(TWG) shall review and consolidate the inputs submitted by
the LGU departments/offices for the preparation of the LGU
GPB and GAD AR.
3) March - The consolidated GPBs, together with the GAD ARs,
shall be submitted to the City/Municipal Planning
Development office (C/MPDO) in the case of barangays; and
to the Provincial Planning Development office (PPDO) in the
case of component cities and municipalities to ensure the
alignment of the GAD PPAs of the concerned LGU to the
priorities of the LGU exercising jurisdiction over it.
Afterwards, the GPBs shall be submitted not later than March
31 to the DILG City/Municipal Local Government Operations
Officer (C/MLGOOI) in the case of barangays, and the DILG
Provincial Office in the case of component cities and
municipalities for review and endorsement.”
14.3 During the audit of its GAD Programs, we observed that the Municipality submitted
its FY 2024 GPB to the Provincial Planning and Development Office (PPDO) and to
the DILG only on November 20, 2023, which is contrary to the aforecited regulations
that requires the GFPS TWG to submit the consolidated GPBs, along with the GAD
ARs, in March to the PPDO and not later than March 31, 2023 to the DILG
Provincial Office.
14.4 Since the Municipality did not submit the GPB to the PPDO within the designated
timeframe, the PPDO was unable to conduct a timely review of its FY 2024 GPB to
ensure that its GAD PPAs align with the priorities of the Provincial Government.
Additionally, the Municipality’s failure to submit the GPB to the DILG Provincial
Office also prevented a timely review and endorsement, making it impossible to
guarantee the gender-responsiveness of the PPAs in the GPB.
14.5 On the other hand, Section C.8 (5) of the PCW-DILG-DBM-NEDA JMC
No. 2013-01 states that the annual GAD AR must be accompanied by the following:
(1) a brief summary of the reported program or project; (2) copies of reported policy
issuances; (3) the results of HGDG tests; and (4) actions taken by the LGU on the
COA audit findings and recommendations.
14.6 It is worth mentioning that Item V of COA Circular No. 2014-001 dated March 18,
2014, requires the audited agency to submit a copy of the Annual GPB to the COA
Audit Team assigned to the agency within five working days from the receipt of the
approved plan from the PCW or their mother or central offices, as applicable. The
agency must also provide a copy of the corresponding Accomplishment Report to the
Audit Team within five working days from the end of January of the preceding year.
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