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Special Purpose Fund · Part XXXI of BAA No. 85 (FY 2026 GAAB)

Contingent Fund

A special purpose fund: money set aside for one thing across the whole region, released to the offices that spend it rather than budgeted inside any of them. Figures from Bangsamoro Autonomy Act No. 85 — General Appropriations Act of the Bangsamoro, FY 2026, pages 270–271 as printed. How this was compiled
Appropriated for 2026
₱11,345,317,076.90

Appropriated for 2026

Of the whole budget
9.9%

Of the whole budget

Largest of 36 offices
3

Largest of 36 offices

01What kind of spending

Salaries, running costs,and things built.

Of the ₱11,345,317,076.90 this office was given, this is how the Act divides it.

MOOE60%

₱6,807,190,246.14

Running everything day to day — supplies, fuel, utilities, training, grants.

CO40%

₱4,538,126,830.76

Things that outlast the year — roads, buildings, equipment, vehicles.

02What it is funded to do

The programsthe Act pays for.

Every office is budgeted under the same three headings — running the office, supporting the work, and the work itself. What is under Operations is what this office actually does.

Contingent Fund

₱11,345,317,076.90

Rows are reproduced as the Act prints them. In several offices Personnel Services is printed against Operations as a whole and not against the programs beneath it, so a column of program rows can total less than the heading above it.

03What the Act requires

3 rules are attachedto this money.

The special provisions for this office: the conditions Parliament put on the ₱11,345,317,076.90 above — who it must reach, what it may not be spent on, and what has to be reported. Quoted in full, because a paraphrase of a rule is a different rule.

Contingent Fund

of which ₱11,345,317,076.90

Contingent Fund. The amount of Eleven Billion Three Hundred Forty-Five Million Three Hundred Seventeen Thousand Seventy-Six Pesos and Ninety Centavos (₱ 11,345,317,076.90) herein appropriated shall cover the funding requirements of new or urgent projects and activities of the Bangsamoro Government's M/O/As, and GOCCs that need to be implemented or paid during the year, such as, but not limited to the following:

  • Digitalization of BARMM Bureaucracy. The amount herein appropriated may also be used for the funding requirements for initiatives related to the digitalization of BARMM bureaucracy;
  • Islamic Finance Programs. The amount herein appropriated may be used for the funding requirements of Islamic Finance-related programs, activities, and projects subject to Section 30 of this Act;
  • Transitional Development Impact Fund. The Implementing Ministry/Office/Agency shall be primarily responsible in the implementation and monitoring of the projects charged against the fund;
  • Provision for cost of acquisition of Al-Amanah Islamic Bank and other related costs;
  • Customs Duties and Taxes, including Tax Expenditures. The amount herein appropriated may be used to support the tax expenditures of the various Bangsamoro Government's M/O/As and the assumed tax payable on foreign assistance and donations for the Bangsamoro, such as, but not limited to, the Japan Government Assistance;
  • Education Programs. The amount herein appropriated may be used for the funding allocation of Education Programs and Projects previously provided by the National Government and continuously enjoyed by other administrative regions;
  • Infrastructure Projects. The amount herein appropriated may be used for other infrastructure projects such as but not limited to the Humanitarian and Development Assistance Program (HDAP) of the defunct Autonomous Region in Muslim Mindanao (ARMM), the completion of which were affected by inflation, COVID-19 pandemic, and transition adjustments subject to submission of common engineering documents;
  • Support to National Prosecution Service in the BARMM. The amount herein appropriated may be used to support National Prosecution Service in the BARMM, pursuant to Muslim Mindanao Autonomy Act. No. 310;
  • Special Provisions. The funding for the special provisions as provided in this Act shall be charged against this appropriation; and
  • Other Expenditures. The amount herein appropriated may be used to support programs, activities, and projects mandated by law, and any unforeseen programs and activities not covered by this Act, subject to technical assessment and approval of the Chief Minister.

Funding Release

Funding Release. The release of fund is subject to the approval of the Chief Minister upon recommendation of the MFBM after technical assessment and review of documentary requirements such as, but not limited to, indicative program plans, construction plans and program of works, indicative procurement plan, cost-benefit analysis, and list of beneficiaries. For this purpose, the MFBM may issue additional release guidelines.

Reporting and Posting Requirements

Reporting and Posting Requirements. The implementing M/O/As shall submit quarterly reports on its financial and physical accomplishments within thirty (30) days after the end of every quarter, through the following:

  • Submission of hardcopy to the MFBM;
  • Submission of reports through electronic means; and
  • Publication to M/O/A's website. The implementing M/O/As shall send written notice when said reports have been submitted or posted on its website to the MFBM and other offices where the submission of reports is required under existing laws, rules and regulations. The date of notice to said M/O/As shall be considered the date of compliance with this requirement.

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