I would suggest to back-read before giving any comments.
But to help you out, here is an article of just 2015's approved budget titled "Cebu City’s 2015 budget bigger than Makati, Manila outlay":
Cebu City’s 2015 budget bigger than Makati, Manila outlay | Cebu Daily News
You can also find details like Php 300M allocated for CCMC.
Once the budget is passed it is left to the designated departments to utilize the funds for it's "intended" purpose.
Wonder what happened to the Php 300M? The problem is that we don't know.