Description Unit Qty. Unit Cost Amount
Bottled Water Bottle 422 20.00 ₱ 8,440.00
Assorted Biscuits Pack 100 140.00 14,000.00
Rice (25 kilos) Sack 4 1,254.00 5,016.00
Cup Noodles Piece 250 36.00 9,000.00
Egg Tray 50 280.00 14,000.00
Plastic Cups Set 27 50.00 1,350.00
Plastic Spoon and Pork Set 27 75 2,025.00
Coffee 3 in 1 Pack 50 230.00 11,500.00
Canned Sardines Piece 50 59.00 2,950.00
Canned Tuna Piece 50 58.00 2,900.00
Canned Beef Piece 50 58.00 2,900.00
Total ₱ 74,081.00
10.3 However, further examination of the supporting documents revealed that the
Municipality was not in a State of Calamity during this period. Our interview with
the Local Disaster Risk Reduction and Management Officer indicated that the
food supplies were consumed by the responders during their 24/7 operations. He
explained that the LDRRMO provided food and meals since some responders
work for 24 hours straight. Nonetheless, he added that the LDRRMO no longer
charged the 2025 LDRRMF for food and meals for their responders during their
24/7 operations.
10.4 Management is reminded that the law treats the LDRRMF as a specific fund
intended solely for designated purposes. Charging food and meals for responders
during their daily operations to the LDRRMF reduces the funds available for
disaster risk reduction and management purposes, thereby defeating the main
purpose for which the fund was created.
10.5 We recommended and the LDRRMO agreed to utilize the LDRRMF in
accordance with NDRRMC, DBM, and DILG Joint Memorandum Circular
No. 2013-01 dated March 25, 2013, to strengthen the capacity of the LGU to
avoid or mitigate the adverse effects of disasters or calamities.
Non-compliance with Item 6.1 of DepED, DBM and DILG Joint Circular No. 1, Series of 2017
on monitoring, transparency, and accountability in the allocation and utilization of the SEF
11. The Municipality did not comply with Item 6.1 of DepED, DBM and DILG Joint
Circular No. 1, Series of 2017, due to the various deficiencies noted, hindering
effective monitoring, transparency and accountability in the allocation and
utilization of the Special Education Fund (SEF).
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