Regulatory Impact Assessment Adoption Determinants: A Diagnostic Framework
Exploring Responses to the Employment Impact of Excise Tax Reform: The Case of the Philippine Tobacco Industry
Mapping Out Employment Opportunities in the Cultural Heritage Sector A Strategic Framework
Enhancing Decent Work Outcomes in Small-Scale Gold Mining

PIDS WB 2021-0904
Annual Public Policy Conference Webinar 3: Green And Inclusive Recovery
PIDS WB 2021-0903
Annual Public Policy Conference Webinar 2: Ethical Business
PIDS WB 2021-0902
Opening Program and Annual Public Policy Conference Webinar 1: Resetting Capitalism
PIDS WB 2021-0901
19th Development Policy Research Month Kick-Off Forum
Publication Detail
36277-a: An Assessment of non-IRA Transfers and other Funds for Devolved Services in the Philippines (Volume 1)

Expenditures on functions, which have been devolved to Local Governments under the 1991 Local Government Code and subsequent legislation, are funded from three chief sources: a. The Internal Revenue Allotment (IRA), the main fiscal transfer to local governments; b. Own Source Revenues (including borrowing) and smaller shared revenues; and c. expenditures by national government departments and agencies on devolved functions and activities. The internal revenue allotment and own source revenues have been the focus of much analytic attention recently and are reasonably well-understood. This study, however, focuses on both non-IRA transfers to local governments as well as the direct spending by national government agencies and corporations on devolved functions and activities. The study aims to generate some initial concepts and options for the future design of a more performance-based grant allocation system and/or a system focusing more on supporting the poorer local government units. Separate notes provide an outline of the basic concept of performance-based grant systems, and of the critical design issues to be considered if a more performance-based transfer system is pursued.

World Bank
Authors Keywords
World Bank; governance; financial sector; public sector; urban development; public sector management;
Download PDF Number of Downloads
Published in 2005 and available in the World Bank website or Downloaded 266 times since November 25, 2011
Please let us know your reason for downloading this publication. May we also ask you to provide additional information that will help us serve you better? Rest assured that your answers will not be shared with any outside parties. It will take you only two minutes to complete the survey. Thank you.

To use as reference:
If others, (Please specify):
Name: (optional)
Email: (required, but will not display)
If Prefer to self-describe, please specify:
Level of Education:
If employed either part-time or full-time, name of office:
If others, (Please specify):
Would you like to receive the SERP-P UPDATES e-newsletter? Yes No
Use the space below if you have any comment about this publication or SERP-P knowledge resources in general.