5.2. The Local Disaster Risk Reduction and Management Council (LDRRMC) shall
monitor and evaluate the use and disbursement of the LDRRMF based on the Local
Disaster Risk Reduction and Management Fund Investment Plan (LDRRMFIP),
which shall be incorporated into the local development plans and annual work and
financial plan and included in the Annual Investment Plan (AIP).
5.3. On June 9, 2023, the Municipal Disaster Risk Reduction and Management Council
(MDRRMC) approved Resolution No. 2023-23, formulating the
programs/projects/activities (PPAs) of the LDRRMF for CY 2024, amounting to
₱9,510,464.85. However, we noted that the unexpended LDRRMF from previous
years was not included in the approved resolution nor the approved CY 2024
LDRRMFIP, contrary to the above-mentioned regulations.
5.4. Our review of the monthly Fund Utilization Reports of the LDRRMF for the
Municipality showed that as of December 31, 2024, the available current and prior
years’ unexpended balances transferred to the STF total ₱35,033,293.57, as shown:
Quick Mitigation Total Per
Year Response Fund – Available LDRRMFIP Difference
Fund MOOE Appropriation CY 2024
Current Appropriation:
2024 2,853,139.46 6,657,325.39 9,510,464.85 9,510,464.85 0.00
Continuing Appropriations Transferred to the STF:
2023 2,665,172.11 4,085,187.20 6,750,359.31 0.00 6,750,359.31
2022 3,053,299.13 4,689,515.55 7,742,814.68 0.00 7,742,814.68
2021 550,000.00 1,927,536.53 2,477,536.53 0.00 2,477,536.53
2020 0.00 4,799,598.63 4,799,598.63 0.00 4,799,598.63
2019 1,935,805.87 1,816,713.70 3,752,519.57 0.00 3,752,519.57
Sub-total 8,204,277.11 17,318,551.61 25,522,828.72 0.00 25,522,828.72
TOTAL 11,057,416.57 23,975,877.00 35,033,293.57 9,510,464.85 25,522,828.72
5.5. In comparison, the CY 2024 LDRRMFIP only showed the current appropriation of
₱9,510,464.85 as a source of funds for the Municipality’s disaster risk reduction and
prevention programs and activities, resulting in a significant difference of
₱25,522,828.72.
5.6. The Local Disaster Risk Reduction and Management Officer (LDRRMO) explained
that they were unaware that the PPAs chargeable to the STF should be included in
the annual LDRRMFIP. Consequently, these PPAs were not incorporated into the
AIP.
5.7. It is emphasized that the unutilized prior years’ LDRRMF in the STF may only be
released and utilized upon the inclusion of its PPAs in the annually prepared
LDRRMFIP, which serves as the basis for the AIP preparation, to be approved by the
Sangguniang Bayan. This necessitates an annual review and update of the
LDRRMFIP to include PPAs to be funded from the current and unexpended balances
of the LDRRMF from previous years.
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