RESOLUTION NO. 2026-0481 (Sponsored by: Committee on Finance and Appropriations) "A RESOLUTION REMANDING, WITHOUT ACTION, TO THE BARANGAY COUNCIL OF TIGUMA, THIS CITY, ITS BARANGAY RESOLUTION NO. 037, SERIES OF 2026, ENTITLED: "A RESOLUTION APPROVING THE CHANGE OF PROGRAM/PROJECT/ACTIVITY DESCRIPTION OF THE 20% DEVELOPMENT FUND, CY 2026, OF BARANGAY TIGUMA, CITY OF PAGADIAN, FOR BEING ULTRA VIRES" WHEREAS, the Sangguniang Barangay of Tiguma, this City, transmitted to this august body its Barangay Resolution No. 037 series of 2026, entitled: "A resolution approving the change of program/project/activity description of the 20% development fund, CY 2026, of Barangay Tiguma, City of Pagadian, for appropriate action; WHEREAS, the Committee concerned, to which the foregoing matter was referred for initial consideration, recommended that the same be remanded to the concerned Barangay without action, for being ultra vires, there being no review letter from the City Budget Office nor certification from the Local Finance Committee, and considering that the proposed change in the Program/Project/Activity (PPA) description would likewise entail an unauthorized alteration of the corresponding PPA account code, which is not legeally permissible, which recommendation was unanimously support by the body; NOW THEREFORE, on seconded motion of Honorable Jackielyn Krystyl C. Bana, be it RESOLVED to remand, as this body hereby remands, without action, to the Barangay Council of Tiguma, this city, its Barangay Resolution No. 037, series of 2026, entitled: "A resolution approving the change of program/project/activity description of the 20% Development Fund, CY 2026, of Barangay Tiguma, City of Pagadian, for being ultra vires. RESOLVED FURTHER, to let a copy of this Resolution be transmitted to the Barangay Council of Tiguma, through the Punong Barangay, for their information and guidance. APPROVED UNANIMOUSLY.