Yes, because the LDF comes from the NTA. As mandated in Section 287 of RA No. 7160, each LGU shall appropriate in its annual budget, no less than twenty percent (20%) of its annual NTA to LDF which shall only be used on development projects. To promote greater autonomy, transparency, and accountability, the said development fund shall be utilized in accordance with DBM-Department of Finance (DOF)-Department of the Interior and Local Government (DILG) Joint Memorandum Circular (JMC) No. 1 dated November 4, 2020 The said JMC sets the general policies and guidelines to be observed by the LGUs in identifying and implementing development projects, including the prescription of the prohibited expenditure items.