5.8. The non-inclusion of the unexpended LDRRMF balances in the LDRRMFIP and AIP
for CY 2024 may lead to inefficiencies in allocating and utilizing funds for disaster
risk reduction and management efforts. It could also result in missed opportunities
for disaster resilience and preparedness initiatives, considering that a substantial
amount of funds could have been made available to the Municipality had the
unexpended balances from previous years been considered.
5.9. We recommended and the LDRRMO agreed to:
5.9.1. Include PPAs that are chargeable against the prior years’ unexpended
LDRRMF in the annual LDRRMFIP of the current year, in accordance
with the format prescribed under Annex A of COA Circular No. 2012-
002; and
5.9.2. Establish an efficient review and monitoring system to ensure that the
LDRRMFIP complies with the requirements outlined in COA Circular
No. 2012-002.
6. Purchases of medicines and animal bite vaccines for RHU and infirmary totaling
₱4,994,218.25 and honoraria for volunteer rescue responders totaling ₱910,798.21
were improperly charged to the LDRRMF inconsistent with Section 5.0 of NDRRMC-
DBM-DILG JMC No. 2013-1 dated March 25, 2013 and Sections A and B of DILG
MC No. 2012-73 dated April 17, 2012, hence, reducing the funds available for disaster
risk reduction and management activities.
6.1. The National Disaster Risk Reduction and Management Council (NDRRMC),
Department of Budget and Management (DBM), and Department of the Interior and
Local Government (DILG) Joint Memorandum Circular (JMC) No. 2013-1 dated
March 25, 2013, serves as guidelines on the LDRRMF allocation and utilization. It
explicitly provides the necessary measures to avoid, lessen, or limit potential adverse
impacts of hazards and related disasters. It also enables governments, communities,
and individuals to effectively anticipate and manage emergencies and achieve orderly
transitions from response to sustained recovery.
6.2. Section 5.0 of the JMC defines disaster prevention and mitigation, preparedness,
response, rehabilitation, and recovery. It also enumerates the PPAs under the four
thematic areas of disaster risk reduction and management for which the LDRRMF
may be utilized.
6.3. Likewise, DILG Memorandum Circular (MC) No. 2012-73 dated April 17, 2012,
lists the PPAs for which the LDRRMF may also be used.
6.4. However, our review of the LDRRMF Utilization for CY 2024 revealed that the
following items were improperly charged to the fund:
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