7.9. Moreover, the STF balance of ₱58,229,062.23 as computed above, which was not
included in the CY 2024 LDRRMFIP, was actually allocated for specific DRRM
FPPAs. Per CAO records, the original allocations for these projects totaled
₱100,412,155.20. Deducting all prior year obligations resulted in the CY 2023
ending balance of ₱87,229,062.23, the total amount of which should have been
included in the CY 2024 LDRRMFIP.
7.10. In addition, our verification of the FPPAs reported in CY 2023 and in CY 2024
indicated changes in expenditure items, which were not reported in the LDRRMFIP.
As presented in Appendix J, these changes are highlighted in red. We took note of
Ordinance No. 36 passed under SP Resolution No. 485 dated June 13, 2024, reverting
the CYs 2019 and 2020 appropriations for Typhoon Odette Operations. There was no
indication, however, that the same was recommended by the LDRRM Council. The
lack thereof, compounded by the absence of a duly amended AIP, renders the
corresponding obligations amounting to ₱27,177,510.87 (Appendix K) questionable
as it is not in accordance with Section 6 of NDRRMC-DBM-DILG JMC No. 2013-
1.
7.11. We also emphasize the necessity of incorporating all FPPAs in the STF in the CY
LDRRMFIP considering that there are some allocations which are maintenance and
operating expenditures in nature and cannot be carried over to the next fiscal year
unless included in the AIP.
7.12. We recommended that the City Mayor direct the City DRRM Officer and the
City Accountant to undertake the following:
7.12.1. Identify the fund source by year for the projects which were allocated
₱29 million from the STF and included in the CY 2024 LDRRMFIP;
7.12.2. Desist allocating funds on a lump-sum basis and instead prepare the
necessary Program of Work where the project cost is clearly presented
and use this as basis for the LDRRMC in preparing the LDRRMFIP;
7.12.3. Submit the LDRRMC Resolutions and corresponding SP Resolutions
and the amended AIP approving and incorporating the change of
expenditure items noted in the CY 2024 LDRRMFIP, otherwise, our
evaluation of the disbursements therefrom totaling ₱27,177,510.87 shall
be accordingly suspended upon the issuance of the Notice of Suspension;
7.12.4. Utilize the unexpended balances of prior years’ LDRRMF held in special
trust upon due compliance with Section 6 of NDRRMC-DBM-DILG
JMC No. 2013-1 and included in the CY LDRRMFIP in compliance with
Section 5.1.15 of COA Circular No. 2012-002, and ensure that the
reprogrammed funds have specific projects and activities properly
identified for effective and efficient implementation thereof towards
disaster risk reduction.
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