Meta PixelAnnual Audit Report 2024 — Municipality of Bacong — Page 57

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LDRRMF Utilization

9. Out of the total available LDRRMF for the 70% Mitigation Fund, Continuing
   Appropriations, and unexpended funds from previous years amounting to
   ₱50,978,434.04 for CY 2024, only ₱7,143,860.00 or 14.01% was utilized for rice
   purchase while the province was under a state of calamity due to the adverse effects
   of the El Niño Phenomenon. Thus, the use of the fund was not maximized to
   strengthen the capacity of the Municipality to reduce and manage the adverse
   effects during disasters or calamities.

   9.1. Pursuant to Republic Act (R.A.) No. 10121, otherwise known as the Philippine
        Disaster Risk Reduction and Management Act of 2010, not less than five percent
        (5%) of the estimated revenue from regular sources shall be set aside as the Local
        Disaster Risk Reduction and Management Fund (LDRRMF) to support disaster risk
        management activities. These include, but are not limited to, pre-disaster
        preparedness programs such as training, procurement of life-saving rescue
        equipment, supplies, and medicines, post-disaster activities, and payment of
        premiums on calamity insurance.

   9.2. Anent thereto, the National Disaster Risk Reduction and Management Council
        (NDRRMC), Department of Budget and Management (DBM), and Department of
        the Interior and Local Government (DILG) issued Joint Memorandum Circular
        (JMC) No. 2013-1 dated March 25, 2013, which provides guidelines for LDRRMF
        allocation and utilization. It explicitly provides the necessary measures to avoid,
        lessen, or limit potential adverse impacts of hazards and related disasters. It also
        capacitates governments, communities, and individuals to effectively anticipate and
        manage all types of emergencies and achieve orderly transitions from response to
        sustained recovery.

   9.3. Sections 5.1 to 5.4 of the JMC define disaster prevention and mitigation, disaster
        preparedness, disaster response, and disaster rehabilitation and recovery. The same
        sections enumerate the PPAs under the four thematic areas of disaster risk reduction
        and management for which the LDRRMF may be utilized.

   9.4. In addition, DILG Memorandum Circular No. 2012-73 dated April 17, 2012,
        provides a detailed list of allowable PPAs for which the LDRRMF may also be
        utilized.

   9.5. In CY 2024, the Municipality’s total available appropriations for LDRRMF
        amounted to ₱54,053,434.04, which includes ₱3,075,000.00 appropriated for the
        30% Quick Response Fund. This left a balance of ₱50,978,434.04 available for the
        implementation of LDRRM PPAs, which consists of the 70% Mitigation Fund,
        Continuing Appropriations, and unexpended LDRRMF from previous years.
        However, of this amount, only ₱7,143,860.00 or 14.01% was utilized during the
        year for the purchase of rice when the Municipality passed Resolution No. 156, S.
        2024, adopting Resolution No. 537, S. 2024, of the Sangguniang Panlalawigan of


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