6.5. On March 12 – 14, 2024, the Municipality conducted a three-day Capacity Building,
Planning, and Budgeting Seminar Workshop for its CY 2025 Municipal and
Barangay Gender and Development (GAD) Plan in Baguio City. The seminar
workshop was attended by 44 participants, including LGU personnel, the presidents
of various federations, and personnel from DILG, PNP, and DepEd. The
disbursement vouchers on the cash advances granted and the corresponding
liquidation reports submitted by the Municipality in relation to the said activity
showed the following:
Particulars Per Cash Per Liquidation
Advances Report
Travel Allowance (DTE) ₱ 523,600.00 ₱ 264,120.00
Plane Tickets 397,468.00 282,420.00
Transportation Expense (van, tricycle, bus) 160,157.00 121,467.52
Venue 0.00 90,000.00
Total ₱ 1,081,225.00 ₱ 758,007.52*
*Based on 30 liquidation reports submitted out of the 44 DVs for cash advances granted
6.6. Based on the initial liquidation reports submitted by 30 out of the 44 participants, it
was noted that each participant paid ₱3,000.00 for the function room of the venue.
6.7. A Letter of Authority dated February 16, 2024, from the DILG Regional Director,
Region VII, states that pursuant to Item 3.2. of the DILG-DBM JMC No.2 dated 23
September 2016, study tours or “lakbay aral” activities are strongly discouraged,
unless the subject matter is shown that:
“a. It is part of the LGU’s CapDev program which was formulated based
on an assessment of actual capacities;
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d. It cannot be addressed by a more economical mode of CapDev
intervention that can be undertaken within the territorial
jurisdiction of the LGU, such as but not limited to inviting the
resource persons to the LGU;” Emphasis ours
6.8. Review of the post activity report prepared by the Municipal Local Government
Operations Officer (MLGOO) revealed that the speakers for the three-day sessions
were all officials from the Municipality, except for the last one-hour session of day
3, which was the City Social Welfare and Development Officer (CSWDO) from
Baguio City.
6.9. We respectfully requested a copy of the Capacity Development Plan from the
Municipal Planning and Development Coordinator (MPDC). However, to date, the
document has yet to be submitted.
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