Meta PixelAnnual Audit Report 2024 — City of Bayawan — Page 53

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    Circular No. 2012-003 exceptions, as mentioned above, wherein media
    advertisement may be paid.

13.7 Furthermore, the television broadcasting program, “Ibayaw Bayawan,” serves as a
     platform to showcase the implementation of various projects and programs of the
     City, along with discussions on proposed plans and initiatives. While the program
     aims to inform the public about the LGU's undertakings, a review of the broadcast
     content revealed that City Councilors were frequently invited as guests to
     participate in these discussions.

13.8 The consistent inclusion of elected officials in the program creates an impression
     that it is being utilized not solely for public information but also as a means to
     establish political presence and personality. This raises concerns about the
     potential use of government resources for propaganda purposes, which may affect
     the program’s objectivity and adherence to the principles of neutrality and
     responsible governance in public communication.

13.9 While the City’s mission aims to improve the quality of life of Bayawanons by
     ensuring the provision of excellent public services and programs to constituents,
     investors, and visitors, thereby making Bayawan a competitive and livable city, it
     is important to note that covering festivals, charter day and Christmas celebrations,
     as well as the television broadcasting program featuring the implementation of city
     projects and programs, primarily serves an informational and promotional
     function.

13.10 Although these activities may help raise awareness of the City’s initiatives, they
      do not directly translate into economic growth or increased investment. Instead,
      they may be perceived as efforts to enhance public image rather than as strategic
      measures aimed at promoting trade and business.

13.11 Had Management been prudent enough in the exercise of its fiscal responsibility,
      funds could have been used to finance more meaningful projects and activities
      that would redound to the benefit of its constituents.

13.12 Thus, the use of public funds for publicity i.e., video coverage and broadcasting
      for festival documentation, does not directly contribute to the core functions of
      the City Government in delivering public services, as they do not align with
      government austerity measures and principles of financial prudence, resulting in
      irregular expenditures.

13.13 “Advertisements” was clearly defined in COA Circular No. 2024-005, dated
      March 14, 2024, and therefore, Management should observe prudence in all other
      expenditures outside its scope. In the same Circular, it also emphasized that
      austerity measures shall be observed in the use of government funds, which

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