FY 2019 Internal Revenue Allotment shares of LGUs adjusted to include 15 new barangays

The Internal Revenue Allotment (IRA) shares of Local Government Units (LGUS) for FY 2019 have been adjusted following the creation of 15 new barangays through various laws.

The IRA shares of LGUs, which are automatically appropriated, shall be apportioned among LGUs, including provinces, cities, and municipalities created, approved, and ratified in 2018, in accordance with the allocation formula prescribed under Section 285 of RA 7160 or the Local Government Code of 1991.

As such, by virtue of the enactment of various laws, the following barangays shall be included in the FY 2019 IRA shares of LGUs:

Charter	Barangay
RA No. 10933	Barangay North Bay Boulevard South (NBBS) Proper, Navotas City
RA No. 10933	Barangay NBBS Kaunlaran, Navotas City
RA No. 10933	Barangay NBBS Dagat-Dagatan, Navotas City
RA No. 10934	Barangay Tangos North, Navotas City
RA No. 10934	Barangay Tangos South, Navotas City
RA No. 10935	Barangay Tanza 1, Navotas City
RA No. 10935	Barangay Tanza 2, Navotas City
RA No. 10955	Barangay Kalaw, Dumalneg, Ilocos Norte
RA No. 10955	Barangay Cabaritan, Dumalneg, Ilocos Norte
RA No. 10955	Barangay Quibel, Dumalneg, Ilocos Norte
RA No. 10957	Barangay Liwon, Asipulo, Ifugao
RA No. 10967	Barangay Pudo, Natonin, Mountain Province
RA No. 10971	Barangay Poblacion 3, Villanueva, Misamis Oriental
RA No. 11030	Barangay Upper Pugaan, Ditsaan- Ramain, Lanao del Sur
RA No. 11112	Barangay Poblacion 2, Villanueva, Misamis Oriental

Furthermore, following the provisions of Section 284 of the Local Government Code of 1991, the Cost of Devolved Functions (CODEF) will no longer be deducted prior to the allocation of the IRA shares of LGUs. As a result, the CODEF shall be re-distributed to all IRA-recipient LGUs.

Accordingly, the adjusted FY 2019 IRA shares of LGUs are summarized in the table below:

Level of LGU	No. of LGUs	Total IRA shares (in Php)
Provinces	82	132.369,733,400
Cities	145	132,369,733,400
Municipalities	1,478	195,676,997,200
Barangays	41,913	115,104,116,000
TOTAL	43,618	575,520,580,000