Using the IRA

There is a very special city in Zamboanga del Sur. It is called Midsalip. Its local government officials receive salaries and allowances equivalent to the salaries and allowances of government officials of special cities. The only difference is that Midsalip isn’t a special city but a fifth-class municipality. The adoption of a salary schedule equivalent to the salary schedule of a special city means that the officials collect about 50 percent more than if they had received salary and allowances of a salary schedule of a fifth-class municipality. For example, the mayor collects P23,422 basic salary a month instead of P16,396. Wow, said this mayor of a fourth-class municipality in the Central Visayas. His salary is about P16,000. The locally generated income of this LGU is more than 10 times that of Midsalip.

Midsalip isn’t really that special though. At least 19 other LGUs in the province of Zamboanga del Sur apply the salary schedules of special or first class cities. An unknown number of LGUs in Bukidnon and Misamis Occidental reportedly do the same. They have been doing this since the mid-1990s when LGUs lower than special cities and first-class cities and provinces were allowed to adopt salary schedules of LGUs in higher brackets. Provided, that is, that the LGU has the financial capability. And that they have. Thanks to the generous flow of funds from the national government, through the Internal Revenue Allotment. In the case of Midsalip, “accumulated surplus” from previous years further proves the financial capability of the LGU to pay the higher salaries.