aforementioned guidelines and Section 2.1 of COA Circular No. 2012-001 dated
June 14, 2012, was likewise not provided.
15.5 Our inquiry with the Provincial Budget Officer on the procedures for inclusion
of financial assistance to NGOs in the Annual Budget revealed that accredited
NGOs/POs submit their proposal to the Provincial Development Council (PDC)
for inclusion in the Annual Investment Program (AIP) and, if approved, in the
Annual Budget at a fixed amount of ₱500,000.00 for each NGO/PO.
15.6 The absence of required documentation and proper publication of priority
projects can have an impact on transparency and accountability in grant
allocation. Without a list of priority projects and published information, the
public may not have a clear understanding of project priorities or the intended
use of funds, which could compromise the effectiveness of the financial
assistance provided to NGOs/POs.
Insufficient documentation to confirm compliance with RA No. 9184
15.7 Section 4.5.2 of the Circular requires that for each project proposal, the GO shall
accredit the NGO/PO project partners through the Bids and Awards Committee
(BAC), which shall perform the selection criteria, including the screening of the
qualification documents, ocular inspection of the NGOs/POs business site, and
the evaluation of the technical and financial capability of the NGO/PO.
15.8 Further, Section 4.5.3 thereof states that upon proper evaluation, the GO, thru
the Committee, shall award the project to the NGO/PO that meets the minimum
qualification requirements and the specifications for the project and which can
satisfactorily undertake the project at terms most advantageous to the
beneficiaries taking into consideration the cost effectiveness of the project.
15.9 However, proof of accreditation of the NGO/PO by the BAC and the results of
the evaluation of the financial and technical capability of the selected NGO/PO
were not submitted or attached to the DV in support of the grant.
15.10 Further, the NGO/POs project proposals for funding were not accompanied by
the following requirements under Section 4.4 of COA Circular No. 2007-001:
a. Authenticated copy of the latest Articles of Incorporation, or the
Articles of Cooperation, as the case may be, showing the original
incorporators/organizers and the Secretary’s certificate for
incumbent officers, together with the Certificate of Filing with the
Securities and Exchange Commission (SEC) or Certificate of
Approval by the Cooperative Development Authority (CDA);
b. Audited financial reports for the past three years preceding the date
of project implementation. For NGO/PO which has been in
operation for less than three years, financial reports for the years in
operation and proof of previous implementation of similar projects;
c. Disclosure of other related business, if any;
d. Work and Financial Plan (WFP) and sources and details of
proponent’s equity participation in the project;
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