61. The LDRRM Council (LDRRMC) shall monitor and evaluate the use and disbursement
of the LDRRMF based on the LDRRMIP as incorporated in the local development plans
and annual work and financial plan. The LDRRMFIP shall also be included in the Annual
Investment Plan (AIP).
62. On May 15, 2023, the City DRRMC approved Resolution No. 3, Series of 2023,
formulating the PPAs of the LDRRMF for CY 2024 amounting to ₱38,125,164.00.
However, contrary to the above-mentioned regulations, we noted that the unexpended
LDRRMF of previous years were not included in the approved resolution nor in the
approved CY 2024 LDRRMFIP, as shown on the below:
Quick Mitigation Total PER
Year Response Fund- Available LDRRMFIP Difference
Fund MOOE/CO Appropriation CY 2024
Current Appropriation:
2024 ₱11,437,549.00 ₱26,687,615.00 ₱38,125,164.00 ₱38,125,164.00 ₱0.00
Special Trust Fund (MOOE):
2023 0.00 11,340,91.25 11,340,91.25 0.00 11,340,91.25
2022 0.00 3,360,276.46 3,360,276.46 0.00 3,360,276.46
2021 0.00 4,706,640.62 4,706,640.62 0.00 4,706,640.62
2020 0.00 1,096,675.35 1,096,675.35 0.00 1,096,675.35
Sub-total 0.00 20,504,543.68 20,504,543.68 0.00 20,504,543.68
TOTAL ₱11,437,549.00 ₱47,192,158.68 ₱58,629,707.68 ₱38,125,164.00 ₱20,504,543.68
63. It is emphasized that under Section 6 of the NDRRMC-DBM-DILGJMC No. 2013-1
dated March 25, 2013, the unutilized balances of the LDRRMF of prior years in the STF
may be released and utilized only upon inclusion of its PPAs in the annually prepared
LDRRMFIP which is the basis for the preparation of the AIP, to be approved by the local
Sanggunian. This necessitates an annual review and update of the LDRRMFIP to include
PPAs to be funded from the unexpended LDRRMF of previous years.
64. Upon inquiry, the LDRRM Officer said that the office is not aware that PPAs chargeable
to prior years should be included in the annually prepared LDRRMFIP, and it has been a
custom by the office that only the current PPAs are included in the LDRRMFIP.
65. Due to the foregoing, the agency was limited only to projects and activities that were
incorporated in LDRRMFIP and the AIP for CY 2024. A substantial amount of funds
could have been made available to enhance the disaster preparedness and response
capabilities of the City if the unexpended balances from previous years had been included
in the current year’s LDRRMFIP and AIP.
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