6.9. We further recommended that Management comply with the requirements/
documents contained in the Notice of Suspension to be issued to enable the audit
team to make a decision in audit.
6.10. The City promised to submit the needed attachments to the above Disbursement
Vouchers to avoid the issuance of the Notice of Suspension.
Local Disaster Risk Reduction and Management Funds (LDRRMF) in the Special TF (STF)
not included in the CY 2024 LDRRMF Investment Plan (LDRRMFIP) - ₱58,229,062.23
7. Balances of LDRRMF transferred to the STF totaling ₱58,229,062.23 were not
included in the CY 2024 LDRRMFIP, deviating from Section 5.1.15 of COA Circular
No. 2012-002, which rendered questionable the disbursements totaling
₱27,177,510.87 as it is not in accordance with Section 6 of NDRRMC-DBM-DILG
Joint Memorandum Circular (JMC) No. 2013-1. Moreover, the funding year for the
STF projects totaling ₱29 million included in the CY 2024 LDRRMFIP was not
identified, thus, precluding the proper monitoring of the five-year effectivity period.
These were also lumpsum allocations, not supported with project cost estimates,
hence providing weak controls in the utilization of funds.
7.1. Section 5.1.15 of COA Circular No. 2012-002 dated September 12, 2012, states that
“The LDRRMFIP shall be reviewed and updated annually to include the activities to
be funded from the unexpended QRF and DRRMF-MOOE of the previous years
which were transferred to the Special Trust Fund.”
7.2. Further, Section 6.5 of the NDRRMC-DBM-DILG JMC No. 2013-1 dated March 25,
2013 provides the policies and procedures in the utilization thereof, and states that
the unexpended balances of the LDRRMF may be released and utilized for new
expenditure items upon submission of a revised Annual Investment Plan (AIP) as
approved by the local sanggunian and LCE upon recommendation of the LDRRM
Council (LDRRMC) in accordance with the approved LDRRM Plan.
7.3. A review of the STF showed the following balances transferred from the unutilized
Quick Response Fund (QRF) and Mitigation Fund of the LDRRMF as of December
31, 2023 (beginning balances for CY 2024):
Year Available
Beyond five (5) years:
CY 2013 ₱2,670,692.37
CY 2017 2,707,598.43
CY 2018 6,569,686.70
Sub-Total ₱11,947,977.50
Within the five-year period:
CY 2019 ₱3,437,803.74
CY 2020 10,255,687.30
CY 2021 20,535,485.39
CY 2022 34,480,706.92
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