CEBU CITY, PHILIPPINES — The expected approval of the proposed P11.9-billion annual budget of the Cebu provincial government for 2026 will undergo another special session today, after members of the Provincial Board accommodated amendments and certain provisions yesterday.
The PB was originally set to approve the budget on third and final reading during a special session on Wednesday, but lawmakers decided to hold off after identifying provisions that needed further review and alignment with existing laws and budgetary rules.
Instead of pushing through with the final vote, the PB opted to reopen the ordinance to ensure that all provisions are clear, legally sound, and fully implementable once enacted.
Board Member Celestino “Tining” Martinez III, chair of the Committee on Budget and Appropriations and sponsor of the budget measure, formally moved for the reconsideration of the ordinance during the session.
Martinez said the move followed a meeting held earlier this week with the executive branch, where several concerns were raised regarding the structure and wording of certain budget items.
Acting on the motion, Vice Governor Glenn Soco amended the agenda of the day, effectively setting aside the scheduled third reading of the appropriations ordinance.
“We amend the agenda of the day to forego the reading of the Appropriations ordinance for third reading. Without any objections and with the full vote of the Sangguniang Panlalawigan, the motion is hereby headed,” Soco said.
During the session, Martinez explained that the committee recommended reductions in several budget items amounting to more than P179 million, which were later subjected to realignment.
He said the reductions were discussed with Governor Pamela Baricuatro and the provincial administrator during a meeting on December 22, where both sides agreed that the amounts should be redistributed to clearly identified programs and projects.
The adjustments, according to Martinez, were intended to make sure that development programs, particularly those related to health care services and infrastructure, will be properly funded and implemented for the benefit of Cebu residents.
After the revisions, Martinez said the proposed executive budget was reviewed to ensure consistency with existing laws, rules, and regulations, as well as compliance with standard budgetary procedures.
The budget ordinance authorizes a total appropriation of P11.97 billion from the General Fund for the operations of the provincial government, including provincial hospitals, the Cebu North and South Bus Terminals, and the Cebu Provincial Inter-LGU Waterworks System for fiscal year 2026.
One of the amendments introduced was the inclusion of a provision stating that the contents of the budget documents, including the Annual Investment Program, shall form an integral part of the appropriation ordinance.
Martinez said the added sentence was necessary to conform to standards set by the Department of Budget and Management (DBM).
In an interview, Martinez clarified that the reopening of the budget did not mean a downgrade or rejection of the proposal. “This was the result of a caucus and discussions with the executive branch. They pointed out items that were necessary for the full utilization of the budget,” he said.
Among the issues raised were appropriations that lacked specific identification, particularly subsidies intended for local government units affected by flooding and earthquakes.
While the PB had earlier augmented funds for disaster-affected LGUs, the budget ordinance did not clearly specify which towns or cities would receive the assistance.
Martinez said it was agreed that once the executive branch identifies the specific LGUs, the appropriations will be realigned accordingly and brought back to the board for approval. “That’s jurisprudence. It has to come back to the Provincial Board,” he said.
The committee also introduced clarificatory amendments on provisions concerning casual employees to avoid misinterpretation during implementation. These were consolidated under a revised Section 2 of the ordinance and made subject to prevailing laws and regulations.
During deliberations, the PB also reviewed tourism-related expenses, particularly the more or less P43-million allocation for foreign and local travel.
While lawmakers initially found the amount excessive, Martinez said the Board decided to retain the allocation upon the request of the executive branch. “They asked that it not be removed because they might need it, especially in relation to activities connected to the ASEAN summit,” he said.
In total, around P178 million was reappropriated from previous budget articles to better reflect program priorities. Some funds originally listed under the Provincial Disaster Risk Reduction and Management (PDRRM) were also realigned.
Martinez said items such as seedlings and fingerlings were transferred to the Provincial Veterinary and Agriculture offices, as these were not directly related to disaster response.
Meanwhile, P14.5 million under the PDRRM was allocated for the purchase of disaster response equipment. He cited recent earthquakes, including in Bogo City, where several structures remain standing but are no longer safe and need demolition. Such operations are costly and require proper equipment to ensure public safety, Martinez said.
The additional special session scheduled today will focus on proofreading and final review of the amended ordinance. Martinez expressed hope that the third and final reading would be completed during the session. “I am hoping that this will already be the last,” he said.
Baricuatro, for her part, expressed hope that the PB would soon approve the proposed budget.
She also thanked the legislators for holding special sessions to fast-track the passage of the 2026 annual budget.
| Written by Jonnavie Villa









