Lgu Policy

8/18/2019 Lgu Policy

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A Citizen’s Guide to Understanding

Local Government Units’ Finances,

Systems and FunctionsBy Jocelyn C. Cuaresma and Alvic Padilla

GOVERNMENT FINANCIAL SYSTEMS are traditionally inaccessible to people !o arenot p"blic o##icials or e$ployees% T!e best e&a$ple o# a closed #inancial syste$ is t!eb"d'et process% At bot! national and local le(els) t!e b"d'et process startin' #ro$b"d'et preparation to b"d'et acco"ntability and a"dit does not call on t!e participationo# ci(il society or t!e pri(ate sector% Typically) t!e pri(ate sector participates in'o(ern$ent transactions only as bidders #or 'o(ern$ent pro*ects) (endors o# 'oods and

ser(ices) in(estors a(ailin' o# 'o(ern$ent #iscal incenti(es and as ta&payers% Ci(ilsociety and t!e 'eneral p"blic participate as ta&payers) recipients o# 'o(ern$entpro'ra$s and pro*ects+ attendees to 'eneral asse$blies and p"blic !earin's on t!eb"d'et and as spectators d"rin' p"blic deliberations and cons"ltations%

Only recently !a(e t!e national 'o(ern$ent and local 'o(ern$ent "nits ,LG-s. startedopenin' "p t!eir #inancial syste$s to citi/ens in p"rs"it o# t!e policy and principles o# participatory 'o(ernance%

T!is article disc"sses t!e #inancial syste$s in local 'o(ern$ents) identi#ies t!e o##ices inc!ar'e o# local #inances and !o $ay e&ercise t!e poer o# t!e p"rse+ identi#ies t!e#las and ea0nesses in t!e #inancial syste$s+ deter$ines !o t!ese #las $ay be

addressed) and !o citi/ens $ay participate and e&ercise t!e a"t!ority andresponsibility assi'ned to t!e$ by t!e state "nder t!e 1221 Local Go(ern$ent Code%

Fiscal powers of local governments

T!e poer o# t!e p"rse can be #a(o"rably ,or "n#a(o"rably. e&ercised by 'o(ern$ento##icials and is stron'ly associated it! t!e poer and a"t!ority to propose) appropriateand release 'o(ern$ent #"nds to certain a'encies) o##ices) pro'ra$s and3or pro*ects%

Traditionally) t!e e&ercise o# t!e poer o# t!e p"rse is associated it! le'islati(e policy$a0in' o(er 'o(ern$ent b"d'ets) ta&es) #iscal incenti(es) 'rant or #ranc!ises and "seo# 'o(ern$ent #acilities and si$ilar reso"rces ,i%e%) !"$an reso"rce) p!ysical #acilities)

land and ot!er real properties.% At t!e national 'o(ern$ent le(el) it is said t!at t!e poer o# t!e p"rse ri'!t#"lly belon's to t!e Con'ress) b"t t!e poer o# t!e E&ec"ti(e4epart$ent o(er t!e national b"d'et is properly ac0noled'ed% 5T!e national b"d'etre$ains as a tool in i$ple$entin' national priorities #or p"blic interest !ile $aintainin't!e b"rea"cracy6s e##iciency and to '"ard it a'ainst ab"ses%7 ,-SAI4 8992:1.%

T!e e&ercise o# t!e poer o# t!e p"rse by local 'o(ern$ents is 'o(erned by t!e#olloin' pro(isions in Article ; on Local Go(ern$ent in t!e 12!ilippineConstit"tion:


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• Section ?% Eac! local 'o(ern$ent "nit s!all !a(e t!e poer to create its on

so"rces o# re(en"es and to le(y ta&es) #ees and c!ar'es s"b*ect to s"c! '"idelines

and li$itations as t!e Con'ress $ay pro(ide) consistent it! t!e basic policy o# local

a"tono$y% S"c! ta&es) #ees) and c!ar'es s!all accr"e e&cl"si(ely to t!e local

'o(ern$ents+

• Section @% Local 'o(ern$ent "nits s!all !a(e a *"st s!are) as deter$ined by la)

in t!e national ta&es !ic! s!all be a"to$atically released to t!e$+ and

• Section =% Local 'o(ern$ents s!all be entitled to an e"itable s!are in t!e

proceeds o# t!e "tili/ation and de(elop$ent o# t!e national ealt! it!in t!eir

respecti(e areas) in t!e $anner pro(ided by la) incl"din' s!arin' t!e sa$e it! t!e

in!abitants by ay o# direct bene#its%

To better "nderstand t!e e&ercise o# t!e poer o# t!e p"rse at t!e local 'o(ern$entle(el) one $"st "nderstand t!e local #inancial syste$s and local b"d'et process%

Local fiscal administration systems

Local #inancial syste$s are dran #ro$ t!e t!eory and practice o# local #iscal

ad$inistration in t!e >!ilippines% Local #iscal ad$inistration enco$passes t!e syste$so# de(elop$ent plannin') ta&ation and re(en"e 'eneration) b"d'etin' and spendin')borroin') b"d'et acco"ntability and a"dit%

Fiscal systems and citizen participation

Local 'o(ern$ents in t!e >!ilippines are classi#ied into #o"r: pro(inces) cities)$"nicipalities and baran'ays% Eac! type o# local 'o(ern$ent !as a set o# o##icials) bot!electi(e and appointi(e) and per#or$s a ellde#ined set o# e&ec"ti(e or le'islati(e#"nctions%

T!e Go(ernor or Mayor is t!e c!ie# e&ec"ti(e o##icer o# a pro(ince) city and $"nicipality)

and t!e baran'ay captain is t!e c!ie# e&ec"ti(e o# t!e baran'ay 'o(ern$ent% On t!eside o# t!e le'islati(e branc!) t!e Local iD San''"nian 3iD ,Co"ncil. !eaded by t!eViceGo(ernor in pro(inces or t!e Vice Mayor in cities and $"nicipalities) to'et!er it!t!e $e$bers o# t!e San''"nian) e&ercise t!e poer o# le'islation% T!e San''"nian$a0es policies t!ro"'! ordinances and resol"tions) and appro(es a$on' ot!ers) t!e

Ann"al B"d'et) t!e Local Re(en"e Code) t!e Local 4e(elop$ent >lan) t!e Ann"alIn(est$ent >ro'ra$) and t!e Co$pre!ensi(e Land -se >lan%


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Citi/en representation in t!e San''"nian is $andated in t!e 1221 Local Go(ern$entCode% As s!on in Table 1) sectoral representati(es $"st ser(e as re'"lar $e$bers o# t!e pro(incial) city and M"nicipal San''"nian% At t!e baran'ay le(el) $e$bers o# t!eSan''"nian' Baran'ay are elected at lar'e and co"ld represent (ario"s sectors%

Table 1. LG !lected "fficials and #embers of t$e %anggunian &'A (1)*+

LGU Executive

Branch

Legislature: The Sanggunian and its Composition

Province

Governor

Sangguniang Panlalawigan

- Vice Governor

- Board members (number varies from 6 to 12 depending on incom

- President of te provincial capter of te !iga ng mga Baranga"

- President of te provincial federation of te Sangguniang #abataan

- Sectoral representatives

$it"

%a"or

Sangguniang Panlungsod

- Vice %a"or

- $ouncilors (number varies from 1& to '6 councilors depending on

number of districts and te number of councilors per district)

- President of te cit" capter of te !iga ng mga Baranga"

- President of te cit" federation of te Sangguniang #abataan


%unicipalit"

%a"or

Sangguniang Ba"an

- Vice %a"or

- $ouncilors (number varies from to 12)

- President of te municipal capter of te !iga ng mga Baranga"

- President of te municipal federation of te Sangguniang #abataan


Baranga"

Baranga"

$aptain

Sangguniang Baranga"

- Baranga" $aptain

- * members elected at-large

- Sangguniang #abataan cairperson

S# $airperson Sangguniang #abataan


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- Sangguniang #abataan $airperson

- * members elected at-large

Local development planning system

T!is syste$ pro(ides t!e #ra$eor0 #or t!e p"rs"it o# local de(elop$ent% To plans t!atlocal 'o(ern$ents $"st #or$"late and le'islate are t!e Co$pre!ensi(e 4e(elop$ent>lan ,C4>. and t!e Co$pre!ensi(e Land -se >lan ,CL->.%

T!e C4> is a co$pre!ensi(e $"ltisectoral de(elop$ent plan t!at $"st be d"lyappro(ed by t!e San''"nian% T!e CL->) enacted t!ro"'! /onin' ordinances) is to bet!e pri$ary and do$inant bases #or t!e #"t"re "se o# land reso"rces) pro(idin'partic"larly #or t!e re"ire$ents o# #ood prod"ction) !"$an settle$ents) and ind"striale&pansion% T!e C4>) t!e CL-> and t!e Local 4e(elop$ent and >!ysical Fra$eor0

>lan ,L4>F>.) i# a(ailable) are i$ple$ented t!ro"'! t!e Local 4e(elop$ent In(est$ent>lan ,L4I>.) Ann"al In(est$ent >lan ,AI>. and t!e E&ec"ti(eLe'islati(e A'enda ,ELA.)and ot!er t!e$atic plans s"c! as t!e Local >o(erty Red"ction Action >lan ,L>RAT.)4isaster Ris0 Red"ction and Mana'e$ent >lan ,4RRM>.) Gender and 4e(elop$ent>lan ,Serote 8918.%

In local #inance) t!e LG- #or$"lates t!e Local Re(en"e Code and t!e Ann"al Appropriations Ordinance% T!ese are i$ple$ented t!ro"'! t!e Re(en"e Generation>lan) t!e Ann"al >roc"re$ent >lan) and act"al disb"rse$ents and deli(ery o# ser(ices%

4e(elop$ent plannin' is t!e $andate o# t!e Local 4e(elop$ent Co"ncil ,L4C.%Considered as t!e $ot!er o# all special local bodies) t!e i$portance) poer and

a"t!ority (ested in t!e L4C are $irrored in t!e si'ni#icance o# t!e de(elop$ent plannin'doc"$ents t!at it $"st #or$"late and t!eir i$ple$entation $onitored) since t!esedoc"$ents de#ine t!e #"t"re and 'rot! o# t!e local econo$y and contain t!e basis #or t!e #or$"lation and spendin' o# t!e local General F"nd or t!e Ann"al B"d'et) t!eSpecial Ed"cation F"nd) and Local Tr"st F"nds o# t!e local 'o(ern$ent%

T!e L4C is tas0ed to appraise and prioriti/e pro'ra$s and pro*ects) and coordinate)$onitor and e(al"ate t!e i$ple$entation o# de(elop$ent plans and pro*ects% !en t!eL4C is not in session) t!e L4CE&ec"ti(e Co$$ittee is acti(e) ens"res t!at L4Cdecisions are #ait!#"lly carried o"t) and acts on $atters needin' i$$ediate attention byt!e L4C% It #or$"lates plans) policies and pro'ra$s based on principles and prioritieslaid o"t by t!e L4C%

T!e L4C is assisted by t!e L4C Secretariat) !ic! pro(ides tec!nical s"pport)doc"$ents L4C proceedin's and prepares reports #or t!e L4C% Assistin' t!e L4C int!e cond"ct o# its #"nctions are t!e (ario"s L4C Sectoral Co$$ittees s"c! as t!e SocialSector) Econo$ic Sector) In#rastr"ct"re) En(iron$ent and Nat"ral Reso"rces) and t!eInstit"tional Sector Co$$ittees% T!e sectoral co$$ittees pro(ide t!e L4C it! dataand in#or$ation essential to t!e #or$"lation o# plans) pro'ra$s) pro*ects) acti(ities


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,>>>As.) de#ine sectoral or #"nctional ob*ecti(es) set tar'ets) collate and analyse data)cond"ct st"dies) cond"ct p"blic !earin's) and $onitor and e(al"ate >>>As6 stat"s%

T!e n"$ber o# ci(il society representati(es in t!e L4C s!o"ld not be less t!an 8?percent o# t!e total L4C re'"lar $e$bers!ip% Serote ,8918. s"''ests t!at t!eco$position o# L4CSectoral Co$$ittees Tec!nical or0in' Gro"p ,TG. co"ld 'ro

#ro$ t!e Core TG) to an E&pandedTG) and to a F"llBlon TG as s"$$ari/ed inTable 8%

In addition to t!e Core TG) $e$bers!ip o# t!e Sectoral Co$$ittees $ay e&pand toincl"de ot!er 'o(ern$ent o##icials #ro$ t!e local and national le(els operatin' in t!elocality) and i$portant non'o(ern$ent or'ani/ations !ose #"nctions and ad(ocaciesare !i'!ly connected to t!e partic"lar sector% In addition) t!e #"llblon TG $ayincl"de ot!er 'ro"ps and indi(id"als #ro$ t!e non'o(ern$ent sectors !o !a(e asta0e in local de(elop$ent and !o can enric! t!e co$$ittees6 capability%

Table ,. %uggested L-C%ectoral Committees/ Composition &%erote ,*1,+

Sectoral

Committee

Core TWG (Must

e there!

Expanded TWG (nice to have

participating!

"ull#lo$n

TWG (the more

the merrier!

Social+evelopment

%P+, Staff

%,

!+$ .ep/(Baranga")

+istrict Supervisor

Sanggunian

representative

S0+,

P,S,

!+$ representative

($S,)

P 3ederation

Police $ief

!ocal $ivil .egistrar

P$4P

ousing Board representative

%anager GS5SSSS

3ire %arsall

Population ,fficer

7utrition ,fficer

7S,

Sportsorgani8ation

.eligious leaders

%edia

representative

5nner 0eel $lub

$aritable

organi8ations

!abor groups

Senior citi8ens

%$90$

Scool principals

:conomic+evelopment

P:S,

ourism ,fficer

%P+, staff

!+$ representative

($S,)

$amber of $ommerce ; 5ndustr"

+5 .ep/

Ban< %anagers

Sidewal< Vendors

ransport ,rgs/

!ions club

.otar" $lub

=a"cees

cademe

,ter interested


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griculturist

$oop +evelopment

,fficer

!+$ representative

(baranga")

Sanggunian .ep/

rade 4nions

%ar


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dministrator

Sanggunian

.epresentative

Local tax system

Ta&ation is one o# t!e in!erent poers o# t!e state) e&ercised t!ro"'! t!e national andlocal 'o(ern$ent o##ices and "nits%

Ta& policies s!all #ollo t!e principles o# "ni#or$ity) e"ity) pro'ressi(ity) *"stice) notcontrary to la and p"blic policy) and $"st not be in restraint o# trade% T!ese ta&principles are not necessarily !o$o'eno"s) b"t $"st be p"rs"ed it! (i'or% a(in'been 'i(en t!e poer to i$pose local ta&es and to 'enerate t!eir on so"rces o# inco$e) local 'o(ern$ents !a(e to de(elop a syste$ o# ta&ation and re(en"e andinco$e 'eneration t!ro"'! t!e i$position o# local ta&es) #ees and c!ar'es) operate

$ar0ets and ot!er local enterprises) borro #or p"rposes o# de(elop$ent) partner it!t!e pri(ate sector in "nderta0in' in#rastr"ct"re in(est$ents and inco$e'eneratin'acti(ities) and assist t!e national 'o(ern$ent in t!e collection o# national ta&es #ro$!ic! LG-s 'et a #air s!are o# t!e proceeds%

To #acilitate ta& assess$ent) ta& collection) and ta& records $ana'e$ent) co$p"teri/edsyste$s are adopted and installed in t!e o##ices o# t!e Assessor) B"siness >er$its andLicenses) Treas"ry) Re'istry o# 4eeds) a$on' ot!ers and personnel #ro$ t!e sa$eo##ices are trained in t!e $ana'e$ent o# ta& in#or$ation syste$%

T!e poer to i$pose ta&es is e&ercised by t!e Local San''"nian% T!e San''"nian is#"rt!er a"t!ori/ed to 'rant ta& e&e$ptions) 'i(e incenti(es or relie# #ro$ ta&es "nder

certain ter$s and conditions% T!e San''"nian passes t!e appropriate ta& or re(en"eordinance and speci#ies t!e s"b*ects or ob*ects o# ta&ation and t!e rates and penalties#or nonco$pliance% Eac! le(el o# local 'o(ern$ent !as its on set o# ta&in' poers ass!on in Table H% T!e proceeds o# certain ta&es in pro(inces and cities are s!ared it!co$ponent local 'o(ern$ents s!on in Table %

Table 0. Taes by Type of Local Government &'A (1)*+

%rovincial Taxes Taxes in Cities &

Metro Manila

Municipalities

Municipal Taxes Baranga' Taxes

• dditional 1? S:3

ta@

ll provincial and

municipal ta@es ma"

be levied

• musement ta@

• $ommunit" ta@

• Baranga" cleara

• 3ees ; cares o

http://citizenaction.net/index.php/cana-reports/78-how-local-governments-raise-moneyhttp://citizenaction.net/index.php/cana-reports/78-how-local-governments-raise-money


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• musement ta@

• nnual fi@ed ta@

on deliver" truc


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real propert" ownersip

• ool fees ;

carges

commercial breeding of

figting coc


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$it" ta@es Sand ; Gravel

a@

6&? &? were Duarr" is

located

Basic .ealPropert" a@

*&? '&?

%%-%unicipala@es

%%+ sare %unicipal sare Baranga"sare

a@es in %etro

%anila

%unicipalities

Sand ; Gravel

a@

7one 6&? &?

were

Duarr" islocated

Basic .eal

Propert" a@

'C? 'C? '&?

5dle !and a@ C&? C&? 7one

T$e local budget system3 w$o is in c$arge4

Eac! local 'o(ern$ent $aintains t!ree di##erent types o# #"nds: t!e General F"nd ,GF.or Ann"al B"d'et+ t!e Special Ed"cation F"nd ,SEF. and Tr"st F"nds%

!en people tal0 o# t!e local 'o(ern$ent b"d'et) t!ey typically $ean t!e GF or Ann"alB"d'et% T!e GF consists o# $onies and reso"rces !ic! are a(ailable #or t!e pay$ent

o# e&pendit"res) obli'ations or p"rposes not speci#ically declared by la as accr"in'and c!ar'eable to) or payable #ro$) any ot!er #"nd% T!e SEF consists o# t!e respecti(es!ares o# pro(inces) cities) $"nicipalities and baran'ays in t!e proceeds o# ta& on realproperty% Tr"st F"nds $eanti$e consist o# pri(ate and p"blic $onies !ic! !a(eo##icially co$e into t!e possession o# t!e local 'o(ern$ent or o# a local 'o(ern$ento##icial as tr"stee) a'ent or ad$inistrator) or !ic! !a(e been recei(ed as a '"aranty #or t!e #"l#il$ent o# obli'ations%

Control o(er t!e local 'o(ern$ent b"d'et s!o"ld be disc"ssed in line it! t!e b"d'etprocess% In b"d'et preparation) t!e poer to propose t!e ann"al b"d'et) set b"d'etceilin's and allocation criteria) is (ested on t!e Local C!ie# E&ec"ti(e ,LCE.% T!e

Go(ernor or Mayor as c!ie# e&ec"ti(e iss"es b"d'et policy and '"idelines in con#or$ityit! t!e Local 4e(elop$ent >lan and b"d'et ceilin's set by t!e Local FinanceCo$$ittee ,LFC.% T!is beco$es t!e basis o# eac! depart$ent !ead in preparin' !is or !er on b"d'ets !ic! are t!en s"b$itted to t!e LCE on or be#ore J"ly 1? t! o# eac!year%

T!e LCE p"ts to'et!er t!e di##erent depart$ent b"d'ets into t!e proposed ann"alb"d'et) it! t!e tec!nical assistance o# t!e LFC co$posed o# t!e Treas"rer) t!e>lannin' and 4e(elop$ent O##icer) and t!e B"d'et O##icer% T!e $e$bers!ip o# t!e LFC


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s!os t!at t!e b"d'et preparation p!ase is a closed process% No citi/ens) indi(id"als or 'ro"ps !o are not o##icials or e$ployees o# t!e local 'o(ern$ent $ay participate int!is sta'e o# t!e b"d'et process% T!e proposed b"d'et is t!en s"b$itted to t!eSan''"nian not later t!an October 1@t! #or appro(al into a B"d'et Ordinance% T!eSan''"nian led by t!e ViceGo(ernor or ViceMayor) e&ercises t!e poer to le'islate

t!e ann"al b"d'et into an ordinance on t!e basis o# t!e esti$ates o# inco$e ande&pendit"res s"b$itted by t!e LCE%

T!e poer to re(ie t!e ann"al and s"pple$ental b"d'ets o# co$ponent cities and$"nicipalities is (ested on t!e San''"nian' >anlalai'an !ere t!ecities3$"nicipalities belon'% T!e 4epart$ent o# B"d'et and Mana'e$ent ,4BM.e&ercises t!e poer to re(ie t!e ann"al and s"pple$ental b"d'et ordinances o# pro(inces) !i'!ly"rbani/ed cities) independent co$ponent cities) and $"nicipalitiesit!in Metro Manila% B"d'ets o# cities and pro(inces) in t"rn) are re(ieed by t!eSecretary o# t!e 4epart$ent o# t!e Interior and Local Go(ern$ent ,4ILG.% T!e p"rposeo# t!e re(ie is to ens"re co$pliance it! t!e b"d'etary re"ire$ents and 'eneralli$itations set #ort! in Sections H8 and H8?) respecti(ely) o# t!e 1221 Local

Go(ern$ent Code% T!e b"d'etary re"ire$ents and 'eneral li$itations t!at $"st beco$plied it! in ann"al b"d'ets are s"$$ari/ed in t!e Table ? belo%

Table 5. 6udgetary 'e7uirements and General Limitation on Local 6udgets set in'A (1)*

Legal asis etails o) %rovisions

. *16& Section 2*E+B% ; +5!G =oint $ircular

7o/ 1 s 2&&C dated 2&

September 2&&C

• :ac P$% sall appropriate in its nnual Budget no less tan

2&? of te 5. for +evelopment ProFects/ e 2&? +evelopment3und is a Special ccount in te G3 and is maintained wit separate

subsidiar" ledgers for easier preparation of te financial statements/

. *16& Section 2

• t least &? of te proceeds from te development and

utili8ation of "drotermal geotermal and oter sources of energ" in

te P$%B sall be applied solel" to lower te cost of electricit" in

te !G4 were suc source of energ" is located/

. *16& Section '2/Budgetar" reDuirements

• e aggregate amount appropriated sall not e@ceed te


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estimates of incomeE

• 3ull provision sall be made for all statutor" and contractual

obligations of te !G4E

• e appropriations for debt service sall not e@ceed twent"

percent (2&?) of te regular income of te !G4 concernedE

• 5n te budget of provinces cities and municipalities (P$%)

aid to component baranga"s sall not be less tan ,ne tousand

pesos (P1&&&/&&) per baranga"E and

• 3ive percent (C?) of te estimated revenue from regular sources

sall be set aside as an annual lump sum appropriation for calamities/

. *16& Section '2C/General !imitations

• e annual appropriations for Personal Services sall not

e@ceed fort"-five percent (C?) in te case of first to tird class

P$% and fift"- five percent (CC?) in te case of fourt class or

lower of te total annual income from regular sources reali8ed in te

ne@t preceding fiscal "ear/

• e annual +iscretionar" 3und of te !$: sall not e@ceed two

percent (2?) of te actual receipts derived from basic real propert"

ta@ in te ne@t preceding calendar "ear/

. 1&121 Pil/ +isaster .is<

.eduction ; %anagement

(P+..%) ct of 2&1& • 7ot less tan C? of estimated revenue from regular sources

sall be set aside as !ocal +isaster .is< .eduction ; %anagement

fund (!+..%3) of wic '&? sall be allocated as Auic< .esponse


13/24

3und and te remaining *&? as Special rust 3und/

B"d'et e&ec"tion and b"d'et acco"ntability are (ested pri$arily on t!e LCE% Additionalor s"pple$ental b"d'et proposals $ay be proposed by t!e LCE d"ly s"pported by neor additional inco$e or re(en"e so"rces as certi#ied by t!e Local Treas"rer% In case o# acala$ity) a s"pple$ental b"d'et by ay o# b"d'etary reali'n$ent $ay be proposed byt!e LCE to set aside appropriations #or t!e p"rc!ase o# e&ceptionally "r'ent s"ppliesand $aterials) and pay$ent o# indispensable ser(ices #or "se in areas o# t!e LG-declared by t!e >resident to be in a state o# cala$ity%

In re(en"e 'eneration) t!e LCE is tas0ed to initiate t!e 'eneral re(ision o# real propertyassess$ent (al"es) t!e "pdatin' o# t!e re(en"e code and t!e codi#ication o# ta&ordinances% It s!o"ld also initiate t!e s"b$ission to t!e San''"nian o# a list o# delin"ent ta&payers and t!e postin' o# notice o# ta& delin"ency ,COA AFR 8918:181.%

T!e LCE and !is #inancial tea$ are t!en in c!ar'e o# i$ple$entin' t!e ann"al b"d'et%T!e local #inancial $ana'e$ent tea$ $"st $aintain a 5syste$ o# acco"ntin' andreportin' !ic! pro(ides #or t!e necessary internal controls to ens"re t!at transactionsare properly a"t!ori/ed) recorded) assets are sa#e'"arded a'ainst "na"t!ori/ed "se or disposition) and liabilities reco'ni/ed7 ,8911 COA AFR:H=.% T!e e&panded #inancial$ana'e$ent tea$ in eac! LG- is co$posed o# t!e #olloin' 'o(ern$ent o##icials:

• T!e Local B"d'et O##icer

• T!e Local Assessor

• T!e Local Treas"rer

• T!e Local Acco"ntant

• T!e Local >lannin' and 4e(elop$ent O##icer%

T!e >ro(incial3City3M"nicipal ,>3C3M. B"d'et O##icer re(ies and consolidates t!e

b"d'et proposals o# t!e di##erent depart$ents and o##ices o# t!e LG-) assists t!e LCE int!e preparation o# t!e b"d'et) pro(ides tec!nical assistance d"rin' b"d'et !earin's)st"dy and e(al"ate t!e b"d'etary i$plications o# proposed le'islation and 'i(e !is3!er co$$ents and reco$$endations) and assists t!e San''"nian in re(iein' t!eappro(ed b"d'ets o# co$ponent LG-s)

T!e >3C3M Assessor per#or$s appraisal and assess$ent o# real properties #or p"rposeso# ta&ation% T!e O##ice o# t!e Assessor $"st be able to establis! a syste$atic)


14/24

pre#erably co$p"teri/ed) syste$ o# real property ta& ad$inistration) incl"din' ane##icient ta& $appin' syste$) and an "ptodate real property identi#ication andacco"ntin' syste$ beca"se real property ta&es are one o# to $ost prod"cti(e localta&es% T!e ot!er one is t!e b"siness ta&es) !ose ad$inistration ,assess$ent andcollection. co"ld si$ilarly bene#it #ro$ ta& $appin' and co$p"teri/ation% It is t!e d"ty o#

t!e Local Assessor to 0eep t!e assess$ent records on real property "ptodate%T!e >3C3M Treas"rer ad(ises t!e LCE) t!e San''"nian and ot!er local o##icials on$atters relati(e to p"blic #inance incl"din' t!e disposition o# 'o(ern$ent #"nds andproperty% T!e Treas"rer or !is3!er d"ly a"t!ori/ed dep"ties are in c!ar'e o# collectin' alllocal ta&es) #ees and c!ar'es% In relation to t!ese #"nctions) t!e Treas"rer e&ercises t!ea"t!ority to e&a$ine t!e boo0s) acco"nts) and ot!er pertinent records o# any person)partners!ip) corporation) or association s"b*ect to local ta&es) #ees and c!ar'es in order to ascertain) assess) and collect a$o"nt o# ta&es) #ees) and c!ar'es% Speci#ic tota&ation) Local Treas"rers $"st 0eep t!e Ta&payer6s Inde& Cards "p to date #or easydeter$ination o# potential ta& collection and ta& delin"encies ,Section 1=1) C!apter III)RA =1@9.%

To #acilitate re(en"e collection) t!e O##ice o# t!e Treas"rer s!o"ld $aintain and "pdatet!e ta& in#or$ation syste$ o# t!e LG-% T!e Treas"rer or d"ly a"t!ori/ed representati(es$ay sei/e or con#iscate any personal property o# a person !o #ailed to pay any localta&) #ee) or c!ar'e it!in a re"ired ti$e period) to satis#y t!e a$o"nt o# ta&) #ee or c!ar'e in "estion to'et!er it! any incre$ent cost incident to delin"ency and t!ee&penses o# sei/"re ,Section 1=? Ka C!apter III) RA=1@9.% Treas"rers are tas0ed todisse$inate in#or$ation on nely appro(ed ta& ordinances and re(en"e $eas"res%

T!e >3C3M Acco"ntant per#or$s t!e d"al role o# acco"ntin' and internal control% T!eO##ice o# t!e Acco"ntant $"st install and $aintain an internal a"dit syste$) prepare ands"b$it #inancial state$ents) appraise t!e San''"nian and t!e LCE on t!e #inancial

condition and operations o# t!e LG-% T!e o##ice prepares) #or eac! #"nd) t!e #inancialstate$ents s"c! as: ,1. Balance s!eet+ ,8. State$ent o# Inco$e and E&penses+ and ,H.State$ent o# Cas! Flos) as ell as ,. Consolidated Financial State$ents #or all #"ndsand t!e ,?. Notes to t!e Financial State$ents% T!e Acco"ntant $"st certi#y to t!ea(ailability o# b"d'etary allot$ent to !ic! e&pendit"res and obli'ations $ay beproperly c!ar'ed%

T!e >3C3M >lannin' and 4e(elop$ent O##icer ,L>4O. $"st be incl"ded in t!e #inancial$ana'e$ent tea$ o# t!e LG-) !e3s!e bein' a $e$ber o# t!e Local Finance Co$$ittee,LFC.% T!e L>4O per#or$s plannin' and /onin' #"nctions and assists in t!e attain$ento# ot!er de(elop$ent concerns o# t!e LG-% T!e L>4O is pri$arily tas0ed it! t!e

#or$"lation o# inte'rated econo$ic) social) p!ysical and ot!er de(elop$ent plans andpolicies #or consideration o# t!e L4C% As a $e$ber o# t!e LFC) t!e L>4O is ani$portant #iscal o##icer !o is li0eise tas0ed to analyse inco$e and e&pendit"repatterns) and #or$"late and reco$$end #iscal plans and policies #or consideration o# t!e LFC and t!e LCE% e3s!e or !is o##ice is #"rt!er tas0ed to pro$ote citi/enparticipation in de(elop$ent plannin'% T!e de(elop$ent plans and t!e CL-> preparedby t!e L>4O ser(e as basis #or t!e ann"al b"d'et) in(est$ent pro'ra$) re(en"e'eneration pro'ra$) and ot!er t!e$atic plans3pro'ra$s o# t!e local 'o(ern$ent%


15/24

T!e L>4O) t!e B"d'et O##icer) and t!e Local Treas"rer are $e$bers o# t!e Co$$itteeLFC% T!e LFC is !i'!ly acti(e d"rin' b"d'et preparation and b"d'et le'islation as it$a0es inco$e esti$ates) reco$$ends appropriate ta& and ot!er re(en"e or borroin'$eas"res to s"pport t!e b"d'et) and reco$$ends to t!e LCE t!e le(el o# ann"ale&pendit"res and spendin' ceilin's based on t!e appro(ed L4>% In b"d'et e&ec"tion)

t!e B"d'et O##icer e&ercises t!e a"t!ority to certi#y t!e e&istence o# a d"ly appro(edappropriation in s"pport o# e(ery disb"rse$ent% T!e Acco"ntant is d"ty bo"nd toobli'ate said appropriation% T!e Treas"rer certi#ies to t!e a(ailability o# #"nds #or t!ep"rpose%

The barangay budget system

At t!e baran'ay le(el) t!e inco$e o# eac! baran'ay accr"es to t!e Baran'ay GeneralF"nd% Ten percent o# t!e 'eneral #"nd o# t!e baran'ay is set aside #or t!e iDSan''"nian' abataan 3iD ,Yo"t! Co"ncil.%

T!e poer to prepare t!e baran'ay b"d'et is e&ercised by t!e Baran'ay C!air$an)

!o proposes t!e baran'ay b"d'et #or t!e ens"in' #iscal year) and s"b$its t!is to t!eSan''"nian' Baran'ay #or le'islati(e enact$ent% T!e Baran'ay C!air$an bases t!eproposed b"d'et on t!e state$ent o# inco$e and e&pendit"res prepared by t!eBaran'ay Treas"rer also on t!e basis o# t!e state$ent o# inco$e and e&pendit"resiss"ed by t!e city3$"nicipal treas"rer% In t"rn) t!e San''"nian' Baran'ay e&ercises t!epoer to appro(e t!e b"d'et into a baran'ay ordinance%

Local enterprise system

Local 'o(ern$ents $ay on p"blic "tilities and econo$ic enterprises s"c! as p"blic$ar0ets) sla"'!ter!o"ses) transport ter$inals) ce$eteries) ater syste$s) and t!e li0e%

S"c! "tilities and econo$ic enterprises s!all be operated and $aintained independentlyo# t!e LG- concerned% T!is $eans t!at t!e local enterprises 'enerate t!eir oninco$e) $aintain t!eir respecti(e b"d'ets) appropriate #or salaries) a'es)representation and transportation alloances o# o##icials and e$ployees o# t!e p"blic"tilities and econo$ic enterprises% T!e appropriations #or t!e personal ser(ices o# econo$ic enterprises s!all be c!ar'ed to t!eir respecti(e b"d'ets and are e&cl"ded int!e ann"al b"d'et o# t!e LG- and in t!e co$p"tation o# t!e $a&i$"$ a$o"nt o# allocation #or personal ser(ices%

Local government loans and loan-financed projects

Title IV o# RA =1@9 a"t!ori/ed LG-s to inc"r debt and a(ail o# credit #acilities to #inancelocal in#rastr"ct"re and ot!er socioecono$ic de(elop$ent pro*ects% 4ebt#"ndedpro*ects $"st be in accordance it! t!e appro(ed Local 4e(elop$ent >lan and t!e>"blic Ann"al In(est$ent >ro'ra$%

Interestin'ly) Section 82@ on t!e 'eneral policy on inc"rrin' LG- debt does not speci#yt!e entity ,LCE or t!e San''"nian. t!at $ay e&ercise s"c! poer% Section 82= on5Loans) Credits) and Ot!er For$s o# Indebtedness o# LG-s7 also did not speci#y !o is


16/24

to e&ercise s"c! a"t!ority to inc"r loans) credits and ot!er #or$s o# indebtedness it!any 'o(ern$ent or do$estic pri(ate ban0s and ot!er lendin' instit"tion% Section 82<li0eise did not speci#y !o) beteen t!e LCE and t!e San''"nian) $ay enter into54e#erred>ay$ent and ot!er Financial Sc!e$es7%

In t!e case o# bond #lotation) t!e San''"nian is identi#ied to e&ercise t!e poer to

appro(e and state t!e p"rpose) ter$s and conditions #or bond #lotation% In interLG-loans) 'rants and s"bsidies) t!e San''"nian o# t!e LG- concerned is t!e appro(in'a"t!ority% T!e e&ercise o# poer to borro by local 'o(ern$ents is li$ited by t!epro(ision on debt ser(ice allocation) !ic! sets an a$o"nt not to e&ceed 89 percent o# t!e re'"lar inco$e o# t!e LG- concerned at t!e sa$e ti$e t!at it $"st #"lly pro(ide #or all stat"tory and contract"al obli'ations%

T!e 4epart$ent o# FinanceB"rea" o# Local Go(ern$ent Finance ,4OFBLGF. sets'"idelines on local 'o(ern$ent borroin' renders tec!nical assistance and deter$inesLG- creditort!iness% As o# 899BAC.) and t!e Local >eace and Order

Co"ncil ,L>OC.) t!e participation o# ci(il society or'ani/ations ,CSOs. and t!e pri(atesector $ay be $ade possible t!ro"'! t!e passa'e by t!e San''"nian o# r"les onCSO3pri(ate sector accreditation and '"idelines on citi/en participation andrepresentation in local special bodies%

Citi/en participation in t!e LSB is i$portant beca"se t!e LSB e&ercises t!e poer o(er t!e preparation) deliberation and appro(al o# t!e Special Ed"cation F"nd ,SEF. B"d'et%T!e LSB deter$ines t!e ann"al s"pple$entary b"d'etary needs #or t!e operation and$aintenance o# p"blic sc!ools it!in t!e LG-% It is noted t!at t!e SEF B"d'et is notappro(ed by t!e San''"nian) b"t instead by t!e LSB) !ic! is c!aired by t!e 'o(ernor or $ayor and t!e sc!ool s"per(isor% Citi/en representation co"ld be e&panded toincl"de representati(es #ro$ t!e o$en) yo"t! and c"lt"ral sectors) a$on' ot!ers%

Table ). Composition of t$e Local %c$ool 6oard &'A (1)*+

Local School Board:

Chairmen

Memers

$airman of te :ducation $ommittee of te Sangguniang


17/24

Provincial Scool Board

$o-$airmenH

Governor and +ivision

Superintendent of Scools

Panlalawigan

Provincial treasurer

.epresentative of te Pederas"on ng mga Sangguniang

#abataan in te Sangguniang Panlalawigan

+ul"-elected President of te Provincial 3ederation of Parents-

eacers ssociation

+ul"- elected .epresentative of te eacersI ,rgani8ation inte Province and

+ul"-elected .epresentative of te 7on-cademic Personnel of

Public Scools in te Province

$it" Scool Board

$o-$airmenH

$it" %a"or and

$it" Superintendent ofScools


Panlungsod

$it" reasurer

.epresentative of te Pederas"on ng mga Sangguniang#abataan in te Sangguniang Panlungsod

+ul" :lected President of te $it" 3ederation of Parents-

eacers ssociations

+ul" :lected .epresentative of te eacersI ,rgani8ations in

te cit" and

+ul" :lected .epresentative of te 7on-cademic Personnel of Public Scools in te cit"

%unicipal Scool Board

$o-$airmenH

%unicipal %a"or and te

+istrict Supervisor of

Scools


Ba"an

%unicipal reasurer

.epresentative of te Pederas"on ng mga Sangguniang

#abataan in te Sangguniang Ba"an

+ul" :lected President of te %unicipal 3ederation of Parents-eacers ssociations

+ul" :lected .epresentative of te eacersI ,rgani8ations in

te %unicipalit" and

+ul" :lected .epresentative of te 7on-cademic Personnel of

Public Scools in te cit"

T!e LB6s b"d'et is incl"ded in t!e General F"nd B"d'et o# t!e LG-% T!e San''"niandecides on t!e a$o"nt o# allocation #or !ealt! and ot!er o##ices and sectors o# t!e local


18/24

'o(ern$ent% As s!on in table =) an NGO or pri(ate sector representati(e is re'"lar $e$ber o# t!e LB) and not si$ply an obser(er%

Citi/en participation is i$portant in t!e LB beca"se it proposes t!e ann"al b"d'etaryallocation #or t!e operation and $aintenance o# !ealt! #acilities and ser(ices in t!e LG-%T!e LB and its co$$ittees per#or$ ad(isory #"nctions to t!e Local ealt! O##ice on

$atters o# personnel ,selection) pro$otion) 'rie(ances) discipline.) bids and aards)b"d'et re(ie) operations re(ie and si$ilar #"nctions%

Table (. Composition of t$e Local 9ealt$ 6oard &'A (1)*+

Chairman & *ice#

Chairman

Memers

Provincial ealtBoard

$airmanH Governor

Vice-$airmanH

Provincial ealt,fficer

$airman of te $ommittee on ealt of teSangguniang Panlalawigan

.epresentative from te private sector or non-governmental organi8ations involved in ealt

services and

.epresentative of te +epartment of ealt inte province

$it" ealt Board $airmanH $it" %a"or

Vice-$airmanH $it"

ealt ,fficer

$airman of te $ommittee on ealt of te

Sangguniang Panlungsod

.epresentative from te private sector or non-

governmental organi8ations involved in ealt

services and.epresentative of te +epartment of ealt in

te cit"

%unicipal ealt

Board

$airmanH %unicipal

%a"or

Vice-$airmanH%unicipal ealt

,fficer

$airman of te $ommittee on ealt of te

Sangguniang Ba"an

.epresentative from te private sector or non-governmental organi8ations involved in ealt

services and

.epresentative of te +epartment of ealt in

te municipalit"

Public Bids and Aards !ommittee and the local procurement system

T!e >"blic Bids and Aards Co$$ittee ,>BAC. is present in e(ery pro(ince) city and$"nicipality) and is assi'ned t!e poer and a"t!ority to ens"re t!e pre"ali#ication o# contractors) biddin') t!e e(al"ation o# bids) and t!e reco$$endation o# aards


19/24

concernin' local in#rastr"ct"re pro*ects% T!e c!air is t!e Go(ernor or Mayor) and t!e#olloin' are $e$bers%

• C!air$an o# t!e Appropriations Co$$ittee o# t!e San''"nian+

• Representati(e o# t!e $inority party in t!e San''"nian) or one ,1. c!osen by t!e

San''"nian #ro$ a$on' its $e$bers+

• Local treas"rer+

• To ,8. NGO representati(es in t!e L4C) to be c!osen by t!e or'ani/ations

t!e$sel(es+ and

• Any practicin' certi#ied p"blic acco"ntant #ro$ t!e pri(ate sector) to be

desi'nated by t!e local c!apter o# t!e >!ilippine Instit"te o# Certi#ied >"blic

Acco"ntants%

NGO representati(es on t!e >BAC sit as re'"lar $e$bers and not as obser(ers%

it! re'ard to t!e proc"re$ent o# property and s"pplies) t!e 'eneral r"le on aard o# contracts on proc"re$ent o# s"pplies is to aard t!e contract to t!e loest co$plyin'and responsible bidder !o $eets all t!e ter$s and conditions o# t!e contract or

"nderta0in'% T!e proc"re$ent o# 5s"pplies7 s"c! as e"ip$ent) #"rnit"re) stationary$aterials #or constr"ction or personal property and $aintenance o# e"ip$ent and#"rnit"re) as ell as tr"c0in') !a"lin') *anitorial) sec"rity) and related ser(ices s!all all"nder'o a biddin' process%

>roc"re$ent o# s"pplies it!o"t p"blic biddin' is alloed "nder Title VI Section H@@ o# t!e 1221 Local Go(ern$ent Code% >roc"re$ent it!o"t biddin' can be done t!ro"'!:,1. personal can(ass+ ,8. e$er'ency p"rc!ase+ ,H. ne'otiated p"rc!ase+ ,. directp"rc!ase #ro$ $an"#act"rers or e&cl"si(e distrib"tors+ and ,?. p"rc!ase #ro$ ot!er 'o(ern$ent entities% oe(er) t!ese options are s"b*ect to t!e appro(al o# t!eCo$$ittee on Aards and t!e r"les and li$itations listed in Table


20/24

idding

Personal

canvass

5n P$% in %% te value sall not

e@ceed te following amountsH

1st ; 2nd class J not KP1C&&&&

'rd ; t class J not K P1&&&&&

Ct ; 6t class J not K PC&&&&

5n %unicipalities

te value sall not

e@ceed te

following amountH1st class

municipalities J

P6&&&&

2nd ; 'rd class JP&&&&

t class ; below J

P2&&&&

:mergenc"

purcase

.esorted to in cases of emergenc" were te need for te

supplies is e@ceptionall" urgent or absolutel" indispensableand onl" to prevent imminent danger to or loss of life or propert" regardless of amount

7egotiated

purcase

.esorted to in cases were public biddings ave failed for

two (2) consecutive times and no suppliers ave Dualified

to participate or win te bidding regardless of amount

Procurement

from dul"licensed

manufacture

r ; frome@clusive

Pilippine

agents ordistributors

5n case of locall" manufactured goods procurement ma"

be made directl" from te dul" licensed manufacturers/ 5ncase of supplies of foreign origin procurement ma" be

made directl" from e@clusive Pilippine agents or

distributors

Procurement

from

government

entities

+irect procurement ma" be made from te government

entities producing te reDuired supplies/ Procurement of

supplies from units or agencies of foreign governments

wit wic te Pilippines maintains diplomatic relationsma" be made wit prior autorit" from te ,ffice of te

President/

L"# partnership ith the private sector

T!e poer to appro(e s"c! proposed partners!ips it! t!e pri(ate sector is (ested int!e San''"nian% T!e local 'o(ern$ent t!ro"'! t!e LCE $ay enter into contract it!pri(ate contractors #or t!e #inancin') constr"ction) and $aintenance o# any #inancially


21/24

(iable in#rastr"ct"re #acilities "nder t!e b"ildoperatetrans#er ,BOT. a'ree$ent) s"b*ectto t!e pro(isions o# RA @2?= or t!e BOT la% A c!ec0 on t!e e&ercise o# t!is poer ist!e re"ire$ent t!at t!e pro*ect to be "nderta0en "nder a BOT arran'e$ent s!all bed"ly incl"ded in t!e L4> and t!e AI>%

Additional audit and accountability policies

>olicies on a"dit and acco"ntability in LG-s are contained in t!e Co$$ission on A"dit,COA. Man"al on t!e Ne Go(ern$ent Acco"ntin' Syste$ #or "se in LG-s "nder COACirc"lar No% 899899H iss"ed on J"ne 89) 8998) t!e 899< 4BMiss"ed -pdated B"d'etOperations Man"al ,-BOM. #or LG-s) and t!e State$ent o# Receipts and E&pendit"reso# t!e 4epart$ent o# FinanceB"rea" o# Local Go(ern$ent Finance ,4OFBLGF.) andot!er pertinent r"les iss"ed by t!ese t!ree a'encies ,COA AFR 8911:1.%

T!e 4ILG si$ilarly iss"ed #inancial $ana'e$ent policies to en!ance transparency andacco"ntability) partic"larly t!e F"ll 4isclos"re >olicy ,F4>. o# Local B"d'et andFinances) and Bids and >"blic O##erin's "nder Me$orand"$ Circ"lar No% 8919er#or$ance C!allen'e F"nd ,>CF.% T!e SG aard is con#erred on LG-s #o"nd toad!ere to so"nd #iscal $ana'e$ent e(idenced by t!e absence o# an Ad(erse or 4isclai$er A"dit Opinion by COA and on Acco"ntable and Transparent Go(ernance inco$pliance to t!e F4>%

T!e #inancial incenti(e #or bein' a 'ood !o"se0eeper is t!e >CF establis!ed "nder 4ILGMC No% 891198 iss"ed on April 8=) 8911 to 'i(e d"e reco'nition to LG-s6 5'oodper#or$ance in t!e areas o# plannin') #iscal $ana'e$ent) transparency) acco"ntabilityand (al"in' per#or$ance $ana'e$ent7% LG-s t!at !a(e been con#erred t!e SG

aard $ay a(ail o# t!e >CF to #inance t!e "nderta0in' o# capital in(est$ent pro*ects%T!e SG aard as ell as t!e >CF !as stirred LG-s to i$pro(e internal control and#inancial $ana'e$ent) alt!o"'! $"c! re$ains to be desired%

As $entioned abo(e) t!e LG- $aintains at least t!ree #"nds: t!e General F"nd3Ann"alB"d'et+ Special Ed"cation F"nd) and Tr"st #"nds% Local treas"rers and ot!er acco"ntable o##icers s!o"ld 0eep t!ese #"nds distinct and separate% Eac! #"nd !as itson $oney so"rce intended #or distinct p"rposes) and $"st be recorded in separateboo0s and depository acco"nts%

T!e local treas"rer is responsible #or $aintainin' depository acco"nts in t!e na$e o# t!e LG- it! ban0s) pre#erably 'o(ern$entoned) located in or nearest to t!e LG-%

-nder t!e GF are special acco"nts #or t!e #olloin' p"rposes: ,1. p"blic "tilities andot!er econo$ic enterprises+ ,8. loans) interest) bond iss"es) and ot!er contrib"tions+and ,H. de(elop$ent pro*ects #"nded #ro$ t!e s!are o# t!e LG- in t!e Internal Re(en"e

Allot$ent ,IRA.% Ot!er special acco"nts $ay be created by la or ordinance as t!eneed arises%

'aising t$e capability of citi8ens


22/24

Citi/ens and ta&payers !a(e t!e ri'!t and t!e responsibility to e&act acco"ntability #ro$'o(ern$ent% Citi/en participation is a partners!ip beteen t!e people) t!e 'o(ern$ent)t!e pri(ate sector and all ot!er sectors o# society% !ile 'o(ern$ent is e&pected to be!onest and e##icient) t!e reality is t!at s"bstantial a$o"nt o# 'o(ern$ent reso"rces areasted in ille'al e&pendit"res res"ltin' in lo "antity and lo "ality p"blic ser(ices

leadin' to poorer "ality o# li#e% In p"rs"it o# 'ood 'o(ernance) all sectors o# society!a(e a part to play in ens"rin' society6s 'rot! and protection% Go(ern$ent typicallyper#or$s better "nder in#or$ed p"blic scr"tiny and citi/ens needed to participate in#iscal processes as $a*or sta0e!olders%

Citi/en participation can only be e##ecti(e i# 'o(ern$ent le'islates #or it% On one !and)local 'o(ern$ents $"st pass orders) ordinances) r"les and re'"lations de#inin' t!e$ec!anis$s t!ro"'! !ic! participation $ay !appen% It $"st accredit ci(il societyor'ani/ations ,CSOs. !ere necessary+ acti(ate local special bodies) and allo CSOs#"ll $e$bers!ip in t!e local special bodies and in t!e San''"nian) and not *"st asobser(ers) as $andated in t!e Local Go(ern$ent Code%

On t!e ot!er !and) citi/ens and CSOs $"st !a(e t!e illin'ness to per#or$ t!eir role asciti/ens% T!ey s!o"ld de(elop aareness o# t!e scope o# a"t!ority o# t!e local'o(ern$ent) its o##icials) its pro'ra$s) pro*ects and acti(ities% T!ey s!o"ld stri(e toac"ire t!e tec!nical 0noled'e and s0ills t!at $ay !elp t!e$ e&ercise responsibleciti/ens!ip% >eople s!o"ld de(elop a sense o# belon'in' to local 'o(ern$ent) and aconcern #or !at is !appenin' in t!e local co$$"nity) nei'!bo"rin' localities) andbeyond%

>eriodic (isits to t!e baran'ay !all) city3$"nicipal !all and pro(incial capitol can !elpb"ild 0noled'e on pro*ects and acti(ities "nderta0en by local 'o(ern$ents% Listenin'to broadcast $edia ,radio and tele(ision.) readin' nespapers) beco$in' aare o# acti(ities in t!e nei'!bo"r!ood) (isitin' t!e baran'ay !all on a re'"lar basis) *oinin'

associations o# residents) and participatin' in co$$"nity e(ents co"ld be done it!(ery little e##ort or at little e&tra cost%

A$on' t!e ebsites t!at citi/ens $ay access to $onitor 'o(ern$ent pro*ects andacti(ities are t!e ebsites o# t!e 4BM) t!e National Econo$ic 4e(elop$ent A"t!ority,NE4A.) COA) 4OF) 4ILG and t!eir respecti(e local 'o(ern$ents%

T!e 4BM p"blis!es in its ebsite in#or$ation on t!e General Appropriations Act) !ic!contains in#or$ation on t!e IRA and si$ilar allocations to LG-s% T!e NE4A ebsitecontains in#or$ation on O##icial 4e(elop$ent Assistance ,O4A. and O4A#"ndedpro'ra$s and pro*ects intended #or local 'o(ern$ents% T!e 4OF ebsite is a ealt!yso"rce o# in#or$ation on t!e co"ntry6s #iscal per#or$ance and t!e 'o(ern$ent6s #iscal

policy) it! lin0s to t!e ebsites o# 4OFb"rea"s and attac!ed a'encies incl"din' t!eB"rea" o# Local Go(ern$ent Finance ,BLGF.% T!e BLGF ebsite is a$ply loaded it!in#or$ation on policies) assistance) ser(ices) #acilities and related in#or$ation t!at are"se#"l to local 'o(ern$ents%

T!e 4ILG ebsite is a ric! so"rce o# in#or$ation on policy iss"ances and co$parati(ein#or$ation on LG- per#or$ances and (ery "se#"l in#or$ation o# interest and bene#it toLG-s% T!e COA ebsite contains #indin's on a"dit o# operations o# all 'o(ern$ent


23/24

a'encies incl"din' local 'o(ern$ents% T!ere is $"c! in#or$ation t!at citi/ens canaccess t!at ill tr"ly !elp t!e$ better "nderstand and appreciate t!eir local'o(ern$ents%

Local 'o(ern$ents !a(e t!eir respecti(e ebsites !ic! t!ey !a(e to pop"late it!rele(ant in#or$ation partic"larly on t!e b"d'et and t!eir #inancial per#or$ance% T!e

postin' on b"lletin boards and ebsites o# t!e #inancial state$ents and reports andsi$ilar doc"$ents o# LG-s !as been re"ired by t!e 4ILG "nder t!e F"ll 4isclos"re>olicy% LG-s are d"ty bo"nd to co$ply it! t!is directi(e%

It is no "p to citi/ens and ci(il society or'ani/ations to e&a$ine t!e pro'ra$s andper#or$ance o# LG-s "sin' t!is in#or$ation% Citi/ens can ta0e proacti(e stance inre"irin' t!e LG- to co$ply it! t!e pro(isions in t!e 1221 Local Go(ern$ent Code onciti/en participation and participate in t!e o(erall $ana'e$ent o# t!e local 'o(ern$entt!ro"'! t!e San''"nian) local special bodies) and si$ilar $ec!anis$s t!at t!e LG-s!a(e created% !itizen Action $etor% for Accountability

'!F!'!;C!%

>adilla) Al(ic% May 8) 8919% -nderstandin' Inco$es and E&pendit"res o# Local Go(ern$ent -nits% %transparencyreportin'%net%

Serote) Ernesto% 1< April 8918% >lannin' in Local Go(ernance% -> S-R>% Land E"ity International) accessible

t!ro"'! %lande"ity%co$%p!%

-nited States A'ency #or International 4e(elop$ent ,-SAI4.% 8992% >oer o# t!e >"rse Re#or$ in t!e >!ilippines: >roposed Re(isions to

t!e 12


24/24

RA 19181 >!ilippine 4isaster Ris0 Red"ction Mana'e$ent ,>4RRM. Act o# 8919

Other articles in CANA Reorts

Sa$ar ton $ayor acc"sed o# $is"sin' >!> 1HM #"nd 19 Mar 891?

Citi/ens #orce city to i$pro(e "ality control o# p"blic or0s 91 4ec 891

Citi/ens ant $ore roles) res"lts in Yolanda #"nd "se 9= Oct 891

Citi/ens "estion incenti(e6 #"nd to LG-s H9 Sep 891

Re(isitin' A"inos (o on transparency 1H A"' 891

Entire Cate'ory
http://citizenaction.net/index.php/cana-reports/247-samar-mayor-officials-face-raps-for-funds-misusehttp://citizenaction.net/index.php/cana-reports/230-citizens-force-city-to-improve-quality-control-of-public-workshttp://citizenaction.net/index.php/cana-reports/230-citizens-force-city-to-improve-quality-control-of-public-workshttp://citizenaction.net/index.php/cana-reports/228-citizens-want-more-roles-results-in-yolanda-fund-usehttp://citizenaction.net/index.php/cana-reports/228-citizens-want-more-roles-results-in-yolanda-fund-usehttp://citizenaction.net/index.php/cana-reports/226-citizens-question-incentive-fund-to-lgushttp://citizenaction.net/index.php/cana-reports/226-citizens-question-incentive-fund-to-lgushttp://citizenaction.net/index.php/cana-reports/213-revisiting-aquinos-vow-on-transparencyhttp://citizenaction.net/index.php/cana-reportshttp://citizenaction.net/index.php/cana-reports/247-samar-mayor-officials-face-raps-for-funds-misusehttp://citizenaction.net/index.php/cana-reports/230-citizens-force-city-to-improve-quality-control-of-public-workshttp://citizenaction.net/index.php/cana-reports/228-citizens-want-more-roles-results-in-yolanda-fund-usehttp://citizenaction.net/index.php/cana-reports/226-citizens-question-incentive-fund-to-lgushttp://citizenaction.net/index.php/cana-reports/213-revisiting-aquinos-vow-on-transparencyhttp://citizenaction.net/index.php/cana-reports

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