The Cebu Provincial Government is moving to finalize its spending plan for the new year with a dedicated legislative meeting. A special session of the Provincial Board (PB) has been called specifically to tackle the third and final reading of the proposed 2026 annual budget.
Timeline for Budget Approval
Vice Governor Glenn Soco announced on Monday, January 5, 2026, that the special session will take place on Wednesday, January 7. This move is strategic, aiming to ensure the budget's passage before the formal start of the 2026 legislative calendar. Soco clarified that the board's regular sessions are set to resume on January 19, adhering to the tradition of beginning the legislative year after the Fiesta Señor and Sinulog festivities.
The schedule for this special session was reportedly approved before the closure of the 2025 legislative year. The proposed budget has already navigated through its initial stages, passing the first reading on November 24 and the second reading on December 22 during the board's final regular session for 2025.
Operating Under a Reenacted Budget
Currently, the province is operating under a reenacted budget. Vice Governor Soco explained that once the new 2026 budget is passed, it will immediately replace the old one. This situation arises from the provisions of the Local Government Code (Republic Act 7160).
The law mandates local chief executives to submit their proposed annual budgets to their legislative councils by October 16. The council, in turn, is required to deliberate and pass the appropriation ordinance by December 31. Section 323 of RA 7160 stipulates that if a new budget isn't approved, the previous year's budget is automatically reenacted.
However, a reenacted budget has limitations. It covers only essential expenditures, which typically include:
- Salaries of government employees
- Mandatory financial obligations
- Basic operational expenses
Avoiding Legislative Delays
The push for timely approval appears to be part of a concerted effort to avoid governance slowdowns. According to prior reports, the Provincial Board had approved early deliberations on the budget even before its first reading in November. This proactive step was taken specifically to prevent potential legislative delays that could impact provincial services and projects.
The upcoming special session on January 7 is therefore a critical step to transition Cebu Province from a restricted, reenacted budget to a fully operational new annual budget, enabling broader planning and development initiatives for 2026.
