Meta PixelAnnual Audit Report 2024 — Municipality of Jimalalud — Page 60

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Pakyaw Labors

8. 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 pertinent provisions of RA No.
   9184 and its 2016 Revised IRR, casting doubt on the legality of the disbursements.

   8.1. Appendix 1 of 2016 Revised Implementing Rules and Regulations (IRR) of RA No.
        9184 provides rules for the implementation of projects “by administration”. Sections
        3 and 4 thereof partly state the following:

         “3.1    Projects undertaken by Administration shall be included in the
                 approved Annual Procurement Plan (APP) of the procuring entity
                 concerned. If the original mode of procurement recommended in the
                 APP was Public Bidding but cannot be ultimately pursued, or the
                 project to be undertaken by administration has not been previously
                 included, the BAC, through a resolution shall justify and recommend
                 the change in the mode of procurement or the updating of the APP to
                 be approved by the Head of the Procuring Entity.

          4. 1   Pakyaw labor shall be drawn from the vicinity of the project, or
                 Pakyaw labor groups belong to various Barangay Associations
                 contiguous to the project site. Unskilled labor should be drawn from
                 the Barangay where the project is located; semi-skilled labor shall be
                 recruited within the municipality, preferably within the Barangay;
                 skilled labor shall be recruited within the province but preferably
                 within the Barangay/Municipality.

           4.2   The formation of Pakyaw Groups should actively involve the
                 Barangay leaders and the community. A Project Facilitator (PF) shall
                 be appointed by the implementing agency to assist in the organization
                 of the Pakyaw Groups and in the preparation of the Pakyaw Contracts.
                 The PF shall, for purposes of informing the community of the project
                 and of organizing pakyaw groups, shall convene community
                 meetings, with the assistance of the Barangay Chairperson/s. The PF
                 shall cause the registration of all unemployed or underemployed
                 members of the community who are interested to join Pakyaw groups
                 being formed for the project.

                 xxx




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