COMMITTEE REPORT WITH FINDING, mAR 23

PROVINCE OF CAMARINES SUR
Cadlan, Pili, Camarines Sur
OFFICE OF THE SANGGUNIANG PANLALAWIGAN
COMMITTEE REPORT
Date of Committee Hearing: MARCH 23, 2022
Committee on Finance and Appropriation

APRIL 11, 2022
The Honorable Presiding Officer

The Honorable Members
Sangguniang Panlalawigan of Camarines Sur
Sirs/Madam:
The Committee on Finance and Appropriations to which was referred the following matters has
been considered the same on a Committee Hearing dated March 23, 2022 and has the honor to report
them back to the August Body with corresponding findings and recommendations, to wit:
1. RESOLUTION NO. 53 S. 2021 OF CABUSAO, CAMARINES SUR

FINDING/S:
1. That preparation and approval of the Annual Investment Program for CY 2022 shall have been
done before the budget Preparation Phase which is not later than June 7 of the current fiscal
year (CY 2021) to be consistent with the synchronized planning and budgeting calendar as
provided in the 2016 Budget Operation Manual (p. 6-7 & p. 195, 2016 BOM) and Article 410 of
the IRR of the Local government Code; This resolution was approved only on October 25, 2021
which is beyond the Budget Preparation Phase;
2. That all programs, Projects, and Activities that may be included in the Annual Budget for CY
2022 are only those items incorporated in this AIP 2022 otherwise a supplemental AIP shall
have been prepared in CY 2022 if there are other priorities recommended by the Municipal
Development Council;
3. All PPAs included hereof shall be harmonized with the plans and investment programs of the
Province of Camarines Sur as well as that of the National Government of optimized the
utilization of resources and to avoid duplication in the use of fiscal and physical resources;
4. This resolution may be given due course subject to the above findings, and that said LGU
should be reminded on the date of approval of the AIP as required under RA 7160 and its IRR
as reiterated under the 2016 BOM.
RECOMMENDATION/S:
The committee recommends that Resolution No.53 s. 2021can be given due course, subject to
budget preparation.
2. MUNICIPAL ORDINANCE NO. 2021-04 S. 2021OF CABUSAO, CAMARINES SUR
FINDING/S:
After a thorough evaluation of the same, hereunder are the below-listed findings/recommendations:
1. Creation of the Municipal Mental Health Council may be considered as one of the Programs,
Projects and Activities which are essential for the promotion of the general welfare of the people
particularly on health and safety, improvement of public morals and preservation of the comfort
and convenience of the LGU’s inhabitants as provided under Sec. 16 of RA 7160. However, said
council should be under the supervision of the rural Health Unit thru the Rural Health Physician
or Municipal Health Officer;
2. All programs and activities that may be implemented by the council should be included in the
PPAs listed in the Annual Investment Program of the LGU for CY 2022 subject to existing laws of
the Department of Health and other concerned agencies, and shall be subject to the monitoring
by the Provincial Health Office and RHU;
3. This ordinance may be given due course subject to the above findings, provided that this
program shall have been included in the CY 2022 Annual/Supplemental Budget.
RECOMMENDATION/S:
The committee recommends that Municipal Ordinance No. 2021-04 s. 2021 is declared
VALID, subject to AIP and AB.
3-4. RESOLUTIONSNO. 49 AND 50 S. 2021OF CABUSAO, CAMARINES SUR

FINDING/S:
SB Res. Realigned from Realigned to Amount Balance
No.
Barcelonita Street lights Solar Streetlights P200,000.00 -0-
(2018 20% EDF) Barcelonita
Installation/Improvement of
barangay potable water
system (2018 EDF) Repair/Improvement
50 P200,000.00 of Multi-purpose P450,000.00 -0-
Water system Pipelines Building Phase 2
(2019 EDF)
Repair of Sinibaan Bridge at
Camagong (2019 EDF) Road Concreting at P350,000.00 -0-
P350,000.00 Camagong
TOTAL REALIGNMENT FOR RES. NO. 50 s. 2021 P1,000,000.00
Purchase of Lot (2021 EDF) Concreting of KC-AF P1,500,000.00
P1,713,162.55 P213,162.55
P513,162.55
Construction of Wharf at Counterpart of KF-AF
Barcelonita (CY 2021 EDF) P300,000.00 P5,700,000.00
P6,000,000.00
TOTAL REALIGNMENT FOR RES. NO. 49 P513,162.55 P7,200,000.00
After a thorough evaluation of the above resolutions, it was noted that approval of the same should be
held in abeyance pending receipt of the copy of the Appropriation Ordinance approving a supplemental budget
for the above purpose.
RECOMMENDATION/S:
The committee recommends that Resolutions No. 49 and 50 declared VALID.

5. APPROPRIATION ORDINANCE NO. 09 S. 2021 (S/B No. 6) OF CALABANGA, CAMARINES SUR
FINDING/S:
1. That the sources of fund of this Supplemental Budget are taken from realignment of fund
from 20% EDF PPAs CY 2020.
Purchase of Dialysis Machine and accessories 1,400,000.00

Const./Rehab. Of Potable Water Supply System @ LGU 200,000.00
owned facilities
Const./rehab. Of Potable Water System (48 barangays) 1,000,000.00
Total 2,600,000.00
2. That said sources of fund shall be used for the following:
Purchase of X-Ray Machine 1,300,000.00

Other necessary Covid-19 related PPAs and expense 1,300,000.00
Total 2,600,000.00
3. That disbursement of appropriations incorporated in this supplemental budget shall strictly

adhere to item 2.3 (a-c) of LBC 124 dated March 26, 2020, subject to the proper accounting
and auditing rules & regulations setforth under COA Cir. No. 2015-009, without prejudice to
the provisions of RA 9184 and its revised IRR for appropriations to procurement of goods
and services.
May the above-cited review findings/recommendations serve as your basis in the final
approval of this supplemental budget effective not earlier than November 29, 2021 subject
to the posting requirement under section 59 of RA 7160.
RECOMMENDATION/S:
The committee recommends that Appropriation Ordinance No. 09 s. 2021 be declared
OPERATIVE IN ITS ENTIRETY.
FINDING/S:
1. That the sources of fund of this Supplemental Budget were taken from savings in the total
amount of P4,125,000.00
Traveling Expense 1,285,000.00

Office Supplies Expense 698,000.00
Telephone Expense 242,000.00
Repair & maintenance 1,900,000.00
Total 4,125,000.00
2. That said sources of fund shall be used to fund the following:
Collective Negotiation Agreement 4,125,000.00
3. That the appropriation of 4,125,000.00 intended for the grant of Collective Negotiation
Agreement (CNA) to officials and employees to LGU Calabanga shall be limited only to
3,825,000.00 since elected officials are not included to receive such grant under
Administrative Order #135 dated December 27, 2005. The grant of CNA Incentive shall be
made only to rank-and file employees peer Budget Circular No. 2021-3 dated November 17,
2021 specifically Sections 3.0 and 4.0
4. That disbursement of appropriations incorporated in this supplemental budget shall be

subject to the proper accounting and auditing rules and regulations setforth under COA Cir.
No. 2015-009, without prejudice to the provisions of RA 9184 and its IRR for appropriations
pertaining to procurement of goods and services.
approval of this supplemental budget effective not earlier than November 29, 2021 subject
to the posting requirement under section 59 of RA 7160.
RECOMMENDATION/S:
OPERATIVE IN PART, subject to review conditions.
FINDING/S:
1. That the source of fund of this SB#4, savings from Local Economic Enterprise vacant funded
position of the LGU in the total amount of P355,000.00.
2. That said source of fund shall be used for the following:
Productivity Enhancement Incentive 75,000.00

Monetization of Leave Credits 270,000.00
Loyalty Pay 10,000.00
Total 355,000.00
3. That the appropriation of 75,000.00 intended for the grant of Productivity Enhancement
Incentive (PEI) to officials and employees of the LGU should be disbursed not earlier than
December 15, 2021 pursuant to the provisions of budget Circular 2017-4 dated December
4, 2017 without prejudice to all its prohibitions and limitations.
4. That all appropriation intended for Loyalty Pay in the amount of P10,000.00 should be in
accordance with CSC MC #06 S. 2002.
5. That disbursement of appropriation incorporated herein shall be in accordance with proper

accounting and auditing rules and regulations. Further, the LGU is hereby reminded once
again that the submission of annual or supplemental budgets for review pursuant to Sec.
56 in relation with Section 327 of RA 7160 should be within three days after approval by
the Local Chief Executive concerned.
review of this supplemental budget to the posting requirement under section 59 of RA
7160. Effective not earlier than November 29, 2021, except for the payment of PEI as
mentioned under review condition No. 3.
RECOMMENDATION/S:
8. APPROPRIATION ORDINANCE NO. 14 s. 2021 (S/B No. 5) OF CALABANGA, CAMARINES SUR
FINDING/S:
1. That the sources of fund of this Supplemental Budget were taken from savings in the total
amount of P350,000.00.
Traveling Expense 250,000.00

Office Supplies Expense 100,000.00
Total 350,000.00
Collective Negotiation Agreement 350,000.00
3. That the appropriation of P350,000.00 intended for the grant of Collective Negotiation
Agreement (CNA) to officials and employees of Calabanga Community College should be in
accordance with Budget Circular No. 2021-3 dated November 17, 2021 specifically Section
3.0 and 4.0.
4. That disbursement of appropriation incorporated in this supplemental budget shall be
subject to the proper accounting and auditing rules and regulations setforth under COA Cir.
No. 2015-009, without prejudice to the provisions of RA 9184 and its revised IRR for
appropriations pertaining to procurement of goods and services.
review of this supplemental budget effective than November 29, 2021 subject to the
posting requirements under Sec. 59 of RA 7160.
RECOMMENDATION/S:
The committee recommends that Appropriation Ordinance No. 14 s. 2021, be declared
9. APPROPRIATION ORDINANCE NO. 02 S. 2021 OF IRIGA CITY
FINDING/S:
1. That the sources of fund of this Supplemental Budget were taken from Realignment of 20%
Development Fund and General Fund of the following PPAs as certified by the City
Treasurer & City Accountant in the total amount of P12,599,062.03;
Implementing Office PPAs Amount

City Architect Office/City Purchase and development of land for the P7,500,000.00
Engineer’s Office (CY 2019 relocation of informal settlers & victims of
20% Devt. Fund calamities
City Veterinarian Office Equity in the upgrading and rehabilitation of P 4,000,000.00
the Slaughterhouse
City engineer’s Pffoce LGU-Iriga City Infres Phase II-2772-1061-25 P 1,099,062.03
and LGU-Iriga City-Infres GOP-Phase II-2772-
1061-33
Total P12,599,062.03
2. That the said of fund shall be used for COVID-19 PPAs under the 20% Development Fund
and for Distribution of agricultural inputs: A Sustainability Program to qualified Farmers of
Iriga city in the total amount of P7,500,000.00 and P5,099,062.03, respectively.
3. That disbursement of appropriations for COVID-19 PPAs as authorized under Item 2.1 to
2.5 sub-item 2.5 to 2.5.6 of LBC No. 124 dated march 26, 2020 shall be subject to the
pertinent provisions of RA 9184 and its IRR as Revised and any relevant policies issued by
the GPPB as well as other applicable laws particularly COA-GPPB JMC No. 1 dated March
26, 2020 and GPPB Circular No. 01-2020 dated April 6, 2020, subject to proper accounting
and auditing rules and regulations following the Revised NGAS per COA Circular 2015-009
dated December 01, 2015.
4. The City Government of Iriga is hereby reminded once again that the submission of annual
or supplemental budget for review pursuant to Sec. 56 in relation with Sec. 327 of RA 7160
should be within three (3) days after approval by the Sangguniang Bayan concerned.
review of this supplemental budget effective not earlier than September 24, 2021, subject
to the posting requirement under Section 59 of RA 7160.
RECOMMENDATION/S:
10. RESOLUTION NO. 2021-382 OF IRIGA CITY
This resolution should be supported with DTP that will serve as appended documents to
the Annual Investment Plan (AIP) and Local Expenditure Program (LEP) for CY 2022 of LGU Iriga
as authorized under E.O. #138 dated June 1, 2021 and required under item 2.2.5 sub-item
2.2.5.1 [para. 6] and Item 2.2.17 of LBM No.82 dated June 14, 2021 and; Subject to the
implementing guidelines on the preparation of Devolution Transition Plans of Local Government
Units in Support of Full Devolution under Joint Memorandum Circular (JMC) No. 2021-1 dated
August 11, 2021. Further, the clarificatory guidelines contained under 82- A dated August 19,
2021 shall also be considered.
RECOMMENDATION/S:
The committee recommends that Resolution No. 2021-382 should be supported with
Devolution Transition Plans (DTP) that will serve as appended documents to the Annual
Investment Plan (AIP) and Local Expenditure Program (LEP)

Both Resolution (#s 2021-383 & 2021-384) can be given due course subject to a supplemental
budget preparation pursuant to Sec. 321 of the Local Government and reiterated under Item
2.6 of BOM 2016 Edition (p.69 thereof)
RECOMMENDATION/S:
The committee recommends that Resolution No. 2021-383 and 2021-384 declared VALID,
subject to a supplemental budget preparation.

The above-cited resolution (# 021-385) is in compliance to Sec. 305 (i) of RA No. 7160 as
supplemented/reiterated under item 2.2.7 of LBM No. 82 dated June 14, 2021. This resolution
can be given due course.
RECOMMENDATION/S:
The committee recommends that Resolution No. 2021-385 declared VALID.

It has been noted that the very purpose of this resolution is for the reversion of accumulated
surplus since 2015 to the General Fund to be used to augment the COVID-19 expenditures for
CY 2022 as stated in the title thereof. However, it has been observed that there are
inconsistencies under the 4 th preamble which state that said fund/amount is available for re-
appropriation for CY 2021. Please be informed that Sec. 336 of the Local government Code
cannot be used to augment for COVID-19 for CY 2021 considering that the savings derived were
not taken from the appropriated funds in the approved annual budget. Therefore, this
resolution should be amended as a supporting document for a supplemental budget
preparation pursuant to Sec. 321 of RA 7160, subject to a supplemental AIP. A new
certification should likewise be issued by the City Treasurer for CY 2022 as basis for a
Supplemental Budget preparation.
RECOMMENDATION/S:
The committee recommends that Resolution No. 2021-386 should be amended as a
supporting documents for a supplemental budget preparation pursuant to Sec. 321 of RA 7160,
subject to a supplemental AIP.
15. APPROPRIATION ORDINANCE NO. 03 S. 2021 (SB No. 3) OF IRIGA CITY

FINDING/S:
1. That the source of fund of this Supplemental Budget was taken from Realignment of
Savings from GAD Plan and Budget for CY 2019 & CY 2020 amounting to P12,974,507.52;
2. That the said source of fund shall be used for the provision of Food Assistance to the
Affected Families by COVID-19 under Granular Lockdown in the amount of P12,974,507.52.
3. That utilization of the herein Programs/Projects/Activities (PPAs) for sustaining and

strengthening the response in the management of COVID-19 prevention and mitigation as
authorized under Section 4(q) of RA No. 11494 (the Bayanihan to Recover as one Act) and
all procurement matters shall be subject to the pertinent provisions o RA 9184 and its IRR
as Revised and any relevant policies issued by the GPPB as well as other applicable laws
particularly COA-GPPB JMC No. 1 dated March 26, 2020 and GPPB Circular No. 01-2020
dated April 6, 2020, subject further to proper accounting and auditing rules and regulations
following the Revised NGAs per COA Circular No. 2015-009 dated December 01, 2015
which should be appropriately treated as Welfare Goods Expenses..
4. The LGU is hereby reminded once again that the submission of annual or supplemental
budget for review pursuant to Sec. 56 in relation with Sec. 327 of RA 7160 should be within
three (3) days after approval by the Sangguniang Bayan concerned.
review of this supplemental budget effective not earlier than December 09, 2021, subject
RECOMMENDATION/S:
16. APPROPRIATION ORDINANCE NO. 05 S. 2021 (SB No. 4) OF IRIGA CITY
FINDING/S:
1. That the source of fund of this Supplemental Budget was taken from the Accumulated
Surplus reverted to the General Fund Proper in the total amount of P20,162,579.08.
2. That the said source of fund shall be utilized for COVID-19 related Expense pursuant to
Section 2.0 of DILG-DBM JMC No. 01 dated March 27, 2020.
3. It has been noted, that subject expenditures in this SB #4 pertains to additional COVID-19
implementation and prevention of the LGU, hence correction should be made by changing
the year CY 2022 to CY 2021 under the following:
a) 3rd preamble of A.O. No. 05, s. of 2021
b) 6th preamble of CDC Res. No. 2021-20
c) 3rd preamble of SP No. 2021-386
4. That utilization of the herein Programs/Projects/Activities (PPAs) for sustaining and

strengthening the response in the management of COVID-19 prevention and mitigation as
authorized under Section 4(q) of RA No. 11494 (the Bayanihan to Recover as one Act) and
under Item 2.1 to 2.5 sub-item 2.5.1 to 2.5.6 of LBC No. 124 dated March 26, 2020 and all
procurement matters shall be subject to the pertinent provisions o RA 9184 and its IRR as
Revised and any relevant policies issued by the GPPB as well as other applicable laws
particularly COA-GPPB JMC No. 1 dated March 26, 2020 and GPPB Circular No. 01-2020
dated April 6, 2020, subject further to proper accounting and auditing rules and regulations
following the Revised NGAs per COA Circular No. 2015-009 dated December 01, 2015.
5. The City of Iriga is hereby reminded once again that the submission of annual or
supplemental budget for review pursuant to Sec. 56 in relation with Sec. 327 of RA 7160
should be within three (3) days after approval by the Sangguniang Panlungsod concerned.
review of this supplemental budget effective not earlier than December 21, 2021, subject
RECOMMENDATION/S:
FINDING/S:
Upon evaluation, we noted that the said resolution is a vital appended documents in support to
Supplemental Budget No. 4 for CY 2021 in the amount of P20,167,579.08
This resolution therefore, can be given due course, subject to the necessary correction as
mentioned in review condition No. 3 of SB#4.
RECOMMENDATION/S:
The committee recommends Resolution No. 2021-393 can be given due, subject to the
necessary correction.
FINDING/S:
Upon evaluation, we noted that the said resolution is in order and can be given due course,
provided same shall be subject to a supplemental Budget preparation under Account Code/Account
title: 5-02-14-020/subsidy by NGAs (RTC & PAO) pursuant to Sec. 321 of the Local Government Code and
COA Cir. No.2015-009 dated December 01, 2015, respectively.
RECOMMENDATION/S:
The committee recommends Resolution No. 2021-394 is in order, provided, subject to a
supplemental budget preparation.
FINDING/S:
Upon thorough evaluation, we noted that the said resolution is in accordance with CSC-MC No.
01 s. 2001. Provided, said proposed grant of Productivity Incentive for FY 2021 to the officials and
regular employees of Iriga City should strictly follow the provisions of the AGENCY PRAISE of LGU of Iriga
City in accordance with the basic Policies enumerated under Item I, inviting particular attention to sub-
item 1,5 & 1.6 of the said guideline, provided further, that it shall be subject to a supplemental budget
preparation pursuant to Sec. 321 of RA #7160. Subject furthermore, to the prescribe rates per DBM
guidelines.
RECOMMENDATION/S:
The committee recommends Resolution No. 2021-399, be subject to a supplemental budget
preparation, subject furthermore, to the prescribe rates per DBM guidelines.
FINDING/S:
Upon evaluation, we noted that the said resolution is in compliance to our review finding for
Resolution No. 2021-286 dated January 03, 2022. This resolution should also be submitted and attached
to SB #4 of Iriga City as appended documents/supporting document.
RECOMMENDATION/S:
The committee recommends Resolution No. 2022-412, can be given due course.
21. RESOLUTION NO. 21-380 OF LIBMANAN, CAMARINES SUR

FINDING/S:
1. That Resolution No. 21-380 approving a proposed supplemental AIP has no specified amount
for the new program/project/activity to the implemented for the budget year.
2. That a specific program/project/activity should be specified/indicated the proposed

supplemental AIP not the specific position title proposed to be created by the LGU. PPA should
reflect a concise description of the work to be done under a particular sector to achieve specific
objectives. (see pp. 10 of Budget Operations manual 2016 Edition)
3. That the AIP Summary Form no. 1, as prescribed by DBM-CCC-DILG JMC no. 2014-1 dated
August 17, 2014 and amended by DBM-CCC-DILG JMC no. 2015-1 dated July 23, 2015 should be
prepared as an integral part of this resolution.
In view of the above findings, Resolution No. 21-380 cannot be given due course.
RECOMMENDATION/S:
The committee recommends that Resolution No. 21-380 cannot be given due course.
22. APPROPRIATION ORDINANCE NO. 21-03 s, 2021 (S/B No. 2) OF LIBMANAN, CAMARINES SUR
FINDING/S:
1. That the source of fund used in this Supplemental Budget is taken from CY 2021 MOOE Savings
in the total amount of P12,105,240.00 for the General Fund and P125,000.00 for Special
Account Fund.
2. That said fund in the total amount of P12,230,240.00 shall be used for the CY 2021 CNA
Incentive and other MOOE appropriations.
3. That the disbursement of appropriation for CY 2021 CNA Incentive should be in accordance
with the provisions of DBM Budget Circular No. 2021-3 dated November 17, 2021 and PSMLC
Resolution No. 1 s. 2021.
4. All other items of appropriations incorporated in this budget not specifically mentioned in the
review conditions should be disbursed in accordance with existing appropriate
laws/circulars/guidelines/issuances subject to proper accounting and auditing rules and
regulations without prejudice to the provisions of RA 9184 and its IRR –A on items concerning
procurement of goods and services, contracting/implementation of infra projects shall be
disbursed in accordance with the provisions of RA 9184 and its Revised IRR and to GPPB
Circular No. 01-2020 and COA-GPPB Joint Memorandum Circular No. 1 dated March 26, 2020
following the Revised NGAS particularly in the payment of obligations thereof.
RECOMMENDATION/S:
The committee recommends that Appropriation Ordinance No. 21-03 s. 2021 be declared
23. APPROPRIATION ORDINANCE NO. 21-05 s. 2021 (S/B No. 3) OF LIBMANAN, CAMARINES SUR
FINDING/S:
in the total amount of P3,309,466.84 for General Fund and (P50,000.00) for Special Account
Fund.
2. That said fund in the total amount of P3,309,466.84 shall be used for the CY 2021 Service
Recognition Incentive (SRI) and Monetization of Leave Credits.
3. That appropriation for CY 2021 Service Recognition Incentive (SRI) as authorized under
Administrative Order No. 45 dated December 24, 2021 at a uniform rate of not exceeding
P10,000.00 for each qualified government employees should be in accordance with Item No. 8
of DBM Budget Circular No. 2021-4 dated December 28, 2021 and that payment thereof shall
not be made earlier than December 21, 2021 as expressly stated under Item No. 11 of the same
circular.
approval of this supplemental budget effective not earlier than December 28, 2021 subject to
the posting requirements under Section 59 of RA 7160.
RECOMMENDATION/S:
24. APPROPRIATION ORDINANCE NO. 21-06 s, 2021 (S/B No. 4) OF LIBMANAN, CAMARINES SUR
FINDING/S:
in the total amount of P1,990,000.00.
2. That said fund in the total amount of P1,990,000.00 shall be used for the CY 2021 Gratuity Pay
to Contract of Service and Job Order.
3. That the disbursement of appropriation for CY 2021 Gratuity Pay to Contract of Service and Job
Order Workers should be in accordance with the provisions of DBM Budget Circular No. 2021-5
dated December 31, 2021 .
4. That the LGU of Libmanan, Cam. Sur is being reminded on the submission of annual or
supplemental budgets for review pursuant to Section 56 in relation with Section 327 of RA
7160. Section 56 (a) states that “within three (3) days after approval, the secretary to the
sangguniang bayan shall forward to the sagguniang panlalawigan for review, copies of
approved ordinances and the resolutions approving the local development plans and public
investment programs…” This Appropriation Ordinance No. 21-06 authorizing CY 2021
Supplemental Budget No. 4 was approved December 31, 2021 but was forwarded to the
Sangguniang Panlalawigan on January 20, 2022.
the posting requirements under Section 59 of RA 7160.
RECOMMENDATION/S:
25. APPROPRIATION ORDINANCE NO. 05 (SB No. 4) OF PASACAO, CAMARINES SUR
FINDING/S:
1. That the source of fund of this supplemental budget is taken from CY 2021 MOOE Savings in the
total amount of P1,130,000.00.
2. That the said fund in the total amount of 1,130,000.00 shall be used for the CY 2021 Service
Recognition Incentive (SRI)
3. That appropriation for CY 2021 Service Recognition Incentive (SRI) as authorized under
Administrative Order No. 45 dated December 24, 2021 at a uniform rate of not exceeding
P10,000.00 for each qualified government employees should be in accordance with item No. 8
of DBM Budget Circular No. 2021-4 dated December 28, 2021 and that payment thereof shall
not be made earlier than December 21, 2021 as expressly stated under item No. 11 of the same
circular.
May the above-cited review findings/recommendations serve as your basis in the final approval
of this supplemental budget effective not earlier than December 13, 2021 subject to the posting
requirements under Section 59 of RA 7160
RECOMMENDATION/S:
26. APPROPRIATION ORDINANCE NO. 050 S.2021 (SB No. 3) OF SIRUMA, CAMARINES SUR
FINDING/S:
1. The source of fund of this supplemental budget in the total amount of P1,501,000.00 shall be
taken from CY 2021 PS-Savings from Unfilled Positions.
2. That said Savings shall be used for the following Expenditures:
PS-One time SRI P 642,000.00

MOOE-Gratuity Pay P839,000.00
Traveling Exp. 20,000.00 859,000.00
P1,501,000.00
3. That the grant of One-Time Service Recognition Incentive at a uniform amount not exceeding
P10,000.00 for each qualified employees of the LGU shall be subject to the provisions of BC No.
2021-4 dated December 28, 2021 inviting particular attention to item 5 of this Circular which
payment thereof should not be earlier than December 21, 2021.
4. That payment of One-Time Gratuity Pay not exceeding P5,000.00 for each qualified Contract of
Service and Job Order worker of the LGU shall adhere to the guidelines on the Grant of Gratuity
Pay as authorized under Administrative Order No. 46 dated December 29, 2021 and
implementing under Budget Circular No. 2015-5 dated December 31, 2021, subject to the
proper assignment of expense account title and code pursuant to COA Circular 2015-009.
5. Reminder is made on the submission of budget for review whether Annual or Supplemental
Budget should be made within 3 days from approval pursuant to Sec. 56 in relation with Sec.
327 of RA 7160.
We hope that the above findings will serve as your guide/tool in the review/approval of
the CY 2021 Supplemental Budget No. 3 s. 2022 effective not earlier December 29, 2021,
subject to the posting requirements under Sec. 59 of RA 7160.
RECOMMENDATION/S:
27. APPROPRIATION ORDINANCE NO. 08 S. 2021 (SB No. 6) OF DEL GALLEGO, CAMARINES SUR
FINDING/S:
1. That the source of fund for this budget are the PS Savings for CY 2021 from various offices in
the amount of P1,080,000.00;
2. That said fund shall be used for the payment of Service Recognition Incentive for CY 2021 of
LGU employees;
3. That disbursement of the said appropriation should adhere to DBM Budget Cir. No. 2021-4
dated December 28, 2021 observing the conditions and guidelines under Item 5.0 thereof and
sub-items 5.1 to 5.10 under said circular and payment thereof shall be subject to the proper
accounting and auditing rules and regulations following COA Cir. 2015-009.
RECOMMENDATION/S:
28. APPROPRIATION ORDINANCE NO. 5 AND 7 S. 2021 (SB No. 5) OF GOA, CAMARINES SUR
FINDING/S:
1. That the source of fund for this budget are the savings from MOOE (P10,780,000.00) and
Capital Outlay (P3,850,000.00) for a total amount of P14,630,000.00;
2. That said fund shall be used for expenditures for MOOE (P5,160,000.00) and Capital Outlay
(P9,470,000.00);
3. That disbursement of the appropriation of P360,000.00 intended for the purchase of lot should
consider Sec. 5 of RA 8974 guided by the Dept. Order No. 37-09 dated October 19, 2009 of the
Department of Finance prescribing the Philippines Valuation Standard and Sec. 1, Chapter VII of
the Manual on Real Property Appraisal and Assessment Operations issued on January, 2006;
4. That disbursement of the appropriation for Donation-AICs in the amount of P1,500,000.00

should be in accordance with the parameter cited under DSWD MC No. 11 s. 2019 and the
amendment under DSWD MC No. 24 s. 2020 subject to the assessment of the local social
worker of the LGU as to eligibility of the AICS beneficiary;
5. That all appropriation included in this budget not specifically mentioned in the above review
conditions shall be governed by existing appropriate laws, circulars, issuances and guidelines
applicable thereto and shall be disbursed in accordance with the proper accounting and
auditing rules and regulations following COA Cir. No. 2015-009 without prejudice to RA 9184
and its Revised IRR;
May the above-cited review finding/recommendations serve as your basis in the final
approval of this supplemental Budget effective earlier than December 16, 2021 subject to
RECOMMENDATION/S:
The committee recommends that Appropriation Ordinance No. 5 and 7 s. 2021 be declared
29. APPROPRIATION ORDINANCE NO. 7 S. 2021 (SB No. 4) OF GAINZA, CAMARINES SUR
FINDING/S:
1. That the Source of Fund for this Supplemental Budget is taken from CY 2021 MOOE Savings in
the total amount of P120,000.00 as per Res. No. 179 s. 2021;
2. That said savings is intended for Grant of Gratuity Pay to contract of Service and Job Order
Workers of the LGU.
implementing under Budget Circular No. 2015-5 dated December 31, 2021, subject to the
327 of RA 7160.
We hope that the above findings will serve as your guide in the final review of this
Supplemental Budget No. 4 s. 2021 effective not earlier that December 30, 2021, subject to
RECOMMENDATION/S:
30. APPROPRIATION ORDINANCE NO. 2021-04 (SB No. 2) OF BALATAN, CAMARINES SUR
FINDING/S:
1. That the Sources of Fund for this Supplemental Budget in the total amount of P2,849,000.00
are taken from 2021 Savings as follow:
a) Personal Services P 279,000.00
b) MOOE 2,570,000.00
TOTAL P2,849,000.00
2. That said Savings shall be used for the below-listed expenditures:
a) Anniversary Bonus P 279,000.00
b) CNA Incentive 2,570,000.00
TOTAL P2,849,000.00
3. That the herein appropriation for Anniversary bonus in the amount of P279,000.00 shall be
disbursed following the guidelines on the Grant of Anniversary Bonus in the Local Government
particularly, Item 4.0 sub-items 4.1 of LBC No. 65 dated March 3, 1997. Further, exemption
from the grant of the Anniversary Bonus also be observed as mentioned in the Item 3.0 sub-
items 3.1-3.7 of the same Circular.
4. That the guidelines and conditions on the Grant of CNA Incentive as specified in Item 4 sub-
items 4.1-4.4 of BC 2021-3 dated November 17, 2021 shall be adhere to in the payment of the
said grant particularly, to qualified rank-and-file employees who are members of an
employee’s organization including those who perform managerial functions which payment
thereof shall not exceed P25,000.00 per qualified employee and should not be earlier than
December 15, 2021.
Sec. 2 of Administrative Order no. 135 dated December 27, 2005 states in part that: “the
CNA Incentive shall be granted only to rank-and file employees”. Likewise, Sec. 3 of EO No.
180 dated June 1, 1987 mentioned that: “High-level employees whose functions are normally
considered as policy-making or managerial or whose duties are of highly confidential in
nature shall not be eligible to join the organization of rank-and-file government
employees”. Further, Sec. 3 sub-item 3.1-3.3 of DBM Budget Circular 2021-3 dated November
17, 2021 clearly, specified the coverage for the grant of CNA Incentive in which elective
officials are not included.
Therefore, total appropriation of P300,000.00 intended for Municipal mayor, Vice Mayor, &
ten (10) SB Members who are elected officials cannot be given due course.
Moreover, pursuant to Item 7 of the above mentioned Budget Circular, any payment of the
CNA Incentive not in accordance with the said Budget Circular by agency head and
accountable officer shall be held responsible without prejudice to refund by the employees
concerned.
327 of RA 7160.
We hope that the above findings will serve as a basis in the final review of this
Supplemental Budget No. 2 s. 2021 subject to posting requirements under Sec. 59 of RA 7160.
RECOMMENDATION/S:
The committee recommends that Appropriation Ordinance No. 2021-04 be declared
31. APPROPRIATION ORDINANCE NO. 05 S. 2021 (SB No. 3) OF BALATAN, CAMARINES SUR
FINDING/S:
1. That the Source of Fund for this Supplemental Budget amounting to P546,000.00 shall be
taken from CY 2021 unutilized savings from MOOE-Clean and Green Program;
2. That said savings shall be used to pay the Gratuity Pay to contract of Service and Job Order
Workers of the LGU.
implemented under Budget Circular No. 2015-5 dated December 31, 2021, subject to the
327 of RA 7160.
We hope that the above findings will serve as your guide in the final review of this
Supplemental Budget No. 3 s. 2021 effective not earlier that December 31, 2021, subject to
RECOMMENDATION/S:
32. MUNICIPAL ORDINANCE NO. 14 S. 2021 OF TINAMBAC, CAMARINES SUR
EVALUATION/COMMENT:
 The below-listed posted positions were already included in the CY 2022 Annual Budget and
funded with adequate appropriations for salaries as well as salary related costs including the
associated compensation attached to the positions except for the Administrative Aide III (DG
3) position under MDRRMO as incorporate in this municipal ordinance which was place under
the MPDO in the CY 2022 Annual Budget of LGU-Tinambac.
Position Title Office

Administrative Assistant (SG 7) Municipal Engineer
Instrument Man (SG 5) Municipal Engineer
Draftsman IV (SG 14) Municipal Engineer
Engineer II (SG 16) Municipal Engineer
Planning Officer III (SG 18) MPDO
Administrative Assistant I (SG 7) MPDO
Administrative Aide IV (SG 4) MPDO
Social Welfare Officer II (SG 14) MSWDO
Sr. Administrative Assistant II (SG 14) MTO
Nurse I (SG 15) RHU I
Nurse III (SG 17) RHU II
Local Assessment Operations Officer (SG 18) MASSO
Const. and Maint. General foreman (SG II) MGSO
Administrative Officer V (SG 18) MGSO
Sr. Environmental Management Specialist (SG 18) Municipal Agriculturist
Administrative Aide III (SG3) MDRRMO
 The LGU has not exceeded the PS Limitation pursuant to LBC 98 and Sec. 325 (a) of RA 7160.
This ordinance shall serve as supporting document in the creation/inclusion of said position
in the Plantilla of Personnel of the LGU, hence, may be given due course.
RECOMMENDATION/S:
The committee recommends that Municipal Ordinance No. 14 s. 2021 declared VALID
33. APPROPRIATION ORDINANCE NO. 04 S. 2021 (SB No. 3) OF PASACAO, CAMARINES SUR
FINDING/S:
1. That the Source of Fund for this Supplemental Budget is taken from CY 2021 Savings in the
total amount of P10,065.53.
Particulars Amount
Personal Services 1,459,146.93
MOOE 8,570,763.15
Capital Outlay 35,594.45
Total 10,065,504.53
2. That said in the total amount of 10,065,504.53 shall be used:
Particulars Amount
Personal Services 1,459,146.93
MOOE 8,570,763.15
Capital Outlay 35,594.45
Total 10,065,504.53
3. All items of appropriations incorporated in this budget not specifically mentioned in the review
conditions should be disbursed in accordance with existing appropriate
laws/circulars/guidelines/issuances on the matter subject to proper accounting and auditing
rules and regulations without prejudice to the provisions of RA 9184 and its IRR –A on items
concerning procurement of goods and services, contracting/implementation of infra projects
shall be disbursed in accordance with the provisions of RA 9184 and its Revised IRR and to
GPPB Circular No. 01-2020 and COA-GPPB Joint Memorandum Circular No. 1 dated March 26,
2020 following the Revised NGAS particularly in the payment of obligations thereof.
May the above review findings/recommendations serve as your guide in the final
approval of this Supplemental Budget effective not earlier that December 13, s2021, subject
to posting requirements under Sec. 59 of RA 7160.
RECOMMENDATION/S:
34. APPROPRIATION ORDINANCE NO. 2021-003 s. 2021 (SB No. 1) OF SAN JOSE, CAMARINES SUR
FINDING/S:
1. That the Source of Fund for this budget as certified by the Municipal Treasurer and Municipal
Accountant was taken from MOOE Savings in the amount of P400,000.00.
2. The funds shall be used for the payment of Gratuity Pay for Job Order and contract of Service
of the LGU in the amount of P400,000.00.
3. That payment of Gratuity Pay for qualified Contract of Service and Job Orders of the LGU in an
amount not exceeding 5,000 pesos as authorized under AO No. 46 dated 12/29/21 shall be
governed by the provisions of BC 2021-5 dated Dec. 31, 2021 subject to the proper accounting
and auditing rules and regulations.
4. That submission of budget for review whether Annual or supplemental should be made within
3 days from approval pursuant to Sec. 56 in relation with Sec. 327 of RA 7160.
We hope that the above findings serve as your guide/tool in the final review/approval of
the CY 2021 Supplemental Budget No. 1 of San Jose, Cam. Sur effective on its stated date of
effectivity subject to posting requirements under Sec. 59 of RA 7160.
RECOMMENDATION/S:
35. APPROPRIATION ORDINANCE NO. 04 (SB No. 3) OF BAAO, CAMARINES SUR
FINDING/S:
1. That the source of fund for this Supplemental Budget was taken from PS Savings for CY 2021
from various offices in the amount of P1,100,000.00.
2. The said source of fund shall be funds shall be used for the payment of Gratuity Pay for Job
Order and contract of Service of the LGU in the amount of P400,000.00.
3. That disbursement of funds intended for the above mentioned appropriation as authorized
under Administrative Order No. 45 dated December 24, 2021 at a uniform rate not exceeding
P10K for each qualified government employee should adhere to DBM Budget Circular No.
2021-4 dated December 28, 2021 observing the conditions and guidelines under Item No. 5
sub-item 5.1 to 5.0 under said circular and payment thereof shall be not earlier than December
21, 2021 as expressly stated under item No. 11 thereof and subject to the proper and auditing
rules and regulations as provided under COA Circular No. 2015-009 dated December 01, 2015s.
4. The LGU of Baao is hereby reminded once again that the submission of Annual or supplemental
for review pursuant to Sec. 56 in relation with Sec. 327 of RA 7160 should be within three (3)
days after approval by the sangguniang bayan.
May the above findings/recommendations serve as your basis in the final review this
Supplemental Budget effective not earlier than December 29, 2021, subject to posting
requirements under Sec. 59 of RA 7160.
RECOMMENDATION/S:
36. APPROPRIATION ORDINANCE NO. 05 (SB No. 4) OF BAAO, CAMARINES SUR
FINDING/S:
1. That the source of fund for this Supplemental Budget was taken from FY 2021 MOOE Savings
(Donations-Office of the MHO) amounting to P1,382,000.00.
2. The said source of fund shall be used for the payment of One-time Gratuity Pay to Contract of
Service (COS) Workers & Job Order (JO) workers not exceeding at P5,000.00 each qualified
employees in the government.
3. That disbursement of said appropriation as authorized under Administrative Order No. 46

dated December 29, 2021 shall strictly adhere to the implementing guidelines under Budget
Circular No. 2015-5 dated December 31, 2021 particularly item 5, sub-item 5.1-5.3 and item 10
thereof.
4. The LGU of Baao is hereby reminded once again that the submission of Annual or supplemental
for review pursuant to Sec. 56 in relation with Sec. 327 of RA 7160 should be within three (3)
days after approval by the sangguniang bayan concerned.
May the above findings/recommendations serve as your basis in the final review this
Supplemental Budget effective not earlier than December 30, 2021, subject to posting
RECOMMENDATION/S:
37. APPROPRIATION ORDINANCE NO. 11 (SB No. 9) OF CALABANGA, CAMARINES SUR
FINDING/S:
1. That the source of fund for this SB#9, savings from the General Fund vacant funded position of
the LGU in the amount of P2,250,000.00.
Productivity Enhancement Incentive 750,000.00
Monetization of Leave Credits 1,500,000.00

Total 2,250,000.00
3. That the appropriation of 1,500,000.00 intended for the grant of Productivity Enhancement
Incentive (PEI) to officials and employees of the LGU should be disbursed not earlier than
December 15, 2021 pursuant to the provisions of Budget Circular 2017-4 dated December 4,
2017 without prejudice to all its prohibitions and limitation.
4. That the computation of monetization of leave credits should be in accordance with item 3.0,
specifically 3.1 of Budget Circular No. 2016-2 dated March 29, 2016.
5. That disbursement of appropriation incorporated herein shall be in accordance with proper

accounting and auditing rules & regulations. Further, the LGU is hereby reminded once again
that the submission of annual or supplemental budgets for review pursuant to Sec. 56 in
relation with Sec. 327 of RA 7160 should be within three (3) days after approval by the Local
Chief Executive concerned.
May the above review findings/recommendations serve as your basis in the final review
this Supplemental Budget effective not earlier than November 29, 2021, subject to posting
RECOMMENDATION/S:
38. APPROPRIATION ORDINANCE NO. 21-002 s. 2021 (SB No. 1) OF TIGAON, CAMARINES SUR
FINDING/S:
1. That the sources of fund for this budget as certified by the Municipal Treasurer and Municipal
Accountant was taken from PS Savings for CY 2021 amounting of P1,732,577.16.
2. The fund shall be used for the below-listed items of expenditure.
Account Title Amount

Productivity Enhancement Incentive P 545,000.00
Service Recognition Incentive 1,091,000.00

Total P1,636,000.00
3. We noted that there is an excess appropriation for the above purpose as shown below which
should not be disbursed, viz:
Appropriation for PEI and SRI P 1,732,577.16

Less: Breakdown
PEI (Productivity Enhancement Incentive) P 545,000.00
SRI (Service Recognition Incentive) 1,091,000.00 1,636,000.00
Excees P 96,577.16
4. The herein appropriation for Productivity Enhancement Incentive (PEI) shall be governed by the
provisions of BC 2017-4 dated December 4, 2017 subject to proper accounting and auditing
rules and regulations.
5. The payment of Service Recognitions incentive to qualified personnel of the LGU as authorized
under AO No. 45 dated Dec. 24, 2021 should strictly adhere to the provisions of BC 2021-4
dated Dec. 28, 2021 subject likewise to proper accounting and auditing rules and regulations.
6. That submission of budget for review whether Annual or Supplemental should be within 3 days
from approval pursuant to Sec. 56 in relation with Sec. 327 of RA 7160.
We Hope that the above findings serve as your guide/tool in the final review/approval of
the CY 2021 Supplemental Budget No. 1 of Tigaon, Cam. Sur effective on its stated date of
effectivity subject to posting requirements under Sec. 59 of RA 7160.
RECOMMENDATION/S:
39. RESOLUTION NO. 178 S. 20221 OF GAINZA, CAMARINES SUR
FINDING/S:
Upon initial evaluation, we noted that grant of Service Recognition Incentive can be charge
against available Savings in the 2021 Annual Budget of the LGU subject to PS limitation pursuant to
Sec. 325 (a) of RA 7160 as provided in Sec. 8 of BC 2021-4 dated December 28, 2021.
However, it is recommended that an Appropriation Ordinance authorizing a Supplemental
Budget pursuant to Sec. 321 of RA 7170 should be prepared instead of this Resolution No. 178
considering that Service Recognition Incentive is not among those identified expense item in the
approve CY 2021 AB, hence, augmentation of fund in this case cannot be given due course. This
resolution, therefore, should be returned to the LGU for compliance of the herein requirement
subject to Supplemental AIP.
RECOMMENDATION/S:
The committee recommends that Resolution No. 178 s. 2021 be returned to the LGU for
supplemental budget preparation and the AIP.
40. SUPPLEMENTAL BUDGET NO. 07 FY 2021 OF DEL GALLEGO, CAMARINES SUR
1. Since the source of fund is taken from the realignment/reprogrammed appropriation of
20% Economic Development Fund for FY 2018, a copy of the MDC Resolution pertaining
to the prioritization of reprogrammed appropriation of PPAs in the amount of
P1,513,162.55 and approved by the Sanggunian Bayan should be attached in this budget
as supporting documents;
2. The amount of P513,162.55 appropriated for other Maintenance & Operating Expenses
should be detailed as to what specific PPAs under the social services program of the 20%
EDF it is being allocated in consonance with DBM-DOF-DILG JMC No. 1 dated November
4, 2020 and DILG-DBM JMC #1 S. 2020.
3. LBP Form No. 8 should be revised as Statement of Funding Sources and not as Statement
of Supplemental appropriation.
RECOMMENDATION/S:
The committee recommends that Supplemental Budget No. 07 s. 2021 be returned to the
LGU for revision/amendment and compliance of requirements.
41. APPROPRIATION ORDINANCE NO. 06 S. 2021 (S/B No. 6) OF TINAMBAC, CAMARINES SUR
FINDING/S:
1. The source of fund for this budget as certified by the Municipal Treasurer and Municipal
Accountant were taken from the following:
Savings from Various Officer

Maintenance & Other Operating Expenses (MOOE) P1,655,113.00
Capital Outlay (CO) 1,753,000.00
Special Purpose Appropriations (SPA) 685,000.00
Total P4,093,113.00
2. The funds shall be use for the below-listed expenditures:
Particulars Amount
Mayor’s Office
Electricity Expense P 350,000.00
Other MOOE 100,000.00
SPA (Other General Services) 2,643,113.00
Sub-Total P 3,093,113.00
MSWDO:
SPA (Other General Services) 1,000,000.00
Grand Total P 4,093,113.00
3. That appropriation for Donation amounting to One (1) Million Pesos allocated to MSWDO
intended for Assistant to Individual in Crisis Situation (AICS) as indicated in the Supplemental AIP
herein attached should be guided by the provisions of DSWDO AO 171 subject to the revised
guidelines on AICS pursuant to DSWD MC No. 11 s. 2019 and DSWDO MC 24 s. 2020, subject
to Sec. 305 (b) and 335 of RA 7160 and to proper accounting and auditing rules and regulations
in the payment of obligations thereof.
4. All procurement matters shall be subject to the pertinent provisions of RA 9184 and its IRR as
Revised and any relevant per COA Circular 2015-009 dated Dec. 01, 2015 subject to proper
accounting and auditing rules and regulations.
5. That submission of budget for review whether Annual or Supplemental Budget should be within
3 days from approval pursuant to Sec. 56 in relation with Sec. 327 of RA 7160.
RECOMMENDATION/S:
The committee recommends that Appropriation Ordinance No. 2 S. 2021 be declare
OPERATIVE IN ITS ENTIRIETY.
42. MUNICIPAL ORDINANCE NO. 13 S. 2021 OF TINAMBAC, CAMARINES SUR

FINDING/S:
After a thorough evaluation of said ordinance, we noted that the LGU have created an
independent office/department for the peso instead of establishing the same under the Office
of the Mayor. As an independent office, the Municipal Government Department Head (SG 24)
shall be considered as the Head of Office, however, the parenthetical position of PESO Manager
shall be indicated in the appointment of the MGDH as provided under CSC MC No. 20 s. 2019
which sets the qualification standard for the PESO positions in the LGUs pursuant to RA 8759 as
amended by RA 10691. The organizational structure as presented under Sec. 5 of said
ordinance is in compliance with the law above-cited and positions being created are among the
listed positions under the Labor, Employment and Manpower Index of Occupation Services
(IOS) of LBC No. 137 dated July 13, 2021. Further, creation of these positions is already
included in the CY 2022 Annual Budget of the LGU and same is within the PS ceiling limitations
under Sec. 325 (a) of RA 7160. However, we encouraged the LGU to consider Sec. 13 (a-c) of
CSC MC 19 S. 1992 in the organizational structure of the PESO to be fully considered as an
independent office.
RECOMMENDATION/S:
The committee recommends that Municipal Ordinance No. 13 s. 2021 be declared VALID.
43. APPROPRIATION ORDINANCE NO. 6 S. 2021 (S/B No. 6) OF GOA, CAMARINES SUR
FINDING/S:
1. The source of fund for this budget as certified by the Municipal Treasurer and Municipal
Accountant were taken from the below-listed Savings:
General Fund Economic Enterprise

PS, MOOE, and Capital Outlay P8,465,000.00
Subsidy from the General Fund P100,000.00
2. The fund shall be used for the below-listed item of Expenditures:
Account Title/Code General Fund Eco. Enterprise

Personal Services (Service Recognition Incentive P3,725,000.00
MOOE 4,520,000.00
Capital Outlay 120,000.00 100,000.00
Total P8,365,000.00 P100,000.00

3. That Service Recognition Incentive (SRI) shall be granted to qualified government personnel at a
uniform rate not exceeding P10,000.00 each as authorized under AO No. 45 dated December 24,
2021 which should be guided by provisions of BC 2021-4 dated December 28, 2021 specifically
item No. 4, 5 and 8 thereof. Payment of said incentive should not be made earlier than Dec. 21,
2021. It was noted that the LGU has provided more than the allowable rate under the above-
cited circular. It was likewise noted that employees under the Economic Enterprise were
granted said benefit chargeable against the General Fund as shown below.
Appropriation (CY 2022 Annual Budget) P3,725,000.00
Amount per submitted breakdown 3,700,000.00 P 25,000.00
General Fud:
125 employees @ 25,000.00 P3,125,000.00
125 employees @ 10,000.00 allowable rate 1,250,000.00 1,875,000.00
Economic Enterprise (23 employees @ 25,000.00) 575,000.00 2,450,000.00
Total P2,475,000.00
Granting of said benefit in excess of the allowable rate as well as charging of PS Cost pf
Economic Enterprise to the General Fund cannot be given due course being violative of BC 2021-
4 and Sec. 325 a Service from the authorized used of LGUs transfer/advances to Local Economic
Enterprise. It is therefore recommended that the amount of P2,475,000.00 above-cited should
be disallowed for lack of legal basis.
4. All procurement matters shall be subject to the pertinent provisions of RA 9184 and its IRR as
Revised and any relevant policies issued by the GPPB, following the Revised NGAs per COA
Circular 2015-009 dated Dec. 01, 2015 subject to the proper accounting and auditing rules and
regulations.
RECOMMENDATION/S:

44. APPROPRIATION ORDINANCE NO. S. 2021 (S/B No. 4) OF CABUSAO, CAMARINES SUR
FINDING/S:
1. Since the source of fund is taken from the realigned/reprogrammed appropriation of 20%
Economic Development Fund for FY 2018, a copy of the MDC Resolution pertaining to the
prioritization of reprogrammed appropriation of PPAs in the amount of P1,513,162.5 and
approved by the Sangguniang Bayan should be attached in this budget as supporting
document;
2. The amount of P513,162.55 appropriated for Other Maintenance & Operating Expenses should
be detailed as to what specific PPAs under the social services program of the 20% EDF it is
being allocated I consonance with DBM-DOF-DILG JMC No. 1 dated November 4, 2020 and
DILG-DBM JMC #1 S. 2020;
3. LBP Form No. 8 should be revised as Statement of funding Sources and not as Statement of
Supplemental appropriations.
RECOMMENDATION/S:
The committee by approving Resolution No. 49 and Resolution No. 50, as supporting
documents to Supplemental Budget No. 4, Appropriation Ordinance No. s. 2021 is declared

FINDING/COMMENT:
This resolution does not clearly state or reflect the details/title of the Program, Project and
activity by sector, the funding sources for the PPAs and the specific location of the project. The AIP
Form/Format with AIP Reference code as provided under page 9 of the 2016 Budget Operations
manual should be accomplished and attached to the MDC Resolution for approval of the
sanggunian. Therefore, any action thereof should be held in abeyance pending receipt of the said
requirement.
RECOMMENDATION:
The committee recommend that Resolution No. 57 s. 2021 be RETURNED. The AIP
Form/Format with AIP Reference code as provided in under page 9 of the 2016 Budget Operation
manual should be accomplish.

FINDING/COMMENT:
MDC Resolution should state the amount per PPAs of the Supplemental AIP from where the
funding source of the new projects have been taken though the AIP forms have reflected the PPAs
in the attached AIP format. Any action hereof shall be held in abeyance pending submission of the
herein cited requirement.
RECOMMENDATION/S:
The committee recommend that Resolution No. 59 s. 2021 be RETURNED. The AIP
Form/Format with AIP Reference code as provided in under page 9 of the 2016 Budget Operation
manual should be accomplish.
FINDING/COMMENT:
Per verification of the AIP CY 2022 submitted by the LGU and reviewed by our office on January
3, 2022, all the PPAs listed in MDC Res. No. 4 s. 2021 were included in the cy 2022 AIP of LGU
Cabusao and the total amount of P23,254,842.20 is equivalent to the 20% of NTA allocated to said
LGU per No.82-A. This resolution, therefore may be given due course.
RECOMMENDATION/S:
The Committee recommend that Resolution No. 60 s. 2021 be declared VALID.

FINDING/COMMENT:
This resolution does not state the funding requirement/funding source and the list of PPAs
included in the supplemental AIP for CY 2022. Considering that the Devolution Transition Plan was
not yet included in the CY 2022 AIP of the LGU, a supplemental AIP for CY 2022 may be enacted
however, the list of the PPAs in the DTP & Capability Development Agenda in accordance with the
provisions under Executive Order No. 138 dated June 1, 2021 and its implementing rules and
Regulations dated July 2, 2021 should be submitted. Further, said DTP for the 1 st year
implementation should be included in the annual Budget for CY 2022. Approval of this resolution,
therefore, should be held in abeyance pending receipt of the herein requirement
RECOMMENDATION/S:
This resolution does not state the funding requirement/funding source and the list of PPAs
included in the supplemental AIP, the a supplemental AIP CY 2022 may be enacted, hence, the
committee recommend that Resolution No. 61 s. 2021 be returned.
49. ORDINANCE NO. 2021-29 OF IRIGA CITY
FINDING/COMMENT:
Upon initial evaluation of the same, we noted that the effectivity of this ordinance shall be
upon the approval of the City Mayor as stated under Section 6. Considering that the extension
period is until September 28, 2022, it is recommended that the PPAs for this purpose shall have
been included in the approved CY 2022 AIP, otherwise a Supplemental AIP should be prepared by
the CDC & approved by Sangguniang Panlungsod.
RECOMMENDATION/S:
The committee finds that effectivity of this ordinance shall be upon the approval of the City
Mayor as stated under Sec. 6, considering that the extension period is until September 28, 2022.
The PPA s for this purpose shall have been included in the approved CY 2022 AIP, Hence it is
recommends that Ordinance No. 2021-29 be RETURNED.
ALEXANDER JAMES D. JAUCIAN

Chairperson
EMMANUEL H. NOBLE
Vice Chairperson
ROMULO O. HERNANDEZ NELIE P. LARGO

Member Member

COMMITTEE REPORT WITH FINDING, mAR 23

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

COMMITTEE REPORT WITH FINDING, mAR 23

Uploaded by

Copyright:

Available Formats

PROVINCE OF CAMARINES SUR

Cadlan, Pili, Camarines Sur

OFFICE OF THE SANGGUNIANG PANLALAWIGAN

Committee on Finance and Appropriation

The Honorable Presiding Officer

1. RESOLUTION NO. 53 S. 2021 OF CABUSAO, CAMARINES SUR

3-4. RESOLUTIONSNO. 49 AND 50 S. 2021OF CABUSAO, CAMARINES SUR

The committee recommends that Resolutions No. 49 and 50 declared VALID.

Purchase of Dialysis Machine and accessories 1,400,000.00

Purchase of X-Ray Machine 1,300,000.00

3. That disbursement of appropriations incorporated in this supplemental budget shall strictly

Traveling Expense 1,285,000.00

2. That said sources of fund shall be used to fund the following:

Collective Negotiation Agreement 4,125,000.00

4. That disbursement of appropriations incorporated in this supplemental budget shall be

2. That said source of fund shall be used for the following:

Productivity Enhancement Incentive 75,000.00

5. That disbursement of appropriation incorporated herein shall be in accordance with proper

Traveling Expense 250,000.00

2. That said source of fund shall be used for the following:

Collective Negotiation Agreement 350,000.00

Implementing Office PPAs Amount

11. RESOLUTION NO. 2021-383 OF IRIGA CITY

13. RESOLUTION NO. 2021-385 OF IRIGA CITY

14. RESOLUTION NO. 2021-386 OF IRIGA CITY

15. APPROPRIATION ORDINANCE NO. 03 S. 2021 (SB No. 3) OF IRIGA CITY

3. That utilization of the herein Programs/Projects/Activities (PPAs) for sustaining and

4. That utilization of the herein Programs/Projects/Activities (PPAs) for sustaining and

21. RESOLUTION NO. 21-380 OF LIBMANAN, CAMARINES SUR

2. That a specific program/project/activity should be specified/indicated the proposed

PS-One time SRI P 642,000.00

4. That disbursement of the appropriation for Donation-AICs in the amount of P1,500,000.00

Position Title Office

2. That said in the total amount of 10,065,504.53 shall be used:

3. That disbursement of said appropriation as authorized under Administrative Order No. 46

2. That said source of fund shall be used for the following:

Productivity Enhancement Incentive 750,000.00

Monetization of Leave Credits 1,500,000.00

5. That disbursement of appropriation incorporated herein shall be in accordance with proper

2. The fund shall be used for the below-listed items of expenditure.

Account Title Amount

Service Recognition Incentive 1,091,000.00

Appropriation for PEI and SRI P 1,732,577.16

Savings from Various Officer

2. The funds shall be use for the below-listed expenditures:

42. MUNICIPAL ORDINANCE NO. 13 S. 2021 OF TINAMBAC, CAMARINES SUR

General Fund Economic Enterprise

2. The fund shall be used for the below-listed item of Expenditures:

Account Title/Code General Fund Eco. Enterprise

Total P8,365,000.00 P100,000.00

Appropriation (CY 2022 Annual Budget) P3,725,000.00

Amount per submitted breakdown 3,700,000.00 P 25,000.00

Economic Enterprise (23 employees @ 25,000.00) 575,000.00 2,450,000.00

The committee recommends that Appropriation Ordinance No. 6 s. 2021 be declared

45. RESOLUTION NO. 57 S. 2021 OF CABUSAO, CAMARINES SUR

46. RESOLUTION NO. 59 S. 2021 OF CABUSAO, CAMARINES SUR

The Committee recommend that Resolution No. 60 s. 2021 be declared VALID.

ALEXANDER JAMES D. JAUCIAN

ROMULO O. HERNANDEZ NELIE P. LARGO

You might also like