NSCB - Statistically Speaking... THE TOP CITIES, A BIAS TOWARDS METRO MANILA? by Dr. Romulo A. Virola

THE TOP CITIES, A BIAS TOWARDS METRO MANILA?
by Dr. Romulo A. Virola ¹
Secretary General, NSCB

As the Annual Meeting of the New Champions 2010 ² starts today in Tianjin, China, it is time for our leaders to reflect on how the Philippines should address the many hard challenges facing us. Also referred to as the
“Summer Davos” in Asia, the meeting will bring together “over 1,300 industry, government and thought leaders” and will focus on “Driving Growth Through Sustainability”, a theme that is very relevant to our efforts to achieve our Millennium Development Goals (MDGs) by 2015. The meeting will “provide a systemic overview of key economic, industry and technological developments that will reshape business and society for the foreseeable future”.
It will discuss various topics including “Sustainable Cities: Rethinking Urbanization” hoping to develop “ a new mindset – one that is determined to challenge long-held economic assumptions, rethink business models and explore scientific and technological solutions to foster innovation and creativity within organizations”.

Obviously, all of us have a role to play in shaping the future of our country.
As Pres. Aquino said last week during the Stakeholders’ Step-Up Campaign Forum on the Philippines MDGs, “reducing poverty, reaching universal primary education and improving maternal health are three areas that demand more attention, not just from the government, but from every Filipino citizen”.

How do we help?

Last month, Statistically Speaking talked about the Top Regions,
Top Provinces in various income and expenditure categories that could provide insights on the governance of Local Government Units (LGUs). Using the Statement of Income and Expenditures (SIE) of the Bureau of Local Government Finance ³, we wrote about the regions and provinces that depended the least on Internal Revenue Allocations (IRA), that spent the most per capita on education and health, that had the highest savings, etc. which gave indications on the development priorities of the regions and provinces.

This month, we continue to call attention on the role of LGU executives in our development efforts. Statistically Speaking will look at the same income and expenditure variables, this time focusing on our cities ⁴. We just hope that the city mayors will appreciate these statistics better than some governors and congressmen who were not happy with our earlier initiatives on governance statistics. We would like to assure our public that we are presenting these statistics for and only for the purpose of providing information towards evidence-based decision making, towards good governance. Please do not sue us! As in Talentadong Pinoy, not everybody will be a winner. Did you get to watch Ciara Sotto do pole dancing? Wow! And we thought we only did pole vaulting! And that contestant who did shadows? Amazing! But we think that far more impressive than the talents the contestants show are the stories of their lives depicting the triumph of the human spirit over all kinds of life’s challenges. How true indeed that the Most Wise will not give us a cross we cannot bear! Yes, as the Talentadong Pinoy prove, faith does move mountains!

So as we did last month, we will look at income sources and expenditure patterns for 2007 and 2008 to answer a few questions. Are the LGUs earning enough? Are they too dependent on IRA? Are they collecting enough revenues from taxes? Do they borrow to fund their development projects?

As we said last month, the article carried the limitations of the BLGF publication, particularly on how the data were generated. The data are based on submissions by the Treasury Offices of the LGUs to the BLGF.

Now what do the statistics say? (Please refer to Table 1 and Table 2)

THE TOP CITIES

TOTAL INCOME

The four consistently richest cities in 2006 and 2007were Quezon City, Makati, Manila and Pasig. The next two were alternately Paranaque and Davao. Consistently in the top ten were Cebu, Caloocan and Pasay, with Muntinlupa and Mandaluyong rounding up the top ten in 2008 and 2007, respectively. Note that only two of the 10 richest cities are not in Metro Manila – one is in Visayas, the other in Mindanao. Is this disparity in development, or disparity in governance or both?

With our achievement of MDG #1 on poverty reduction now at risk, wouldn’t it help if these cities shared some of their resources with the poorest municipalities under a Conditional Cash Transfer scheme? How about that, Mayor Bautista, Mayor Binay Jr., Mayor Lim, and Mayor Eusebio? After all, weren’t we told that one reason Mayor Binay won over Sen. Roxas was his city sisterhood program?

But do you know that some LGU executives complained that their municipalities/provinces were not included by the NSCB among the poorest? They claim that because our list did not include them, they did not qualify as beneficiaries under the poverty reduction program of government. So they questioned our methodology on poverty statistics! Is this the mindset of leaders we want to have in the Third Millennium?

INCOME PER CAPITA

On a per capita basis however, the two consistently richest cities are Makati and Tagaytay. Makati’s per capita income in 2008 exceeded that of Tagaytay by more than seven thousand pesos: P15,863 vs P8,689. No wonder the Makati residents get a lot of benefits from their government. So maybe, we should no longer wonder why former Mayor Binay won as Vice President? Alternately third and fourth are Pasig and Olongapo. Consistently among the top 10 are Paranaque, Mandaluyong, and Pasay. Out of the top ten because of bigger population are Quezon City, Manila, Davao, Cebu and Caloocan.

Population management must be working well in the cool weather of Tagaytay and in Olongapo! Might the scenic views around Taal and in Subic be better tools then of population control?

TOTAL INCOME FROM LOCAL SOURCES

The four cities with the highest income from local sources are Makati, Quezon City, Manila and Pasig, the same four cities with the highest total income, except that Makati overtook Quezon City. Considering the progress achieved by these cities over the years, could this mean that the secret to local development is to come up with strategies that will make your city self-reliant in the long term? So that eventually, we can do away with that supposed source of many evils, the pork barrel?

PER CAPITA INCOME FROM LOCAL SOURCES

Factoring in the population dimension, the three cities with consistently highest per capita income from local sources are Makati, Pasig, and Tagaytay.

TOTAL TAX REVENUE

Makati, Quezon City, Manila and Pasig are consistently the four cities with the highest total tax revenue. The next four are Paranaque, Pasay, Mandaluyong, and Caloocan. Also in the top 10 is Davao, with Muntinlupa rounding up the top 10 in 2008 and Cebu in 2007.

Do we have more taxpayers in these cities? Or less tax evaders? We would be happy to know from our BIR!

The Metro Manila cities are really raking it in. But this shouldn’t be, should it? The question is when will we, and that includes the private citizens and the corporate world, have the political will to move some of our economically significant activities away from NCR and to make sacrifices for the greater good of the greater majority of our people? Or will we ever?

TOTAL RECEIPTS FROM ECONOMIC ENTERPRISES

Olongapo had the highest receipts from economic enterprises amounting to P843 million in 2008, almost five times the receipts of the second-ranked Makati, at P176 million.

TOTAL INTERNAL REVENUE ALLOTMENT

The seven consistently biggest recipient cities of internal revenue allocation ⁵ are Quezon City, Davao, Manila, Zamboanga City, Caloocan, Puerto Princesa and Cebu. Others in the top ten are General Santos City and Cagayan de Oro, with Antipolo in 2008 and Iligan in 2007.

Note that three Metro Manila cities are on the top ten list: Quezon City, Manila and Caloocan. We wonder if they have been sharing their bounty with their less-resourced sisters.

PER CAPITA INTERNAL REVENUE ALLOTMENT

Per capita wise, the biggest recipients of IRA are Puerto Princesa, Santiago (Region II), and Palayan (Region III). Among the top 10 in both 2007 and 2008 are Malaybalay (Region X) and Sipalay (Region VI).

TOTAL LOANS AND BORROWINGS

Cities that borrowed the most in 2008 were Muntinlupa, Cagayan de Oro, Olongapo, Mandaue, Tarlac, Makati, Malaybalay, Sagay, Malabon, and Meycauayan. In 2007, the list included Paranaque, Mandaue, Malaybalay, Malabon, Mandaluyong, Pasay, Cadiz, Tarlac, Cagayan de Oro, and Olongapo. We wonder though, did Muntinlupa, Makati, Paranaque, Mandaluyong, and Pasay really have to borrow?

TOTAL EXPENDITURE

The three cities with the highest income for 2008 also had the highest total expenditure in the same order: Quezon City, Makati and Manila. In fact, the ten cities with the highest income also had the highest expenditures, only in a different order. Spend more so that you will earn more?

PER CAPITA EXPENDITURE

On a per capita basis, Makati, Tagaytay, and Olongapo spent the most in both 2007 and 2008. Makati’s per capita expenditure in 2008 exceeded that of Tagaytay by close to five thousand pesos: P12,128 vs. P7,354.

TOTAL EXPENDITURE ON EDUCATION, CULTURE & SPORTS/MANPOWER DEVELOPMENT

Makati, Manila, Quezon City, and Pasig spent the most in 2008 for education, culture and sports/ manpower development. They were also tops in 2007 in a slightly different order. The other cities that spent the most on education in 2008 are Pasay, Valenzuela, Paranaque, Mandaluyong, Calamba, and Las Pinas.

PER CAPITA EXPENDITURE ON EDUCATION, CULTURE & SPORTS/MANPOWER DEVELOPMENT

Per capita expenditure on education was consistently highest in Makati, Tagaytay, Pasig, and Urdaneta. Makati spent P2,677 per person on education, almost double that of Tagaytay at P1,374. Other top ten cities that allocated the most for education on a per capita basis in 2008 were San Juan, Pasay, Mandaluyong, Calamba, Manila, and Batangas.

TOTAL EXPENDITURE ON HEALTH, NUTRITION, & POPULATION CONTROL

For health, nutrition, and population control, the highest allocation consistently came from Manila, Makati, Quezon City, Pasig, and Mandaluyong. Other top 10 cities in 2008 were Cebu, Paranaque, Las Pinas, Pasay, and Davao. These five cities were also on the top 10 in 2007.

PER CAPITA EXPENDITURE ON HEALTH, NUTRITION, AND POPULATION CONTROL

Per capita expenditure for health was consistently highest in Makati, Mandaluyong, and Pasig. Makati spent P1,425 per capita in 2008 compared to P824 for Mandaluyong and P592 for Pasig. Other top ten cities in terms of per capita expenditure on health in 2008 were Manila, Pasay, Paranaque, Batangas, Bago (Region VI), Cabanatuan, and Las Pinas.

TOTAL EXPENDITURE ON ECONOMIC SERVICES

Highest expenditures on economic services were incurred in 2008 by Makati, Manila, Olongapo, Paranaque, and Caloocan. As noted earlier, Olongapo, Makati and Manila had the highest receipts from economic services in 2008.

TOTAL SAVINGS

The five cities with the highest total income in 2008 also posted the highest savings: Quezon City, Makati, Manila, Pasig, and Paranaque, with Quezon City saving almost P2.8 billion, and Paranaque, close to P1 billion.

With all the things we see around us in Metro Manila that need to be improved, one would not think we had all these savings. Maybe we should put up a City Development Fund where the richer cities could lend to the poorer cities?

RATIO OF TOTAL INCOME FROM LOCAL SOURCES
TO TOTAL INCOME

The ten most self-reliant cities draw more than 70% of their total income from local sources: Makati (92%), Pasig (87%), Paranaque (87%), Pasay (81%), Manila (81%), Mandaluyong (80%), San Juan (79%), Quezon City (76%), Marikina (74%), and Cebu (71%).

RATIO OF TOTAL TAX REVENUE
TO TOTAL INCOME

In 2008, Makati had the highest ratio of total tax revenue to total income at 83%, followed by Mandaluyong at 72%, and Pasig at slightly below 72%.

RATIO OF RECEIPTS
FROM ECONOMIC ENTERPRISES
TO TOTAL INCOME

Olongapo City and Urdaneta City consistently have the highest shares of income coming from economic enterprises at 53% and 33%, respectively, in 2008.

RATIO OF INTERNAL REVENUE ALLOTMENT
TO TOTAL INCOME

In 2008, the most IRA-dependent cities received more than 90% of their income thru the IRA. These were Guihulngan (Region VII), Sipalay (Region VI), Bayugan (Caraga), Himamaylan (Region VI), Tabuk (CAR), Baybay (Region VIII), Canlaon (Region VII), Borongan (Region VIII), Isabela (Region IX), and Cabadbaran (Caraga). Shouldn’t there be a maximum limit to the amount of LGU income to be drawn from the IRA?

RATIO OF EXPENDITURES ON EDUCATION
TO TOTAL INCOME

Urdaneta is the only city that consistently spent more than 20% of its income on education, culture, and sports/manpower development, 24% in 2007 and 26% in 2008. Other cities that gave relatively higher priority spending on education in 2008 were Cabanatuan, Valenzuela, Calamba, Las Pinas, Makati, Tagaytay, Manila, La Carlota (Region VI), and Pasay. Hurray to these cities!

RATIO OF EXPENDITURES ON HEALTH
TO TOTAL INCOME

All the cities spent less than 16% of their total income on health, nutrition, and population control. The highest allocation to health in 2008 was given by Cabanatuan at 15.4%. Las Pinas and Manila are the only two other cities that gave higher priority budgetary allocation to health aside from education. Completing the top ten in terms of the proportion of income that went to health in 2008 were Bago (Region VI), Mandaluyong, General Santos City, Angeles, San Jose del Monte, Sorsogon City and Island Garden of Samal (Region XI).

RATIO OF SAVINGS TO TOTAL INCOME (SAVINGS RATE)

The 10 cities with the highest savings rates that ranged from 40% to 54%, do not include any of the biggest income earners nor any of the big spenders with the possible exception of Zamboanga! The cities with the highest savings rates in 2008 were Ligao (Region V), Guihulngan (Region VII), Tayabas, Batac, Mandaue, Kabankalan (Region VI), Zamboanga, Himamaylan (Region VI), Bayugan (Caraga) and Pagadian. Three of these cities, namely, Guihulngan, Himamaylan, and Bayugan are also on the list of the ten most IRA-dependent cities.

The current spatial imbalance in development may be a most oppressive cause of our poverty. Surely, some programs have tried to address this. The IRA is one scheme that has distributed national income to the regions outside of NCR. But despite some inroads, with detours every now and then, with leakages here and there, our overall development path cannot be sustainable. Some have in fact, warned us about the social volcano that has been building up. Let us therefore all wake up, and like the province of Albay, do disaster risk management before it is too late. Seriously!

Yesterday, our very own Dennis Orcollo and Roberto Gomez fell one game short, placing second in the World Cup of Pool held in Robinsons, Manila. Definitely a major, major victory! We wish though, that we did not openly cheer the misses of the eventual champion Chinese pair of Fu Jianbo and Li Hewen. Congratulations to both pairs!

We also celebrated Grandparents’ Day yesterday and we are sure, many Lolos and Lolas as always, had to foot some bills for their apos, but nonetheless enjoyed it! Truly, these little rascals have a way of dealing, or shall we say, managing, more correctly, manipulating, their Lolos and Lolas! About time one wrote “How to Win the Battle of the Wits with Your Apos!” We bet you, it will be a guaranteed best-seller! All copies will be subscribed to in advance. By the Apos!

And have you heard about Playboy for the Blind? Greed may be good, but this just sounds cruel to us!

Next month, we the Philippine Statistical System will be very busy. Under the stewardship of the NSCB, the statistical community will celebrate the 21st National Statistics Month (NSM), the 11th National Convention on Statistics (NCS), the 3rd Global Forum on Gender Statistics, and the 1st World Statistics Day. The opening ceremonies of the NSM and the NCS will be held on 4 October at the EDSA Shangri-la Hotel in Mandaluyong City. Visit our website at http://www.nscb.gov.ph and join us in the NCS!

Reactions and views are welcome through email to the author at ra.virola@nscb.gov.ph

________________

¹ Secretary General of the National Statistical Coordination Board (NSCB) and Chairman of the Statistical Research and Training Center (SRTC). He holds a Ph. D. in Statistics from the University of Michigan in Ann Arbor, U.S.A. and has taught mathematics and statistics at the University of the Philippines. He is also a past president of the Philippine Statistical Association. This article was co-written by Gerald Junne L. Clarino and Priscille Villanueva, Statistical Coordination Officers I of the NSCB. The authors thank Lina V. Castro, Jessamyn O. Encarnacion, Cynthia S. Regalado, Noel S. Nepomuceno, Ma. Libertie Masculino, Albert A. Garcia, and Jeffrey Enrado for the assistance in the preparation of the article. The views expressed in the article are those of the authors and do not necessarily reflect those of the NSCB.

² http://weforum.org/en/events/AnnualMeetingoftheChampions2010/index.htm

³ We are grateful to Executive Director Ma. Presentacion R. Montesa and the BLGF for sharing the SIE data with users thru the BLGF website at www.blgf.gov.ph .

⁴ As of June 30, 2010, we have 17 regions, 80 provinces, 138 cities, 1,496 municipalities, and 42,025 barangays per the Philippine Standard Geographic Code being maintained by the NSCB.

⁵ The IRA is a function of land area and population count.

Table 1. Top 10 Cities in the Philippines on Income and Expenditures, 2007-2008

A. Total Income

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Quezon City	8,626,430,670	1	NCR	Quezon City	9,491,291,250	1
NCR	Makati City	8,099,098,349	2	NCR	Makati City	8,470,972,094	2
NCR	Manila City	7,554,674,303	3	NCR	Manila City	7,427,699,505	3
NCR	Pasig City	4,039,636,990	4	NCR	Pasig City	4,477,578,756	4
Region XI	Davao City	3,079,261,140	5	NCR	Parañaque City	3,379,229,907	5
NCR	Parañaque City	2,947,762,982	6	Region XI	Davao City	3,259,471,449	6
NCR	Caloocan City	2,486,067,120	7	Region VII	Cebu City	2,844,212,870	7
Region VII	Cebu City	2,262,406,767	8	NCR	Muntinlupa City	2,779,789,738	8
NCR	Pasay City	2,186,068,830	9	NCR	Caloocan City	2,707,405,740	9
NCR	Mandaluyong City	2,057,690,091	10	NCR	Pasay City	2,267,913,791	10

B. Total Income Per Capita

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Makati City	15,374	1	NCR	Makati City	15,863	1
Region IV-A	Tagaytay City	10,070	2	Region IV-A	Tagaytay City	8,689	2
Region III	Olongapo City	7,181	3	NCR	Pasig City	7,825	3
NCR	Pasig City	7,157	4	Region III	Olongapo City	7,157	4
NCR	Mandaluyong City	6,612	5	NCR	San Juan City	6,852	5
NCR	Parañaque City	5,864	6	NCR	Parañaque City	6,631	6
Region IV-A	Trece Martires City	5,709	7	NCR	Muntinlupa City	6,469	7
Region III	Palayan City	5,657	8	NCR	Mandaluyong City	6,288	8
NCR	Pasay City	5,512	9	NCR	Pasay City	5,640	9
Region IV-B	Puerto Princesa City	5,484	10	Region IV-A	Sta. Rosa City	5,634	10

C. Total Income from Local Sources

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Makati City	7,490,012,517	1	NCR	Makati City	7,795,538,870	1
NCR	Quezon City	6,597,449,300	2	NCR	Quezon City	7,184,931,210	2
NCR	Manila City	6,054,042,038	3	NCR	Manila City	5,989,913,870	3
NCR	Pasig City	3,527,475,454	4	NCR	Pasig City	3,908,490,681	4
NCR	Pasay City	1,693,186,830	5	NCR	Parañaque City	2,931,336,468	5
NCR	Parañaque City	1,642,766,487	6	Region VII	Cebu City	2,029,623,711	6
NCR	Mandaluyong City	1,506,614,571	7	NCR	Pasay City	1,833,520,330	7
Region VII	Cebu City	1,482,572,470	8	NCR	Caloocan City	1,609,252,826	8
NCR	Caloocan City	1,458,980,321	9	NCR	Mandaluyong City	1,588,742,088	9
NCR	Muntinlupa City	1,273,230,994	10	NCR	Muntinlupa City	1,517,193,059	10

D. Total Per Capita Income from Local Sources

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Makati City	14,218	1	NCR	Makati City	14,598	1
NCR	Pasig City	6,250	2	NCR	Pasig City	6,831	2
Region IV-A	Tagaytay City	6,075	3	Region IV-A	Tagaytay City	6,032	3
Region III	Olongapo City	5,148	4	NCR	Parañaque City	5,752	4
NCR	Mandaluyong City	4,841	5	NCR	San Juan City	5,420	5
NCR	Pasay City	4,269	6	NCR	Mandaluyong City	5,036	6
NCR	Manila City	3,426	7	Region III	Olongapo City	4,635	7
NCR	Parañaque City	3,268	8	NCR	Pasay City	4,560	8
Region IV-A	Sta. Rosa City	3,253	9	NCR	Muntinlupa City	3,531	9
NCR	Muntinlupa City	3,004	10	Region IV-A	Sta. Rosa City	3,477	10

E. Total Tax Revenue

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Makati City	6,721,052,087	1	NCR	Makati City	7,025,172,362	1
NCR	Quezon City	5,575,955,240	2	NCR	Quezon City	5,942,358,290	2
NCR	Manila City	4,301,687,239	3	NCR	Manila City	4,215,285,552	3
NCR	Pasig City	2,948,265,907	4	NCR	Pasig City	3,217,727,055	4
NCR	Pasay City	1,509,213,830	5	NCR	Parañaque City	1,579,193,917	5
NCR	Parañaque City	1,504,093,833	6	NCR	Pasay City	1,532,777,101	6
NCR	Mandaluyong City	1,286,573,806	7	NCR	Mandaluyong City	1,429,249,716	7
NCR	Caloocan City	1,082,350,383	8	NCR	Caloocan City	1,222,746,668	8
Region VII	Cebu City	1,022,106,601	9	NCR	Muntinlupa City	1,169,804,242	9
Region XI	Davao City	1,009,860,661	10	Region XI	Davao City	1,084,260,220	10

F. Total Tax Revenue Per Capita

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Makati City	12,758	1	NCR	Makati City	13,156	1
NCR	Pasig City	5,224	2	NCR	Pasig City	5,623	2
NCR	Mandaluyong City	4,134	3	NCR	San Juan City	4,747	3
NCR	Pasay City	3,805	4	NCR	Mandaluyong City	4,530	4
Region IV-A	Tagaytay City	3,764	5	NCR	Pasay City	3,812	5
NCR	Parañaque City	2,992	6	Region IV-A	Tagaytay City	3,708	6
Region IV-A	Sta. Rosa City	2,906	7	Region IV-A	Sta. Rosa City	3,104	7
Region IV-A	Batangas City	2,496	8	NCR	Parañaque City	3,099	8
NCR	Manila City	2,435	9	NCR	Muntinlupa City	2,722	9
NCR	Quezon City	2,295	10	Region IV-A	Batangas City	2,549	10

G. Receipts from Economic Enterprises

Region	City	2007	Rank	Region	City	2008	Rank
Region III	Olongapo City	954,131,237	1	Region III	Olongapo City	843,359,496	1
NCR	Makati City	201,081,490	2	NCR	Makati City	176,460,058	2
NCR	Muntinlupa City	195,908,042	3	NCR	Muntinlupa City	172,149,936	3
Region I	Urdaneta City	178,589,217	4	NCR	Marikina City	171,603,180	4
NCR	Quezon City	172,034,460	5	Region I	Urdaneta City	153,836,742	5
NCR	Pasig City	152,756,738	6	NCR	Manila City	133,643,488	6
NCR	Manila City	146,324,867	7	NCR	Pasig City	131,633,341	7
Region IV-A	Tagaytay City	112,865,798	8	NCR	Pasay City	127,385,149	8
Region X	Cagayan de Oro City	100,492,181	9	NCR	Tagig City	114,376,130	9
NCR	Tagig City	99,927,300	10	Region XI	Tagum City	92,610,582	10

H. Per Capita Receipts from Economic Enterprises

Region	City	2007	Rank	Region	City	2008	Rank
Region III	Olongapo City	4,355	1	Region III	Olongapo City	3,789	1
Region IV-A	Tagaytay City	1,929	2	Region IV-A	Tagaytay City	1,500	2
Region I	Urdaneta City	1,365	3	Region I	Urdaneta City	1,151	3
Region I	Vigan City	474	4	Region I	Vigan City	500	4
NCR	Muntinlupa City	462	5	Region VI	San Carlos (Negros Occ.) City	475	5
Region IV-A	Tanauan City	417	6	Region XI	Tagum City	455	6
Region VI	San Carlos (Negros Occ.) City	411	7	Region IV-A	Tanauan City	454	7
NCR	Makati City	382	8	NCR	Muntinlupa City	401	8
Region I	Laoag City	337	9	NCR	Marikina City	387	9
NCR	Mandaluyong City	309	10	NCR	Makati City	330	10

I. Internal Revenue Allotment

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Quezon City	1,869,248,860	1	NCR	Quezon City	2,110,374,730	1
Region XI	Davao City	1,822,020,162	2	Region XI	Davao City	1,903,826,981	2
NCR	Manila City	1,442,640,375	3	NCR	Manila City	1,381,065,291	3
Region IX	Zamboanga City	1,057,315,768	4	Region IX	Zamboanga City	1,156,803,751	4
NCR	Caloocan City	1,025,421,392	5	NCR	Caloocan City	1,090,397,557	5
Region IV-B	Puerto Princesa City	955,521,828	6	Region IV-B	Puerto Princesa City	975,180,459	6
Region VII	Cebu City	771,776,425	7	Region VII	Cebu City	800,898,299	7
Region X	Cagayan de Oro City	586,682,065	8	Region IV-A	Antipolo City	664,887,524	8
Region X	Iligan City	573,204,732	9	Region XII	General Santos City	662,652,046	9
Region XII	General Santos City	572,420,947	10	Region X	Cagayan de Oro City	652,717,365	10

J. Internal Revenue Allotment Per Capita

Region	City	2007	Rank	Region	City	2008	Rank
Region III	Palayan City	4,807	1	Region IV-B	Puerto Princesa City	4,700	1
Region IV-B	Puerto Princesa City	4,742	2	Region II	Santiago City	4,681	2
Region II	Santiago City	4,495	3	Region III	Palayan City	4,367	3
Region VI	Sipalay City	3,586	4	CARAGA	Tandag City	4,306	4
Region VII	Canlaon City	3,437	5	CAR	Tabuk City	3,983	5
Region VII	Bayawan City	3,399	6	Region VIII	Borongan City	3,920	6
Region IX	Dapitan City	3,395	7	CARAGA	Cabadbaran City	3,665	7
Region X	Malaybalay City	3,390	8	Region X	Malaybalay City	3,533	8
Region X	Tangub City	3,199	9	Region VI	Sipalay City	3,513	9
Region X	Oroquieta City	3,139	10	Region X	El Salvador City	3,458	10

K. Loans and Borrowings

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Parañaque City	888,157,920	1	NCR	Muntinlupa City	737,447,336	1
Region VII	Mandaue City	258,000,000	2	Region X	Cagayan de Oro City	500,000,000	2
Region X	Malaybalay City	241,440,000	3	Region III	Olongapo City	144,438,228	3
NCR	Malabon City	231,749,306	4	Region VII	Mandaue City	141,577,577	4
NCR	Mandaluyong City	187,798,203	5	Region III	Tarlac City	134,433,379	5
NCR	Pasay City	135,777,000	6	NCR	Makati City	132,804,446	6
Region VI	Cadiz City	120,599,890	7	Region X	Malaybalay City	110,000,000	7
Region III	Tarlac City	105,161,775	8	Region VI	Sagay City	89,248,256	8
Region X	Cagayan de Oro City	94,049,670	9	NCR	Malabon City	83,785,546	9
Region III	Olongapo City	93,773,497	10	Region III	Meycauayan City	69,251,000	10

L. Per Capita Loans and Borrowings

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Parañaque City	1,767	1	NCR	Muntinlupa City	1,716	1
Region X	Malaybalay City	1,651	2	Region X	Cagayan de Oro City	888	2
Region IV-A	Trece Martires City	1,314	3	Region X	Malaybalay City	735	3
Region III	Munoz City	1,061	4	ARMM	Lamitan City	686	4
Region VII	Mandaue City	843	5	Region III	Olongapo City	649	5
Region II	Cauayan City	761	6	Region III	Palayan City	588	6
Region VI	Cadiz City	736	7	Region VI	Sagay City	584	7
Region III	Palayan City	706	8	Region IX	Dapitan City	496	8
NCR	Malabon City	612	9	Region X	Ozamis City	495	9
NCR	Mandaluyong City	603	10	Region VII	Mandaue City	452	10

M. Total Expenditure

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Quezon City	6,525,015,270	1	NCR	Quezon City	6,717,718,630	1
NCR	Manila City	6,370,577,398	2	NCR	Makati City	6,476,307,465	2
NCR	Makati City	5,625,207,872	3	NCR	Manila City	5,656,872,813	3
NCR	Pasig City	3,638,529,188	4	Region XI	Davao City	3,244,907,585	4
Region XI	Davao City	3,263,147,256	5	NCR	Pasig City	3,052,443,458	5
NCR	Caloocan City	2,413,817,366	6	NCR	Caloocan City	2,662,647,442	6
NCR	Pasay City	2,054,262,000	7	NCR	Parañaque City	2,395,633,556	7
NCR	Parañaque City	2,031,004,932	8	Region VII	Cebu City	2,172,865,476	8
NCR	Mandaluyong City	1,898,553,725	9	NCR	Pasay City	2,113,136,322	9
NCR	Muntinlupa City	1,796,585,582	10	NCR	Muntinlupa City	2,071,601,946	10

N. Total Expenditure Per Capita

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Makati City	10,678	1	NCR	Makati City	12,128	1
Region IV-A	Tagaytay City	9,757	2	Region IV-A	Tagaytay City	7,354	2
Region III	Olongapo City	7,150	3	Region III	Olongapo City	7,049	3
NCR	Pasig City	6,447	4	NCR	San Juan City	6,400	4
NCR	Mandaluyong City	6,101	5	NCR	Mandaluyong City	5,977	5
Region IV-B	Puerto Princesa City	6,021	6	Region IV-B	Puerto Princesa City	5,699	6
NCR	Pasay City	5,180	7	NCR	Pasig City	5,335	7
Region III	Palayan City	5,132	8	NCR	Pasay City	5,255	8
Region IV-A	Calamba City	5,098	9	Region IV-A	Sta. Rosa City	5,001	9
Region IV-A	Trece Martires City	5,058	10	NCR	Muntinlupa City	4,821	10

O. Expenditure on Education, Culture & Sports/Manpower Development

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Makati City	1,454,177,641	1	NCR	Makati City	1,429,553,982	1
NCR	Quezon City	989,625,040	2	NCR	Manila City	1,109,551,667	2
NCR	Manila City	920,638,541	3	NCR	Quezon City	687,648,360	3
NCR	Pasig City	504,173,215	4	NCR	Pasig City	594,931,433	4
NCR	Parañaque City	348,648,068	5	NCR	Pasay City	318,376,098	5
NCR	Pasay City	332,015,000	6	NCR	Valenzuela City	313,995,918	6
NCR	Caloocan City	266,446,468	7	NCR	Parañaque City	306,843,634	7
NCR	Valenzuela City	254,104,951	8	NCR	Mandaluyong City	240,378,187	8
NCR	Mandaluyong City	238,770,470	9	Region IV-A	Calamba City	237,201,551	9
NCR	Tagig City	233,801,770	10	NCR	Las Piñas City	227,472,780	10

P. Per Capita Expenditure on Education, Culture & Sports/Manpower Development

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Makati City	2,760	1	NCR	Makati City	2,677	1
Region IV-A	Tagaytay City	1,013	2	Region IV-A	Tagaytay City	1,374	2
NCR	Pasig City	893	3	NCR	Pasig City	1,040	3
Region I	Urdaneta City	888	4	Region I	Urdaneta City	916	4
NCR	Pasay City	837	5	NCR	San Juan City	828	5
NCR	Mandaluyong City	767	6	NCR	Pasay City	792	6
Region IV-A	Batangas City	761	7	NCR	Mandaluyong City	762	7
NCR	Parañaque City	694	8	Region IV-A	Calamba City	712	8
Region IV-A	Calamba City	665	9	NCR	Manila City	619	9
NCR	Manila City	521	10	Region IV-A	Batangas City	606	10

Q. Expenditure on Health, Nutrition & Population Control

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Manila City	770,189,442	1	NCR	Manila City	859,940,593	1
NCR	Makati City	601,083,071	2	NCR	Makati City	761,184,832	2
NCR	Quezon City	374,539,590	3	NCR	Quezon City	471,110,410	3
NCR	Pasig City	373,388,796	4	NCR	Pasig City	338,485,215	4
NCR	Mandaluyong City	222,112,336	5	NCR	Mandaluyong City	260,084,458	5
NCR	Pasay City	210,203,000	6	Region VII	Cebu City	216,730,183	6
Region VII	Cebu City	201,051,066	7	NCR	Parañaque City	201,482,401	7
NCR	Parañaque City	141,754,051	8	NCR	Las Piñas City	186,655,730	8
NCR	Las Piñas City	137,178,510	9	NCR	Pasay City	176,003,235	9
Region XI	Davao City	127,688,035	10	Region XI	Davao City	153,779,827	10

R. Per Capita Expenditure on Health, Nutrition & Population Control

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Makati City	1,141	1	NCR	Makati City	1,425	1
NCR	Mandaluyong City	714	2	NCR	Mandaluyong City	824	2
NCR	Pasig City	662	3	NCR	Pasig City	592	3
NCR	Pasay City	530	4	NCR	Manila City	480	4
NCR	Manila City	436	5	NCR	Pasay City	438	5
Region IV-A	Batangas City	390	6	NCR	Parañaque City	395	6
Region VI	Bago City	353	7	Region IV-A	Batangas City	393	7
Region III	Angeles City	337	8	Region VI	Bago City	374	8
Region III	Cabanatuan City	335	9	Region III	Cabanatuan City	369	9
Region III	Palayan City	305	10	NCR	Las Piñas City	348	10

S. Expenditure on Education, Culture & Sports/Manpower Development and Health, Nutrition, & Population Control combined

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Makati City	2,055,260,711	1	NCR	Makati City	2,190,738,814	1
NCR	Manila City	1,690,827,983	2	NCR	Manila City	1,969,492,260	2
NCR	Quezon City	1,364,164,630	3	NCR	Quezon City	1,158,758,770	3
NCR	Pasig City	877,562,011	4	NCR	Pasig City	933,416,648	4
NCR	Pasay City	542,218,000	5	NCR	Parañaque City	508,326,035	5
NCR	Parañaque City	490,402,119	6	NCR	Mandaluyong City	500,462,645	6
NCR	Mandaluyong City	460,882,806	7	NCR	Pasay City	494,379,333	7
NCR	Caloocan City	375,410,781	8	NCR	Las Piñas City	414,128,510	8
Region XI	Davao City	332,382,475	9	NCR	Valenzuela City	406,161,084	9
Region IV-A	Batangas City	328,798,547	10	Region XI	Davao City	347,820,095	10

T. Per Capita Expenditure on Education, Culture & Sports/Manpower Development and Health, Nutrition, & Population Control combined

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Makati City	3,901	1	NCR	Makati City	4,103	1
NCR	Pasig City	1,555	2	Region IV-A	Tagaytay City	1,685	2
NCR	Mandaluyong City	1,481	3	NCR	Pasig City	1,631	3
NCR	Pasay City	1,367	4	NCR	Mandaluyong City	1,586	4
Region IV-A	Tagaytay City	1,155	5	NCR	Pasay City	1,229	5
Region IV-A	Batangas City	1,151	6	NCR	Manila City	1,100	6
NCR	Parañaque City	976	7	NCR	San Juan City	1,085	7
NCR	Manila City	957	8	Region IV-A	Batangas City	999	8
Region I	Urdaneta City	956	9	NCR	Parañaque City	998	9
Region IV-A	Calamba City	783	10	Region I	Urdaneta City	994	10

U. Expenditure on Economic Services

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Manila City	1,061,391,736	1	NCR	Makati City	1,601,893,796	1
NCR	Pasig City	931,263,170	2	NCR	Manila City	939,886,770	2
Region III	Olongapo City	877,063,601	3	Region III	Olongapo City	798,615,124	3
NCR	Muntinlupa City	762,059,245	4	NCR	Parañaque City	483,033,812	4
NCR	Makati City	677,942,151	5	NCR	Caloocan City	481,513,271	5
NCR	Marikina City	358,044,180	6	NCR	Muntinlupa City	471,875,218	6
Region VII	Mandaue City	326,850,594	7	NCR	Marikina City	374,707,190	7
NCR	Caloocan City	322,196,589	8	Region XI	Davao City	366,229,562	8
Region XI	Davao City	313,292,617	9	NCR	Mandaluyong City	247,564,522	9
NCR	Parañaque City	300,785,646	10	NCR	Pasig City	243,852,717	10

V. Per Capita Expenditure on Economic Services

Region	City	2007	Rank	Region	City	2008	Rank
Region III	Olongapo City	4,003	1	Region III	Olongapo City	3,588	1
NCR	Muntinlupa City	1,798	2	NCR	Makati City	3,000	2
NCR	Pasig City	1,650	3	NCR	San Juan City	1,349	3
NCR	Makati City	1,287	4	Region VI	San Carlos (Negros Occ.) City	1,261	4
Region III	Palayan City	1,253	5	Region X	El Salvador City	1,195	5
Region IV-A	Tagaytay City	1,124	6	NCR	Muntinlupa City	1,098	6
Region I	Vigan City	1,124	7	Region X	Oroquieta City	1,092	7
Region VII	Mandaue City	1,068	8	Region I	Urdaneta City	1,039	8
Region X	Oroquieta City	1,017	9	Region III	Palayan City	984	9
Region I	Urdaneta City	989	10	NCR	Parañaque City	948	10

W. Total Savings

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Makati City	2,473,890,477	1	NCR	Quezon City	2,773,572,620	1
NCR	Quezon City	2,101,415,400	2	NCR	Makati City	1,994,664,629	2
NCR	Manila City	1,184,096,905	3	NCR	Manila City	1,770,826,692	3
NCR	Parañaque City	916,758,050	4	NCR	Pasig City	1,425,135,298	4
Region IX	Zamboanga City	812,982,219	5	NCR	Parañaque City	983,596,351	5
Region VII	Cebu City	503,517,755	6	NCR	Tagig City	767,801,990	6
NCR	Valenzuela City	489,856,383	7	NCR	Muntinlupa City	708,187,792	7
Region X	Malaybalay City	401,444,105	8	Region IX	Zamboanga City	678,325,303	8
NCR	Pasig City	401,107,802	9	Region VII	Cebu City	671,347,394	9
CAR	Baguio City	376,250,417	10	Region VII	Mandaue City	437,283,436	10

X. Total Per Capita Savings

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Makati City	4,696	1	NCR	Makati City	3,735	1
Region X	Malaybalay City	2,746	2	NCR	Pasig City	2,491	2
NCR	Parañaque City	1,824	3	Region I	Batac City	2,004	3
Region XII	Kidapawan City	1,685	4	NCR	Parañaque City	1,930	4
Region VII	Tanjay City	1,506	5	NCR	Muntinlupa City	1,648	5
Region VII	Tagbilaran City	1,398	6	Region VIII	Ormoc City	1,507	6
Region I	Laoag City	1,338	7	Region IV-A	Tayabas City	1,504	7
Region V	Ligao City *	1,309	8	CARAGA	Bayugan City	1,487	8
CAR	Baguio City	1,268	9	NCR	Tagig City	1,450	9
Region VI	Kabankalan City	1,259	10	Region VII	Guihulngan City	1,407	10

Source of data: 2007-2008 Statement of Income and Expenditures
of LGUs published by the Bureau of Local Government Finance (BLGF).

Table 2. Top 10 Cities in the Philippines on Shares of Income/ Expenditure to Total Income, 2007-2008

A. Ratio of Total Income from Local Sources to Total Income

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Makati City	0.9248	1	NCR	Makati City	0.9203	1
NCR	Pasig City	0.8732	2	NCR	Pasig City	0.8729	2
NCR	Manila City	0.8014	3	NCR	Parañaque City	0.8675	3
NCR	Muntinlupa City	0.7910	4	NCR	Pasay City	0.8085	4
NCR	Pasay City	0.7745	5	NCR	Manila City	0.8064	5
NCR	Quezon City	0.7648	6	NCR	Mandaluyong City	0.8008	6
NCR	Mandaluyong City	0.7322	7	NCR	San Juan City	0.7910	7
Region III	Olongapo City	0.7168	8	NCR	Quezon City	0.7570	8
NCR	Marikina City	0.7111	9	NCR	Marikina City	0.7390	9
Region IV-A	Batangas City	0.7051	10	Region VII	Cebu City	0.7136	10

B. Ratio of Total Tax Revenue to Total Income

Region	City	2007	Rank	Region	City	2008	Rank
NCR	Makati City	0.8299	1	NCR	Makati City	0.8293	1
NCR	Pasig City	0.7298	2	NCR	Mandaluyong City	0.7204	2
NCR	Pasay City	0.6904	3	NCR	Pasig City	0.7186	3
NCR	Quezon City	0.6464	4	NCR	San Juan City	0.6928	4
NCR	Mandaluyong City	0.6253	5	NCR	Pasay City	0.6759	5
Region IV-A	Batangas City	0.6184	6	NCR	Quezon City	0.6261	6
NCR	Valenzuela City	0.6017	7	NCR	Valenzuela City	0.5932	7
NCR	Muntinlupa City	0.5971	8	Region IV-A	Batangas City	0.5882	8
Region IV-A	Sta. Rosa City	0.5884	9	NCR	Manila City	0.5675	9
NCR	Manila City	0.5694	10	Region IV-A	Sta. Rosa City	0.5509	10

C. Ratio of Receipts From Economic Enterprises to Total Income

Region	City	2007	Rank	Region	City	2008	Rank
Region III	Olongapo City	0.6064	1	Region III	Olongapo City	0.5294	1
Region I	Urdaneta City	0.3664	2	Region I	Urdaneta City	0.3252	2
Region IV-A	Tagaytay City	0.1916	3	Region IV-A	Tagaytay City	0.1727	3
Region VI	San Carlos (Negros Occ.) City	0.1288	4	Region XI	Tagum City	0.1528	4
Region IV-A	Tanauan City	0.1277	5	Region VI	San Carlos (Negros Occ.) City	0.1453	5
Region I	Vigan City	0.1254	6	Region I	Vigan City	0.1285	6
NCR	Muntinlupa City	0.1217	7	Region VII	Danao City	0.1238	7
Region VII	Danao City	0.1139	8	Region IV-A	Tanauan City	0.1127	8
Region I	Laoag City	0.1093	9	NCR	Marikina City	0.1104	9
Region XI	Tagum City	0.1038	10	Region VII	Toledo City	0.0999	10

D. Ratio of Internal Revenue Allotment to Total Income

Region	City	2007	Rank	Region	City	2008	Rank
Region VI	Himamaylan City	0.951	1	Region VII	Guihulngan City	0.963	1
Region VII	Bayawan City	0.939	2	Region VI	Sipalay City	0.952	2
Region IX	Isabela City	0.926	3	CARAGA	Bayugan City	0.946	3
Region VI	Sipalay City	0.921	4	Region VI	Himamaylan City	0.943	4
Region VII	Tanjay City	0.904	5	CAR	Tabuk City	0.942	5
Region XI	Island Garden City of Samal	0.902	6	Region VIII	Baybay City	0.937	6
Region VIII	Calbayog City	0.897	7	Region VII	Canlaon City	0.932	7
Region X	Tangub City	0.895	8	Region VIII	Borongan City	0.927	8
Region VII	Canlaon City	0.893	9	Region IX	Isabela City	0.924	9
Region X	Oroquieta City	0.885	10	CARAGA	Cabadbaran City	0.920	10

E. Ratio of Loans and Borrowings to Total Income

Region	City	2007	Rank	Region	City	2008	Rank
Region X	Malaybalay City	0.3054	1	NCR	Muntinlupa City	0.2653	1
NCR	Parañaque City	0.3013	2	Region X	Cagayan de Oro City	0.2605	2
Region III	Munoz City	0.2661	3	Region VI	Sagay City	0.1825	3
NCR	Malabon City	0.2585	4	Region III	Tarlac City	0.1784	4
Region VII	Mandaue City	0.2553	5	ARMM	Lamitan City	0.1666	5
Region IV-A	Trece Martires City	0.2302	6	Region IV-A	Cavite City	0.1618	6
Region VI	Cadiz City	0.2263	7	Region X	Malaybalay City	0.1560	7
Region II	Cauayan City	0.1996	8	Region VII	Mandaue City	0.1469	8
Region XII	Kidapawan City	0.1551	9	Region X	Ozamis City	0.1452	9
Region III	Tarlac City	0.1498	10	Region IX	Dapitan City	0.1214	10

F. Ratio of Expenditure on Education, Culture & Sports/Manpower Development to Total Income

Region	City	2007	Rank	Region	City	2008	Rank
Region I	Urdaneta City	0.2383	1	Region I	Urdaneta City	0.2586	1
Region IV-A	Batangas City	0.1886	2	Region III	Cabanatuan City	0.1892	2
Region IV-A	Calamba City	0.1872	3	NCR	Valenzuela City	0.1830	3
NCR	Makati City	0.1795	4	Region IV-A	Calamba City	0.1772	4
NCR	Valenzuela City	0.1583	5	NCR	Las Piñas City	0.1698	5
NCR	Pasay City	0.1519	6	NCR	Makati City	0.1688	6
Region III	San Jose del Monte City	0.1484	7	Region IV-A	Tagaytay City	0.1581	7
Region III	Meycauayan City	0.1476	8	NCR	Manila City	0.1494	8
NCR	Marikina City	0.1448	9	Region VI	La Carlota City	0.1420	9
NCR	Tagig City	0.1395	10	NCR	Pasay City	0.1404	10

G. Ratio of Expenditure on Health, Nutrition & Population Control to Total Income

Region	City	2007	Rank	Region	City	2008	Rank
Region III	Cabanatuan City	0.1486	1	Region III	Cabanatuan City	0.1541	1
Region III	Angeles City	0.1471	2	Region VI	Bago City	0.1401	2
Region VI	Bago City	0.1379	3	NCR	Las Piñas City	0.1394	3
Region III	San Jose del Monte City	0.1203	4	NCR	Mandaluyong City	0.1311	4
Region XII	General Santos City	0.1158	5	Region XII	General Santos City	0.1308	5
NCR	Mandaluyong City	0.1079	6	Region III	Angeles City	0.1170	6
NCR	Las Piñas City	0.1079	7	Region III	San Jose del Monte City	0.1164	7
NCR	Manila City	0.1019	8	NCR	Manila City	0.1158	8
CARAGA	Butuan City	0.0999	9	Region V	Sorsogon City	0.1079	9
Region VI	Roxas City *	0.0988	10	Region XI	Island Garden City of Samal	0.1051	10

H. Ratio of Expenditure on Education, Culture & Sports/Manpower Development and Health, Nutrition,
& Population Control combined to Total Income

Region	City	2007	Rank	Region	City	2008	Rank
Region IV-A	Batangas City	0.2852	1	Region III	Cabanatuan City	0.3433	1
Region III	Angeles City	0.2717	2	NCR	Las Piñas City	0.3092	2
Region III	San Jose del Monte City	0.2687	3	Region I	Urdaneta City	0.2809	3
Region I	Urdaneta City	0.2565	4	NCR	Manila City	0.2652	4
NCR	Makati City	0.2538	5	NCR	Makati City	0.2586	5
NCR	Pasay City	0.2480	6	NCR	Mandaluyong City	0.2523	6
Region III	Cabanatuan City	0.2357	7	NCR	Valenzuela City	0.2367	7
Region VI	Bago City	0.2266	8	Region IV-A	Batangas City	0.2305	8
NCR	Mandaluyong City	0.2240	9	Region IV-A	Calamba City	0.2203	9
NCR	Manila City	0.2238	10	NCR	Pasay City	0.2180	10

I. Ratio of Expenditure on Economic Services to Total Income

Region	City	2007	Rank	Region	City	2008	Rank
Region III	Olongapo City	0.5574	1	Region III	Olongapo City	0.5013	1
NCR	Muntinlupa City	0.4734	2	Region VI	San Carlos (Negros Occ.) City	0.3854	2
Region XI	Panabo City	0.3410	3	Region XI	Panabo City	0.3316	3
Region VII	Mandaue City	0.3234	4	Region X	El Salvador City	0.3033	4
Region I	Vigan City	0.2972	5	Region I	Urdaneta City	0.2936	5
Region VII	Danao City	0.2957	6	Region X	Oroquieta City	0.2896	6
Region X	Oroquieta City	0.2867	7	Region VII	Danao City	0.2842	7
Region V	Masbate City	0.2745	8	Region VI	Silay City	0.2833	8
Region I	Urdaneta City	0.2653	9	Region V	Masbate City	0.2762	9
ARMM	Marawi City *	0.2586	10	CARAGA	Butuan City	0.2703	10

J. Savings Rate

Region	City	2007	Rank	Region	City	2008	Rank
Region IX	Zamboanga City	56	1	Region V	Ligao City *	54	1
Region V	Ligao City *	54	2	Region VII	Guihulngan City	48	2
Region X	Malaybalay City	51	3	Region IV-A	Tayabas City	47	3
Region XII	Kidapawan City	47	4	Region I	Batac City	47	4
Region VII	Tanjay City	47	5	Region VII	Mandaue City	45	5
Region I	Laoag City	43	6	Region VI	Kabankalan City	44	6
Region VI	Kabankalan City	43	7	Region IX	Zamboanga City	43	7
Region VII	Tagbilaran City	41	8	Region VI	Himamaylan City	43	8
Region IX	Pagadian City	41	9	CARAGA	Bayugan City	42	9
CAR	Baguio City	40	10	Region IX	Pagadian City	40	10

Source of data: 2007-2008 Statement of Income and Expenditures
of LGUs published by the Bureau of Local Government Finance (BLGF)

Posted: 13 September 2010