Meta PixelAnnual Audit Report 2024 — City of Canlaon — Page 21

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71. Pursuant to the Act, the NDRRMC formulated MC No. 64, s. 2021 to provide the
    guidelines on the accreditation, mobilization and protection of community disaster
    volunteers. The MC defines ACDVs as individuals or organized volunteers who possess
    the requisite qualifications stipulated in these guidelines and whose names were
    submitted and officially included in the LDRRMC List of Community Disaster
    Volunteers and/or the National Roster of ACDVs maintained by the Office of the Civil
    Defense (OCD).

72. The specific guidelines on the protection of Volunteers state that the Volunteer
    Mobilizing Organization (VMO), that is the LGU, is responsible for providing their
    ACDVs with personal accident insurance with a minimum coverage of ₱100,000.00; at a
    minimum. This insurance must include coverage for accidental death or dismemberment,
    permanent disability and hospitalization cost reimbursement. Volunteers must be
    included in the LDRRMO’s official list of ACDVs to be entitled to insurance and
    compensatory benefits.

73. In the review of the utilization of the LDRRMF, we came across Disbursement Voucher
    (DV) No. 100-2024-02-0839 dated February 27, 2024, paid to the Cooperative Insurance
    System of the Philippines Life and General Insurance. The payment was for insurance
    premiums for 315 volunteers totalling ₱299,250.00 or at ₱950.00 each, for the period
    March 1, 2024 to February 28, 2025. The supporting documents attached to the voucher
    included the official receipt, a list of volunteers prepared by the LDRRM officer and
    approved by the City Mayor, and a MOA between the volunteers and the LGU of Canlaon
    City. The MOA states that the LGU will provide technical support, training, and insurance
    coverage to the volunteers, while the volunteers are expected to assist in disaster response
    efforts, follow LGU protocols, and coordinate through the proper channels during
    emergencies.

74. Further verification revealed that the list of volunteers was not submitted to the OCD for
    inclusion in the database of community disaster volunteers as required under Section 1,
    Rule 9 of RA 10121. In a written explanation by the LDRRMO, it was stated that they
    were not aware of the said requirement which is the reason for the non-submission.

75. In accordance with the guidelines set forth by the NDRRMC, only accredited volunteers
    who are properly listed by the LDRRMO and whose names have been duly submitted to
    the OCD are eligible for personal accident insurance and other related benefits. This
    process ensures that all beneficiaries are officially recognized and accounted for in the
    National Roster of ACDVs. However, the payment of insurance premiums for individuals
    who have not been officially accredited and included in this roster constitutes a deviation
    from the established procedures. Such action undermines the integrity of the accreditation
    process and may result in the unauthorized or improper use of public funds.




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