e. List and/or photographs of similar projects previously completed,
if any, indicating the source of funds for implementation; and
f. Sworn affidavit of the secretary of the NGO/PO that none of its
incorporators, organizers, directors or officers is an agent of or
related by consanguinity or affinity up to the fourth civil degree to
the official of the agency authorized to process and/or approve
proposed MOA, and release funds.
15.11 These documents are necessary to determine whether the procedures for
selecting an NGO complied with RA No. 9184 and the aforementioned COA
Circular. This also ensure that the NGO/PO is credible, free from conflicts of
interest, and capable of implementing and completing the proposed projects
satisfactorily and successfully.
15.12 While the Constitution encourages the participation of NGOs in the promotion
of national welfare, their participation in the implementation of government
projects is subject to RA No. 9184 and its IRR2.
Incomplete terms of reference in the Memorandum of Agreement (MOA)
15.13 Section 4.3 of COA Circular No. 2007-001 provides that the types of projects
that may be granted government funds are those that are beyond the capability
of the GO, which shall be clearly defined in the MOA.
15.14 Our review of the MOA between the Provincial Government and the NGOs on
the aforementioned grants of government funds disclosed that it did not include
the following terms of reference as prescribed in Section 4.5.3 of the same COA
Circular:
a. Systems and procedures to implement the project such as, but not
limited to, procurement of goods and services by the NGO/PO and
their distribution which should be documented and coordinated
with the GO’s authorized officials and the respective barangays;
b. Time schedules for the releases of funds, periodic
inspection/evaluation, reporting, monitoring requirements, date of
commencement and date of completion;
c. Submission of the required periodic financial and physical status
reports;
d. Specific period to liquidate the finds granted to NGO/PO with the
GO;
e. In case of construction projects like school buildings, housing, and
other similar structures, and acquisition of assets like vehicles and
equipment, a stipulation of turnover of ownership of the
infrastructure or fixed assets;
f. In case the asset shall be owned by the specific beneficiary, a
stipulation that a Deed of Donation shall be executed by the GO
after the completion of the project;
2
COA Decision No. 2022-263 dated January 24, 2022
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