THE Cebu Provincial Government has ordered the creation of multiple trust funds to ensure the continuity of essential programs amid the upcoming leadership transition, including one for Suroy Suroy Sugbo.
Outgoing Gov. Gwendolyn Garcia issued Memorandum 36-2025, directing Provincial Treasurer Roy Salubre to establish the funds. The order, Creation and Establishment of Trust Funds for Various Programs of the Province of Cebu, aims to secure funding for longstanding provincial initiatives.
Garcia’s move came after the announcement of Gov.-elect Pamela Baricuatro to discontinue the outgoing governor’s flagship tourism programs Suroy Suroy Sugbo and Pasigarbo sa Sugbo. Baricuatro cited high costs, logistical challenges and significant concerns over public welfare as the primary reasons for her decision.
Baricuatro will succeed Garcia on June 30 after defeating the latter in the midterm elections last May 12.
Garcia’s memorandum is based on Section 309(b) of Republic Act (RA) 7160, or the Local Government Code of 1991, and follows existing budget appropriations, ordinances and Commission on Audit (COA) rules, according to the governor.
According to COA Circular 92-382, trust funds consist of private or public monies received by a local government unit as trustee, agent or administrator. Such funds must be used exclusively for their intended purposes.
Among the programs to be supported by the newly established trust funds are the following:
Suroy Suroy Sugbo, a flagship tourism program that was institutionalized through a 2012 ordinance.
Sugbo Segurado and Sugbo Negosyo. Both were launched as health insurance and livelihood assistance programs under separate measures passed in 2024.
Sugbo Kahanas, launched in 2021, provides skills training in fields such as pastry making, welding and massage therapy. The program’s first run produced over 4,300 graduates.
Sugbo Patubig involves waterworks improvements in Carmen and Moalboal, funded under a P1.38 billion supplemental budget in 2019.
[]Sugbo Kuryente in Malapascua was authorized in 2025 through an ordinance allowing the collection of electricity fees to support power generation.
Sugbo Semento enables the Capitol to purchase cement in bulk from manufacturers, while Sugbo Sentro — formerly the Larsian Food Park — is now a provincial food hub.
Tourism-related activities like canyoneering in Badian have been regulated under a 2024 ordinance. Other river adventures are managed under existing environmental rules.
The directive also establishes trust funds for the Cebu Provincial Government Lot Sales Settlement Account, the Mactan-Cebu Bridge Management Board and projects funded by the 20 percent Development Fund. It further includes the Development and Livelihood Fund and the Reforestation, Watershed Management, Health and/or Environment Enhancement Fund, in line with RA 7638, or the Department of Energy Act.
Memorandum 36-2025 supersedes any prior directives inconsistent with its provisions.
Review
However, the legal basis for the trust funds will be reviewed by the transition team of Baricuatro. Team head Edmund Lao said in a phone interview Tuesday, June 17, that they will still verify whether there are existing ordinances authorizing the creation of such funds.
“We need to gather additional information to determine if there are ordinances authorizing trust funds,” Lao said in a mix of Cebuano and English.
He said trust funds must be backed by local legislation if funded through provincial resources. Without enabling ordinances, the new administration may revoke the memorandum.
“If there is authority in the form of ordinances, then the creation is proper. But if there are none, then the governor can revoke the memorandum,” Lao said in a mix of Cebuano and English.
He added that the referenced funds may include unobligated balances under the General Fund, which would require realignment procedures and proper approvals.
Lao said the transition team will prioritize the matter during the turnover of records on or after June 30. / CDF