Rule XVI of the IRR to promote transparency, efficiency, and economy in
government spending.
11.11. The BAC Chairperson stated that they opted to undertake the procurement of
medicines and medical supplies through SVP and Shopping in the early part of the
year due to urgent needs and the implementation of various health-related
programs. He added that later on, they consolidated all medicine and medical
supply requirements and carried out the procurement through public bidding.
11.12. The Auditor would like to note that the post-audit revealed that the procurement of
medicines and medical supplies through SVP and Shopping was not limited to the
early part of the year. In fact, records showed that procurements using the same
modality were also made in June, July, August, and September.
GAD Plan and Budget and Accomplishment Report
12. The GAD Plan and Budget (GPB) and GAD Accomplishment Report (AR) were not
submitted to the PPDO, DILG Provincial Office, and the concerned Audit Team
within the prescribed period, for the alignment the Municipality’s GAD PPAs with
the Province’s priorities and for review and endorsement, respectively, contrary to
Section 4.0 of the PCW, DILG, DBM and NEDA JMC No. 2016-01 dated January
12, 2016 and COA Circular No. 2014-001 dated March 18, 2014, thus, gender
responsiveness of the programs and activities was not assured.
12.1. The Philippine Commission on Women (PCW), Department of the Interior and Local
Government (DILG), Department of Budget and Management (DBM) and National
Economic and Development Authority (NEDA) Joint Memorandum Circular (JMC)
No. 2016-01 dated January 12, 2016 was issued to amend parts of PCW-DILG-
DBM-NEDA JMC No. 2013-01 to clarify the process of costing, allocation and
attribution of the GAD budget, as well as the duties and functions of the DILG as the
lead agency in the review, endorsement and monitoring of submission of GPB and
GAD AR of Local Government Units (LGUs).
12.2. Section 4.0 of the JMC partly states, thus:
“Section 4.1.C.5 (Schedule to be observed in GAD Planning and
Budgeting) are hereby amended to read as follows:
C.5 Schedule to be Observed in GAD Planning and Budgeting
1) January (a year before budget year) - The Local chief
Executive (LCE) shall issue directive (i.e., memo or executive
order) to all LGU department/offices for the preparation of
their annual GPB and annual GAD AR (e.g., LGU FY 2017
GPB and FY 2015 GAD AR).
54
