59. The following are the comments provided by Management:
59.1 Food allowance in connection with the Pasayaw Festival
The City activated its Incident Command System (ICS) during its Pasayaw
Festival. As a planned event they mobilize the Incident Management Team to
improve the execution of response operations throughout the entire celebration.
59.2 Supplies for the prevention of epidemic diseases
Management commented that the procurement of office supplies was necessary
to support the production and dissemination of IEC materials such as, flyers,
posters and information sheets.
59.3 Medicines for the prevention of non-communicable diseases
The declaration of State of Calamity on June 4, 2024 due to the volcanic
eruption increases the number of vulnerable individuals with compromised
immunity and exposed communities to conditions to the spread of
communicable diseases such as tuberculosis. The purchase of medicines was
also done in response to the urgent public health needs during the calamity.
Unexpended balances of LDRRMF of prior years’ transferred to the Special Trust Fund
(STF) amounting to ₱20,504,543.68 were not considered and integrated into the
LDRRMFIP) for CY 2024, deviating from Sections 5.1.2 and 5.1.15 of COA Circular No.
2012-002, thus, limiting the amount of usable funds to the current year’s appropriation.
60. Sections 5.1.2 and 5.1.15 of COA Circular No. 2012-002 dated September 12, 2012,
provide:
“5.1.2 A LDRRMFIP for the DRRM program shall be prepared annually. It
shall present the 30 per cent allocation for Quick Response Fund
(QRF) in lumpsum and the allocation for disaster mitigation,
prevention and preparedness with details as to projects and activities
to be funded. The LDRRMFIP shall also include under a separate
caption, the list of projects and activities charged to the unexpended
LDRRMF of previous years. Xxx.
5.1.15 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.”
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