Republic of the Philippines

Province of Davao de Oro

PROVINCIAL LEGAL OFFICE

LEGAL OPINION NO. __________

Date:

To: HON. JAYVEE TYRON L. UY, MPA

PROVINCIAL GOVERNOR

From: ATTY. NIEL JOHN A. VILLARICO

OIC-Provincial Legal Officer

SUBJECT: “MUNICIPAL ORDINANCE NO. 148 OF THE MUNICIPALITY OF

LAAK,PROVINCE OF DAVAO DE ORO – RE: GRANTING AN
ANNUAL CASH GIFT IN THE AMOUNT OF PHP 500.00 EACH TO
THE SENIOR CITIZENS OF THE MUNICIPALITY OF LAAK AND
PROVIDING FUNDS THEREFOR”

This refers to the above-cited subject submitted into this office for legal opinion.

Upon review of the said documents, this office finds the same to be valid and authorized
pursuant to the Local Government Code giving Sangguniang Bayan the power to enact
ordinance to provide efficient and effective delivery of the basic services and facilities for the
aged.1

However, this office notes that the concerned council must strictly adhere to the budgetary
requirements and general limitations of its authority to appropriate honorarium and
allowances that requires that the total appropriations, whether annual or supplemental, for
personal services of an LGU for one (1) fiscal year shall not exceed forty-five percent (45%)
in the case of first to third class provinces, cities, and municipalities, and fifty-five percent
(55%) in the case of fourth or lower class provinces, cities, and municipalities, of the total
annual income from regular sources realized in the next preceding fiscal year.2 We hope that
we have enlightened you in this matter. Thank you and much and more power.

We hope that you have been enlightened on this matter. Thank you very much and more
power.

ATTY. NIEL JOHN A. VILLARICO

OIC-Provincial Legal Officer

1
Section 447 paragraph 5(xiv) of the Local Government Code
2
Article 419 & 420 of the Implementing Rules and Regulations of the Local Government Code of 1991

Provincial Legal Office, 2nd Floor, Executive Building, Provincial Capitol Complex, Cabidianan, Nabunturan, Davao de Oro