9.3. The LDRRMFIP only included PPAs chargeable to the CY 2024 70% Mitigation
Fund amounting to ₱9,498,161.51, intended for disaster prevention and mitigation,
preparedness, response, rehabilitation, and recovery program and activities. It also
included the 30% Quick Response Fund, or stand-by fund, amounting to
₱4,070,640.64, for relief and recovery efforts.
9.4. However, PPAs chargeable to the unexpended LDRRMF from prior years,
including the implementation timeframe and specific expected outputs, were not
reflected in the Plan.
9.5. As of December 31, 2024, the total unexpended LDRRMF from previous years’
appropriations, recorded under the Special Trust Fund (STF), amounted to
₱17,370,413.35, as follows:
Year Amount
CY 2023 ₱ 3,832,675.22
CY 2022 4,372,732.75
CY 2021 7,774,322.53
CY 2020 681,606.40
CY 2019 709,076.45
Total ₱ 17,370,413.35
9.6. It is emphasized that the unutilized balances of the prior years' LDRRMF in the
STF may only be released and used upon the inclusion of their corresponding PPAs
in the annually prepared LDRRMFIP. The LDRRMFIP serves as the basis for the
preparation of the Annual Investment Plan (AIP), which must be approved by the
local Sanggunian. This indicates the need for conducting an annual review and
update of the LDRRMFIP to include PPAs to be funded from the unexpended
LDRRMF of previous years.
9.7. We are concerned that if the LDRRMC and LDRRMO continue the practice of not
reviewing and updating the LDRRMFIP annually, it may cause delays in the
utilization of unexpended LDRRMF from previous years, particularly when urgent
needs arise during the year, as these funds were not duly appropriated and approved
at the beginning of the year. This deficiency defeats the purpose of the LDRRMF,
which is to ensure the availability of funds for the timely and effective
implementation of LDRRM related PPAs.
9.8. We recommended and the LDRRMC and LDRRMO agreed to review and
update the LDRRMFIP annually to include projects and activities chargeable
to prior years’ unexpended LDRRMF in accordance with COA Circular No.
2012-002 dated September 12, 2012, to ensure the availability of funds for the
timely implementation of LDRRM programs, projects, and activities.
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