BAGUIO CITY — Members of the Baguio City Council have raised questions over procedural lapses, unapproved spending and audit compliance issues involving city government offices as they considered the Third Supplemental Annual Investment Program (AIP) for 2026.

Local legislators questioned executive officials over projects that had already been implemented or paid for without the required funding ordinances. These included financial assistance to local transport groups and the procurement of equipment, including a drone.

Councilor Betty Lourdes Tabanda questioned the timeline and legal basis for distributing financial assistance to transport groups through the Quick Response Fund.

Tabanda expressed surprise that the measure remained pending before the council even though the assistance had reportedly already been distributed to drivers. She asked where the funds came from if the measure had yet to be approved, noting that the council was being asked to approve an investment program resolution rather than a full appropriation ordinance.

City Disaster Risk Reduction and Management Office head Charles Carame explained that executive offices had previously implemented projects once an investment program resolution was approved.

However, he said recent audit observation memorandums from the Commission on Audit established that local government units must enact a separate appropriation ordinance alongside the resolution before disbursing funds.

George Ngolab of the City Planning, Development and Sustainability Office clarified that including completed and ongoing projects in the proposed investment program is a prerequisite before the city can formally request the necessary appropriation ordinance.