6.4.1.7. It should be noted that the State of Calamity was declared to
facilitate the prompt delivery of assistance and mitigate the adverse
effects of the El Niño Phenomenon on the constituents’ welfare,
livelihood, and economy, particularly the damage to crops (rice,
corn, high-value crops), livestock, and fisheries.
6.4.1.8. Hence, the cost of medicines and vaccines for the RHU and
infirmary’s regular operation should not have been charged to the
LDRRMF because these are unrelated to the State of Calamity
declaration. Since the medicines and animal bite vaccines were
procured for the infirmary and RHU’s daily operations, these should
have been charged to the General Fund.
6.4.2. Monthly honoraria for volunteer rescue responders totaling ₱910,798.21 were
charged to 70% MF-MOOE
6.4.2.1. In CY 2024, honoraria totaling ₱910,798.21 were paid to volunteer
rescue responders for their regular rescue operations and service
during the Municipality’s Pandanyag Festival, out of the LDRRMF,
as detailed below:
Month Amount
January ₱ 64,251.74
February 91,438.79
March 52,070.83
April 63,281.04
May 63,770.66
June 58,841.47
July 82,091.32
August 80,645.98
September 86,082.47
October 143,292.14
November 0.00
December 2,438.02
Sub-total ₱ 788,204.46
Pandanyag
Festival 122,593.75
Total ₱ 910,798.21
6.4.2.2. On a test basis, our review of the documents supporting the
disbursement vouchers (DVs) showed that payments were granted
to volunteer rescue responders for performing their regular duties as
standby responders, taking part in clearing operations, and assisting
in training activities conducted by the LDRRMO for the barangays
within its jurisdiction.
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