appropriated ₱200,840.82 for EME in CY 2024. However, it was noted that no
charges were made to the EME account during the year.
10.7 In view of the foregoing, the costs incurred for the meals and venue rentals are
considered unnecessary. Additionally, the expenses could have been minimized
had the aforementioned meetings been conducted within the City Hall premises.
Potential cash savings could have been allocated towards delivering essential
public services and providing amenities for public welfare.
10.8 We recommended that meals and snacks served during regular and
administrative meetings of local officials and employees be charged to the
appropriations for EME and representation allowances of officials concerned.
10.9 We further recommended that Management refrain from conducting regular
and administrative meetings outside the City Hall to avoid additional and
unnecessary expenses.
10.10 Management explained that most meals and snacks served during administrative
meetings were provided due to the presence of important visitors and guests.
However, they agreed to charge some of the meals and snacks to the EME, up to
the limit of its budget. Management assured that they would be prudent in
conducting regular and administrative meetings outside City Hall.
Defects in the procurement process – ₱129,067,459.84
11. Defects in the procurement process for the construction of farm-to-market road
(FMR) projects and the purchase of vehicles, equipment, supplies, and materials
totaling ₱129,067,459.84, particularly in the observance of proper timelines and
compliance with the procurement procedures outlined under the Implementing
Rules and Regulations (IRR) of RA No. 9184 compromised the integrity of these
transactions, creating potential inefficiencies and additional costs to the
government.
11.1 The IRR of RA No. 9184, otherwise known as the “Government Procurement
Reform Act,” was promulgated to prescribe the necessary rules and regulations for
the modernization, standardization, and regulation of the procurement activities of
the Government of the Philippines. The IRR provides specific procedural timelines
and requires certain processes to be performed to promote integrity and
transparency in the conduct of procurement.
11.2 Post audit of various disbursements for the construction of FMR projects and the
procurement of vehicles, equipment, supplies, and materials totaling
₱129,067,459.84 (See Appendix 2 for details) showed the following deficiencies,
viz:
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