shall be for specific development projects or activities included in the local
development plan and/or public investment program, which are
formulated and prioritized by the Local Development Council and
approved by the concerned sanggunian. (Emphasis ours)
12.3 On October 27, 2023, the Sangguniang Panlalawigan issued Resolution No.
1109, enacting Appropriation Ordinance No. 27, series of 2023, which
appropriated, among other amounts, ₱11,500,000.00 for the Electrification
Program in various barangays, provincewide.
12.4 Appropriating funds in general terms indicates that the appropriate object of
expenditures was not yet identified or determined during the budget preparation.
This practice, aside from being contrary to Article 454(d) of the IRR of RA No.
7160, may give wide latitude of discretion to the implementing unit in spending
the funds for any purpose or nature of expenses, thus negating the specific,
quantifiable, realistic and time-bound attributes of a well-prepared budget.
12.5 Furthermore, post-audit of the disbursement vouchers (DVs) revealed that, from
this appropriation, the Provincial Government procured 684.44 rolls of service
drop wires (500 meters per roll) amounting to ₱11,495,167.80, under
Disbursement Voucher (DV) No. 100(18)-2024-03-175 and Check No. 188510
dated March 12, 2024.
12.6 The Summary of Estimates for the Program indicates that the said electrical
materials will be distributed to the following barangays in the Province, with
the cost of labor and any additional materials required to be shouldered by the
respective LGUs:
Name of LGU No. of Barangays No. of Service Drop Wire
A. Cities
Bais 35 38.56
Bayawan 28 28.92
Canlaon 12 19.28
Dumaguete 30 38.56
Tanjay 24 28.92
Guihulngan 33 38.56
B. Municipalities
Amlan 8 19.28
Ayungon 24 28.92
Bagong 22 28.92
Basay 10 19.28
Bindoy 22 28.92
Dauin 23 28.92
Jimalalud 28 28.92
La Libertad 29 28.92
Mabinay 32 28.92
Manjuyod 27 28.92
Pamplona 16 28.92
San Jose 14 19.28
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