6.4. Our review of the monthly Fund Utilization Reports of the LDRRMF for the
Municipality showed that for CY 2024, the available current and prior years’
unexpended balances transferred to the STF total ₱21,332,999.53, as shown:
Quick Total Per
Mitigation
Year Response Available LDRRMFIP Difference
Fund – MOOE
Fund Appropriation CY 2024
Current Appropriation:
2024 ₱2,914,806.13 ₱ 3,201,214.32 ₱ 6,116,020.45 ₱6,116,020.45 ₱ 0.00
Continuing Appropriations Transferred to the STF:
₱ ₱ 1,714,098.40 ₱ 4,474,243.55 ₱ 0.00 ₱ 4,474,243.55
2023
2,760,145.15
2022 3,171,473.64 2,042,598.24 5,214,071.88 0.00 5,214,071.88
2021 1,050.36 1,159,063.50 1,160,113.86 0.00 1,160,113.86
2020 3,765.20 468,301.97 472,067.17 0.00 472,067.17
2019 2,183.66 294,298.96 296,482.62 0.00 296,482.62
Sub- ₱5,938,618.01 ₱ 5,678,361.07 ₱11,616,979.08 ₱ 0.00 ₱11,616,979.08
total
TOTAL ₱8,853,424.14 ₱12,479,575.39 ₱21,332,999.53 ₱6,116,020.45 ₱11,616,979.08
6.5. In comparison, the CY 2024 LDRRMFIP only showed the current appropriation of
₱6,116,020.45, excluding the capital outlay, as a source of funds for the
Municipality’s disaster risk reduction and prevention programs and activities,
resulting in a significant difference of ₱11,616,979.08.
6.6. The LDRRM Officer explained that they were unaware that the PPAs chargeable to
the STF should be included in the annual LDRRMFIP. Consequently, these PPAs
were not incorporated into the AIP.
6.7. It is emphasized that the unutilized prior years’ LDRRMF in the STF may only be
released and utilized upon the inclusion of its PPAs in the annually prepared
LDRRMFIP, which serves as the basis for the AIP preparation, to be approved by the
Sangguniang Bayan. This necessitates an annual review and update of the
LDRRMFIP to include PPAs to be funded from the current and unexpended balances
of the LDRRMF from previous years.
6.8. The non-inclusion of the unexpended LDRRMF balances in the LDRRMFIP and AIP
for CY 2024 may lead to inefficiencies in allocating and utilizing funds for disaster
risk reduction and management efforts. It could also result in missed opportunities
for disaster resilience and preparedness initiatives, considering that a substantial
amount of funds could have been made available to the Municipality had the
unexpended balances from previous years been considered.
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