Year Available
CY 2023 18,519,378.88
Sub-Total ₱87,229,062.23
Grand Total ₱99,177,039.73
7.4. We favorably noted that during CY 2024, the CY 2013-2018 balances totaling
₱11,947,977.50 were reverted to the GF in accordance with Section 5.1.13 of COA
Circular No. 2012-002 which requires that “Any unutilized amount after five years
shall be reverted back to the unappropriated surplus of the General Fund and shall
be made for other social services after subsequent enactment by the local
sanggunian.”
7.5. This leaves a balance of ₱87,229,062.23 in the DRRM STF. Optimal use of funds
would have necessitated the inclusion of all functions, projects, programs, and
activities to be funded therefrom in the annual LDRRMFIP for a more effective and
efficient utilization of the funds to mitigate the effects of disasters and calamities.
However, we noted that only ₱29 million was incorporated in the CY 2024
LDRRMFIP sourced from the STF, for the following projects:
Project Amount
STF Balance, CY 2023 (within the five-year period) ₱87,229,062.23
Amount included in the CY 2024 LDRRMFIP:
Slope/Shoreline Protection and Erosion Control Projects ₱10,000,000.00
Construction and Improvement of Waterways 10,000,000.00
Revetment of Rivers 9,000,000.00
₱29,000,000.00
STF Balance not included in the CY 2024 LDRRMFIP ₱58,229,062.23
7.6. The inclusion of the ₱29 million STF in the CY 2024 LDRRMFIP was due to
Resolution No. 9, series of 2023, which was passed by the LDRRM Council and
approved by the Sangguniang Panlungsod (SP) for incorporation in the AIP under
Appropriation Ordinance No. 45 dated October 18, 2023.
7.7. We noted, however, that the year from which the funds were sourced were not
indicated in the LDRRMFIP, LDRRMC resolution or subsidiary records maintained
by CAO. In the detailed presentation of all functions, projects, programs, and
activities (FPPAs) recorded under the TF, these three projects cannot be identified.
As a result, there is no effective monitoring of whether the funds have reached the
prescriptive 5-year period and due for reversion to the GF.
7.8. Furthermore, the CAO explained that these were lump-sum allocations determined
by the City DRRM Officer and that the CAO will only present the actual project once
a Program of Work is submitted. The CAO merely deducts the project cost from the
lump-sum allocation and presents the specific project.
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