5.8. 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.
5.9. We recommended and the LDRRMO and the LDRRMC agreed to:
5.9.1. 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
5.9.2. Establish an efficient review and monitoring system to ensure that the
LDRRMFIP complies with the requirements outlined in COA Circular
No. 2012-002.
6. The fuel purchased from the LDRRMF was used for purposes unrelated to disaster-
related activities, in violation of Section 5.0 of NDRRMC-DBM-DILG JMC No. 2013-
1 dated March 25, 2013, and DILG MC No. 2012-73 dated April 17, 2012. This misuse
undermines the intended purpose of the fuel purchase and reduces the funds available
for disaster risk management, relief, rehabilitation, and recovery programs.
6.1. National Disaster Risk Reduction and Management (NDRRMC), Department of
Budget and Management (DBM), and Department of the Interior and Local
Government (DILG) Joint Memorandum Circular (JMC) No. 2013-1 dated March
25, 2013, serves as guidelines in allocating and utilizing the LDRRMF. It provides
the necessary measures to avoid, lessen, or limit potential adverse impacts of hazards
and related disasters. Section 5.0 provides the projects and activities that can be
programmed to utilize the LDRRMF, which can either be for disaster prevention and
mitigation, preparedness, rescue and response, or rehabilitation and recovery.
6.2. Likewise, DILG MC No. 2012-73 dated April 17, 2012, provides the list of PPAs for
which LDRRMF may be utilized.
6.3. Our post-audit of the CY 2024 disbursement vouchers revealed that the Municipality
purchased fuel amounting to ₱1,498,752.50 charged to the LDRRMF under the
following references and particulars:
Check No. Date Payee Particulars Amount Date of Delivery
90669645 03/21/2024 Godspeed To purchase the 1,498,752.50 02/10/2024
Gas Station following: Diesel – 10,000 liters
Diesel – 23,950 Gasoline – 1,000 liters
liters at 03/18/2024
59.95/liter Diesel -13,950 liters
Gasoline – 1,000
liters at
62.95/liter
44
