REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
REGIONAL OFFICE NO. VIII
LGAS C –Leyte II and Biliran Province
New Ormoc City Hall
Ormoc City, Leyte

Audit Team No. R8-03, Abuyog, Leyte

AOM No: 2023-05

Date: April 12, 2023

AUDIT OBSERVATION MEMORANDUM (AOM)

Hon. Michael Dragon T. Javier

Municipal Mayor
Javier, Leyte

Attention: Ms. Maria Eugenie C. Paran

LDRRM Officer

We have audited the LDRRM Fund of your Municipality as of December 31,

2022 and observed the following:

1. Three (3) out of seventeen (17) PPAs of the 70% Local Disaster Risk
Reduction and Management (DRRM) Mitigation Fund for CY 2022 totaling
₱1,300,100.00 remained unimplemented, contrary to Section 2 of Presidential
Decree (PD) No. 1445 and Section 12 of Republic Act (RA) No. 10121, thus,
the objective of the fund to support disaster risk reduction and management
activities of the Local Disaster Risk Reduction Management Council
(LDRRMC) was not fully attained, limiting the LGU’s capacity to prepare
and respond to disasters.

1.1. Section 2 of PD No. 1445 States:

Section 2. Declaration of Policy. It is the declared policy of the State that

all resources of the government shall be managed, expended or utilized in
accordance with law and regulations and safeguard against loss or wastage
through illegal or improper disposition, with a view to ensuring efficiency,
economy and effectiveness in the operations of government. The
responsibility to take care that such policy is faithfully adhered to rests
directly with the chief or head of the government agency concerned.

1.2. While Section 12 of RA No. 10121 provides that:

AOM No. 2023-005 – Unimplemented DRRM PPAs- Municipality of Javier,Leyte Page 1 of 5

 Section 12. Local Disaster Risk Reduction and Management Office
(LDRRMO) – (a) There shall be established an LDRRMO in every
province, city and municipality xxx which shall be responsible for setting
the direction, development, implementation and coordination of disaster
risk management programs within their territorial jurisdiction.

xxx

(c) The provincial, city and municipal DRRMOs or BDRRMCs shall

perform the following functions with impartiality given the emerging
challenges brought by disasters of our times:

xxx

(6) Formulate and implement a comprehensive and integrated

LDRRMP in accordance with the national, regional and
provincial framework, and policies on disaster risk reduction in
close coordination with the local development councils (LDCs);

1.3. In CY 2022, the Municipality of Javier appropriated five percent (5%) of the
estimated revenue from its regular sources for the Local DRRM Fund amounting
to ₱8,507,050.50, of which ₱2,552,115.15 was allocated for Quick Response
Fund (QRF) and ₱5,954,935.35 for Mitigation Fund.

1.4. On the other hand, the LDRRM Investment Plan which was approved by the
MDRRM Council on October 22, 2021, incorporated the specific disaster-related
Programs/Projects/Activities for implementation. Presented in Table 1 are the
Appropriation, Utilization and Balances of the Local DRRM Fund as of
December 31, 2022.

Table 1. Appropriation, Utilization and Balance of LDRRMF as of December 31, 2022

Item Programs/ Projects/Activities
No. (PPAs) Appropriations Utilization Balance
1 Posting/Installation of Digitized ₱ 167,835.35 ₱ 25,000.00 ₱ 42,835.35
Early warning
Information/Signboards for
Public Safety
2 Procurement of Personal 420,000.00 357,620.00 62,380.00
Protective Equipment (PPE),
disinfection materials and other
needed supplies for the
frontliners
3 Procurement of medicines for the 150,000.00 145,468.00 4,532.00
frontliners, probable suspect and
confirmed COVID 19
4 Purchase of Supplies and 800,000.00 663,805.80 136,194.20
Equipment for the operation and
maintenance of Evacuation
center

AOM No. 2023-005 – Unimplemented DRRM PPAs- Municipality of Javier,Leyte Page 2 of 5

 Item Programs/ Projects/Activities
No. (PPAs) Appropriations Utilization Balance
5 Purchase of Uniform/Safety & 373,500.00 373,272.00 228.00
Rescue Equipment for
MDRRMC member, MDRRMO
Personnel, Emergency response
Team and volunteers
6 Implement Disaster 426,500.00 348,738.80 77,761.20
related/Emergency
Programs/Projects and activities
7 Purchase of Appropriate facilities 200,000.00 197,590.00 2,410.00
and Equipment for the
MDRRMO and Operation Center
8 Purchase /Repair/maintenance of 100,000.00 26,200.00 73,800.00
Communication Equipment
9 Purchase of Oil and Lubricants, 100,000.00 47,720.00 52,280.00
Medical supplies for the
MDRRMO vehicle and Gen Set
10 Provision of Insurance to the 20,000.00 12,800.00 7,200.00
Emergency Response Team
Mitigation (70%)- MOOE 2,757,835.35 2,298,214.60 459,620.75
11 Construction of Drainage Canal 576,000.00 571,530.61 4,469.39
at LGU compound at Poblacion
Zone 1, Javier, Leyte
12 Posting/Installation of Digitized 111,100.00 0.00 111,100.00
Early warning
Information/Signboards for
Public Safety
13 Improvement of Javier 1,000,000.00 691,120.21 308,879.79
Evacuation Center at Brgy. Sta.
Cruz, Javier, Leyte
14 Procurement of unit Al Terrain 1,000,000.00 0.00 1,000,000.00
Vehicle
15 Purchase of Construction of 120,000.00 112,125.00 7,875.00
materials and also Construction
of elevated water tank for water
supply at Evacuation center
16 Purchase of Supplies and 200,000.00 124,000.00 76,000.00
Equipment for the operation and
maintenance of Evacuation
center
17 Purchase of Uniform/Safety & 190,000.00 0.00 190,000.00
Rescue Equipment for
MDRRMC member, MDRRMO
Personnel, Emergency response
Team and volunteers
Mitigation (70%)- CO 3,197,100.00 1,498,775.82 1,698,324.18
Total Mitigation (70%) 5,954,935.35 3,796,990.42 2,157,944.93
QRF (30%) 2,552,115.15 851,360.00 1,700,755.15
GRAND TOTAL ₱ 8,507,050.50 ₱ 4,648,350.42 ₱ 3,858,700.08

1.5. As can be seen in table 1, three out of the seventeen PPAs under the Disaster
Prevention and Mitigation Program were not implemented as of December 31,
2022 with a total allocation of ₱1,300,100.00 as follows:

AOM No. 2023-005 – Unimplemented DRRM PPAs- Municipality of Javier,Leyte Page 3 of 5

 Table 2. List of Unimplemented PPAs for MDRRMF for CY 2022.
PPAs Amount Remarks
2022 5% LDRRMF
Posting/Installation of Digitized
Early warning On the process of
Information/Signboards for Public bidding as of
Safety ₱ 110,100.00 December 2022.
Procurement of unit All-Terrain On the process of
Vehicle bidding as of
1,000,000.00 December 2022.
Purchase of Uniform/Safety &
Rescue Equipment for MDRRMC
member, MDRRMO Personnel,
Emergency response Team and No implementation as
volunteers 190,000.00 of December 2022.
GRAND TOTAL ₱1,300,100.00

1.6. The abovementioned unimplemented PPAs may be attributed to lack of careful

and organized planning with regard to execution and implementation of PPAs,
since review of the CY 2022 LDRRMF Investment Plan (LDRRMFIP) disclosed
an indeterminate schedule of implementation. The “Schedule of Implementation”
portion on the LDRRMFIP merely provided an encompassing schedule of
“January to March and January to December” without stating the specific period
of implementation of all PPAs under the Local DRRM Fund.

1.7. Also, the delayed or non-implementation of the planned LDRRM activities per
LDRRMFIP limits the capability of the Municipality to prepare, manage and
respond to disasters as well as its ability to assist the constituents in times of
calamity.

1.8. We recommend that the Municipal Mayor, as Chairman of the MDRRM

Council, and the MDRRM Officer:

a.) maximize the utilization of the LDRRMF in order to effectively

increase the level of preparedness of the municipality during natural
and/or man-made calamities;

b.) Provide justification for the non-implementation of the remaining

PPAs; and

c.) Provide specific timelines and implement the PPAs under the
LDRRMFIP within the said timelines.

AOM No. 2023-005 – Unimplemented DRRM PPAs- Municipality of Javier,Leyte Page 4 of 5

 May we have your comments of the foregoing audit observation within five (5)
calendar days from receipt hereof.

ARNE S. CABIGAS
State Auditor I
OIC-Audit Team Leader

SANTIAGO P. SENASE
State Auditor IV
OIC- Supervising Auditor

Receipt of AOM:
Office Name of Receiving Officer Signature Date Received

Municipal Mayor

LDRRM Officer

AOM No. 2023-005 – Unimplemented DRRM PPAs- Municipality of Javier,Leyte Page 5 of 5