Vice-Mayor Catalino L. Morales, Jr. asserts the non -reversion of SB budget.

 Mapandan, Pangasinan— Acting Vice-Mayor Anthony C. Penuliar, Jr. for almost a month since June 2014 turned over on August 18,2014 the chair as acting presiding officer of the Sangguniang Bayan of Mapandan since the good Vice-Mayor Catalino Morales, Jr. arrived from an official visit to United States specifically to attend Mapandanian U.S. communities re union/ affairs therein.

           A letter query was submitted by SBM Gerald L. Tambaoan to the Office of the Provincial Budget Officer, Hilaria J. Claveria on the validity and enforceability of Sangguniang Bayan Resolution No. 61, Series of 2014 of the Municipality of Mapandan “ Reversion of all budgets allocated to Other MOOE, Travelling Expenses, Gasoline Expenses, Public Affairs, Training Expenses, Semi-Annual Consultancy Expenses of the Sangguniang Bayan to the Executive Department except for the budget of the Office of the Vice-Mayor. Resolution No. 61 was passed to transfer these appropriation to the Office of Mayor Maximo Calimlim to augment its budget. The other reason behind for its transfer is convenience for some Sangguniang Bayan Members to appropriate these funds.

In the opinion of the Provincial Budget Officer dated June 26,2014 it stated that “reversion of funds is the power of the Sanggunian to approve upon the recommendation of the local chief executive, the funds is no longer needed to finance activities being funded by said appropriation.” Reversion of funds under MOOE may be authorized by the Sanggunian upon the recommendation by the Local Chief Executive to fund other priority programs, and projects and activity of the LGU that will promote the welfare and economic well- being of the public. However, the concerned office where funds will emanate be consulted whether subject appropriations is no longer needed with the activities funded by said appropriation. What constitutes “funds no longer needed” necessitates the exercise of sound judgment.

        Vice- Mayor Catalino Morales asserted that on June 26, 2014, the Provincial Budget Officer Claveria stated that under Article 417 of the Rules and Regulations Implementing R.A. No. 7160 as amended by A.O. No. 47, 1993 provides that changes in the annual budget may be done through supplemental budgets. The passage of a mere resolution does not amend the annual budget. Preparation of annual and supplemental budget shall be in accordance with Section 318 of the Local Government Code.           Resolution No. 61 was signed by five (5) members of the Sangguniang Bayan and not attested by the secretary in violation of Rule XVII, Article 107 (g) of the Local Government Code. According to VM Morales, the original Resolution No.61 co-sponsored by SBM Tambaoan & Penuliar( excluded in the counting of approval because they are co-sponsored of said resolution.) , Mariano, Aquino , Quinto,  Biagtan , there were only 3 who signed and Liga President Soriano and Tamayo dissented said resolution. Article 107 states that , “ No ordinance or resolution passed by the sanggunian in a regular or special session duly called for the purpose shall be valid unless approved by a majority of the members present, there being a quorum. Any ordinance or resolution authorizing or directing the payment of money or creating liability, shall require the affirmative vote of a majority of all the sanggunian members for its passage.” Only three members of the Sanggunian Bayan signed the resolution, no majority votes was acquired. Resolution No.61 does not amend the Annual Budget for 2014 because it is in the form of an ordinance.

Vice-Mayor Morales was never consulted whether funds proposed to be reverted under the Office of the Vice-Mayor is “no longer needed.” Furthermore, a letter dated August 11, 2014 addressed to the Office of the Sangguniang Bayan requesting the re-approving of the more or less P1.9 million part of the Supplemental Budget no. 1, however, there is no certification of the municipal treasurer and municipal accountant that funds are actually available in violation of Article 417, R.A. 7160, changes in the annual budget which requires certification of treasurer and accountant that funds are actually available. Likewise, Liga President Soriano emphasized that the certifications of both the aforementioned treasurer and accountant that “funds are actually available” is wanting although the previous proposed supplemental budget on July 20,2014 was certified.

          Sangguniang Bayan Resolution no. 73 an amendment to Res. No 61, has been approved with three (3) Sanggunian Bayan Member who approved the same not attested by the OIC Vice-Mayor Penuliar. Despite of the seemingly irregular passage, the Sangguniang Bayan Members on their regular session on August 18, 2014 approved which will be forwarded to the Sangguniang Panlalawigan for review and approval.

SBM Tambaoan, Committee Chairman on Laws & Appropriation- an active advocate on reversion of some funds, stated that some Sangguniang Bayan Member intends to place their individual allocated budgets and be reverted to the office of the Mayor.  Additionally, the consultancy and training expense under the Office of the Vice-Mayor was slashed out or excluded from reversion being such budget under the Office of the Vice-Mayor who is only authorized to spend these funds. Those funds which are proposed to be reverted to the Office of the Mayor is lawful since the local chief executive is the rightful implementer of programs and projects of a Local Government Unit.” However, rules or regulations on reversion must be followed.