Samar, Philippines

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The Sangguniang Panlalawigan of Samar in session
Provincial Board Members at work in the session hall



A. Organization and Management

A.1 Organizational Structure of the Local Government

The Governor is the chief executive of the province of Samar.  He exercises general supervision and control overall programs, projects, services and activities of the provincial government.  Next to him is the Vice-Governor who assumes office as Governor for the unexpired term of the latter in the event of permanent or temporary vacancy.

The Sangguniang Panlalawigan is the legislative body of the province with the Vice-Governor, the presiding officer.  He coordinates and correlates with the office of the governor and all other offices.

The first and second layers of the organizational chart are the different offices of the provincial government directly under the supervision and control of the Governor.


A.2 Functions/Responsibilities Per Agency

2.1 Office of the Governor

The Provincial Governor being the head of the provincial government exercises general supervision and control over all programs, projects services and activities of the province.  It enforces all laws and ordinances relative to the governance of the province and the exercise of the appropriate corporate powers.

Likewise, it initiates and maximize the generation of resources and revenues for the implementation of development plans, programs, objectives and priorities; ensure the delivery of basic services and provide adequate facilities; and exercises powers and such other duties and functions prescribed by law or ordinance.


2.2 Office of the Provincial Administrator

2.2.1 The following are the functions of the Provincial Administrator:

(1) Assist in coordinating the work of all Officials of the province under the supervision, direction and control of the Governor and for the purpose, he may convene the Chiefs of Offices and other officials of the Local Government Units (LGUs);

(2) Establish and maintain a sound personnel program for the province designed to promote career development and uphold the merit principle in the local government services;

(3) Conduct a continuing organization development of the province with the end view of installing effective administrative reforms;

(4) Be in the front line in the delivery of administrative support services particularly those related to situation during and in the aftermath of man-made and natural disasters and calamities;

(5) Recommend to the Sangguniang Panlalawigan and advice the Governor on all other matters relative to the management and administration of the province; and,

(6) Perform such other duties and functions prescribed by law or ordinance or upon delegation and/or maybe assigned to him by the Governor.

Under the Office of the Provincial Administrator are the Sports Development Section, Human Resource Management Section and the Cooperative Development Section.


2.3 Tanggapan ng Sangguniang Panlalawigan

By virtue of P.D. No. 268 the Tanggapan ng Sangguniang Panlalawigan was created taking all the functions of the Provincial Board.  This is the legislative arm of the Provincial Government and is also to sole policy determining body of the province.

The passage of the Local Government Code reduced the composition of the Sangguniang Panlalawigan to 14 members including the Vice-Governor as the presiding officer.


2.4 Provincial Budget Office

The Provincial Budget Office is mandated under Republic Act 7160 to promote a sound, efficient and effective fiscal management and utilization of government resources.  Its major responsibility is to assist the local chief executive in the preparation of the annual and supplemental budgets and formulate recommendations of proposed legislation by local legislative body involving appropriation of local funds.

2.4.1 General Functions

(1) Assists the local chief executive in the formation of the Provincial Annual Budget in a way to ensure the appropriate prioritization and allocation of funds to support the annual program of the local government;

(2) Conceptualizes, prepares, and develops forms, orders, and circulars embodying instruction on budgetary and appropriation matters for the governor;

(3) Analyze and assist the Sangguniang Panlalawigan in the review of annual and supplemental budgets of municipalities to determine compliance with statutory and other mandatory requirements;

(4) Examines and analyze provincial and municipal trial balance, books of accounts and other financial reports as may be necessary in the fulfillment of the budget function;

(5) Compiles and tabulate statistical data, prepare and analyze consolidated financial statement and review projections and forecasts of income and expenditures;

(6) Monitor and assess the financial operations of city and municipal governments and its trust funds;

(7) Extends technical assistance to the province, its component municipalities and barangays in the preparation, authorization, execution and accountability phase of the budget process;

(8) Reviews allotment requests and prepares corresponding recommendations;

(9) Studies and evaluate budgetary implications of proposed legislation and submit comments and recommendations;

(10) Prepares periodic budgetary reports for submission to the Department of Budget and Management, Regional Office VIII and other line agencies;

(11) Coordinate with the Local Finance Committee for purposes of local government budgeting;

(12) Monitor and asses the implementation of national and local funded projects;

(13) Monitor status of national government releases to local government;

(14) Coordinate with System and Procedures Bureau for purposes of disposal related actions; and,

(15) Serves as the province database source of any financial transactions, project facilitation and obligations.


2.5 Provincial Planning and Development Office (PPDO)

2.5.1 Role and Function

The PPDO is in charge of the formulation of comprehensive development plans and policies for the consideration of the Provincial Development Council (PDC).  It conducts studies and research and training programs to support plan formulation, and promotes people participation in its planning activities.

Likewise, it integrates and coordinates sectoral plans and studies undertaken by different functional groups or agencies and monitors and evaluates the implementation of development programs, projects and activities.  It is composed of three sections to wit: Administrative Section; Planning and Evaluation Section and, Research Unit.

2.5.2 Administrative Section

This section is responsible for personnel administration in all sections of the office.  It provides personnel management, monitors personnel performance and sets uniform standards and application of personnel policies based on personnel records.  It also provides support on fiscal and supply management of the office to see to it office transactions are properly facilitated.

2.5.3 Planning and Evaluation Section

This section is responsible for the effective planning, programming, coordinating, monitoring and evaluation of plans, programs and projects for the attainment of development goals and objectives of the province.  Specifically, its function includes the following:

(1) Formulation of Comprehensive Provincial Development Plans and Programs;

(2) Preparation of the Provincial Physical Framework Plan;

(3) Preparation of Annual Investment Plan of the Province;

(4) Integration and coordination of sectoral plans undertaken by different agencies;

(5) Coordinator with the national, regional and provincial offices relative to the implementation of various development programs and projects (including foreign assisted projects) in the province;

(6) Monitoring and evaluation of development programs and projects; and,

(7) Act as the secretariat to the Provincial Development Council;

2.5.4 Research Unit

This unit conducts research studies and prepares statistical reports relative to the preparation and or implementation of developmental projects in the province.  Among its specific functions are:

(1) Arrange and consolidate data gathered from different line agencies;

(2) Validate data gathered from different line agencies;

(3) Prepare the Province's Socio-Economic Profile; and

(4) Prepare the Annual Accomplishment Report of the Province.

Moreover, one PPDO personnel (Storekeeper) was assigned or detailed to Calbayog City at the City Fiscal Office.


2.6 Provincial Treasurer's Office

2.6.1 Role and Function

(1) Collect taxes throughout the province including national, provincial, and municipal taxes and other revenues authorized by law;

(2) Improve and stabilize the finances of the province and the municipalities;

(3) Provide a continuous program of improved local revenues collection efficiency and management of financial resources;

(4) Provide the province and municipalities with an efficient and progressive organization for fiscal administration particularly in the collection and disbursement of funds, local taxation and other related auxiliary services; and,

(5) Acts as the custodian of all funds of the provincial government.


2.7 Provincial Accountant's Office

2.7.1 Role and Function

The role and functions of this office pursuant to Section 474, Paragraph (b) of the Local Government Code of 1991 are as follows:

(1) Install and maintain an internal audit system in the local government unit concerned;

(2) Prepare and submit financial statements to the Governor, as the case may be to the Sanggunian and to other concerned agencies;

(3) Appraise the Sanggunian and other local government officials on the financial condition and operations of the local government unit concerned;

(4) Certify to the availability of budgetary allotment to which expenditures and obligation may be properly charged;

(5) Review supporting documents before preparation of vouchers to determine completeness of requirements;

(6) Prepare statements of cash advances, liquidation, salaries, allowances, reimbursements and remittances pertaining to the local government unit;

(7) Prepare statements of journal vouchers and liquidation of the same and other adjustments related thereto;

(8) Post individual disbursements to the subsidiary ledger and index cards;

(9) Maintain individual ledgers for officials and employees of the local government unit pertaining to payrolls and deductions;

(10) Record and post in index cards details of purchased furniture, fixtures and equipment including disposal thereof, if any;

(11) Account for all issued requests for obligation, maintain and keep all records and report related thereto;

(12) Prepare journals and the analysis of obligation, maintain and keep all records and reports related thereto; and,

(13) Exercise other powers, and perform such other duties and functions, as may be provided by law or ordinance.


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