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APPROPRIATION ORDINANCE NO. 01-2015
2015 ANNUAL BUDGET
19. Uniform and Clothing Allowance. The appropriation herein provided for each
may be spent for uniform and clothing allowance of employees at not more than five
thousand pesos (P 5,000.00) each per annum which may be given in cash or in kind.
20. Entitlement to Personnel Economic Relief Allowance (PERA). The Personal
Economic Relief Allowance (PERA) in the amount of Two Thousand Pesos (P 2,000.00)
per month shall be granted to all appointed employees occupying plantilla positions and
casual employees.
21. Use of Appropriation for Terminal Leave. Appropriations authorized herein to
cover terminal leave benefits shall be released directly to the employees concerned.
Terminal leave refers to the money value of the total accumulated leave credits of an
employee based on the highest salary rate received prior to or upon retirement
date/separation from service.
IV. CHANGES IN EXPENDITURE ITEMS
22. Modification of Expenditure Components. Except as may be authorized in an
appropriate ordinance, no change or modification shall be made in the expenditure items
authorized herein and other appropriation ordinances unless in cases of augmentations
from savings in appropriation as authorized under Section 25 (5) of Article VI of the
Constitution and Section 336 of RA 7160.
23. Use of Savings and Augmentation. In accordance with Section 336 of RA
7160, the Local Government Code of 1991, the Local Chief Executive or the Presiding
Officer of the Sanggunian as the case may be, are authorized to augment any item in the
approved Annual Budget for their respective offices from savings in other items within
the same expense of their respective appropriations.
24. Meaning of Savings and Augmentation. For this purpose, savings refer to
portions or balances of any programmed appropriation in this ordinance free from any
obligation or encumbrance, still available after the completion or the unavoidable/final
discontinuance or abandonment of the work, activity or purpose for which the
appropriation is authorized or arising from unpaid compensation and related costs
pertaining to vacant positions or leave of absence without pay.
Augmentation implies the existence in this ordinance of an item, project, activity
or purpose with an appropriation which upon implementation or subsequent evaluation of
needed resources is determined to be deficient. In no case, thereof, shall a non-existent
item, project, activity or object of expenditure be funded by augmentation from savings.
V. ADMINISTRATIVE PROCEDURES
25. Program Monitoring and Evaluation. The Municipal Planning and
Development Office shall conduct/implement a monitoring and evaluation program to
determine whether programs/projects are being implemented as planned or have achieved
intended development input/results, improved allocations and overall performance.
26. Service/Job Order Contracts. The Office of the Mayor/Vice-Mayor as the case
may be, are hereby authorized to enter into service or job order contracts with
government agencies, other local government units, private firms or individuals and nongovernment organizations for services related or incidental to its functions and
operations, whether on part-time or full-time basis.
Service contracts may be entered into a professional consultancy service, which
may include contracts with individual consultants or hiring of personnel on job order. For
this purpose, as individual professional consultant is an expert in a field of special
Section 4.
MISCELLANEOUS/OTHER PROVISIONS:
Php 125,225,631.00
Php 40,264,200.00
Php 165,489,831.00
b. The two (2) new plantilla positions under the general fund particularly in the
Municipal Budget Office which were funded in this ordinance and the corresponding act
for its creation will likewise be passed so with the funding of two (2) additional plantilla
positions under the economic enterprises more particularly in the Guinobatan Waterworks
System Office (GWSO) to augment its increasing and improving operations.
c. The contract or hiring of job orders shall be in accordance with existing and
applicable Civil Service rules and at the rate prescribed by SB resolution for the purpose.
d. The appropriations for traveling expense, communication expense-mobile,
seminars and trainings, in-house conference under the Office of the SB Legislative and
the donations under the Office of the Mayor shall be governed by an agreement among
local elective officials entitled thereto as to its apportionment and releases.
e. To control disbursements against the appropriation for budgetary items in the
preceding section, the Accounting office and the Budget office shall maintain a subsidiary
ledger for each official entitled thereto in accordance with their approved understanding
as to the apportionment.
f. The Municipal Accountant and the Municipal Treasurer shall submit to the
Local Chief executive and the Sangguniang Bayan and post in prominent places of the
main office building a monthly itemized Income and Expenditure Status Report per office
including that of the three (3) Economic Enterprises for the information not only of the
policy making and implementing bodies of the LGU but of the general public and in
consonance with Section 513 of the Local Government Code of 1991 or face the
accessory penalty therefor, for its failure.
g. All lump sum appropriations earmarked or allocated for a particular office
intended for their yearly programs, projects or activities shall be supported with a YearRound Program of Work/Activities and every activity must be supported with Work and
Financial Plan. No fund shall be disbursed against its budget without such Program/Plan
of Work/Activities. Neither shall a disbursement be allowed by the Budget
Office/Accounting Office when the allocation under said office/item has already been
exhausted.
h. All procurements of goods and services by the LGU shall be made in
accordance with R.A 9184, otherwise known as the Government Procurement Reform
Act.
i. In accordance with Budget Circular No. 2004-3, dated March 3, 2004 as
amended by Circular No. 2004-3A dated December 14, 2004, the Local Chief Executive
through the Personnel Officer is hereby authorized to cause the conversion of position
titles to performing task, non-technical function, provided however, that such conversion
shall not involve anything in salary grade or demotion in rank.
RICKY S. MATZA
Proponent/Sponsor
CHRISTOPHER O. PALEVINO
Sanggunian Secretary
ATTESTED:
JULIO S. TINGZON IV
Vice-Mayor & Presiding Officer
ANN Y. ONGJOCO
Mayor