Meta PixelAnnual Audit Report 2024 — City of Bayawan — Page 64

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19.2 Section 4.0 hereof defined unnecessary expenditure as those that could not pass the
     test of prudence or diligence of a good father of a family, thereby denoting non-
     responsiveness to the exigencies of the service. An expenditure that is not essential
     or that which can be dispensed with without loss or damage to property is
     considered unnecessary. Among these transactions is the hiring of consultants
     whose functions are redundant to the respective functions of concerned officials,
     for example, the hiring of a procurement consultant, financial consultant, or media
     consultant, as enumerated in Annex C of the same Circular.

19.3 In CY 2024, the City Government of Bayawan engaged the services of consultants
     specializing in Disaster Risk Reduction and Transportation and Traffic
     Management. The City hired one consultant in each area, incurring a total of
     ₱320,000.00. Our review and evaluation of their respective Terms of Reference
     (TOR) revealed that the scope of work and responsibilities assigned to these
     consultants significantly overlapped with the existing duties and functions of
     designated city officials, specifically the Local Disaster Risk Reduction and
     Management Officer (LDRRMO) and the City Transportation and Traffic
     Management Officer (CTTMO).

19.4 For instance, the responsibilities assigned to the LDRRM consultant include:

    19.4.1 Facilitate in generating projects and programs towards disaster risk
           reduction and climate change adaptation;

    19.4.2 Integrate the disaster risk reduction and climate change adaptation into local
           land-use plan;

    19.4.3 Present and lecture on natural and geological hazards;

    19.4.4 Prepare information materials pertaining to natural and geohazards for
           dissemination to the public and schools; and

    19.4.5 Train personnel in Geographic Information System, damage and loss
           assessments, digital database build-up, and technical report writing.

19.5 A review of the progress reports of the LDRRM consultant revealed that the
     consultant discussed the Minglanilla Reclamation Project, a large-scale techno-
     business park hub located in Minglanilla, Cebu, designed to integrate commercial,
     industrial, civic, and recreational developments. Additionally, the report included
     information regarding the project's ownership/developer, which is entirely
     unrelated to the jurisdiction and concerns of Bayawan City. The inclusion of such
     discussions in the consultant’s report indicates a misalignment of focus and raises
     concerns regarding the relevance and appropriateness of the consultancy services


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