File photo of departing Cebu governor ‘Gwen’ Garcia.
CEBU CITY, Cebu — Eleven days before she steps down from office, exiting Cebur governor Gwendolyn ‘Gwen’ Garcia has ordered the creation of trust funds for several provincial government programs, including her flagship tourism campaign Suroy Suroy Sugbo through Memorandum No. 36-2025.
Under the said memorandum, Garcia directed provincial treasurer Roy Salubre to establish dedicated trust funds for at least 15 Capitol programs, including those that incoming governor Pamela Baricuatro has publicly declared she plans to scrap, such as the Suroy Suroy Sugbo.
The directive, titled ‘Creation and Establishment of Trust Funds for Various Programs of the Province of Cebu’, invokes Section 309(b) of the Local Government Code of 1991 that follows rules under Commission on Audit (CoA) Circular 92-382 which allow local government units to earmark funds exclusively for specific purposes.
But governor-elect Baricuatro condemned the move as “abuse of fiscal power,” saying that the memo issued by Garcia is “a last-minute attempt to manipulate the provincial budget through the creation of trust funds.”
“I am deeply disappointed and appalled by the recent actions of the outgoing governor, as evidenced by Memorandum No. 36-2025—just weeks before her departure,” Baricuatro pointed out.
“(This) is not only a blatant disregard for the principles of good governance and democratic transition but also an outright violation of legal and ethical standards,” she added in a post in social media.
The incoming governor described Garcia’s move “(as an) act of sabotage (that) undermines the trust placed . . . by the people of Cebu and threatens the fiscal integrity of (the) province.”
“It is an abuse of power designed to hinder the incoming administration’s ability to serve effectively. Such actions are a stark reminder of the need for vigilance against political maneuvers that seek to entrench influence beyond one’s term,” she stressed.
Baricuatro, who soundly defeated Garcia in the May 2025 midterm elections, earlier announced that she would discontinue Suroy Suroy Sugbo and Pasigarbo sa Sugbo, citing high operational costs, logistical burdens and the need to reallocate funds toward basic services.
She warned that the trust fund mechanism could restrict her administration’s ability to redirect resources where they would mostly be needed.
“We will review, assess, and, if necessary, revoke any illegal or questionable provisions of this memorandum. We will pursue all legal remedies to ensure that the rule of law prevails and that the province’s resources are used transparently and for the benefit of all Cebuanos,” she enthused.
Aside from Suroy Suroy Sugbo. The trust funds ordered by Garcia cover a wide range of programs, including Sugbo Negosyo and Sugbo Segurado that were launched last year to support micro-entrepreneurship and health insurance; Sugbo Kahanas, a 2021 skills training initiative; Sugbo Patubig, for waterworks upgrades in Carmen and Moalboal; Sugbo Kuryente, an energy program in Malapascua approved in 2025; Sugbo Semento, for Capitol’s bulk cement purchases; and Sugbo Sentro, the renamed Larsian food park, turned provincial food hub.
Garcia’s memo also sets up trust funds for the Mactan-Cebu Bridge Management Board, the Capitol Lot Sales Settlement Account, the 20 percent Development Fund, and the Reforestation and Watershed Management Fund under the Department of Energy Act.
It further provides for tourism activities, such as regulated canyoneering in Badian and other river-based adventures, legislated through various ordinances, while stating that any prior orders inconsistent with the new directive are automatically superseded.