3. Management conducted a planning workshop for the preparation of its CY 2025 GAD Plan
and other GAD-related activities in Baguio City, spending a total amount of ₱758,007.52
for travel, airfare, and hotel function expenses, thus incurring significant expenses that
could have been reduced had the workshop been conducted within its territorial
jurisdiction, indicating extravagant expenditures.
We recommended that Management desist from conducting training, meetings, seminars,
workshops, or similar activities outside the geographical island and henceforth observe the
principle of prudent use of scarce financial resources of the government as prescribed in
DILG MC No. 2011-59 and COA Circular No. 2012-003.
We recommended that Management submit the remaining 14 liquidation reports and the
Capacity Development Plan for the Audit Team’s appropriate audit action.
4. Registration fees paid to the Philippine Councilor’s League (PCL) totaling ₱156,000.00
for the attendance of the Sangguniang Bayan (SB) members to the 1st Quarter Provincial
Assembly were issued with personalized non-VAT Official Receipts (OR) registered with
the Bureau of Internal Revenue (BIR), which may result to unaccounted collection and
possible loss of government funds.
We recommended that Management ensure that future payments to the PCL are properly
supported with a government official receipt AF No. 51 because they are considered a
government organization subject to compliance with existing rules and regulations.
5. Pakyaw labor contracts amounting to ₱956,839.50 engaged by the Municipality for its
infrastructure projects implemented “By Administration” under the 20% Development
Fund were not in accordance with the guidelines, casting doubt on the legality of the
disbursements.
We recommended that Management ensure strict compliance with the guidelines and
provisions of R.A. No. 9184 and its Revised IRR in implementing infrastructure projects
by the administration and submit the following:
a. The updated APP approved by the Municipal Mayor and the BAC resolution justifying
any changes in the original mode of procurement or the omission of the infrastructure
projects undertaken by the administration from the APP;
b. A clearer copy of the laborers’ identification cards;
c. The name of the Project Facilitator per project and the related documents that would
prove his/her appointment as such, duly approved by the Municipal Mayor; and
d. Relevant documents for the formation of the Pakyaw Group showing that the barangay
leaders and the community were actively involved.
iv
