How Financial Assistance to LGUs was distributed across two fiscal years — and why FY2026 is a different programme from FY2025 wearing the same name.
FY2026 figures are releases, not appropriations. RA 12314 appropriates
₱37,492,578,000 for LGSF-FA; ₱24.154B (64.4%) had been released as of
31 May 2026. FY2025 is a complete year. Every FY2026 figure below is releases to date unless
the appropriation is named, and shares of FY2026 are shares of what has been released.
FA is the largest of the five LGSF programmes in both years. It roughly doubled between them — but the composition inverted completely.
02What changed
03Top 5 recipients by LGU tier
Provinces, cities, municipalities and barangays are all LGUs under the Local Government Code. Tier is the level DBM recorded an allocation against. Barangay-tier rows are listed separately and are not folded into their parent LGU.
04Top 5 capital outlay recipients by tier
Capital outlay here means infrastructure works, equipment and vehicles, and ICT/systems — excluding household transfers. The dataset carries no expense-class column, so this is classified from project descriptions.
05Method and caveats
“Capital outlay” here means project type, not the GAA expense class.
The FY2026 GAA appropriates the entire ₱57.87B LGSF as Maintenance and Other Operating
Expenses — the Capital Outlays column is blank. The classification in this report is
inferred from project descriptions.
NCA tells you nothing here. For FA the cash-release column equals the allocation to the peso on every single row, so the apparent 100% release rate is an artifact. Nothing in this data indicates whether the money moved.
DBM's own headline is ₱58.9M lower than the sum of its five programme measures. The figures here match the programme measures exactly; the gap sits in DBM's Total Support Fund measure, isolated to FY2024 and FY2025.
Tier is inferred, not stated. DBM records a geographic hierarchy, so tier is derived from the most specific field populated. Supporting it: there are zero Metro Manila province-tier rows, matching the fact that NCR has no provincial government. Against it: about 17% of province-tier money names a barangay or city in its description — including the largest FY2026 item, Batangas ₱500M for a project in a named barangay of Lipa City. Treat that portion as possibly provincially administered rather than provincially received.
Project counts are conservative. Some rows share an identical description with another row — genuine separate line items, such as eleven mini-fire trucks booked under one description. Counts here use the underlying line-item count; amounts are unaffected.
Capital outlay classification is the author's, not DBM's. One borderline case above ₱50M: Masbate's FY2025 ₱100M "Assistance to Indigent Individuals or Families — Purchase of construction or repair materials for houses" is counted as a transfer, though it buys construction materials.
AAppendix — per-item breakdown
Every line item for every recipient appearing in any top-5 table above. Grouped by year and tier, ordered by amount.