The Provincial Board of Cebu has moved a significant step closer to finalizing its financial plan for next year, giving its approval on the second reading to the proposed P11.9 billion budget for 2026. The crucial vote took place during the board's regular session on Monday, December 22, 2025.
Budget Details and Strategic Reallocations
The budget ordinance was championed by Board Member Celestino “Tining” Martinez, who chairs the influential Committee on Budget and Appropriations. The approval followed deliberations that resulted in a major fiscal adjustment. A total of P178 million originally earmarked for various departments was slashed from the proposal.
Martinez explained that the committee found the allocations for certain offices to be either excessive or misaligned with their actual needs. The re-appropriated funds are now intended for critical purchases. “We sort of re-appropriated it... that P178 million would probably go to the purchasing of additional equipment for the task force in engineering,” Martinez stated during the December 22 session.
He emphasized the urgency of these equipment acquisitions, citing the extensive repair work needed for structures damaged by recent earthquakes and the ongoing clearing operations from floods. “This is what we agreed upon with the executive department,” Martinez added, highlighting coordination between the legislative and executive branches of the provincial government.
Clarification on Cebu People’s Action Center Funding
Despite the overall approval of the massive budget, the board recommended amendments concerning specific offices, notably the Cebu People’s Action Center (CPAC). The agency was allocated P14 million for its operational expenses.
However, a clarification was made regarding its funding mechanism. Assistant Provincial Administrator Aldwin Empaces pointed out that CPAC was created by an Executive Order, which means it cannot hold a budget line like regular departments. Instead, its funding is understood to be managed under the executive department's purview.
Path Forward and Final Approval
Empaces expressed satisfaction with the budget's progress, describing the approved figure as a “realistic” one for the province. The final step—the third and last reading—is now pending. The board's decision on the exact schedule will consider the upcoming holiday break following Christmas.
Sessions for the 17th Sangguniang Panlalawigan are expected to resume in the first week of January 2026, where the historic budget is anticipated to receive its final endorsement and be passed into law, setting Cebu's financial course for the new year.
