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.
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.”
4.2 The Local Disaster Risk Reduction and Management Council (LDRRMC) shall
monitor and evaluate the use and disbursement of the LDRRMF based on the
LDRRMIP incorporated into the local development plans and annual work and
financial plan. The LDRRMFIP shall also be included in the Annual Investment
Plan (AIP).
4.3 On June 27, 2023, the City Disaster Risk Reduction and Management Council
approved Resolution No. 2023-02, formulating the PPAs of the LDRRMF for CY
2024 amounting to ₱55,448,516.30. However, we noted that the unexpended
LDRRMF from previous years was not included in the approved resolution nor in
the approved CY 2024 LDRRMFIP, which is inconsistent with the above-
mentioned regulations.
4.4 We also noted that the monthly Fund Utilization Reports of the LDRRMF for the
City showed available current and the prior years’ unexpended balances transferred
to the STF totaling ₱133,761,836.30, as shown in the table below:
Quick Mitigation Total PER
Year Response Fund – Available LDRRMFIP Difference
Fund MOOE Appropriation CY 2024
Current Appropriation:
2024 16,634,554.89 38,813,961.41 55,448,516.30 55,448.516.30 0.00
Continuing Appropriations transferred to
the Trust Fund:
2023 15,690,018.51 5,920,085.18 21,610,103.69 0.00 21,610,103.69
2022 18,072,758.72 9,230,531.33 27,303,290.05 0.00 27,303,290.05
2021 1,000,031.68 13,888,571.02 14,888,602.70 0.00 14,888,602.70
2020 2,144,719.02 2,951,820.91 5,096,539.93 0.00 5,096,539.93
2019 9,112,255.32 302,528.31 9,414,783.63 0.00 9,414,783.63
Sub-
46,019,783.25 32,293,536.75 78,313,320.00 0.00 78,313,320.00
total
TOTAL 62,654,338.14 71,107,498.16 133,761,836.30 55,448,516.30 78,313,320.00
4.5 However, in comparison, the CY 2024 LDRRMFIP only showed the current
appropriations of P55,448,516.30 as a source of funds for the City’s disaster risk
reduction and prevention programs and activities, resulting in a significant
difference of ₱78,313,320.00.
50
