PESO announced hiring of 560 skilled workers for overseas job
November 19, 2010
The Public Employment Services Office (PESO) recently announced the urgent hiring of 560 skilled workers needed for overseas employment. Read more
Mayor Emano plans to pursue 20-has. Isla de Oro Reclamation Project under BOT scheme
July 24, 2010
Election Result Misamis Oriental – Province
July 6, 2010
MEMBER, HOUSE OF REPRESENTATIVES of MISAMIS ORIENTAL – FIRST LEGDIST
Candidate Party Votes Percentage
UNABIA, Peter M. PWERSA NG MASANG PILIPINO 61321 39.79%
MORENO, Genaro Jose E Jr S. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 47668 30.93%
LAGBAS, Jennifer A. LIBERAL PARTY 43389 28.16%
PALAMINE, Wevino A. INDEPENDENT 1355 0.88%
ZAGADO, Rommel S. KILUSANG BAGONG LIPUNAN 362 0.23%
Statistics
Total number of Voters who actually voted 174538
MEMBER, HOUSE OF REPRESENTATIVES of MISAMIS ORIENTAL – SECOND LEGDIST
Candidate Party Votes Percentage
EMANO, Yevgeny Vincente B. NACIONALISTA PARTY 103337 51.66%
BACULIO, Augusto H. LIBERAL PARTY 60209 30.10%
UY, Julio T. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 36483 18.24%
Statistics
Total number of Voters who actually voted 222817
PROVINCIAL GOVERNOR of MISAMIS ORIENTAL
Candidate Party Votes Percentage
MORENO, Oscar S. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 253536 73.80%
PADERANGA, Michael Angelo G. PWERSA NG MASANG PILIPINO 88243 25.69%
PO, Manuel A. INDEPENDENT 1750 0.51%
Statistics
Total number of Voters who actually voted 397355
PROVINCIAL VICE-GOVERNOR of MISAMIS ORIENTAL
Candidate Party Votes Percentage
BABIERA, Norris Sr. C. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 164396 56.40%
CHAVES, Victorico Vicente Jr V. PWERSA NG MASANG PILIPINO 127100 43.60%
Statistics
Total number of Voters who actually voted 397355
MEMBER, SANGGUNIANG PANLALAWIGAN of MISAMIS ORIENTAL – FIRST PROVDIST
Candidate Party Votes Percentage
PELAEZ, Jeremy J G. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 65915 11.91%
LAGBAS, Benedict P. LIBERAL PARTY 60037 10.85%
CAIÑA, Jimmy E. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 57401 10.37%
BERNALDEZ, Jabi A I. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 57355 10.36%
URSAL, Geodeguil G. PWERSA NG MASANG PILIPINO 54831 9.91%
GUIBONE, Cancio Nicanor M. PWERSA NG MASANG PILIPINO 54015 9.76%
CUBILLO, Melchor M. PWERSA NG MASANG PILIPINO 47190 8.53%
ANAYRON, Michele N. PWERSA NG MASANG PILIPINO 43858 7.92%
SABUGA-A, Teodoro Jr. A. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 36660 6.62%
CAHARIAN, Alfredo M. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 35976 6.50%
TARAY, Rico T. PWERSA NG MASANG PILIPINO 27587 4.98%
ABARRIENTOS, Jaime P. LIBERAL PARTY 12647 2.29%
Statistics
Total number of Voters who actually voted 174538
MEMBER, SANGGUNIANG PANLALAWIGAN of MISAMIS ORIENTAL – SECOND PROVDIST
Candidate Party Votes Percentage
ACAIN, Mercy Grace J. PWERSA NG MASANG PILIPINO 82858 12.69%
ACTUB, Oliver S. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 78301 11.99%
EMANO, Heckert H V. PWERSA NG MASANG PILIPINO 75975 11.64%
JARDIN, Jesus M. NACIONALISTA PARTY 70128 10.74%
MUGOT, Emmanuel S. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 65306 10.00%
CASIÑO, Ma Bebina T. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 62498 9.57%
SABAL, Santiago C. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 55960 8.57%
AYUNTING, Eduardo A. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 52269 8.01%
MADJOS , Nancy S. PWERSA NG MASANG PILIPINO 50116 7.68%
CORTEZ, Elger V. PWERSA NG MASANG PILIPINO 41669 6.38%
LABARES, Nilo A. INDEPENDENT 13084 2.00%
GRITAN , Mansueto Sr. O. INDEPENDENT 4627 0.71%
Statistics
Total number of Voters who actually voted 222817
· · · · ·
Copyright © 2000-2010 Smartmatic Corporation. All rights reserved.
Election Results for Camiguin
July 6, 2010
MEMBER, HOUSE OF REPRESENTATIVES of CAMIGUIN – LONE LEGDIST
Candidate Party Votes Percentage
ROMUALDO, Pedro P. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 35223 77.42%
NARIDO, Florencio Jr. A. LIBERAL PARTY 10274 22.58%
Statistics
Total number of Voters who actually voted 46830
PROVINCIAL GOVERNOR of CAMIGUIN
Candidate Party Votes Percentage
ROMUALDO, Jurdin Jesus M. NATIONALIST PEOPLES COALITION 34540 75.89%
GALLARDO, Rogelio A. LIBERAL PARTY 10974 24.11%
Statistics
Total number of Voters who actually voted 46830
PROVINCIAL VICE-GOVERNOR of CAMIGUIN
Candidate Party Votes Percentage
LASACAR, Leo G. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 32567 75.35%
NERI, Juan Margarito E. NACIONALISTA PARTY 9753 22.56%
ELIO, Nicolas Vicente R. INDEPENDENT 902 2.09%
Statistics
Total number of Voters who actually voted 46830
MEMBER, SANGGUNIANG PANLALAWIGAN of CAMIGUIN – FIRST PROVDIST
Candidate Party Votes Percentage
PACURIBOT, Jesus D. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 20256 30.91%
PEÑALOSA, Eugenio G. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 19815 30.24%
LOBIDO, Hermogenes B. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 17801 27.17%
WONG, Jesus A. LIBERAL PARTY 3871 5.91%
ARCE, Jose E. PWERSA NG MASANG PILIPINO 3783 5.77%
Statistics
Total number of Voters who actually voted 25916
MEMBER, SANGGUNIANG PANLALAWIGAN of CAMIGUIN – SECOND PROVDIST
Candidate Party Votes Percentage
LACERNA, Virgilio F. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 11707 23.89%
BANAAG, Periolo T. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 11449 23.36%
LADAO, Jose C. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 11126 22.70%
PABILLORE, Eleuterio K. NACIONALISTA PARTY 4575 9.33%
DAL, Rogen T. NACIONALISTA PARTY 4185 8.54%
GO , Franklin T. NACIONALISTA PARTY 4118 8.40%
BITAS, Emmanuel D. INDEPENDENT 1072 2.19%
BANAAG, Rico N. INDEPENDENT 782 1.60%
Statistics
Total number of Voters who actually voted 20914
· · · · ·
Copyright © 2000-2010 Smartmatic Corporation. All rights reserved.
Election Results for Cagayan de Oro City – Local
July 6, 2010
MEMBER, HOUSE OF REPRESENTATIVES of MISAMIS ORIENTAL – CAGAYAN DE ORO CITY – FIRST LEGDIST
Candidate Party Votes Percentage
BENALDO, Jose Benjamin A. PWERSA NG MASANG PILIPINO 31652 34.66%
UY, Raineir Joaquin V. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 29872 32.72%
DARIMBANG, Lourdes Candy D. INDEPENDENT 26298 28.80%
DICHOSA, Tito P. INDEPENDENT 2134 2.34%
YTEM, Dulcisimo Sr B. INDEPENDENT 1353 1.48%
Statistics
Total number of Voters who actually voted 97747
MEMBER, HOUSE OF REPRESENTATIVES of MISAMIS ORIENTAL – CAGAYAN DE ORO CITY – SECOND LEGDIST
Candidate Party Votes Percentage
RODRIGUEZ, Rufus B. PWERSA NG MASANG PILIPINO 100059 96.88%
JARDIN, Samuel Aloysius M. LIBERAL PARTY 2798 2.71%
NALIPONGUIT, Alrhoy V. INDEPENDENT 426 0.41%
Statistics
Total number of Voters who actually voted 115310
MAYOR of MISAMIS ORIENTAL – CAGAYAN DE ORO CITY
Candidate Party Votes Percentage
EMANO, Vicente Y. PWERSA NG MASANG PILIPINO 99853 49.21%
UY, Rolando A. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 97723 48.16%
ABEJUELA, Berchmans D. LIBERAL PARTY 2732 1.35%
UY, Jasper F. INDEPENDENT 1774 0.87%
LLOREN, Romerico N. INDEPENDENT 360 0.18%
BORRES, Felix, Jr. III F. INDEPENDENT 237 0.12%
ILLANA, Sulpicio B. INDEPENDENT 214 0.11%
Statistics
Total number of Voters who actually voted 213057
VICE-MAYOR of MISAMIS ORIENTAL – CAGAYAN DE ORO CITY
Candidate Party Votes Percentage
ACENAS, Caesar Ian E. PWERSA NG MASANG PILIPINO 108793 56.64%
OCON, Zaldy O. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 79382 41.33%
DAMO, Carmelito R. LAPIANG MANGGAGAWA 3913 2.04%
Statistics
Total number of Voters who actually voted 213057
MEMBER, SANGGUNIANG PANLUNGSOD of MISAMIS ORIENTAL – CAGAYAN DE ORO CITY – FIRST DIST
Candidate Party Votes Percentage
ABADAY, Roger G. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 43015 7.38%
DABA, Annie Y. PWERSA NG MASANG PILIPINO 41641 7.14%
LICAYAN, Simeon V. PWERSA NG MASANG PILIPINO 41129 7.06%
PAJO, Dante B. PWERSA NG MASANG PILIPINO 37781 6.48%
BARBA, Adrian L. PWERSA NG MASANG PILIPINO 36209 6.21%
BACAL, Alden D. PWERSA NG MASANG PILIPINO 34062 5.84%
CALINGIN, Alvin R. INDEPENDENT 34058 5.84%
ABBU, Jose Pepe P. PWERSA NG MASANG PILIPINO 28263 4.85%
CALIZO, Mary Cor R. PARTIDO DEMOKRATIKO PILIPINO (PADAYON) 27285 4.68%
LIM, Yan Lam S. PWERSA NG MASANG PILIPINO 25766 4.42%
SABAL, Maria Myrna L. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 25098 4.31%
MARBAN, Myrna C. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 24564 4.21%
LAGUMEN, Marlyn Y. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 23925 4.11%
DABATIAN, Douglas W. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 22508 3.86%
RAAGAS, Nicolas C. INDEPENDENT 20461 3.51%
MACABODBOD, Greg I. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 18286 3.14%
MABUNAY, Rey P. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 18113 3.11%
GAMOTIN, Casiano Jr. A. INDEPENDENT 16319 2.80%
DEL BANDO, Samuel T. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 12199 2.09%
ABACAHIN, Reynaldo C. INDEPENDENT 11052 1.90%
ACEDERA, Ben Joseph III F. LIBERAL PARTY 10755 1.85%
MAAGAD, Sheridan O. LIBERAL PARTY 10731 1.84%
GALACIO, Rodulfo Q. INDEPENDENT 4546 0.78%
CULANAG, Erwin B. NACIONALISTA PARTY 3982 0.68%
YAP, Temotio L. INDEPENDENT 3809 0.65%
TANASAS, Gerardo Jr. A. BANGON PILIPINAS 2492 0.43%
ANGANA, Rey G. LAPIANG MANGGAGAWA 2282 0.39%
AGBON, Jun Michael A. INDEPENDENT 1466 0.25%
DUMALA, Abundio C. INDEPENDENT 1016 0.17%
Statistics
Total number of Voters who actually voted 97747
MEMBER, SANGGUNIANG PANLUNGSOD of MISAMIS ORIENTAL – CAGAYAN DE ORO CITY – SECOND DIST
Candidate Party Votes Percentage
TABOR, Ramon G. PWERSA NG MASANG PILIPINO 61652 8.55%
NACAYA, Ian Mark Q. PWERSA NG MASANG PILIPINO 58033 8.05%
EMANO, Nadya B. PWERSA NG MASANG PILIPINO 53276 7.39%
DACER, Alexander S. PWERSA NG MASANG PILIPINO 48621 6.75%
ELIPE, President D. PWERSA NG MASANG PILIPINO 46033 6.39%
CABANLAS, Edgar S. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 45543 6.32%
SIA, Juan Y. PWERSA NG MASANG PILIPINO 45131 6.26%
ABEJUELA, Emmanuel D. PWERSA NG MASANG PILIPINO 44558 6.18%
LAO, Teodulfo, Jr. E. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 40684 5.65%
GAN, Leon Jr. D. PWERSA NG MASANG PILIPINO 38616 5.36%
JUDITH, James II K. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 28060 3.89%
JARAULA, Rogelio, Jr. P. INDEPENDENT 28019 3.89%
AUSTRIA, Imelda C. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 27088 3.76%
OLANO, Alejo, Jr. P. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 23497 3.26%
VILLAZORDA, Rogelio, Jr. T. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 23066 3.20%
ROA, Raul Ramon S. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 22707 3.15%
VELEZ, Zoilo Antonio G. LIBERAL PARTY 16768 2.33%
DE LA SERNA, Raoul G. LIBERAL PARTY 13899 1.93%
BERSALES, Dell P. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 12012 1.67%
YEE, Morito P. INDEPENDENT 9244 1.28%
SAARENAS, Eric P. LIBERAL PARTY 6194 0.86%
AMPO, Enrique A. INDEPENDENT 5974 0.83%
BALINADO, Rizaldy M. INDEPENDENT 3996 0.55%
ALMEDA, Marlou D. LAPIANG MANGGAGAWA 2683 0.37%
LIBAO, Vivian B. BANGON PILIPINAS 2334 0.32%
DAVID, Domingo Sonny G. LAPIANG MANGGAGAWA 2201 0.31%
LAGRIMAS, Leodegario A. INDEPENDENT 2195 0.30%
RAMOS, Jenny M. INDEPENDENT 2183 0.30%
FERNANDEZ, Chito B. LAPIANG MANGGAGAWA 2156 0.30%
GASTON, Dennis P. INDEPENDENT 1353 0.19%
CARAMBA, Espenito B. INDEPENDENT 1244 0.17%
TAGALOG, Samie A. INDEPENDENT 899 0.12%
LONON, Alfredo M. INDEPENDENT 767 0.11%
Statistics
Total number of Voters who actually voted 115310
· · · · ·
Copyright © 2000-2010 Smartmatic Corporation. All rights reserved.
Election Result for Cagayan de Oro City – President
July 6, 2010
PRESIDENT of PHILIPPINES
Candidate Party Votes Percentage
ESTRADA EJERCITO, Joseph M. PWERSA NG MASANG PILIPINO 93767 45.28%
AQUINO, Benigno Simeon III C. LIBERAL PARTY 69554 33.59%
TEODORO, Gilberto Jr. C. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 19828 9.58%
VILLAR, Manuel Jr B. NACIONALISTA PARTY 13274 6.41%
VILLANUEVA, Eduardo C. BANGON PILIPINAS 6657 3.21%
GORDON, Richard J. BAGUMBAYAN-VNP 1937 0.94%
ACOSTA, Vetellano S. KILUSANG BAGONG LIPUNAN 1399 0.68%
PERLAS, Jesus Nicanor P. INDEPENDENT 284 0.14%
DE LOS REYES, John Carlos G. ANG KAPATIRAN PARTY 214 0.10%
MADRIGAL, Jamby A. INDEPENDENT 165 0.08%
Statistics
Total number of Voters who actually voted 213057
VICE-PRESIDENT of PHILIPPINES
Candidate Party Votes Percentage
BINAY, Jejomar C. PARTIDO DEMOKRATIKO PILIPINO LAKAS NG BAYAN 115938 56.39%
ROXAS, Manuel A. LIBERAL PARTY 70116 34.11%
LEGARDA, Loren B. NATIONALIST PEOPLES COALITION 9601 4.67%
FERNANDO, Bayani F. BAGUMBAYAN-VNP 4551 2.21%
YASAY, Perfecto R. BANGON PILIPINAS 2962 1.44%
MANZANO, Eduardo B. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 1918 0.93%
SONZA, Jose Y. KILUSANG BAGONG LIPUNAN 343 0.17%
CHIPECO, Dominador Jr F. ANG KAPATIRAN PARTY 156 0.08%
Statistics
Total number of Voters who actually voted 213057
Cagayan de Oro City 2008 COA Audit 12
July 1, 2010
VALUE FOR MONEY AUDIT
12. The Certified List of Taxpayers showing the Amount Due and Collectible for the year was not used as basis for setting up the Real Property Tax/Special Education Tax (RPT/SET) Receivables at the beginning of the year, contrary to provisions of Section 20, Volume I of the New Government Accounting System (NGAS) Manual, thus making the RPT/SET Receivable account unrealistic/doubtful.
Provisions of Section 20, Volume I of the NGAS Manual requires the City Treasurer to furnish the City Accountant with a duly Certified List of Taxpayers showing the Amount Due and Collectible for the year. The list shall serve as basis of the City Accountant in setting up the Real Property Tax Receivable and Special Education Tax Receivable.
Review of the RPT Receivable under the General Fund showed that the City Accountant set up the amount of P213,598,440.00 based on the Quarterly Report of Real Property Tax Assessments as of March 31, 2008, of the City Assessor’s Office.
SET Receivable accounts under the Special Education Fund also showed that the amount of P120,863,480.00 set up at the beginning of the year was also based on the same report.
Verification from the City Treasurer’s Office personnel in-charge revealed that they have not furnished the City Accountant of the Certified List of Taxpayers showing the Amount Due and Collectible for CY 2008.
As verified last year, General Ledger showed that RPT/SET Receivables were overstated and was carried forward in CY 2008, as follows:
Only 45% of RPT Receivables and 47% of SET Receivables were realized at the end of the year, thus making the Receivable account doubtful/unrealistic.
Management did not submit their comment.
Recommendation
Real Property and Special Education Tax Receivables should be set up at the beginning of the year in accordance with Section 20, Volume I of the New Government Accounting System Manual.
Strictly comply and implement the complete and correct accounting policies and procedures regarding the RPT/SET transactions in accordance with NGAS.
Cagayan de Oro City 2008 COA Audit 11
July 1, 2010
VALUE FOR MONEY AUDIT
11. Systems and procedures practiced by the City Government in the management, utilization, accounting and recording of the Early Childhood Care and Development (ECCD) Funds, established through the assistance coming from the Council for Welfare of Children (CWC), received since CY 2004, and from the City’s counterpart, were ineffectively carried out, thus only 33% or P2,364,554 out of P 6,506,531.00 were utilized, depriving the intended beneficiaries of the timely use thereof, and the failure to successfully attain its objective.
Cagayan de Oro City has been identified as one of the priority areas for the implementation of the Early Childhood Care & Development (ECCD) Program. As such, twelve (12) barangays of the City were chosen as immediate beneficiaries of the said program, namely: Balu-lang, Bayabas, Bugo, Bulua, Camaman-an, Carmen, Consolacion, Dansolihon, Gusa, Macabalan, Macasandig and Puntod.
Republic Act No. 8980 is an act promulgating a comprehensive policy and a National System for Early Childhood Care and Development (ECCD), providing funds therefore and for other purposes.
Provisions of Section 2 of Republic Act No. 8980 otherwise known as the “ECCD Act” declared the policy of the State to promote the rights of children for survival, development and special protection with full recognition of the nature of childhood and its special needs; and to support parents in their roles as primary caregivers and as their children’s first teachers.
Corollary thereto, provisions of Section 5 of the ECCD Act provides for the System Framework and Components which include among others, the “ECCD Management” — which focuses on a continuing planning, implementation, supervision, financial management, monitoring, evaluation and reporting. It encouraged the active involvement and build the capabilities of service providers, parents, and local government officials to sustain the program, and it shall be guided by the principles of decentralization as stipulated in the Local Government Code of 1991.
In December 2004, the City Government of Cagayan de Oro City initially established the ECCD Fund amounting to P 2,333,306.00. Sixty percent of the said fund was sourced out of the assistance coming from the Council for Welfare of Children (CWC) which amounted to P 1,399,983.00, while forty percent of this in the amount of P 933,323.00 was the LGU’s Equity as required under the National ECCD Coordinating Council Resolution No. 5 which prescribes the percentage of the Cost Sharing Scheme of the ECCD Act-IRR. The total amount of P 2.3million was intended to cover funding requirements for the implementation of the following ECCD programs/projects/activities as reflected in the City’s Work and Financial Plan for CY 2005, as follows:
A. Expansion/Upgrading Existing ECCD
1. Upgrading of Day Care Center – 4 DCCs P 430,000.00
2. Upgrading of Health Centers – 4 HCs 715,000.00
B. Support to ECCD Programs & Others
1. Day Care Services – 4 DCCs 81,000.00
(equipment, furnitures, supplies & materials)
2. Health Services – 4 HCs (micronutrients 418,400.00
supplementation – barangays Supplies & materials)
3. Nutrition Services – 2 barangays (equipment, 440,906.00
micronutrients supplementation, supplemental
feeding, IEC materials, supplies and materials)
C. Establishment of ECCD System
1. Advocacy 240,000.00
2. Meetings 8,000.00
—————–
Total P2,333,306.00
==========
Verification of receipts for ECCD funds in the Trust Fund books disclosed that in August 23, 2007 the amount of P 1,200,000.00 was with-drawn against the General Fund of the City under LBP-(Velez Branch) Account No. 002412-1015-13 to transfer fund allocated for the ECCD-Program under the Trust Fund Account. The said transfer of fund represents the 40% LGU’s counterpart of the P3,000,000.00 funding requirement for the implementation of the programs /projects/activities that is reflected in Work and Financial Plan of CY 2006, copy of which could not be found on the files kept by the City Social Welfare and Development Office in-charge in the monitoring of the of ECCD Program/Projects. This fund transfer was verified to have been deposited to LBP-(Capistrano Branch) Account No. 0152-0049-74 on the same day it was withdrawn from its account. Note that the 60% share of the CWC amounting to P 1,800,000.00 was released only on August 2008 and verified to have been a deposited to LBP Account No. 2412-1051-28 on October 21, 2008, as per copy of its bank statement.
On January 23, 2008 another transfer of funds from the General Fund (PAB Account No. 835) to the Trust Fund Account was done by the City which amounts to P1,173,225.00. However, instead of depositing directly the corresponding Check No. 192648 issued for this transaction to ECCD Fund Account, it was deposited to LBP-Capistrano Account No. 0152-0049-74 on February 5, 2008 and later it was transferred to LBP-Velez Account No. 002412-1051-28 on February 7, 2008.
The total fund transfer done by the City intended for the implementation of the ECCD programs/projects and activities totaled to P 3,306,548.00, while the receipt of fund assistance coming from the CWC amounted to P 3,199,983.00. To sum it all, the ECCD Fund has an aggregate amount of P 6.5million to finance its programs/projects and activities in order to attain its goals and objectives, such as those that were already included in the City’s Annual Work and Financial Plan beginning CY 2004 up to CY 2008.
An evaluation of the ECCD Program management geared towards assessing the effectiveness of the system that is being adopted by the City of Cagayan de Oro to possibly attain the goals and objectives of this program, disclosed the following observations:
A. On the Management and Utilization of Fund –
* ECCD Funds was not kept intact in one single separate bank account only, thus, there is difficulty in monitoring all the transactions affecting its balance. Further, this practice causes the delay in the transfer of fund assistance coming from the CWC because the Bank Account No. 2411-0971-80 that was previously being used as a depository account for the release of the 1st trance of fund assistance coming from the CWC was no longer used. Instead, the City Treasurer opened another LBP Account No. 2412-1051-28 purposely for the establishment of the ECCD Fund.
In the letter dated August 12, 2008 signed by Ms. Marilyn F. Manuel, OIC-Executive Director of CWC, National Early Childhood Care and Development Coordinating Council (NECCDCC) addressed to former City Mayor Vicente Y. Emano, Ms. Manuel informed the latter that the CWC was about to deposit LBP Check No. 233290 dated August 8, 2008 representing its counterpart fund for ECCD implementation which amounts to P 1,800,000.00. However, the Land Bank Quezon Avenue Branch refused to accept the said check because the payee of the check does not match with the account number to which the check was supposed to be deposited. The bank advised the CWC to coordinate with the account owner for verification. Further, upon comparing with the previous and current bank certification submitted to them, it was found out that the City opened another Trust Account in another LBP Branch.
Likewise, our verification of the P1,200,000.00 transferred sometime in August 2007 from the General Fund to the ECCD- Trust Fund disclosed that the amount was being deposited to LBP Account No. 0152-0049-74, a depository bank used for transactions involving the general account of the Trust Fund. Various disbursements charged to ECCD Fund were traced and verified to have been withdrawn against this account, and yet the amount of P1.2 million has not been transferred to LBP Account No 2412-1051-28 until this time.
As observed, the above situation being practiced by the city is a clear indication that there is erroneous transfer of funds between the ECCD Funds intended for the implementation of its Programs/Projects and Activities and the Trust Fund (General Account) which violates the provisions cited under Section 336 of R.A. 7160 also known as the Local Government Code of 1991 which provides the Use of Appropriation. It specifically states that “Funds shall be available exclusively for the specific purpose for which they have been appropriated. xxx…”
Deposit of any amounts intended for the implementation of ECCD Program/Projects and activities to any depository account other than the one that is being established for the ECCD Fund under LBP Account No. 2412-1051-28 exposes the said fund to greater risk of possible misuse and misappropriation.
As at year end of CY 2008, the total unused balance of the ECCD Fund amounted to P 4,141,977.00 per records of the Accounting Office specifically the Report of Receipts and Disbursements. While, the reported balance in the cash-book maintained by the City Treasurer’s Office is only P3,085,789.42. The difference of P1,056,187.58 was traced to the following discrepancies in the recording of transactions affecting the use of ECCD Fund.
1. The transfer of the city’s counterpart fund in amount of P1,200,000.00 done by the City in Aug. 23, 2007 was not recorded in the cashbook maintained by the CTO for ECCD FUND under LBP Account No. 2412-1051-28 because it was deposited to LBP Account No. 0152-0049-74 (Trust Fund – General).
2.
\There was a difference of P133,918.13 in the total disbursements charged to the ECCD Fund for the period from 2005 up to 2008. As per records of the Accounting the reported total disbursements amounted to P 2,364,554.00, while in the cashbook maintained by the City Treasurer’s Office it amounted only to P 2,230,635.87.
3. Interest earned for the CY 2005 amounting to P 9,894.29 was not included in the Accounting report.
As can be gleaned from the foregoing financial status of the ECCD Fund, with the unused balance of more than P 4million, approximately only 33% or P2,364,554 of the total funds amounting to P 6.5million allocated for the implementation of the ECCD Program was being utilized by the City (Annex 8). In effect, the delivery of the desired benefits to targeted beneficiaries are put on hold due to the city’s failure to maximize the use of its resources.
Had the City Government of Cagayan de Oro maximize the use of the total amount of P 6.5million allocated for the ECCD programs/projects and activities various children from the twelve chosen barangay beneficiaries could have benefited from it.
B. On the Planning and Implementation of the ECCD Program –
Data were gathered based on the Work and Financial Plans that were being prepared from the time the ECCD Program/Project was adopted by the City.
* The ECCD program implementation in the city has been projected to run only for three consecutive years through the fund assistance coming from the CWC and the City’s counterpart. It started in CY 2004 and was supposed to end in CY 2007, however, the City Mayor Constantino G. Jaraula requested in his letter dated November 23, 2007 for another year extension to implement said project which was to end by 2008.
* For CY 2005, the targeted programs/projects and activities that were lined-up to be implemented during the year which amounted to P 2,333,306.00 were not fully accomplished. The scheduled expansion and upgrading of Health Centers and Day Care Centers with a total cost of P1,145,000.00 intended for barangays Dansolihon, Camaman-an, Consolacion and Maca-balan toke about more than a year before it was implemented. Reasons f this was attributable to the delay in the preparation and submission of the required documents for the release of funds to these beneficiary barangays. For barangay Macabalan said project was never implemented due to its failure to prepare and submit the required documents to the ECCD Program administrator.
* Under Memorandum of Agreement executed by and between the City Government of Cagayan de Oro and the Barangay beneficiaries implementing the Repair and Expansion of Day Care and Barangay Health Centers, one of the responsibilities of the City Government is to provide technical assistance relative to the implementation of the Repair and Expansion of Day Care & Barangay Health Centers based on the standard requirements. This could mean that in the preparation of the building plans, it is the primary duty of the City to assist the barangay in fast tracking the preparation and approval of the said document for immediate implementation of the said project. However, during the interview that was conducted, it was learned that such delay was also caused by the inability of the beneficiary barangays to secure immediately within a reasonable time the approved building plans from the City Planning and Development Office.
C. Monitoring, Evaluation and Reporting -
By ECCD Program Administrator (CSWD) –
* Inspection of projects such as those concerning Infrastructure Projects done by the ECCD Program Administrator were not documented, thus, timely reports on the percentage of completion for these projects could not be validated.
* Reports on the result of the evaluation of the ECCD Program conducted by the concerned program administrator were not prepared and made available to COA for validation.
By Accounting Office for Financial Records and Reports –
* Subsidiary Ledger for LBP Account No. 2412-105-28 which was said to be opened by the City Treasurer sometime in CY 2004 purposely for the establishment of the ECCD Fund under the Trust Fund Account was not prepared and maintained by the Accounting Office since 2004 until 2007. Thus, monitoring of the status of fund could not be facilitated and the correct account balance could not be established. Note that the SL prepared was for CY 2008 only, and it do not show the beginning balance of the said fund.
* The required reconciliation of the cashbook balance maintained by the City Treasurer as against that of the Subsidiary Ledger maintained by the Accounting Office was not complied with, in contrary with the provisions cited in Section 3.2 and 3.3 of COA Circular No.96-011 dated October 2, 1996, which resulted to unreconciled balance of P 4,141,977.00 and P 3,085,789.42 respectively.
* The preparation of the Monthly Reports of Receipts and Disbursements done by the Accounting Office was based on Account No. 418 (Due to LGU) rather than the appropriate Cash in Bank Account.
* Reconciliation of the ECCD Fund Account balances as recorded in the cashbook maintained by City Treasurer’s Office and that of the Monthly Reports of Receipts and Disbursements prepared by the Accounting Office showed a difference of P 133,918.13 in the total disbursements charged against the ECCD Fund for the period from CY 2005 to CY 2008. Details of which is shown hereunder:
By the Budget Office on the Use of Appropriation –
* The Statement of Appropriation, Allotment, Obligations and Balances for the ECCD Program showed the following data:
The above data disclosed discrepancies in the recording of obligations for transactions that were already consummated chargeable to the ECCD Fund during the years 2007 and 2008. For CY 2007, a total of P 553,980.00 was disbursed based on the Accounting records. While, in CY 2008 the amount of P 412,003.00 was expended. However, these amounts were not reflected in the SAAO for CY 2007 and CY 2008 as shown above.
From the general statement, it is worth mentioning that “The process of monitoring remains important for informing policy and allocating available resources efficiently. Similarly, comparisons between government units tasks in carrying out the attainment of certain goals and objectives set forth for every specific program remains useful both to show what can be achieved through the pursuit of different policies and priorities, and act as a spur to national pride and performance.” Monitoring the inputs to the process is essential to operating the program in place.
Breakdown in systems can cause probable problems that may hamper the smooth operational flow of an organization such as those that is run by our local units. Likewise, effectiveness of internal control has a number of dimensions. An effective internal control system is one that is relevant, it incorporates a comprehensive and generally cost effective set of controls which address compliance with rules in procurement and other expenditure processes, prevention and detection of mistakes and fraud, safeguard information and assets, quality and timeliness of accounting and reporting, which are widely understood and complied with.
Management Comment:
Management explained that:
A. On the management and utilization of fund
The City Treasurer has explained the error committed in depositing the receipt for the ECCD account under General Fund. However, please take note that when the deposit was recorded it was taken up as trust account and identified the same as ECCD when the error was committed and thus, it would not be juggling of funds, since, there was no intention to use the same for another purpose, the fact, that the fund was identified to be so as ECCD Fund. The said amount was now transferred to the depository account for the purpose under Trust Fund.
The City Accountant explained that appropriate action be taken on the recording of the accounts of ECCD Fund so that the necessary report will be updated and accurate. As to the difference in the amount of disbursement the same will be addressed accordingly.
There were problems encountered during the implementation of the ECCD, as there were changes in the management of CSWD, which incidentally is the implementing arm of the ECCD. There were also review made on the programs and projects which momentarily slowed down the processing of the procurement of goods and infrastructure needed to pursue the implementation of the project.
B. On the planning and implementation of the ECCD Program
There were some problems encountered as identified. While it is the interest of the city government to fast track the implementation of the project, there were instances that compliance to existing laws, rules and regulations have to be attended to first in order to pursue the project. There was one problem at the barangay level which delayed the project implementation due to the need to determine the propriety of the lot where the project will be constructed. This practically hindered the timely implementation of the project.
On the monitoring, evaluation and reporting
- As was already known, the City Accounting Office has an ongoing activity included in the reconciliation of accounts specifically on Cash in Bank accounts. In CY 2009, the accounts under Trust Fund is a priority in the reconciliation of accounts. Thus, updating of the accounts will be made.
- The preparation of the Monthly Report of Receipts and Disbursements done by the Accounting Office would definitely include the Account 418 (Due to LGU) and taking into consideration the transactions affecting the equivalent Account 111 (Cash in Bank- Local Currency, Current Account) specifically maintained for ECCD. Since there are other asset accounts involved such as construction project appropriate entry would be made.
- While there was delay in the completion of the project, it is to be emphasized that the release of the fund was made to the intended beneficiaries.
- A specific instruction has been made on the implementation of this project and thus, CSWD will be responsible for the completion and that an extension of the project has been requested for the benefit of the constituents.
Recommendation :
Require the City Accountant and the City Treasurer to reconcile their books of accounts and to effect the necessary correcting entries pertaining to the receipt of ECCD funds in order to reflect correct balances in the Trust Fund books. Likewise, require the City Treasurer to deposit ECCD counterpart directly to the appropriate Trust Fund Depository accounts – Current Account No. 2412-105-28 to avoid unnecessary recording in the books of General and Trust Fund.
The City Accountant should also record the receipt, release and utilization of ECCD fund in accordance with Sections 95 and 98 of the NGAS Manual, Volume 1 and the Revised Chart of Accounts as implemented under COA Circular No. 2004-008 dated September 20, 2004. Further, the Monthly Reports of Receipts and Disbursements of the fund shall be made on the basis of Cash Inflow and outflow of the Cash books transaction or on the actual receipts and utilization of the fund and not from the Due to LGU of TF account in the General Ledger.
It is also recommended that the fund received should be released to the intended beneficiaries of the project as programmed pursuant to the guidelines of the ECCD. The LGU official concerned should hasten the implementation of projects so that its constituents could derive benefits there from. Moreover, a personnel should be assigned to monitor the status of these projects in order to easily thresh out and solve any problem that may arise during the implementation.
Cagayan de Oro City COA Audit 10
July 1, 2010
VALUE FOR MONEY AUDIT
10. Of the P129,941,719.26 projects programmed under the 2008 20% Development Fund amounting only P23,817,678.85 or 18% were utilized/implemented by the City due to late preparation and approval of the City’s 2007 Annual Investment Plan (AIP) denied the constituents timely benefits from the projects, thus, the objective of the city to deliver better services was not fully attained. Further, time frames and target project cost and dates for the completion of projected outputs were not provided in the Local Development Plan, thus, precluding the auditor of monitoring of its accomplishments and depriving its end users of the benefits that may be derived thereto.
Infrastructure projects should be implemented and completed within the scheduled time frame so that the intended social and economic benefits may be enjoyed by the constituents/public on time.
For calendar year 2008, the City allocated an amount of P129,941,719.26 equivalent to twenty percent (20%) of the IRA under the Annual Budget. The said amounts were appropriated to finance various development projects consistent with the priorities under the local development plan and complement the overall national goals of attaining socio-economic development outcomes. The projects, programs to be implemented in the year 2008 are outlined in the Annual Investment Plan (AIP).
It was observed that in the City’s AIP which was submitted to our office only on September 29, 2008, supported with an Ordinance No. 10892-2008 dated January 14, 2008, an ordinance “Authorizing the City Mayor to Identify, and allocate for, the Programs and Projects Qualified for funding under the 20% Development Fund the appropriations for the 20% Development Funds for Calendar Year 2008, and Authorizing the Implementation of Said Projects with an option to release the amount/s directly to the Barangays in support to cooperative endeavors and hasten the implementation of the same; and for this purpose, authorizing the City Mayor to enter into Memoranda of Agreement, with concerned Barangays and/or other parties covering the implementation of the programs and projects hereof.
The above information disclosed that the identification of the programs/projects was made after the preparation of the Budget and with the AIP. It showed appropriation for projects identified were made in lumpsum, making it impossible to check how much of the development fund was intended for a particular project or activity. It is also difficult to determine whether the social and economic programs were implemented, funds effectively utilized and the objectives of the specific programs were attained.
In effect, out of the programmed P129,941,719.26 for the 20% development project, only P34,281,419.00 was identified and allotted and P23,817,678.85 or 18% was expended and with a continuing appropriations of P45,785,433.01 only P45,785,433.00 was expended for prior years as shown in the SAAOB for 20% DF and Continuing SAAOB.
Since the fund was specifically appropriated to finance the development projects of the Agency, the same must be properly utilized. Non-utilization of the said fund could defeat the purpose for which it was established.
Management Comment:
- The current administration has assumed office only in July 2007. Thus, to be able to thoroughly consider the thrust of the administration, there is a need for the City Mayor to review the plans, programs, projects, and activities of the city government for the year 2008. It is only after a thorough study and deliberation, that the list of projects for inclusion in the 20% Development Fund is made. Considerably, there is need of more time to accomplish this. The identification of projects was made in January 2008.
The projects considered priority were then, included in the Annual Investment Plan. Thus, the monitoring of the accomplishment shall be based on these priority projects.
- It is informed that the Annual Investment Plan of the City has been approved by the City Development Council.
- It is further informed that the details of the project implementation such as project cost, target completion date are indicated in the implementation plan for each project.
- There are projects identified in the 20% Development of CY 2008 which were not yet implemented as of the December 31, 2008. The reason for this is the fact that there were changes in the allocation of the fund in responding to more urgent and immediate need to provide better service to the people and thus, subsequently, the Program of Work and all the necessary technical plans were changed. These projects will be definitely implemented in CY 2009.
Recommendation to Cagayan de Oro City Government:
The AIP should be accomplished prior to the preparation of the Annual Development Plan and Annual Budget. The AIP should be prepared on the first six (6) months (January to June) of the current fiscal year as prescribed under the updated Budget Operations Manual for Local Government Units dated June 2005 issued by the DBM.
The members of the City Local Development Council should identify projects to be funded under the 20% Local Development Fund on the last quarter of the year preceding the year to which these projects/programs are to be implemented. This will pave the way for the early and timely preparation and completion of the AIP to serve as basis of implementing the programs/projects to be funded under the 20% Development Fund. Management should implement all projects programmed to be completed during the year to effectively extend to the community the benefits to be derived from the timely completion of projects.
We further recommend that the Local Development Plan funded out of the 20% Local Development Fund should come up with details of appropriation for a clear and specific programs, projects and activities as identified by the Local Development Council to conform with the provisions of DBM Local Budget Circular No. 70; To provide time frames and target dates be included in the formulation by the Local Development Plan to serve as reference in monitoring whether the projects are accomplished/implemented within the target dates. Lump sum appropriations should be avoided to facilitate verification of funding source for each development program/project.
Cagayan de Oro City 2008 COA Audit 9
July 1, 2010
VALUE FOR MONEY AUDIT
9. The delayed completion of the infrastructure projects within specified contract time, implemented by the Local Government of Cagayan de Oro City totaling P77,588,865.22 and P140,507,422.60, for the Construction of South Diversion Road and PCDG Bridge, Bgys. Macasandig, Camaman-an & Indahag , Cagayan de Oro City, Package III and Package IV, respectively, resulted to incurrence of additional cost amounting to P40,430,459.14 while depriving the public of the full benefits that could have been derived from their immediate and maximum use of these projects as intended when completed.
1. The prime consideration of the government for entering into a contract is the timely completion of the infrastructure projects so that the intended benefits may be achieved. Accordingly, the contracting parties are bound to adhere faithfully to the agreed terms and conditions of the contract.
2. The project is carried out by Contract Packages (CP) , as follows:
a. Package I- Construction of SDR & PCDG Bridge, Balulang (Oct. 24, 2002 – October 25, 2003, revised Feb. 19, 2004)- 100% completed
b. Package II- Construction of SDR & PCDG Bridge, Indahag, (Oct. 22,
2002- October 24, 2003) – 100% completed,
c. Package III- Const. of SDR & PCDG Bridge, Indahag (Oct. 24, 2002- October 24, 2003, revised December 5, 2003), 97% completed, suspended
up to present per latest Suspension Order No.04, dated May 2, 2005 as attached.
d. Package IV- Const of SDR & PCDG Bridge, Bgys. Macasandig,&
Camaman-an (Oct. 24, 2002-October 24, 2003, revised June 9, 2006), 87% completed, suspended up to present per latest Suspension Order No. 11, dated April 6, 2007 as attached.
3. Perusal and examination of the pertinent documents showed that the projects are delayed in its implementation for up to four (4) years now. For Contract Package III, includes issuance of Suspension Orders 1 to 4, due to Road Right of Way problems, the latest dated May 02, 2005, Suspension Order No. 4, which until now, no Resumption Order has been served, and Contract Package IV, includes, issuance of Suspension Orders 1 to 7, due to revision of plans and Road Right of Way problems, of which Suspension Order No.7, dated April 6, 2007 still in effect until upon issuance of Resumption Order to the contractor.
4. As a result of the evaluation of the infrastructure projects being undertaken by the LGU concerned as of December 31, 2008, we noted that the projects, Construction of SDR & PCDG Bridge, Package III and IV, resulted in the delayed completion of the projects, which until now the suspension of the projects is still in effect. The problem of the Road Right of Way should be addressed by the management so that the completion of the projects shall be given due course. Moreover, Package III and IV, resulted in the incurrence of additional project cost by 23% or P40,430,459.14 consisted of the following:
5. Detailed engineering shall be carried out to ensure that issues like road-right-of-way and consultation with the affected community are properly addressed prior to project implementation. Also, the manner by which the Program of Work is prepared shall be reviewed and evaluated to ensure that the project design and estimates are properly prepared and that all phases of the projects are covered to minimize variation orders and time extension which often result to increased cost and delayed project completion.
6. Since the projects mentioned had incurred a longer period of delay of the completion, the benefit of the user is not completely availed of as intended. As far as the road right –of –way problem been resolved and settled earlier, the appraised value of the land and improvements involved to be acquired compared to the acquisition cost in previous years, thus, would increase the project cost.
Management Comments:
The following is presented as explained by the PMO of the Project.
- Package III of the Construction of South Diversion Road and PCDG Bridge is already completed but subject to inspection and final billing.
- Package IV is not yet completed.
- The timely completion of the project is always a priority of the city government. However, beset with the unpredictable events that occurred during the implementation of the project, the completion of the project was delayed.
The following are the reasons for the delay:
a) Road Right-of-way problems-
The City Engineering Office, despite pre-engineering activities, investigation and survey, has not anticipated/nor considered the amount of time involved in the clearing of road right of way problems.
There are instances were lot owners were already informed of the fact that their lot would be affected with the construction project however, upon final negotiation are indifferent and compliance to the necessary requirements/documents is turtle paced and thus, delays are experienced. Some owners were out of the country and negotiations are delayed. And at times there are changes in the price/value of the lot as owners change their position upon settlement of the payment of the lot.
b) In the case of Package IV, there are also problems of Road Right- of –Way and the undetected presence of a huge rock which affected the work of the contractor. While excavating, the contractors found underlying layers of sub surface hard rocks about 9.0m below the natural grade line sta. 6 + 120 – sta. 6 + 320. The same was not immediately resolved because management has to consider different options in addressing the same such as the additional cost involved in the excavation of which original amount was staggering and the management has to find options that would not be too costly. It was explained that the excavation be temporarily deferred since materials therein are completely different from common soil. This concern was addressed.
c) The Package IV project has 87% accomplishment.
Recommendation to Cagayan de Oro City Government:
The management should facilitate the settlement of the road-right-of way problems to avoid further delay in the project implementation. In addition, the project should be given priority in addressing the problem to prevent further unnecessary delays.
Moreover, for future similar projects, land acquisition/RROW issues should first be addressed and thus preparation of site and right-of-way plans including schedule of acquisition to prevent similar problem occurrence.
