RE-ENTRY ACTION PLAN (REAP) FOR TRAINING, SEMINAR, WORKSHOP

PARTICIPATION

EVENT TYPE: ( )TRAINING ( ) SEMINAR ( ) WORKSHOP ( X ) OTHERS:___________

Title of the Activity: PHALGA 20th ANNUAL NATIONAL CONFERENCE
Exclusive Dates and Venue: May 20-23, 2025, Iloilo City
Brief Description:

The 20th Annual National Conference of the Philippine Association of Local Government
Accountants (PhALGA) was held from May 20 to 23, 2025, at the Iloilo Convention Center in
Mandurriao, Iloilo City. With the theme “Beyond Limits,” the conference gathered over 8,000
participants, including local government accountants, barangay officials, and Sangguniang Kabataan
(SK) leaders, to discuss advancements in public financial management and governance.

A highlight of the event was the presentation of the PhALGA Excellence Award, which recognized local
government units (LGUs) for outstanding financial stewardship and transparency. Notable recipients
included the City of Ilagan, LGU Calanasan, and Flora, Apayao, all of which earned the highest audit
rating from the Commission on Audit (COA), known as the “unmodified opinion”.

The conference featured a series of geographical conferences across the country earlier in the year,
including in Zamboanga City, Laoag City, and Puerto Princesa City, as part of PhALGA’s efforts to prepare
local government accountants for evolving challenges in governance.

This milestone event underscored PhALGA’s commitment to enhancing the capacity of local government
units in managing public funds effectively, fostering a culture of accountability and excellence in public
service.

The keynote speaker for the said event was Atty. Persida V. Rueda-Acosta, the Chief of the Public
Attorney’s Office; and Atty. Lorenz R. Defensor, Representative of the Third District of Iloilo province.
Knowledge/Lessons Learned:

Technical Session 1: PPE Threshold, IPSAS 29 Accrual or the Terminal Leave Benefits
1. PPE Threshold (Property, Plant, and Equipment)
 The PPE threshold sets the minimum value for items to be classified and recorded as fixed
assets (e.g., equipment, furniture).
 Relevance to LGUs: Helps LGUs differentiate assets from supplies and ensures accurate
reporting of government resources. Items below the threshold are treated as expenses.
 Application: LGUs must comply with updated Commission on Audit (COA) circulars and ensure
all capital assets above the threshold are properly recorded, depreciated, and maintained in their
asset registry.
2. IPSAS 29 Accrual – Financial Instruments
 IPSAS 29 (International Public Sector Accounting Standard) requires LGUs to recognize and
measure financial instruments (such as loans, receivables, or investments) on an accrual
basis.
 Relevance to LGUs: Encourages transparency and accuracy in recognizing financial obligations
and receivables—supporting better financial planning and risk management.
 Application: LGUs must adopt accrual accounting principles, ensuring that interest,
amortization, and impairment of financial assets and liabilities are accurately reported in
financial statements.
3. Terminal Leave Benefits (TLB)
 TLB refers to the monetary value of unused leave credits paid to government employees upon
retirement, resignation, or separation.
 Relevance to LGUs: It is a legal obligation and must be recognized as a liability in the LGU’s
books under accrual accounting.
 Application: LGUs must estimate and record the accrued value of TLB annually, ensuring
budget allocation for future payouts and avoiding financial strain when obligations become due.
These policies strengthen financial management, accountability, and audit compliance. By accurately
recognizing assets, liabilities, and financial instruments, LGUs can ensure sustainable budgeting,
transparent reporting, and readiness for both COA audits and service delivery obligations.

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Technical Session 2: Understanding RA 11976 or the Ease of Paying Taxes (EoPT)
Republic Act No. 11976, or the Ease of Paying Taxes Act, was enacted to modernize and streamline the
Philippine tax system, making it more efficient, taxpayer-friendly, and transparent. The law amends
provisions of the National Internal Revenue Code (NIRC) to promote voluntary compliance and improve
revenue collection.
Relevance to Local Government Units (LGUs):
Although RA 11976 primarily covers national taxes administered by the Bureau of Internal Revenue
(BIR), its principles and reforms are highly relevant and applicable to LGUs in the following ways:
1. Promoting Local Taxpayer Convenience
 Implication for LGUs: LGUs are encouraged to adopt simplified local tax processes, including
digital payment platforms, online filing, and better taxpayer service.
 This aligns with the EoPT's aim to make tax compliance less burdensome, reducing errors and
increasing collection efficiency.
2. Encouraging LGU Digitalization
 The law supports the use of electronic systems for tax filing and payment.
 LGU Action: Local treasurers and assessors should consider upgrading their systems (e.g., real
property tax, business permits) to electronic formats for improved access and monitoring.
3. Aligning with National Tax Reforms
 RA 11976 introduces taxpayer classification, simplified VAT compliance, and more responsive
audit procedures.
 LGU Benefit: Understanding these changes helps LGUs coordinate better with national agencies
(like the BIR), particularly in joint tax enforcement and sharing taxpayer data.
4. Enhancing Revenue Collection
 Streamlining tax procedures and reducing administrative barriers can lead to higher voluntary
compliance.
 LGU Opportunity: Apply similar reforms in local tax ordinances to make it easier for businesses
and residents to pay local taxes, leading to increased local revenues.

RA 11976 exemplifies how tax systems can be improved through transparency, efficiency, and
technology. While focused on national taxes, LGUs are strongly encouraged to adopt similar reforms in
their local tax administration systems to improve services, boost revenue, and support ease of doing
business in their communities.

Here are the salient features of Republic Act No. 11976 or the Ease of Paying Taxes (EoPT) Act,
signed into law in January 2024:
✅ 1. Taxpayer Classification
 The law introduces a Taxpayer Segmentation System, classifying taxpayers into:
o Micro
o Small
o Medium
o Large
 Purpose: Tailor tax rules, compliance requirements, and BIR processes based on taxpayer
capacity.
✅ 2. Simplified Value-Added Tax (VAT) System
 Removes the "transactional" nature of VAT filing—now based on gross sales or receipts per
quarter.
 Allows Optional VAT Registration for businesses with sales below the VAT threshold.
 Eases documentation and reconciliations, especially for small and medium businesses.

✅ 3. Improved Filing and Payment Systems

 Taxpayers can now file returns and pay taxes anywhere, regardless of their business location.
 Facilitates cross-regional compliance and removes local jurisdiction restrictions.

✅ 4. Electronic and Digitalization Measures

 Strong push for e-filing, e-payment, and digital bookkeeping.
 BIR is mandated to enhance and expand its digital systems.
 Enables the issuance of electronic official receipts and invoices.

✅ 5. Streamlined Withholding Tax System

 Final and creditable withholding tax rules are clarified and simplified.

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  Promotes ease of understanding and compliance, especially among employers and contractors.

✅ 6. Enhanced Audit and Assessment Procedures

 BIR assessments and audits are better defined and more time-bound.
 Aims to reduce red tape and ensure fair treatment of taxpayers during investigations.

✅ 7. Prescribes Rights of Taxpayers

 Emphasizes taxpayer rights, including:
o Clearer notices of assessment
o Protection against arbitrary tax collection
o Transparent processes and avenues for appeals
✅ 8. Removes Redundant or Outdated Tax Provisions
 Updates the National Internal Revenue Code (NIRC) to align with modern business practices.
 Eliminates inconsistencies and legacy requirements that no longer serve their purpose.

📌 Key Goal of RA 11976:

To promote voluntary compliance, improve the business environment, and build a tax system that
is efficient, fair, and digital-ready.

Technical Session 3: Disposal of Government Vehicles

The COA-DBM Joint Circular No. 2024-1, issued on January 30, 2024, provides a comprehensive
framework for the disposal of government properties, including vehicles, to ensure accountability,
efficiency, and sustainability in asset management.

📝 Key Highlights of the Circular

1. Expanded Scope and Coverage

The circular updates and supersedes the National Budget Circular No. 425 (1992), broadening its
application to encompass all government properties that are movable or personal, whether purchased,
owned, or otherwise acquired, including those donated to, stocked, and used by the government in its
operations. Notably, it excludes real properties, public records, and imported properties consigned to
the government.
2. Establishment of a Disposal Committee
Agencies are required to constitute a Disposal Committee, comprising a chairperson and members, to
oversee and ensure the proper execution of disposal activities. This committee is tasked with evaluating
properties for disposal, determining appropriate disposal methods, and ensuring compliance with
established procedures.
3. Criteria for Disposal
Properties may be considered for disposal under the following conditions:
 They have exceeded their estimated useful life.
 They are unserviceable or beyond economic repair.
 They have become obsolete due to technological advancements.
 They are no longer needed due to changes in the agency's mandate or functions.
 They are hazardous or dangerous to use.
 They are abandoned within the agency's premises.
 They are issued to government officials/employees who are about to retire.
4. Documentation and Reporting
Agencies must submit the following documents to the Disposal Committee:
 Inventory and Inspection Report of Unserviceable Property (IIRUP): A comprehensive list of
properties identified for disposal.
 Individual Survey Report: Detailed assessments of each property.
 List of Missing Spare Parts: Inventory of any missing components.
 Stencils of Chassis and Engine Numbers: For motor vehicles, to verify identity and authenticity.
 Photographs: Current images showing all sides of the properties.
5. Disposal Methods
The circular outlines various methods for disposing of government properties, including:
 Public Auction: Open bidding to the public.
 Negotiated Sale: Direct sale to a specific buyer.
 Donations: Transfer to other government agencies or non-profit organizations.

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  Scrapping: Dismantling and recycling of unusable items.
 Other Legal Methods: As deemed appropriate and lawful
6. Environmental and Social Considerations
The circular emphasizes the importance of adhering to environmental laws and regulations during the
disposal process, particularly concerning hazardous materials. Agencies are encouraged to implement
sustainable practices, such as recycling and proper waste management, to minimize environmental
impact.
Under COA-DBM Joint Circular No. 2024-1 (dated January 30, 2024), Local Government Units (LGUs)
must follow specific procedures for the disposal of unserviceable, obsolete, or surplus government
property, including vehicles. Below is a step-by-step guide tailored for LGUs:

✅ Procedures for Disposal of Government Property (for LGUs)

1. Conduct an Inventory
 The LGU's General Services Office or Property Officer must identify all unserviceable or
obsolete properties, such as vehicles or equipment.
 Prepare the Inventory and Inspection Report of Unserviceable Property (IIRUP) using COA-
prescribed forms.
2. Constitute a Disposal Committee
 The Local Chief Executive (e.g., mayor or governor) issues an order creating a Disposal
Committee, composed of:
o Chairperson (usually from the GSO or Engineering Office)
o Representatives from Accounting, Budget, and Legal
o End-user unit representative
 The committee will evaluate the items and recommend disposal actions.
3. Conduct Technical Inspection and Documentation
The Disposal Committee must ensure the following documentation is prepared:
 Individual Survey Reports per item
 Photographs (showing all sides)
 Missing parts list (if any)
 Stencils of engine and chassis numbers (for vehicles)
 Appraisal Report (to determine fair value)
4. Secure Commission on Audit (COA) Approval
 The LGU submits a request for authority to dispose to the COA Regional Office along with all
required documentation.
 COA will review and either approve or disapprove the disposal request based on completeness,
valuation, and justification.
5. Determine Mode of Disposal
Once COA approves, the LGU may proceed with any of the following approved disposal methods:
 Public Auction (preferred method)
 Negotiated Sale (if public auction fails or is impractical)
 Donation (to other government agencies or accredited NGOs)
 Scrapping or Destruction (for items with no value)
6. Implement Disposal Activity
 For public auctions, the LGU must publish a notice of sale, conduct a bidding, and prepare a
Report of Sale.
 For donations or scrapping, the proper deed of donation or destruction report must be
prepared and documented.
7. Submit Post-Disposal Reports to COA
 After disposal, the LGU must submit:
o Report of Waste Materials
o Report of Sale / Deed of Donation / Certificate of Destruction
o Acknowledgment Receipts (if applicable)
8. Update Records
 The LGU's Accounting and Property Offices must:
o Remove disposed assets from the books
o Adjust inventory records accordingly
o Retain documentation for audit purposes
📌 Key Considerations:
 Disposal should prioritize transparency and fairness.
 Proper valuation is required to prevent undervaluation or misuse of public property.

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  LGUs must ensure compliance with environmental laws (especially for vehicles or items with
hazardous components).

Technical Session 4: Care Economy
The Care Economy is an emerging economic and policy concept that is especially relevant for Local
Government Units (LGUs) in the Philippines. It refers to the systems, services, and labor involved in
caring for people—such as children, the elderly, the sick, persons with disabilities, and the general well-
being of communities.
🌍 What Is the Care Economy?
The Care Economy includes both:
 Paid care work: health care, child care, elderly care, social work, domestic work, etc.
 Unpaid care work: caregiving by family members (often women) at home, including cooking,
cleaning, and looking after dependents.
While often undervalued and invisible in formal economic measures, care work is essential to
functioning societies and resilient local communities.
📌 Why Should LGUs Prioritize the Care Economy?
1. Promotes Inclusive and Sustainable Local Development
 Investing in the care economy supports vulnerable populations.
 It aligns with Sustainable Development Goals (SDGs), particularly on poverty reduction,
gender equality, and decent work.
2. Addresses Gender Inequality
 Women disproportionately carry the burden of unpaid care work.
 LGU support for care services helps redistribute responsibilities, enabling more women to
participate in the labor force and public life.
3. Boosts Employment and Local Economic Activity
 Expanding community-based care services (e.g., daycare centers, elderly homes, health clinics)
creates local jobs.
 Training and professionalizing care workers can formalize the sector, improving wages and
protections.
4. Builds Resilience and Social Cohesion
 LGUs that invest in care services can better respond to public health crises, natural disasters, and
the long-term effects of aging populations.
How LGUs Can Operationalize the Care Economy
✅ 1. Map and Assess Local Care Needs
 Conduct a Care Needs Assessment to understand gaps in child care, elder care, disability
services, and health care.
 Use gender-disaggregated data to identify who provides and who needs care.
✅ 2. Expand and Strengthen Care Services
 Invest in:
o Daycare centers and community child development centers
o Home- and community-based elder care programs
o Barangay health stations and clinics
o Services for persons with disabilities and mental health programs
 Integrate care support into disaster response and climate resilience programs.
✅ 3. Support and Professionalize Care Workers
 Provide training, accreditation, and livelihood programs for caregivers, including barangay
health workers (BHWs), child development workers, and social welfare aides.
 Ensure proper wages, benefits, and working conditions, especially for contractual or volunteer
workers.
✅ 4. Recognize and Support Unpaid Care Work
 Establish community-based time banks, family leave policies, or respite services to support
caregivers.
 Promote public awareness campaigns about the value of unpaid care work.
✅ 5. Integrate the Care Economy in Local Development Plans
 Incorporate care economy programs into Local Development Investment Programs (LDIPs),
Annual Investment Plans (AIPs), and the Gender and Development (GAD) Plan.
🧭 National Context and Policy Support
 The Philippine Development Plan 2023–2028 and Magna Carta of Women support care
economy strategies.
 DILG, NEDA, and PCW encourage LGUs to mainstream gender-responsive care policies.

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  House Bill 10176 (Care Economy Act) seeks to institutionalize care programs, showing national-
level interest.
The Care Economy offers LGUs a transformative framework to:
 Deliver equitable and gender-sensitive services
 Create meaningful employment
 Promote human well-being and community resilience
By embracing this approach, LGUs can play a critical role in recognizing care work as a cornerstone
of local development.

Technical Session 5: Delineation of Powers between executive and Legislative

Delineation of Powers Between Executive and Legislative Branches of LGUs
1. The Framework: The 1991 Local Government Code (Republic Act No. 7160)
The Local Government Code (LGC) clearly separates the powers and functions of the executive and
legislative branches of LGUs:
Executive Branch (Local Chief Executive)
 Headed by the Governor (province), Mayor (city/municipality), or Punong Barangay
(barangay).
 Responsible for implementing laws, ordinances, and policies.
 Exercises general supervision and control over all programs, projects, and activities of the LGU.
 Has the power to approve or veto ordinances passed by the legislative council.
 Supervises the day-to-day operations of the LGU.
Legislative Branch (Local Sanggunian or Council)
 Composed of Sangguniang Panlalawigan (provincial board), Sangguniang Panlungsod (city
council), or Sangguniang Bayan (municipal council).
 Responsible for enacting ordinances, approving resolutions, and appropriating funds for the
welfare of constituents.
 Exercises the power of legislation and fiscal control over LGU matters.
 Has oversight functions to ensure proper governance.
2. Balance and Checks
 The Executive proposes, implements, and manages.
 The Legislative deliberates, enacts laws, and authorizes expenditures.
 The Executive has veto power, but the legislative council may override vetoes by a two-thirds
vote.
 Both branches must work cooperatively but respect the separation of functions.
Landmark Cases on Delineation of Powers
1. Tañada v. Cuenco, G.R. No. L-19074 (1969)
 Though predating the LGC, this case affirmed the principle that the legislative body is vested with
the power to enact laws and appropriate funds, while the executive implements these laws.
 Emphasizes the constitutional separation of powers applicable at all levels of government.
2. Bacnotan, La Union v. Court of Appeals, G.R. No. 106088 (1994)
 This case clarified that local legislative councils have the power to enact ordinances within their
jurisdiction but must not interfere with executive functions.
 LGU officials must respect the distinct roles of each branch.
3. Alliance of Concerned Teachers v. City Government of Manila, G.R. No. 199542 (2013)
 The Supreme Court ruled that the local executive cannot legislate and the local legislative
council cannot usurp executive functions.
 Reinforces that ordinances must not infringe on executive prerogatives such as personnel
management.
4. Province of Iloilo v. National Labor Relations Commission, G.R. No. 185936 (2011)
 Clarified that the local legislative body cannot interfere with the executive’s administrative
functions, especially in personnel and internal management.
 The executive branch has discretion in implementation.
5. Galvez v. City of Tacloban, G.R. No. 139927 (2000)
 Affirmed the legislative power of the Sangguniang to enact ordinances for local welfare but
emphasized such ordinances must be consistent with the executive’s administrative functions
and the law.

Technical Session 6: Salient Features of the New Government Procurement Act RA 12009
Salient Features of RA 12009 — The New Government Procurement Act
1. Strengthening Transparency and Accountability

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  RA 12009 requires full transparency in all stages of procurement.
 Mandatory publication of procurement plans, notices, and award results in the Philippine
Government Electronic Procurement System (PhilGEPS).
 Enhances mechanisms to prevent corruption and collusion, including stricter disclosure
requirements.
2. Introduction of E-Procurement as the Default Mode
 Emphasizes the use of electronic procurement systems (e-procurement) to facilitate speed,
efficiency, and transparency.
 Requires all government agencies to conduct procurement activities through the PhilGEPS or
other accredited electronic platforms.
3. Expanded Coverage
 Covers all branches of government, including:
o National government agencies
o Government-owned and controlled corporations (GOCCs)
o Local government units (LGUs)
o State universities and colleges (SUCs)
o Government financial institutions (GFIs)
 Strengthens uniformity in procurement rules across all government entities.
4. Streamlining and Simplifying Procurement Procedures
 Simplifies small-value procurement thresholds to speed up processes for low-value purchases.
 Introduces alternative methods of procurement such as:
o Shopping
o Direct contracting
o Negotiated procurement
 These methods can be used under specific conditions with clear guidelines.
5. Stricter Sanctions and Penalties
 Imposes harsher penalties for procurement violations, including blacklisting, suspension, and
prosecution.
 Procurement officials and bidders found guilty of fraud or collusion face administrative, civil,
and criminal liabilities.
 Encourages ethical behavior and integrity in procurement.
6. Institutionalizing Capacity Building
 Mandates regular training and certification of procurement officials and staff.
 Ensures personnel involved in procurement are knowledgeable about rules and ethical
standards.
7. Promoting Sustainable and Green Procurement
 Encourages the use of environmentally sustainable products and services.
 Incorporates green procurement principles in government purchasing to support
environmental protection.
8. Procurement Planning and Monitoring
 Requires agencies to prepare and submit Annual Procurement Plans (APPs).
 Introduces stronger mechanisms for monitoring, reporting, and auditing procurement
activities.
9. Strengthening the Role of the Government Procurement Policy Board (GPPB)
 Enhances the GPPB’s authority to issue policies, guidelines, and oversight functions.
 Empowers the GPPB to investigate procurement irregularities and recommend sanctions.
10. Enhanced Bidding and Evaluation Procedures
 Introduces improved bid evaluation and post-qualification rules.
 Promotes fair competition, ensuring bidders meet technical and financial qualifications.
Practical Implications for LGUs
 LGUs must align their procurement systems with the new law, particularly in adopting e-
procurement.
 Procurement officers need to update their knowledge and skills based on the new standards.
 Transparency and accountability mechanisms require LGUs to maintain better records and
reporting.
 The law supports faster procurement processes without compromising fairness or
competitiveness.

What is a Framework Agreement (FA) under RA 12009?

A Framework Agreement is a pre-arranged contract or arrangement between a procuring entity

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(like an LGU) and one or more suppliers, contractors, or consultants. It sets out terms, conditions, and
prices for goods, services, or infrastructure projects that may be needed over a specific period—
usually a year or more.
Key Features of a Framework Agreement:
1. Pre-qualification of Suppliers or Contractors
o The procuring entity pre-selects or pre-qualifies suppliers or contractors through a
competitive process.
o These qualified parties are then listed in the framework agreement.
2. Flexible and Ongoing Procurement
o The procuring entity can order goods, services, or infrastructure projects on an “as-
needed” basis without repeating full procurement procedures each time.
o This arrangement allows for streamlined purchases over the duration of the agreement.
3. Price and Terms Stability
o Prices and key contract terms are fixed or pre-agreed in the framework agreement.
o This protects the LGU against price fluctuations and allows budget certainty.
4. Multiple Suppliers or Single Supplier
o The agreement can be with one or multiple suppliers/contractors.
o If multiple suppliers are included, the procuring entity can conduct mini-competitions
among them for specific orders.
5. Period of Validity
o Typically valid for up to one year, but can be extended as permitted by law.
o Provides LGUs with a longer-term procurement tool compared to one-time contracts.

Purpose and Benefits of Framework Agreements

 Efficiency: Avoids repeated bidding processes for recurring needs.
 Cost-Effectiveness: Encourages competition among pre-qualified suppliers.
 Time-Saving: Accelerates procurement timelines, especially for routine purchases.
 Predictability: Helps LGUs plan budgets and procurements better.
Example Scenario in LGUs
An LGU can enter into a framework agreement with several suppliers for office supplies or road
maintenance materials. Throughout the year, as these items are needed, the LGU orders directly from
the pre-qualified suppliers at the agreed prices and terms without conducting new bidding each time.
Legal Basis in RA 12009
 The New Government Procurement Act explicitly authorizes the use of Framework
Agreements as an alternative method of procurement.
 It sets guidelines to ensure transparency, fairness, and compliance with procurement
principles.

Technical Session 7: Motivational (In Unity, We Advance)

1. The Power of Unity
 Unity means coming together with a shared purpose, vision, and goals.
 When people unite, they combine their strengths, talents, and resources, creating a force
greater than the sum of its parts.
 Unity fosters solidarity, mutual support, and collaboration, which are essential in overcoming
challenges.

2. Why Unity is Essential for Progress

 Progress and advancement require cooperation and teamwork.
 When individuals or groups work in isolation, efforts can become fragmented, inefficient, or even
conflicting.
 Unity enables streamlined decision-making, efficient problem-solving, and innovation
through diverse perspectives.
 It builds trust, encourages open communication, and aligns actions toward common objectives.

3. Unity Builds Resilience

 In times of crisis or adversity, unity is a source of strength.
 Together, people can face obstacles with shared courage and resolve.
 Unity promotes a sense of belonging and morale, boosting confidence and motivation.

4. Unity in Diversity

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  Unity does not mean uniformity.
 It means respecting differences—whether of ideas, backgrounds, or experiences—and
harnessing this diversity to enrich the team or community.
 Embracing diversity while remaining united promotes creative solutions and sustainable
growth.

5. How Unity Drives Advancement

 In any organization or community:
o Unified teams achieve goals faster and with greater quality.
o Collaboration leads to continuous improvement and adaptability.
o Collective effort maximizes resources and reduces duplication of work.
o Unity nurtures leadership development and shared accountability.

6. Applying “In Unity, We Advance” to Local Government Units

 LGUs face complex challenges like public health, infrastructure, social services, and disaster
management.
 Advancement in these areas requires coordinated action among officials, employees, and
constituents.
 Unity between the executive and legislative branches, departments, barangays, and citizens
creates synergy for effective governance.
 Community participation and partnership strengthen trust and enable inclusive progress.

7. Call to Action
 Let us put aside differences and focus on what unites us.
 Commit to open dialogue, mutual respect, and shared responsibility.
 Celebrate small wins as a team and learn from setbacks together.
 Remember that advancement is a journey we take together, hand in hand.

Conclusion
“In Unity, We Advance” is more than a slogan — it is a guiding principle.
It reminds us that true progress is achieved not alone, but together, through collaboration, respect, and
shared vision.
When we unite our hearts, minds, and efforts, there is no limit to what we can accomplish.

ACTION PLAN:

Intervention/ Expected Output Time Resources Persons Involved

Plan Frame Needed
1. Conduct a Post- Post-Conference June 2025 none CAO, CGSO, BAC, LFC
Conference Briefing
Briefing to share
insights and key
takeaways from
the conference
with LGU officials
and relevant staff

2. Review and Assessment of Current June 2025 none CAO

Assess Current LGU Practices
LGU Practices to
identify gaps or
areas needing
improvement
based on
conference
learnings
3. Form working TWGs formed June 2025 none CAO
groups or technical
committees to
review existing
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policies/procedures
on:
 Financial
management
(e.g., PPE,
Accrual
accounting)
 Tax collection
and revenue
procedures (per
RA 11976)
 Procurement
and disposal of
assets (RA
12009 & COA-
DBM Circular)
 Local
governance
structures and
coordination
(Executive-
Legislative
relations)
 Social programs
linked to the
Care Economy

4. Organize Capacity Building and July 2025 Presentation, CAO

Capacity Building Training organized laptops,
and Training to training
enhance skills and materials
knowledge of LGU
staff to implement
new policies and
systems.

5. Strengthen Strengthened Inter- June 2025 none All Departments

Inter-Office Office Coordination
Coordination to
ensure seamless
communication
and collaboration
for efficient
governance.

Prepared by: Accepted by:

JO ANN MAE S. HAMILI MA. RAQUEL ROSALINE B. GALDO, MPA

City Accountant City Human Resource Management Officer IV

Attested by:

JERICHO JAN N. BUSTAMANTE

Acting Department Head, City Human Resource
Management Officer
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