individuals to effectively anticipate and manage all types of emergencies,
thereby ensuring an orderly transitions from response to sustained recovery.
9.11. According to the LDRRMO, the utilization of the LDRRMF was not fully
maximized, as most of the national government projects allocated to the
Municipality focused on mitigating the risks of hazards and calamities.
9.12. The Auditor wishes to clarify that the LDRRMO did not provide any documents to
support his statement. Records provided by Management to the Auditor did not
show any projects funded by the national government that were specifically aimed
at mitigating the risks of hazards and calamities.
GAD Fund Utilization
10. Because programs, projects, and activities in the CY 2024 GAD Plan and Budget
were either not implemented or only partially implemented by year-end, the amount
appropriated was not fully utilized, leaving an unexpended balance of
₱4,880,659.51, representing 47.62 percent of the total annual GAD appropriations of
₱10,250,000.00, defeating the intent of the program to advance women’s
empowerment and gender equality.
10.1. Section C.1.1 of PCW, DILG, DBM, and NEDA Joint Memorandum Circular No.
2013-01 requires LGUs to formulate and implement a GAD plan by allocating at
least five percent (5%) of their total budget appropriations for this purpose. It
further mandates that the LGU’s annual GAD plan be developed within the
framework of their mandates to ensure gender mainstreaming across their policies,
programs, and projects. In addition, Section C.1.3 states that GAD planning and
budgeting should align with the desired outcomes and goals embodied in the Magna
Carta of Women (MCW), the Philippine Plan for Gender-Responsive Development
(PPGD), other GAD-related laws, policies and term plans, as well as the United
Nations Convention on the Elimination of All Forms of Discrimination Against
Women (UN CEDAW) and other relevant international commitments.
10.2. In CY 2024, the Municipality appropriated ₱10,250,000.00 for the implementation
of various GAD programs, projects, and activities detailed as follows:
Item Name of Programs, Projects, Amount of Amount
No. and Activities Appropriation Utilized Balance
Financial Assistance for
1 VAW/CICL ₱ 180,000.00 ₱ 43,400.00 ₱ 136,600.00
Training Workshop for Not
2 Attending School Pantawid 100,000.00 - 100,000.00
3 Enrollment to PhilHealth 720,000.00 720,000.00 -
Formulation of GAD Database
4 System 870,000.00 - 870,000.00
5 Family Planning Commodities ₱ 1,000,000.00 - ₱ 1,000,000.00
50
