Meta PixelAnnual Audit Report 2024 — Municipality of La Libertad — Page 70

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Page 70
6.4.1. Purchases of medicines and animal bite vaccines for the Rural Health Unit
       (RHU) and infirmary totaling ₱1,008,690.75 and ₱3,985,527.50 were charged
       to the 30% QRF and 70% MF-MOOE, respectively

       6.4.1.1. On April 26, 2024, the Sangguniang Panlalawigan of Negros
                Oriental issued Resolution No. 537 series of 2024, placing the entire
                province under a State of Calamity due to the ill effects of the El
                Niño Phenomenon including the following:

                6.4.1.1.1. Substantial damage to the agriculture sector due to
                           extreme heat and a decrease in water supply, resulting in
                           reduced crop production and animal population; and
                6.4.1.1.2. Damage to the environment from wildfires, agricultural
                           fires, and grassfires.

       6.4.1.2. On May 9, 2024, the Office of the Sangguniang Bayan (SB) issued
                SB Resolution No. 2024-131 declaring the Municipality of La
                Libertad and its component barangays under a State of Calamity due
                to the damage caused by the El Niño Phenomenon to crops (rice,
                corn, high-value crops), livestock, and fisheries that affect the entire
                municipality.

       6.4.1.3. Following the declaration, the Municipality purchased medicines
                and animal bite vaccines totaling ₱1,008,690.75 and ₱3,985,527.50
                out of the 30% QRF and 70% MF-MOOE, respectively, as follows:

                  Particulars     30% QRF         70% MF-MOOE              Total
                  Medicines      ₱ 146,595.75     ₱    970,704.50      ₱ 1,117,300.25
                  Animal Bite
                  Vaccines           862,095.00         3,014,823.00     3,876,918.00
                  Total          ₱ 1,008,690.75    ₱    3,985,527.50   ₱ 4,994,218.25

       6.4.1.4. However, our verification showed that the medicines and vaccines
                were intended for the infirmary and the RHU’s regular operations
                and animal bite patients.

       6.4.1.5. In a phone inquiry, the Municipal Budget Officer confirmed that the
                procurement of anti-rabies vaccines was charged to the LDRRMF
                in response to the increased incidence of animal bites, which may
                be attributed to the extreme heat conditions.

       6.4.1.6. The LDRRMO further stated that the vaccines and medicines were
                intended for the RHU and infirmary, serving residents of the
                Municipality and nearby LGUs.


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