In his memorandum circular, Robredo said IRA should not be used for: Administrative expenses such as cash gifts, bonuses, uniforms, supplies, meetings, communication, water and light, petroleum products, salaries, and the like; wages or overtime pay, and traveling expenses, whether domestic or foreign.”

He added that the IRA should never be used for expenses such as registration or participation fees in training, seminars, conferences, or conventions; construction, repair, or refurbishing of administrative offices; purchase of administrative office furniture and fixtures, equipment, or appliances; and maintenance or repair of motor vehicles, with the exception of ambulances.

The IRA, Robredo said, should be set aside for beneficial programs such as livelihood and employment, school buildings, hospitals, health centers, and other projects that would help improve the welfare of their constituents.

Robredo warned local officials that those who will still use the IRA for purposes other than what is allowed, whether this is done intentionally or through simple negligence, would be properly sanctioned according to the laws provided for by the Local Government Code of 1991.

The DILG, the IRA is the local government's share of the revenues of the national government. Out of these revenues, 60 percent goes to the national government, while 40 percent goes to the LGUs. Out of the 40 percent, 23 percent of this is distributed to provinces, 23 percent to cities, 34 percent to municipalities, and 20 percent to barangays.

The DILG secretary also said that Section 287 of the Local Government Code of 1991 states that every local government is mandated to set aside at least 20 percent of its annual revenue allotment to finance worthwhile initiatives.

Czarina Nicole Ong, Manila Bulletin