The Internal Revenue Allotment (IRA) shares of Local Government Units (LGUS) for FY 2019 have been adjusted following the creation of 15 new barangays through various laws.
The IRA shares of LGUs, which are automatically appropriated, shall be apportioned among LGUs, including provinces, cities, and municipalities created, approved, and ratified in 2018, in accordance with the allocation formula prescribed under Section 285 of RA 7160 or the Local Government Code of 1991.
As such, by virtue of the enactment of various laws, the following barangays shall be included in the FY 2019 IRA shares of LGUs:
|RA No. 10933||Barangay North Bay Boulevard South (NBBS) Proper, Navotas City|
|RA No. 10933||Barangay NBBS Kaunlaran, Navotas City|
|RA No. 10933||Barangay NBBS Dagat-Dagatan, Navotas City|
|RA No. 10934||Barangay Tangos North, Navotas City|
|RA No. 10934||Barangay Tangos South, Navotas City|
|RA No. 10935||Barangay Tanza 1, Navotas City|
|RA No. 10935||Barangay Tanza 2, Navotas City|
|RA No. 10955||Barangay Kalaw, Dumalneg, Ilocos Norte|
|RA No. 10955||Barangay Cabaritan, Dumalneg, Ilocos Norte|
|RA No. 10955||Barangay Quibel, Dumalneg, Ilocos Norte|
|RA No. 10957||Barangay Liwon, Asipulo, Ifugao|
|RA No. 10967||Barangay Pudo, Natonin, Mountain Province|
|RA No. 10971||Barangay Poblacion 3, Villanueva, Misamis Oriental|
|RA No. 11030||Barangay Upper Pugaan, Ditsaan- Ramain, Lanao del Sur|
|RA No. 11112||Barangay Poblacion 2, Villanueva, Misamis Oriental|
Furthermore, following the provisions of Section 284 of the Local Government Code of 1991, the Cost of Devolved Functions (CODEF) will no longer be deducted prior to the allocation of the IRA shares of LGUs. As a result, the CODEF shall be re-distributed to all IRA-recipient LGUs.
Accordingly, the adjusted FY 2019 IRA shares of LGUs are summarized in the table below:
|Level of LGU||No. of LGUs||
Total IRA shares
PR No. 2019-4