1. The Local Government Unit of  Tuao, Cagayan  through TOBACCO EXCISE TAX FY 2016-2017  intends to  apply the sum of  Php 18,863,600.00  being the Approved Budget for the Contract (ABC) to   payments under  the contract for CONCRETING OF FARM TO MARKET ROAD BULAGAO, TUAO, CAGAYAN located at Bulagao, Tuao, Cagayan. Bids received in excess of the ABC shall be automatically rejected at bid opening.