Republic of the Philippines

DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT

REGION IV-A CALABARZON
QUEZON PROVINCE

LGMES-LBM-JPMN-20220901-001
2022-08-25-132

MEMORANDUM

PARA SA : LAHAT NG PINUNO NG KLASTER

PAKSA : LOCAL BUDGET MEMORANDUM NO. 85-A DATED 12

AUGUST 2022 FROM THE DEPARTMENT OF BUDGET AND
MANAGEMENT WITH SUBJECT TITLE: CLARIFICATIONS ON
LBM NO. 85 DATED JUNE 15, 2022, ENTITLED “INDICATIVE
FY 2023 NATIONAL TAX ALLOTMENT (NTA) SHARES OF
LOCAL GOVERNMENT UNITS (LGUs) AND GUIDELINES ON
THE PREPARATION OF THE FY 2022 ANNUAL BUDGET OF
LGUs”

PETSA : Setyembre 1, 2022

Ito ay may kaugnayan sa nakapaloob na DILG Issuances ukol sa paksang nakasaad

sa itaas.

Alinsunod dito, ang lahat ng mga C/MLGOO ay inaatasang ipalaganap at ipabatid ang
ang kalakip na kopya ng LBM No. 85-A sa lahat ng mga opisyal ng lokal na pamahalaan
na kanilang nasasakupan.

Para sa inyong impormasyon at angkop na pagtalima.

DARRELL I. DIZON, CESO V

Panlalawigang Direktor

Encl/s:
• DILG IV-A Memo dtd Aug. 31, 2022
• DILG CO Memo dtd Aug. 25, 2022
• LBM No. 85-A dtd Aug. 12, 2022

“Matino, Mahusay at Maaasahan”

2/F HDMF Left Wing, Lucena Grand Central Terminal Brgy. Ilayang Dupay, Lucena City 4301
710-0283
dilg4a.quezon@gmail.com
 CR: OASAFC-2022-08-18-003
RSCN-2022-08-25-132

Republic of the Philippines

DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT
DILG-NAPOLCOM Center, EDSA cor. Quezon Avenue, West Triangle, Quezon City
www.dilg.gov.ph

MEMORANDUM
8/26/2022
FOR : ALL DILG REGIONAL DIRECTORS

SUBJECT : LOCAL BUDGET MEMORANDUM NO. 85-A DATED 12

AUGUST 2022 FROM THE DEPARTMENT OF BUDGET AND
MANAGEMENT WITH SUBJECT TITLE: CLARIFICATIONS ON
LBM NO. 85 DATED JUNE 15, 2022, ENTITLED “INDICATIVE
FY 2023 NATIONAL TAX ALLOTMENT (NTA) SHARES OF
LOCAL GOVERNMENT UNITS (LGUs) AND GUIDELINES ON
THE PREPARATION OF THE FY 2023 ANNUAL BUDGET OF
LGUs”

DATE : August 25, 2022

================================================================

This refers to the Local Budget Memorandum (LBM) No. 85-A dated 12 August 2022
from the Department of Budget and Management (DBM) with subject title,
Clarifications on LBM No. 85 dated June 15, 2022, entitled, “Indicative FY 2023
National Tax Allotment (NTA) Shares of Local Government Units (LGUs) and
Guidelines on the Preparation of the FY 2023 Annual Budget of LGUs.”

The LBM was issued to clarify certain provisions in the list of functions and services
that fall within the expenditure assignments of LGUs as enumerated under Annex B
of LBM No. 85 specifically on the (i) delivery of social welfare services, especially
population development services, (ii) provision of energy-related services supervised
and administered by the Department of Energy, and (iii) agriculture-related programs
and services components of the National Agrarian Reform Program.

Relative thereto, the DILG Regional Offices are requested to cause the widest
dissemination of the said LBM to all LGUs in their respective areas of responsibility for
their reference and guidance.

ANNA LIZA F. BONAGUA, CESO III

Director
Bureau of Local Government Development
Encl: Local Budget Memorandum No. 85-A dated 12 August 2022 and
Annex B of Local Budget Memorandum No. 85
DMS Reference Number: OASAFC-2022-08-18-003
BLGD/AFB/LDPD/jbcc

“Matino, Mahusay at Maaasahan”

Trunkline No.: 8876-34-54