Meta PixelAnnual Audit Report 2024 — Municipality of La Libertad — Page 72

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Page 72
          6.4.2.3. In a phone interview, the Municipal Budget Officer mentioned that
                   during events such as the Pandanyag Festival, the volunteer rescue
                   responders are tasked with managing traffic and serving as standby
                   rescue personnel.

          6.4.2.4. In a phone inquiry with the Municipal Accountant and Municipal
                   Budget Officer, they explained that the Municipality opted to
                   provide honoraria to the volunteers to encourage and sustain
                   volunteer participation.

          6.4.2.5. However, honoraria for rescue volunteers are not among the disaster
                   prevention and mitigation, preparedness, response, rehabilitation,
                   and recovery PPAs authorized under Section 5.0 of NDRRMC-
                   DBM-DILG JMC No. 2013-1 and Sections A and B of DILG MC
                   No. 2012-73.

          6.4.2.6. It is emphasized that appropriations for the LDRRMF should only
                   be utilized for specific disaster risk management activities, support
                   to other LGUs affected by disasters/calamities, and quick response
                   or standby funds for relief and recovery purposes. Section 4.3 of
                   NDRRMC, DILG, DBM, and Civil Service Commission (CSC)
                   JMC No. 2014-1 dated April 4, 2014, provides that “the budgetary
                   requirements for personal services, maintenance and other operating
                   expenditures, and capital outlay of the LDRRMO shall be sourced
                   from the General Fund of the LGU, subject to Section 76 of RA
                   7160.”

6.5. We recommended and Management agreed to:

    6.5.1. Desist from charging the cost of medicines and animal bite vaccines for
           the RHU and infirmary and honoraria for volunteer rescue responders
           to the LDRRMF;

    6.5.2. Reimburse the LDRRMF from the General Fund for the cost of
           honoraria for volunteer rescue responders and medicines and animal bite
           vaccines charged against the Quick-Response Fund; and

    6.5.3. Adhere strictly to the provisions of DILG Memorandum Circular No.
           2012-73 dated April 17, 2012, and NDRRMC-DBM-DILG JMC No.
           2013-1 dated March 25, 2013, on the utilization of the LDRRMF.




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