Republic of the Philippines

DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT

DILG-NAPOLCOM Center, EDSA cor. Quezon Ave., West Triangle, Quezon City
http://www.dilg,gov.ph

MEMORANDUM

TO : ALL DILG REGIONAL DIRECTORS

FROM : MARIVEL C. SACENDONCILLO, CESO III

Undersecretary for Local Government

SUBJECT : PROCESS GUIDE FOR CLIMATE CHANGE EXPENDITURE

TAGGING (CCET) OF THE ANNUAL INVESTMENT PROGRAM
(AIP)
DATE : 27 APRIL 2020

The Climate Change Commission (CCC) developed a one page Process Guide for Local
Climate Change Expenditure Tagging to provide an easy reference for local governments as
they implement CCET in the formulation of their AIPs.
Said process guide is grounded on the DBM-CCC-DILG Joint Memorandum Circular (JMC)
2015-01: Revised Guidelines for Tagging/Tracking Climate Change Expenditures in the
Local Budget issued 23 July 2015 that amended DBM-CCC-DILG JMC 2014-01, as it
delineated mitigation from adaptation projects; clarified typologies of climate change- related
programs, projects and activities (PPAs); and modified reporting systems.

The CCET process guide situated the tagging process within the planning and budgeting
continuum to provide a practical understanding of the adaptation–mitigation divide and to
emphasize that the typologies and categorization of climate change-related PPAs are based
on the analyses of climate and disaster risk assessment information and greenhouse gas
inventory of LGUs generated during the planning phase.

To provide LGUs with the necessary guidance in the formulation of their FY 2021 AIPs, all
DILG Regional Offices are directed to disseminate the CCET process guide and accordingly
remind LGUs within their respective areas of responsibility to tag climate change-related
PPAs in their AIPs. The process guide may be accessed or downloaded at the Resources
and Downloads page of the DILG website (www.dilg.gov.ph).

LGUs shall submit their tagged AIPs including the AIP CCET Analysis Tool and Quality
Assurance and Review (QAR) Form to the CCET Help Desk through electronic mail at
lguhelpdesk@climate.gov.ph and lguhelpdesk.ccet@gmail.com. Said templates and related
information can be accessed through https://niccdies.ph/climate-finance/ccet.

For queries and/or concerns, LGUs may directly contact the Implementation Oversight
Division (IOD) of CCC through phone at (02) 8254-7056 or through the abovementioned
lguhelpdesk email addresses.