- The Local Government Unit of Tuao, Cagayan through 20% DEVELOPMENT FUND intends to apply the sum of Php 4,300,000.00 being the Approved Budget for the Contract (ABC) to payments under the contract for PURCHASE & DELIVERY OF 1 UNIT BRAND NEW TRACTOR HEAD HIGH ROOF 10W 430HP 40TONS. Bids received in excess of the ABC shall be automatically rejected at bid opening.