6.5. We recommended that LDRRMO-Designate:
6.5.1. 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;
6.5.2. Reimburse the LDRRMF from the General Fund for the cost of fuel used
by non-LDRRM vehicles; and
6.5.3. 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.
6.6. During the exit conference, Management informed the Audit Team that they had
already convened and agreed to allocate an amount from the General Fund to
reimburse the cost of fuel used by non-LDRRM vehicles, as well as LDRRM vehicles
utilized for non-disaster-related activities.
C. OTHER MANDATORY AREAS
Compliance with Mandatory Deductions and Tax Laws
7.1 The Municipality of Vallehermoso complied with tax laws by withholding taxes from
salaries, wages, and other services, and Value-Added Tax from purchases of goods and
services, which were remitted to the Bureau of Internal Revenue regularly within the
regulatory period. The outstanding balance amounting to ₱4,874.85 as of December 31,
2024, was remitted in January 2024, detailed as follows:
Due to BIR Amount Date of
Balance Remitted to BIR Remittance
₱ 920,614.93 ₱ 915,740.08 January 8, 2025
*Excess deduction of withholding taxes
amounting to ₱4,874.85;
Employees were refunded on January 22, 2025
7.2 As of December 31, 2024, the accounts Due to GSIS, Due to Pag-IBIG, and Due to
PhilHealth had balances of ₱166,896.81, ₱4,200.00, and ₱119,038.90.00, respectively, and
were remitted to the respective agencies, as follows:
Balance as of Amount
Account Date of Remittance
December 31, 2024 Remitted
Due to GSIS ₱ 166,896.81 ₱ 37,139.533 January 17, 2025
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