Government compilationNeeds source review
Local Government Code Annotated Research Guide — updated 6 November 2026
RA 7160 — annotated guide 2026 · 2026 · Local Government Code / source-linked study annotations
Source review pending. The source check identifies the document; it does not verify every transcribed word or its current legal effect. Recovered or scanned text may contain errors. Compare the wording and subsequent history with the linked legal source.
CHECK ORIGINAL WORDING · TEXT SEGMENT 13 / 45
Local budgets disaster funds and procurement
Code map: sections 305 to 354. Keep authorization, appropriation, obligation, certification, disbursement and accountability distinct. The RA 8185 amendment to section 324(d) is historical and must be read with the later disaster-risk framework in RA 10121. Procurement also requires the current procurement statute, IRR and transition rules; the 1991 Code alone is not a complete procurement manual. This guide does not reproduce every current GPPB or DBM rule.
https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/53542
Historical amendment: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/4048
RA 10121 official legislative record: https://issuances-library.senate.gov.ph/legislative%2Bissuances/Republic%20Act%20No.%2010121