LDRRMFIP
9. The Municipality's Local Disaster Risk Reduction and Management Council
(LDRRMC) and the LDRRM Officer (LDRRMO) did not include in the CY 2024
LDRRM Fund Investment Plan (LDRRMFIP) the list of projects and activities to be
funded from the unexpended LDRRMF from prior years amounting to
₱17,370,413.35, which is inconsistent with COA Circular No. 2012-002 dated
September 12, 2012, thereby risking delays in fund utilization during the year due to
the absence of prior appropriation and approval.
9.1. COA Circular No. 2012-002 dated September 12, 2012, provides the accounting
and reporting guidelines for the LDRRMF of Local Government Units (LGUs),
National DRRMF transferred to LGUs, funds received from other LGUs, and other
sources, starting with the unspent balance of the funds for DRRM for CY 2011 and
years thereafter. Sections 4.4, 5.1.2, and 5.1.15 thereof provide:
“4.4 The unexpended LDRRMF shall accrue to a special trust fund solely
for the purpose of supporting disaster risk reduction and
management activities of the LDRRMC within the next five years.
The LDRRMCs shall decide on the use of the unexpended
balance of the LDRRMF which shall be incorporated in the
LDRRMFIP.
5.1.2 A LDRRMFIP for the DRRM program shall be prepared annually. It
shall present the 30% allocation for QRF in lumpsum and the
allocation for disaster mitigation, prevention and preparedness with
details as to projects and activities to be funded. The LDRRMFIP
shall also include under a separate caption, the list of projects
and activities charged to the unexpended LDRRMF of previous
years.
5.1.15 The LDRRMFIP shall be reviewed and updated annually to
include the activities to be funded from the unexpended QRF
and DRRMF-MOOE of the previous years which were
transferred to the Special Trust Fund.” (Emphasis supplied.)
9.2. However, records showed that in CY 2024, the LDRRMC and the LDRRMO did
not review and update the LDRRMFIP annually. The programs, projects, and
activities (PPAs) to be funded from the unexpended Quick Response Fund (QRF)
and Disaster Risk Reduction Management (DRRM)-Maintenance and Other
Operating Expenses (MOOE) from previous years, which were transferred to the
Special Trust Fund, were not included in the LDRRMFIP.
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