The municipality used its disaster fund but did not always follow the rules: reports were late, documents were missing, and supplies were not recorded as inventory. Management has not fixed all of these issues.

Why It Matters

Recommended Actions

• Require the MA to submit on a monthly basis the report on the sources and utilization of LDRRMF based on the required format prescribed by COA C ircular No. 2012 -002 dated September 12, 2012;

Original Audit Finding Excerpt

"The Municipality utilized ₱18,789,426.49 or 62.30% out of its LDRRMF of ₱30,159,175.06 for disaster risk reduction and management activities in compliance with RA No. 10121. However, infractions were noted such as (a) delay in the submission of the Report on the Sources and Utilization of LDRRMF; (b) deficient supporting documents and the lack thereof; and (c) outright recognition of supplies as expense instead of inventory contrary to COA Circular No. 2012-002 dated September 12, 2012, the 2016 RIRR of RA No. 9184, and Section 114 of the Manual on the NGAS for LGUs, Volume I."

Source Document