“ ane OF Ty SP OFFICIAL % SRELEA & Signature Bete bic ofthe Pilpenes DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT DILG-NAPOLCOM Cats, EDSA corner Guezon Avenue, West Tange. Quezon Cy wena grea To I PROVINCIAL GOVERNORS, CITY MAYORS, MUNICIPAL MAYORS. DILG REGIONAL DIRECTORS, PROVINCIALICITY DIRECTORS, FIELD OFFICERS, AND OTHERS CONCERNED SUBJECT: REVISED OMNIBUS GUIDELINES IN THE MONITORING AND EVALUATION OF PROJECTS UNDER THE ASSISTANCE TO LOCAL GOVERNMENT UNITS - LOCAL GOVERNMENT SUPPORT FUND (ALGU-LGSF) APR 18 2023 DATE 4.0 Background The Department of the Interior and Local Government (DILG), given its mandate as overseer, is tasked to implement mechanisms that foster continuous growth in transparency and accountability at all local government levels. Henceforth, the Department adopts a multi-faceted approach to the monitoring and evaluation of programs and projects under the “Assistance to Local Government Units - Local Government Support Fund” (ALGU-LGSF). More specifically, risk-based progress monitoring shall be its overarching frame, which considers timeliness, quality and the dimensions of transparency and accountability. The methodology is based on participatory governance practices involving multiple stakeholders from the Local Government Units (LGUs), the DILG, and non-government organizations/civil society organizations (NGOs/CSOs) while using digital platforms (e.g. SubayBayan and RSSA) The Management Action is also embedded into the Monitoring and Evaluation (M&E) process as presented in the latter part of the issuance. Moreover, a guiding framework and a brief discussion pertaining thereto is provided in Annex A which details the rationale, approach, and methodology used in these guidelines. 2.0 Purpose This Memorandum Circular (MC) details the mechanisms in monitoring projects under the LGSF which will be implemented by LGUs. This shall harmonize and codify guidelines of the DILG pertaining to and applicable for M&E of the LGSF ““Matino, Mahusay at Maaasahan” Trunkline No. 6876-34-543.0 4.0 5.0 including DILG MC No. 2018-104, DILG MC No. 2018-114, DILG MC No. 2020- 098, DILG MC No. 2020-151, DILG MC No. 2021-040 and issued program implementation guidelines. Legal Compliance This MC is consistent with the pertinent provisions of the General Appropriations Act. It states that the DILG shall monitor and evaluate the projects covered by the Local Government Support Fund (LGSF). Scope/Coverage This policy shall cover: 4.1 All LGUs (Province, City, Municipality and Barangay implementing LGSF projects), including the Local Project Monitoring Committees; 4.2 All DILG Field Offices (DILG-FO) primarily involved in the monitoring and evaluation of LGSF projects; 4.3 Office of Project Development Services (OPDS) and Office of the Undersecretary for Local Government thru Localization of Executive Order 70 Project Management Office (LEO 70 PMO); 4.4 Projects under the LGSF for FY 2021 and thereafter, including, but not limited to: 4.4.1. Assistance to Cities (AC) 44.2 Conditional Matching Grant to Provinces (CMGP) 443 Disaster Rehabilitation and Reconstruction Assistance Program (DRRAP) 4.4.4 Financial Assistance to Local Government Units (FALGU) 445 Growth Equity Fund (GEF) 4.4.8 — Support to the Barangay Development Program (SBDP) Policy content and guidelines 5.1. Operational Prerequisites 5.11 ‘The concerned LGU shall submit copies of the documentary requirements, but not limited to, as stipulated in Annex B to the DILG-Field Office, whichever is applicable, necessary for the monitoring and evaluation. The implementing LGU — shall ensure _—the organizatior/reconstitution, and functionality of its Local Project Monitoring Committee (LPMC) in accordance with DILG MC No. 2019-188, DILG MC No. 2020-070 and related policies. The LPMC shall be primarily responsible in carrying out the monitoring deliverables at the LGU level as prescribed in these guidelines. Page 2 of 18.5.1.3 To ensure transparency of the projects to be implemented, the implementing LGU shall develop or maintain its functional/operational website. In addition to the website, the LGUs may also maintain and use their official social media pages (Facebook, Twitter, etc.) to disclose reports and showcase progress pertaining to project implementation. 5.2 Project Monitoring 5.2.1 Roles and Responsibilities Local Government Units The responsibility and accountability in the implementation of programs and projects and proper utilization and disbursement of the LGSF allocation shall rest upon the LCE and other local officials concerned of the recipient LGU. It is, also the responsibility of said local officials to ensure that the funds released to the LGU are utilized strictly in accordance with applicable budgeting, accounting, and auditing rules and regulations, and pertinent provisions of RA No. 9184. The national subsidy shall be used within the fund validity. ‘The beneficiary LGU shall revert to the National Treasury: a. any undisbursed amount for completed projects within the fund validity. The reversion shall be made within three (3) months after the final billing has been paid, and/or; b. any undisbursed amount after the fund validity. For those projects which are ongoing but not yet completed, the LGU/s shall commit to complete the remaining works using LGU funds and issue a letter of commitment (Annex K); . if at any point before the end of the fund validity, the LGU determines that the funds can no longer be utilized, The completed facilty/ies shall be booked as an LGU asset one (1) month after payment of the final billing. 5.2.1.1 Local Project Monitoring Committee a. Consistent with DILG MC No. 2019-188 and DILG MC No. 2020-070, the LPMC shall monitor: () Programs and projects in the Local Development Investment Program (Foreign-Funded and GAA-Funded) and those in the priority list of the President, including development projects funded from the National Tax Allocation (NTA) Page 3 of 18.share of LGUs or supported by funds released directly to the province/citymunicipality; and (i) Projects funded from locally-generated resources which are implemented within their respective areas. b. For LGSF programs, it shall be guided on the systems and procedures set by these Guidelines, including the Program Monitoring Checklist provided in Annex C of this MC. Further, it shall accomplish the applicable RPMES Forms and provide copies of the same to the DILG Field Office including all observations, findings, and recommendations, if any. For Infrastructure Projects 5.2.1.1.1. _ Local Engineering Office for projects implemented by P/C/M, and the Punong Barangay or his/her duly authorized personnel for Barangay-Implemented Projects, a. Responsible in the implementation and supervision of LGU project, ensuring that all phases of the project are in accordance and compliance with the national standards, policies and issuances; b. Accomplish the monitoring or QAAR Tools (Annex D) during the conduct of actual field monitoring; c. In cases where DILG and LGU personnel jointly monitor the project, accomplishment of QAAR Tool (Annex D) shall be done by the DILG. The LGU shall issue a Notice of Defects / Deficiencies (Annex E) to the contractor for the observations, findings, and recommendations stipulated in the Aide Memoire. d. Enroll projects in the SubayBayan, within 16 days upon receipt of the NADA by the LGU, to include project title, allocation, and other basic project details, e. Report the status and progress of project implementation through the SubayBayan, on a monthly basis, consistent with DILG Memorandum Circular No. 2018-114 and DILG Page 4 of 18Memorandum Circular No. 2020-151, to include the following} i. Project Profile; ii, Project Milestones; iii, Physical Status including its_ proof document, such as but not limited to Statement of Work Accomplished (SWA) — Annex F, Certificate of Completion (COC) — ‘Annex G for infrastructure projects; and iv. Financial Status including its proof documents such as but not limited to Report of Disbursement / Liquidations — Annex H, Report on Fund Utilization and Status of Program / Project Implementation - Annex I f. Capture geo-tagged photos and videos at specific project milestones and upload the same to the SubayBayan portal g. Prepare and submit to the DILG PO, through the C/MLGOO, the Project Completion Report ~ Annex J within 30 Calendar Days after issuance of Certificate of Completion; h. After the Defects and Liability Period, conduct assessment using the Rapid Subproject Sustainability Assessment (RSSA) System. For Non-Infrastructure Projects 5.2.1.1.2._ Concerned LGU office for projects implemented by P/C/M, and the Punong Barangay or his/her duly authorized personnel for Barangay Implemented Projects: a. Responsible in the implementation and supervision of LGU project, ensuring that all phases of the project are in accordance and compliance with national standards, policies and issuances. b. Accomplish the Non-Infrastructure monitoring templates (Appendix 1 to 19), whichever is applicable, during the conduct of actual field monitoring; . In cases where DILG and LGU personnel jointly monitor the project, accomplishment Non- Infrastructure Monitoring Templates as Page § of 18mentioned in item C shall be done by the DILG. The DILG shall then issue an Aide Memoire containing the observations, findings and recommendations; d. Enroll projects in the SubayBayan, within 15 days upon receipt of the NADAI by the LGU, to include project title, allocation, and other basic project details; e. Report the status and progress of project implementation through the SubayBayan, on a monthly basis, consistent with —DILG Memorandum Circular No. 2018-114 and DILG Memorandum Circular No. 2020-151 to include the following: i. Project Profile; ii. Project Milestones; il, Physical Status physical status including its proof document, Monitoring Templates using Appendix 1 — 19, whichever is applicable, for non-infrastructure projects; and iv. Financial Status including its _ proof documents such as but not limited to Report of Disbursement / Liquidations — Annex H, Report on Fund Utilization and Status of Program / Project Implementation - Annex I f. Capture geo-tagged photos and videos at specific project milestones and upload the same to the SubayBayan portal; g. Prepare and submit to the DILG PO, through the C/MLGOO, the Project Completion Report — Annex J within 30 Calendar Days after issuance of Certificate of Completion; and 5.2.1.2 DILG City/Municipal Local Government Operations Officers a. Accomplish Program Monitoring Checklist stated in Annex G and submit to DILG-PO for further review of the designated DILG-PO Engineer, for projects monitored for the quarter; b. Ensure that the LGU will comply with the accomplishment of monitoring / risk assessment Page 6 of 18tools mentioned in Item c, Section 5.2.1.2 and/or Item C. Section 5.2.1.3 of these guidelines; c. Verify monthly project progress report encoded by the implementing LGU in the SubayBayan and provide observations, findings, and recommendations to the LGU, if any; d. The C/MLGOO, as member of the RCSP Core Team, shall monitor the compliance of the barangays that the Support to the Barangay Development projects submitted to the Provincial Task Force-ELCAC are included in the enhanced Barangay Development Plan and incorporated in the Annual Investment Plan; fe. The C/MLGOO shall monitor the inclusion of LGSF projects in the trust fund utilization report in compliance with the Full Disclosure Policy (FDP); and f. Perform the roles and responsibilities as mentioned in the DILG MC 2021-123: Guidelines for the Implementation of the Rapid Subproject Sustainability Assessment. 5.2.1.3 DILG Provincial Offices (DILG-PO) a. Review compliance of LGUs to the documentary Tequirements mentioned in the Local Budget Circulars through evaluation of submitted Program Monitoring Checklist - Annex C and submit report to DILG RO. Provide technical assistance to LGUs in the preparation of documentary requirements, if necessary; b. Monitor the progress of project implementation in, accordance with the approved contract and compliance with the design, plan, specifications and such other standards, policies and issuances pertaining to infra and non-infra by the National Government, as applicable; ¢. Accomplish the following monitoring J risk assessment tools during the conduct of actual field monitoring Infrastructure Projects: Quality Assurance Assessment Report (QAAR) Tool — Annex D; Page 7 of 18- Aide Memoire - (template already incorporated in the QAAR Tool) * For non-infrastructure projects, secure @ copy of the Monitoring Templates - Appendix 1-19, whichever is applicable, accomplished by the LGU and provide observations/comments and recommendations, if any; * Issue a letter to LGU copy furnished the DILG RO to officially transmit the observations, findings and recommendations with attached Aide Memoire Conduct Monthly Risk Assessment and submit as management action report to the RO based on the monthly monitoring and Monitoring tools; Facilitate enrollment and encoding of status and progress for barangay-implemented projects; Validate the monthly project progress encoded, updated and uploaded by the LGU in the SubayBAYAN platform through its implementing arm/office and, for any inconsistency, provide observations / findings and recommendations to the LGU through the C/MLGOO for rectification, if warranted, conduct on-site validation; Act on complaints or issues received through various channels. concerning projects implemented by LGUs, (Provinces, Cities, Municipalities and Barangay/s within their jurisdiction); Maintain electronic copy of project documents of the LGU such as, but not limited to: Infrastructure Projects: = Mentioned in Section 5.21.2 of these guidelines in relation to infrastructure projects = Procurement Schedule; = Detailed Engineering Design - Implementation Schedule; - Final Inspection Report; - Certificate of Completion and Acceptance; = Statement of Work Accomplished; = Report of Disbursement; Report on Fund Utilization Non-infrastructure Projects: Page 8 of 18Project Profile; Inventory of Motor Vehicles; Report of Disbursement; Report on Fund Utilization i. Prepare Provincial Program Completion Report - Annex J within six (6) months after the end of fund validity and submit copy to DILG RO; or supply data; j. Validate and submit consolidated RSSA results; and k. Comply with the required Management Action as provided for in Section 5.3 of these guidelines. 5.2.1.4 DILG Regional Offices (DILG-RO) a. Provide resolution to the observations / findings in the Program Monitoring Checklist - Annex C elevated by the DILG PO. Provide technical assistance to LGUs in the preparation of documentary requirements, if necessary; b. Oversee the monitoring of progress of project implementation in accordance with the approved contract and compliance with the design, plan, specifications and such other standards, policies and issuances by the National Government, ©. Accomplish the following monitoring / risk assessment tools during the conduct of actual field monitoring: Infrastructure Projects: = Quality Assurance Assessment Report (QAAR) Tool - Annex D; Aide Memoire - (template already incorporated in the QAAR Tool) *Fornon-infrastructure projects, secure a copy of the Monitoring Templates - Appendix 1-19, whichever is applicable, accomplished by the LGU and provide observations/comments and recommendations, if any; ‘Issue a letter to LGU informing on the observations, findings and recommendations with attached Aide Memoire; and Page 9 of 18*Ensure that the LGU will confirm the observations, findings and recommendations through an issuance of reply letter and they have issued a Notice of Defects / Deficiencies - Annex E to the contractor for infrastructure projects. Consolidate Monthly Risk Assessment from the PO and submit as management action report to the CO based on the monthly monitoring and Monitoring tools, provide appropriate action on the submitted management action report from the PO; Approve the monthly project progress encoded, updated and uploaded by the LGU in the SubayBAYAN platform through its implementing arm/office, otherwise, return to the LGU through the C/MLGOO for rectification, and if warranted, conduct on-site validation; For each reporting period, compare the Quarterly Report on Fund Utilization and Project Status posted by the LGU to its website with the data in the SubayBayan. If discrepancies are found, inform the DILG-PO concerned for appropriate action; ‘Act on complaints or issues received through various channels, and those elevated by the DILG POs within their jurisdiction; Validate and submit consolidated RSSA results per DILG MC No. 2021-123; and Comply with the required Management Action as provided for in Section 5.3 of these guidelines. §.2.1.5 DILG Central Office (DILG-CO) a. Office of Project Development Services Oversee the monitoring and evaluation of the Programs, and provide appropriate capacity development interventions; Develop tools and administer assessment of Monitors, such as, but not limited to LPMCs, DILG Field Offices, NGOs/CSOs, for purposes of recognition and awards; Page 10 of 18iii, Conduct periodic assessment of programs based on targets; iv. Conduct validation of projects based on data submitted through the SubayBayan; v. Conduct or necessary; -site validation of projects at risk, as vi. Prepare quarterly status reports of LGSF projects derived from the SubayBayan; vii. Act on complaints or issues received through various channels; vil, Ensure the regular monitoring and quality assurance validation of submitted reports based on the Projects-at-Risk Matrix and QAAR to be prepared by ROs technical staff, in accordance with the approved QMS. process; ix. Creation of Special Committee on Management Actions; and x. Comply with the required Management Action as provided for in Section 5.3 of these guidelines. . Localization of EO 70 Project Management Office i. Shall ensure: 1. Proper implementation of all projects under the SBOP; 2. All documentary requirements for funds release are properly and timely prepared and endorsed to the DBM through the National Task Force to end Local Communist Armed Conflict (NTF-ELCAC) by the concemed Regional Task Force to End Local Communist Armed Conflict (RTF- ELCAC); 3. Project implementation standards are properly coordinated with other National Government Agencies (NGAs) concerned and are readily available and accessible to the implementing LGUs thru the DILG field offices; Page 11 of 18,5.3 il. Management Action 5.3.1 4. All policy issuances and implementing guidelines are cascaded to all LGUs thru the DILG Field Offices; 5. SBDP implementation is contributory to the objectives of the ELCAC - National Task Force (NTF) and the Retooled Community ‘Support Program (RCSP); 6. All reportorial requirements of the implementing LGUs are —_ coherent, consistent and vertically aligned with the National Government requirements; and 7. All issues and concerns raised by the Regional Directors are properly addressed and acted upon. Shall provide: 1. Assistance to other NGAs at the national and regional levels that are members of the NTF-ELCAC and RTF-ELCAC, respectively, when necessary and; 2. Regular updates on the implementation of the SBDP to the NTF-ELCAC and the Undersecretary for Local Government. Conduct on-site inspections together with NTF-ELCAC consistent with the NTF ELCAC Memorandum Order No. 2022-001 (Guidelines on the Conduct of Project/Program Inspection of Select and/or Identified Barangay Development Programs). Engage partnership with an accredited Non- Government entity which shall_ conduct monitoring and evaluation of LGSF projects and ensure that engagement is subject to the pertinent provisions of _ the General Appropriations Act, RA 9184, applicable accounting, budgeting and auditing rules and regulations, and other guidelines to be issued for the purpose. Prepare and submit a Project Completion Report of the SBDP to NTF-ELCAC, thru the USLG, at the end of each year. RISK ASSESSMENT FROM THE FIELD MONITORS Page 12 of 185.3.2 5.3.3 Aside from the regular monitoring of the projects done by the field officers, they shall also be able to prioritize those that show possible risks that may develop into issues that may impede the project implementation. To efficiently identify which projects should be prioritized for monitoring and that the field monitors may be able to detect and advise that certain issues may arise from the implementation of the projects based on the matters present in the actual situation, this section provides for parameters that shall be compared to actual conditions. Several Factors were identified and clustered into 3 different categories known as triggers (access _ through: https:/tinyurl.com/OmnibusMatrix), to wit: 5.3.2.1 MINOR TRIGGERS - These are curable and minor noncompliance that may lead or trigger any quality issue and project completion delay (e.g. Non- Enrollment and/or delay in updating the Subaybayan Portal Entries, Posting and/or _—_Reportorial requirements such as but not limited to website posting, etc) 5.3.2.2 MAJOR TRIGGER/S - These are the triggering factors that may lead to Severe Level Risk if remains unattended. A written reminder letter shall be given to the LGU to correct the identified trigger to avoid possible risk. 5.3.2.3 SEVERE - RISK IDENTIFIED (ANYTHING THAT WILL AFFECT THE QUALITY & TIMELINESS) - These are identified risks that affect the quality and timeliness of the project. If it remains unattended or not acted upon it may lead to project non-completion, non-functionality and non-sustainability. Severe Risk are triggers that need the immediate attention and action of the LGU, these may be resulting from the continuous non-compliance of previous findings and other factors that will greatly affect the implementation. The “Notification System” shall apply to the continued non- ‘compliance of the LGUs as discussed below: Page 13 of 18NOTIFICATION SYSTEM MONITORING AND EVALUATION Figure 1: DILG Management Action Process Flow ‘All identified triggers shall be subjected to the warning scheme no action ‘eno sa corte Wino action Page 14 of 18,5.3.4 Being able to identify which level shall take actions on various concerns on the field, this process flow establishes the steps that the monitors are to undertake for concerns and issues of non-compliance with the Local Government Units. This is closely incorporated in the regular conduct of the monitoring and evaluation. Detailed description on the task assigned for each monitoring level can be viewed at: https: //tinyurl.com/OmnibusMatrix. Management Action report 5.3.4.1 5.3.4.2 5.3.4.3 5.3.4.4 Monthly, the DILG shall conduct risk assessment to identify | LGUs/implemented projects with non- compliance Non-compliance shall be subjected to issuance of Notices of Non-Compliance by DILG PO and RO. The DILG RO to submit the consolidated list of LGUs issued with the Notices (‘st to 3rd) every 28th day of the month to the OUSLG A Special Committee on Management Actions shall be created to verify and evaluate the submitted 3rd Notice of Non-Compliance and recommend final disposition. Note’ * If no LGU was issued with the Notice, the DILG RO shall submit a report stating that there is none in the area of jurisdiction. For the 3rd Notice of Non-Compliance subject for final disposition endorsed by the DILG ROs shall include the following documents: a. Copy of the 3" Notice of Non-Compliance issued b. Evaluation and Recommendation of the Region (Summary of actions taken by the Region, include legal assessment; coordination with BK region/legal office) c. Supporting documents (i.e, aide memoire, copies of other reminder/ Notices of Non- Compliance issued, history and timeline, and other related to project implementation documents.) Page 15 of 186.0 54 5.3.4.5 All offices concemed may refer to the links below in aide of monitoring and reporting: a. https:/tinyurl.com/OmnibusMatrix 1. Matrix of Risk Triggers 2. Matrix of Notification Scheme (Roles and Responsibility per level) b. https://tinyurl.com/Casesandinterventions 1. Matrix of Cases and Possible Interventions Other Special Considerations for Monitoring 5.4.1 Relevant provisions of DILG MC 2020-098 otherwise known as the Guidelines on Monitoring Under the New Normal shall apply for instances that normal monitoring procedures are compromised and safety of the Monitors are at risk (i.e pandemic, calamity, armed conflict, etc.). 5.4.2 Provisions, tools, and templates under MC 2018-104 Monitoring Guidelines, shall remain in effect unless deemed inconsistent with the provisions of these guidelines and supplemental guidelines to be issued for this purpose, References 61 62 63 64 65 DILG Memorandum Circular No. 2018-104: Policy Guidelines in Monitoring 2017 ADM, 2018 AM, 2018 SALINTUBIG programs under the Local Government Support Fund, and thereafter DILG Memorandum Circular No. 2020-098: Guidelines for the Conduct of On-site Monitoring under the New Normal Memorandum on Monitoring and Evaluation of Projects under FY 2021 Assistance to Local Government Units dated February 11, 2021 NTF-ELCAC Joint Memorandum Circular No. 01 series of 2019, Guidelines on the Operationalization of Executive Order No. 70 (s.2018) ‘Institutionalizing the Whole-of-Nation Approach in Attaining Inclusive and Sustainable Peace, Creating a National Task Force to End Local Communist Armed Conflict (NTF-ELCAC) and Directing the Adoption of the National Plan ELCAC" through the Regional/Local Task Forces (R/LTFs)-ELCAC, and the Adoption of an Enabling Umbrella Program NTF-ELCAC Memorandum Order No. 2022-001 Guidelines on the Conduct of Project/Program Inspection of Select and/or Identified Barangay Development Programs (BDP) Page 16 of 187.0 8.0 9.0 10.0 Annexes/Downloadable forms 7.1 AnnexA — - Guiding Framework 7.2. AnnexB — - Documentary Requirements 7.3. AnnexC — - Program Monitoring Checklist 7.3.1 Appendix 20: Detailed List of Program / Project 7.3.2 — Appendix 21: List of Local Budget Circulars and its Annexes 7.33 Appendix 22: CMGP Guidelines and its Annexes 7.3.4 Appendix 23: LGSF-AC Design Consideration 7.3.5 Appendix 24: LGSF-SBDP Technical Compliance Requirement Checklist 7.4 AnnexD — - QAAR Tools 7.5 AnnexE — - Notice of Defects and Deficiencies 7.6 AnnexF — - Statement of Work Accomplished 7.7 AnnexG — - Certificate of Completion 7.7.1 Appendix 1 -19: Monitoring Template for Non-infra and Vehicles 7.8 AnnexH — - Report of Disbursement / Liquidations 79 Annex! _ - Report on Fund Utilization and Status of Program / Status of Project Implementation 7.10 AnnexJ — - Project Completion Report 7.11 AnnexK = - Sample Letter of Commitment 742 AnnexL — - Management Action Report Summary Template 7.13 AnnexM — - Notice of Non-Compliance No. 1 Template 7.14 AnnexN — - Notice of Non-Compliance No. 2 Template 7.15 AnnexO — - Notice of Non-Compliance No. 3 Template All annexes/downloadable forms can be accessed through: https://tinyurl. com/OmnibusAnnexes. Effectivity This Memorandum Circular shall take effect immediately. Repealing clause All previous policies, issuances, or part thereof that are inconsistent with the provisions of these guidelines are hereby repealed. Feedback Inquiries concerning this document shall be directed or addressed to the Office of the Undersecretary for Local Government, through the Office of Project Development Services or the LEO70 PMO, using email addresses: mliringan@dilg.gov.ph / opds.pmed@gmail.com and Trunkline Numbers: 8876-3454 loc. 2101 / 2102 / 4301 Page 17 of 1811.0 Approving Authority mess ATTY. BENJAMIN.” ABALOS, JR. a > Secretar (0s§@fCNOUSLGIMLIOPDSIDRGZICAF Page 18 of 18