Name of LGU No. of Barangays No. of Service Drop Wire
Siaton 26 28.92
Sibulan 15 19.28
Sta. Catalina 22 28.92
Tayasan 28 28.92
Valencia 24 28.92
Vallehermoso 15 19.28
Zamboanguita 10 19.28
Total 557 684.44
12.7 However, examination of the the Certificate of Availability of Funds (CAF) and
the Registry of Appropriations, Allotments, and Obligations of the Provincial
Accountant and the Provincial Budget Officer, respectively, revealed that no
separate Sanggunian authorization was issued for the said program.
12.8 Management is reminded that, since the PPAs were not specifically provided in
the Supplemental Budget enacted under Appropriation Ordinance No. 27 dated
October 27, 2023, authorization from the Sangguniang Panlalawigan is required
before implementation.
12.9 Quoted hereunder are excerpts from the ruling of the Supreme Court in the case
of Hon. Gabriel Luis Quisumbing, et.al. vs. Hon. Gwendolyn F. Garcia, et.al.
under General Register (GR) No. 175527, which was promulgated on December
8, 2008:
“ The question of whether a sanggunian authorization separate
from the appropriation ordinance is required should be resolved
depending on the particular circumstances of the case. Resort to
the appropriation ordinance is necessary in order to determine if
there is a provision therein which specifically covers the
expense to be incurred or the contract to be entered into. Should
the appropriation ordinance, for instance, already contain in
sufficient detail the project and cost of a capital outlay such that
all that the local chief executive needs to do after undergoing the
requisite public bidding is to execute the contract, no further
authorization is required, the appropriation ordinance already
being sufficient.
On the other hand, should the appropriation ordinance
describe the projects in generic terms such as
"infrastructure projects," "inter-municipal waterworks,
drainage and sewerage, flood control, and irrigation systems
projects," "reclamation projects" or "roads and bridges,"
there is an obvious need for a covering contract for every
specific project that in turn requires approval by the
sanggunian. Specific sanggunian approval may also be
required for the purchase of goods and services which are
neither specified in the appropriation ordinance nor
encompassed within the regular personal services and
maintenance operating expenses.” (Emphasis ours)
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