Meta PixelAnnual Audit Report 2024 — Province of Negros Oriental — Page 81

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13.10 Subsequently, on March 4, 2024, the Sangguniang Panlalawigan issued
      Resolution No. 184, authorizing the Governor to enter into a transaction with
      the PCL-Negros Oriental Chapter. The proposed programs and projects for CY
      2024, submitted by the President of the PCL, indicate that ₱7 million will be
      allocated for the following PPAs:

        1. Monitoring, Records and Development Activities              ₱1,900,000.00
        2. Capacity Development Program                                   500,000.00
        3. Provide support top day-to-day and seasonal activities,      3,000,000.00
           including baptisms, community programs, funerals, and the
           provision of collapsible canopy tents to barangays.
        4. Provide various sports equipment and materials to different    600,000.00
           groups and organizations.
        5. Support local economic development projects and livelihood   1,000,000.00
           programs
                                      Total                            ₱7,000,000.00

13.11 It is important to note that the programs, projects, and activities mentioned
      above, except for Item Nos. 1 and 2, amounting to ₱5 million, fall within the
      jurisdiction of the implementing agency. According to Article V, Section 1 of
      the PCL Constitution and By-Laws, the members of the League include all
      elected, appointed, and ex-officio members of local legislative councils in cities
      and municipalities. As a group of officials with a shared interest in local
      legislation, the League is mandated to use funds to advance its primary purpose
      of discussing, articulating, and clarifying matters related to local legislative
      concerns. Thus, public funds should not be allocated for activities outside the
      League’s legislative functions.

13.12 In a landmark case decided by the Supreme Court, promulgated on November
      19, 2013, under GR No. 208566, 208493, and 209251, the High Tribunal held
      that “there is a violation of the separation of powers principle when one branch
      of government unduly encroaches on the domain of another. x x x the
      Legislative branch of government, much more any of its members, should not
      cross over the field of implementing the national budget since, x x x the same
      is properly the domain of the Executive.”

13.13 Given that the Priority Development Assistance Fund (PDAF) and all similar
      informal practices have been declared unconstitutional, local government units
      must strictly comply with the Supreme Court’s decision and no longer enact
      appropriations to fund programs and projects selected by lawmakers outside
      their legislative functions.

13.14 We recommended and Management agreed that no additional funds be
      released to the PCL unless the previous fund releases have been fully
      liquidated.

13.15 We also recommended and the Provincial Accountant agreed to demand
      PCL to immediately submit liquidation reports for the financial assistance
      previously provided and return or refund the unexpended or unutilized
      amount to determine the propriety of the utilization thereof.

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