Calling it Productivity Enhancement Incentive (PEI), city hall executives and employees translated the cash bonanza by “enhancing” their take home pay this Christmas by as much as P100,000 each. This year's cash windfall was vastly different from last year's where city hall under then city mayor Dan Neri Lim made a cutback of P10,000 for each recipient to cover the bonuses for casuals. Under Mayor Yap's watch, casuals have their separate bonuses depending upon their length of service. This time and richer by P100,000, city hall workers were grateful to the generosity of the city coffers which was the recipient of a P42 million supplemental budget representing bonuses and payment which city officialdom termed as productivity enhancement incentive (PEI).

The full amount received was on top of the mandatory 13th-month pay in which the amount varies from employee to employee depending on their salary grade, all city hall workers have received P50,000 as bonus (cash gift) while those who just started working at City Hall in July 2013 were guaranteed to receive P35,000 cold cash. The financial windfall of City Hall officials and workers was assured through an ordinance passed on Monday's special session of the Sangguniang Panlungsod (SP) which was approved unanimously by members of the City Council. The enactment of the P42 million supplemental budget, the fourth passed since City Mayor Baba Yap assumed office, would also cover for the increase of daily wage of City Hall-paid casuals effective July 1, 2013.

The retroactive effect of the ordinance would mean that casuals hired starting July 2013 would be paid more handsomely this December in a lump-sum amount. Made integral parts of the passing of the ordinance were letter request from the City Mayor Yap requesting for the approval of the P42 million supplemental budget dated Dec. 10, 2013; supplemental budget preparation form no. 9 (certified statement of funding sources dated Dec. 5, 2013); and supplemental budget preparation form no. 10 (statement of supplemental appropriation in the amount of P42 million).

The P42 million budget was taken from the savings of the current year, according to Ordinance No. 17-13. The amount was also approved for release despite the absence of financial statement which was supposed to be turned over by the previous city administration led by ex-city mayor Dan Lim to the new city administration. City Administrator Edi Borja said he still does not fully know the true financial status of the city since the special audit requested by the new administration to the Commission on Audit (COA) has not been completed. “Perhaps we will be able to see the complete picture of the true financial standing of the city by first or second of January next year,” Bora said.

On the other hand, Borja said that consultants hired by the Office of the City Mayor were not excluded as recipients of the hefty bonuses. Also excluded from receiving bonuses were casuals. “Only regular employees have received bonuses, thirteenth-month pay, and Productivity Enhancement Incentive,” Borja said. Earlier in November, the Department of Budget and Management (DBM) had set a guideline for releasing of PEI. While the national cap of PEI is only P5,000, local government units (LGUs) such as the City of Tagbilaran can release PEI above the P5,000 cap, depending on the savings of the LGU. Meanwhile, the P42 million appropriation has been broken down into following allocations: Office of the City Mayor (P4.24 million); Office of the City Vice-Mayor (P0.563 million); City Council (P1.640 million); Office of the City Secretary (P0.855 million); Office of the City Administrator (P3.086 million);

City Human Resource Management Office (P0.350 million); OCPDC (P100,00); Office of the City Civil Registrar (P0.392 million); Office of the City General Service Officer (P1.46 million); Office of the City Budget Officer (P0.350 million); Office of the City Budget Officer (P0.350 million); Office of the City Accountant (P0.670 million); Office of the City Treasurer (P1.618 million); Office of the City Assessor (P0.640 million); Office of the City Legal (P100,000); Office of City Health (P2.2 million); Office of the City Social Welfare Office (P4.596 million); Office of the City Agriculture and Veterinarian (P.5 million); Office of the City Engineer (P8.8 million); Economic Enterprises (P4.699 million); and non-office expenditures amounting to around P5 million, including personal services and back-wages for former Association of Barangay Captains (ABC) President Faro Cabalit worth P0.505 million.