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.”
5.2. The Local Disaster Risk Reduction and Management Council (LDRRMC) shall
monitor and evaluate the use and disbursement of the LDRRMF based on the Local
Disaster Risk Reduction and Management Fund Investment Plan (LDRRMFIP),
which shall be incorporated into the local development plans and annual work and
financial plan and included in the Annual Investment Plan.
5.3. On June 9, 2023, the Local Disaster Risk Reduction and Management Council
approved Resolution No. 2023-04, formulating the programs/projects/activities
(PPAs) of the LDRRMF for CY 2024, amounting to ₱8,980,761.10. However, we
noted that the unexpended LDRRMF from previous years was not included in the
approved resolution nor in the approved CY 2024 LDRRMFIP, which is contrary to
the above-mentioned regulations.
5.4. Our review of the monthly Fund Utilization Reports of the LDRRMF for the
Municipality showed that as of December 31, 2024, the available current and prior
years’ unexpended balances transferred to the STF total ₱12,036,280.85, as shown:
Quick Mitigation Total Per
Year Response Fund – Available LDRRMFIP Difference
Fund MOOE Appropriation CY 2024
Current Appropriation:
2024 2,694,228.33 3,314,127.50 6,008,355.83 6,008,355.83 0.00
Continuing Appropriations Transferred to the Trust Fund:
2023 0.00 465,422.34 465,422.34 0.00 465,422.34
2022 2,515,923.33 3,046,579.35 5,562,502.68 0.00 5,562,502.68
Sub-total 2,515,923.33 3,512,001.69 6,027,925.02 0.00 6,027,925.02
TOTAL 5,210,151.66 6,826,129.19 12,036,280.85 6,008,355.83 6,027,925.02
5.5. In comparison, the CY 2024 LDRRMFIP only showed the current appropriation of
₱6,008,355.83 as a source of funds for the Municipality’s disaster risk reduction and
prevention programs and activities, resulting in a significant difference of
₱6,027,925.02.
5.6. The LDRRM Officer explained that they inadvertently omitted the inclusion of the
PPAs chargeable to the STF while preparing the annual LDRRMFIP. Consequently,
these PPAs were not incorporated into the AIP.
5.7. 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.
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