54. However, our review of the LDRRMF Utilization for CY 2024 revealed that various items
were improperly charged to the fund amounting to ₱1,380,227.75 (Appendix B), as
summarized below:
Program/Project/Activity Amount
Food allowance for in connection with Pasayaw Festival ₱265,800.00
Supplies for the prevention of Epidemic Diseases 276,203.00
Medicines for Prevention of Non-Communicable Diseases 73,695.00
Procurement of Berirab Human Rabies Immunoglobulin 195,080.00
Expansion of TB-DOTS Facility 242,220.00
Improvement of Water Supply 327,229.75
Total ₱1,380,227.75
55. Upon inquiry with the budget officer, the basis for charging disbursements to the 5 per
cent LDRRM Fund is the approved annual budget and LDRRMF Investment Plan
(LDRRMFIP). However, it has to be noted that despite being included in the LDRRMFIP,
the basis for utilization should be consistent with the provisions of Section 5.0 of
NDRRMC-DBM-DILG JMC No. 2013-1 which enumerates the PPAs chargeable to the
LDRRMF.
56. Furthermore, inquiry with the LDRRM Officer revealed that there were PPAs charged to
LDRRMF that were implemented by various offices like City Health Office, General
Services Office (GSO) and City Agriculture Office. However, some PPAs implemented
by these offices are not in accordance with pertinent provisions and related laws as listed
above.
57. It is emphasized that appropriations for the LDRRMF should only be utilized for specific
disaster risk management activities, support to other LGUs affected by
disasters/calamities, and quick response or standby funds for relief and recovery
purposes. Section 4.3 of NDRRMC, DILG, DBM and Civil Service Commission (CSC)
JMC No. 2014-1 dated April 4, 2014 provides that the budgetary requirements for
personal services, maintenance and other operating expenditures, and capital outlay of
the Local Disaster Risk Reduction and Management Office (LDRRMO) shall be sourced
from the General Fund of the LGU, subject to Section 76 of RA 7160.
58. We recommended that the City Disaster Risk Reduction and Management Council,
strictly comply with existing regulations on the appropriation and utilization of
LDRRMF, ensuring that such funds are utilized solely for disaster risk
management, making the City well-prepared to respond to calamities which may
occur.
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