The Provincial Government Provincial Risk Reduction and Management

Plan/Program/Projects do not confirm with the provision on National Disaster Risk

Reduction and Management Council (NDRRMC) Department of Budget and Management
(DBM) and Department of the Interior and Local Government (DILG) Joint Memorandum
Circular No. 2013-1 dated March 25, 2013.

Section 3 of National Disaster Risk Reduction and Management Council (NDRRMC)

Department of Budget and Management (DBM) and Department of the Interior and Local
Government (DILG) Joint Memorandum Circular No. 2013-1 dated March 25, 2013 on the
Allocation and Utilization of the Local Risk Reduction and Management Fund (LDRRMF), states
that:

Section 3 Declaration of Policy. The recently approved National Disaster

Risk Reduction and Management Plan (NDRRMP) 2011-2028 shall become
the basis in the preparation of Local Disaster Risk Reduction and
Management Plans (LDRRMP) to be validated and accustomed to the local
needs for prevention and mitigation, preparedness, response, rehabilitation and
recovery.

Records in the Office of the Auditor revealed that no Report on Sources and Utilization of
the DRRMF was submitted to from January to December 2015. We were informed by the
Accountant that a quarterly report on DRRMF was prepared and submitted by her to the
Department of Interior and Local Government (DILG) but she has not prepared a certified Monthly
Report on Sources and Utilization of Disaster Risk Reduction and Management Fund (DRRMF)
for the Local Disaster Risk Reduction and Management Officer (LDRRMO), thus said report was
not submitted to the Office of the Auditor.

This report is needed to pose transparency and accountability on the use of the DRRMF.
The fund does not only cover the5% LDRRMF but also transfers, grants and donations from other
government and private individuals and organizations. It is important that the public and the donors
are informed on how the fund was utilized. Moreover, without the report, the Auditors cannot
conduct the audit due to lack of needed information.

We recommend that the Local Chief Executive strictly enforce the regular preparation of
the Report on the Sources and Utilization of DRRMF by the Provincial Accountant and the
submission of the said report to the Auditor by the LDRRMO through the LDC and the LDRRMC
on or before the 15thday after the end of each month as required in Section 5.1.5 of COA Circular
No. 2012-002 dated September 12, 2012.