By Eva C. Visperas

 

AFTER the regular Sangguniang Panlalawigan (SP) session in Lingayen last Monday, we had our usual short interview with its presiding officer, Vice Gov. Mark Ronald Lambino.

This, after Appropriation Ordinance No. 2 titled “An ordinance enacting Supplemental Budget No. 2 Calendar Year 2024 of the General Fund for the operation of the Provincial Government of Pangasinan and providing appropriations therefor” was passed.

I wanted him to enlighten us because earlier, a mayor was barraged with negative comments from some newsmen and netizens with the question “Inubos na niya agad yung bilyon na budget ng syudad? Supplemental budget agad?”

Vice Gov is a professor at the Pangasinan State University, sharing his knowledge on parliamentary procedures and other political science matters.

Lest I misquote him, I transcribed his answers here, verbatim:

 Vice Gov: “Actually ang paggawa ng supplemental budget kung minsan po nagkakaroon ng misnomer o misconception po dyan. The process po ng pagpasa ng supplemental budget ay ginagawa po kapag babaguhin po yung original na approved na appropriation ordinance. Kung maalala po natin ng lahat ng mga local government units o pati ng mga ahensya ng gobyerno ay meron po yang naprubahan na annual budget. In the case of LGUs, yun po yung budget ordinance na tinatawag o yung budget ordinance number one. Yan po yung inaaprubahan para po sa budget na yan. Ngayon, kapag magkaroon po ng pagkakataon na babaguhin yung items na nandun at gagastusin, kailangan pong gastusin yung pondo sa ibang bagay ay kailangan po amendyahan yung budget ordinance kasi ang isang local government unit ay pwede lamang po siyang gumastos base dun sa orihinal na approved na budget ordinance. So, kaya po nagkakaroon ng supplemental budget ordinances, ibig sabihin yung original na budget ordinance kailangan amiyendahan po yan. Tulad po yan ng isang batas na inaammend. So ang ordinansa po para makapagbago po ng purpose ng paggamit ng pondo, kailangan aprubahan muna. So hindi po porke nagkakaroon ng supplemental budget ay tumataas po yung budget. Hindi po yun. Ang ibig pong sabihin lang ay nagkakaroon po ng changes dun sa originally approved na budget ordinance kaya sya tinatawag na supplemental budget ordinance po.”

He explained the case of the province of Pangasinan, the first supplemental budget is usually submitted during the second or third quarter because they wait for the closing of books. By then, they can see the obligations that were not realized, like  budgeted but unfilled employees’ positions That, he said, can be re-purposed but before they could use the budget, they need to amend the ordinance.

“So ang pagpasa po ng supplemental budget is not necessarily increasing the approved budget but it is changing the originally approved budget ordinance,” he went on to say.

Vice Gov also cited cases when the budget increases, like for instance, when there are donations from the national government, NGOs, or the private sector to an LGU.

“Ang tawag po sa pondo na yan ay unprogrammed funds,” he said.

“Pag unprogrammed fund po yan, nasa isang trust account po yan pero hindi po basta-basta pwedeng gagamitin ng isang local government unit kasi po wala pa pong approved na ordinansa kung papano sya gagamitin then magpapasa na naman po ng supplemental budget ordinance para meron po kaming authority and legal basis na gamitin yung pondo na yan,” he said.

“So samakatuwid po, para po magamit ang pera ng taong bayan, dapat unang-una ay meron pong aprubado na budget ordinance yung annual budget na tinatawag at kung sakali man magkakaroon ng changes doon sa naaprubahan, saka pinapasa po yung supplemental whether may increase po dahil may pumasok na additional source ng pera o meron pong napondohan na hindi naman po magamit nung panahon na yan. Kailangan pa rin pong i-supplemental.”

Another lawyer I talked to had this to say: “Aray supplemental budget, no arom, appropriations itan na intended expenditures ya aga akaiba ed annual budget katon it doesn’t mean ya naupot lay annual budget. No walay identified lan savings through the months ya dinmalan, sarag to lan iappropriate for intended expenditures ya aga abudgetan under the annual budget.”

So ayan. Isip-isip din pag may time!

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