13.16 Furthermore, we recommended and Management agreed to refrain from
granting financial assistance to the PCL for the implementation of
programs, projects, and activities that fall within the responsibility of the
executive branch.
Distribution of Solar Lights and Canopy Tents by Sanggunian Members
14. Solar lights and canopy tents costing ₱3,890,370.00 procured by the Office of the
Governor on the basis of Programs of Work prepared by the Sangguniang
Panlalawigan (SP) members were turned over to the latter for distribution to the
intended recipient barangays, contrary to Section 468 of the RA No. 7160 on the
separation of powers of the executive and legislative branches.
14.1 Article II, Section 1 of the 1987 Philippine Constitution declares that the
Philippines is a democratic and republican state. There are three branches of the
government: the legislative department (Congress of the Philippines), the
executive department (vested in the President), and the judicial department
(Supreme Court and lower courts), each one independent of each other and
having separate functions.
14.2 RA No. 7160 provides that for the province in particular, executive power, such
as that vested in the President of the Philippines, is exercised by the Governor
as the local chief executive officer. On the other hand, legislative power is
exercised by the SP, whose powers, duties, and functions are enumerated under
Section 468 of the Code, which partly provides that the SP, as the legislative
body of the province, shall enact ordinances, approve resolutions, and
appropriate funds for the general welfare of the province and its inhabitants.
14.3 Post-audit of the disbursement vouchers disclosed that the Provincial
Government procured 30 solar-powered lights with sensors and steel posts, as
well as 48 canopy tents, under the following reference vouchers:
Date DV No. Item Amount
03/13/24 100(01)-2024-03-09739 Carol Enterprises ₱1,499,970.00
04/15/24 100(01)-2024-04-13009 RF Construction Services 946,200.00
05/22/24 100(01)-2024-05-16854 RF Construction Services 498,000.00
05/22/24 100(01)-2024-05-16835 RF Construction Services 946,200.00
Total ₱3,890,370.00
14.4 Further verification showed that the Program of Work (POW) was prepared by
the respective sangguniang members, and the items were turned over to them
through the issuance of an Inventory Custodian Slip (ICS). The supplies are
intended for distribution by the Board Members to the following barangays
within their respective districts:
Item Recipients
Amount
Description Qty Unit Cost (Per POW)
Solar lights 30 ₽49,999.00 Barangays of the 2nd District ₱1,499,970.00
Canopy tents 19 49,800.00 Barangays of Bayawan City 946,200.00
Canopy tents 10 49,800.00 Barangays of Basay 498,000.00
Canopy tents 19 49,800.00 Barangays of Sta. Catalina 946,200.00
Total 78 ₱3,890,370.00
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