- The Local Government Unit of Tuao, Cagayan through 20% Development Fund - 2025 intends to apply the sum of Php 8,000,000.00 being the Approved Budget for the Contract (ABC) to payments under the contract for CONCRETING OF ROADS AT PUBLIC CEMETERY located at Cato-Bulagao Tuao, Cagayan. Bids received in excess of the ABC shall be automatically rejected at bid opening.