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couulssroN oN ELEcTrOr.j
T . ADMIN
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Republic of the Philippines
COMMISSION ON ELECTIONS 8Y:
(lv lU
Intramuros, Manila REF

RULES AND REGULATIONS GARCIA, George Erwin M., Chairman

INTING, Socorro B.,
ON THE PROHIBITION CASQUEJO, Marlon S.,
Commissioner
Commissioner
AGAINST THE RELEASE, FEROLINO, Aimee P., Comnrissioner
BULAY, Rey 8.,
DISBURSEMENT, OR MACEDA, Jr., Ernesto Ferdinand P.,
Commissioner
Commissioner
EXPENDITURES OF PUBLIC CELIS, Nelson J., Comurissioner
FUNDS AND
CONSTRUCTION OF PUBLIC
WORKS, DELIVERY OF
MATERIALS FOR PUBLIC
WORKS, AND ISSUANCE OF
TREASURY WARRANTS AND
SIMILAR DEVICES UNDER
SECTIONS 251(V) and (W) oF
THE OMNIBUS ELECTION
CODE IN CONNECTION
WITH THE OCTOBER 30,2023
BARANGAY AND
SANGGUNIANG KABATAAN
ELECTIONS
Promulga ted: Augu st9,2023
x--------------- x

RESOLUTION NO. 10944

WHEREAS, under the 1987 Constitution, the Commission is

mandated to enforce and administer all laws and regulations
relative to the conduct of an election, plebiscite, initiative,
referendum, and recall;

WHEREAS, under Section 261(v) of the Omnibus Election Code

(OEC), an election offense is committed by any public official or
employee including barangay officials and those of government-
owned or controlled corporations and their subsidiaries, who,
during forty-five days before a regular election and thirty days
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 )

before a special electiory releases, disburses or expends any public

funds;

WHEREAS, Section 261,(w) of the OEC provides that an election

offense is committed during the period of forty-five days preceding
a regular election and thirty days before a special election, by any
person who: (a) undertakes the construction of any public works,
except for projects or works exempted in the preceding paragraph;
or (b) issues, uses or avails of treasury warrants or any device
undertaking future delivery of money, goods or other things of
value chargeable against public funds;

VVI{EREAS, Section 29 of Republic Act No. (RA) 66461 provides

that if it should no longer be reasonably possible to observe the
periods and dates prescribed by law for certain pre-election acts,
the Commission shall fix other periods and dates in order to ensure
accomplishment of the activities so voters shall not be deprived of
their right of suffrage;

WHEREAS, RA6679, as amended by RA L09232, mandates that the

construction or maintenance of barangay-funded roads and
bridges shall be prohibited for a period of ten (10) days
immediately preceding the date of election, the provisions of
Section 261, paragraphs (v) and (w), of the OEC to the contrary
notwithstanding;

WHEREAS, the Department of Social Welfare and Development

(DSWD) and any other office in other departments of the
government performing similar functions, are prohibited to
release, disburse, or expend public funds except for salaries of
personnel, and for such other routine and normal expenses, and for
such other expenses as the Commission may authorize;

WHEREAS, there is a need to issue guidelines on the issuance of

Certificates of Exception and Exemption for the implementation of
the Law Department and guidance of the parties requesting for the
same;

1Tlre Electoral Reforus Lmu of1987, promulgnted 05 latunn11988.

2An Act To Anend Reprblic Act No. 6653 to Postllone the Barargry Electiofls to Mtrch 28, 1989, Prascribirrg
Atlditiotml Rules Coaeflfiq the Conduct of Barangay Elections md for Otlrcr Purposes

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NOW THEREFORE, by virtue of the powers granted by the
Constitution, the Omnibus Election Code, the Electoral Reforms
Law of "1987 , and other relevant laws, jurisprudence, and issuances,
the Commission RESOLVED, as it hereby RESOLVES, to
promulgate the following:

GENERAL PROVISIONS AND DEFINITION OF TERMS

Section 1. Period of prohibition. -

a. For social welfare projects, the following periods shall be
observed:

I 15 September 2023 (Friday) to 30 October 2O23

(Monday) for national, regional, provincial, and local
government units and those of government-owned or
controlled corporations and their subsidiaries, except
as provided in Section 8 herein; and

ll 20 October 2023 (Friday) to 30 Octobet 2023

(Monday) for those that will be implemented by the
barangay.

b. 20 October 2023 (Friday) to 29 October 2023 (Sunday) for the

conskuction or maintenance barangay-funded roads and
bridges.

Section 2. Modes of Filing. - The following modes shall govern the

filing of the requests for exemption and exception:

a. Electronic mail (email); and

b. Personal submission or throu gh courier.

PROHIBITION AGAINST THE RELEASE, DISBURSEMENT,

AND EXPENDITURE OF PUBLIC FUNDS FOR SOCIAL
SERVICES AND DEVELOPMENT

Section 3. Period of Filing. All Requests for Exemption for projects,

activities, and programs pertaining to social welfare and services

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shall be filed on or before 1 September 2023 from Monday to
Friday, 8:00 am to 5:00 pm, excluding holidays. Requests
submitted after 5:00 pm shall be considered filed at 8:00 am of the
next working day.

Social services as used in this Resolution shall refer to the services

rendered by the government to provide aid, supporf or assistance
to the disadvantaged, distressed or vulnerable persons or sectors of
society.

Section 4. Authority of the Law Department to Receive, Evaluate

and Recommend on Requests for Exemption. - The Law
Department shall, upon proper evaluation and compliance by the
requesting party with all the requirements for exemption, submit
its recommendation to the Chairman of the Commission for
approval/disapproval of the Request for Exemption.

Section 5. Authority of the Chairman to Approve/Disapprove

Recommendations of the Law Department - The Chairman of the
Commission is authorized to approve/disapprove
recommendations of the Law Department on the Requests for
Exemption from the prohibition against the release, disbursement,
and expenditure of public funds for social services and
development.

Section 6. Payment of fees. - No payment of fees shall be required

for all requests for the issuance of Certificate of Exemption for
projects, activifies, and programs pertaining to social welfare
projects and services.

Section 7. Contents of the Request. The requesting party shall

submit a request for exemption which shall include, but not limited
to, the following information:

a) Title of social services, and developmental programs and

projects;
b) Office/Branch/LGU requesting;
c) Name, Positioru and authority of the Person filing the
request;
d) Period and purpose of project implementation;
e) Amount of disbursement; and
f) Other relevant informafion.

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 The requesting party shall preserve the documents relevant to the
request for a period of five (5) years from the submission thereof,
and present the same when so required by the Commission.

Section 8. Assistance to Individuals in Crisis Situations (AICS). -

The distribution of AICS from 20 October 2023 (Friday) up to
Election day of 30 October 2023 (Monday) shall be prohibited
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.

AICS as used in this Resolution is defined as a stop-gap measure

that provides financial, emotional, and psychosocial 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, educational and burial
assistance3.

Section 9. Releases and Expenditures in case of Calamities or

Disasters. - Releases and expendifures of public funds for relief or
other goods to be distributed to the affected individuals and/or
families in cases of calamities or disasters shall not require an
exemption from this Commission.

Section 10. Manner of filing of Request for Exemption. - The

request for exemption shall be submitted to the Law Department
by electronic means, and personal submission or through courier.

The filing shall be in the following manner:

a. The request for exemption in digital/scanned copy shall be

submitted through email to the Law Department at
law.socialserttices@comelec. gott.ph.

b. On the same day of filing through email, the hard copy of the
request shall be personally filed or sent thru courier service to
the Law Department.

In case there is a variance between the digital/scanned copy sent

through email and the hard copy, the copy sent through email shall
prevail.

jhttps://dstodprogram.com/aics-nssistartce-to-idiaidunls-irr-cisis-sihntiotrs (nccessed on 7 August 2023)

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Applications filed other than the modes mentioned above shall not
be accepted by the Commission. Belated filing shall cause the
denial of the request for exemption.

Section 11. Opposition. - A verified Opposition may be filed by any

interested party within three (3) days from the filing of the request
for exemption in .pdf forma! to the OCOC through email at
clerkoftlecommission@comelec.goo.ph, copy furnished the Law
Department at lato.socialseruices@comelec.gou.ph, pursuant to
COMELEC Resolution No. 10673. The date of email shall be
considered as the date of filing.

Immediately after filing through email, the party shall personally

file or send through any couder service, the Opposition with
complete annexes in four (4) hard copies, to the OCOC, copy
furnished the Law Department. Proof of payment of the required
fees, deposits, and fines, if any, shall be attached thereto.

Section 12. Docket fees for Opposition. - No Oppositlon shall be

given due course without the payment of a filing fee in the amount
of Ten Thousand Pesos (P10,000.00) and legal research fee in the
amount of One Hundred Pesos (P100.00).

Upon submission of proof of payment, the Opposition shall be

docketed under Election Matter (EM).

Section 13, Hearing. - The hearing onthe Opposition shall be within

the jurisdiction of the Divisions of the Commission and the conduct
thereof shall be summary in nature and delegated to the Clerk of
the Commission who shall:

a. Issue relevant Notices and Orders;

b. Prepare Calendar of Hearings;
c. Determine compliance of the jurisdictional facts;
d. Receive evidence and Memoranda, if applicable;
e. Prepare case folders; and,
f. Perform all other actions in furtherance of this authority.

Section 74. Submission Recommendation in case of

of
Opposition. - After evaluation of the request for exemption, or
submission of the evidence by the parties or the lapse of the period
to file their Memoranda, the OCOC shall immediately submit its
recommendation for the approval/disapproval of the Request for
Exemption to the Division of the Commission that has jurisdiction
over the case.

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Section 15. Motion for Reconsideration. - A verified Motion for
Reconsiderution may be filed by the aggrieved party within five (5)
days from receipt of the Resolution granting or denying the
Opposition on the grounds that the evidence is insufficient to justify
the Resolution or that it is contrary to law.

The motion shall be filed in the same manner prescribed on Section

10 hereof

The filing fee in the amount of One Thousand Pesos (P1,000.00)

shall be paid to the Cash Division of the Main Office of the
Commission. The original copy of the official receipt shall be
attached to the motion.

Section 16. Duty of the Clerk of the Commission on the Motion

for Reconsideration. - Within 24 hours from the filing, the Clerk of
the Commission shall submit the Motion for Reconsideration for
resolution of the Commission En Banc.

Section 17. Finality. - The resolution on the Request for Exemption

shall be deemed final and executory within five (5) days from
receipt of the concerned parties thereof. The OCOC shall issue a
Certificate of Finality and furnish the Law Department with a copy
thereof within one (1) working day from its issuance.

PROHIBITION AGAINST CONSTRUCTION OR

MAINTENANCE OF BARANGAY. FUNDED ROADS AND
BRIDGES

Section 18. Submission to the Commission of certified lists of

authorized construction and maintenance of barangay-funded
roads and bridges. - On or before 20 October 2023, Punong
Barnngays shall submit to the Law Department certified lists of the
following:

a. All ongoing construction and/or maintenance of barangay-

funded roads and bridges commenced before 20 October
2023;
b. Similar construction and f or maintenance of barangay-
funded roads and bridges under foreign agreements
commenced before 20 October 2O23;

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 c. All ongoing construction and/or maintenance of barangay-
funded roads and bridges undertaken by contract through
public bidding held, or by negotiated contract awarded,
before 20 October 2023.

Any construction and/or maintenance of barangay-funded roads

and bridges not included in the list herein required to be submitted
by the Punong Barangay shall be considered as falling under the
public works ban.

No submission is required if there are no ongoing construction

andf or maintenance of barangay-funded roads and bridges.

Section 19. Issuance of Certificate of Exception. - The Law

Department shall receive and compile the lists of authorized
construction and maintenance of barangay-funded roads and
bridges. Written request for the issuance of Certificate of Exception
must be accompanied by a certification enumerated in the
succeeding sections of this Resolution and upon payment of non-
refundable certification fee of One Thousand (Php1,000.00) Pesos
per proiect.

A copy of the Certification to be filled out by the requesting party

is attached hereto as Annex "A".

Section 20. Requirements for the issuance of Certificate of

Exception. - A Certification shall be submitted to the Law
Department containing the following:

a. List of completed barangay roads and bridges;

b. List of barangay roads and bridges with Letter of Acceptance;

c. List of contracts covering the ongoing maintenance work

being done on the existing/completed barangay roads and
bridges;

d. Notarized or swom undertaking not to allow more than the

number of laborers or employees already employed during
the six-month period to work before 20 October 2O23; and

e. A notarized or sworn undertaking not to hire additional

laborers that would exceed the said number as provided for
in letter (d).

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A copy of the Certification to be filled out by the requesting party
is attached hereto as Annex "B".

Section 21. Payment for the usual cost of preparation for

construction and/or maintenance of barangay-funded roads and
bridges; Requirements. - A Certified list of the following must be
submitted to the Law Department by the requesting party in
relation to payment for the usual cost of preparation for working
drawings, specifications, bills of materials, and estimates, purchase
of materials and equipment, and other procedures preparatory to
actual construction, and all incidental expenses for wages of
watchmen and other laborers employed for such work in the
central office and field storehouses:

a. Statement of account, billing or collection invoice number,

and its respective dates of issue, corresponding amount, and
date due, if applicable; and

b. A sworn or notarized undertaking not to hire more than the

actual number of laborers at the start of the project/s.

A copy of the Certification to be filled out by the requesting party

is attached hereto as Annex "C".

Section 22. Immediate payment of laborers required. - Ary

laborer who may have worked on ongoing construction andf or
maintenance of barangay-funded roads and bridges which have to
be suspended pursuant to the ban shall be paid immediately his
complete earned wage upon the suspension of works. In no case
shall the earned wage or any portion thereof shall be retained to be
paid only within five (5) days before or on the day of election.
Likewise, any laborer who may have worked in construction
andf or maintenance of barangay-funded roads and bridges shall
be paid his complete wage every regular pay and in no case said
wage or any part thereof be retained or its payment deferred.

Section 23. Construction and/or maintenance of barangay roads

and bridges undertaken by contract awarded through public
bidding or by negotiated contract awarded before 20 October
2023. - A Certified list of the following shall be submitted to the
Law Department by the requesting party:

a. Notice of Award (NOA) of contracf or

b. Notice to Proceed (NTP) with the public works projec!

tt)
A copy of the Certification to be filled out by the requesting party
is attached hereto as Annex "D".

Section 24. Emergency work necessitated by the occurrence of a

public calamity limited to the restoration of the damaged facility.
- The following shall be submitted to the Law Department by the
requesting party:

a. Certified True Copy of the Execufive Order or the Local

Sanggunian Resolution declaring a state of calamity in the
disaster-stricken area; and
b. Documentation showing the scope of the emergency work
needed, which must be limited to the restoration of the
damaged facility (including but not limited to photograph of
the damage [with geotag, if possible] , a copy of the Local
Disaster Risk Reduction and Management Plan [LDRRMP],
Local Sanggunlar Resolution and approved local budget).

Section 25. Ongoing construction and/or maintenance of

barangay-funded roads and bridges commenced before 20
October 2023 under foreign agreements; Requirements. - The
requesting party shall submit to the Law Department a Certified
Iist of the foreign agreement/contracts specifying the following:

a. Name of contracting parties;

b. Date of execution;
c. Period covered by contract; and
d. Works covered by the foreign agreement/contract.

A copy of the Certification to be filled out by the requesting party

is attached hereto as Annex "E".

Section 26. Ongoing construction and/or maintenance of

barangay-funded roads and bridges commenced before 20
October 2023 undertaken or carried out by the own personnel of
the concerned barangay. - The Certification of the following shall
be submitted to the Law Department by the requesting party:

a. That the proiect was being undertaken using its own

personnel (e.g. program of work, purchase order for
materials, pakyau agreement); and
b. That the construction and/or maintenance of barangay-
funded roads and bridges already commenced before 20
October 2023.

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A copy of the Certification to be filled out by the requesting party
is attached hereto as Annex "F".

Section 27. Procedwe for Payment Fees. - Before submitting a

request for Certificate of Exception, the requesting party shall
accomplish the Order of Payment. Thereafter, the Requestin gParty
shall bring the duly accomplished Order of Payment and proceed
to the Cash Division of the Main Office of the Commission and pay
the non-refundable fee of One Thousand Pesos (Php1,000.00) per
project through the following methods:

a. Cash - Payments must be made at the Cash Division of the

Main Office of the Commission.

b. Postal Money Order

1 The postal money order must contain the following details:

Pay to COMMISSION ON
ELECTIONS
Address Intramuros, Manila
From Name of Requesting Party

11. It must have the name and signature of the local

postmaster or any personnel of the local PhilPost office
duly authorized to issue and sign postal money orders. It
must contain the stamp or seal of the local PhilPost office
reflecting the date of purchase of the postal money order.

ll1. Postal money orders that do not conform to

the
aforementioned guidelines SHALL NOT BE ACCEPTED
and will be returned to the sender.

C Manager's or Cashier's Check

1 Manager's or Cashier's Check must be made payable to the

"COMMISSION ON ELECTIONS".

11. Personal checks, or checks drawn against the funds of a

person with a current or checking account, SHALL NOT
BE ACCEPTED and will be returned to the sender.

The amount provided in the Postal Money Order,

Manager's or Cashier's Check must be exact or the same as
the amount provided in the Order of Payment, excluding

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 service fees and charges. No change shall be given in case
the amount provided is greater than the amount provided
in the Order of Payment.

Official receipt issued by the Cash Division of the Main

Office of the Commission, shall indicate the purpose for
which the payment is made and shall be sent to the Law
Department. Requests submitted without attached proof of
payment of required fee shall not be acted upon by the Law
Department.

Section 28. Use of Prescribed Forms. - Requesting party shall

ensure that forms to be submitted are readable and with the proper
file formats. Electronic copies of the prescribed forms shall be made
available through the COMELEC website.

Section 29. The filing shall be in the following manner:

a. The Request Form in MS Word and digital/scanned copy in

.pdf format, shall be submitted through email to the Law
Department at laut.publictoorks@ comelec. gozt.ph.

b. On the same day of filing through email, the hard copy of the
request, including its attachments, if any, shall be personally
filed or sent through courier service to the Law Department.
In case there is a variance between the attachments sent
through email in Word and/or .pdf file, and the hard copy,
the copy sent through email shall prevail.

Upon verification of the completeness and accessibility of the

documentary requirements submitted, the requesting party
will receive an email from the Law Department of their Order
of Payment.

Official receipt issued by the Cash Division of the Main Office

of the Commission, shall indicate the purpose for which the
payment is made and shall be sent to the Law Department.
Requests submitted without attached proof of payment of
required fee shall not be acted upon.

Only those projects excepted by law and with complete

submission of documentary requirements in accordance with
these rules shall be issued with a Certificate of Exception.

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 Applications filed other than the modes mentioned above
shall not be accepted by the Commission. Belated filing
and / or non-compliance with any of the requirements under
this Resolution, or that the document submitted is incomplete
or incorrect shall cause the denial of the request or the
exclusion of any specific project affected by incompleteness
or incorrectness thereof .

Section 30. Duty to safekeep. - The requesting party shall safekeep

the supporting documents mentioned in the preceding sections
relative to the request for issuance of Certificate for Exception
within five (5) years from the time of the request, and submit the
same when so required by the Commission.

Seetion 31. Projects and programs entailing the use of other

state/public funds not covered under Section 261(v) of the OEC.
- The release, disbursement or expenditure of other state funds are
allowed subject to the following conditions:

a. The projects/programs/activities ("PPAs") sought to be

implemented during the prohibited period of 20 October
2023 to 29 October 2023 were established before 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 20134.
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 second 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.
d. Support for or endorsement of candidates shall not be made
as a condition for the entitlement of the benefits from the
PPAs.
e. Candidates, their spouses, and members of their family
within the second civil degree of affinity or consanguinity are
strictly prohibited from participating, directly or indirectly,

a Comnissiott olt Audit Circular No. 2013-004 datetl 30 lanuary 2013 re "lnfornntiot and Publicity otr
Progrants/Projects/Actiuities of Gwernment Agencies."

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 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.

Section 32. The Commission is not estopped from implementing

Section 267(o) of the OEC. - In cases where the prohibited acts as
described in Section 261,(o) of the OEC occur, the Certificates of
Excepfion issued by the Law Department and Cerfificates of
Exemption issued by the Commission shall not prevent the conduct
of preliminary investigation of election offenses punishable under
the OEC, pursuant to Section 265 thereof, as amended by Section
43 of RA 9369s.

Section 33. 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 ongoing
maintenance of existing or completed barangay roads and bridges
in violation of the prohibitions contained in Sections 261(v) and (w)
of the OEC or Section t hereof as implemented by RA 6679, as
amended.

All field offices of the Commission, including those of its deputized

agencies and citizens arms, are directed to monitor compliance in
their respective jurisdictions and submit immediately to the
Commission a written report on any violation of said provisions of
the OEC.

Section 34. Penalty. - A.y violations of this Resolution shall,

consistent with Sections 26L and 264 of the OEC, constitute an
election offense and will be punishable by imprisonment of not less
than one (1) year but not more than six (6) years, among other
penalties provided for by law.

Section 35. Effectivity. - This Resolution shall take effect on the

seventh day after its publication in two (2) daily newspaper of
general circulation.

s Atr Act Amenrling Republic Act No.8436, efiitled "Art Act Arttltoizing the Commission ott Elections to t$e an
Altomated Electiol System in the May 11., 7998 National or Local Elections arrd irt atbseErett Natiornl atd I 'ocal
Electoral Exercises, to Encournge Transparency, Creelibility, Fnirness nrul Accuracy O;f Elections, Amenditry for tlrc
?ttfllose Batos Panpnnsn Blg. 881., as amended, Republic Act No.7766 and other relatetl Electiotts Lmos, Prottidirtg
Funds tlrcrefor arrd for otlrcr purposes"

71
 .ilrolg,&.{

Section 35. Dissemination. - The Education and Information

Department shall cause the publication of this Resolution in two (2)
daily newspaper of general circulation immediately after the
promulgation hereof and shall furnish copies to the Executive
Secretary, the Commission on Audit, Department of Social Welfare
and Development Department of the Interior and Local
Governmen! and Department of Public Works and Highways.

SO ORDERED.

GEORGE . GARCIA

S OB NTI MARLO
Conmtissioner

AIMEE FE INO BULAY

Commissioner# Cont totrcr

ERNESTO FE DINAND P. MACEDA,JR. NEL ELIS

Conuttissioner C nllssloner

CERTIFICATION
APPROVED for publication, August 09,2023.

A o SUEL B. DIOLA
Director IV
Office of the COMELEC Secretary

This Resolution can be verified at this number (02) 8527-2987; email address
at comsec@ comelec.goo.ph.

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