) or stand-by fund
for relief, and recovery programs in order that the situation and living conditions of the people in the communities or areas stricken by disasters, calamities,
epidemics, or complex emergencies, may be normalized as quickly as possible.

The release and use of QRF shall be supported by a resolution of the Sanggunian declaring the local government unit (LGU) under state of calamity or a
Presidential declaration of state of calamity.

3. In no case shall the QRF be used for pre-disaster, nor be realigned for any other purpose.

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APPROPRIATIONS FOR LOCAL DEVELOPMENT PROGRAMS AND PROJECTS
Proposed New Appropriations

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Financial Expenses 11,839,424.45 2,430,555.45 70,619,444.55 73,050,000.00 -
Other Financial Charges - Loan Amortization -Principal
5 03 01 990 11,839,424.45 2,430,555.45 70,619,444.55 73,050,000.00 -
Capital Outlay 31,900,000.40 18,250,000.00 82,678,987.80 191,928,987.80 325,895,547.20
Land 1 07 01 010 - - 15,000,000.00 15,000,000.00 -
Other Land Improvements 1 07 02 990 - 2,000,000.00 500,000.00 2,500,000.00 -
Road Networks 1 07 03 010 118,366,755.00 80,000,000.00 24,000,000.00 104,000,000.00 115,700,000.00
Flood Control Systems 1 07 03 020 17,900,000.00 1,000,000.00 500,000.00 1,500,000.00 6,000,000.00
Water Supply Systems 1 07 03 040 2,900,000.00 5,500,000.00 5,700,000.00 11,200,000.00 1,500,000.00
Power Supply Systems 1 07 03 050 8,300,000.00 - - - 4,000,000.00
Other Infrastructure Assets
1 07 03 990 31,900,000.40 18,250,000.00 27,478,987.80 45,728,987.80 183,445,547.20
-Loan Amortizations-Principal 73,050,000.00
Hospitals and Health Centers 1 07 04 030 45,000,000.00 - 4,500,000.00 4,500,000.00 -
Other Structures 1 07 04 990 7,400,000.00 4,500,000.00 20,500,000.00 25,000,000.00 15,250,000.00
Medical Equipment 1 07 05 110 - 3,994,000.00 6,000.00 4,000,000.00 -
Computer Software 1 09 01 020 - - - - -
TOTAL 18,250,000.00 82,678,987.80 191,928,987.80 325,895,547.20

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Special Provisions

Use and Release of Fund. The 20% Development Fund shall be strictly utilized in accordance with the general policies in DBM-Department of Finance-DILG JMC
No. 1 dated November 4, 2020, and for the projects included in the approved Annual Investment Program of the Province of Kalinga for the Fiscal Year 2025. The
development projects identified shall be consistent with the Local Development Plan duly approved by the Local Development Council and the local sanggunian.
The disbursement of this fund shall be based on the approved Project Procurement Management Plan for the Fiscal Year 2025, and subject to all existing
budgeting, accounting, and auditing laws, rules and regulations.

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DEBT SERVICE
Proposed New Appropriations

Account Past Year Current Year 2024 Budget Year

Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Maintenance and Other Operating Expenses - - - - -
Financial Expenses - - 46,037,323.22 46,037,323.22 49,539,148.02
Interest Expenses - Loan Amortization 5 03 01 020 - - 45,537,323.22 45,537,323.22 48,039,148.02
Other Financial Charges 5 03 01 990 - - 500,000.00 500,000.00 1,500,000.00
Capital Outlay - - - - -
Total - - 46,037,323.22 46,037,323.22 49,539,148.02

FINANCIAL ASSISTANCE TO BARANGAYS (9999)

Proposed New Appropriations
Account Past Year Current Year 2024 Budget Year
Object of Expenditure First Semester Second Semester Total
Code 2023 (Actual) 2025(Proposed)
(Actual) (Estimate)
Maintenance and Other Operating Expenses 1,520,000.00 - 1,530,000.00 1,530,000.00 1,530,000.00
Traveling Expenses - Local 5 02 01 010 - - - - -
Subsidy to Other Local Government Units 5 02 14 030 1,520,000.00 - 1,530,000.00 1,530,000.00 1,530,000.00
Other Maintenance and Operating Expenses 5 02 99 990 - - - - -
TOTAL 1,520,000.00 - 1,530,000.00 1,530,000.00 1,530,000.00

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Special Provisions

Use and Release of Fund. The release, utilization, and disbursement of the appropriation herein provided shall be subject to all existing budgeting, accounting,
and auditing laws, rules and regulations.

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