MECHANISM AND PRACTICE OF ACCOUNTABILITY IN THE CITY OF TAGAYTAY,

TRECE MARTIREZ AND MUNICIPALITY OF INDANG

A research Paper

Presented to Mr. Jesse Atienza

Social Science Department

De La Salle University – Dasmarinas

In Partial Fulfillment of the Requirement

in Problems in Local Government Subject

Paul Alexis Alba

Juvy Anne Buhay

Maila Jean Laudato

Mae Vernadel Malinay

Jastine Faye Salazar

September 2010
 CHAPTER 1
THE PROBLEM AND ITS BACKGROUND

Introduction

“If men were angels, no government would be necessary.”

--- James Madison

If angels were to govern men, neither external nor internal controls on

government would be necessary. In framing a government which is to be determined by
men over men, the great difficulty lies in this: you must first enable the government to
control the governed, and in the next place oblige into control itself.

Today, the crisis in the governance of the Local Government necessarily includes
the inability to establish prudent priorities out of promised performance. The question of
accountability is as old as the government itself. They, the government are often greedy
when it comes to ascendancy, but when in power, they are slow in implementing
programs or policies which they have promised, and finally, vague, doubtful of not
forgetful in evaluating its performance. This is not a new kind of amnesia, for it is as old
and as contagious as colds. But unlike colds, this kind of amnesia should be curable.

Accountability is a central problem for government which is, or claim to be,

democratic. The activities of civil servants and public agencies must follow the will of the
people to whom they are ultimately responsible. The publicness of their employment
and goals prescribes their behavior and demarcate their choices.

We like to believe, regardless of the evidence, that people in authority will do the
right thing. Or, if we don’t think they will, we expect that someone will deal with it.
“Someone” means elected and appointed officials and governing bodies having
authority or power to make decisions that affects citizens in important ways. Yet the
horror stories of authorities not doing their duty and later denying their responsibility
ought to shake us out of blind faith. The question is whether we really want to know the
truth about authorities’ intentions, and what we would do if we knew it.
 The word accountability is most often used in relation to governance processes
as it refers to political accountability to citizens. In terms of decentralization theory,
local-level representatives are meant to be more accountable to their constituents. The
theory assumes that local constituents have the ability to call such representatives to
account for their actions and for their performance, and to discipline or reward
representatives accordingly. That is why there is certain accountability mechanism
employed in a local government unit to ensure that the officials and employees remain
accountable to the people.

Statement of the Problems

Specifically this study seeks to answer the following:

1. What is Accountability?

2. What are the laws and government institutions that ensure the accountability of
public officials and employees in local government units?

3. What are the other accountability mechanism used by the City of Tagaytay,
Trece Martirez and Municipality of Indang?

Research Thesis

As estimated answers, speculation from the problems can be assumed on what

could be the probable answers. With this in mind, the following assumptions have been
construed:

1. That accountability is associated with the responsibilities and duties of public

official and employees.

2. That there are laws and government institutions that ensure the accountability of
public officials and employees in local government units.

3. That there are other accountability mechanism used by the Local Government
units and they are in accordance and mandated by Local Government code and are
created for the promotion of the best interest of the people.
Scope and Delimitation

The scope of this research will focus on accountability on local level, particularly
in cities of Tagaytay and Trece Martirez and the Municipality of Indang.

The researchers limit this study in the policies and other measures imposed in
cities and municipalities to ensure accountability of Public Officers and Employees.

Research Methodology

This research made use of the following instruments:

1. Books

2. Handbooks

3. Related Laws

4. Related Documents

5. Interview
 CHAPTER 2

PRESENTATION, INTERPRETATION AND ANALYSIS OF DATA

Statement of the problem no. 1: What is Accountability?

Article XI, Sec.1 of the 1987 Constitution states that, “Public office is a public
trust. Public officers and employees must at all times be accountable to the people,
serve them with utmost responsibility, integrity, loyalty, and efficiency, act with
patriotism and justice, and lead modest lives.”

The constitution acknowledges the importance of public office as a public trust

that is why there is a portion in the constitution that was specifically created for the
purpose of ensuring the accountability of Public officers.

Tendero in the book entitled, Theory and Practice of Public Administration in the
Philippines, define accountability as “a concept which implies responsibility and
obligation to answer or explains acts and performances to some person superior to or
occupying a higher position in the hierarchy of an organization. It suggests imposition of
penalties and sanction for violation of duties and obligations and betrayal of trust
reposed upon those who have been entrusted to perform certain task”. (2000)

According to Goetz and Jenkins, “Accountability implies both a measure of

answerability (providing an account for actions undertaken) and enforceability
(punishment or sanctions for poor or illegal performance). In other words, being
accountable means owning-up to and being responsible for one’s performance, the
outcome of one’s actions and behavior including the readiness or willingness to face the
consequence for such actions”. (De Dios, Alarcon, Reyes, 2006)

It has been stated that in order to be held accountable, a person should do his
duties and responsibilities either mandated by law or orders from his superiors and for
every violation there is always a corresponding sanctions and penalties.
 Tantuico in the book entitled, Performance and Accountability, states that “Public
Accountability is the foundation of integrity. It cuts to the soul of the government. It
unmasks the government of the day of whatever façade it wears”. (1994)

This definition implies that the acts of the officials and employees reflect the
efficiency of the government in performing their duties and responsibilities to the people.

To better understand the concept of accountability, we should therefore know

who is accountable and to whom is he accountable.

Figure 1.

Who is Accountable? To whom is he Accountable?

Mayor, Vice-Mayor, Sangguniang Pambayan

Members and City Mayor, City Vice-Mayor and
-Constituents
Sangguniang Panglungsod Members.

Appointed Officials or Heads of Departments in -Immediate office chiefs and

Cities and Municipalities. subordinates.

-People.

Employees in Local Government units -Office

-People

Elective officials are accountable to the people where the supreme power resides
and where their authority came from.

Appointed Officials or Heads of Departments in Cities and Municipalities are

accountable to their office chiefs who appointed them and may be held legally
accountable for the acts of his subordinates and to the people where the services are
directed.
 An employee is held responsible for those which are within the statement of the
duties of their position. They are accountable to their office and to the people.

Everyone is of course accountable to his God and his conscience.

Statement no. 2: What are the laws and government institutions that ensure the
accountability of public officials and employees in local government units?

As stipulated in Article XI Section 1 of the 1987 Constitution, those public officials

and in the employ of government are to conduct themselves in accordance with certain
normative prescriptions and ethical standards. There are also established rules and
laws which are the value norms which government employees must live up to. In line
with this, Republic Act no. 6713 or An Act Establishing a Code of Conduct and Ethical
Standards of Public Officials and Employees was enacted to serve as a guide of their
personal conduct in the discharge and execution of official duties. The norms and
standards are: (Sibal, 1993)

• Commitment to the public interest

• Professionalism

• Justness and sincerity

• Political neutrality

• Responsiveness to the public

• Nationalism and Patriotism

• Commitment to democracy

• Simple Living

Some comprehensive law were passed to address and curb the commission of
malfeasance in government like Republic Act no. 3019 or the Anti-Graft and Corrupt
Practices Act which is a policy of the government in line with the principle that a public
office is a public trust and to repress certain acts of public officers and private persons
alike which constitute graft or corrupt practices or which may lead thereto. Likewise,
Republic Act no. 9485 or the Anti-Red tape Act was created to promote integrity,
accountability, proper management of public affairs and public property as well as to
establish effective practices aimed at the prevention of graft and corruption in
government. This Act promotes honesty and responsibility among its public officials and
employees, and takes appropriate measures to promote transparency in each agency
with regard to the manner of transacting with the public, which shall encompass a
program for the adoption of simplified procedures that will reduce red tape and expedite
transaction in the government.

There are also penal laws that define other abuse committed and the basis for
enforcing penal liabilities for those who commit crimes such as: (Tantuico, 1994)

• Malfeasance and Misfeasance in office, Article 204-212, Penal Code

• Frauds and Illegal Exactions and Transactions, Article 213-216, Penal

Code

• Malversation of Public Funds and Property, Article 217-222, Penal Code

• Infidelity of Public Officers, Art. 223-245, Penal Code

• Forfeiture of Unlawfully Acquired Wealth, R.A. no. 1379

• Plunder, R.A. no 7080

• Liabilities for Illegal Expenditures, Section 49, P.D. 1177

• Forfeiture to the State of Unlawfully acquired Property, R.A. 379

• Gift Giving and Taking, P.D. 46 and P.D. 749

• Prohibited Acts and Transactions, Sec. 7 R.A. 671

Other abuse committed by official and employees were the following: (Tendero,
2000)
 • Dishonesty (“kickback”; falsification of expense accounts; substandard
construction; accepting bribes and exchanging favors at government
expense).

• Gross inefficiency (negative work ethic, lack of personal discipline or lack

of individual commitment to organizational goals).

• Lack of initiative (playing safe by inaction).

• Violation of legal procedural requirements (non-observance of the

procedural requirements of law).

• Refusal to honor the intent of legislation (refuses to act in accordance with

the guidelines).

• Unfair treatment of subordinates (discriminatory implementation and

enforcement of rules and regulations regarding personnel).

Aside from the laws and regulations serving as measures or standards of

accountability, we have the so called oversight institutions that deal with issues of
ethics, accountability, graft and corruption that are mandated by the Constitution and
these are the Civil Service Commission, the Office of the Ombudsman, Sandiganbayan
the Commission on Audit.

The Civil Service Commission is the central personnel agency of the

government. Under section 3, Article IX-B of the Constitution, the Commission is
mandated to “establish a career service and adopt measures to promote morale,
efficiency, integrity, responsiveness, progressiveness, and courtesy in the civil service.
It shall strengthen the merit and rewards system, integrate all human resources
development programs for all levels and ranks, and institutionalize a management
climate conducive to public accountability”.

Ombudsman serves as a device for protecting the citizens from arbitrary and
incorrect actions of the government officials. It is a positive contribution towards the
realization of a dedicated, efficient and responsible public service and revival of the
people’s faith in the government. (de Leon, 2008) The Office of the Ombudsman also
has the authority to proceed against erring government officials and employees. It acts
as a prosecutor against those charged with the violation of RA 3019, RA 6713 and the
law against ill-gotten wealth that will bring officials that are accountable to the people. It
is mandated to investigate and prosecute the criminal liability of public officials and
employees involved in graft and corruption.( http://unpan1.un.org/intradoc/groups/public/

documents/apcity/unpan003218.pdf)

Sandiganbayan was created as a special court that shall have jurisdiction over
civil and criminal cases involving graft and corrupt practices and such other offenses
committed by public officers and employees in relation to their offices as may be
determined by law (de Leon, 2008)

Commission on Audit also serve as the fiscal watchdog of the government that is
responsible for ensuring legal and proper disbursement of public funds and preventing
extravagant expenditures or usage of public funds which will help to eliminate the rises
of possible abuses and fraudulent act of every public official. They are also vested with
quasi-judicial powers. COA will serve as tool in improving the efficiency and
effectiveness of the government. (http://unpan1.un.org/intradoc/groups/public/docu
ments/apcity/unpan003218.pdf). The Commission on Audit has by constitutional
mandate the power to prevent and disallow, thru accounting rules and regulations,
irregular, unnecessary, excessive, extravagant or unconscionable expenditures, or uses
of government funds and properties (Tantuico, 1994).

The Department of Interior and Local Government (DILG) was also created to
ensure the efficiency of the local government units. The DILG functions to assist
the President in the general supervision over local government units. The Department
oversees and monitors the implementation of the Local Government Code of 1991. It
also aims to enhance the capabilities of the LGU's for self-governance to be able to
implement programs on local autonomy. (http://en.wikipilipinas.org)
Statement of the problem no.3: What are the other accountability mechanism
used by the City of Tagaytay, Trece Martirez and Municipality of Indang?

Statement of assets, Liabilities and net worth

Under Sec. 34 of the Administrative Code, a public officer or employee shall

upon assumption of office and as often thereafter as may be required by law, to submit
a declaration under oath of his assets, liabilities, and net worth.

In the City of Tagaytay, Trece Martirez and Municipality of Indang, all public
officials and other employees are guarded by the law regarding their lifestyle and wealth
based on the declaration of assets, liabilities and net worth. They are required to submit
their statement of asset, liabilities and net worth as a check on the status of their living
and to ensure their accountability.

Grievance committee and other committee

According to the law, the local chief executive of every local government unit
shall establish a procedure to inquire into, act upon, resolve or settle complaints and
grievances presented by local government employees. In line with this, a committee
was formed to settle grievances known as the Grievance Committee.

In pursuance to the law, the City Government of Tagaytay, Trece Martirez and
the Municipal Government of Indang created a committee that will resolve complaints
and grievances within their cities and municipalities and will conduct hearing and
investigations relative to the issue. They also adopted Civil Service Commission
Memorandum Circular No. 03, s. 1994 Mamamayan Muna, Hindi Mamaya Na which is
the wide campaign of the government that will address the need for behavioral reforms
in the bureaucracy, particularly in the manner by which civil servants deal with the
public.

The City Government of Tagaytay creates other committee like “Ang Magalang,
Bow” a mechanism which incorporates into daily work culture of government
employee’s standard responses in dealing with the public. And “Bilis Aksyon”, this
component affords the transacting public an avenue to air their grievance against
discourteous, arrogant, lazy, indifferent and unresponsive employees or those who
cause the delay or blockage of action on requests.

The Municipal Government of Indang aside from grievance committee conduct

private investigation to ensure that the decision imposed by the grievance committee is
not bias and the disciplinary action imposed is appropriate because it reflects not only to
the local officials but also to the municipalities.

In Trece Martirez City, it has established an Internal Control System that reflects
a clear delineation of duties, responsibilities and accountabilities of the officials.
Through this system, transactions are accurately recorded on time. Moreover, supplies
and assets are regularly inventoried and audit findings are promptly resolved. It has an
effective Financial Management System (FMS) through the presence of relevant
management tools such as manuals or guidelines. Accounting records are supported by
source documentation such as cancelled checks.

Penalties for officials and employees

It was stated in the law that Local Government Unit and their officials are not
exempted for civil and criminal liabilities. The Local Government Code of 1991 states
that the local chief executive shall inflict penalties and sanction to those public officials
who abuses their power. It was also stated that the local chief executive may impose
the penalty and discipline subordinate officials and employees under his jurisdiction.

Disciplinary actions for Public Officials Penalty/ Disciplinary Actions for

Employees

• Censure • Removal from service

• Reprimand • Demotion in rank

• Exclusion from sessions • Suspension for not more than one

(1) year without pay, fine in an
• Suspension for not more than 60
amount not exceeding six (6)
 days months salary

• Expulsion • Reprimand

Service values

The City of Tagaytay provides Service Development and Human Resource

Development as their policy for their employees to ensure excellent service to the
public. Upgrading of service facilities and equipment, Provisions of service guidelines,
flow-charts and customer information system, Establishment of functional task-force,
Fostering participative activities and regular department heads meeting, Establishment
of comprehensive information campaign system, Provision of sufficient community-
based service outlets, Maintaining accurate, comprehensive and accessible records,
Establishment of linkages with other organization and government agencies, Promotion
of teamwork and sharing of responsibility among LGU personnel are the service
development provided by the city government. Human Resource Development includes
continues personnel skills and service traits training program, implementation of job
rotation to ensure efficiency in service delivery, implementation of employees
performance evaluation system and formulation of Employees Awards and Recognition
Programs.

In the municipality of Indang, the specific standard of values implemented is that

services and conduct of the government employees must be sufficient and efficient in
terms of serving the people. According to Mayor Bienvenido Dimero, an official and
employees must smile at all times and accommodate the people with good attitude
“bawal magalit, bawal ang nakasimangot”.

In Trece Martirez City, they do their best to attain the all the norm of conduct
stated in the Ethical Code of Conduct of Public Official and Employees and the ethical
standards set by the Commission on Civil Service.

Service Strategies/plans and projects

 The chief executive of every local government unit shall be responsible for
human resources and development in his unit and shall take all personnel actions in
accordance with the Constitutional provisions on civil service, pertinent laws, and rules
and regulations thereon, including such policies, guidelines and standards as the Civil
Service Commission may establish (Pimentel, 1993).

In strengthening the objective of value development program, The City

Government of Tagaytay adopts a unique Character City Program to put Tagaytay City
at the forefront of character building among all local government units within the entire
Philippines by implementing an intensive, full scale character training program. To
intensify this campaign, the city government issued city directives like :

• Administrative Order No. 2000-01 = Implementing City Res. No. 99-991 entitled
“A Resolution Endorsing the City of Tagaytay to be a member of the Character
City Internetional Movement thus forming the Tagaytay Character City
Committee.”

• Executive Order No. 2000-01, an order creating a Permanent City Character

Committee to be known as the “Character First Tagaytay Committee”.

The City Government of Tagaytay also creates a Program on Awards and

Incentives for Service Excellence (PRAISE) in line with CSC Des. No. 010112 and MC
No. 01, s. 2001. Gantimpala Agad Award is given to the employees commended by
clients for their courtesy, promptness, efficiency and dedication to duty. Best
Organizational Unit Award is granted to the top organizational unit which may be a
section, division, or office on the basis of meeting the organizations performance
targets. Service Award is conferred on retirees whether under optional or compulsory
retirement schemes held during a fitting ceremony on or before the date of their
retirement. The City Government imposed such in order to encourage the employees to
be accountable.
 The Municipality of Indang provides a policy which ensures that the conduct of
the government employees must be sufficient and efficient in terms of serving the
people. The Municipal Mayor of Indang said that the government need to gain the public
trust because it is the people who gives salary to them even they cannot provide the
exact needs of the people because their capacity to generate income for basic services
are limited but at least they give good services and accommodation to the people which
the employees should maintain and preserve as the traditional character and culture of
being a Caviteño.

The city of Trece Martirez imposed Public Service Excellence Program and
Incentives and Awards. The Bids and Awards Committee (BAC) in the city is in
accordance with Republic Act No. 9184. BAC meetings are held at the city and
proceedings are properly documented. Moreover, such documents are made available
upon request.
Conclusion and Recommendation

Conclusion

1. Accountability of officials and employees are determined based on their

performance of duties and based on knowing where they are accountable to.
Accountability also includes the penalties and disciplinary actions for every
violation of law and non performance of duties.

2. There are many laws and government institutions that safeguard the acts of
officials and employees but what is lacking is the efficient implementation and
obedience of the official and employees. Despite existing laws and regulations
and authoritative mandate, implementation is delayed if not ignored or worst, its
violation flaunted because of the behavior of the employees and officials.

3. Every local government units created its own policies and strategies to serve the
people effectively. They differ from each other and sometimes they only apply
those that are mandated by the Civil Service Commission.

Recommendation

1. Public officials and employees should know well where do they accountable to,
to perform all their duties and to satisfy the expectations from their constituents.

2. There should be a strict implementation of laws in every government units.

3. City government of Tagaytay, Trece Martirez and Municipality of Indang should

develop more policies and strategies to ensure the accountability of employees
and officials. The sanctions for every violation should also be applied and
implemented.
References:

Tendero A., Theory and Practice of Public Administration in the Philippines, Fiscal
Administration Foundation, Inc, 2000

Tantuico F. Jr, Performance and Accountability, Fiscal Administration Foundation, Inc,

1994

Sibal, J., The Law on Public Offices and Officers, Cental Professional Books, Inc.
Quezon City, 1993

De dios H., Alarcon M, Reyes L., The Dynamics of Accountability, CBCRM Learning
Center, Inc Quezon City, 2006