Meta PixelAnnual Audit Report 2024 — City of Guihulngan — Page 68

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           d. Provide training and capacity-building initiatives for the LDRRMO staff
              and other personnel involved in preparing and implementing the
              LDRRMFIP and the AIP; and

           e. Maintain a comprehensive and organized documentation of all LDRRMF
              documents to ensure that accurate and timely reports are submitted to the
              appropriate offices.

      4.12 Management recognized oversight on the matter and have issued directives
           requiring the mandatory integration of the prior year’s PPA to the Annual
           Investment Plan.

      4.13 Management shall establish a monitoring system and organized documentation of
           the LDRRMFIP and other LDRRMF documents.


Group Life Insurance of Accredited Community Disaster Volunteers (ACDVs)- ₱289,115.00
 5.    Nine permanent employees of the LDRRM Office were included in the Group Life
       Insurance for community disaster volunteers inconsistent with Section V of
       National Disaster Risk Reduction and Management Council (NDRRMC)
       Memorandum Circular (MC) No. 64 s. 2021, thus reducing the funds available for
       disaster risk management, relief, rehabilitation, and recovery programs.

       5.1 Republic Act No. 10121 or the Philippine Disaster Risk Reduction and
           Management Act dated May 27, 20210, declares that, “It shall be the policy of
           the State to engage the participation of civil society organizations (CSOs), the
           private sector and volunteers in the government's disaster risk reduction
           programs towards complementation of resources and effective delivery of
           services to the Citizenry.” It also states that, “The government agencies, CSOs,
           private sector and LGUs may mobilize individuals or organized volunteers to
           augment their respective personnel complement and logistical requirements in
           the delivery of disaster risk reduction programs and activities.”

       5.2 Section 1, Rule 9 of the IRR of RA 10121 states that “The agencies, CSOs,
           private sector, and LGUs concerned shall take full responsibility for the
           enhancement, welfare and protection of their volunteers, and shall submit the list
           of volunteers to the OCD, through the LDRRMOs, for accreditation and inclusion
           in the database of community disaster volunteers.”

       5.3 Further, Section 5 of the same Rule states that any volunteer who incurs death or
           injury while engaged in DRRM activities, such as, (a) disaster prevention and
           mitigation; (b) disaster preparedness; (c) disaster response; (d) disaster
           rehabilitation and recovery, shall be entitled to compensatory benefits and
           individual personnel accident insurance. It is the responsibility of the LGU
           mobilizing the ACDVs to provide them with insurance and necessary benefits.

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