11.22 While “SAGAR” may be an acronym, it appears to be derived from the
governor’s surname, which may create the perception that the program is
personal rather than officially representing the province. In DILG Legal
Opinion No. 40 s. 2015 dated October 1, 2015, issued in their response to a
query from the former Provincial Administrator regarding the similarity
between the former governor’s surname and a provincial government program,
the DILG stated that “signboards, equipment, facilities, and other publicity
materials relating to PPAs should only bear the prescribed features or
elements of the PPAs and should not in any way contain elements
associated, related, pertaining or that could be mistaken for the top
leadership of the project proponent or implementing agency, unit or
office.” (Emphasis ours)
11.23 We recommended and Management agreed to submit a justification for the
employment of Force Multipliers and the creation and maintenance of
these Task Forces, as well as detailed description of their specific duties,
functions and expected outputs.
11.24 We also recommended and Management agreed that henceforth, the
specific duties, functions, and expected outputs be incorporated in the
individual contracts of services and that these personnel be required to
submit monthly accomplishment reports aligned with the respective duties,
functions and expected outputs to establish the necessity of their services.
11.25 Furthermore, we reiterated our recommendation and Management agreed
to discontinue the use of any government official’s name in government
programs and desist from charging to government funds any expenses
related to programs that include the initials or surname of any government
personality.
Failure to Secure Separate Sanggunian Authorization for Lump Sum Appropriations
12. Appropriations amounting to ₱11,500,000.00 from the 20% Development Fund
(DF) for an Electrification Program in various barangays, described in generic
terms, were utilized to procure service wires for distribution to barangays at a cost
of ₱11,495,167.80, without securing the required separate Sanggunian
authorization under Section 22(c) of RA No. 7160.
12.1 Section 22(c) of RA No. 7160 states that, unless otherwise provided in the Code,
no contract may be entered into by the local chief executive on behalf of the
local government unit without prior authorization from the concerned
sanggunian.
12.2 Further, Article 454(d) of the IRR of RA No. 7160 partly provides that Article
391 of the IRR mandates each LGU to appropriate their share of proceeds from
the development and utilization of national wealth to fund local development
and livelihood projects. Disbursements from such special accounts under the
General Fund shall proceed from the itemized appropriations in the budget
of the LGU, rather than lumpsum amounts. These itemized appropriations
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