9.6 The practice of conducting training and planning activities outside the official
station or territorial jurisdiction has resulted in inefficient use of limited
government financial resources. The Municipality could have reduced costs by
eliminating transportation expenses and opting for lower venue rates if the
activities were held within the Municipality or nearby towns.
9.7 We recommended and Management agreed to:
a) Ensure that all future training and planning activities take place within
the Municipality's official station or territorial jurisdiction, as stipulated
by DILG Memorandum Circular No. 2011-059, thereby reducing
unnecessary expenses and ensuring compliance with regulations.
b) Choose venues within the Municipality or nearby towns to reduce costs
associated with transportation and venue rental.
c) Implement improved scheduling and communication strategies to
ensure higher attendance rates for training and planning activities, such
as coordinating with participants well in advance to avoid conflicts with
their professional duties.
d) Conduct a cost-benefit analysis before approving any training or
planning activities outside the Municipality to facilitate informed
decisions that align with the Municipality's financial constraints and
priorities.
Expenses not related to DRRM Funds
10. Expenses totaling ₱74,081.00 for food and meals provided to responders at the Local
Disaster Risk Reduction and Management Office (LDRRMO) during their 24/7
operations were charged to the Local Disaster Risk Reduction and Management
Fund (LDRRMF), contrary to Item 5.0 of the NDRRMC, DBM, and DILG Joint
Memorandum Circular No. 2013-1 issued on March 25, 2013, thereby reducing the
funds allocated for disaster risk reduction and management activities.
10.1 Item 5.0 of NDRRMC-DBM-DILG JMC No. 2013-1 dated March 25, 2013,
provides that the LDRRMF can be utilized for projects, programs and/or activities
for disaster prevention and mitigation, preparedness, response, rehabilitation and
recovery. The LDRRMF can also be used to acquire equipment for disaster
response and rescue activities.
10.2 However, our post-audit of Disbursement Voucher (DV) No. 100-24-10-1357
revealed that the Municipality spent a total of ₱74,081.00 on food and meals for
the responders in the LDRRMO during their 24/7 operations. A review of the
sales invoice and delivery receipt indicated that the following food supplies were
received on April 4, 2024:
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