ENHANCED PUBLIC FINANCIAL MANAGEMENT IMPLEMENTATION PLAN

L GU: Local Government Unit of Getafe, Bohol

PROBLEMS/FACTORS
RESPONSIBLE
CRITICAL DIMENSION THAT WILL IMPROVE ACTIVITIES/INTERVENTIONS OUTPUTS SCHEDULE
UNITS
THE RATING OF THE CD
POLICY BASED Conduct data gathering to update the LCE, SB, CSO's,
BUDGETING Update Socio-Economic socio-economic profile as sources of Updated Socio-
NGO's, Heads of 3rd Quarter, 2017
Profile data inputs. Economic Profile
Offices
Update CDP and Land- Conduct participatory strategic Updated CDP and
Use Plan workshops Land-Use Plan LCE, SB, CSO's,
NGO's, department
4th Quarter, 2017
heads, Barangay
Chairs

Delayed preparation of Early Preparation of Annual Investment

Timely prepared AIP LCE, MPDC, MBO, SB 3rd Quarter, 2017
AIP/budget. Plan for 2016.
Facilitate early or timely preparation of Budget enacted on
LCE, MBO, SB 3rd Quarter, 2017
the annual budget. time.
COMPREHENSIVENESS LGU Website is not Create/maintain LGU Website. Functional LGU
Mayor's Office 3rd Quarter, 2017
AND TRANPARENCY functional Website
CREDIBILITY OF THE Some identified projects Update Annual Procurement Plan (APP)
BUDGET were not fully and Project Procurement Management Enhanced delivery BAC, GSO,
implemented. Plan (PPMP) regularly. 3rd Quarter, 2017
of basic services Engineering Office

Ensure that procurement activities

based on the APP and PPMP are Enhanced delivery BAC, GSO,
3rd Quarter, 2017
observed. of basic services Engineering Office

PREDICTABILITY AND Intensify Tax Collection Conduct regular Tax Campaign in all
CONTROL IN BUDGET brgys. Increase Revenue MTO, Barangay
3rd Quarter, 2017
EXECUTION Generation Officials
PREDICTABILITY AND Intensify Tax Collection
CONTROL IN BUDGET
EXECUTION
Enforce remedial measures on tax Increase Revenue MTO, PTO, Barangay
3rd Quarter, 2017
deliquent properties. Generation Officials
Intensify Tax Collection Coordinate with concerned agencies to MTO, Assessor's
Updated Tax Map 3rd Quarter, 2017
update the tax map. Office
Some identified projects Ensure timely completion of
were not fully procurement activities based on the Timely completion BAC, GSO,
implemented. APP and PPMP schedule. of procurement 3rd Quarter, 2017
Engineering Office
activities

ACCOUNTING, Advances to Officer's and Issue regular demand letters to

RECORDING AND Employees were not fully concerned employees to liquidate their Reduced balance in
REPORTING liquidated. existing cash advamces. Advances to LCE, MTO,
1st Quarter, 2017
Officer's and Accountant
Employees account

INTERNAL AND Partial compliance of COA Ensure 100% compliance of COA

EXTERNAL AUDIT recommendations. recommendations. Fully complied COA LCE, MTO,
3rd Quarter, 2017
recommendations Accountant

CITIZEN'S PARTICIPATION Non-participation of CSOs Invite CSO's in all stages of the budget
in some stages of the cycle. Empowered CSOs LCE, MTO, MBO 2nd Quarter, 2017
budget cycle.
Invite CSO's during MDC and other
special bodies meeting on deliberation
of Annual and supplemental budgets. Empowered CSOs LCE, MTO, MBO 2nd Quarter, 2017
BUDGET REMARKS

50,000.00

50,000.00

200,000.00

100,000.00
 50,000.00

100,000.00

5,000.00

20,000.00
 LGU
Name MUNICIPALITY OF GETAFE

No. PMIP Proposal

(1) (2)

Actions addressing POLICY-BASED BUDGETING (CD 1)

Multi-year perspective in fiscal planning and budgeting

PFM IMPROVEMENT POLICIES ARE INCLUDED IN THE BUDGETS COVERED BY

APPROPRIATION AND AUTHORIZATION PHASES
3

ORDERLINESS OF ACTIVITIES IN THE ANNUAL BUDGET PREPARATION AND

AUTHORIZATION

6
FINANCIAL SELF-RELIANCE OF LOCAL ECONOMIC ENTERPRISES (LEE's) AND PUBLIC
UTILITIES (PU's)
7
8

9
Actions addressing COMPREHENSIVENESS AND TRANSPARENCY (CD 2)
COMPREHENSIVENESS OF BUDGET INFORMATION CONTAINED IN THE
APPROPRIATION ORDINANCE COVERING THE ANNUAL BUDGET.
1
PUBLIC ACCESS TO KEY INFORMATION
2
3
4
Actions addressing CREDIBILITY OF THE BUDGET (CD 3)
 ACTUAL REVENUE COLLECTIONS COMPARED WITH ESTIMINATED REVENUES IN THE
BUDGET
1

ACTUAL EXPENDITURES COMPARED WITH APPROPRITIONS BY ALLOTMENT CLASS

3
Actions addressing PREDICTABILITY AND CONTROL IN BUDGET EXECUTION (CD 4)
REAL PROPERTY TAX ACCOMPLISHMENT RATE (RPTAR)
1
2
EFFECTIVENESS OF TAX ENHANCEMENT MEASURES
3
4
PREDICTABILITTY IN THE VALIDITY OF CASH FOR COMMITTED EXPENDITURES
5
VALUE FOR MONEY AND CONTROLS IN PROCUREMENT

6
EFFECTIVENESS OF PAYMENT CONTROLS

EFFECTIVENESS OF INTERNAL CONTROLS FOR NON-PERSONAL SERVICES (PS)

EXPENDITURES

8
Actions addressing ACCOUNTING, RECORDING AND REPORTING (CD 5)
TIMELESS AND REGULARITY OF ACCOUNTS RECONCILIATION

QUALITY AND TIMELESS OF REGULAR INANCIAL REPORTS AND ANNUAL FINANCIAL

STATEMENTS
3
Actions addressing INTERNAL AND EXTERNAL AUDIT (CD 6)
EFFECTIVENESS OF INTERNAL AUDIT
1
2
FOLLOW-UP ON EXTERNAL AUDIT
3

4
Actions addressing CITIZEN'S PARTICIPATION (CD 7)

CIVIL SOCIETY ORGANIZATION (CSO) ACCREDITATION BY LOCAL SANGGUNIAN

1
DEGREE OF CITIZEN'S PARTICIPATION IN THE BUDGET PROCESS
2

3
 MUNICIPALITY OF GETAFE

PMIP Proposal

(2)

ions addressing POLICY-BASED BUDGETING (CD 1)

Multi-year perspective in fiscal planning and budgeting
Conduct data gathering to update the socio-economic profile as sources of
data inputs.
Revisit the comprehensive development plan and local development
investment through participatory strategic workshops to be attended by LCE,
Legislative, CSO's, NGO's, department heads, partner national agencies ,
DILG, Barangay Chairs.

PFM IMPROVEMENT POLICIES ARE INCLUDED IN THE BUDGETS COVERED BY

APPROPRIATION AND AUTHORIZATION PHASES
Establish PFM improvements policies (E-NGAS, ETRACS, RPTIS, etc.
Enactment of appropriation ordinances in support of the identified PFM
improvement policies.
ORDERLINESS OF ACTIVITIES IN THE ANNUAL BUDGET PREPARATION AND
AUTHORIZATION

Early Preparation of Annual Investment Plan from Jan-June 2014 for 2015.
Facilitate early or timely preparation of the annual budget.
FINANCIAL SELF-RELIANCE OF LOCAL ECONOMIC ENTERPRISES (LEE's) AND PUBLIC
UTILITIES (PU's)
Existing revenue measures must be sustained.
Enxtend waterworks system services to adjacent barangays.

Enactment of users fee ordinances on usage of tractor, heavy equipment.

ions addressing COMPREHENSIVENESS AND TRANSPARENCY (CD 2)
COMPREHENSIVENESS OF BUDGET INFORMATION CONTAINED IN THE
APPROPRIATION ORDINANCE COVERING THE ANNUAL BUDGET.
must be sustained
PUBLIC ACCESS TO KEY INFORMATION
Create/maintain LGU Website.
Ensure prompt posting of required documents at LGU Website.
Ensure prompt posting of required documents at FDPP.
ions addressing CREDIBILITY OF THE BUDGET (CD 3)
 ACTUAL REVENUE COLLECTIONS COMPARED WITH ESTIMINATED REVENUES IN THE
BUDGET
Ensure sustainability in Revenue Collection.

ACTUAL EXPENDITURES COMPARED WITH APPROPRITIONS BY ALLOTMENT CLASS

Update Annual Procurement Plan (APP) and Project Procurement Management
Plan (PPMP) regularly.

Ensure that procurement activities based on the APP and PPMP are observed.
ions addressing PREDICTABILITY AND CONTROL IN BUDGET EXECUTION (CD 4)
REAL PROPERTY TAX ACCOMPLISHMENT RATE (RPTAR)
Conduct regular Tax Campaign in all brgys.
Enforce remedial measures on tax deliquent properties.
EFFECTIVENESS OF TAX ENHANCEMENT MEASURES
Ensure full implementation of ETRACS.
Coordinate with concerned agencies to update the tax map.
PREDICTABILITTY IN THE VALIDITY OF CASH FOR COMMITTED EXPENDITURES
Update cash flows statement regularly.
VALUE FOR MONEY AND CONTROLS IN PROCUREMENT
Ensure timely completion of procurement activities based on the APP and
PPMP schedule.
EFFECTIVENESS OF PAYMENT CONTROLS
Ensure that Personal Services (PS) Expenditures have no adverse COA Audit
findings.
EFFECTIVENESS OF INTERNAL CONTROLS FOR NON-PERSONAL SERVICES (PS)
EXPENDITURES
Ensure that MOOE AND Capital Outlays expenditures have no adverse COA
Audit findings.
ions addressing ACCOUNTING, RECORDING AND REPORTING (CD 5)
TIMELESS AND REGULARITY OF ACCOUNTS RECONCILIATION
Ensure that bank reconciliation of General Fund Bank accounts takes place
monthly and within 5 days from receipt of bank statements.
Issue regular demand letters to concerned employees to liquidate their
existing cash advamces.
QUALITY AND TIMELESS OF REGULAR INANCIAL REPORTS AND ANNUAL FINANCIAL
STATEMENTS
must be sustained
ions addressing INTERNAL AND EXTERNAL AUDIT (CD 6)
EFFECTIVENESS OF INTERNAL AUDIT
Observe relevant provisions under RA No. 7160
Observe RA 9184 on procurement activities.
FOLLOW-UP ON EXTERNAL AUDIT
Ensure 100% compliance of COA recommendations.
Observe GAAM and pertinent COA rules and regulations to ensure that
expenditures will NOT be disallowed.
ions addressing CITIZEN'S PARTICIPATION (CD 7)

CIVIL SOCIETY ORGANIZATION (CSO) ACCREDITATION BY LOCAL SANGGUNIAN

Remind existing CSOs to file with the Sannguniang Bayan for their
accreditation/re-accreditation.
DEGREE OF CITIZEN'S PARTICIPATION IN THE BUDGET PROCESS
Invite CSO's in all stages of the budget cycle.
Invite CSO's during MDC and other special bodies meeting on deliberation of
Annual and supplemental budgets.
 MUNICIPAL Income
Region VII LGU Type
GOVERNMENT Class

Relates to
Timing Principal Indicator (PI) Date
Principal Status
(S/M Score Achieved
Indicator (FI/II/NI)
term)
(PI) I
201X 201Y Change
(3) (4) (5) (6) (7) (8) (9)

1 S II

1 S II

2 M II

2 M II

3 S II

3 M II

4 M FI
4 M II

4 S II

5 M FI

6 S II
6 M II
6 M II
7 M FI

8 M II

8 M II

9 M II
9 M II

10 M II
10 M II

11 M FI

12 M II

13 M II

14 M II

15 M II

15 M II

16 M II

17 M II
17 M II

18 M II

18 M II
 II

19 M II

20 M II

20 M II
 THIRD
(3RD)

Comments

(10)