13.5 The total LDRRMF for the year is summarized below:
Year Amount
Initial Budget:
70% Mitigation Fund ₱ 5,628,673.65
30% QRF 2,412,288.70
Sub-total ₱ 8,040,962.35
Additional Appropriations:
LDRRMF Continuing Appropriations ₱ 4,216,064.85
Unspent CY 2023 LDRRMF-MOOE (STF) 1,564,357.97
Sub-total ₱ 5,780,422.82
Total ₱ 13,821,385.17
13.6 As of December 31, 2024, the total amount of unexpended LDRRMF from previous
years’ appropriations booked as STF is as follows:
Year Amount
CY 2023 ₱ 3,838,501.95
CY 2022 4,683,591.89
CY 2021 1,499,565.92
CY 2020 1,805,845.89
CY 2019 1,880,412.09
Sub-total ₱ 13,707,917.74
Appropriated in CY 2025 1,564,357.97
Balance ₱ 12,143,559.77
13.7 As shown above, only ₱1,564,357.97 or 11.41% of the STF was considered for the
current year. It is emphasized that the unutilized balances of the prior years'
LDRRMF in the STF may only be released and used upon the inclusion of their
corresponding PPAs in the annually prepared LDRRMFIP. The LDRRMFIP serves
as the basis for the preparation of the Annual Investment Plan (AIP), which must be
approved by the local Sanggunian. This indicates the need for conducting an annual
review and update of the LDRRMFIP to include PPAs to be funded from the
unexpended LDRRMF of previous years.
13.8 We are concerned that if the LDRRMC and LDRRMO continue the practice of not
reviewing and updating the LDRRMFIP annually, it may cause delays in the
utilization of unexpended LDRRMF from previous years, particularly when urgent
needs arise during the year, as these funds were not duly appropriated and approved
at the beginning of the year. This deficiency defeats the purpose of the LDRRMF,
which is to ensure the availability of funds for the timely and effective
implementation of LDRRM-related PPAs.
63
