Every peso of the people’s budget, on one open ledger.

Gumaca, on the shore of Lamon Bay

Gumaca is a coastal municipality in the province of Quezon, on the western shore of Lamon Bay, within Region IV‑A (CALABARZON) and the province’s Fourth Legislative District.

One of the older settlements in Quezon, its parish — the Church of San Diego de Alcalá — dates to the Spanish colonial period and stands among the country’s recognized heritage churches, with a fortress-like stone façade and bell tower that anchor the town centre.

Across the province Gumaca is known for the Araña’t Baluarte Festival, held every May 15 for the feast of San Isidro Labrador, when bamboo arches strung with fruit, bread and native delicacies are raised over the streets for the community to reach. Fishing along Lamon Bay and coconut farming anchor the local economy.

Imagery on this page is illustrated; licensed photographs of Gumaca can be placed in the slideshow when the system is deployed.

The Enhanced Local Government Budget Monitoring System (ELGBMS) is the Municipality of Gumaca’s live record of how the approved budget is spent. It replaces the year’s tracking spreadsheets with one ledger that every authorized office reads from and the Office of the Municipal Budget Officer maintains.

The budget is loaded per line item — the annual appropriation plus each supplemental budget — organised by office and by object of expenditure (Personal Services, MOOE, Capital Outlay and the special-purpose funds). Department staff prepare Obligation Requests against the account they intend to charge; the Budget Office reviews each one, assigns its ObR number and records it. The moment an obligation is recorded, the fund balance and the utilization rate for that line, that office and the whole fund move with it.

Every figure on the internal screens is computed from those records, not keyed a second time, so the Dashboard, the Appropriations Register and the Status of Appropriations, Allotments and Obligations (SAAO) always agree and can be produced for any date. Access is limited to municipal personnel and is role-based — Budget Administrator, Budget Staff and Department Staff each see only what their work requires.

The General Fund and the Special Education Fund are kept on separate books: the SEF has its own Dashboard, Register, SAAO and Supplemental Budgets, and its Obligation Requests are raised by the Mayor’s Office. Nothing crosses between the two funds.