Ref.
Audit Observations Audit Recommendations Status of Implementation
Management (NDRRMC), Department of 2020, on the utilization of the LDRRMF.
Budget and Management (DBM), and
Department of the Interior and Local
Government (DILG) Joint Memorandum
Circular (JMC) No. 2013-1 dated March
25, 2013 and DILG Memorandum Circular
(MC) No. 2012-73 dated April 17, 2012,
thus, reducing the funds available for
disaster risk management, relief,
rehabilitation, and recovery programs.
AAR 17. Local Disaster Risk Reduction and 23. We recommended that Management ensure Implemented
2022 Management (LDRRM) motor vehicles that the LDRRM motor vehicles be
p. 58 were used for purposes other than exclusively used for disaster/calamity
disaster/calamity response and response and rescue/relief operations in
rescue/relief operations, contrary to conformity with DILG MC No. 2021-004
Section 5.2.1.1.1 of the Department of the dated January 18, 2021. Otherwise, refund
Interior and Local Government (DILG) or replenish the LDRRMF for the cost of
Memorandum Circular (MC) No. 2021- the subject motor vehicles and heavy
004 dated January 18, 2021, subjecting the equipment, the appropriations for which
motor vehicles to wear and tear which shall be taken from the General Fund.
could result in their unavailability during
an actual calamity or disaster, thereby
negating the purpose for which the
vehicles and heavy equipment were
purchased.
AAR 18. The Drivers’ Trip Tickets supporting 24. We recommended that the MDRRMO and Implemented
2022 the usage of the LDRRM motor vehicles the Property Officer require the drivers of
p. 59 were not properly accomplished contrary the LDRRM vehicles to accomplish
to the pertinent provisions of COA properly the prescribed form for the
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