The IRA
- Ric V. Obedencio () - July 24, 2011 - 12:00am

CEBU, Philippines -  IRA is based on the population, land area and income including the "guaranteed share equal to actual cost of devolved national functions/city funded hospitals, which are computed separately before coming up with the total for each LGU.

It may be modified or altered on the following:

1) pending Supreme Court issuance of an entry of its judgment on abolition of Dinagat Islands as a province in G.R. No. 180050 dated April 12, 2011, (Rodolfo G. Navarro, et. Al, versus Exec, Secretary Eduardo Ermita, et. Al), "reversing the earlier issued entry of judgment declaring the creation of Province (Dinagat Islands) valid and constitutional," said the Memo Circular No. 65 signed by DILG Sec. Jesse Robredo.

2) the reversion of 16 cities to municipalities pending issuance of an entry of judgment by the SC in consolidated cases in G. R. Nos. 176951, 177499 and 178056, (League of Cities of the Philippines vs. Commission on Elections), declaring the constitutionality of the 16 cityhood per SC Resolution dated February 15, 2011, said the same Memo Circular.

DINAGAT ISLANDS ENTRY JESSE ROBREDO JUDGMENT LEAGUE OF CITIES OF THE PHILIPPINES MEMO CIRCULAR MEMO CIRCULAR NO NAVARRO RODOLFO G SECRETARY EDUARDO ERMITA SUPREME COURT
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