In 2014, policies have been developed that set in m otion the national im plem entation of clim ate change expenditure tagging (CCET) at the local level. In June 2015, the DBM issued Local Budget Memorandum 70, which requires LGUs to identify, tag, and prioritize their respective climate change PAPs in their annual investing program (AIP). In July 2015, the three oversight agencies—DBM, CCC, and the DILG, issued a revised Joint Memorandum Circular (JMC 2015-01), providing updated guidelines for tagging climate change expenditures in the Local Budget. Starting in FY 2016, it requires provinces, cities, and municipalities to: (i) (ii) Efforts were m ade throughout FY 2016 to m ainstream and institutionalize CCET based on the lessons from the FY 2015 experience. The main activities carried out for FY2016 aimed to: • Build the capacity of government to mainstream CCET at the local level, • Develop tools to strengthen the quality of tagging at the LGUs’ pre-budget preparation stage, • Facilitate efficient submission and consolidation of CC-Tagged AIPs, and • Get buy-In and mobilize commitment of LGUs and ROs of agencies. identify, prioritize, and tag climate change PAPs in their AIPs, by all departments and offices; and take stock of climate change PAPs, and track and report climate change expenditures of LGUs. In addition to capturing the extent to which clim ate change adaptation and m itigation is taking place at the local level, tagging and tracking local clim ate expenditures enables LGUs to strengthen their decision-m aking and im prove their accountability for their constituents. By generating baseline information on local climate expenditures and continuing to evaluate them over time, LGUs can better develop and make adjustments to programs and activities over time in order to respond to the impacts of climate change.   31