Zambales LGUs clinch DOF awards for local source revenues

By HENRY EMPEÑO | November 6, 2025

IBA, Zambales — The Zambales provincial government, along with three local government units (LGUs) in the province, gained recognition from the Department of Finance (DOF) on Wednesday for outstanding performance in generating local source revenues (LSR), indicating less reliance on allocations from the national government.

Zambales was named Top 8 among the 82 provinces in the country for mustering a 32.50 percent ratio of locally sourced revenue to total current operating income (TCOI). The neighboring province of Bataan topped this category this year.

Gov. Hermogenes Ebdane Jr. received the award for Zambales from the Bureau of Local Government Finance (BLGF-DOF) during a recognition program held at the SMX Convention Center Aura in Taguig City on November 5.

Gov. Hermogenes Ebdane Jr. (3rd right) receives the award from BLGF officials, along with (L-R) San Marcelino Mayor Elvis Soria, San Felipe Mayor Hart Jeresano, and Masinloc Mayor Hazel Lim.

Meanwhile, three Zambales LGUs hosting huge investments in energy and tourism projects also made it to the list of top performers in locally sourced income.

San Felipe, which hosts about 400 resorts at its popular Liwliwa beach area, was Top 3 in year-on-year LSR growth rate of 182.05 percent.

Mayor Hart Jeresano receives the award for San Felipe. (Photo: San Felipe As One)

Masinloc town, which hosts a 1,019-megawatt coal-fired thermal plant, was Top 5 in terms of the ratio of LSR to TCOI, and Top 10 in LSR for 2024 among the municipalities in the country.

Mayor Hazel Lim with the two awards for Masinloc LGU. (Photo from Mayor Lim’s fb)

San Marcelino, which hosts ACEN’s 500-hectare SanMar Solar power plant, reputedly one of the biggest in the country, was Top 7 in year-on-year LSR growth with 132 percent.

Mayor Elvis Soria receives the award for San Marcelino LGU. (Photo: San Marcelino PIO)

The BLGF ranked top-performing cities, municipalities and provinces based on local source revenues (LSR); ratio of LSR to total current operating income (TCOI); year-on-year growth in LSR; and total current operating expenditures (TCOE) per capita for the fiscal year 2023 to 2024.

The LSR, according to the BLGF, is composed of tax revenues such as real property tax, business tax, and other taxes, and non-tax revenues that include regulatory fees, service/user charges, receipts from economic enterprise, and other receipts.

In 2022, Zambales held the Number 2 slot for year-on-year LSR growth. In 2023, it was Top 5 in terms of ratio of LSR to TCOI with 32.74 percent, and Top 6 for year-on-year LSR record with a growth percentage of 56.89. 

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