- The Local Government Unit of Tuao, Cagayan through TOBACCO EXCISE TAX FY 2016-2017 intends to apply the sum of Php 29,954,841.00 being the Approved Budget for the Contract (ABC) to payments under the contract for CONCRETING OF FARM TO MARKET ROAD IN BARANGAY CATO-BULAGAO located at Cato-Bulagao, Tuao, Cagayan. Bids received in excess of the ABC shall be automatically rejected at bid opening.