2. The four municipal vehicles labeled “Ambulance” were not licensed by the
Department of Health (DOH) to operate as ambulances; instead, they functioned as
patient transport vehicles. Consequently, they were improperly marked, thereby
endangering the safety of both patients and personnel on board.
We recommended that the OIC - Municipal Health Officer comply with the requirements
under DOH AO No. 2018-001 dated January 28, 2018, to obtain the DOH-LTO for the
four vehicles.
3. The unexpended balances of the LDRRMF from prior years amounting to
₱6,027,925.02 which were transferred to the Special Trust Fund (STF) were not
considered and integrated into the LDRRMFIP for CY 2024 and may result in
inefficiencies in allocating and utilizing funds for disaster risk reduction and
management efforts, as well as missed opportunities for disaster resilience and
preparedness initiatives.
We recommended that the LDRRMO and the LDRRMC:
a. Include PPAs that are chargeable against the prior years’ unexpended LDRRMF in the
annual LDRRMFIP of the current year, in accordance with the format prescribed under
Annex A of COA Circular No. 2012-002; and
b. Establish an efficient review and monitoring system to ensure that the LDRRMFIP
complies with the requirements outlined in COA Circular No. 2012-002.
4. The fuel purchased from the LDRRMF was used for purposes unrelated to disaster-
related activities. This misuse undermines the intended purpose of the fuel purchase
and reduces the funds available for disaster risk management, relief, rehabilitation,
and recovery programs.
We recommended that the LDRRMO-Designate:
a. Adhere strictly to the provisions of DILG Memorandum Circular No. 2012-73 dated
April 17, 2012, and NDRRMC-DBM-DILG Joint Memorandum Circular No. 2013-1
dated March 25, 2013, on the utilization of the LDRRMF;
b. Reimburse the LDRRMF from the General Fund for the cost of fuel used by non-
LDRRM vehicles; and
c. Ensure that the LDRRM motor vehicles and heavy equipment are exclusively used for
disaster/calamity response and rescue/relief operations in conformity with DILG MC
No. 2021-004 dated January 18, 2021. Otherwise, refund or replenish the LDRRMF
for the cost of the subject motor vehicles and heavy equipment, the appropriations for
which shall be taken from the General Fund.
iv
