optimum efficiency in providing basic facilities and services to the constituents, as
mandated under Section 17 of the Republic Act No. 7160.
9.1 Section 17 of Republic Act No. 7160 (Local Government Code of 1991) mandates
Local Government Units (LGUs) to strive for self-reliance, continue exercising
their vested powers and functions, and perform other necessary, appropriate, or
incidental duties to ensure the efficient and effective delivery of basic services and
facilities.
9.2 Consistent therewith, Section 287 of the same Code requires each LGU to
appropriate no less than 20 percent of its internal revenue allotment for
development projects. This is to ensure that funds are earmarked for projects
intended to uplift the standard of living of its constituents. Thus, aside from
appropriation, the Code wants to ensure that the allocated percentage is maximized
in terms of the implementation of developmental projects in each LGU.
9.3 In addition, Section 322 of the Code provides that the balances of the continuing
appropriations shall be reviewed as part of the annual budget preparation and, if
warranted, shall be reverted upon the recommendation of the local chief executive.
9.4 For CY 2024, the Municipality programmed to implement 62 PPAs totaling
₱262,369,831.66, as summarized below. Details are shown in Appendix 1.
Project Status Amount
Completed 24,134,307.00
Ongoing 238,235,524.66
Total 262,369,831.66
9.5 It is important to note that although the implementation of 62 projects had already
begun in 2024, only 20 of the total programmed PPAs, or 32.26 percent were
completed as of December 31, 2024. Moreover, most of the ongoing projects,
including those that have been completed, were part of the programmed projects
during the years 2019 to 2023 and were funded under the continuing appropriations
of the 20 percent DF. In the current year’s appropriation, no projects were
implemented.
9.6 Further examination of the Report on the Utilization of the 20 percent DF as of
December 31, 2024, revealed that the reasons for the delay include the
unavailability of heavy equipment, lack of manpower, and non-prioritization of
development projects, among others.
9.7 Had the feasibility of implementing all the projects programmed under the 20
percent DF been evaluated during the planning stage, taking into account factors
such as the necessity of the project, among others, the Municipality could have
been more efficient and effective in providing its constituents with the mandated
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