Professional Documents
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CRITERIA
ALLOCATION FOR THE
LDRRMF
RA
No. 10121
Section 21 provides that not less than five
percent (5%) of the estimated revenue from
regular sources shall be set aside as the
LDRRMF
to
support
disaster
risk
management activities such as, but not
limited
to,
pre-disaster
preparedness
programs including training, purchasing lifesaving rescue equipment, supplies and
medicines, for post-disaster activities, and
for the payment of premiums on calamity
insurance.
CRITERIA
The 5% LDRRMF shall cover the following:
Thirty percent (30%) lump-sum
allocation for Quick Response Fund (QRF)
Seventy percent (70%) allocation for
disaster
prevention
and
mitigation,
preparedness, response, rehabilitation
and recovery.
CRITERIA
NDRRMC/DBM/DILG Joint Memo.
Circular No. 2013-01
Section 5.0 Utilization of the 70% 0f 5% LDRRMF
Rehabilitation
and
5.4
Disaster
Rehabilitation
and
Recovery
Rehabilitation are measures that ensure
the ability of affected communities and/or
areas to restore their normal level of
functioning by rebuilding/ rehabilitating
damaged infrastructures.
Post Disaster Recovery the restoration
and improvement where appropriate, of
facilities, livelihood and living conditions of
disaster-affected
communities,
including
efforts to reduce disaster risk factors, in
accordance with the principle of build back
better.
AUDIT
RISK
AUDIT OF THE LDRRMF
A. Computation of LDRRMF
B. Utilization of LDRRMF
There is a risk that the
allocation for DRRMF was not in
accordance with Republic Act
No. 10121.
OBJECTIVE
S
A. Computation of LDRRMF
PROCEDUR
ES
PROCEDUR
ES
4. Secure a copy of the LDRRM Plan for CY
2013.
5. Prepare Working Paper and note
differences,
if any.
6. Prepare Audit Observation Memorandum
(AOM).
7. Issue AOM.
AUDIT
AUDIT OF THE LDRRMF
RISKS
B. Utilization of LDRRMF
1. There is a risk that the LDRRMF was not recorded to
its proper account classification in the books of the
agency.
2. There is a risk that expenses charged against the
LDRRMF were not in accordance with the duly
approved LDRRM Plan and Joint Memo Circular No.
2013-1 dated March 25, 2013.
3. There is a risk that the activities incorporated in the
LDRRM Plan were not proper charges to LDRRM
Plan and Joint Memo Circular No. 2013-1 dated
March 25, 2013.
OBJECTIVE
S
B. Utilization of LDRRMF
PROCEDUR
ES
B. Utilization of LDRRMF
PROCEDUR
ES
B. Utilization of LDRRMF
5.
6.
7.
8.
AUDIT
RISK
B.
OBEJECTIV
ES
Utilization of the LDRRMF
To determine whether the 30%
Quick Response Fund (QRF)
was utilized for relief and
recovery programs of the
LGUs stricken by disasters,
calamities,
epidemics
or
complex emergencies.
PROCEDUR
ES
PROCEDUR
ES
5. Evaluate/ Verify nature of expenses charged
against the 30% QRF.
6. Prepare Working Paper and note any deviation/
difference, if any.
7. Prepare and issue Audit Observation
Memorandum (AOM).
OBJECTIVE
To
determine
whether
procurement of supplies and
equipment chargeable against the
LDRRMF was in accordance with
the Government Procurement Act
of the R.A. 9184.
AUDIT
RISK
1. Gather
all
procurement.
PROCEDUR
ES
disbursement
pertaining
to
and
Audit
note
any
Observation
TENTATIVE A
OM
TENTATIVE
AOM
Programs/Activities
incorporated in the Work and
Financial Plan amounting to
P1,034,527.00 to be funded
from the 70% DRRM fund were
not in line with the programs
of activities stated under Sec.
5.1
&
5.2
of
the
NDRRMC/DBM/DILG
Memorandum
Circular
No.
TENTATIVE
AOM
Sections 5.1 & 5.2 of NDRRMC/DBM
and
DILG Joint Memorandum Circular No.
2013-1 dated March 25, 2013, requires
that:
5.1
Disaster
Prevention
and
Mitigation
Disaster Prevention refers to outright
avoidance of adverse impacts of hazards
and related disasters. It expresses the
concept and intention to completely
avoid potential adverse impacts through
action taken in advance such as
TENTATIVE
flood risks, land-use regulations
AOM that do
TENTATIVE
AOM
5.2
Disaster Preparednessthe
knowledge and capacities developed by
governments, professional response and
recovery organizations, communities and
individuals to effectively anticipate, respond
to, and recover from the impacts of likely,
imminent or current or current hazard events
or conditions. Preparedness action is carried
out within the context of disaster risk
reduction and management and aims to build
the capacities needed to efficiently manage
all types of emergencies and achieve orderly
transitions from response to sustained
recovery.
TENTATIVE
AOM
Review of the LGUs Annual
Budget for
CY 2013 revealed that a total of
P6,897,112.00 or 5% of the total
estimated income has been set aside
as LDRRM Fund to defray expenses for
relief
and
rehabilitation
services
affected by disasters brought about by
natural
calamities.
Of
the
P6,897,112.00, P 1,765,000.00 was
allotted
for
preparedness
and
P2,309,527.00 for Prevention and
Mitigation.
TENTATIVE
AOM
TENTATIVE
Analysis of the CY 2013 Work andAOM
Financial Plan of
TENTATIVE
AOM
3. Appropriation for Legislative Measures
amounting to P200,000.00 has nothing to do
with the Prevention and Mitigation of the
incurrence of Floods and Heavy rains.
4. Food for work with a total amount of
P564,527.00 could not prevent nor mitigate
floods, strong winds/ heavy rains. Instead,
these are immediate assistances to victims
of disasters, which are proper charges to the
Quick Relief Fund (QRF).
TENTATIVE
Medicines andAOM
establishment
5. Purchase of
of Disaster Operation Center in the amount
of P110,000.00 is a direct response during or
immediately after a disaster in order to
reduce negative health impact and to meet
the basic subsistence needs of the affected
constituents.
6. Purchase of vegetable seeds in the
amount of P100,000.00 is an alternative
livelihood relief or assistance to victim of El
Nino hence the purchase of which could not
prevent and mitigate the incurrence of El
Nino in the locality.
TENTATIVE
AOM
that there
were also
We noted, further,
activities incorporated in the Work and Financial
Plan that could prevent and mitigate incurrence
of flash floods, however these were not given
any appropriation. These were as follows;
TENTATIVE
AOM
the
disbursement
Post-audit
of
vouchers
covering
transactions
charged to LDRRMF from January to
September 30, 2013 revealed that a
total of P1,578,973.75 was released to
various victims of calamities. These
were not supported by a Resolution of
the Local Sanggunian declaring the
LGU to be under a state of calamity or
a Presidential declaration of state of a
calamity upon recommendation of the
NDRRMC.
These transactions
follows:
TENTATIVE
AOM
are summarized
as
TENTATIVE
AOM
In a nutshell, allocation of
funding for the project and
activities identified by the MDRRM
Council was not properly planned
and
prioritized,
thus
future
disasters
brought
about
by
calamities could not be mitigated
if not prevented.
TENTATIVE
AOM
We recommend the following remedial
measures:
TENTATIVE
AOM
TENTATIVE
AOM
Circular
No. 2012-02
TENTATIVE
AOM
mitigation
projects
Code
9
Functional
Classificati
on
Program
DRRM
Projects
94
TENTATIVE
AOM
Review of the Municipalitys Annual
and Supplemental Budgets for the
year 2012 revealed that the LGU had
appropriated
the
amount
of
P6,293,074.21 as Local Disaster Risk
Reduction
Management
Fund
(LDRRMF) to support the disaster
risk management activities of the
LGU.
TENTATIVE
AOM
The LDRRMF was sourced
from not
less than five percent (5%) of the
estimated revenues from regular
sources, arrived at as follows:
Sources
Amount
Annual Budget Total Estimated
Income
P122,129,355.65
Supplemental Budget No. 2
increase in IRA
2,242,235.00
Supplemental Budget No. 3 Excess
TENTATIVE
AOM
Thirty percent (30%) of P1,887,922.27
was appropriated for Quick Response
Fund (QRF) or stand-by fund for relief
and recovery projects and activities.
Whereas, the amount of P4,405,151.95
representing 70% shall be allocated for
disaster mitigation, prevention and
preparedness with details as to
projects and activities to be funded.
TENTATIVE
AOM accounts
the LDRRMF
Further verification of
disclosed the following deficiencies:
TENTATIVE
AOM
was not able
to submit
TENTATIVE
AOM
transaction of the LGU
RECOMMENDATIONS:
TENTATIVE
AOM
Th
e
En