years, financial reports for the years in operation and proof of previous
implementation of similar projects;
3. Disclosure of other related business, if any;
4. Work and Financial Plan (WFP) and sources and details of proponent’s equity
participation in the project;
5. List and/or photographs of similar projects previously completed, if any,
indicating the source of funds for implementation; and
6. Sworn affidavit of the secretary of the NGO/PO that none of its incorporators,
organizers, directors or officers is an agent of or related by consanguinity or
affinity up to the fourth civil degree to the official of the agency authorized to
process and/or approve proposed Memorandum of Agreement (MOA), and
release funds.
45. These documents are necessary to ensure transparency, accountability, and the effective
utilization of public funds in the implementation of projects by NGOs/POs.
46. Section 4.5 of the Circular provides the procedures for the availment, release, and
utilization of funds. Section 4.5.1 of the said COA Circular strictly mandates that it is the
government organization (GO) which will identify the priority projects under its Work
and Financial Plan, which may be implemented by the NGO/PO, their purpose/s,
specifications and intended beneficiaries as well as the time frame within the projects are
to be undertaken. To ensure transparency, the foregoing information shall be published
in newspapers, agency websites, bulletin boards, and the like, at least three months prior
to the target date of commencement of the identified projects. Moreover, Section 4.5.2
states that for each project proposal, the GO shall accredit the NGO/PO project partners
through the Bids and Awards Committed (BAC) or a committee created for the purpose,
which shall formulate the selection criteria.
47. In relation thereto, the CCO submitted a list of accredited Civil Society Organizations
accredited by the Sangguniang Panlungsod (SP) for CYs 2022 to 2025. However, out of
29 grantees of cash assistance in CY 2024, only six were accredited by the SP.
48. Upon inquiry with the personnel from the CCO, they said that they only asked for the
certificate of residency for small group organizations as they are still starting to build
their credit standing. Eventually, the small groups will be merged together and apply for
accreditation.
49. It is emphasized that COA Circular No. 2007-001 dated October 25, 2007, was issued to
provide for the rules and procedures in the grant and utilization of funds to NGOs/POs
and to establish necessary controls, including promoting transparency and accountability,
and in monitoring projects funded out of funds granted to these organizations. Hence, it
is imperative that the guidelines and established controls are followed in the release of
funds to NGOs/POs, following the provisions of the aforementioned Circular, as these
funds will maintain their status as public funds.
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