A review thereof reveals a substantial compliance with the same law and its

Implementing Rules and Regulations (IRR).

Accordingly, the said Appropriation Ordinances are declared OPERATIVE IN

THEIR ENIRETY effective on January 1, 2020, subject to the posting requirement
under Section 59 of R.A. No. 7160, the following adjustments/conditions set forth in the
review action of the Annual Budgets on the Local Finance Committee which is hereto
attached and is made as an integral part of this Committee Report.

Obligations/disbursements of these Annual Budgets shall not exceed the amount

authorized by the Sangguniang Bayan and subject to existing budgeting, accounting
and auditing rules and regulations.

It is understood that this review action does not authorize any item or items of
appropriation that is/are specifically prohibited by or inconsistent with any provision of
law.