7.12. The foregoing condition showed a significant deficiency in project planning and
implementation. Management’s oversight in conducting adequate, detailed
engineering and right-of-way validation prior to the finalization of the POW and
its lack of proper monitoring and evaluation during project implementation directly
led to the execution of the project in an unauthorized location. Moreover, the
absence of any documented reprogramming, realignment, or supplemental
appropriation for the revised location renders the expenditure of public funds
irregular and unauthorized.
7.13. We recommended that Management ensure compliance with detailed
engineering requirements under the IRR of RA No. 9184 by conducting
thorough investigations, including site validation and verification of right-of-
way availability, prior to preparing and approving the Program of Work and
before initiating the bidding and award process for infrastructure projects.
7.14. We further recommended and the Municipal Planning and Development
Coordinator agreed to strengthen monitoring and evaluation efforts to ensure
that all development projects are implemented in accordance with the
approved plans, specifications, and designated locations.
7.15. The Municipal Budget Officer clarified that her main role is to certify the existence
of an approved and available appropriation. She confirmed that there was an
approved ordinance for the project and that the documents she received were
compliant, prompting her to approve the Obligation Request. She explained that
she relied on certifications from other offices and does not have direct access to
on-site reports or any technical decisions related to the project. She also mentioned
that her office was not informed of any operational changes regarding the project’s
progress, as the former Municipal Engineer made these.
7.16. The Municipal Engineer explained that the project was implemented by the
previous Municipal Engineer and that, despite negotiations by the Punong
Barangay with the landowners, they could not obtain the required document for the
road right-of-way within the project timeline. Thus, to avoid delays and ensure the
project’s completion, an alternative location was selected after careful evaluation
of accessibility and community impact. He also submitted a final as-built plan of
the project for consideration. Management believes that the chosen alternative
location effectively addresses the project objectives while adhering to best
practices.
7.17. The Auditor wants to highlight that the above deficiency could have been avoided
if Management had carried out proper, detailed engineering work, along with
adequate monitoring and evaluation of project implementation. Had they truly
adhered to best practices, the project would have been properly implemented and
free of any adverse audit findings.
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