Republic Of The Philippines DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT Region X - Northern Mindanao EIR ayy OFFICE OF THE PROVINCIAL DIRECTOR actin % £ASt D \ ADVISORY FOR : CONCERNED CITY AND MUNICIPAL MAYORS’. Province of Bukidnon THRU : C/MLGOOs SUBJECT : — DILG-DBM JMC NO. 2021-01 ON THE GUIDELINES ON THE GRANT OF THE PBB FOR LGUs’ OFFICIALS AND EMPLOYEES FOR FY 2021 AND SUBMISSION OF LETTER OF INTENT (LOI) BY ELIGIBLE LGUs Pursuant to the Joint Memorandum Circular, for the LGUs to be eligible for the grant of PBB 2021, the LGUs must be consistent passers of Good Financial Housekeeping (GFH) from FYs 2014 to 2021, excluding after assessment passers. Based on the data provided by the Central Office, the following are the LGUs qualified for the GFH criterion: 1. Impasugong 6. Maramag 2. Kibawe 7. Pangantucan 3. Lantapan 8. San Fernando 4. Malaybalay City 9. Talakag 5. Manolo Fortich The above-named LGUs must also satisfy the provisions cited in item 3.2 of the said JMC, to wit: 1, Set-up most current and updated Citizen's Charter 2. Sustained compliance with audit findings 3. Performance rating system to be used for personnel in the first and second levels, and those occupying Career Executive Service Positions In case of non-compliance with any one (1) of the above three (3) conditions, LGUs may still qualify for the FY 2021 PBB with *Matino, Mahusay at Maasahan” DILG Provincial Office, Capitol Compound, 8700 Malaybalay City ‘Telefax No, (088) 8135085 Facebook: DILG Bukidnon; E-mail dilgkaamulan@gmail.com [ore t2es cennrcnRepublic Of The Philippines DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT Region X - Northern Mindanao OFFICE OF THE PROVINCIAL DIRECTOR Bukidnon Provincial Office isolation of the unit/s and official/s most responsible for the deficiency. Moreover, LGUs that intend to participate in the grant of the PBB for FY 2021 shall signify their intention by writing a Letter of Intent (LOI) addressed to the DILG Regional Director, through concerned DILG Field Officers. Further, LGUs that passed the Good Financial Housekeeping but will not participate in the grant of the FY 2021 are also required to submit waivers. LOIs or waivers with indorsement must be submitted to this level NLT December 9, 2021. Attached is the JMC 2021-01 on the Guidelines on the Grant of the Performance-Based Bonus for Officials and Employees of Local Government Units for Fiscal Year 2021, for reference. For information and immediate compliance. ENGR. CARMELO ENRIQUE B. LIBOT, CESO V Provincial Director BY THE AUTHORITY OF THE PROVINCIAL DIRECTOR rd ROWENAIB. BADE Program Manager “Matino, Mahusay at Maasahian" DILG Provincial Office, Capitol Compound, 8700 Malaybalay City Telefax No. (088) 8135085 Facebook: DILG Bukidnon; E-mail: dilg kaamulan@gmailicom vos fy eommeraee cennnenDIG - Regional Ofnce 10 «Records IRECEIVED pee 2 yeh OF ny, & OFFICIAL 4, RELEASED ® Ssmucrume 3 Zoe ines 8 “ygecoos cree Republic of the Philippines, “09 woe OF THE INTERIOR AND LOCAL GOVERNMENT DEPARTMENT OF BUDGET AND MANAGEMENT JOINT MEMORANDUM CIRCULAR NOV 22 2021 No. 2021-01 To : ALL PROVINCIAL GOVERNORS, CITY MAYORS, MUNICIPAL MAYORS, DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT (DILG) REGIONAL DIRECTORS, DILG-BANGSAMORO AUTONOMOUS. REGION IN MUSLIM MINDANAO (BARMM) MINISTER OF LOCAL GOVERNMENT, AND HEADS OF CONCERNED OFFICES SUBJECT: GUIDELINES ON THE GRANT OF THE PERFORMANCE- BASED BONUS FOR OFFICIALS AND EMPLOYEES OF LOCAL GOVERNMENT UNITS FOR FISCAL YEAR 2021 1.0 BACKGROUND AND PURPOSE 4.1. Memorandum Circular No. 2021-1 issued by the Inter-Agency Task Force (IATF) on the Harmonization of National Government Performance Monitoring, Information and Reporting Systems (Administrative Order No. 25 s. 2011), dated 03 June 2021, stated that performance targets for Local Government Units (LGUs) shall be based on the Guidelines on the Grant of PBB for LGUs to be issued by the Department of the Interior and Local Government (DILG) and Department of Budget and Management (DBM). 1.2 This Joint Memorandum Circular is issued to prescribe the criteria and conditions for the grant of the PBB for FY 2021 performance of local government officials and employees, to be validated and given in FY 2022, as provided in the succeeding provisions of this JMC. This shall be implemented in close coordination with the AO25 IATF. 2.0 COVERAGE This JMC covers all provinces, cities and municipalities, excluding barangays; and applies to all their officials and employees holding regular plantilla Positions, as well as, contractual and casual personnel, having an employer-3.0 employee relationship with these LGUs, and whose compensation are being Paid wholly out of the Personnel Services budget. The term “officials” as used in this issuance shall refer to those holding local elective positions. The provisions contained herein are applicable only for the grant of the PBB for FY 2021 ELIGIBILITY CRITERIA 341 32 To be eligible for the grant of FY 2021 PBB, LGUs must pass the minimum local governance standards which entails becoming a consistent passer of the Good Financial Housekeeping (GFH) excluding After Assessment passers, from FY 2014 up to the most recent assessment period, as of November 5, 2021 LGUs qualified under Section 3.1 must also satisfy the following criteria and conditions: a. Set-up Most Current and Updated Citizen's Charter reflecting the LGU's improved and streamlined/re-engineered system and procedure for alll its government services to citizens, businesses and government agencies pursuant to Section 6 of Republic Act (R.A.) No. 11032 and the President's directive to reduce processing time of all public transactions with government and ensure accessible and convenient delivery of services to the public. Relative to this, each LGU shall submit to the Anti-Red Tape Authority (ARTA) its Certificate of Compliance (CoC) for FY 2021 and reporting template in compliance with the Citizen's Charter requirement not later than March 31, 2022. The template of the CoC (Annex A), serves as the basis of the validation starting on April 2022. Further details on the process to be observed for the submission of the CoC and the reporting template will be laid out in a separate issuance to be released by the Authority and posted on its official website. b. Sustained Compliance with Audit Findings of at least 30% of prior years’ audit recommendations must be fully implemented as shown in the Report on the Status of Implementation Prior Years’ Recommendations. These recommendations exclude the Property, Plant, and Equipment (PPE)-related items of the Annual Audit Report (AAR). Audit findings closed in FY 2019 must also not recur. The inclusion of this criterion aims to: improve the LGU's internal contro! Page 2ote40 Processes; enhance operational effectiveness; and eliminate, resolve and remedy most, if not all, of the audit findings, by end of 2022, ¢. Performance Rating System to be used for personnel in the First and Second Levels, and those occupying Career Executive Service (CES) positions of departments/agencies in NGAs, GOCCs, and LGUs, including managerial or director positions, but are not Presidential appointees, shall be consistent with the Civil Service Commission (CSC)-approved Strategic Performance Management System (SPMS). For the CES officers and incumbents to CES positions, the rating of their performance shall be based on the guidelines issued by the CES Board (CESB), and 3.3 To qualify for the FY 2021 PBB, LGUs must first meet the requirement prescribed in Section 3.1 as a consistent passer of Good Financial Housekeeping from FY 2014 up to the most recent assessment period, and satisfy the criteria and conditions in Section 3.2. In case of non- compliance with any one (1) of the three (3) conditions in Section 3.2, LGUs may still qualify for the FY 2021 PBB with isolation of the unit/s and official/s most responsible for the deficiency. FY 2021 PBB ASSESSMENT AND SCORING SYSTEM LGUs shall be rated in accordance to their compliance to the criteria cited above. Each criterion has an assigned weight, as shown in Table 1. The maximum score that may be obtained by the LGU is 50 points. To be eligible for the FY 2021 PBB, the LGU must attain a total f 40 point Eee TABLE 1: FY Cee eke ues Ties 1. Consistent Good Financial Housekeeping Passer : | 2 Updated Citizen's Charter 10pts 3._Sustained Compliance to Audit Findings 10 pts ance Rating System Consistent with SPMS 10 a It.can be gleaned in Table 1 that compliance with all criteria yields a total of 50 points for an LGU. To attain a total score of at least 40 points, an LGU must first pass the criteria on GFH, then pass at least two of the other three criterion. In such case, while the LGU will be eligible, the unit most responsible for the criteria not complied with will be isolated from the grant of the FY 2021 PBB. Page 30f85.0 ENROLLMENT AND VALIDATION PROCESS 54 5.2 5.3 54 5.5 56 5.7 The grant of the PBB for FY 2021 to LGUs is not mandatory, and shall be implemented through an enrollment process; LGUs that intend to participate in the grant of the PBB for FY 2021 shall signify their intention by writing a Letter of Intent (LO!) addressed to the DILG Regional Director concerned, through the following DILG Field Officers: a. DILG Provincial Director for Provinces; b. City Director or City Local Government Operations Officer (CLGOO) for Cities; or ¢. Municipal Local Government Operations Officer (MLGOO) for Municipalities. The DILG Regional Offices (ROs) shall compile the LOIs. These shall be officially transmitted to the BLGS through email address Igupbb.dila@amail.com not later than December 10, 2021. Only the DILG ROs are encouraged to submit through this platform to ensure effective tracking of submission; The BLGS shall prepare the List of LGUs with LOIs. This list shall be counter-checked against the first shortlist based on Item 3.1a. Only those LGUs that have met all local govemance standards shall be included in the final roll of LGUs to be transmitted to AO 25 Secretariat by December 22, 2021; The AO25 Secretariat shalll then advise ARTA, CSC and Commission ‘on Audit (COA) to validate the compliance of the shortlisted LGUs with items 3.1b, 3.1c and 3.14, respectively; After the validation, ARTA, CSC and COA shall submit their findings to the AO25 Secretariat which, in turn, shall consolidate and process the findings to generate the List of Eligible LGUs or those LGUs that satisfy all the conditions prescribed in Section 3.0 of this issuance; The List of Eligible LGUs shall be provided by the AO 25 Secretariat to the DILG, through the BLGS, on or before July 29, 2022; Based on the said List, the DILG shall issue Notices of Eligibility by August 12, 2022 to the qualified LGUs. These shall be prepared by the BLGS and signed by the DILG Secretary. Once signed, the Notices shall be transmitted to the concemed DILG Regional Offices for dissemination; Page aot6.0 58 49 The Notice of Eligibility serves as the authorization of an LGU to grant the PBB, therefore, only LGUs receiving such document shall be eligible to the grant of the PBB for FY 2021; and The List of Eligible LGUs shall be posted on the Results-Based Performance Management System (RBPMS) and DILG websites. ELIGIBILITY OF DELIVERY UNITS AND INDIVIDUALS 61 62 63 64 65 66 67 Local Chief Executives and Sanggunian members are eligible only if their respective LGUs are eligible. The maximum PBB rate is 65% of their monthly basic salary, as of December 31, 2021. Their rates must be consistent with rates indicated in Section 7; The unit/s and official/s most responsible for the non-compliance to the criteria and conditions provided in Section 3.2 shall not be eligible for the grant of FY 2021 PBB; To qualify, employees belonging to the first and second levels must receive a rating of at least a “Very Satisfactory’ based on LGU's CSC- approved SPMS; Personnel in detail to another government agency for six (6) months or more shall be included in the scoring of employees in the recipient agency that rated his/her performance. The payment of the PBB shall come from the mother agency; Personnel who transferred to an LGU from another government agency in FY 2021 shall be rated by the LGU/agency where he/she served the longest. If equal months were served for each, he/she will be included in the recipient agency; An official or employee who has rendered a minimum of nine (9) months of service during the fiscal year and with at least a “Very Satisfactory” rating may be eligible to the full grant of the PBB; An official or employee, who rendered less than nine (9) months but a minimum of three (3) months of service and with at least a “Very Satisfactory’ rating shall be eligible to the grant of the PBB on a pro-rata basis corresponding to the actual length of service rendered, as follows: Page Sot68 eRe ness _8 months butless than 9 months — | 90% —7 months butless than months | ——-80% | _8 months but less than 7 months | 70% | —S months butlessthan6months | _—_— 60% ~4 months but less than 5 months ie 50% 3 months but less than 4 months | 40% | The following are the valid reasons for an employee who may not meet the nine-month actual service requirement to be considered for the PBB on a pro-rata basis: Newly-hired employee; Retirement; Resignation, Rehabilitation leave; Maternity leave and/or paternity leave; Vacation or sick Leave with or without pay; ‘Scholarship/study leave; or Sabbatical Leave; yFerepango An official or employee is disqualified to the grant of PBB due to ANY of the following reasons: a. On vacation or sick leave, with or without pay, for the entire year of FY 2021; b. Found guilty of administrative and/or criminal cases by final and executory judgement in FY 2021; however, if the penalty meted out is only a reprimand, such penalty shall not cause the disqualification to the PBB; ¢. Failure to submit 2020 SALN as prescribed in the rules provided under CSC MC No. 3 s. 2015, including those who are responsible for the non-compliance with the establishment and conduct of the review and compliance procedure of the SALN; d. Failure to liquidate all cash advances in FY 2021 within the reglementary period, as prescribed in COA Circular 97-002 dated February 10, 1997 and reiterated in COA Circular 2009-002 dated May 18, 2009; e. Failure to submit complete SPMS Forms; or Page Gore7.0 8.0 9.0 f. Failure to comply with the implementation of prior years’ audit fecommendations, or posting and dissemination of the LGU system of assessing performance of delivery units. RATES OF THE PBB The total score as stated in Section 4.0 shall be the basis in determining the amount of the PBB an LGU is eligible for. The maximum rate of the PBB for officials and employees of LGUs who achieved 50 points shall be 100% of each individual's 65% monthly basic salary (MBS) as of December 31, 2021, unless they are otherwise qualified under Section 6.6 or disqualified under Section 6.7. For illustration, refer to Table 3 below: PCa aa) (Unless Section 6 6 or Section 6 7 is applicable) __TOTAL SCORE Pe RATES. i | 65% | 50 points (Unless Section 6 6 or Section 6.7 is applicable) | 40 points | oe | i } if funds are insufficient for the grant of the PBB, the PBB may be given at lower rates, but at uniform percentage of the prescribed rate, based on the LGU’s financial capacity and Personnel Services limitation, FUNDING SOURCES The PBB shall be charged against LGU funds, subject to the Personnel Services limitation in LGU budgets, pursuant to Sections 325(a) and 331(b) of the Local Government Code of 1991 (R.A. No. 7160). The LGU shall exercise prudence in the use of local funds. In determining the amount of the PBB, the Sanggunian concemed shall ensure that the same is reasonable and that the expenditure will not, in any way, adversely affect the delivery of services to the public. SUBMISSION OF ACCOMPLISHED FORMS 9.1 The PDO and HRMO of the eligible Province, city or municipality shall accomplish Form 1 (Report on LGU Officials and Employees Eligible to Receive Grant of FY 2021 PBB); Page 70f 810.0 11.0 92 83 84 Prior to the release of the PBB to eligible individuals, the accomplished Form 1 shall be submitted to the following personnel: a. DILG Provincial Director for provinces; b. City Director or City Local Government Operations Officer (CLGOO) for cities; or ©. Municipal Local Government Operations Officer for municipalities (MLGOO), The City Director or CLGOO and MLGOO shall transmit all submitted Form 1 documents to the concerned Provincial Director through the designated LGU-PBB Provincial Focal Person; The designated LGU-PBB Provincial Focal Person shall accomplish Form 2 (Provincial Consolidation Report for Component Cities and Municipalities) and submit such, together with Form 1 documents, to the concerned DILG Regional Office through the designated LGU-PBB Regional Focal Person; and The designated LGU-PBB Regional Focal Person shall accomplish Form 3 (Regional Consolidation Report for Provinces, Highly Urbanized Cities and Independent Component Cities) and submit such, together with accomplished Forms 1 and 2, to the BLGS, not later than November 25, 2022. PAYMENT PERIOD Considering fund availability, payment of FY 2021 PBB shall be made until December 31, 2023. EFFECTIVITY This Circular shall take effect immediately upon its publication in the DILG website. iA ap ma itdel cmon G Officer-in-Charge, DBMFORM 1 REPORT ON LGU OFFICIALS AND EMPLOYEES ELIGIBLE TO RECEIVE THE GRANT OF FY 2021 PBB NAME OF LGU: REGION: ‘SUMMARY Information Required: | g z fe | 4. Total No. of Eigitle Offices Delivery Units 2. Total No. of Eligible Officials and Employees Eligible to the Grant of PBB | 2.4 Elected Officials 2.2 Appointed Oficils/Personnel (Co-terminus) 2.3 Personnel Holding Regular Ptantilia Positions 24 Contractual Personnel 25 Casual Personnel 3. Total No.of Officials and Employees Not Eligible tothe Grant of PBB 341 In accordance with exclusions under Sec. 62 of DILG-DBM UC onthe Grant of LGU PBB for FY 2021 | $3.2 In accordance with exclusions under See. 6.8 of DILG-DBMI JMC on the Grant of LGU PBB for | FY 2021 ‘4, Total Amount Required for Payment of FY 2021 PBB: PhP. | (hte PY PL FRU pet tL Oe Engen ein 2)GRANT OF LGU PBB FOR FY 2021 icials, an Lis List of Employees “Add addtional rows Winecessary ~ | | i ] | peme e 4 pt tt 2 | Ss | | | iit | ifs . < | et 4 po el ee Bi & fenseg O/O;olojoo;o;ololojojoj;ojo i es t = semzequoy oOo ,o/o;o ;o;/o;o;olo\olaloja eno O,O;oO;oOoO;oO;ol;olololola pauioddy O/oOlolo;ojajo;ojaliojoja PaO OoO;oO;o;o;o;o;o;ojo o | | | | 2 | 3 | 3 5 | i ; | Page 2018 ‘tienes onthe Grant FY 2021 PE fr LGUs - FORM Recaro LGUOtidalsEnpcyees igh to Revove he Gran cf FY 2021 P86)GRANT OF LGU PBB FOR FY 2021 List of Ineligible Offices / Delivery Units, Officials, and Employees "Excluded under See. 6.2 of DILG-OBM JMC on the Grant of LGU PBB for FY 2021 | i T | | entero Unt | Montsin | Cause of Names of Individuals. Service In |v creckineaparopriete Remarks | 2021 bivad | - | melee] | a ofa | | : ofafolal | ofa] | [ ofo[ejo - o|o | | ofolo | eeleenee | | [ojojolo . aa | | | - ofofole a|[o | [ofofolo | ,o]o} afojolo o|o] ofofoalol Boy en] | [ [ofofolo ala | | ojo/joja o o | [ojo[ofa ae a | ojojojaja a a a : ; 1 Renae een afofolfofol ofc al (ued on ta Git 271 PE LGUs - FRU apt Rane of Dy Us) Page’ ofSPBR aggre as emg oe te | | . GRANT OF LGU PBB FOR FY 2024 . Ineligi Excluded under Sc. 6.7 of DILG-DBM JMC on the Grant of LGU PBB for FY 2021 | Listof Employaes 2 | Name of Offices/Delivery Units 3 ] |suay| Date of Monthsin | one Names of individuals I H i | ST cada ASstmetion | Service crcrneapopise Remarks Se otmuy | aa be i Ghech be ppp Br | wed | Set ofofof[olfo of] o | ofafofolo [ofa | I - olola | Salma | ooo | [ fofel | ofofelofol - | [of[o ofojojolo | o fo ofojo[ofa ao lo. ofofofolo [ofa | ofolofafol — |olo ~ = ofofelojol lela ofololfala o | o afafefolo oor | | ojojofajol [ofa | | _lefefefofol | ofo | "ed adional rows tneceseary ites nba tt FY 201 PB LGUs FORM part arn Ory Uns) Page det SHead of ARMO ‘Head of PDO Certified by: ity ‘Municipal Mayor Governor Date: Head of Budget Office (Suse cota art FY 221 PB LGUs FOR Page Raking Dy Us Page StSFORM 2 PROVINCIAL CONSOLIDATION REPORT FOR COMPONENT CITIES AND MUNICIPALITIES’ OFFICIALS AND EMPLOYEES ELIGIBLE TO RECEIVE THE GRANT OF FY 2021 PBB PROVINCE: REGION: Name of Component City? [ sp oe “unielpality No.of Personnel Eligible tothe Grantof PBB | Tota Amount of PBB a ft “Add additional rows ifnecessary Prepared by: UGU-PBB Provincial Focal Person Certified by: DILG Provincial Director (uidins on te Gant of FY 221 PBB er LGUs FORM? Prowl Consltaton Roper) ?age 1 ofFORM3 REGIONAL CONSOLIDATION REPORT FOR PROVINCES, HIGHLY URBANIZED CITIES AND INDEPENDENT COMPONENT CITIES’ OFFICIALS AND EMPLOYEES ELIGIBLE TO RECEIVE THE GRANT OF FY 2021 PBB. REGION: _Name of Province/HUCIICC No. of Personnel Eligible to the Grant of PBB Total Amount of PBB Remarks | “Add additional rows if necessary ~ ae : Prepared by: LLGU-PBB Regional Focal Person Certified by: DILG Regional Director ‘uines on he Grant cf FY 2021 PBR Kr LGU - FORM (Regional Canslidaton Raper) Page fofList of GFH Consistent Passers (FY 2014 to FY 2021) ots cr ore ene [Bukidnon Impasugong 7 IM [Bukidnon Kibawe > _[2nd___[M Bukidnon Lantapan, ist iM. ape Bukidnon [Malaybalay Gy? ast |e 3 Bukidnon [Manolo Fortich 7 [ist IM. efx Bukidnon [Maramag___ 7 [ist IM 7x [Bukidnon Pangantucan 7 [ist IM Bg Bukidnon [San Fernando_7 [ist IM ox Bukidnon JTalakog a ist IM Toh [Camiguin [Camiguin aa Tipe [Camiguin IMahinog. Isth__|M ix [Camiguin IMambajao [3rd asp [Camiguin Sagay sth [Mi 14]x lLanao del Norte [Lanao del Norte [2nd iP 15]X lLanao del Norte Bacolod 4th iM. 6px Tanao delNorte [Baroy rath 7x Tanao delNorte _[Kapatagan [2nd [Mv ia)x Tanao del Norte [Sultan Naga Dima{3rd [Mi 13)x TanaodelNorte[Kolambugan [ath ___|Mi 2alx Tanao del Norte tala ist IM zie Tanao del Norte | Magsaysay ___]5th. fr 2a) Tanao del Norte _[Sapad sth | [23]x___—]Tanao del Norte [Tul and | 2alx [Misamis Occidental —[Aloran lath | 2)x IMisamis Occidental [Bonifacio fath____[M 26x [Misamis Occidental [Calamba [4th iM 27)x Misamis Occidental [Carin lath IM 2a)x [Misamis Occidental [Lopez aena__[ath___|M. 23)x [Misamis Occidental — [City of Oroquieta Jath___|C 30)x Misamis Occidental [city of Ozamiz_[ard |e aif [Misamis Occidental —[Plaridel Ea 32)x [Misamis Oriental [Alubijd lath__|M 33]X [Misamis Oriental [Balingasag 2nd [M_ 3ajx [Binvangan eth __|M 35)x [Claveria ist IM 36]X, [Misamis Oriental [EI Salvador City [6th IC 37)x [Misamis Oriental Gingoog Gity [and | 3a)x [Misamis Oriental |Gitagurn sth [M 39)x [Misamis Oriental |initao ard ___[M 40]x [Misamis Oriental Jasaan 2nd IM 41x [Misamis Oriental [Kinoguitan [sth [M_ aK [Misamis Oriental |Lagonglong [Su IM 43]x [Misamis Oriental [Laguindingan lath IM 4alx [Misamis Oriental Libertad [sth [M_ ax Misamis Oriental [Lugait fand___|M |x [Misamis Oriental__[Magsaysay__[ath___[M ax isamis Oriental [Manticao lath [IM aalx [Misamis Oriental__[Medina lath__|M 49]x. [Misamis Oriental [Naawan_ ath [M_ 30]x [Misamis Oriental __|Salay [ath IMsik [Misamis Oriental [Sugbongcogon [5th |W 52[x [Misamis Oriental [Tagoloan_ Ast [M_ 53]x [Misamis Oriental falisayan 4th [M_ Sa] [Misamis Oriental |Villanueva and [M_