The Annual Investment Plan (AIP) is the Work and Financial Plan of the Local Government Unit

(LGU) for the period of ONE (1) YEAR

-it identifies projects and programs to be appropriated in the Annual Budget and the project and
programs within the AIP are the producers of the results in the LGU

CY___ Annual Investment Program (AIP)

As of ________________________

Province/City/Municipality/Barangay:______________________
Schedule of
Implementation
Program/Project/Act Implementing Expected Funding
AIP Reference Code Start date Completion
ivity Description Office/ Outputs Source
(1) date
(2) Department (5)
(4) (6) (7)
(3)
General Services
(1000)

Social Services (3000)

Economic Services
(8000)

Other Services (9000)

Amount Amount of Climate Change PPAs

(in thousand pesos) ( in thousand pesos)
Personal Maintenance Capital Total Climate Climate CC Typology
Services and Other Outlay(CO) Change Change Code
(PS) Operating
Expenses
Adaptation Mitigation
(MOOE) (11)
(8) (9) (10) 8+9+10 (12) (13) (14)
In filling out the AIP Summary Form, the following pointers shall be observed:

1. Column 1 – AIP Reference Code

The AIP Reference Code is vital to ensuring the Plan-Budget Linkage. The code assigned to
each PPA facilities validation of whether or not the PPAs funded in the budget are the
same PPAs prioritized in the AIP.

0000 - 000 - 0 - 0- 00 - 000 - 000 - 000

Activity

Project/ Activity
Program

Office

Office Type ( 1 – Mandatory, 2 – Optional )

LGU Level ( 1 – Province, 2 – City, 3 – Municipality )

Sub-Sector (if any)

Sector ( 1000 – General Public Services Sector, 3000 – Social Services Sector,
8000 – Economic Services Sector, 9000 – Other Services)

The codes for the offices were included to establish the responsibility centers for the PPAs.

Services falling under each sector are presented under Annex C while the suggested coding
structure for the offices in the LGU are presented under Annex D.

2. Column 2 – PPA Description

Column 2 should reflect a concise description of the work to be done under a particular
sector to achieve specific objectives. The scope and nature of the work to be undertaken
by the LGU is better captured by presenting the PPAs in the following manner:
Program - an integrated group of activities that contribute to a particular continuing objective
of a department agency.

● Project – a special undertaking carried out within a definite time frame and intended to result
in some pre-determined measure of goods and services.
● Activity – a work process that contributes to the implementation of a program, sub-program
or project.

3. Column 3 – Implementation Office/Department

The implementation Office/Department refers to the Office/Department responsible for
the execution of the PPAs, and for delivering the services and mandated by the Local
Government Code of 1991. The implementing Office/Department should be presented by
sector.
4. Columns 4 and 5 Implementation Schedule
The expected start and completion dates should be specified to provide a concrete basis
for work plans, and to serve as a guide in procurement planning.

5. Column 6 – Expected Outputs

Major Final Outputs (MFOs) shall be identified for each Program while immediate outputs
shall be identified for each project and activity.
An MFO is a good or service that a department/agency is mandated to deliver to external
clients through the implementation of PPAs.
It may be defined relative to the outcomes that they contribute to, the client or
community group it serves, and the business lines of the department/agency.
Immediate Output, for purposes of the AIP Summary Form, refers to what is actually
produced when the activities are undertaken.

For example:

PPAs MFO/ Immediate Output

I. Executive Governance Program Executive Governance Services

A. 1. General Management and PPA implementation managed LGU personnel

Supervision supervised
Information, Education and Communication
2. Public Affairs, Information Communication activities and materials developed/
and Technical Assistance disseminated Stakeholders assisted

B. Operationalization of the Internal Audit Internal Audit Unit operationalized

Unit
1. Rehabilitation of Office Facilities Office Facilities

2. Purchase of Office Equipment and Office Equipment and Furniture and Fixtures
Furniture and Fixtures
Sample MFOs and their corresponding Performance Indicators (PIs) are presented under Annex B.

6. Column 7 – Funding Source

Consistent with the provisions of RA No. 7160 and its IRR, whereby the AIP should indicate the
PPAs for inclusion in the local government budget as well as in the budgets of NGAs or GOCCs
concerned, the following may be indicated under the column for funding source:

● General Fund (GF) Proper

●GF – Special Account (SA) – 20% Development Fund (DF)
●GF – Local Disaster Risk Reduction Management Fund (LDRRMF)
●Transfers from NGAs (Other than those accruing to the GF)
●Transfers from GOCCs (Other than those accruing to the GF)
●Transfers from Other LGUs
●Income of Local Economic Enterprise (for its own operations)
●Others

7. Columns 8 to 11 – Estimated Cost

The total cost of the PPAs is broken down into PS, MOOE and CO.

For purposes of the AIP, the total PS and MOOE costs of a particular program or office, both line
departments and administrative/ legislative support services, shall represent the current operating
cost for all regular activities. Costs which add to the fixed assets of the LGU are categorized as
capital outlays.

8. Columns 12 to 14 – Amount of Climate Change PPAs

Indicate the amount pertaining to PPAs for Climate Change Adaptation (CCA) and Climate Change
Mitigation under Columns 12 and 13, respectively.

PPAs for CCA are measures that address the drivers of vulnerability. Vulnerability is the degree to
which people or systems are susceptible to the adverse effects of climate change but are unable
to cope with them. Vulnerability can be decreased by reduced exposure (e.g., well-targeted
poverty reduction, income and livelihood diversification, health programs and dissemination of
climate risk information).

Measures that directly confront climate change impacts are PPAs that directly address the impacts
or potential impacts of climate change variability such as construction of infrastructure that
incorporate climate change risks in the design.

Measures that build resilience to current and future climate risks, on the other hand, refer to
those which increase the capacity of the social or ecological system to reach or maintain in
acceptable level of functioning or structuring while undergoing changes.

PPAs for CCM are measures to reduce greenhouse gas emissions such as, but not limited to,
improved energy efficiency, use of renewable energy, improved forest management, and
improved transport systems. They also include measures to protect and enhance greenhouse gas
sinks and reservoirs such as but not limited to Bantay Gubat, Bantay Bakawan, and reforestation.
The entire cost of the PPA is reflected as Climate Change expenditures if the program/project
profile indicates that the primary goal/objective of the PPA is to provide a direct adaptation or
mitigation response.

If CCA or CCM is not the primary objective of the PPAs, only the cost of specific components of the
PPA that match those listed in the CC Typologies (Annex A of DBM-CCC-DILG JMC No. 2015-01
dated July 23, 2015) is reflected.