Local Government Administration of the Municipality of Tanauan, Leyte: An Assessment

CHAPTER I

INTRODUCTION

The passage of the Local Government Code of 1991 has provided for a distinct statement of the crucial role of local governments in the attainment of national development objectives. More specifically, it has paved way for the development of self-reliant local government units that are more responsive to the urgent demands of their respective communities.

The Local Government Code of 1991, thus, states that:

“It is hereby declared the policy of the State that the territorial and political subdivisions of the State shall enjoy genuine and meaningful local autonomy to enable them to attain their fullest development as self-reliant communities and make them more effective partners in the attainment of national goals. Toward this end, the State shall provide for a more responsive and accountable local government structure instituted through a system of decentralization whereby local government units shall be given more powers, authority, responsibilities, and resources. The process of decentralization shall proceed from the national government to the local government units.”

Moreover, the Local Government Code has devolved powers and authorities to the local level as guided by the following operative principles:

1.    Effective allocation among the different local government of their

respective powers, functions, responsibilities, and resources

2.    Establishment of an accountable, efficient , and dynamic organizational structure and operating mechanism in every local government that will meet the priority needs and service requirements of its communities

3.    Appointment and removal of local officials and employees paid wholly or mainly from local funds by the appointing authority according to principles of merit and fitness

4.    The power to create and broaden the local governments’ own sources of revenue and the right to a just share in national taxes and an equitable share in the proceeds of the utilization and development of the national wealth within their respective areas

5.    Extension of adequate technical and material assistance to less developed and deserving local governments

6.    Assurance of participation of the private sector in local governance, particularly in the delivery of basic services to ensure the viability of local autonomy as alternative strategy fie sustainable development

The operative principles of decentralization a stated in the Code are operationalized though the devolution of basic services or functions and personnel; the appointment of personnel and regulatory powers; increased shares from the proceeds of national taxes; the devolution of taxing powers; and the participation of the people in local governance.

Indeed, the role of local government units is indispensable to nation-building.

This research presents a comprehensive review of the overall performance of the municipal government of Tanauan, Leyte in the aspect of local governance.

Moreover, the paper seeks to answer the following questions:

1.    What is the organizational structure of the Municipal Government of Tanauan?

2.    What are the functions of the Local Chief Executive?

3.    What are the functions of the Sanggunian?

4.    What are the development plans of the Municipal Government of Tanauan for Calendar Year 2013?

Definition of Terms

Decentralization. This is an empowerment process designed to give people the opportunity to develop alternatives for solving their problems. It aims to redistribute power, allocate resources and facilities and deploy services to the different communities.

Devolution. This is the political decentralization which entails the transfer of power and authority and resources from central to local level. As defined by the Local Government Code of 1991, devolution is the conferment of power and authority upon local units to perform specific functions and responsibilities. This includes transfer of records, equipment, personnel and other assets of national agencies and officers corresponding to the devolved powers, functions, and responsibilities. It also empowers local units through ordinances to sell, lease, encumber, or dispose of its public enterprises to ensure active private sector participation in local governance.

Local Government Unit. This refers to the territorial and political subdivisions of the State. The political subdivisions of the nation state are provinces, cities, municipalities, barangays, metropolitan areas, and autonomous regions.

Local Autonomy. This refers to the exercise of certain basic powers, i.e. police power, power of eminent domain, and taxing power, by local government units so as to best serve the interest and promote the general well being of their inhabitants.

Municipality. This refers to an urban administrative division having corporate status and usually powers of self-government or jurisdiction. The is term is also used to mean the governing body of a municipality.  A municipality is a general-purpose administrative subdivision, as opposed to a special-purpose district. The term is derived from French "municipalité" and Latin "municipalis”. In the Philippines, municipality is a town with a popularly elected administration including a mayor and is part of a province (lalawigan or probinsya) (except for the independent municipality of Pateros, Metro Manila in the National Capital Region).

                                                           

CHAPTER II

PROFILE OF TANAUAN

Tanauan is one of the oldest towns in the Province of Leyte, Philippines dating back to the year 170. It is situated on the Eastern part of Leyte. It is approximately 18 kilometers south of Tacloban City which is the capital of the Eastern Visayas region. It is bounded on the north by the Municipality of Palo, on the south by the Municipality of Tolosa, on the west by the Municipalities of Dagami and Tabon-Tabon, and on the east by San Pedro Bay.

The town of Tanauan has been baptized the title of “Cradle of the Intellectuals” or  “Bungto Han Kamag-araman” since the Spanish colonial period.

Tanauan is politically subdivided into 54 barangays:

1.    Ada

2.    Amanluran

3.    Arado

4.    Atipolo

5.    Balud

6.    Bangon

7.    Bantagan

8.    Baras

9.    Binolo

10. Binongto-an

11. Bislig

12. Cabalagnan

13. Cabarasan Guti

14. Cabonga-an

15. Cabuynan

16. Cahumayhumayan

17. Calogcog

18. Calsadahay

19. Camire

20. Canbalisara

21. Catigbian

22. Catmon

23. Cogon

24. Guindag-an

25. Guingauan

26. Hilagpad

27. Lapay

28. Limbuhan Daku

29. Limbuhan Guti

30. Linao

31. Magay

32. Maghulod

33. Malaguicay

34. Maribi

35. Mohon

36. Pago

37. Pasil

38. Picas

39. Buntay (Poblacion)

40. Canramos (Poblacion)

41. Licod (Poblacion)

42. San Miguel (Poblacion)

43. Salvador

44. San Isidro

45. San Roque (Poblacion)

46. San Victor

47. Santa Cruz

48. Santa Elena

49. Santo Niño [Haclagan] (Poblacion)

50. Solano

51. Talolora

52. Tugop

53. Kiling

54. Sacme

The town got its name from a towering Molave tree which served as a look-out tower. “Tan-awan” or "Taran-awan" means to look-out in the Waray-Waray dialect. A person who serves as a look-out would watch for the feared Moro Pirates who would every now and then plunder and loot the settlements along the coast.

The first known settlers of Tanauan were the family of Calanao with his wife and daughter. In 1661, Juanillo Siengco’s family joined the Calanao family in the settlement along the bank of Bukid River at the foot of Adil Hill. By the time their settlements were more developed, the plundering of the Moros along the coast became intensified, and for their refuge, they built a stone-walled enclosure called "cuta” in the area of Buaya. In the course of time, Juanillo’s son Josef, married Calanao’s daughter, Sangod, and from the families of Juanillo Siengco and Calanao a tribe was formed which gave Tanauan its first tribal leaders.

In 1710, the first town officials were appointed by the Spanish authorities during the Spanish reign in the Philippines. From 1710 up to the end of the Spanish Colonial period in 1900 and the start of American occupation, forty-seven (47) persons became chief executives of the municipality.

Tolosa, an adjacent town to the south of Tanauan, was once part of the municipality. Through the efforts of certain Magdalino Vivero and Domingo Camacho, they petitioned the Spanish government to grant Tolosa autonomy from the municipality. The petition was granted in 1852. During the American Regime from 1901-1943, another set of municipal executives followed. When World War II broke out, Pedro A. Villegas was the incumbent Mayor.

When the Japanese occupied the town, the incumbent Mayor Pedro Villegas and his secretary Janario Perez refused to serve the Japanese authorities. Thus, Rufo Cobacha was appointed Mayor by the Japanese and followed by Pedro Bulik who was eventually killed by the local guerillas.

During the Japanese occupation, the town was burned by the guerillas in 1943. This unfortunate event destroyed the Municipal Building, including its records, and a lot of the big ancestral houses of Spanish Architecture along Calle Real. When the US Allied Forces stormed the town during the liberation of Leyte, it resulted in further destruction of the Municipal Hall (Lian Chong Building) and the few remaining houses along Calle Real. However, few lives were lost during the assault as the town’s people were warned beforehand and took refuge at the fortified Parish Church. Eugenio Avila, Sr. was the incumbent mayor when the

Filipino and American Liberation Forces occupied the town. The US Sixth Army initially established its headquarters in Tanauan before the construction of the Airfield began in November 1944.

The X and XXIV Corps from the United States Sixth Army took part in the liberation of Tanauan from the Japanese Occupation Forces immediately after the US and Allied Forces landed at Leyte Beach on October 1944. Shortly thereafter, the United States Sixth Army, under the command of Lieutenant General Walter Krueger, established its headquarters in Tanauan. On November 15, 1944, a meeting was held at the site of the Sixth Army headquarters by the commanders and staff members of the major units who participated in the Luzon Campaign.

While the US and Allied Forces were able to capture the Tacloban airstrip, the work to further develop it for US warplanes had been handicapped due to the heavy concentration of troops, supplies, and equipment in the area during the early stages of the operation. It was further hampered by insufficient supply of corals for surfacing the runway. Works were also simultaneously being done on the other two airstrips of Buri and San Pablo in the vicinity of Burauen, but it was halted in the latter part of November 1944. A considerable amount of time and effort have been expended in futile attempts to make these airfields usable. The inability of the Sixth Army to meet its construction dates on the airstrips prevented the US forces from stopping the flow of Japanese reinforcements and made it impossible for the Allied Forces to give sufficient land-based air support to the ground troops.

In a desperate move to have an operational airfield, Lieutenant General Walter Krueger received permission from General Douglas MacArthur to construct an airfield in Tanauan. On November 28, 1944 the headquarters of the US Sixth Army was moved to Tolosa to start the construction of the airfield. The airfield site covers an area bounded on the north, south and west by Embarcadero River and on the east by San Pedro Bay. The site was favorably chosen due to its generally flat terrain, good sandy surface, and satisfactory drainage - which proved to be an excellent location for an airfield. On December 1944, the field became operational. By December 25, 1944 there have been completed one runway with mat surfacing, one overrun, 90,000 square feet of warm-up area, 120,000 square feet of alert apron, one parallel taxiway, and 26 large dispersal areas. The control tower was code named “Velvet Tower.”

The airfield was abandoned following the withdrawal of the Allied Forces after the war and was later on referred to as "landing" by the locals. Today, a small remnant of this airfield can still be found in the area called "Pawa" located in Barangay Sto. Niño. Most of the remaining areas are now occupied by large business establishments such as the Pepsi Cola Tanauan Plant and New Leyte Edible Oil Manufacturing Corporation. The Tanauan Public Market, various commercial buildings and residential neighborhoods can also be found in the area. The airfield covers the area of what is now known as Barangay San Roque and Barangay Sto. Niño. Maharlika Highway (formerly known as Highway 1), which connects Eastern Visayas Region with Luzon to the north and Mindanao to the south, traverses through the former airfield site.

During the Liberation, Benito Saavedra was appointed Mayor by the newly restored Philippine government, and then succeeded by the following in the order of incumbencies:

    * Rufo Cumpio -1945

    * Dioniso Boco - 1946

    * Pelagio O. Tecson – 1946-1947

After the Liberation period, Dionisio Boco became the first Mayor, then succeeded again by Pelagio O. Tecson, Sr. In 1950, Barrio Haclagan, the site of the former US Airfield site, was renamed Sto. Niño. Pelagio Tecson, Sr. was the Mayor during the Martial Law Period up to February 25, 1986 EDSA Revolution when Felix Cortes was appointed OIC Mayor by the new government. The local elections held on February 1, 1988 resulted in the election of Charles R. Avila. It was during his tenure that he was appointed as Administrator of the Philippine Coconut Authority in January 1991, and Vice-Mayor Rodolfo Cinco succeeded him as Mayor.

In the May 1992 synchronized elections for national and local officials, Atty. Roque Tiu won over five (5) candidates for the mayoralty position. Tiu was the Chief Executive of the town until his second term ended in 1998. Mark Gimenez was elected Mayor from 1998 to 2001. During the 2001 elections, Atty. Roque Tiu ran again and won over Mark Gimenez. Roque Tiu became the mayor for three consecutive terms from 2001 to 2010. After Tiu completed his term, his vice-mayor Agapito Pagayanan Jr. ran for the mayoralty position during the 2010 national elections and got elected. He served from 2010 to 2013. During the 2013 mid-term elections, Pelagio Tecson, Jr. won over the incumbent mayor with just a small margin of votes.

Tanauan is a second class municipality. According to the 2010 census, it has a population of 50, 119 people. Waray-waray is the main dialect spoken by the people of Tanauan. However, Tagalog is still the lingua franca that is widely spoken by the locals when speaking to non-Waray speaking Filipinos. English remains the official language used by the local government and schools in its official correspondence. English and Tagalog languages are officially taught in schools as part of the primary and secondary education curriculum requirements.

Roman Catholic is the dominant religion which comprises almost 97% of the municipality’s population. Each barangay has its own Roman Catholic chapel aside from the parish church in the town proper. Other religions like Iglesia Ni Kristo, The Church of Jesus Christ of Latter Day Saints, Adventists, Evangelicals and other Christian groups are also present in the municipality and maintain their own churches.

In 2005, the municipality registered a total income of P47.6 million and went up to 56.4 million in 2007, representing an average annual income of over 9% mostly coming from considerable increase in local taxes, permits and licenses, and the Internal Revenue Allotment. This palpable increase in revenue was attributed largely to the tax reforms and initiatives that were introduced by the late Mayor Roque A.Tiu. These reforms streamlined the processes of obtaining business and license permits.

In 2006, the Municipality of Tanauan earned the “2006 Most Business-Friendly Municipality” in the country during the Closing Rites of the 32^nd Philippine Business Conference held at the Manila Hotel on October 20, 2006. Tanauan was also adjudged as the “Most Business-Friendly Municipality” in the Visayas area.

The businesses and industries that support the local economy are from agriculture, livestock, fishing, forestry and mining, trade and industry, and tourism.

            Tanauan’s major inverstors are Pepsi Cola (Tanauan Plant), Wella Metal Corporation, and New Leyte Edible Oil Manufacturing Corporation.

            Tanauan is known for various locally produced handicrafts like mat- weaving (made of bariw leaves), bamboo crafts, bolos, brooms, hats, bricks, pottery, nipa shingles (used for nipa hut roofs), and virgin coconut oil. These trades have been the source of local pride, like the talented bricks and pottery makes of Barangay Canramos. Tanauan is also one of the best sources of clays in the region. The Federation of Tanauan Women’S Club, with the support of the Local Government of Tanauan, mainly promotes these trades.

Tanauan currently has one large municipal plaza which is located right at the heart of the town across the back of the old municipal hall. It has a mini-amphitheater and a large outdoor ground often used as a venue for large open air activities such as the annual Pasaka Festival Competition and other various outdoor gatherings of the town. It also has two outdoor basketball courts and an outdoor tennis court. Surrounding the plaza are various centuries-old acacia trees that are among the well-preserved in the Region.

Tanauan is accessible mainly by land using Public Utility Jeepney (PUJs) as the primary means of public transportation. Taxis are also available from Tacloban City and the Regional Airport but generally costs higher. On the other hand, pedicabs and motor cabs are available when travelling within the local vicinity.

In Tanauan, most locals take off their slippers, shoes, or flip flops before entering a house. During weddings, it is customary for the bride and groom to do the traditional folk dance called Kuracha and members of the families and guests alike are encouraged to pin money on the bride’s and groom’s attire as a symbol of good luck and prosperity. Tanauananons also observe fiesta celebrations annually in different barangays to honor their respective local Catholic Saints. During the fiesta, it is a tradition to prepare food in every house and invite guests and visitors to share their meal as a sign of thanksgiving.

The Church is one of the six Architectural Heritage sites in Leyte. It was originally built by the Jesuit Missionaries in 1704 and was turned over to the Augustinians in 1768. Father Francisco de Paula Marquez spearheaded the repair and enlargement of the church from 1850 to 1860. He added a transept and constructed thick rock walls at the perimeter of the Church with towers on each four corners for defense against pirates. The Church survived from a hurricane and tidal wave in 1897. The Church takes pride of its Stations of the Cross made of Spanish terracotta originally made in Mexico.

One of the highlights of the town’s annual fiesta celebration is the Pasaka Festival. The word “pasaka” means “assumption” which refers to the Virgin Mary’s assumption into heaven. The Pasaka Festival, which stated in 1991, showcases the rich cultural heritage of Tanauan.  It commences with a nightly cultural presentation held at the Tanauan Amphitheater from August 1 and concludes with a street-dancing competition in the afternoon of August 14. The competition is participated by the local primary and secondary schools in the municipality. The traditional Pasaka Festival competition features a colorful presentation of dance drama and street-dancing that depicts a community paying homage to the Blessed Virgin as she is assumed into heaven. The festival culminates on August 15; the Feast of the town’s Patroness, “Our Lady of the Assumption”, and a Holy Mass is celebrated at the Our Lady of the Assumption Parish Church. It is also observed as Tanauan Day which is a local holiday.

On the other hand, the construction of the birthing facility of Tanauan in 2009 was made possible thru the efforts of Mayor Roque Tiu and the assistance of the Japanese Government. The project was funded through the Embassy of Japan's Grant Assistance for Grassroots Human Security Projects (GGP) with a grant of US$62,135 (approximately 3 million pesos). The facility was turned over to the local government of Tanauan on April 27, 2010. The Embassy of Japan's Minister for Economic Affairs Tomochika Uyama was present during the ceremony. The facility became operational since May 2010, and provides appropriate and accessible medical services for pregnant women in Tanauan.

The following are the telephone, mobile phone, and electric companies serving the area of Tanauan: Bayan Telecommunications, Inc.; Eastern Visayas Telephone Company; Globe Telecom; Smart Communications; LEYECO I; DORELCO; and Leyte Metropolitan Water District (LMWD).

The Eastern Visayas State University - Tanauan Campus is the only college institution in the municipality. There five secondary schools, namely: Asssumption Academy (Private); Tanauan School of Craftsmanship and Home Industry (Public); Tanauan National High School, Canramos, Tanauan, Leyte (Public) Tanauan National High School - Cabuynan Annex, Cabuynan, Tanauan, Leyte (Public); and Kiling National High School, Kiling, Tanauan, Leyte (Public).

Tanauan is also recognized as the “Skim Boarding Capital” of the Philippines.

                                                            Chapter III

LOCAL ADMINISTRATION OF THE MUNICIPAL GOVERNMENT OF TANAUAN

            As stated in Section 17 of the Local Government Code of 1991, the municipality is granted the powers and functions necessary, appropriate and incidental to efficient provisions of the basic services and facilities. Such basic services and facilities include, but are not limited to the following:

1.    Agriculture and fishery-related extension and on-site research services and facilities

2.    Health services such as implementation of programs and projects on primary health care, maternal and child care, and communicable and non-communicable disease control services, access to secondary and tertiary health services, and purchase of medicines and supplies

3.    Social welfare and development services such as programs and projects on child and youth welfare, nutrition and family planning services

4.    Public works such as infrastructure facilities intended primarily to service the needs of the residents and which are funded out of municipal funds

5.    Environment and natural resources such as implementation of community-based  forestry projects

6.    Information service which include investments and job placements information systems, tax and marketing information systems, and maintenance of a pubic library

7.    Public market slaughterhouses and other municipal enterprises

8.    Tourism facilities and other tourist attractions

9.    Sites for police and fire stations and sub-stations and a municipal jail.

Municipalities are likewise empowered to exercise corporate powers as provided for in Section 22. This specific section provides that municipalities shall have the following powers:

a.    To have a continuous succession of its corporate name

b.    To sue and be sued

c.    To have and use a corporate seal

d.    To acquire and convey real or personal property

e.    To enter into contracts

f.     To exercise such other powers as are granted to corporations, subject to limitations provided in the Local Government Code and other laws.

Moreover, municipalities shall;

1.    Approve ordinances and pass resolutions necessary for the efficient and effective local government administration

2.    Generate and optimize the use of resources and revenues for development plans, programs objectives and priorities of the specific level of local government provided under Section 18.

3.    Subject to the provisions of Book II of the Local Government Code, grant franchise, approve the issuances of permits and licenses or enact ordinances and levy taxes, fees and charges upon such conditions and for such purpose intended to promote the general welfare of the inhabitants.

4.    Approve ordinances which shall ensure the efficient and effective delivery of basic services and facilities

5.    Exercise such other powers and functions as may be prescribed by law and ordinances

The Municipal Mayor, as chief of the municipal government, shall exercise such powers and perform such duties and functions as provided by the Code and other applicable laws. For efficient, effective and economical governance the purpose of which is the general welfare of the municipality and its inhabitants pursuant to Section 16 of the Code, the Mayor shall:

1.    Exercise general supervision and control over all programs, projects, services and activities of the municipal government

2.    Enforce all laws and ordinances relative to the governance of the municipality and in the exercise of its corporate powers

3.    Initiate and maximize the generation of resources and revenues and apply the same to the implementation of development plans, programs, objectives and priorities as provided for under Section 18 of the Local Government Code particularly those resources and revenues programmed doe agro-industrial development and countrywide growth and progress.

4.    Ensure the delivery services and the provision of adequate facilities as provided in Rule V of these Rules, in addition thereto, and repair of roads and highways funded by the National Government shall, as far as practicable, be carried out in a spatially contiguous manner and in coordination with the construction and repair of the roads and bridges of the municipality, and in the case of component cities, of the municipality and of the province.

5.    Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.

The Office of the Mayor shall coordinate the various agencies and units or departments in the Municipality namely:

a.    Office of the Sangguniang Bayan

b.    Philippine National Police

c.    The Local Agrarian Reform Office

d.    The different public schools

e.    The local Post Office

f.     The local Telecommunications Office

g.    The local PCA Office

h.    The Judiciary

The Mayor’s Office is composed of forty-two (42) personnel, one (1) elective, staffed by eighteen (18) personnel who have permanent appointments and twenty-three casual employees.

The Vice-Mayor shall be the presiding officer of the Sangguniang Bayan and shall exercise such powers and perform such functions as provided for in the Local Government Code and other laws and ordinances. He shall assume the office of the Municipal Mayor in case a permanent vacancy arises as provided for in Section 44, Book I of the Local Government Code and shall exercise the powers and perform the duties and functions of the Municipal Mayor in cases of temporary vacancy such as when the Mayor refuses to assume office, fails to qualify, dies or is removed from office or voluntarily resigns as provided for in Section 46 of the Code.

The Office of the Sangguniang Bayan is composed of nineteen (19) personnel. It is headed by the Vice-Mayor and ten (10) Sangguniang Bayan Members, one (1) Sangguniang Bayan Secretary, and one (1) Board Secretary, four (4) Legislative Staff Employees, and three (3) casual employees.

The Sanggunian Bayan as the legislative body of the municipality, shall enact ordinances, approve resolutions and appropriate funds for the general welfare of the municipality and its inhabitants pursuant to Section 16 of the Local Government Code and in the proper exercise of the corporate powers of the municipality as provided for under Section 22 of the Local Government Code, and shall:

1.    Approve ordinances and pass resolutions necessary for an efficient and effective municipal government

2.    Generate and maximize the use of resources and revenues for development plans, program objectives and priorities of the Municipality as provided for under Section 18 of the Local Government Code with particular attention to agro-industrial development and countryside growth and progress

3.    Subject to the provisions of the Book II of the Local Government Code, grant franchises, enact ordinances levying taxes, fees and charges upon such conditions and for such purposes intended to promote the general welfare of the inhabitants of the municipality

4.    Regulate activities relative to the use of land, buildings and structures within the municipality in order to promote the general welfare

5.    Approve ordinances which shall ensure the efficient and effective delivery of basic services and facilities as provided for under Section 17 of the Local Government Code

6.    Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinances

The Office of the Municipal Budget Officer is presently composed of four (4) personnel headed by the Municipal Budget Officer, one (1) Budgeting Assistant, and a Clerk III, with permanent appointments and one casual employee.

The Municipal Budget Officer is charged with the following duties and functions:

1.    Prepare forms, orders and circulars embodying instructions on budgetary and appropriation matters for the signature of mayor

2.    Review and consolidate the budget proposals of different departments and offices of the municipal government

3.    Assist the mayor in the preparation of the budget and during the budget hearings

4.    Study and evaluate budgetary implications of proposed legislation and submit comments and recommendations thereon

5.    Submit periodic budgetary reports to the Department of Budget and Management

6.    Coordinate with the treasurer, accountant and the planning and development coordinator for the purpose of budgeting

7.    Assist the Sangguniang Bayan in reviewing the approved budget

8.    Coordinate with the planning and development coordinator in the formulation of the municipality’s development plans

9.    Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinances

The Office of the Municipal Treasurer is composed of seven (7) personnel headed by the Municipal Treasurer, one (1) Cashier, four (4) revenue collection clerks, and one (1) Bookbinder with permanent appointments.

            The Treasurer shall take charge of the Treasurer’s Office, perform the duties provided for under Book II of the Local Government Code and shall:

1.    Advice the mayor, the sanggunian and the municipal government and national officials concerned regarding disposition of the municipal government’s funds, and on such other matters relative to public finance

2.    Take custody and exercise proper management of the municipal government’s funds

3.    Take charge of the disbursement of these funds and such other funds the custody of which may be entrusted to him/her by law or other competent authority

4.    Inspect private commercial and industrial establishments within the jurisdiction of the municipal government in relation to the implementation of tax ordinances pursuant to the provisions under Book II of the Local Government Code

5.    Maintain and update the tax information system of the municipal government

6.    Exercise such other powers and performs other functions as may be prescribed by law or ordinances

The Office of the Municipal Assessor is composed of eight (8) personnel, headed by the Municipal Assessor, five (5) personnel with permanent appointments namely: (1)Assessment Clerk II, three (3) Tax Mapping Aides and one (1) Bookbinder and two (2) casual employee. The Municipal Assessor shall take charge of this office, perform the duties provided for under Book II of the Local Government Code and shall:

1.    Ensure that all laws and policies governing the appraisal and assessment of real properties for taxation purposes are properly executed

2.    Initiate, review and recommend changes in policies and objectives, plans and programs, techniques, procedures and practices in the valuation and assessment of real properties for taxation purpose

3.    Establish a systematic method of real property assessment

4.    Install and maintain a real property identification and accounting system

5.    Prepare, install and maintain a system of tax mapping, showing graphically all properties subject to assessment and gather all data concerning the same

6.    Conduct frequent physical surveys to verify and determine as to whether or not at all real properties within the municipality are properly listed in the assessment rolls

7.    Exercise the functions of appraisal and assessment primarily for taxation purposes of all properties in the municipality

8.    Prepare a schedule of the fair market value of the different classes of real properties in accordance with the provisions of the Local Government Code

9.    Issue, upon request of any interested party, certified copies of assessment records of real property and all other records relative to its assessment, upon payment of a service charge or fee to the Municipal Treasurer

10. Submit every semester a report of all assessment, as well as cancellations of assessments, to the Municipal Mayor and the Sangguniang Bayan

11. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance

The Office of the Municipal Accountant is composed of eight (8) personnel, namely: the Municipal Accountant, one (1) Management Audit Analyst II, and two (2) Bookkeepers, three (3) Accounting Clerks I, one (1) Clerk I all with permanent appointments. The Municipal Accountant shall take charge of both the accounting and internal audit services of the municipal government and perform the duties provided for under Book II of the Local Government Code and shall:

1.    Install and maintain an internal audit system in the municipal government

2.    Prepare and submit financial statements to the mayor and to the sanggunian

3.    Appraise the sanggunian and other officials on the financial condition and operations of the municipal government

4.    Certify to the availability of budgetary allotment to which expenditures and obligations 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 municipal government

7.    Prepare statements of journal vouchers and liquidate of the same and other adjustments

8.    Post individual disbursements to the subsidiary ledger and index cards

9.    Maintain individual ledgers for officials and employees pertaining to payrolls and deductions

10. Record and post in index  cards details of purchased furniture fixtures, and equipment, including disposal thereof

11. Account for all issued requests for obligations and maintain and keep all records and reports related thereto

12. Prepare journals and the analysis of obligations and maintain and keep all records related thereto

13. Exercise such other powers and performs such other duties and functions as may be provided by law and ordinance

The Office of the Municipal Planning and Development Coordinator is manned by three (3) personnel headed by the Municipal Planning and Development Coordinator and two (2) permanent employees composed of one (1) Project Development Assistant and one (1) Draftsman.

The Office of the Municipal Planning and Development Coordinator is responsible for carrying out the basic functions such as research, collation and evaluation of all statistical data essential to the formulation of integrated economic, social, physical and other development plans and policies for consideration of the local government council, preparation of comprehensive plans and other development planning documents, and exercise such other powers and perform such other duties and functions as may be provided by law or ordinances.

The Office of the Municipal Civil Registrar is composed of four (4) personnel headed by the Municipal Civil Registrar, and two (2) regular employees, namely, one (1) Clerk II and one Bookbinder and one (1) casual employee. The civil registrar is responsible for the civil registration program in the local government unit pursuant to the Civil Registry Law, the Civil Code and other pertinent laws, rules and regulations issued to implement them.

The Office of the Municipal Engineer is composed of six (6) personnel. Currently, the Engineer I performs the functions of the Municipal Engineer as the Officer In Charge, and staffed by one (1) Engineering Aide, one (1) Clerk I, with permanent appointments and three (3) casual employees. The Municipal Engineer is tasked with the following functions and duties:

1.    Initiate, review and recommend changes in the policies and objectives, plans and programs, techniques, procedures and practices in the infrastructure development and public works in general

2.    Administer, coordinate, supervise and control the construction, maintenance, improvement and repair of roads, bridges and other engineering and public works projects of the municipality

3.    Provide engineering services to the municipal government, including investigation and survey, engineering designs, feasibility studies and project management

4.    Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinances

The Municipal Social Welfare and Development Office is composed of four (4) personnel. It is headed by the Social Welfare and Development Officer, one (1) Daycare Worker II, one (1) Social Welfare Aide whose appointments are permanent in nature, and one (1) casual employee.

The Social Welfare and Development Officer shall take charge of the office on social welfare and development services and shall:

1.    Formulate measures for the approval of the sanggunian and provide technical assistance and support to the mayor in carrying out measures to ensure the delivery of basic services and provisions of adequate facilities relative to social welfare and development services as provided for under Section 17 of the Local Government Code

2.    Develop plans and strategies and upon approval thereof by the mayor, implement the same particularly those which have to do with social welfare and programs and projects which the mayor is empowered to implement and which the sanggunian is empowered to provide for under the Code

3.    In addition to the foregoing duties, the social welfare and development officer shall:

a.    Identify the basic needs of the needy, the disadvantaged and impoverished and develop and implement measures to alleviate their problems and improve their living conditions

b.    Provide relief and appropriate crisis intervention for victims of abuse and exploitation and recommend appropriate measures to deter further abuse and exploitation

c.    Assist the mayor in implementing the barangay level program for the total development and protection of children up to six (6) years of age

d.    Facilitate the implementation of welfare programs for the disabled, elderly and victims of drug addiction, the rehabilitation of prisoners and parolees, the intervention of juvenile delinquency and such other activities which would eliminate or minimize the ill-effects of poverty

e.    Initiate and support youth welfare programs that will enhance the role of the youth in nation building

f.     Coordinate with government agencies and non-government organizations which have for their purpose the promotion and the protection of all needy, disadvantaged, under privileged or impoverished groups or individuals, particularly those identified to be vulnerable and high-risk to exploitation, abuse and neglect

4.    Be in the frontline of service delivery, particularly those which have to do with immediate relief and assistance in the aftermath of man-made and natural calamities

5.    Recommend to the sanggunian and advice the mayor, on all matters related to social welfare and development services which will improve the livelihood and living condition of the inhabitants

6.     Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance

The Municipal Health Office is composed of thirteen (13) personnel, namely: one (1) Municipal Health Officer, one (1) Dentist, two (2) nurses, one (1) Medical Technologist, four (4) midwives, two (2) sanitation inspectors, one (1) dental aide, who are permanent employees and one (1) casual employee. It is headed by the Municipal Health Officer who is charged with the following duties and functions:

1.    Take charge of the office on health services, supervise the personnel and staff of said office, formulate programs implantation guidelines and rules and regulations for the operation of the said office for the approval of the mayor, in order to assist him in the efficient, effective and economical implementation of a health services program geared to the implementation of health-related projects and activities

2.    Formulate measures for the consideration of the sanggunian and provide technical assistance and support to the mayor in carrying out activities to ensure the delivery of basic services and provision of adequate facilities relative to health services provided under Section 17 of Local Government Code

3.    Develop and implement plans and strategies

4.    Formulate and implement policies, plans, programs and projects to promote the health of the people of the municipality

5.    Advise the mayor and the sanggunian on matters pertaining to health

6.    Execute and enforce all laws, ordinances and regulations relative public health

7.    Recommend to the sanggunian, through the local health board, the passage of such ordinances as he may deem necessary for the preservation of public health

8.    Recommend the prosecution of any violation of sanitary laws, ordinances or regulations

9.    Direct the sanitary inspection of all business establishments selling food items or providing accommodation such as hotels, lodging houses, pension houses, and the like in accordance with the Sanitation Code

10. Conduct health information campaign and render health intelligence services

11. Coordinate with other government agencies and non-governmental organizations involved in the promotion and delivery of health services

12. Be in the frontline of health services delivery

13. Exercise such other powers and performs such other duties and functions as may be prescribed by law or ordinances

The Office of the Municipal Agriculturist is composed of seven (7) personnel with the Municipal Agriculturist as head and five (5) agricultural technologists as its staff with permanent appointments and one (1) casual employee. The Municipal Agriculture Officer has the following duties and functions:

1.    Formulate measures for the approval of the sanggunian and provide technical assistance and support to the mayor in carrying out sai measures to ensure the delivery of basic services and provision of adequate facilities relative to agriculture services as provided for under Section 17 of the Local Government Code

2.    Develop plans and strategies and upon approval thereof by the mayor

3.    Ensure the maximum assistance and access to resources in the production, processing and marketing of agricultural and aqua-cultural and marine products are extended to farmers, fishermen and local entrepreneurs

4.    Conduct or cause to be conducted location-specific agricultural researches and assist in making available the appropriate technology arising out of and disseminating information on basic research on crops, prevention and control of plant diseases and pests and other agricultural matters which will maximize productivity

5.    Assist the mayor in the establishment and extension services of demonstration forms  or aqua-culture and marine products

6.    Enforce laws and regulations relating to agriculture and aqua-culture

7.    Coordinate with government agencies and non-governmental organizations which promote agricultural productivity through appropriate technology compatible with environment integrity

8.    Be in the frontline of delivery of basic agricultural services

9.    Recommend to the sanggunian and advise the mayor on all matters related to agricultural and aqua-culture which will improve the livelihood and living condition of the inhabitants

10. Exercise such other powers and performs such other duties and functions as may be prescribed by law or ordinances.

CHAPTER IV

LOCAL FISCAL ADMINISTRATION

The enactment of the Local Government Code of 1991 has given local government units the power to generate their own sources of revenues and levy fees and taxes to fund their programs, projects, and development plans for their respective communities.

 

 

As provided under Book II, Section 285 of the Local Government Code of 1991, the Municipality of Tanauan also receives 34% share in the proceeds of national taxes.

The municipal government of Tanauan registered a total income of P47.6 million in 2005 and went up to P56.4 million in 2007.  This considerable increase resulted from increases in local taxes, permits and licenses, and the Internal Revenue Allotment.

Tanauan’s best practices on revenue generation clearly justifies how effective the municipal government is in promoting and utilizing mechanisms for increasing revenue.

The Municipal Treasurer’s Office of Tanauan, Leyte headed by Mrs. Restituta C. Cavite, the Municipal Treasurer, serves as the municipality’s cash manager, maintaining custody of all municipal funds and entrusted with the responsibility for the deposit, and disbursement of these funds and maintains and updates the tax information system. This office also collects all taxes, including auto excise, boat excise, personal property, and real properties, and water or sewer usage.

The Office of the Municipal Treasurer conducts regular tax campaigns, conducts inspections, assessment of real properties, documentation of animals, issue permits to various establishments that have not acquired permits and collect corresponding fees and other applicable penalties. Information dissemination is also conducted on a regular basis and using different communication channels in the municipality like radio, local newspapers, etc. These resulted in community response manifested by increase of tax and other collections bi-monthly or quarterly. The treasury department also adopted a systematic and computerized collection system that ensures secured and accurate collections and reporting process called e-TREASURY System. Later on, i-TAX, which was introduced by the German International Cooperation (GIZ) was implemented in Tanauan. This is one of the computer based process proven to be effective in the system of collection of LGUs in various tax collections.

The municipal government has been practicing the most expedient and efficient process in securing business permits and licenses. Clients do not have to go through a tedious and time-consuming process of getting business permits and licenses. It only takes 2.5 hours for new applicants and 15 to 25 minutes for renewal of business permits and licenses. This system has earned the municipality the “Most Business Friendly Municipality” in recognition of its efforts in instituting good governance and promoting trade and investment such as innovative and sound business licensing procedures, and efficient conduct of daily operations.

Aside from tax collection, the Municipal Treasurer’s Office also offers other services such as accepting payments from various power and water consumers and Philhealth members. In this way, the people had seen these of services to be convenient for them without incurring additional expenses of going to Tacloban City just to facilitate the obligations.

 As shown in the COA Audit Report, the Municipality of Tanauan, Leyte collected a total income of P86,462532.67 which significantly increased by P7,921,148.87 or 10.08% with that of calendar year 2010.

Income / Revenue	2011	2010	Increase (Decrease) AMOUNT	Percent Increase (Decrease)
Local Taxes	10,972, 728.10	10,102,370.99	870,357.11	8.62
Permits and Licenses	1,285, 115.67	1,310,667.97	-25,552.30	-1.95
Service Income	2,709,705.64	2,833,761.18	-124,005.54	-4.38
Business Income	5,087,240.57	3,221,294.80	1,865,945.77	57.92
Internal Revenue Allotment	65,425,294.00	60,529,700	4,895,594.00	8.09
Other Income	982,448.69	543,588.86	438,859.83	80.73
Total Income	P 86,462,532.67	P 78,541,383.80	P 7,921,148.87	10.08

It can be noted, however, that he Municipality of Tanauan got a bigger share of IRA in 2011 which amounted to P65,425,294.00 registering an 8.09% increase from the IRA share in 2010.

In 2010, Tanauan’s share in IRA amounted to P60,529,700.00.

On the other hand, the budget of the municipal government of Tanauan for the calendar 2012 amounted to P84,429,235.20 and went up to P815,708,212.14 in 2013. The table below shows the breakdown of the budget for calendar years 2012 and 2013 respectively:

Municipal Government Budget

Calendar Year 2012

Expenditures	Amount
Personal Services	41,030,552.67
Maintenance and Other Operating Expenses	29,384,297.90
Capital Outlay	14,014,384.63
Total	84,429,235.20

In 2012, personal services expenditure comprised the biggest chunk of the budget pie.

Municipal Government Budget

Calendar Year 2012

The figure below shows the breakdown of the municipal government’s budget for calendar year 2013:

Municipal Government Budget

Calendar Year 2013

Expenditures	Amount
Personal Services	44,317,009.91
Maintenance and Other Operating Expenses	573,957,345.09
Capital Outlay	197,433,857.14
Total	815,708,212.14

In 2013, the maintenance and other operating expenses (MOOE) comprised the largest budget as shown in the figure below:

Municipal Government Budget

Calendar Year 2013

In 2012, the budget allotted for debt serving was P9,500,000.00. It went down to P8,000,000.00 in 2013. While the budget allotted for development programs, projects and activities amounted to P14,198,326.00 in 2013.

In 2013, the municipal government of Tanauan allotted an amount of P14,197,826.00 for development projects, programs and activities. The table below shows how this amount was allotted to the different development projects of the municipality:

Development Projects, Programs and Activities	Amount
Debt Servicing	8,000,000.00
Barangay Development Fund	2,700,000.00
Maintenance of Perimeter Tombs	886,181.50
Expansion and Improvement of Day Care Center	225,000.00
Farm Mechanization Project	230,000.00
Health Information System	192,000.00
Establishment of Municipal Database	612,144.50
Establishment of Fish Examination Laboratory	152,500.00
Procurement of Semi-Automated Hematology Analyzer	1,200,000.00
Total	14,197,826.00

Development Projects, Programs and Activities

Calendar Year 2013

Debt-servicing still comprised the biggest amount of the budget allocated for development projects, programs and activities of Tanauan.

CHAPTER V

ISSUES, PROBLEMS, RECOMMENDATIONS AND CONCLUSION

As a political subdivision of the state, local government units shall endeavor to find ways to become self-reliant and eventually become effective partners in the achievement of national development goals.

Evidently, the Municipality of Tanauan never ceases to push forward in order to achieve progress and development. The introduction of innovative mechanisms for increased revenue collection, for example, is one proof that the municipal government is actively taking bold strides toward a progressive community.

Nevertheless, issues and problems are still commonplace as in any other local communities in the country. The problem of proper garbage disposal for instance, has been among the major issues that require immediate attention and speedy action. Local residents in Sitio Abang, Barangay Lapay have been complaining about the mounting garbage dumpsite that the municipal government has failed to address.

Residents in the rural barangays are also complaining about the uncemented roads which turn into mud during rainy season.  The municipal government should look into this problem. For the local farmers, the availability of farm-to-market roads is essential for the fast and convenient delivery of agricultural produce to the market.

Tanauan still lacks an efficient infrastructure for its storm drainage system. Although storm drainage projects were constructed in the past, it was poorly planned and maintained that resulted in a failure to prevent occasional flooding in various places within the town proper due to sedimentation and clogging of existing drainage canals.

Tanauan is an agro-industrial town. Major agriculture products of the municipality include coconut, palm oil, livestock and poultry, and high-value tropical fruits and vegetables. Palay is basically the town’s staple crop. Thus, the municipal government should provide support to the local farmers to improve and increase their crop’s yield. Agricultural innovations should be encouraged and supported by the municipal government. Training farmers on how to improve their farm produce like vegetable crops should be initiated.  Agriculture can be a major booster of the local economy if appropriate assistance is given to this sector.

With the new administration, the Municipality of Tanauan, is embarking on a socialized housing program that will be beneficial to the town’s informal settlers, underprivileged and poor members of the citizenry, especially those living along the coastal, erosion and flood-prone areas of Barangay San Roque and Barangay Bislig.

Vice-President Jejomar Binay pledged to give P12 million for the housing program of the town. Mayor Pelagio Tecson Jr said that the housing program is expected to benefit close to 2,000 informal settlers coming from seven barangays in the municipality.

The realization of this socialized housing program would fulfill Tanauan’s vision to transform the area as a residential hub of Eastern Visayas.

Nevertheless, the issues and problems cited in this research are just some of those that require the immediate attention of the local officials. But of course, part of this also requires the active participation of each and every Tanauanon. Local residents have a share of that responsibility to make Tanauan a clean and green and progressive town in Eastern Visayas.