13.1 COA Circular No. 2012-002 dated September 12, 2012, provides the accounting and
reporting guidelines for the LDRRMF of Local Government Units (LGUs), National
DRRMF transferred to LGUs, funds received from other LGUs, and other sources,
starting with the unspent balance of the funds for DRRM for CY 2011 and years
thereafter. Sections 4.4, 5.1.2, and 5.1.15 thereof provide:
“4.4 The unexpended LDRRMF shall accrue to a special trust fund solely
for the purpose of supporting disaster risk reduction and
management activities of the LDRRMC within the next five years.
The LDRRMCs shall decide on the use of the unexpended
balance of the LDRRMF which shall be incorporated in the
LDRRMFIP.
5.1.2 A LDRRMFIP for the DRRM program shall be prepared annually. It
shall present the 30% allocation for QRF in lumpsum and the
allocation for disaster mitigation, prevention and preparedness with
details as to projects and activities to be funded. The LDRRMFIP
shall also include under a separate caption, the list of projects
and activities charged to the unexpended LDRRMF of previous
years.
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.” (Emphasis supplied.)
13.2 Our review of the Municipality’s records indicated that in CY 2024, the LDRRMC
and the LDRRMO did not review and update the LDRRMFIP annually. The
programs, projects and activities (PPAs) to be funded from the unexpended Quick
Response Fund (QRF) and Disaster Risk Reduction Management (DRRM)-
Maintenance and Other Operating Expenses (MOOE) from previous years, which
were transferred to the Special Trust Fund, were not included in the LDRRMFIP.
13.3 The initial LDRRMFIP only included PPAs chargeable to the CY 2024 70%
Mitigation Fund, amounting to ₱5,628,673.65, which is intended for disaster
prevention and mitigation, preparedness, response, rehabilitation, and recovery
programs and activities. It also included the 30% QRF, or stand-by fund, totaling
₱2,412,288.70, for relief and recovery efforts.
13.4 There was a subsequent addendum to the LDRRMFIP totaling ₱5,780,422.82, which
included ₱4,216,064.85 sourced from the LDRRMF Continuing Appropriations
(Capital Outlay) from prior years and ₱1,564,357.97 sourced from the Unspent CY
2023 LDRRMF-MOOE, a portion of the Special Trust Fund (STF). However, PPAs
chargeable to the remaining unexpended LDRRMF from prior years, including the
implementation timeframe and specific expected outputs, were not reflected in the
Plan.
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