Questions surrounding procedural lapses, unapproved spending, and audit compliance dominated the July 20 regular session of the Baguio City Council, as lawmakers scrutinized executive officials over implemented projects that lack valid funding ordinances.
The debate erupted during the review of proposed entries under the Supplemental Annual Investment Program (SAIP), where councilors discovered that several projects, including financial relief for local transport groups and the procurement of equipment such as a drone, had already been implemented or paid for despite missing the required legal authorization.
Addressing the august body, Councilor Betty Lourdes Tabanda questioned the timeline and legal basis for distributing financial assistance to transport groups out of the Quick Response Fund (QRF). Tabanda expressed surprise at learning the measure remained pending before the City Council despite public understanding that the aid had already been rolled out.
“Does it mean that it has not been implemented? Where did you get the funds which are being distributed to the drivers and to the transport group if it is not yet approved?” Tabanda asked, emphasizing that the City Council was being requested to approve only a SAIP resolution rather than a full Appropriation Ordinance.
Engr. Charles Bryan Carame, head of the City Disaster Risk Reduction and Management Office (CDRRMO), explained that executive offices previously implemented projects once an SAIP resolution was passed. However, recent Audit Observation Memorandums (AOM) from the Commission on Audit (COA) team established a strict requirement that local government units must enact a separate Appropriation Ordinance alongside the SAIP resolution before disbursing funds.
Ms. George Ngolab, representing the City Planning, Development, and Sustainability Office (CPDSO), clarified that including the completed and ongoing projects in the proposed SAIP is a mandatory prerequisite before the city can formally request the necessary Appropriation Ordinance.
Tabanda pushed back against the practice of seeking retroactive SAIP approvals for items that have already been procured or settled, insisting that the executive branch must strictly align its requests with statutory requirements.
The discussion broadened when Councilor Peter Fianza raised concerns regarding the utilization of the QRF for non-traditional emergency responses, specifically transport relief.
Carame defended the move, stating that QRF utilization is permissible following a declaration of a State of Calamity. He cited national and local declarations issued during the height of the energy and transport crisis, adding that he believes the declaration remains active as no official lifting has been issued.
Fianza urged the CDRRMO to carefully review the legal parameters and specific coverage of the calamity declaration to ensure the transport assistance fully complies with statutory guidelines under Republic Act 10121 (the Philippine Disaster Risk Reduction and Management Act of 2010).
Fianza further requested that any future request for an Appropriation Ordinance drawn from the DRRM Special Trust Fund be strictly accompanied by an official CDRRMC Resolution, a measure Carame agreed to satisfy.
To resolve the procedural impasses on Agenda Item 2, the City Council resolved to return the item directly to the CDRRMO, directing executive presenters to furnish the body with all mandatory CDRRMC resolutions, COA compliance documents, and updated DRRM plans prior to resubmission.
The City Council also tackled post-audit findings from COA highlighting missing documentation, including a failure to consult or secure proper clearance from the CDRRMO for certain disbursed amounts.
Tabanda cited specific COA recommendations requiring the CDRRMO to formulate a comprehensive and integrated Local Disaster Risk Reduction and Management (LDRRM) Plan in coordination with the City Development Council (CDC) and to submit a detailed accounting of unutilized DRRM funds remaining from past years.
While Carame assured the body that these items would be integrated into the overarching LDRRM Plan currently being finalized, Tabanda instructed that the programming of unspent balances must be submitted to the City Council as a standalone submission to ensure transparency and audit compliance.
The City Council approved the Third Supplemental Annual Investment Program (SAIP) for 2026 through a resolution. The measure reflects the City Council’s continued commitment to fiscal transparency and accountability in governance. The resolution now awaits the signature of Mayor Benjamin Magalong. **Gerald Matulay (UC BA Comm Student/SP Intern)
