8.3 In addition, Section 322 of the Code provides that the balances of the continuing
appropriations shall be reviewed as part of the annual budget preparation and, if
warranted, shall be reverted upon the recommendation of the local chief executive.
8.4 For CY 2024, the City programmed to implement 178 PPAs totaling
₱993,789,825.75, as summarized below. Details are shown in Appendix 1.
Project Status Appropriation Obligations
Completed ₱ 335,789,890.36 ₱ 323,788,236.15
For implementation 78,650,000.01 5,638,253.04
For termination 12,085,714.29 9,474,033.05
Ongoing 567,264,221.09 413,373,603.22
Total ₱ 993,789,825.75 ₱ 752,274,125.46
8.5 It is important to note that although implementation of 147 projects had already
begun in 2024, only 43 of the total 178 programmed PPAs, or 24.16 percent were
completed as of December 31, 2024. Moreover, most of the ongoing projects,
including those that have been completed, were part of the programmed projects
during the years 2018 to 2023 and were funded under the continuing appropriations
of the 20 percent DF. In the current year’s appropriation, only four projects worth
₱95,053,982.57 were implemented, and 11 projects from the CY 2024
appropriation amounting to ₱178,101,498.40 were started in April 2024 and are
still ongoing.
8.6 After verifying the status of all projects and corresponding supporting documents,
it became clear that most projects were still in the process of being implemented.
Specifically, out of 178 projects, 22 projects (12.36 percent) were still being
implemented or still in the bidding process. Additionally, nine projects are
recommended for termination by the City Engineer.
8.7 Further examination of the Report on the Utilization of the 20 percent DF as of
December 31, 2024, revealed that the reasons for the delay are the inaccessibility
of the project location, unavailability of heavy equipment, and incomplete delivery
of materials, among others. Also, the projects that were recommended for
termination pertain to projects programmed in CYs 2020-2022.
8.8 Had the feasibility of implementing all the projects programmed under the 20
percent DF been evaluated during the planning stage, taking into account factors
such as the accessibility of the project location, ROW considerations, and the
necessity of the project, among others, the City could have been more efficient and
effective in providing its constituents with the mandated basic facilities and
services. This would have resulted in the avoidance of the need for realignment of
certain projects during the year.
8.9 We recommended that the City Engineer, in coordination with the City
Planning and Development Coordinator, evaluate the feasibility and closely
monitor the implementation of the various PPAs in accordance with the
approved development plan as required under Section 476 (4) of RA No. 7160.
In addition, we recommended that Management consider all possible
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