FY 2026 Budgetary Requirements

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In relation to the review of the FY 2026 Proposed Budget of the National Government, the National Housing Authority is hereby submitting the following documents:

1. Overview of the FY 2026 Budget 

1.1 Budgetary Thrusts and Priorities

1.2 Highlights and Salient Features of major items in the proposed FY 2026 budget.

1.3 Justification for any major change between the FY 2025 and FY 2026 budget

1.4 Project profile/brief description of existing projects – Locally Funded Projects (LFP) and Foreign-Assisted Projects (FAPs)

1.5 Project profile/brief description of new projects – Locally Funded Projects (LFP) and Foreign-Assisted Projects (FAPs)

1.6 List of Programs/ Activities/ Projects that will achieve the goals set forth the Philippine Development Plan (PDP) 2023 to 2028 

2. Comparative Financial Statements with justification for each change/variance in the budget

2.1 FY 2026 NEP vs. FY 2025 General Appropriations Act (GAA)

2.2 FY 2026 NEP vs. FY 2025 NEP

3. The FY 2026 Agency Budget Proposal as originally submitted to the DBM, including proposed special revisions and its justification, in the format provided.

4. Duly accomplished Budget Preparation Forms as prescribed under National Budget Memorandum (NBM) No. 153 dated 27 December 2024. The FY 2026 figures should FS conform with the budget reflected in the FY 2026 NEP submitted to Congress.

5. The FY 2024 Status of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB) as of the year ending December 31, 2024 and the FY 2025 Status of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB) as of the semester ending June 30, 2025 (FAR 1)

6. The FY 2024 Status of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures (SAAODBOE) as of the year ending December 31, 2024 and the FY 2025 Status of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures (SAAODBOE) as of the semester ending June 30, 2025 (FAR 1-A; FAR 1-B)

7. Physical and Financial Accomplishments for FY 2024 and 1st Semester of FY 2025, vis-a-vis targets for the same period

8. Comparative budget justification document for FY 2024 (Actual), FY 2025 (Estimates) and FY 2026 (Projected).

9. Comparative detailed breakdown of the following (2024 Actual, 2025 Estimate, 2026 Proposed):

9.1 Maintenance and Other Operating Expenses (MOOE)

• • • • • Travelling Expenses (Local and Foreign)

        • Supplies and Materials (classified by category: e.g.: accountable forms, agricultural and marine supplies, drugs and medicines, fuel, oil and lubricants, medical, dental and laboratory supplies, military, police and traffic supplies, non-accountable forms, office supplies, ICT supplies)

        • Utility Expenses (classified by category, e.g.: water, electricity, etc.)

        • Professional Expenses (classified by category, e.g.: legal, auditing consultancy, and other professional services)

        • Confidential and Intelligence Expenses

        • Financial Assistance/Subsidy (indicate beneficiaries)

        • Repairs and Maintenance of Public Infrastructures Assets, if applicable: road networks, flood control systems; sewer systems; water supply systems; power supply systems; communication networks; seaport systems; airport systems, parks, plazas, monuments; and other infrastructure assets

9.2 Capital Outlays (CO)

• Machinery and Equipment Outlay - breakdown of machinery, office equipment, ICT equipment, airport, equipment, construction and heavy equipment, disaster response and rescue equipment, military and police equipment, and other machinery and equipment, which were procured in 2024 and proposed to be procured in 2025 and 2026

• Furniture, Fixtures and Books Outlay - breakdown of furniture and fixtures and books purchased in 2024 and those to be purchased in FY 2025 and 2026

• Buildings and Other Structures Outlay - proposed construction and related improvements for FY 2025 and 2026 (indicate whether new, on-going or for completion) and those constructed in 2024

• Land and Land Improvements Outlay - detailed breakdown of construction/land improvements for FY 2025 and 2026 and those constructed/improved in FY 2024

• Other Capital Outlays (please indicate breakdown)

10. Regional allocation of the agency's budget for FY 2024, FY 2025 and FY 2026

11. Copy of MOA/Contract of New FAPs for implementation in FY 2026 and list of FAPs in the pipeline which may be negotiated in FY 2025

12. FY 2024 Annual Report

13. Complete set of the FY 2024 Commission on Audit (COA) Audit Report

14. Details of budgetary adjustments

15. Explanation and detailed breakdown of the "Unused Appropriations" for FY 2024 and FY 2025, per "Comparative Summary of Appropriations and Obligations" in the FY 2026 NEP, to wit:

• Unreleased Appropriations

• Unobligated Allotment

16. Financial and Narrative Report on the sources and utilization of income and special accounts, if any, for FY 2024 and as of June 30, 2025

17. Laws (R.A./E.O.) relating to the department/agency's programs/projects/activities which have not been implemented due to lack of government budgetary support (unfunded laws).

18. Consolidated comparative budget of the entire department/agency from all sources for FY 2024-2026.

19. Summary of Filled and Unfilled Plantilla positions as of 31 December 2024 and as of 30 June 2025, including contractual, casuals, and job orders and those in the overseas offices.

20. Summary of actual personnel complement as of 31 December 2024 and as of 30 June 2025, and the expected manpower complement for FY 2026.

21. Updated Directory of Officials and Personnel holding Key Positions.

22. Statement and Status of unutilized appropriations and savings reverted to the General Fund for FY 2021-2025

23. Details and status of unreleased appropriations/For Later Release/For Issuance of Special Allotment Release Order (SARO) under the GAA 2024 and GAA 2025, as of 30 June 2025

24. Program/Project Description of lump-sum appropriations for FY 2024-2026 - EHAP

25. List of Programs/Activities/Projects aligned with the Administration’s 8-Point Socioeconomic Agenda vis-à-vis the budget allocation outlined in the GAA 2024, GAA 2025, and NEP 2026. 

26. Time series of the actual obligations and disbursements per year from 1987- 2025. A separate report of the Actual Obligations and Disbursements as of June 30, 2025, and September 30, 2025.

27. Historical annual data for FY 2011-2024 and cumulative data as of 30 June 2025 of the following: Number and percentage of families provide secured tenure through different modalities.

28. Historical annual data for FY 2011-2024 and cumulative data as of 30 June 2025 of the following:

• Proportion of socialized and low-cost housing target and actual accomplishment vis-à-vis housing needs

• Amount of Socialized and low-cost housing assistance/financing provided, broken down by the type of assistance/financing provided

29. Latest report on the Task Force Bangon Marawi on the Marawi rehabilitation, recovery, and reconstruction

30. Masterplan report on the Pambansang Pabahay Para sa Pilipino Program, including the catch-up on the implementation:

• Accomplishment report for FY 2024 and FY 2025

• Projection of housing needs by 2032, after the implementation of 4PH

• Actual and projected interest subsidy requirement, including rental subsidy and other financial assistance or subsidy per year

• List of housing projects, number of housing units, unit cost, location, target completion date and other relevant data

31. Multiplier effect of housing construction and housing loan on the economy

32. Report on the implementation of Land Use and Zoning Guidelines for Socialized and Economic Housing in the Vicinity of Transit Stations

33. Report on the Balanced Housing Development Program, including the background, status of funds, inventory, and other relevant data covering FYs 2016-2025

34. Consolidated Budget and Financial Accountability Reports as of December 31, 2024 and June 30, 2025