The Cebu Provincial Government's proposed P11.9 billion budget for 2026 has hit a temporary roadblock, delaying its final approval. Provincial lawmakers have decided to reopen the spending plan for amendments following critical concerns raised by the executive branch led by Governor Pamela Baricuatro.
Executive Concerns Trigger Budget Reopening
The Provincial Board (PB) was set to approve the massive budget on third and final reading during a special session on Wednesday, January 7, 2026. However, the plan was halted after officials from the governor's office requested significant realignments and reappropriations of specific funds.
PB Member Celestino Martinez III, who chairs the committee on budget and appropriations, explained that the request came after a series of meetings. He stated that certain provisions needed revision to align with standards set by the national Department of Budget and Management (DBM) and to comply with existing court rulings.
A primary issue involved augmented funds intended to subsidize local government units (LGUs) hit by floods and earthquakes. Martinez pointed out that these allocations failed to clearly identify the specific beneficiary LGUs, a fundamental requirement under budgeting rules. Citing existing jurisprudence, he emphasized that funds lacking specified beneficiaries cannot be spent immediately. Once identified, these allocations must return to the PB for separate approval before release.
Significant Cuts and Adjustments to Allocations
During the committee's review, several budget items faced reductions or adjustments to ensure compliance and prudent spending.
- Funds under the Provincial Disaster Risk Reduction and Management Office were reduced, including a P14.5 million item for seedlings and fingerlings.
- Travel expenses for the Provincial Tourism Office were slashed after lawmakers found them excessive.
- The budget for the Suroy-Suroy Sugbo tourism program was lowered, though retained at the executive branch's request due to potential activities linked to the upcoming ASEAN Summit.
In total, the committee recommended reductions amounting to P179,019,072 across various provincial offices.
What the Revised Budget Authorizes and Why Timing is Critical
The amended draft maintains the total proposed appropriation at P11.9 billion. It includes crucial provisions that grant the governor authority to augment budget items using savings within the same expense class and permit the settlement of unpaid obligations from prior years. It also authorizes personnel reprogramming to address operational needs.
The timing of this revision is legally significant. Under the Local Government Code, if a new budget is not passed within 90 days from the start of the fiscal year, the previous year's budget is automatically reenacted. A reenacted budget only covers essential expenditures, which could severely hamper new programs and projects. Lawmakers stated that reopening the budget now is a proactive move to avoid such legal pitfalls later, which could delay spending or restrict fund usage.
The PB has scheduled another special session for Thursday, January 8, 2026, to conduct the third and final reading of the revised budget. If approved, the amendments are expected to provide Governor Baricuatro's office with clearer authority to implement programs while ensuring the entire spending plan strictly adheres to national budget regulations and audit rules.
