Republic of the Philippines
COMMISSION ON ELECTIONS
Office of the Provincial Election Supervisor
Province of Negros Oriental
Certain Prohibitions on the Conduct of the
MAY 12, 2025 NATIONAL & LOCAL
ELECTIONS,
AND BARMM PARLIAMENTARY ELECTIONS
RULES AND REGULATIONS ON THE PROHIBITION
AGAINST THE RELEASE, DISBURSEMENT, OR
EXPENDITURE OF PUBLIC FUNDS FOR SOCIAL SERVICES
AND HOUSING-RELATED PROJECTS, AND ISSUANCE OF
TREASURY WARRANTS AND SIMILAR DEVICES UNDER
SECTIONS 261 (V) AND (W) OF THE OMNIBUS ELECTION
CODE IN CONNECTION WITH THE MAY 12, 2025
NATIONAL AND LOCAL ELECTIONS, AND BARMM
PARLIAMENTARY ELECTIONS.
Resolution No. 11060
Promulgation: 13 September 2024
1987 Constitution
COMELEC is mandated to enforce and
administer all laws and regulations relative
to the conduct of an election, plebiscite,
initiative, referendum, and recall.
Section 261(w) of the Omnibus
Election Code
Prohibits any person to issue, use or avail
treasury warrants or any device
undertaking future delivery of money,
goods or other things of value chargeable
against public funds during the period of
forty-five days preceding a regular election.
Definition of Terms
a) Assistance to Individuals in Crisis Situation
or AICS refer to stop-gap measures that
provide financial, emotional, and
psychological support to families and
individuals who have experienced a crisis or
unexpected life event. It can help them meet
their basic needs in the form of food,
transportation, medical, education and burial
assistance.
Definition of Terms
b) Housing-Related Project refer to activities or
projects undertaken by the Department of
Human Settlements and Urban Development
and any other office of the government
performing functions similar to the said
department.
Definition of Terms
c) Maintenance and Other Operating Expenses
or MOOE refer to an expenditure
category/expense class for support to the
operations of government agencies such as
expenses for supplies and materials,
transportation and travel, utilities (water,
power, etc.), and the repairs, etc.
Definition of Terms
d) Social Welfare and Services refer to the
services rendered by the government to
provide aid, support, or assistance to the
disadvantaged, distressed or vulnerable
persons or sectors of society.
RULE II – Prohibitions against the release,
disbursement, or expenditure of Public Funds, and
Issuance of Treasury Warrants and Similar Devices
Section 2. Social Welfare and Services Projects –
from March 28, 2025 (Friday) to May 11, 2025
(Sunday), except as authorized by the COMELEC.
Section 3. AICS; Total Prohibition – from May 2,
2025 (Friday) to May 12, 2025 (Monday) – except
those which are normally given to qualified
individuals such as, but not limited to basic needs in
the form of food, transportation, medical,
educational, burial, and other similar assistance.
RULE II – Prohibitions against the release,
disbursement, or expenditure of Public Funds, and
Issuance of Treasury Warrants and Similar Devices
Section 4. Housing-Related Projects – from
March 28, 2025 (Friday) to May 11, 2025
(Sunday), except as authorized by the COMELEC.
Section 5. Treasury Warrants and Similar
Devices; Total Prohibition – from March 28, 2025
(Friday) to May 11, 2025 (Sunday) – the
issuance, use, or availment is absolutely
prohibited
RULE III – Exceptions
Section 6. Release, Disbursement, or Expenditure of Public
Funds During Calamities or Disasters – for relief or other
goods to be distributed to the affected individuals and
families in case of calamities or disasters does not require
exemption from the COMELEC.
However, the concerned agency/office/LGU shall
immediately submit to the Law Department a report of the
following:
a) Type of assistance provided, date and location of the
distribution, and the amount of public funds released,
disbursed, or expended; and
b) Certified True Copy of the Executive Order of the Local
Sanggunian Resolution declaring a state of calamity in
the disaster-stricken area.
RULE III – Exceptions
Section 7. MOOE – considered as normal and
routine expenses incurred through day-to-day
operations.
Section 8. Salaried of Government Personnel –
payments for salaries of personnel, including
benefits mandated by law.
RULE III – Exceptions
Section 9. Use of Public Funds for Projects not
Covered by the Prohibition under Section 261(v) of the
OEC – the release, disbursement or expenditure of
public funds for projects/programs/activities (PPAs)
which are not social service and welfare projects and
housing-related projects is allowed subject to the
following conditions:
a) The PPAs sought to be implemented during the
period of 45 days before the conduct of 2025NLE
were establish prior to the said period and duly
reported to the Commission on Audit (COA)
pursuant to Item 2.1 of its Circular No. 2013-004
dated 30 January 2013;
RULE III – Exceptions
b) The public awareness and information
dissemination activities pertaining to these PPAs
must conform to the guidelines provided under the
said COA Circular;
c) In no instance shall the implementation of PPAs be
used as an opportunity by any candidate, his or her
spouse, family member within the 2nd civil degree
of affinity or consanguinity to further their
candidacy through their personal appearance in
such events, the posting, exhibition or distribution
of any form of election propaganda, or any
material containing their names, logos, initials,
mottos, slogans, images, and other forms of
representation attributable to them;
RULE III – Exceptions
d) Support for or endorsement of candidates shall not
be made as a condition for the entitlement of the
benefits from the PPAs; and
e) Candidates, their spouses, and members of their
family within the 2nd civil degree of affinity or
consanguinity are strictly prohibited from
participating, directly or indirectly, in the
distribution of cash, goods or merchandise for
scholarships, assistance for burial, healthcare,
calamity and other similar programs. A violation of
this condition shall subject the candidates or their
representatives to liability under Section 261(o) of
the OEC.
RULE III – Exceptions
Section 10. Excepted Expenditures; NO NEED to
request for Exemption/Exception – For the
excepted expenditures, the concerned
agency/office/LGU need not request for the
issuance of Certificated of Exception.
RULE IV – Request for Exemption
Section 11. Request for Exemption; Contents – in order to
exempt social welfare and services projects and housing-
related projects, a request for exemption shall be filed
providing the following information:
a) Name of the social welfare and services projects or
housing-related projects, as the case may be;
b) Requesting agency, office, or LGU;
c) Name, position, and authority of the person filing the
request.
For requesting local chief executives, their authorities to request
for exemption from their Sanggunian shall be attached to the
request.
If the person requesting is not the head of the agency,
department, or office, his/her authority to request for exemption
coming from their respective heads shall be attached to the
request.
RULE IV – Request for Exemption
d) Purpose and period of implementation;
e) Amount to be released, disbursed, or expended;
and
f) Active email address(es) and contact number(s).
For projects of national
agencies/departments/GOCCs/LGUs which will be
implemented by its field offices/local
units/component LGUs, the requesting entity must
provide an additional List identifying the
implementing unit(s) and the particular project(s) to
be implemented.
RULE IV – Request for Exemption
Section 12. Use of Prescribed Forms – requesting
parties shall use the prescribed forms provided in
this Resolution which is available at the Law
Department and also downloadable at
www.comelec.gov.ph.
The forms be used is attached hereto as Anne
“A” for social welfare and services projects, and
Annex “B” for housing-related projects
Annex “A”
Annex “B”
RULE IV – Request for Exemption
Section 13. Supporting Documents; Submission
and Duty to Safekeep. – requesting parties shall
submit supporting documents when required by
the Law Department or COMELEC. Documents
relevant to the request must be preserved by the
requesting parties for a period of five (5) years
from submission of the request.
Requesting parties are proscribed from
submitting documents not required under this
Resolution.
RULE IV – Request for Exemption
Section 14. Request for Exemption; Manner of
Filing – requests for exemption, in originally signed
hard copy shall be submitted to the Law
Department. Any request submitted through email
shall not be acted upon.
The date of receipt by the Law Department
shall be considered as the date of filing.
Requesting parties must keep available and
editable soft copy of the duly-filled out Annex for
immediate submission upon request of the Law
Department.
RULE IV – Request for Exemption
Section 15. Deadline – February 11, 2025.
Section 16. Fees – No fees shall be required for the
request.
Section 17. Denial of Request for Exemption – any
misrepresentation or false statement in the
request for exemption, including the submitted
supporting documents shall be a ground for the
denial of the request.
RULE IV – Request for Exemption
Section 18. Conditions of Exemption:
a) the exemption is prospective in application;
b) It shall not in any manner influence the conduct of the
2025 NLE;
c) It shall not involve the distribution of AICs from May 2,
2025 (Friday) until May 12, 2025 (Monday) except those
which are normally given to qualified individuals such as,
but not limited to basic needs in the forms of food,
transportation, medical, educational, burial, and other
similar assistance; and
d) The issuance of a Certificate of Exemption shall not
preclude the COMELEC from investigating and
prosecuting any violation of Section 261(o) of the OEC.
RULE IV – Request for Exemption
Section 19. Grant of Exemption. – the grant of exemption is exclusive to
the project and requesting agency/department/GOCC/LGU.
Nonetheless, in case an exemption for a particular project is
granted to a national agency/department/GOCC/LGU, but the same
project will be implemented by the field offices/local units/component
LGUs, the implementing unit need not secure another exemption from the
COMELEC, provided that:
a) the project has the same source of funds; and
b) the implementing unit and the particular project to be implemented
was included and identified in the request for exemption pursuant to
the second paragraph of Section 11.
Any exemption granted to a national agency/department/
GOCC/LGU can only extend to the implementing unit(s) and limited to the
project(s) identified in the request. If the project is sourced from a
different fund and/or the implementing unit is not included in the request,
a separate exemption must be secured from the COMELEC.
RULE IV – Request for Exemption
Section 20. Release of Grant of Exemption. – the
Certificate of Exemption shall be sent to the
requesting party as follows:
a) A scanned copy shall be sent to the email
address provided; and
b) The original copy shall be sent to their official
address via registered mail. If the requesting
party opts to claim the original copy at the Law
Department, an authority from the head of
office/agency/LGU and valid evidence must be
presented and submitted.
RULE IV – Request for Exemption
Section 21. Revocation of Exemption. – the
exemption granted may be revoked on any of the
following grounds:
a) Misrepresentation or false statement in the
request for exemption, including the submitted
supporting documents; or
b) Violation of the conditions of the exemption.
The revocation of the exemption is without prejudice to
the filing of appropriate civil, criminal, administrative
and/or election offense charges.
RULE VI – Other Provisions
Section 31. Conduct of Procurement Activities. – the
conduct of procurement activities during election
period shall be subject to the guidelines of the
Government Procurement Policy Board.
Section 32. Authority of the Law Department to Act on
Requests for Exemption. - the Law Department is
authorized to receive requests for exemption and
evaluate its compliance with址s Resolution.
If determined to be sufficient, the Law
Department shall submit its recommendation to the
Chairman of the COMELEC.
If non-compliant the Law Department shall
require the requesting party to comply with the
Resolution, specifying the lacking
RULE VI – Other Provisions
Section 31. Authority of the Chairman to
Approve/Disapprove the Recommendations of the
Law Department. - The Chairman of the COMELEC
is authorized to approve or disapprove the
recommendation of the Law Department on the
request for exemption.
Section 34. Implementation of Sec. 26(o) of the
OEC. - The grant of exemption shall not preclude
the COMELEC from investigating and prosecuting
any violation of Section 261 (o) of the OEC.
RULE VI – Other Provisions
Section 35. Injunction - The Department of Budget and
Management and the COA, including all its field offices
are hereby enjoined not to release or authorize the
release of any appropriation or to pass in audit
payments or expenditures of public funds that may,
directly or indirectly, be used in violation of the
prohibitions in Sections 261(v) and (w) of the OEC.
All field offices of the COMELEC including those
of its deputized agencies and citizens arms, are
directed to monitor compliance in their respective
jurisdictions and submit immediately to the COMELEC
a written report on any violation of said provision of
the OEC.
RULE VI – Other Provisions
Section 36. Penalty – Violations of the prohibitions
in Sections 261(v) and (w) of the OEC constitute
election offense and are punishable by
imprisonment of not less than one (1) year but
not more than six (6) years, among other penalties
provided for by law.
THANK YOU!
