The Baguio City Council, during the regular session last Monday, questioned the results of the 2020 Census of Population and Housing conducted by the Philippine Statistic Authority (PSA) which showed a decline in the population of New Lucban and ABCR Barangays.
ABCR Barangay had a population of 1,697 individuals in the 2015 census, then it dropped to 685 in the 2020 census. Meanwhile, New Lucban’s population in the 2015 census was 3,305, then it decreased to 2,070 in the 2020 census.
The population decline in the two barangays based on the 2020 PSA census has resulted in the decrease in their National Tax Allotment (NTA) for Year 2022 from their 2021 Internal Revenue Allotment (IRA).
As per information given by the Local Finance Committee, the decrease in the budget of ABCR Barangay was P158,300.00 while the decrease in the budget of New Lucban Barangay was P17,000.00.
Atty. Leticia Clemente, City Budget Officer, said the budget decrease would affect the 20% development fund, the Sanggunian Kabataan fund, and the Disaster Risk Reduction and Management fund of the two barangays.
The council members described the population decline recorded by the PSA as “unrealistic.”
The census was conducted from September to October 2020. The reference period was up to May 1, 2020.
Representatives of PSA-Benguet who attended the council forum said the decrease in the population of these two barangays could be attributed to the absence of a number of occupants in residential areas due to the COVID-19 pandemic.
Councilor Michael Lawana said the results of the census were “unreliable” since the data were obtained at a time when many Baguio residents and occupants were not physically present in the city because of the pandemic.
Councilor Betty Lourdes Tabanda expressed concern on the adverse effect of the “unusual” results of the 2020 census on the NTA of the two affected barangays.
“Those figures will be carried over for several years, to the great detriment of the barangays,” Tabanda stated.
Tabanda stressed that the pandemic should have been factored in when the 2020 census was conducted.
The PSA-Benguet representatives said the same concern had been raised to the higher ups. However, the central office still decided to push through with the census. They said the next census would be conducted in 2025 and that updating the 2020 census before 2025 would be highly unlikely.
Tabanda appealed to the Local Finance Committee to find ways to source out funds to cover the deficit in the budgets of the two affected barangays.
The mandanas-Garcia ruling
In the Mandanas-Garcia Ruling, the Supreme Court (SC) decided that the share of the Local Government Units should be based on the total collection of the national government.
The SC, in 2019, ruled in favor of Governor Hemilando Mandanas of Batangas and Congressman Jose Enrique Garcia of Bataan, and other LGU officials.
In 2012, Mandanas, Garcia, and the other LGU officials filed petitions before the Supreme Court questioning the constitutionality of certain provisions of the Local Government Code, particularly on the basis of the computation of the Internal Revenue Allotment (IRA) shares to the LGUs.
The Supreme Court ruling affirmed that the LGUs are entitled to a “just share” of all national taxes collected by the government and not just those collected by the Bureau of Internal Revenue (BIR).
By 2022, there was an increase in the budgets of local government units because of the Mandanas-Garcia Ruling. In effect, the national government will have to transfer a large portion of tax revenues to the LGUs which, in turn, will assume more responsibilities.
However, the application of criteria in the allocation of funds which includes the population of barangays has resulted in the decrease in the NTA of ABCR and New Lucban Barangays. **Jordan G. Habbiling
