Republic Act No. (RA) 1012112, states that the Local Disaster Risk Reduction
Management Council (LDRRMC) is responsible for monitoring and evaluating
the use and disbursement of the Local Disaster Risk Reduction and Management
Fund (LDRRMF) in accordance with the Local Disaster Risk Reduction and
Management Plan (LDRRMP).
10.2 Additionally, Section 4 thereof provides that the tracking and utilization of the
LDRRMF must comply with existing auditing and accounting guidelines on
public funds, local government code and other applicable laws.
10.3 Anent thereto, Item 5.1.11 of COA Circular No. 2012-012 outlines the accounting
and reporting guidelines for the LDRRMF of local government units (LGUs) as
well as the National Disaster Risk Reduction Management Fund (NDRRMF)
allocated to LGUs and receipts from other sources. It states that all unexpended/
unobligated balance of the LDRRMF for Capital Outlay (CO) will continue to be
recorded in the General Fund until the projects funded therefore are completed.
In addition, any savings from these funds will be available for use in disaster risk
reduction and management activities.
10.4 Moreover, Item 5.1.5 of the same Circular requires the submission of the Report
on Sources and Utilization of Disaster Risk Reduction and Management Fund
(DRMMF) using the template provided in Annex B of the said Circular.
10.5 The Audit Team conducted a review of the financial statements and the SAAO-
CO of the LDRRMF as of December 31, 2024. The review revealed that 26
projects, totaling ₱12,052,699.82, have not been fully utilized, as follows (See
Appendix 11):
CA – CO No. of Amount
(Year) Projects Available Utilized Balance
2016 1 ₱ 1,196,332.49 ₱ 0.00 ₱ 1,196,332.49
2017 4 2,799,309.64 0.00 2,799,309.64
2018 12 5,093,901.37 299,619.70 4,794,281.67
2019 9 3,262,776.02 0.00 3,262,776.02
Total 26 ₱ 12,352,319.52 ₱ 299,619.70 ₱ 12,052,699.82
Percentage 100% 2.43% 97.57%
10.6 As provided in Appendix 11, these projects were included in the LDRRMP for
CYs 2016 to 2019, which is five (5) to eight (8) years ago. Furthermore, only
₱299,619.70, or 2.43 per cent of the total appropriations, has been obligated as of
December 31, 2024. These projects have not yet been fully implemented or
completed.
10.7 The non-implementation of the identified projects puts the City Government at
risk of being unprepared to effectively reduce or manage the adverse effects of
disasters and calamities.
12
Also known as the Philippine Disaster Risk Reduction and Management Act of 2010 (PDRRM Act of 2010)
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