and maintenance of their respective waterworks system. For CY 2024, 51 job
order workers were assigned in 19 barangays while 49 were assigned at the office
to do tasks, such as, meter reading, encoding, record keeping, mainteance and
repairs and other works as assigned by the officer in charge.
6.8 The assignment of job order workers to monitor and maintain the waterworks
system of the barangays is not necessary for the barangay has its own budget.
Therefore, the need for additional job order workers would typically arise only in
the case of specific short-term demands that go beyond the capacity of the
barangay. Moreover, the excessive job order workers assigned at the waterworks
office might result in the duplication of tasks.
6.9 In light of the current situation, it is essential for the LGU to undertake a
comprehensive review of the operations of the WWS to evaluate the necessity of
assigning job order workers in the different barangays to monitor and maintain
its WWS. This review should be systematic and in-depth, focusing on
determining inefficiencies, mismanagement, and areas for improvement. The
LGU could then take the necessary measures to address these issues with the
ultimate goal of eliminating or significantly reducing the losses.
6.10 Comprehensive review includes the conduct semi-annual review and general
examination of the financial performance, review of operational costs, and
compare accomplishments against established perfomance standards, among
others.
6.11 Budget accountability is essentially accounting for the performance of the LEE
in terms of revenue/income generation and resource utilization for the delivery
of goods and services. It encompasses the recording and reporting of estimated
and actual revenue/income and expenditures as well as monitoring and evaluation
of the LEE performance vis-à-vis prescribed standard/policies and planned
targets. It is the evaluation of the LEE performance in the execution of its annual
and supplemental operating budgets.
6.12 Cognizant of the importance of Waterworks System Operation in local
development, its financial self-reliance is a principal indicator of its sustainability
and financial stability. A well-planned and efficiently run LEE can contribute to
good local governance. When inefficiencies, mismanagement, or persistent
losses occur, they risk undermining the core objectives for which the LEE was
created. Instead of fulfilling its intended purpose—whether that be providing
essential services, fostering local economic growth, or improving community
welfare—the LEE could inadvertently become a drain on resources, hindering
progress and negating the very reason for its existence. This misalignment with
its original mission could result in missed opportunities which may potentially
expose the LGU to sustainability issues and sound financial management on the
operation of the facility.
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