consolidated report on the audit of the disaster ... - commission …€¦ · disaster risk...

Republic of the Philippines COMMISSION ON AUDIT

Commonwealth Ave., Quezon City

CONSOLIDATED REPORT

on the Audit of the

DISASTER RISK REDUCTION

MANAGEMENT (DRRM) FUND

For the Year Ended December 31, 2014

1

NATIONAL GOVERNMENT SECTOR

Cluster 4–Defense and Security

Commonwealth Avenue, Quezon City

February 1, 2016

Secretary Voltaire T. Gazmin

Chairman

National Disaster Risk Reduction Management Council

Camp Aguinaldo, EDSA, Quezon City

Consolidated Report on the audit of the

Disaster Risk Reduction Management (DRRM) Fund

For the year ended December 31, 2014

1. Pursuant to Section VII, 9 of COA Memorandum 2014-009 dated August 28, 2014,

we have prepared this Report consolidating the issues and observations on the audit

of DRRM Funds of various government agencies (national and local) for the year

2014. This report is being made in the absence of a single/consolidated report on

financial data on disaster management, particularly on the receipt and utilization

thereof. This will serve as valuable reference in the programming of DRRM Funds

by the Council Members and various government agencies as this will enable them

to see the overall picture of the management of DRRM Funds.

2. This consolidated report highlights the financial and operational data on DRRM

which were included in the Annual Audit Reports on the following agencies:

a) Bureau of Fire Protection

b) Department of Agriculture

c) Department of Education

d) Department of Health

e) Department of the Interior and

Local Government

f) Department of National Defense

g) Department of Public Works and

Highways

h) Department of Social Welfare

and Development

i) Department of Trade and

Industry

j) Local Government Units

k) Office of Civil Defense

l) Philippine Air Force

m) Philippine Army

n) Philippine Institute of

Volcanology and Seismology

o) Philippine Navy

2

3. The significant Audit observations and recommendations were likewise incorporated

in the Annual Audit Report (AAR) on the concerned government agencies for CY

2014.

4. For the Local Government Sector, the only data made available were the

observations and recommendations. The financial and operational data for the local

government units are not available.

Financial and Operational Highlights

5. Financial Highlights

Sources of Funds for the National Government Agencies (NGAs)

General Appropriations Act

a. NDRRMF

The National Disaster Risk Reduction and Management Fund (NDRRMF) is

appropriated under the annual General Appropriations Act (GAA) which shall

be used for disaster risk and reduction or mitigation, prevention and

preparedness activities such as but not limited to training of personnel,

procurement of equipment, and capital expenditures. It can also be utilized for

relief, recovery, reconstruction and other works or services in connection with

natural or human-induced calamities which may occur during the budget year

or those that occurred in the past two years from the budget year.

b. Quick Response Fund (QRF)

The QRF is the thirty percent of the NDRRMF allocated to the agencies

identified by the National Disaster Risk Reduction and Management Council

(NDRRMC) as stand-by-fund for relief and recovery programs in order that

situation and living conditions of people in communities or areas stricken by

disasters, calamities, epidemics, or complex emergencies, may be normalized

as quickly as possible for affected communities in the shortest possible time.

c. Allocation from agency regular budget

All departments, bureaus, offices and agencies of the government are

authorized to use a portion of their appropriations to implement projects

designed to address DRRM activities in accordance with the guidelines to be

issued by the NDRRMC in coordination with the Department of Budget and

Management (DBM) pursuant to Section 22.e of RA No. 10121.

3

Cash Donations from Local and Foreign Sources

Cash donations are assistance or contribution from local or foreign donor

entity/individual to the National Government for DRRM projects/program

Sources of funds for the LGUs

General Fund Current Year Appropriation

Not less than five percent of the estimated revenue from regular sources shall be

set aside to support disaster risk management activities such as, but not limited to,

pre-disaster preparedness programs, including training, purchasing life-saving

rescue equipment, supplies and medicines, for post-disaster activites, and for the

payment of premiums on calamity insurance.

Thirty percent of the amount appropriated shall be allocated to the QRF or stand-

by fund for relief and recovery projects and activities.

Funds transferred from the NDRRM Fund

These are funds received from the National Government for DRRM activities

upon approval of the President.

Funds received from other LGUs and other sources

These are cash donations received from other LGUs, local and foreign sources.

6. Operational Highlights

The total allotments/NCAs and donations received for CY 2014 by various NGAs for

DRRM including balances from PY are summarized below with details shown in

Annex A.

National Government Agency

Allotments Donations

Beginning Balance P 5,388,191,860.68 P 343,886,173.04

Received During the year 18,803,182,454.49 248,916,006.42

Total 24,191,374,315.17 592,802,179.46

Less: DRRM Funds utilized 12,699,026,626.42 92,387,018.00

Ending Balance P11,492,347,688.75 P 500,415,161.46

4

7. MAJOR ACCOMPLISHMENTS

The major accomplishments of the various agencies for CY 2014 in connection with

DRRM are summarized below with details shown in Annex B:

IMPLEMENTING

AGENCIES ACCOMPLISHMENT

GOAL: DRRM and CCA mainstreamed and integrated in national, sectoral and local

development policies, plans and budget.

Housing and Land Use

Regulatory Board

(HLURB)

Included Climate Change Vulnerability Assessment and Disaster

Risk Assessment in Vol. 2 of the 2013-2014 CLUP Guidebook

Produced the Supplemental Guidelines on Mainstreaming

Climate and Disaster Risks in the CLUP

Included OCD, DOST, CCC, PAGASA, and PHIVOLCS as

suggested members of PLUC under Vol. 1 of the 2013-2014

CLUP Guidebooks

GOAL: DRRM and CCA sensitive environmental management

HLURB Mainstreamed CCA-DRR and enhanced the CLUP process in

the 2013-2014 CLUP Guidebook

GOAL: Increased disaster resilience of Infrastructure Systems

Department of Education

(DepEd)

Implemented disaster-resilient school building designs with

necessary budget adjustments

Upgrade of the Building Code with the inclusion of Green

Building under process.

Assessed damages for 61 State Colleges and Universities at the

end of 2013

Department of Public

Works and Highways

(DPWH)

Implemented Structural Resiliency Program in new construction

and in the reconstruction of calamity damaged.

Recovered road right of way of critical national roads and bridges

and upgraded design to ensure flood-free at all times

Identified public facilities as safe Shelter Centers in disaster

prone municipalities for resilient design and redundancy, also be

used as emergency command center and evacuation facility

Completed design of one storey resilient school building as well

as two storey multi-purpose building

Upgraded engineering design standards for flood control,

drainage and slope protection works

Upgraded National Code to include DRRM and CCA

HLURB Mainstreamed CCA-DRR in the new Integrated Model Zoning

Ordinance (MZO) for cities and municipalities

GOAL: Community based and scientific DRRM and CCA assessment, mapping, analysis

and monitoring

DEPED & DPWH

Approved DepEd order on the annual conduct of student-led risk

assessment in schools

Conducted vulnerability assessment prior to construction of

infrastructures.

DPWH Used Geo-hazard maps as one tool for planning for climate

resilient infrastructure

5

IMPLEMENTING


Conducted training for all 16 Regional Offices for CCA and

DRRM at the end of 2014

Philippine Atmospheric

Geophysical

Astronomical Services

Administration

(PAGASA)

Provided the LGUs with the hazard/Risk Map and completed the

conduct of IECs to 17 municipalities/cities.

Developed severe wind risk calculator which can be used by

LGUs to estimate potential damage to buildings due to severe

winds in GMMA

GOAL: End-to-end monitoring forecasting and early warning systems are established and/or

improved

PAGASA, DILG, LGUs,

OCD Provided weather hazard monitoring and timely, accurate and

reliable weather forecasts, advisories and warnings

Conducted public education and awareness to enhance the

capability of various stakeholders to respond to hydro-

meteorological disasters

Used a variety of available media (radio, tv, internet and social

media (SMS, facebook and twitter) in a variety of format (textual,

graphics, color-coded and audio) to disseminate information.

Organized Training Workshop, IEC and Flood Drill and

conducted actual flood drills for stakeholders to appropriately

respond to disaster.

PAGASA calibrated instruments for CBFEWS for compliance

with the World Meteorological Organization (WMO) standards.

PAGASA designed the network density of the monitoring

stations as prescribed by WMO when it comes to exposure of

instruments for weather observations

Provided specifications for weather monitoring instruments for

EWS.

PAGASA utilized the 8” standard rain gauge for the synoptic

stations all over the country as recommended by the World

Meteorological Organization (WMO).

Used indigenous materials like batingaw and drum as a means of

communications.

Established Community-based flood early warning system in

various areas of the country.

PAGASA, LGUs PAGASA provided training on observation and data transmission

as well as on the protocols of data interpretation and issuance of

flood warnings and advisories and how it can be integrated in the

existing disaster mitigation program of the community

GOAL: Increased level of awareness and enhanced capacity of the community to the threats

and impacts of all hazards

Philippine Institute of

Volcanology and

Seismology (PHIVOLCS)

Included “Volcano, Earthquake, and Tsunami Disaster Risk

Reduction Program” in the PHIVOLCS Strategic Plan 2012-

2016, as one of the strategic initiatives of the plan.

GOAL: Increased DRRM and CCA capacity of Local DRRM Councils and Offices at all

levels

DILG

Formulated Climate Change Action Plan (9 Provinces, 59 Cities,

and 238 Municipalities)

6

IMPLEMENTING


Conducted Infrastructure Audit Workshops in 334 LGUs

DILG

Conducted Training on Geographic Information System (GIS) for

Climate and Disaster and Vulnerability Reduction to 52

Provinces, 43 Cities, 433 Municipalities and 376 Barangays

Conducted Training on Understanding the Multi-Hazard Maps,

their Usage and Application in Local Development Planning for

LGUs

Conducted Flood/Swift Water First Responder Training

Formulated the National Disaster Preparedness Plan

Formulated the Minimum Preparedness Standards

Formulated the Early Preparedness Manuals for LCEs

Formulated the Critical Preparedness for LCEs

Formulated the Checklist of Minimum Actions for MLGOOs,

COPs, and FMs

Created the DepEd DRRM Office through DepEd Order No 50 s

2011

Prepared DRRM plans by field offices and schools

Formed Regional, division, district and school DRRM

teams/committees

Inventoried DRRM materials available in DepEd

GOAL: Developed and implemented comprehensive national and local preparedness and

response policies, plans, and systems

DepEd Conducted simulation exercises in the nationwide DRRM

Orientation and Planning Workshop to check the immediate

responses of field officials before and during calamities

Set up of coordination and information management protocols

Provided disaster preparedness measures to schools through

DepEd Order No. 83, s. 2011

DA Activated the DA – Disaster Quick Response Center

Ensured communications and EWS are in place

Conducted situation assessment

Coordinated response operations and resources mobilization

DILG Developed and implemented:

- JMC No. 2014-01

- JMC No 2013-0

- Dept. Memo No 2012-73

- Dept Memo re Directing every DILG City Director, City Local

Government Operations Officer and Municipal Local

Government Operations Officer to ensure functionality of

BDRRMC

- Dept Circular No 2012-08

- Dept Memo for the President re DILG issuances on Calamity

Response Protocols

- Dept Order No 2011-1564

7

IMPLEMENTING


- Dept Order No 2011-8

- Dept Memo Circular No 2011-35

- Dept Memo Circular No 2010-143

DILG Formulated Compendium of Disaster Preparedness and Response

Protocols in 2012

Mainstreamed DRRM and CCA in Comprehensive Development

Plan Guidelines in mainstreaming being finalized.

GOAL: Strengthened partnership and coordination among all key players and stakeholders

DepEd Developed a directory of all regional and division DRRM focal

persons

DA with DOST-PAGASA

and PHIVOLCS, BSWM,

Quad-media, and DA

attached agencies

Coordinated with PAGASA, PHIVOLCS and other agencies

regarding calamity advisory

Developed localized disaster EWS

DILG CSO-Managed/Co-Managed trainings and projects

CSO-prepared modules /guidebooks/ manuals

BLGS engaged 5 CSOs with DRRM Projects

GOAL: Well-established disaster response operations

OCD Issued NDRRMC Memo Cir. No. 04, s. 2012 dtd 28 March 2012

DPWH Conducted ICS training for 9 DPWH Regional Offices and 90

District Offices in 2012 to 2014

Provided 520 trucks and heavy equipment and 1220 personnel for

clearing operations and relief distribution after typhoon Yolanda

DepEd Issued weather advisories to DepEd field offices through

Infoboard textblast, SMS, emails and facsimile

PCG Monitored a total of 2,002 incidents and conducted a total of

2,000 SAR operations from January 2012 to November 2014

Constructed SAR Base Roxas which enhanced the PCG's

presence in terms of capability development and sustainment of

needed support thru extension of its bases and facilities.

Constructed a 2- storey building for the Coast Guard District

Bicol

Participated in the procurement of Disaster Response Equipment

worth PhP521,664,500.00.

GOAL: Adequate and prompt assessment of needs and damages at all levels

OCD Deployed inter-agency DANA Team

Drafted NDRRMC Guidelines in the Conduct of Joint Rapid

Damage Assessment and Needs Analysis

DepEd Submitted Rapid Disaster Assessment Reports( RaDAR) through

SMS, email or facsimile (school-level)

Consolidated RaDARs from affected schools

Mobilized volunteers in the consolidation of RaDARs

Prepared situation reports for DepEd management and oversight

agencies for the appropriation of necessary intervention

8

IMPLEMENTING


DWPH Deployed DRRM members as part of the inter-agency RDANA

Team

GOALS: Integrated and coordinated Search, Rescue and Retrieval (SRR) capacity

NBI Formed 4 Disaster Victim Identification (DVI) Teams, each is

assigned for a particular quadrant of Metro Manila.

GOAL: Evacuated safely and on time affected communities

DepEd Prepared schools for possible use as evacuation center

GOAL: Temporary shelter needs are adequately addressed

DPWH Assisted DILG/LGU in the determination of the feasibility of

shelter sites

Constructed 273 bunkhouses in Region VIII after the onslaught

of Typhoon Yolanda

Set the Minimum Performance Standards and Specifications

(MPSS) for one storey school building and multipurpose building

DepEd Identified and/or established TLS to disaster / emergency-

affected areas

GOAL: Basic health services provided to affected population whether inside or outside ECs

DSWD Conducted NDRRMC Meeting re Enhancement of the Provision

of Health Services During Disaster

GOAL: Psychosocial well-being promoted and mental health problems and risks reduced

DepEd Mobilized external partners for the provision of psychosocial

support

GOAL: Coordinated, Integrated System for Early Recovery implemented on the national

and local levels

OCD Conducted:

- PDNA for TY Yolanda on 08 January-28 February 2014

- National Writeshop of PDNA on 5-7 March 2014

Presented the 1st draft of PDNA to the C, NDRRMC -13 March

2014

Presented PDNA Report to the President – 15 May 2014

DepEd Conducted detailed damage assessment of schools by DepEd

engineers

Endorsed consolidated RaDARs to concerned offices for

appropriate action

Immediately resumed classes to track students

Mobilized donations through social media (Twitter and facebook)

Uploaded K-12 learning materials for easier access and

reproduction

Pooled volunteers for the provision of PSS

DPWH Deployed DRRM members as part of the inter-agency PDNA

Team for typhoons Sendong, Pablo and Yolanda

Constructed five temporary bridges in Bohol damaged by the 7.2

earthquake in 2013. Construction on permanent bridges on-going

Conducted clearing operations for all national roads immediately

after a disaster

9

IMPLEMENTING


GOAL: Damages, Losses and Needs Assessed

OCD, NEDA Participated in the activities relative to the conduct of PDNA for

the following major disasters:

- TS Sendong (2011)

- TY Pablo (2012)

- Central Visayas Earthquake (Bohol 2013)

- Zamboanga Siege (2013)

- TY Yolanda (2013)

- TD Agaton (2014)

DepEd, DPWH Deployed DepEd Engineers to schools with reported major and

totally damaged classrooms based on the Rapid Assessment of

Damages Report (RADaR) for detailed assessment.

Enhanced the protocols and monitoring mechanisms for the

conduct of detailed assessment.

Joined Representatives from the Department in the conduct of

PDNA for Typhoon Yolanda on January – March 2014.

GOAL: DRRM/CCA elements incorporated in human settlement

DPWH Assisted the DILG in the determination of the feasibility and

suitability of relocation sites.

Upgraded the structural design standards for disaster resiliency for

school buildings and other public infrastructures to withstand 250

kph wind velocity.

Trained and engaged some of the male survivors of Typhoon

Yolanda to help in the construction of bunkhouses in Tacloban.

GOAL: Disaster and climate-change resilient infrastructure reconstructed

DPWH, DepEd Repaired 88 damaged infrastructure as of 2014.

Rehabilitated and repaired damaged school facilities.

Strictly implemented the National Building Code of the

Philippines and awareness program on green technology

conducted

Implemented disaster-resilient school design from 2014 onwards

Prepared the Minimum Performance Standards and Specifications

(MPSS) for Public Buildings as guide in preparing design

requirements for rehabilitation and reconstruction of damaged

LGU infrastructures and facilities.

DPWH Established the Project Monitoring System (PMS) for the

monitoring of all infrastructure projects including rehabilitation

projects for damaged infrastructure.

10

8. DRRM Equipments purchased and received from Donors

AGENCY ITEM QTY VALUE LOCATION

DA –

RFO XI Floating Tillers 40 P 4,386,200.00 DA – RFO XI

Surface Pump w/

accessories 41 3,613,800.00 DA – RFO XI

4WD Farm Tractor 3 2,850,000.00 DA – RFO XI

Rehab, replacement and

retrofitting of flatbed dryer 6 4,200,000.00 DA – RFO XI

Warehouses 7 2,000,000.00 DA – RFO XI

DA owned and/or NFA

drying & storage facility 1 8,000,000.00 DA – RFO XI

Shallow Tube Wells 10 1,580,000.00 DA – RFO XI

Surface Pumps 78 7,250,000.00 DA – RFO XI

Laser Guided Leveler 6 4,500,000.00

1 ea for DN,

COMVAL, DO;

3 units for DA

Research

Center/Service

Provider)

4WD Tractors with Rotary

Tiller & Leveler 4 10,000,000.00

2 units for DA

Research

Center/Service

Provided; 1 ea for

COMVAL and

DO

4WD Tractors 2 2,000,000.00

1 unit for DN; 1

unit for DA

Research

Center/Service

Provider

Rice Processing Complex I 1 7,500,000.00 PLGU-

COMVAL

Rice Processing Complex I 1 7,500,000.00 PLGU - Davao

Oriental

Rehab of Sugod Diversion

Dam and Extension of

Canal Lining

1 3,500,000.00 Monkayo,

COMVAL

Rehab of Tubo-Tubo

Diversion Dam 1 2,500,000.00

Monkayo,

COMVAL

Rehab/Construction of

Tupas Diversion Dam 1 10,000,000.00

Maragusan,

COMVAL

Corn Mill 4 1,000,000.00 Davao Oriental

Corn Mill 1 250,000.00 Davao del Norte

Corn Mill 10 2,500,000.00 COMVAL

Province

Harrow and Plow 189 6,250,000.00 Provinces

affected by

11


Typhoon Pablo

Construction of

Slaughterhouse 2 3,100,000.00

Boston and

Caraga, Davao

Oriental

Construction of

Slaughterhouse 1 900,000.00

Kapalong, Davao

del Norte

Construction of


New Corella,

Davao del Norte

Construction of

Slaughterhouse 1 1,600,000.00 Baganga

Construction of


Montevista,

COMVAL

Province

Construction of


Monkayo,

COMVAL

Construction of


Nabunturan,

COMVAL

Province

Construction of


Compostela,

Laak, New

Bataan,

COMVAL

Establishment of Municipal

Native Chicken Hatchery 2 2,000,000.00

Lamdag sa

Panginabuhi,

Brgy. Pasian,

Monkayo; Brgy.

Salingcamot,

Baganga, Davao

Oriental

Establishment of Artificial

Insemination Centers for

Native Pigs

4 4,000,000.00

Monkayo; New

Corella; Boston;

Manay

Shallow Tube Wells 15 1,277,025.00 Davao Oriental

Open Surface Pump 18 1,650,375.00 Davao Oriental

Open Surface Pump 29 1,467,000.00 Compostela

Valley

DA –

RFO IX Payloader 1 3,555,000.00

Zampiarc - Roger

Bagaforo

Grader 1 7,950,000.00 Zampiarc - Roger

Bagaforo

PAF Ground Rescue Equipment 1 12,945,818.00 PAF

Collapsed Structure, Ground

Vehicle and Aircraft Rescue

Equipment

1 15,616,000.00 PAF

Underwater Rescue

Equipment 1 2,155,269.00 PAF

Water Rescue Equipment 1 14,891,000.00 PAF

Individual Rescue 1 14,080,000.00 PAF

12


Equipment

Disaster Response

Operation (DRO)

Machineries and Equipment

1 19,323,456.65 PAF

Technical and Scientific

Equipment 1 20,464,309.74 PAF

Communication Van 1 8,988,000.00 PAF

Communication Equipment 1 1,792,000.00 PAF

Flood Rescue Equipment 1 21,216,500.00

Warehouse #2,

LSG, ASCOM,

GHQ Camp

Aguinaldo, QC

Earthquake Rescue

Equipment 1 8,000,000.00

Warehouse #2,

LSG, ASCOM,

GHQ Camp

Aguinaldo, QC

BFAR - CO 5.5 HP Marine Gasoline

Engine 5491 21,305,080.00

3000 units at

RFO VIII

750 units at RFO

VII

750 units at RFO

VI

991 units at

BFAR MCS

Station

16 HP Marine Engine 450 5,265,000.00 BFAR MCS

Station

MMDA

Ambulance with accessories

(2012 Nissan Urvan

Escapade Brand New)

2 4,830,000.00 MMDA

Mitsubishi Canter Wide

new model full size rescue

ambulance (reconditioned)

1 2,975,000.00 MMDA

Isuzu GIGA NPS 4WD new

model full size rescue

ambulance (reconditioned)

2 5,950,000.00 MMDA

Rescue Tender Van (with

equipment/accessories)

reconditioned

1 6,920,000.00 MMDA

Life Locator III 1 4,850,000.00 MMDA

Audio ResQ 2 3,960,000.00 MMDA

Life Detector Apparatus

(WOHLER/KD-912) 2 2,990,000.00 MMDA

Stretcher Basket 10 295,000.00 MMDA

Search and Rescue Camera 10 1,450,000.00 MMDA

13


Paratech Airgun Porta

Hammer 10 3,950,000.00 MMDA

Remote Area Lighting

System 10 440,000.00 MMDA

Heavy Duty Lift Bags 10 17,960,000.00 MMDA

Medium Cutter - LUKAS

s330 cutter blade 10 4,380,000.00 MMDA

Combi Tool - LUKAS

sc357 10 5,520,000.00 MMDA

RAM - LUKAS R410

Rescur RAM 10 2,690,000.00 MMDA

Lukas Extension 250mm for

R410 10 260,000.00 MMDA

Pump Motor - Lukas P650-

SG motor pump 10 6,460,000.00 MMDA

Hose; Lukas Coaxial Hose

15 20 4,360,000.00 MMDA

Lukas KSV 8/50 Chain Set 10 1,010,000.00 MMDA

Lukas Tool Station 10 270,000.00 MMDA

Achilles, Inflatable Rubber

Boat 2 995,000.00 MMDA

Thermal Dynamics Drag-

Gun Plus Plasma Cutting

System

10 1,000,000.00 MMDA

Various Scuba Diving

Equipment 405,825.00 MMDA

DOST Laptop 1 49,990.00 NCR

Laptop 1 50,900.00 IVB

DTI –

Region XI Hot Chili Processing Project 3 1,243,000.00

Municipalities of

Boston, Cateel

and Bagangga,

Davao Oriental

DILG -

NAPOLCOM

Center

Generator, Diesel,10KVA 8 1,512,000.00 OCD, DND

Big Generator Set 1 672,000.00 OCD, DND

Forklift, JAC (brand new) 1 1,749,000.00 OCD, DND

Portalets/Temp.

Latrines/Chemical Toilets 20 1,190,000.00 OCD, DND

Rescue Boat with outboard

motors 2 1,505,200.00 OCD, DND

Rescue Spine Board 15 378,000.00 OCD, DND

Demolition Jack Hammer 13 773,500.00 OCD, DND

Radio Portable VHF 20 316,000.00 OCD, DND

Ropes and Accessories 147 1,808,100.00 OCD, DND

14


Water Pump Set 25 449,250.00 OCD, DND

Waste Sludge Pumps 10 287,090.00 OCD, DND

Chainsaw 13 204,165.00 OCD, DND

Powder Coated Steel 40 543,800.00 OCD, DND

Powder Coated Steel Addon 40 342,400.00 OCD, DND

Water Bladder 5 597,500.00 OCD, DND

Community Tents 10 340,000.00 OCD, DND

Family Tents 50 925,000.00 OCD, DND

Water Treatment Plant 3 11,589,000.00 OCD, DND

Generator Sets KENBO w/

extension cords 50 1,490,000.00

3 sets at CO; 2

sets at ROIVA;

10 sets at ROV; 6

sets at ROXII; 3

sets at ROXIII;

15 sets at PPSC;

6 sets at ROVI; 5

sets at ROI

TOTAL 7,081 ₱407,758,553.39

15

Significant Audit Observations and Recommendations

National Government Sector

Delayed completion of projects and unutilized funds

9. Five infrastructure projects totalling P6,368,782,496.00implemented by the

Department of Social Welfare and Development (DSWD), Department of the

Interior and Local Government (DILG) and Philippine Institute of Volcanology

and Seismology (Phivolcs) were not completed nor started within the specific

contract timedue to delayed release of funds, non-coordination and monitoring;

thus, deprived the public of the immediate and maximum use of the said

projects.

9.1 DILG, DSWD and Phivolcs implemented various infrastructure projects totalling

P6,368,782,496.00 out of their DRRM funds.

9.2 The result of the evaluation of the projects disclosed that these were not finished

within the specific contract time or target completion dates for various causes as

indicated in the table below;thus, the objective of the projects was not timely and

fully attained.

a) RAY 1 –Massive and overwhelming repair, rehabilitation and reconstruction

works resulted in acute shortage of construction materials and construction

workers in almost all Yolanda-affected areas, thus slowing down the progress

of the implementation.

RAY 2 – The P2 billion fund was released in November 2014, reverted in

December 2014 and subsequently released only in June 2015. This delay was

due to local government units (LGUs) difficulty in accomplishing the DPWH

certificate of capability.

Implementing

Agency Project

Contract Amount/

Balance as of

December 31, 2014

Cause/s of delay

a) DILG

Sub-total

RAY 1 P1,791,450,000.00 Shortage of construction materials and

workers.

RAY 2 2,000,000,000.00 Delay in the release of funds

BEA 2,486,000,000.00

6,277,450,000.00

Lack of technical personnel and incomplete

documentary requirements

b) DSWD Pilot Evacuation

Center 10,000,000.00

Delay in the release of funds and non-

compliance with the terms and conditions

by the concerned LGUs.

c) Phivolcs DYNASLOPE

Project 81,332,496.00

Non-systematic and no standardized

identification of deployment sites, and

delays in the manufacture and delivery of

sensors/data loggers.

TOTAL P6,368,782,496.00

16

BEA –Slow projectimplementation by the Administration was due to lack of

technical personnel (one engineer and one support staff only), despite the

numerous projects to be implemented while the Provincial Project

Management Team (PPMT) has its own checklist of required documents prior

to the release of funds to the LGUs. Funds will not be released unless the

deficiences noted are corrected/completed by the concerned LGUs regardless

of whether the deficiences were major or minor which causes the slow

utilization of funds and implementation of projects.

b) There was no indication that the DSWD Field Office (FO) VI regularly

coordinated regarding the construction of the pilot evacuation cum multi-

purpose center; no report on the monitoring and inspection of the status of the

project implementation as well as the verification of the utilization of funds;

and have not required the LGU the submission of monthly reports on the

progress of project implementation.

c) Deployment of sensors was delayed and limited by the number of

recommended sites. The sensors were delivered by manufacturers only in

November 2014. Technology transfer requires fully-installed landslide sensors

in the site; thus, the activities under this objective cannot be implemented

unless the deployments are 100 percent completed

9.3 The following courses of actions were recommended:

DILG to closely monitor the project implementation and require the

concerned LGUs to hasten the completion of subprojects in order to

facilitate the rehabilitation and returning to normalcy of government

services and economic activities in their respective areas;

DSWD to require and demand the monthly report on fund utilization of

the partner LGU on the status of the implementation of the Pilot

Evacuation Center cum Multi-Purpose Center and require the FO point

person to submit a monitoring and inspection report regularly on the

project implementation for the NPMO management decision making;

and

Phivolcs to prepare a written criteria for the selection of new sites for

deployment of new landslide sensor system to serve as basis for

scoring/evaluation of all surveys made with the end-view to hasten and

facilitate the indentification of possible sites andcoordinate/collaborate

effectively with University of the Philippines (UP) to fast-track the

manufacture and delivery of needed sensors and data loggers to ensure

that the newly-deployed and installed sensors will be able to communicate

with the PhiVolcs data computers and evaluate results.

17

10. The lack of appropriate work program of DILG that is responsive to disaster

risk reduction management and climate change adaptation (DRRM/CCA) and

the lack of related coordinative activities among the implementing offices

resulted in the underutilization of Disaster Risk Reduction and Management

Funds (DRRMF) with 18.82 per cent utilization rate and 9.03 per cent

absorptive capacity because the road map for Disaster Preparedness has not

been presented/ developed by the DILG as vice chairperson of the National

Disaster Risk Reduction Management Council (NDRRMC).

10.1 The guidelines for the proper accounting of DRRM fund shows the importance of

maintaining DRRM in the development process to better prepare for and lessen

the impact of costly disasters with the goal of promoting sustainable socio-

economic growth. Compliance with accounting procedures and guidelines were

specifically instructed.

10.2 Part IV.A.2 and Part V.A.1 of COA Circular 2014-002 state that:

“The agencies (a) that received Special Allotment Release Orders (SAROs) from

NDRRMF; (b) with QRF; and (c) those with DRRMF allocation included in their

respective budgets shall maintain a separate Registry of Allotments and Obligations

(RAOs) to be labeled as RAO-DRRM for Maintenance and Other Operating

Expenses (MOOE) and Capital Outlay (CO) using the formats prescribed in

Appendices 15 and 16, Volume II, MNGAS”; and “The national and local

government agencies with DRRMF allocation from the GAA and/or cash donations

received from local and/or foreign sources shall prepare and submit to NDRRMC

through the Office of the Civil Defense (OCD), on the 5th day following the end of

each month, the Report on the Receipt and Utilization of the DRRMF sourced from

GAA and Report on the Receipt and Utilization of Cash Donations. The reports shall

be furnished the respective COA Auditor” respectively.

10.3 The Accounting Unit did not maintain a separate Registry of Allotments and

Obligations labeled as RAO-DRRM for the receipt of SARO for DRRM fund and

no report of DRRM allocation from the GAA was prepared and submitted to the

National Disaster Risk Reduction Management Council (NDRRMC) through the

Office of Civil Defense (OCD) and copy furnished the COA Auditor as required

under COA Circular 2014-002.

10.4 The 2014 General Appropriations Act provided P76 million for “Enhancing LGU

Capacity on Disaster Reduction and Climate Change Adaptation” among the

DILG’s locally funded projects in its capacity as Vice Chairman for disaster

preparedness of the NDRRMC.

10.5 As in the past years, project had three components with corresponding fund

allocation:

Project Components Amount (Php)

1. Assessment – deployment of technical expertise for conduct of audit on

hazard/vulnerability, environmental compliance, infrastructure, community

P22,429,000.00

18

Project Components Amount (Php)

preparedness and post disaster

2. Capacity Enhancement – provision of capacity development interventions and

advocacy

52,971,000.00

3. Access to financing – to finance LGU access to People’s Survival Fund and

generate revenues for Capital Outlay for DRR-CCA initiatives (e.g. loans, grants

and subsidies)

600,000.00

Total P76,000,000.00

10.6 The funds were approved and available for release to the implementing offices for

the activities stated in the Operations Plan and Budget (OPB) as allocated based

on the three components, as follows:

Implementing Offices Activities Per OPB Allocation %

Local Government Academy (LGA) Formulation of LCCAP and training

on roll-out P25,826,400.00 33.98

National Barangay Operations

Office (NBOO)

Trainers’ Training on Response and

Rescue Operations 18,325,000.00 24.11

Bureau of Local Government

Development (BLGD)

Mainstreaming of DRR/CCA in

Comprehensive Development Plan 10,043,800.00 13.22

Public Affairs and Communications

Service (PACS) Advocacy 5,887,548.00 7.74

Office of the Project Development

Services (OPDS) Infrastructure Audit 6,237,400.00 8.21

Bureau of Local Government

Supervision (BLGS) Preparedness Assessment 980,000.00 1.29

Office of the Undersecretary for

Local Government (OUSLG) Administrative Support 8,699,852.00 11.45

Total P76,000,000.00 100

10.7 Review of the fund allocation showed that the linkage between the activities in

the OPB and the project components were not clearly identified. The roles of the

implementing offices in connection with the three components had not been

established and how the funds were released and spent in the regions. As a result,

the fund allocations presented were not appropriately aligned with the project

strategies and objectives.

10.8 The transferred funds to the regions were from two sources: 2013 continuing

appropriations (CA) and 2014 appropriations.

10.9 No specific report of accomplishments was submitted for the 2013 utilization,

while for 2014, the reported accomplishments for the implementing offices with

the amount spent were as follows:

Activities per OPB Physical Accomplishments 2014

Disbursements

LGA Formulation of Local Climate

Change Action Plan (LCCAP)

Report submitted did not reflect the performance

indicator presented in the 2014 OPB with reference

to the utilization of P114,410,030 available in 2014

for DRRM Fund.

none

19

Activities per OPB Physical Accomplishments 2014

Disbursements

The DILG OPBs did not reflect the Disaster

Preparedness Framework pursuant to R.A. 10121

which is being reported by LGA.

NBOO

Conduct of Community-Based

Disaster Risk Reduction and

Management

Training on Response and

Rescue

Request for the transfer of funds to the NBOO was

disapproved by FMS due to the absence of the

approved OPB for CY 2014. The project was not

implemented in 2014 due to time constraint.

none

BLGD

Consultation Workshop on

Mainstreaming CCA-DRR in

Local Development Planning

National Orientation on


LDP

Regional Roll-out on


LDP

Draft MC on Mainstreaming CCA-DRR in Local

Development Planning was finalized.

Memo Circular on Mainstreaming CCA-DRR in

Local Development Planning is not yet signed by

Sec. Mar Roxas.

The National Orientation needs to be conducted

prior to the roll-out.

14,000

253,000

none

PACS

Interfacing with LCEs

2 Day Disaster Lecture and

Simulation Exercises

Disaster Playbook

Activity has not taken off pending the approval

of the concept note; re-enrolled in the 2015

DRR-CCA AOPB (new budget).

First draft has been submitted to

LGA/incorporated in the Disaster checklist.

none

OPDS Infrastructure Audit Workshop

Seminar-workshop on the “Conduct of Infrastructure

Audit” in five (5) out of seven (7) regions

programmed for 2014.

226,157

BLGS

Counterpart Funds for

Protocol Simplification and

Improvement of Standards and

Disaster Preparedness Audit

Tool

Consultancy Services

Consultation-workshops were conducted to

formulate the study design on the Disaster Risk

Management and Institutional Strengthening.

Hired consultants

150,000

280,000

Regional Offices No report 5,945,300

TOTAL P6,868,457

10.10 Per 2014 Registry of Allotment and Obligation – Maintenance and Other

Operating expenses (RAOMO), the object of expenditures for the released funds

of P52,592,965.33 were the following:

Particulars

Authorized

Appropriations

(a)

Allotments/

Obligations

(b)

Disbursements

Allotment

Balance

(a-b)

Traveling P13,505,000.00 P677,497.56 P1,050,948.41 P12,827,502.44

Training 21,175,000.00 34,746,578.75 5,006,346.67 (13,571,578.75)

Supplies and Materials 6,800,000.00 14,550,029.38 277,831.41 (7,750,029.38)

Communication 700,000.00 - - 700,000.00

Awards/Rewards and

Prizes - 2,000,000.00 - (2,000,000.00)

Professional Services 8,670,000.00 573,859.64 515,830.13 8,096,140.36

Financial Assistance/

Subsidy 23,000,000.00 - - 23,000,000.00

Other MOOE 2,150,000.00 - - 2,150,000.00

20

Particulars

Authorized

Appropriations

(a)

Allotments/

Obligations

(b)

Disbursements

Allotment

Balance

(a-b)

Rent/Lease - 45,000.00 17,500.00 (45,000.00)

Total MOOE P76,000,000.00 P52,592,965.33 P6,868,456.62 P23,407,034.67

10.11 As shown, the fund allocations were inappropriately obligated for trainings,

supplies and materials, awards and prizes, and rent/lease that weremade in excess

of the appropriated funds. While the amount spent was only P6,868,457 out of

P76,000,000 appropriated for the year or 9.03 percent absorptive capacity or

disbursements over total appropriations.

10.12 As shown in Annex C of the herein report, expenses of P14,669,104 in 2014 were

from the 2013 continuing appropriations with no accomplishment report. With the

funds totaling P114,410,030 for disaster preparedness with only P21,537,561

disbursed or 18.82 percent utilization rate, shows that there is the lack of direction

in the disaster preparedness initiatives of the DILG as Vice-Chair of the

NDRRMC pursuant to Section 5 paragraph 2, RA 10121 which provides that:

“The National Council shall be headed by the Secretary of the Department of

National Defense (DND) as Chairperson with the Secretary of the Department of the

Interior and Local Government (DILG) as Vice Chairperson for Disaster

Preparedness, the Secretary of the Department of Social Welfare (DSWD) as Vice

Chairperson for Disaster Response, the Secretary of the Department of Science and

Technology (DOST) as Vice Chairperson for Disaster Prevention and Mitigation,

and the Director-General of the National Economic and Development Authority

(NEDA) as Vice Chairperson for Disaster Rehabilitation and Recovery.”

10.13 The Local Government Academy (LGA), as outcome manager, have not

consolidated/ submitted its report on the results of DRRM/CCA preparedness.As

shown, due to lack of monitoring activities based on the accomplishment reports

and liquidation/report of disbursements, the agency performance on disaster

preparedness DRRM fund cannot be measured with 9.03 percent absorptive

capacity of the project implemented.

Regional Implementation

10.14 The failure to evaluate properly the project design on debris management

under Task Force Pablo of the Proponent LGU in Region XI resulted in

funded projectswith unattainable implementation scheme.

10.14.1 In 2013, the Project Design on Debris Management under Task Force Pablo

of Davao Oriental includes: a) Social Preparation; b) Inventory of Usable

Timber Debris, Retrieval and Clearing; c) Monitoring and Evaluation; d)

Provision for Salaries and Wages of the Debris Provincial Team Field

Workers; and e) Contingency Allowance.

21

10.14.2 The audit disclosed that the Debris Management Work Plan and Project

Design was not followed in the implementation stages.

10.14.3 Only the households-waste assessment characterization study was

conducted for Social Preparation. The Actual Inventory of usable timber

debris and its retrieval/collection and consolidation in four identified

municipalities of Caraga, Cateel, Baganga and Boston in Davao Oriental

was also not conducted due to unanticipated constraints in the field.

10.14.4 Other significant observations were: a) that 19 out of 23 project locations

inspected in the Province of Davao Oriental do not have

notifications/signboards installed as required under COA Circular No. 2013-

004; b) that significant amount of mixed debris was still noted in three

project locations; and c) that an unlikely dumpsite was noted around two

hectares located beside Caraga River and near the Caraga Bridge.

10.14.5 The DILG Focal Person explained that the inventory taking of usable timber

debris did not push through because of the problems encountered in the field

such as: a) Disagreement with the residents about the removal of usable

timbers; b) Lack of coordination between the Department of Environment

and Natural Resources (DENR) XI and other stakeholders; c) inaccessible

terrain of timberlands; d) lack of heavy equipment and trucks; and e) peace

and order condition in the identified areas.

10.14.6 Management provided the Audit Team with the following

actions/comments: a) signboards were already installed in most project

locations; b) the LGU is still retrieving usable timber debris; c) the mixed

debris noted were already cleared; and d) some residents do not like the

timber debris near them removed.

10.14.7 The Task Force Monitoring Report disclosed that the unused fund for Social

Preparationis proposed for reprogramming, for updating of the 10-year

Ecological Waste Management Program of the Proponent LGU, while the

unused fund for Inventory of usable timber debris is proposed for

realignment, the purpose of which was not indicated thereof. The remaining

budget for Timber Debris Retrieval may no longer be necessary since the

Inventory of usable timber debris is proposed for reprogramming for

Ecological Waste Management Program.

10.14.8 The remaining budget for Monitoring and Evaluation, may no longer be

necessary as well since mixed debris clearing/retrieval is 100 percent

accomplished already, and that usable timber debris inventory/geo-tagging,

retrieval, collection and consolidation are unattainable project schemes.

22

10.15 We recommended that Management present a) Disaster Preparedness

framework envisioned in the NDRRMC Plan as the road map for

“Enhancing LGU Capacity on DRRM-CCA” and require the PMO to

develop a work plan responsive to DRRM-CCA (preparedness) with

coordinated activities of the implementing offices and the regions.

10.16 Further, we recommended that managementdesignate a team within Project

Management Office (PMO), that will coordinate with LGA and other DILG

Bureaus and which shall be responsible for facilitation, assessment,

consolidation and monitoring of all matters relating to the DRRM-CCA

Plan.

Utilization of Quick Response Fund (QRF)

11. Only P 4,620,654,581.86 or 62 percent of the P7,453,732,576.08 QRF transferred

to various implementing agencies was utilized due to inadequate planning,

delayed release of SARO and downloading to field offices, incompatibility with

the mandate of the agency and delay in procurement process resulting in

wastage of government resources, delay in the implementation of projects

depriving the communities with the much needed rehabilitation.

11.1 The table below shows the details of the QRF transferred to six implementing

agencies and its utilization.

11.2 As can be gleaned from the afore-cited table, only 62 percent of the total amount

transferred(P4,620,654,581.86/P7,453,732,576.08) was utilized by the

implementing agencies for a period ranging from one year to six years.

Source

Agency

Implemen

ting Agency Project

Year

Trans

ferred

Amount

Transferred Utilized Balance

1. DA DA RFU VI RAY 2014 P256,309,851.00 P225,035,778.00 P31,274,073.00

RFU CAR Purchase of

Corn seeds 2012 41,268,120.00 32,268,120.00 9,000,000.00

2. DND Various

agencies under DND

Various

Projects

2012-

2014 1,020,736,208.56 268,623,572.28 752,112,636.28

3. OCD OCD

Regional Offices

Stand-by

Fund 2012 989,244,460.05 66,090,738.21 923,153,721.84

4. DILG DSWD MMRB 2014 350,000,000.00 - 350,000,000.00

5. DSWD DSWD FO

IV ESA 2014 3,063,902,643.23 3,036,000,000.00 27,902,643.23

FO III,

VI,VIII,X CSAP

2008-

2014 909,271,293.24 403,636,373.37 505,634,919.87

6. DEPED Regional

Offices

School

Buildings 2014 823,000,000.00 589,000,000.00 234,000,000.00

Total P7,453,732,576.08 P4,620,654,581.86 P2,833,077,994.22

23

11.3 The slow utilization was caused by the following:

Source Agencies Projects Implementing

Agencies Reasons for slow utilization

DA RAY RFU VI Delay in the procurement process and in the

distribution of reconstruction materials

Purchase of

Corn seeds

RFU CAR CAR did not experience much calamity during

Typhoons Quiel and Pedring; thus, the amount

downloaded by DA OSEC was not fully utilized.

The unused fund was withdrawn by DA OSEC and

transferred the same to RFU XI to augment the QRF

for the Typhoon Pablo victims.

DND Various projects Various agencies

under DND

Multiple fund transfers made by DND rendered

improbable for these IAs to fully implement the

projects

OCD Stand-by Fund OCD Regional

Offices

The main purpose of QRF is inconsistent with the

mandate of OCD, thus no planned action of

activities for the released funds

DILG MMRB DSWD Unavailability of land and the procurement of land

are not included in the fund releases

DSWD ESA FO IV Most masterlist and other necessary documents

from LGUs were only submitted on the 2nd week of

January 2015

CSAP FO III Inadequate water and power supply; land ownership

disputes; lack of monitoring and supervision of the

implementation by the LGU; and aggravating road

condition due to weather condition, among others

FO VIII Land site is still owned by the Gawad Kalinga and

the needed Deed of Donation will no longer be

given by the said owner; and required Certificates

from concerned government agencies were not

obtained because the said land site is not safe for

human occupancy

FO X Unavailability of land as relocation site for the

construction of shelter units

DepEd School

Buildings

Regional Offices Late issuance of Sub-AROs from DepEd Central

Office


The officials of the concerned source agencies closely monitor the

utilization of fund transfers so that the purpose for which the transfers

are made are immediately carried out and fully implemented;

The concerned officials of DA ensure that funds released are fully utilized

to benefit the typhoon affected farmers to assist them in rehabilitating

their farms and recover their losses;

The concerned officials of OCD make representation with the DBM,

through the DND, for the reassessment of the allocation of the QRF

taking into account the functions of each of the implementing agencies of

the NDRRM, as defined under RA No. 10121, with the view of providing

only what is necessary in the performance of their functions, the OCD in

24

particular to ensure that the government resources are utilized to the

optimum level to the advantage of those victimized by calamities;

The concerned officials of DSWD to return the unutilized fund for

MRRB to DILG; and henceforth refrain from receiving fund transfers

until the conditions of such fund transfers have been complied with;

The concerned officials of DSWD institute procedures to expedite the

release/distribution of ESA to the prioritized recipients and to coordinate

with the OSEC for the immediate release of the additional ESA to pay the

remaining qualified beneficiaries of the financial assistance due them;

The concerned officials of DSWDimpose strictly the stipulations in the

MOA regarding committed responsibilities of all the parties involved in

the implementation of the CSAP to achieve fully the benefits and

operating objectives of the program; and

The concerned officials of DepEd ensure the optimum utilization of funds

received through timely releases of SARO to operating units and consider

releasing sub-allotment order on the basis of cost allocation per damaged

school to the recipient operating units as their authority to implement the

repairs, rehabilitation, or replacement of damaged school buildings and

facilities affected by calamities for the efficient utilization and completion

of projects to normalize as quickly as possible the situation of

communities needing much of the availability of learning facilities.

12. The utilization of funds transferred to various implementing agencies

amounting to P128,091,450.00 was not consistent with QRF as stand-by fund.

12.1 As defined under the GAA, QRF are stand-by fund for relief and recovery

programs in order that situation and living conditions of people in communities or

areas stricken by disasters, calamities, epidemics, or complex emergencies, may

be normalized as quickly as possible.

12.2 QRF are built-in in the budgetary allocations of various agencies to enable them

to immediately assist areas/victims sticken by catastrophies and crises and ensure

immediate action during calamities and does not require the approval of the

Office of the President (OP) to trigger the use and release of funds.

12.3 For CY 2014, the Department of National Defense was provided with an

appropriation of P352,500,000.00 and continuing allotment of P95,350,307.82 for

QRF.

12.4 During the year, DND transferred the aggregate amount of P129,327,257.00for

capital outlay of three implementing agencies as shown below.

25

Agency Purpose of Fund Transfer Capital Outlay (CO)

Philippine Navy Repair of concrete pier in

Caballo Island P39,426,450.00

Office of Civil Defense Construction of various

RDRRMCs 88,665,000.00

Sub-total P128,091,450.00

Philippine Military

Academy

Acquisition of Collapsed

Structure Search and rescue

Equipment

1,235,807.00

Total P129,327,257.00

12.5 It was observed that fund transfers to the Philippine Navy (PN) and the Office of

Civil Defense (OCD) for construction, repairs, renovation amounting to

P128,091,450.00do not fall under the intended purpose of the QRF.

12.6 We recommended that the concerned officials of DND strictly implement the

provisions of the GAA on the utilization of the QRF.

Utilization of Donations

13. Donations in the aggregate amount of P850,228,982.41, which were received by

OCD and DSWD from foreign and local donors were not utilized in full,

depriving the calamity victims of the much needed assistance to alleviate their

difficulties.

13.1 Tabulated below are the donations received and utilized by OCD and DSWD.

AGENCY Total donations

(received from 2008 to 2013)

Utilization

(from 2008 to 2014)

Unutilized Balance

as of 12/31/14

OCD P466,018,732.14 P81,068,471.49 P384,950,260.65

DSWD 1,151,238,883.76 769,160,510.92 382,078,372.84

Total P1,617,257,616.00 P850,228,982.41 P767,028,633.49

13.2 The donated funds received by the Office of Civil Defense were used for payment

of financial assistance to calamity victims as authorized under DND

Memorandum Order No. 1 and NDCC Memorandum Order No. 13. The balance

of P384,950,260.65 which is 82.60 percent of the total donations were not utilized

for the period ranging from one to six years. While for DSWD, the unutilized

balance ofP382,078,372.84 constituted 33 percent of the total donations for

Yolanda victims of P1,151,238,883.76.

13.3 There was no information or proof that the purposes for said donations were

already served or completed by OCD and DSWD. However, considering the

lapse of time since the donations were received indicates that the purposes may

have already been served in which case the unutilized balances should have been

remitted to the BTr pursuant to COA Circular 2014-002 dated April 15,

2014which require that all unutilized cash donations after the purpose had been

served shall either be:

26

a. remitted to the Bureau of the Treasury (BTr), if no condition to return any

unused amount to the donor, or

b. returned to the donor, if specified in the agreement.

13.4 The management of OCD stated that the unutilized balance was due to low

utilization in view of the absence of the rulings and guidelines on its usage and

the delay in the submission of requirements by the victims.

13.5 On the other hand, the Managementof DSWD commented that the utilization of

the balances is still being considered in the Work and Financial Plan prepared.

They further commented that as of June 15, 2015, the unutilized amount has been

reduced to P338,857,856.10 (P150,831,930.86 for the CO and P188,025,925.24

for the FOs). The remaining unutilized funds in the amount of P150,831,930.86

were included in the Work and Financial Plan for typhoon Yolanda.


a) The concerned officials of OCD to:

ensure that donations are utilized for the intended purpose in a

timely manner and facilitate the early determination of the actual

number of affected victims and their immediate needs for the purpose

of ensuring the improvement of their living conditions;

revisit DND Memorandum Order No. 1 and NDCC Memorandum

Order No. 13 with the end view of aligning them with the provisions

of RA 10121 for an effective administration of cash donations, with

focus on the concerns of the calamity victims;

formulate a comprehensive plan, to be recommended to NDRRMC,

which contains the specific rulings and procedures on how to utilize

the donations in accordance with the functions of each member of the

council, i.e. DSWD for distribution of relief good, DPWH for repair

and rehabilitation of infrastructure; and

b) The concerned officials of OCD and DSWD remit to the Bureau of

Treasury the unutilized balance after the purpose has been served.

Storage/Warehousing and distribution of relief goods

14. The procurement and acceptance by DSWD of relief goods was made without

considering the absorptive capacity and condition of the warehousing facilities

and personnel, available stocks, shelf life or expiry dates and the actual needs of

Field Offices (FOs) resulting in undistributed and expired or about to expire

relief goods amounting to P5,115,200.00.

27

14.1 As of December 31, 2014, DSWD has about P141.084 million expired or near

expiry relief goods which have not been distributed which are stored in storage

facilities in the Central Office and in various Field Offices.

14.2 This was brought about by some lapses in the procurement, acceptance of the

relief goods, as well as, in the storage and distribution procedures, details of

which are tabulated below.

Office/FO

Undistributed, Expired or Soon to Expire as of

12/31/14 Remarks

Items Qty Amount

OSEC

Sardines 900,180 tins 10,577,115.00 The relief goods were procured on Oct. 20,

2014 to be delivered to FO V for repacking and distribution. The targeted 500,118 family Food

Packs were not repacked for distribution to FO

V due to insufficient warehouse facility. Of the 1,269,108 pcs of noodles at CO, 451,992

pcs were transferred on Dec. 8-31 2014 to FOs

IVA, IVB and VII and the balance of 814,896 to FOs I, II, III, IVA, CAR, and NCR less than

two months prior to its expiry date of May

2015. FOs III, IVA and IVB did not request for the

transferred noodles.

Corned beef 949,031 tins 14,045,658.80

Noodles 814,916 pcs. 4,816,153.56

OSEC Sardines 9,704 tins 107,714.40 The available stocks of sardines, corned beef

and noodles were not considered prior to procurement of additional relief goods for

Typhoon Ruby. As reported there were excess

1,269,108 pcs noodles intended for Mayon Volcano victims which could have been used

first.

As of March 17, 2015, the 599,040 pcs of noodles with expiry date of June 15, 2015

remained undistributed.

Corned beef 307,992 tins 4,558,261.60

Noodles 599,040 pcs 3,672,115.20

Cereal drink 81,408 pcs 354,124.80

NCR Noodles 96 sacks NA Part of the noodles were donated by Thailand in June 2014 and part from DSWD with expiry

date of March 2014

The imported biscuits expired in March 2014, while the canned goods were likewise expired,

mislabeled and/or with rusty/dented tin cans.

The relief goods are temporarily entrusted to DSWD-NCR warehouse. These are subject for

disposal and are no longer fit for human

consumption

Imported biscuits 37 boxes NA

Canned goods 33 boxes NA

IVA Family Food

Packs (FFPs)

427 NA Should have been delivered to the Provincial

Social Welfare and Development Office in

Lucena City but remained undelivered as of 2014.

The agency’s warehouse is not organized and

without adequate space. The pile of sacks of FFPs has no labels or marks

to determine the quantity stacked.

IVB Various goods NA 4,570,000.00 The goods are not properly stockpiled for easy

counting, release and expiry dates can’t be seen.

FFPs, sacks of NFA rice and boxes of canned

goods are laid on the floor with cardboard as matting, thus, not protected from damp and

pests.

The temperature of the warehouse is hot without

air ventilation and direct sunlight passes through the room which moistens the canned goods and

sacks of rice.

28

Office/FO

Undistributed, Expired or Soon to Expire as of

12/31/14 Remarks

Items Qty Amount

The warehouse can be easily accessed by

unauthorized person/thieves because its padlock

can be unlocked easily by using any card.

VI Rice 3,197 sacks 5,115,200.00

14.3 It was recommended and the Secretary agreed to direct the concerned

DSWD officials to:

prioritize and fast track the distribution of the remaining relief goods

especially those food items soon to expire, otherwise, these will be

damaged/spoiled that would result to wastage of government funds;

transfer immediately the relief food items to any other storage area

suitable for storing perishable goods in order to avoid early deterioration

and spoilage of the food items that may likewise result in wastage of

government funds;

consider, among others, the following factors in its future procurement

and acceptance of relief goods to meet the objective of the procurement

and prevent overstocking and/or expiration: (i) absorptive capacity and

condition of the warehousing facility and personnel to accommodate

procured items; (ii) availability of goods prior to the procurement of

additional relief items based on the needs of the disaster affected FOs or

let the DSWD FOs do their own procurement and make them responsible

and accountable for the same; and (iii) shelf-life or expiry date of goods to

be procured and distributed to recipient beneficiaries;

observe proper procurement planning and monitoring of relief goods for

the procurement and distribution to the intended beneficiaries that would

aid in making decision as to the necessity of procuring additional relief

goods during disaster relief operations so that huge balances of stocks

after each relief operation could be avoided and to ensure efficient and

effective delivery of the relief goods;

consider reducing the inventory level of relief goods commensurate with

the actual requirements of the FOs and avoid placing POs after the

critical period of relief operation to avoid huge balances of inventories;

and

assign additional personnel during relief operations to properly and

collectively store/pile the goods received from various sources to prevent

its immediate spoilage/deterioration and to facilitate efficient monitoring

and reporting of the status of relief operation.

29

15. There was uncertainty as to actual receipt of Family Food Pack (FFPs) by

victims of Typhoon Ruby/Hagupit in FOs IV-A, IV-B, VI and XI because the

distribution made by DSWD of the 144,444 FFPs was not supported with the

Relief Distribution Sheets (RDS).

15.1 The distribution of 144,444 FFPs to various LGUs in FOs IV-A, IV-B, VI and

XIas of December 31, 2014 provide no proofs if the relief goods were actually

received by typhoon victims, as follows:

SOURCE/PACKING

CENTER

NO. OF RIS

RELEASED

NO. OF FFPs NO. OF

RECIPIENT LGUs

FO IVB:

Regional Office 2 1,500 2

SWAD Office-Marinduque 7 3,036 7

SWAD Office-Occ. Mindoro 5 1,000 5

SWAD Office-Or. Mindoro 16 3,100 16

SWAD Office-Palawan 10 2,300 10

SWAD Office-Romblon 15 5,364 15

Sub-Total FO IV-B 55 16,300 55

FO VI:

Juantong Warehouse 24 24,967 21

Barotac Viejo, Iloilo 3 3,787 3

SWAD Office-Antique 10 1,666 8

SWAD Office-Aklan 10 2,470 10

SWAD Office-Capiz 7 1,850 7

SWAD Office-Negros Occ. 4 3,609 3

Sub-total FO VI 58 38,349 52

FO IV-A 23,880

FO XI 65,915

Total 113 144,444 107

15.2 It is required in the absence of RD, the Agency’s Disaster Relief Operation Matrix

and the Flow of Relief Goods Distribution that LGUs are to use and accomplish

the RDS showing, in particular, the names and signatures of the Typhoon Ruby

victims who received FFPs. To date, no LGU accomplished RDS was submitted;

hence, it cannot be ascertained if the FFPs actually reached the typhoon

victims/affected families. Management commented that letters have been sent to

concern LGUs requesting submission of the RDS.

15.3 It further showed that the following documentary requirements prescribed under

COA Circular No. 2014-002 dated April 15, 2014 were not complied with by the

Warehouse Management and Donation Facilitation Division (WMDFD), Disaster

Risk Reduction and Response Operations Office (DRRROO):

Issuance Form For In-Kind Donations – DRRM

Invoice Receipt

Registry of Donated Relief Goods for DRRM

Report on the Receipt and Distribution/Issuance of Donated Relief Goods

Report on the Receipt and Utilization/Issuance of Donated PPE

Inventory List Items for DRRM

30

Inventory List of Procured Items for DRRM

Inventory List of Donated Items for DRRM

Property/Stock Cards

15.4 Instead of the above required documents, the WMDFD, DRRROO presented the

following report/records: (a) Status of Family Foods Packs; (b) Status of Relief

Augmentation or Summary of Releases; (c) Status of Delivery; (d)

Acknowledgment Receipt for In-Kind Donations for DRRM; (e) Volunteer

Mobilization Report; and (f) Tally Out Sheet (TOS), which caused the difficulty

in tracking the goods purchased until it reaches the beneficiaries.

15.5 We recommended and the DSWD Secretary agreed to direct the FOs IVB,

VI and XI Management to require the immediate submission of the RDS

from the concerned LGUs as proof of actual receipt of FFPs by Typhoon

Ruby/Hagupit affected families.

31

Local Government Sector

16. The importance of the local government units (LGUs) during disasters cannot be

overlooked. They play a vital role by taking the lead in preparing for, responding to

and recovering from the effects of any disaster. The LGUs are in the frontline being

the agency primarily responsible in responding to disasters. RA 10121 sets the

following coordination mechanisms during emergencies:

The Barangay Development Council takes the lead if a barangay is affected;

The City/Municipal DRRMCs, if two or more barangays are affected;

The Provincial DRRMCs, if two or more cities/municipalities are affected;

The Regional DRRMCs, if two or more provinces are affected; and

The NDRRMC, if two or more regions are affected.

17. Thus, it is important that the officials have sufficient capability to act and respond in

time of emergencies and to have sufficient funds for this purpose.

18. RA 10121 strengthens the capacity of the National Government and LGUs for

disaster risk reduction and management through decentralized powers,

responsibilities and resources. More particularly, the following sources of funds are

available for the LGUs:

Not less than 5% of the estimated revenue from the regular sources are set

aside as the LDRRMF;

The balance of the current year LDRRMF are recognized as Special trust

Fund to be spent by LGUs in the succeeding five years;

LGUs can also receive funds from the NDRRMF upon approval of the

President, from other LGUs and other sources.

19. The failure of LGUs to make available the above resources for its disaster risk

reduction and management activities and to utilize DRRM funds in accordance with

existing rules and regulations on its utilization, accounting and reporting, will prevent

it from performing properly its mandated responsibilities under RA 10121.

20. The audit conducted on the LDRRM funds disclosed various observations as

consolidated by the Local Government Sector, and summarized below:

21. Several inconsistencies were noted in the implementation of RA 10121:

21.1 Twelve (12) LGUs did not appropriate funds for DRRM contrary to Section

21 of Republic Act (RA) No. 10121.

21.1.1 Section 21 of Republic Act (RA) No. 10121 provides:

“The present Local Calamity Fund shall henceforth be known as the Local Disaster

Risk Reduction and Management Fund (LDRRMF). Not less than five percent (5%)

32

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 life-saving rescue equipment,

supplies and medicines, for post-disaster activities, and for the payment of premiums

on calamity insurance. The LDRRMC shall monitor and evaluate the use and

disbursement of the LDRRMF based on the. LDRRMP as incorporated in the local

development plans and annual work and financial plan.Upon the recommendation of

the LDRRMO and approval of the sanggunian concerned, the LDRRMC may

transfer the said fund to support disaster risk reduction work of other LDRRMCs

which are declared under state of calamity.

x x x .

Unexpended LDRRMF shall accrue to a special trust fund solely for the purpose of

supporting disaster risk reduction and management activities of the LDRRMCs within

the next five (5) years. x x x .”

21.1.2 Tabulated below are the LGUs which failed to appropriate LDRRM funds.

Region LGU

IV-A 1. Cavinti

2. Santa Cruz

ARMM 3. Buldon

ARMM

4. Buluan

5. DatuPaglas

6. H. PanglimaTahil

7. Maguing

8. Omar

9. P Estino

10. Parang

11. South Upi

12. Tapul

21.2 Eighty-seven LGUs in various regions (details in Annex D) did not transfer

to Special Trust Funds (STF) unexpended/unutilized/unobligated LDRRMF

balances in the total amount of P1,327,797,094.05 contrary to the above-

quoted regulation, tabulated below.

Region Amount

IV A P391,554,756.31

IV B 198,983,410.27

V 30,851,540.61

VI 21,398,644.08

VII 5,668,726.52

VIII 3,802,756.12

XII 25,694,665.78

33

Region Amount

XIII 38,924,029.46

NCR 579,232,000.00

ARMM 31,686,564.90

TOTAL P1,327,797,094.05

21.3 Twenty-nine LGUs failed to maximize the utilization of their LDRRMF,

defeating the objectives of RA No. 10121, tabulated below.

Region Number of LGUs*

IV-A 9

IV-B 8

V 8

VIII 1

XIII 3

Total 29 *See Annex E for the list of LGUs

21.3.1 In view of the failure by the above LGUs to appropriate funds for LDRRMF, to

transfer their unobligated/unexpended LDRRMF balances to STF, and to fully

maximize utilization of the fund, there was noassurance that the disaster risk

management activities for their respective communities were carried out and the

objectives of RA 10121 were attained.

21.4 Fifteen LGUs have no approved LDRRM Plan and the corresponding Work

and Financial Plan in accordance with Rule 5, Section 4 (1) and Rule 6,

Section 4 (7) of the Implementing Rules and Regulations of RA 10121; thus,

timeframes, sources of funding, and expected output was not explicitly

defined.

21.4.1 Section 4, Rule 5 of the Implementing Rules and Regulations of RA 10121

provides for the functions of LDRRMCs, as follows:

a. Approve, monitor and evaluate the implementation of the LDRRMPs and

annually review, test and develop the plan consistent with other national and

local planning programs;

b. Ensure the integration of disaster risk reduction and climate change

adaptation into local development plans, programs and budgets as a strategy

in sustainable development and poverty reduction;

c. Recommend the implementation of forced or preemptive evacuation of local

residents, if necessary; and

d. Convene the local council as provided by the Act.

34

21.4.2 In addition, Section 4(7), Rule 6 of the IRR of RA 10121 also provides for the

functions of the provincial, city and municipal DRRMOs or BDRRMCs, in

coordination with concerned national agencies and instrumentalities, one of

which is to 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.

21.4.3 Tabulated below are the LGUs per region which do not have approved

LDRRM Plan and the corresponding Work and Financial Plan:

Region LGU

NCR 1. Caloocan

IV-A 2. BAY

3. Calauan

IV-B 4. Linapacan

V 5. Calabanga

6. Irosin

7. Gubat

VI 8. San Miguel

9. Cabatuan

10. Calatrava

XIII 11. Buenavista

12. Nasipit

13. Carmen

14. Remedios T. Romauldez

ARMM 15. City of Isabela

21.4.4 The formulation of individual LDRRM Plan and the Work and Financial Plan

are crucial in the management by LGUs of the risks during disasters.

22. Seven LGUs failed to organize a Local Disaster Risk Reduction and

Management Council as required under Section 11 of RA No. 10121.

22.1 Section 11 of RA 10121 provides:

“Organization at the Local Government Level. - The existing Provincial, City, and

Municipal Disaster Coordinating Councils shall henceforth be known as the

Provincial, City, and Municipal Disaster Risk Reduction and Management Councils.

The Barangay Disaster Coordinating Councils shall cease to exist and its powers

and functions shall henceforth be assumed by the existing Barangay Development

Councils (BDCs) which shall serve as the LDRRMCs in every barangay. x x x”

35

22.2 The following LGUs did not organize their respective Local Disaster Risk

Reduction and Management Councils which will be responsible for ensuring the

protection and welfare of the communities during disasters and emergencies:

23. Expenses not related to disaster risk management and charges out of QRF not

supported with SB Resolution

23.1 DILG Memorandum Circular No. 2012-73 dated April 17, 2012 provides that the

LDRRMF shall be used for disaster risk management activities, support to other

affected LGUs and quick response fund or stand-by fund for relief recovery.

23.2 Ten LGUs, tabulated below, spent their LDRRMF for activities which are not

disaster risk management related, in the total amount of P8,425,679.87, instead of

charging the same against their regular appropriation, inconsistent with the

provisions of the DILG Memorandum Circular.

Region LGU Amount

IV-A

1. City Government of Antipolo P19,208.44

2. Kalayaan 115,521.63

3. Pakil, Laguna 139,867.62

Total 274,597.69

IV-B 4. Paluan 2,347,888.00

V 5. Malinao 780,000.00

VI 6. San Miguel 1,026,151.50

VIII 7. San Jorge, Samar 2,808,894.99

XII

8. Maasim 835,699.69

9. Maitum 336,448.00

10. Malungon 16,000.00

Total 1,188,147.69

Grand Total P 8,425,679.87

23.3 On the other hand, 21 LGUsutilized their Quick Response Fund despite the

absence of a Resolution of the Sangguniang Bayan (SB) or Presidential

declaration of state of calamity which is not consistent with Section 5.1.3 of COA

Region LGU

IV-A

1. Cavinti, Laguna

2. Lumban, Laguna

3. Sampaloc, Quezon

4. Santa Cruz, Laguna

5. Siniloan, Laguna

IV-B 6. Romblon Province

7. Taytay, Palawan

36

Circular 2012-002, which provides that the release and use of the LDRRMF shall

be supported by Local Sanggunian resolution and the declaration of state of

calamity for the QRF. They are as follows:


IV-B 2

V 10

VI 2

XII 3

XIII 4

TOTAL 21 See Annex F for the list of LGUs

23.4 The above expenses/transactions are considered irregular.

24. Non-adherence to COA Circular No. 2012-002 on the accounting and reporting of

LDRRM funds

24.1 Section 5.1.1 of COA Circular No. 2012-002 provides that the appropriation for

the LDRRMF shall be included in the General Fund Budget. The existing

program category “Budgetary Reserve” (9998) and “Outlays for Disaster and

other Calamities” (9991) shall be changed to “Disaster Risk Reduction and

Management” (DRRM)” (9940). The QRF which is a lump sum appropriation

shall be under the functional classification “Other Purposes”. The preparedness

and mitigation projects as identified in the LDRRMFFIP shall be classified under

the program for DRRM and under the functional classification of the

implementing office.

24.2 Accounting and reporting of the LDDRMF were not properly adhered to by 47

LGUs, tabulated below, violating Section 5.1.1 of COA Circular No. 2012-002.


IV-B 2

V 9

VI 1

XIII 4

ARMM 31

TOTAL 47 *See Annex G for the list of LGUs

24.3 Failure of the above LGUs to strictly adhere to the above regulation resulted in

the difficulty in determining the accurate unexpended/unobligated yearly balances

of the fund while clouding pertinent transactions with questions of their validity

and legality.

37

24.4 On the other hand, 155 LGUs, tabulated below, were not able to prepare the

required fund utilization reports with the supporting documents and submit the

same to the Audit Team contrary to Section 5.1.5 of COA Circular Nos. 2012-002

dated September 12, 2012.


NCR 3

IV-A 15

IV-B 14

V 17

VI 35

VII 3

VIII 27

XII 5

XIII 17

ARMM 19

TOTAL 155 *See Annex H for the list of LGUs

24.5 Section 5.1.5 of COA Circular No. 2012-002, dated September 12, 2012 provides

that a Report on Sources and Utilization of DRRMF shall be prepared and

certified correct by the Local Accountant. The Local Disaster Risk Reduction and

Management Officer (LDRRMO) shall submit the report on or before the 15th day

after the end of each month through the LDRRMC and Local Development

Council (LDC) to the COA auditor of the LGU.

24.6 The failure of the LGUs to submit the required fund utilization reports is not

consistent with the principle on transparency and accountability and rendered

doubtful the reliability of the financial data on disaster funds.

25. Inaccurate recording of the purchased relief goods

25.1 Relief goods purchased by 16 LGUs,tabulated below, out of the LDRRMFwere

taken up in the books as direct expense, instead of the appropriate inventory

accounts, thus resulting in the overstatement of expense and understatement of

inventory accounts. Moreover, donated relief goods of five LGUs were not

recorded in the book of accounts contrary to COA Circular 2014-002 dated April

15, 2014 hence there was no check and balance in the receipt and issuance of the

said goods.

Region LGU

IV-A 1. Cavite City

VI

2. Ajuy

3. Balasan

4. Banate

5. Barotac Nuevo

38

25.2 COA Circular 2014-002 dated April 15, 2014 provides for the following

guidelines on the procurement of relief goods out of DRRM funds:

a. Supplies, materials, equipment and relief goods procured out of the fund shall

be taken up in the books under the appropriate Inventory and/or Property,

Plant and Equipment (PPE) account. Except for PPE, issuances for

distribution to end-users/beneficiaries shall be supported with Requisition

Issue Slip (RIS) and taken up under the appropriate expense account.

b. The Accounting Unit shall prepare and maintain PPE Ledger Cards and

Supplies Ledger Cards for all PPE and relief goods, respectively, procured out

of appropriations. For check and balance, the Property and Supply Unit shall

maintain Property Cards and Stock Cards. The formats prescribed in

Appendices 8, 9, 38 and 39, Volume II, MNGAS shall be used.

26. Incomplete documentation

26.1 The granting and liquidation of cash advances amounting to P102,608,322.70

to23 LGUs charged to LDRRMF were not supported with complete and proper

documentation, contrary to Section 4 [6] of PD 1445.

26.2 Section 4 (6) of PD 1445 states that “Claims against government funds shall be

supported with complete documentation.”

26.3 The table below shows the amount of cash advances granted to 23 LGUs in

various regions which are not supported with complete documentation.

Region Number of LGUs Amount

IV-A 5 P11,456,375.09

IV-B 3 3,374,342.52

V 7 69,675,428.54

VI 3 1,807,058.86

VIII 1 2,000,000.00

XII 1 3,559,883.79

Region LGU

VI

6. Barotac Viejo

7. Carles

8. Concepcion

9. Dionisio

10. Dumangas

11. Estancia

12. Hamtic

13. Lemery

14. San Rafael

15. Sara

16. Tobias Fornier

39

Region Number of LGUs Amount

XIII 3 10,735,233.90

TOTAL 23 P102,608,322.70 *See Annex I for the list of LGUs

26.4 On the other hand, the municipalities of Bato-Region V and Jamindan and

Mambusao of Region VI distributed relief goods for the victims of typhoon using

the CY 2014 LDRRMF but were not supported with the list of

beneficiaries/recipients, contrary to Section C. 2 of COA Circular no. 2014-002

dated April 15, 2014, which provides that: “Issuances of donated relief goods for

distribution to intended beneficiaries/end-users shall be supported with Issuance Form

for In-kind Donations DRRM.”

26.5 Due to lack of sufficient documentation, the regularity and propriety of the

expenditures could not be determined.

26.6 The Local Chief Executives of the concerned LGUs are recommended to

undertake the following activities:

comply with the statutory appropriation of 5% of estimated revenue from

regular sources to obtain sufficient funds to carry out the disaster risk

management activities and attain the objective of RA 10121;

require their Chief Accountant to transfer the unexpended/unobligated

balance to STF in compliance with Section 6.4 of the National Disaster

Risk Reduction Management Council (NDRRMC) DBM DILG

Memorandum Circular No. 2013-02 dated March 25, 2013;

ensure that the LDRRMF are utilized strictly for calamity-related

activities to accomplish properly all the programs, projects and activities

embodied in the LDRRMF Plan as required under DILG Memorandum

Circular 2012-73;

strictly abide with the provisions of DILG Memorandum Circular No.

2012-73 and refrain from incurring and charging expenses not related to

disaster risk management activities to DRRM Fund;

refrain from charging expenses against QRF without resolution and

declaration of state of calamity as required under Section 5.1.3.1 of COA

Circular 2012-002 dated September 12, 2012;

instruct the LDRRMC to prepare the LDRRM Plan and the

corresponding Work and Financial Plan in accordance with Rule 5,

Section 4 (1) and Rule 6, Section 4 (7) of the Implementing Rules and

Regulations of RA 10121;

40

organize a LDRRMC as required under Section 11 of RA No. 10121;

require their concerned officials to prepare and submit a duly certified

Report on Sources and Utilization of LDRRMF within the period

prescribed, which is on or before the 15th day after the end of each

month, in compliance with Section 5.1.5 of COA Circular No. 2012-002

dated September 12, 2012;

instruct the concerned officers to adhere on the Accounting and

Reporting Guidelines under Section 5.1.1 of COA Circular 2012-002

dated September 12, 2012;

instruct the Chief Accountants to adhere strictly to Section IV.9 and

IV.10 of COA Circular 2014-002 in the recording of purchased and

donated relief goods;

ensure complete documentation before processing disbursement and

liquidation of cash advance in compliance with Section 4 [6] of PD 1445;

and

follow the procedures in handling donated relief goods prescribed in

COA Circular 2014-002 dated April 15, 2014 to present a reliable

financial reports and availability of accurate information on the receipt

and utilization of disaster relief aid/donations in-kind.

41

Status of Implementation of Prior Years’ Audit Recommendations

Since this is the initial Consolidated Report prepared for the audit of DRRM

funds, the status of prior years’ audit recommendations was not presented. However, the

status of PY audit recommendations on DRRM are contained and can be verified from

the individual Annual Audit Reports of various agencies receiving and utilizing DRRM

Funds.

Acknowledgement

We wish to express our appreciation to the Auditors of various national and local

government agencies that provided the financial data and observations on DRRM

management in their respective audited agencies and to the management and staff of the

Office of Civil Defense for their cooperation and assistance.

We request that appropriate actions be taken on the various audit

recommendations consolidated in this Report.

Very truly yours,

CYNTHIA B. FERRER

Audit Team Leader

LUCENA D. GANA

Supervising Auditor

ANNEX A

NDRRMF UTILIZED AND UNUTILIZED BALANCES

As of December 31, 2014

IMPLEMENTING

AGENCIES

Beg. Balance,

Dec 31, 2013

RECEIPT

TOTAL

UTILIZATION TOTAL

UNUTILIZED

BALANCES,

DEC 31, 2014 Allotments Donated Funds TOTAL Allotments Donated

Funds TOTAL

1. DA

2,889,675.91

1,657,813,285.00

-

1,657,813,285.00

1,660,702,960.91

1,432,536,661.66

1,432,536,661.66

228,166,299.25

2. DepEd

-

3,720,008,759.62

-

3,720,008,759.62

3,720,008,759.62

362,569,985.96

362,569,985.96

3,357,438,773.66

3. DOH

500,538,733.09

-

-

-

500,538,733.09

121,125,021.21

121,125,021.21

379,413,711.88

4. DILG

1,844,836,728.62

4,562,045,518.00

3,133,991.35

4,565,179,509.35

6,410,016,237.97

4,335,531,567.68

12,814,600.00

4,348,346,167.68

2,061,670,070.29

5. BFP

-

189,092,900.00

-

189,092,900.00

189,092,900.00

43,161,513.00

43,161,513.00

145,931,387.00

6. DND

95,350,307.82

352,500,000.00

-

352,500,000.00

447,850,307.82

170,154,189.72

170,154,189.72

277,696,118.10

7. DPWH

744,859,816.67

3,818,829,700.52

-

3,818,829,700.52

4,563,689,517.19

2,650,518,250.84

2,650,518,250.84

1,913,171,266.35

8. DSWD

1,403,192,037.26

3,765,755,856.00

149,799,882.00

3,915,555,738.00

5,318,747,775.26

3,149,484,107.66

65,430,129.00

3,214,914,236.66

2,103,833,538.60

9. DTI

-

10,800,000.00

-

10,800,000.00

10,800,000.00

8,494,000.00

8,494,000.00

2,306,000.00

10. GHQ

17,631,231.69

118,645,912.00

-

118,645,912.00

136,277,143.69

68,645,912.00

68,645,912.00

67,631,231.69

11. OCD

791,869,153.50

530,000,000.00

95,549,453.85

625,549,453.85

1,417,418,607.35

66,090,738.21

13,709,609.78

79,800,347.99

1,337,618,259.36

12. PAF

201,202,497.66

-

-

-

201,202,497.66

147,333,818.10

147,333,818.10

53,868,679.56

13. PA

83,307,355.50

42,758,523.35

-

42,758,523.35

126,065,878.85

98,659,270.17

98,659,270.17

27,406,608.68

14. PHILVOCS

46,400,496.00

34,932,000.00

-

34,932,000.00

81,332,496.00

44,721,590.21

44,721,590.21

36,610,905.79

15. COMELEC

-

-

432,679.22

432,679.22

432,679.22

-

432,679.22

432,679.22

-

TOTAL P5,732,078,033.72 P18,803,182,454.49 P248,916,006.42 P19,052,098,460.91 P24,784,176,494.63 P12,699,026,626.42 P92,387,018.00 P12,791,413,644.42 P11,992,762,850.21

ANNEX B

MAJOR ACCOMPLISHMENTS

PLANS ACTIVITIES IMPLEMENTING

AGENCY ACCOMPLISHMENT

GOAL: DRRM and CCA mainstreamed and integrated in National, Sectoral and local development policies,

plans and budget.

1. Decisions supported by tools

and technologies that facilitate

the financial and economically

sound mainstreaming of DRRM

and CCA

Develop science-based

mainstreaming tools

for DRRM and CCA

Build capacities to

effectively

mainstreaming DRRM

and CCA in

development planning,

investment

programming, project

development and

evaluation

Housing and Land

Use Regulatory

Board (HLURB)

Included Climate

Change Vulnerability

Assessment and

Disaster Risk

Assessment in Vol. 2

of the 2013-2014

CLUP Guidebook

Produced the

Supplemental

Guidelines on

Mainstreaming

Climate and Disaster

Risks in the CLUP

2. Measures to reduce

vulnerability and increase

capacity to cope with disasters

are integrated in plans,

programs and projects

Review and amend

EO72 Sec. 2 to include

OCD, DOST and CCC

as members of the

Provincial Land Use

Committee (PLUC)

and the Board of

Commissioners

HLURB

Included OCD, DOST,

CCC, PAGASA, and

PHIVOLCS as

suggested members of

PLUC under Vol. 1 of

the 2013-2014 CLUP

Guidebooks

GOAL: DRRM and CCA sensitive environmental management

3. Environmental policies with

DRRM and CCA lens and

component

Review and integrate

DRRM and CCA into

various environmental

policies, plans,

programs and projects

(i.e EO 26 or National

Greening Program)

HLURB

Mainstreamed CCA-

DRR and enhanced the

CLUP process using

the Ridge-to-

Reef/Integrated

Watershed Ecosystems

Management

framework in the

2013-2014 CLUP

Guidebook



GOAL: Increased disaster resilience of Infrastructure Systems

4. Enhanced disaster mitigation

and preparedness strategies for

Infrastructure systems

Advocacy for the

implementation of the

building code and us

of green technology

Conduct inventory,

vulnerability and risk

assessment for critical

infrastructure

Department of

Education (DepEd)

Implemented disaster-

resilient school

building designs with

necessary budget

adjustments

Upgrade of the

Building Code under

process. Green

building is likewise to

be included in the

building code

Assessed damages for

61 State Colleges and

Universities at the end

of 2013

Develop guidelines on

the redesign, retro-

fitting or operational

modification of

infrastructure

Department of

Public Works and

Highways

(DPWH)

Implemented

Structural Resiliency

Program in new

construction and in the

reconstruction of

calamity damaged

infrastructures –

upgraded roads and

bridges, school

buildings, hospital,

public housing, and

other infrastructure

facilities

Recovered road right

of way of critical

national roads and

bridges and upgraded

design to ensure flood-

free at all times

Identified public

facilities as safe

Shelter Centers in

disaster prone

municipalities for

resilient design and

redundancy to also be

used as emergency



command center and

evacuation facility

Completed design of

one storey resilient

school building as well

as two storey multi-

purpose building

Upgraded engineering

design standards for

flood control, drainage

and slope protection

works

Upgraded National

code to include DRRM

and CCA

Integrate DRRM and

CCA in the building

code and local

ordinances

HLURB Mainstreamed CCA-

DRR in the new

Integrated Model

Zoning Ordinance

(MZO) for cities and

municipalities

GOAL: Community based and scientific DRRM and CCA assessment, mapping, analysis and monitoring

5. DRRM and CCA assessment

and mapping tools Conduct vulnerability

assessment on a

regular basis (every 1st

quarter on election

year – per existing

DILG policy) as the

need arises a) National

Level; b) Local Level

DEPED, DPWH

Approved DepEd

order on the annual

conduct of student-led

risk assessment in

schools

Conducted

vulnerability

assessment prior to

construction of

infrastructures. If

existing infrastructures

are found vulnerable,

interventions such as

retro fitting measures

are done



6. Readily usable and accessible

knowledge product as DRRM

and CCA planning tools

Conduct hazards

mapping and

assessment at

town/city to barangay

levels (a. National

Level; b. Local Level)

DPWH

Used Geo-hazard

maps as one tool for

planning for climate

resilient infrastructure

7. Collection of various DRRM

and CCA products for sharing Establishment of a

knowledge

management center

within the OCD

Information

dissemination through

partnership with

various media partners

DPWH Conducted training for

all 16 Regional offices

for CCA and DRRM

at the end of 2014

8. Enhanced use of vulnerability

and assessment tools by LGUs

and communities

Conduct of capacity

building research

activities

Philippine

Atmospheric

Geophysical

Astronomical

Services

Administration

(PAGASA)

Provided the LGUs

with the hazard/Risk

Map and completed

the conduct of IECs to

17

municipalities/cities.

Developed severe

wind risk calculator

which can be used by

LGUs to estimate

potential damage to

buildings due to severe

winds in GMMA

GOAL: End-to-end monitoring forecasting and early warning systems are established and/or improved

9. Enhanced monitoring

forecasting and hazard warning Develop and

institutionalize EWS

information sharing

and communication

systems between

LGUs communities

and national

government

Standard for CBEWS

PAGASA, DILG,

LGUs, OCD Provided weather

hazard monitoring and

timely, accurate and

reliable weather

forecasts, advisories

and warnings.

PAGASA provided a

wide range forecasts

and warnings as

distinguished by the

type of end-user (ie

aviation, shipping and

public

forecasts/warnings,



gale, special weather

forecasts for Mayon

and Bulusan

Volcanoes). Provided

Flood

Advisory/Bulletin,

Establishment and

replication of

Thunderstorm and

color-coded Heavy

Rainfall Warning

System in other

PAGASA regional

offices (PRSD) and

provided storm surge

forecast and warning.

Conducted public

education and

awareness to enhance

the capability of

various stakeholders to

respond to hydro-

meteorological

disasters

Used a variety of

available media (radio,

tv, internet and social

media (SMS, facebook

and twitter) in a

variety of format

(textual, graphics,

color-coded and audio)

to disseminate

information.

Organized Training

Workshop, IEC and

Flood Drill to orient

Volunteers Observers,

Disaster Managers,

other LGU authorities

and the general public

on the established

system, trained on

basic rainfall and

water level



monitoring, analysis

and communication

protocols. Conducted

actual flood drills for

stakeholders to

appropriately respond

to disaster.

Criteria development

and/or accreditation

PAGASA, DILG,

LGUs, OCD PAGASA calibrated

instruments for

CBFEWS for

compliance with the

World Meteorological

Organization (WMO)

standards.

PAGASA designed the

network density of the

monitoring stations as

prescribed by WMO

when it comes to

exposure of

instruments for

weather observations

Procedure equipment

and establish facilities

for EWS

DILG, LGUs,

PAGASA, OCD

Provided

specifications for

weather monitoring

instruments for EWS.

Develop localized

disaster EWS

PAGASA utilized the

8” standard rain gauge

for the synoptic

stations all over the

country as

recommended by the

World Meteorological

Organization (WMO).

These are locally

fabricated which is

composed of a

collector tube and a

collector funnel made

of Gauge #26 G.I., a

measuring tube made

of brass or PVC pipe

and a measuring stick

made of wood or



metal. A water level

gauge is a simple staff

stage usually painted

on a semi-permanent

structure such as the

pier of concrete

bridges and bank

protection.

Used indigenous

materials like

batingaw and drum as

a means of comms.

Establish community-

based EWS for various

hazards

DILG, LGUs,

PAGASA, OCD Established

Community-based

flood early warning

system in various areas

of the country. The

CBFEWS for flood

were completed in the

following provinces:

a. Surigao del Sur

b. Surigao del Norte

c. Leyte

d. Southern Leyte

e. Laguna

f. Cavite

g. Ilocos Sur

h. Northern Samar

i. Eastern Samar

j. Other LGU

initiated

CBFEWSs

k. GMMA (On-

going)

Train and tap LGUs

for hazard monitoring

PAGASA, LGUs PAGASA provided

training on observation

and data transmission

as well as on the

protocols of data

interpretation and

issuance of flood

warnings and

advisories and how it

can be integrated in

the existing disaster



mitigation program of

the community

GOAL: Increased level of awareness and enhanced capacity of the community to the threats and impacts of all

hazards

10. A comprehensive national and

local DRRMIEC program

developed and implemented

Developed DRRM and

CCAIEC and

advocacy plan and

program

a. National Level

b. Local level

Philippine Institute

of Volcanology and

Seismology

(PHIVOLCS)

Included “Volcano,

Earthquake, and

Tsunami Disaster

Risk Reduction

Program” in the

PHIVOLCS Strategic

Plan 2012-2016, as

one of the strategic

initiatives of the plan.

Under this program are

various projects and

activities being

planned and

implemented from

year to year, among

which are seminars,

workshops, trainings,

lectures and drills for

various stakeholders.

One of the two Major

Final Outputs of

PHIVOLCS approved

by DBM in 2013 (as

per DBM NBC 532

dated 28 November

2011) is Disaster

Preparedness and

Risk Reduction

Services. The

Performance

Indicators of this MFO

are the number of

DRR activities

conducted, timeliness

of implementation,

average participants,

and client satisfaction

ratings.



GOAL: Increased DRRM and CCA capacity of Local DRRM Councils and Offices at all levels

11. Fully-functioning adequately

staffed and financially capable

local DRRM Offices

Develop the local

DRRM plan

Conduct risk

assessments,

contingency planning,

knowledge

management and

training activities

Inventory of resources

Stockpiling and

prepositioning of

resources

Establish the DRRM

Operations Center

DILG

Formulated Climate

Change Action Plan (9

Provinces, 59 Cities,

and 238

Municipalities)

Conducted

Infrastructure Audit

Workshops in 334

LGUs

Conducted Training on

Geographic

Information System

(GIS) for Climate and

Disaster and

Vulnerability

Reduction to 52

Provinces, 43 Cities,

433 Municipalities and

376 Barangays

Conducted Training on

Understanding the

Multi-Hazard Maps,

their Usage and

Application in Local

Development Planning

for LGUs

Conducted

Flood/Swift Water

First Responder

Training

Formulated the

National Disaster

Preparedness Plan

Formulated the

Minimum

Preparedness

Standards

Formulated the Early

Preparedness Manuals



DepEd

for LCEs

Formulated the

Critical Preparedness

for LCEs

Formulated the

Checklist of Minimum

Actions for MLGOOs,

COPs, and FMs

Created the DepEd

DRRM Office through

DepEd Order No 50 s

2011 to initiate and

spearhead the

establishment of

mechanisms which

prepare, guarantee

protection and increase

resiliency of DepEd

constituents in the face

of disasters, to

institutionalize the

culture of safety at all

levels, to systematize

protection of education

investments and to

ensure continued

delivery of quality

education services

Prepared DRRM plans

by field offices and

schools

Formed Regional,

division, district and

school DRRM

teams/committees

Inventoried DRRM

materials available in

DepEd



GOAL: Developed and implemented comprehensive national and local preparedness and response policies,

plans, and systems

12. Enhanced preparedness and

response strategies, including

coordination mechanisms and

infrastructure.

Develop and/or

enhance and simulate

scenario-based

preparedness and

response plans

a) National Level

b) Local Level

DepEd Conducted simulation

exercises in the

nationwide DRRM

Orientation and

Planning Workshop to

check the immediate

responses of field

officials before and

during calamities

Set up of coordination

and information

management protocols

Provided disaster

preparedness measures

to schools through

DepEd Order No. 83,

s. 2011

DA

Activated the DA –

Disaster Quick

Response Center

Ensured

communications and

EWS are in place

Conducted situation

assessment

Coordinated response

operations and

resources mobilization

DILG Developed and

implemented of:

- JMC No. 2014-01:

Implementing

Guidelines for the

Establishment of



Local DRRM

Offices or Barangay

DRRM Committees

in LGUs

- JMC No 2013-0:

Allocation and

Utilization of the

Local Disaster Risk

Reduction

Management Fund

- Dept. Memo No

2012-73 Utilization

of LDRRMF

- Dept Memo re

Directing every

DILG City Director,

City Local

Government

Operations Officer

and Municipal Local

Government

Operations officer to

ensure functionality

of BDRRMC

- Dept Circular No

2012-08:

Community

Preparedness on, and

Response to, a

Calamity in Every

Flood-Prone and

Landslide-Prone

Barangays

- Dept Memo for the

President re DILG

issuances on

Calamity Response

Protocols

- Dept Order No

2011-1564 re

Official Designation

of Regional Focal



Persons on Disaster

Risk Reduction and

Management

- 2011-8 re Active

Faults, Liquefaction

Susceptibility Maps

and Earthquake-

triggered landslide

Susceptibility Maps

Available in

PhilVolcs website

- Dept Memo Circular

No 2011-35 re

Tsunami Alert in

Coastal Areas

Fronting the Pacific

Ocean

- 2010-143 re Local

Disaster Risk

Reduction and

Management

Councils

Formulated

Compendium of

Disaster Preparedness

and Response

Protocols in 2012

Mainstreamed DRRM

and CCA in

Comprehensive

Development Plan

Guidelines in

mainstreaming being

finalized. National

Orientation on 11

December 2014



GOAL: Strengthened partnership and coordination among all key players and stakeholders

13. Partnership arrangements

among stakeholders established Creation, maintenance

and update of a

directory or database of

key players and

stakeholders

Formulate coordination

mechanisms and

guidelines for

partnership

arrangements in the

contingency plan

a. National level

b. Local level

DepEd Developed a directory

of all regional and

division DRRM focal

persons

DA with DOST-

PAGASA and

PHIVOLCS,

BSWM, Quad-

media, and DA

attached agencies

Coordinated with

PAGASA,

PHIVOLCS and other

agencies regarding

calamity advisory

Developed localized

disaster EWS

DILG

CSO-Managed/Co-

Managed trainings

And projects:

- CBDRRM with

CDP

- DRRM Volunteer

Management

Seminar with VSO

Bahaginan

Foundation

- Flood/swift Water

First Responder

Training with

Disaster Emergency

Search and Rescue

- Project Encore with

Save the Children

CSO-prepared

modules /guidebooks/

manuals

- Guidebook for

LGUs on how to

prepare LCCAP –

Local Climate

Change Adaptation

Development

(LCCAD)



- Modules for

Training on

Formulation of

LCCAP – Up Los

Baños

- CBDRRM Manual

(Kontra Disaster)

and Handbook on

Documenting Good

Practices on DRRM

– CDP

BLGS engaged 5

CSOs with DRRM

Projects:

- Alter Plan and

Cope Foundation:

Shelter Program

Formulation to

address DRR in

Barangas Rawis

and neighboring

Barangays along

Yawa River in

Legazpi City

- Samahang

Mamamayan –

Zone One Tondo

Organization –

Capacity

Enhancement and

Partnership

Building between

Urban Poor

Community

member in

Dagatdagatan and

Navotas City on

DRRM

- Simon of Cyrene –

Children’s

Rehabilitation and

Development –

Capacity Building

of the Stakeholders

in Daraga in

mainstreaming



persons with

disabilities in

DRRM – Daraga,

Albay

- La Liga Policy

Institute – Making

the LDRRMF work

through the alliance

of sevel LGUs

- South Pacific

Integrated Area

Development, Inc.

- Building resilient

communities to

disaster – Southern

Leyte

GOAL: Well-established disaster response operations

14. Activated functional ICS on site

Activation of the ICS

and C3 at the national

and local levels

OCD Issued NDRRMC

Memo Cir. No. 04, s.

2012 dtd 28 March

2012 re Implementing

Guidelines on the use

of Incident Command

System (ICS) as an on-

scene Disaster

Response and

Management

Mechanism under the

PDRRMS

DPWH

Conducted ICS

training for 9 DPWH

Regional Offices and

90 District Offices in

2012 to 2014

15. Well-established system of

information gathering, reporting

and dissemination

Issue public advisories

in accordance with the

protocols developed

DepEd Issued weather

advisories to DepEd

field offices through

Infoboard textblast,

SMS, emails and

facsimile



Gathered essential

information on

maritime-related

incidents

PCG Monitored a total of

2,002 incidents and

conducted a total of

2,000 SAR operations

from January 2012 to

November 2014

16. Established functioning system

for coordinated and efficient

relief operations

Logistical support

Immediate deployment

of SAR

DPWH

Provided 520 trucks

and heavy equipment

and 1220 personnel for

clearing operations

and relief distribution

after typhoon Yolanda.

Construction of SAR

Base / District

Well-equipped

personnel

PCG Constructed SAR Base

Roxas which enhanced

the PCG's presence in

terms of capability

development and

sustainment of needed

support thru extension

of its bases and

facilities. The

geographical location

of the said SAR Base

enhanced the PCG

presence in the region

having a forward

platform, which can

also host several

vessels needed for

rapid deployment

which will result to

increase response time

during maritime

emergencies.

Constructed a 2- storey

building for the Coast

Guard District Bicol

from the portion of the

Regional Government

Site at Rawis, Legaspi

City that was offered

by National Economic

Development

Authority.



Participated in the

procurement of

Disaster Response

Equipment worth

PhP521,664,500.00.

The equipment are as

follows:

50 units Combat

Rubber Boats

with OBM

81 units RHIB

300 units

Aluminium V-

Shape Bow

862 units VHF

Handheld Marine

Type Radio

862 units Life

Vest

2,598 units

common Life

vest

431 units

Megaphone

1,905 units Flare

6 units Jet Ski

GOAL: Adequate and prompt assessment of needs and damages at all levels

17. Timely and appropriate and

consolidated needs assessment

reports

Activation of

assessment teams at all

levels, as needed

OCD

DepEd

Deployed inter-agency

DANA Team

Submitted RADAR

through SMS, email or

facsimile (school-

level)

DWPH Deployed DRRM

members as part of the

inter-agency RDANA

Team

Using the latest

DANA assessment

tool, consolidate,

analyze and

disseminate data by

OCD Drafted NDRRMC

Guidelines in the

Conduct of Joint Rapid

Damage Assessment

and Needs Analysis



the local and national

DRRM Councils

DepEd Consolidated Rapid

Disaster Assessment

Reports from affected

schools

Mobilized volunteers

in the consolidation of

RaDARs

Prepared situation

reports for DepEd

management and

oversight agencies for

the appropriation of

necessary intervention

GOALS: Integrated and coordinated Search, Rescue and Retrieval (SRR) capacity

18. Communities found, retrieved

and reconnected with their

families

Develop and

implement a system

for SRR and proper

disposal with

concerned agencies

NBI Formed 4 Disaster

Victim Identification

(DVI) Teams, each are

assigned for a

particular quadrant of

Metro Manila. Each

team is composed of

two team leaders; both

are doctors who are

tasked to respond

depending on the

quadrant involved. The

DVI team concerned

shall be the one

joining the RDANA

team to be initially

deployed in the

disaster area for pre-

operational phase as

suggested in the

previous meetings.

There will be an extra

team on standby in the

main office. The

operation will be

supervised by the



Chief of MLD and the

Executive Officer,

with the Chief as the

overall operation

leader. The

development of these

teams enabled a quick

response for the

disaster and carry out

immediately the DVI

process. This also

hastened coordination

between other

agencies since there

will only be a point

team leaders to be

contacted depending

on the quadrant

involved. The

operational budget

allotted for the MLD

varies depending on

the need of the

division.

GOAL: Evacuated safely and on time affected communities

19. Safe and timely evacuation of

affected communities Coordination with

appropriate agencies

Activate an evacuation

system and/or set of

procedures

DepEd Prepared schools for

possible use as

evacuation center

GOAL: Temporary shelter needs are adequately addressed

20. All evacuees are sheltered in

adequately equipped facilities

for all (including areas for

lactating mother)

Identification of

standard-based relief

shelters and sites

Provision of tents and

other temporary

shelter facilities

Implement a set of

minimum standard for

temporary shelters

DPWH Assisted DILG/LGU

in the determination of

the feasibility of

shelter sites

Constructed 273

bunkhouses in Region

VIII after the

onslaught of Typhoon

Yolanda

Set the Minimum

Performance Standards



and Specifications

(MPSS) for one storey

school building and

multipurpose building

21. Child-friendly spaces or

temporary learning area in the

evacuation center for continuity

of education

Establishment of

child-friendly

spaces/temporary

learning area in the

evacuation center for

continuity of education

DepEd Identified and / or

established TLS to

disaster / emergency-

affected areas

GOAL: Basic health services provided to affected population whether inside or outside ECs

22. Database of hospitals and other

health care providers Determination if there

is enough clinics and

hospitals to address the

casualties

DSWD Conducted NDRRMC

Meeting re

Enhancement of the

Provision of Health

Services During

Disaster

GOAL: Psychosocial well-being promoted and mental health problems and risks reduced

23. Disaster-affected population are

in good mental and

psychological state

Conduct of traumatic

and/or psychological

stress debriefings

DepEd Mobilized external

partners for the

provision of

psychosocial support

GOAL: Coordinated, Integrated System for Early Recovery implemented on the national and local levels

24. Mechanisms for coordinated

and integrated early recovery

established and essential

services restored

Conduct of post-

DANA

OCD Conducted:

- PDNA for TY

Yolanda on 08

January-28

February 2014

- National Writeshop

of PDNA on 5-7

March 2014

Presented the 1st draft

of PDNA to the C,

NDRRMC -13 March

2014

Presented PDNA

Report to the President

– 15 May 2014



DepEd Conducted detailed

damage assessment of

schools by DepEd

engineers

DPWH Deployed DRRM

members as part of the

inter-agency PDNA

Team for typhoons

Sendong, Pablo and

Yolanda

Develop and

implement a system

for early recovery, to

include specific

activities addressing

the needs identified

DepEd Endorsed consolidated

RADARs to concerned

offices for appropriate

action

Immediately resumed

classes to track

students

Mobilized donations

through social media

(Twitter and facebook)

Uploaded K-12

learning materials for

easier access and

reproduction of such

DPWH Constructed five

temporary bridges in

Bohol damaged by the

7.2 earthquake in

2013. Construction on

permanent bridges on-

going

Develop partnership

mechanisms with

utility providers and

key stakeholders

DepEd Pooled of volunteers

for the provision of

PSS

Design and implement

temporary livelihood

and/or income

generating activities

DPWH Conducted clearing

operations for all

national roads

immediately after a



(i.e. case for food or

work; micro and small

enterprise recovery)

disaster

GOAL: Damages, Losses and Needs Assessed

25. Post Disaster Needs Assessment Conduct Post-Disaster

Needs Assessment

(PDNA)

OCD, NEDA Participated in the

activities relative to the

conduct of PDNA for

the following major

disasters:

TS Sendong (2011):

NROs VII and X

assisted OCD in field

assessment and data

analysis, particularly in

macro/governance

sectors, on

damages/loss and

needs.

TY Pablo (2012):

NROs XI and XIII

participated in the

preparation of Work

and Financial Plan for

the conduct of the

PDNA, field

assessment and

validation of

damages/loss and

needs, and the drafting

of the final PDNA

document. The final

PDNA report of Davao

Oriental and

Compostela Valley was

released in June 2013

and served as reference

in the preparation of the

Pablo Rehabilitation

Plan.

Central Visayas

Earthquake (Bohol

2013): NRO VII

organized a technical

working group



composed of 13

Regional Line Agencies

to assess damages and

validate preliminary

data gathered.

Zamboanga Siege

(2013): NRO IX

participated in the

crafting of the Post

Conflict Needs

Assessment (PCNA)

particularly in the

macroeconomic impact

assessment,

consolidation and field

validation of data on

damages and loss.

TY Yolanda (2013):

NEDA-CO and NROs

IV-B, VI, VII and VIII

participated in the

macroeconomic impact

assessment, field

validations, writeshops

and drafting of final

document.

TD Agaton (2014):

NRO XIII conducted

Damage and Needs

Assessment (DANA)

in all provinces of

CARAGA region.

DepEd, DPWH Deployed DepEd

Engineers to schools

with reported major and

totally damaged

classrooms based on the

Rapid Assessment of

Damages Report

(RADaR) for detailed

assessment.

Enhanced the protocols



and monitoring

mechanisms for the

conduct of detailed

assessment.

Joined Representatives

from the Department in

the conduct of PDNA

for Typhoon Yolanda

on January – March

2014.

GOAL: DRRM/CCA elements incorporated in human settlement

26. Safe relocation sites Identify and provide

suitable relocation

sites for the affected

population

DPWH Assisted the DILG in

the determination of

the feasibility and

suitability of

relocation sites.

27. Disaster-resilient housing

designed and reconstructed Design/construction of

disaster resilient

housing

DPWH Upgraded the

structural design

standards for disaster

resiliency for school

buildings and other

public infrastructures

to withstand 250 kph

wind velocity.

28. Empowered informal

settlers/affected families Organize

NASA/construct core

shelters/engage in cash

for work/Food for

Work/organize SEA-K

groups

DPWH Trained and engaged

some of the male

survivors of Typhoon

Yolanda to help in the

construction of

bunkhouses in

Tacloban.

GOAL: Disaster and climate-change resilient infrastructure reconstructed

29. Infrastructure facilities

restored/rehabiliated according

to safety and resiliency

standards

Undertake the necessary

rehabilitation or repair of

damaged infrastructure

Implement the Building

Code and promotion of

green technology

Implement design

guidelines for climate

change resilient

DPWH, DepEd Repaired 88 of

damaged infrastructure

as of 2014.

Rehabilitated and

repaired damaged

school facilities.

Strictly implemented

the National Building

Code of the



infrastructure Philippines and

awareness program on

green technology

conducted.

Implemented disaster-

resilient school design

from 2014 onwards

Prepared the Minimum

Performance Standards

and Specifications

(MPSS) for Public

Buildings as guide in

preparing design

requirements for

rehabilitation and

reconstruction of

damaged LGU

infrastructures and

facilities.

30. Development permits approved

within prescribed timeline Close monitoring

and/or tracking of

approval of

infrastructure projects

and permit

DPWH Established the Project

Monitoring System

(PMS) for the

monitoring of all

infrastructure projects

including

rehabilitation projects

for damaged

infrastructure.

ANNEX C

Underutilization of DRRM Fund due to lack of appropriate work program by DILG

Sources of Funds Available:

2013 Continuing Appropriations P 38,410,030.00

2014 Current Appropriations 76,000,000.00 114,410,030.00

Less 2014 Utilization from:

2013 Fund P 14,669,104.00

2014 Fund 6,868,457.00 21,537,561.00

Ending Balance P 92,872,469.00

ANNEX D

List of LGUs that failed to transfer their unexpended/unutilized/unobligated

LDRRMF balances to the STF

REGION LGU AMOUNT

NCR 1. Malabon P 579,232,000.00

IV-A

1. Alabat, Quezon 50,138.05

2. Alaminos 2,039,392.46

3. Balayan, Calaca 19,058,857.02

4. Baras 1,548,971.62

5. Buenavista, Quezon 2,458,075.75

6. Cainta 300,000.00

7. Cavinti 2,005,746.33

8. City Government of Antipolo 1,242,531.84

9. Dolores 5,040,333.62

10. Famy P2,468,264.86

11. Imus 22,683,559.57

12. Kalayaan 4,088,642.80

13. Liliw 2,040,384.07

14. Luisiana 2,012,059.73

15. Lumban 1,873,328.37

16. Magdalena 5,034,754.15

17. Noveleta 554,836.65

18. Pangil 2,666,425.68

19. Patnanungan, Quezon 5,657,125.02

20. Pililla 4,035,988.12

21. Province of Cavite 110,905,807.00

22. San Narciso, Quezon 520,378.08

23. San Pablo City 101,875,367.85

24. Santa Cruz 3,935,335.44

25. Santa Rosa City 49,733,722.98

26. Tagaytay City 13,692,462.21

27. Tanza 4,750,672.20

28. Ternate 1,678,821.09

29. Trece Martires City 17,602,773.75

TOTAL P391,554,756.31

IV-B

1. Brooke's Point 9,238,281.47

2. Busuanga 2,744,382.69

3. Cagayancillo 1,255,412.70

4. Calintaan 2,874,064.08

REGION LGU AMOUNT

IV-B

5. Coron 4,367,984.03

6. Culion 4,344,196.98

7. Jose P. Rizal 6,886,460.10

8. Kalayaan 4,951,061.70

9. Magsaysay 581,319.93

10. Mun of Quezon 8,056,178.36

11. Province of Romblon 1,495,261.30

12. Puerto Princesa City P152,188,806.93

TOTAL P198,983,410.27

V

1. Balud 943,518.27

2. Calabanga 1,258,845.15

3. Caramoran 2,079,077.47

4. Cawayan 5,911,404.55

5. Claveria 3,063,234.49

6. Esperanza 1,227,610.87

7. Magallanes 1,540,000.00

8. Panganiban 2,312,804.74

9. Pio Corpuz 2,447,180.04

10. San Pascual 2,661,237.93

11. Sta. Elena P7,406,627.10

TOTAL P30,851,540.61

VI

1. Barbaza 1,883,030.40

2. Belison 1,793,506.51

3. Bugasong P1,164,970.21

4. Calinog 1,665,269.40

5. Dao 2,296,312.19

6. Maasin 1,651,972.00

7. Maayon 4,001,176.67

8. Mambusao 2,591,013.21

9. San Miguel 3,552,235.81

10. Sapian 799,157.68

TOTAL P21,398,644.08

VII

1. Enrique Villanueva P2,799,928.02

2. San Juan 2,868,798.50

TOTAL P5,668,726.52

VIII

1. La Paz, Leyte 594,539.57

2. Paranas, Samar P3,208,216.55

TOTAL P3,802,756.12

XII

1. Arakan 1,178,762.80

2. Carmen 1,034,453.56

3. Isulan 5,799,344.25

REGION LGU AMOUNT

XII

4. Kabacan 812,526.87

5. Magpet 169,355.47

6. Pres. Quirino 2,714,647.00

7. Tacurong City P8,079,057.90

8. Tantangan 3,156,923.77

9. Tulunan 2,749,594.16

TOTAL P25,694,665.78

XIII

1. Bunawan 4,027,091.81

2. Burgos P265,135.77

3. Del Carmen 404,153.90

4. Esperanza 4,301,277.64

5. Province of Agusan del Norte 27,624,825.01

6. San Benito 31,189.97

7. San Isidro 99,827.93

8. Sta. Josefa 1,186,429.16

9. Sta. Monica 200,495.53

10. Veruela 783,602.74

TOTAL P38,924,029.46

ARMM 1. City of Isabela P31,686,564.90

GRAND TOTAL P1,327,797,094.05

ANNEX E

List of LGUs that failed to maximize the utilization of LDRRMF

REGION LGU

IV-A

1. Cavinti

2. Luisiana

3. Lumban

4. Mabitac

5. Pagbilao, Quezon

6. Sampaloc, Quezon

7. Santa Cruz

8. Santa Rosa City

9. Siniloan

IV-B

1. Abra de Ilog: Looc

2. Bongabong

3. Bulalacao

4. Jose P. Rizal

5. Kalayaan

6. Roxas

7. San Teodoro

8. Sta Cruz; Paluan

V

1. Bato

2. City of Sorsogon

3. Gubat

4. Guinobatan

5. Irosin

6. Palanas

7. Panganiban

8. Rapu-Rapu

VIII 1. La Paz, Leyte

XIII

1. Pilar

2. Sibagat

3. Surigao City

ANNEX F

List of LGUs that have expenditures under the LDRRMF which were improperly charged

to QRF

Region LGU

IV-B 1. Kalayaan

2. Puerto Princesa

V

1. Bacacay

2. Baleno

3. Bombon

4. City of Iriga

5. Dimasalang

6. Esperanza

7. Mandaon

8. Pio V. Corpuz

9. Placer

10. Sto. Domingo

VI 1. Antique Province

2. Passi City

XII

1. Pres. Quirino

2. South Cotabato

3. Surallah

XIII

1. Claver

2. Dapa

3. General Luna

4. Socorro

ANNEX G

List of LGUs that were not able to adhere properly to the accounting and reporting of the

LDDRMF

Region LGU

IV-B 1. Rizal

2. Santa Cruz, Laguna

V

1. Gainza

2. Goa

3. Jose Panganiban

4. Lagonoy

5. Pili

6. Prieto Diaz

7. Province of Albay

8. Siruma

9. Talisay

VI 1. Anilao

XIII

1. Buenavista

2. Butuan City

3. Province of Agusan del Norte

4. Surigao City

ARMM

1. Bacolod Kalawi

2. Balabagan

3. Balindong

4. Bayang

5. Binidayan

6. Buadipuso Buntong

7. Butig

8. Calanogas

9. Ditsaan Ramain

10. Ganassi

11. Kapai

12. Kapatagan

13. Lumba Bayabao

14. Lumbaca Unayan

15. Lumbanaque

16. Lumbatan

17. Madalum

18. Madamba

19. Malabang

20. Marawi

21. Marogong

22. Pagayawan

23. Piagapo

24. Picong

25. Poona Bayabao

26. Pualas

27. Sultan Domalundong

28. Tamparan

ARMM

29. Taraka

30. Tuburan

31. Tugaya

ANNEX H

List of LGUs that were not able to prepare the required fund utilization reports of

LDRRMF

Region LGU

NCR

1. Caloocan

2. Pateros

3. San Juan

IV-A

1. Angono

2. Binangonan

3. Cardona

4. Carmona

5. Los Banos

6. Luisiana

7. Mabitac

8. Magallanes

9. Maragondon

10. Morong

11. Paete

12. Province of Rizal

13. Santa Rosa City

14. Siniloan

15. Taytay

IV-B

1. Agutaya

2. Araceli

3. Busuanga

4. Cagayancillo

5. Coron

6. Dumaran

7. El Nido

8. Jose P. Rizal

9. Kalayaan

10. Linapacan

11. Magsaysay

12. Palawan

13. Romblon Province

14. Taytay

V

1. Barcelona

2. Batuan

3. Bombon

4. Buhi

5. Gainza

6. Guinobatan

7. Magallanes

8. Mandaon

9. Matnog

10. Monreal

V

11. Pili

12. Province of Sorsogon

13. Rapu-Rapu

14. San Fernando

15. San Jacinto

Region LGU

16. Sta. Elena

17. Sta. Magdalena

VI

1. Ajuy

2. Anilao

3. Balasan/

4. Banate

5. Barotac Nuevo

6. Barotac Viejo

7. Bugasong

8. Calinog

9. Carles

10. City of Roxas

11. Concepcion

12. Dingle

13. Dionisio

14. Dueñas

15. Dumalag

16. Dumangas

17. E.B. Magalona

18. Estancia

19. Lemery

20. Maayon

21. Mambusao

22. Mina

23. Murcia

24. Passi City

25. Pavia

26. Pilar

27. Pototan

28. Pres Roxas

29. San Enrique

30. San Miguel

31. San Rafael

32. Sapian

33. Sara

34. Tapaz

35. Victorias City

VII

1. Larena

2. Lazi

3. Siquijor

VIII

22 Municipalities of Eastern Samar

23 Borongan City

24 La Paz, Leyte

25 Matuguinao, Samar

26 Province of Eastern Samar

Region LGU

27 Province of Leyte

XII

1. Banga

2. Esperanza

3. Sarangani

4. Surallah

5. Tantangan

XIII

1. Bacuag

2. Buenavista

3. Bunawan

4. Carmen

5. Dapa

6. Del Carmen

7. Esperanza

8. Jabonga

9. Las Nieves

10. Nasipit

11. Remedios T. Romauldez

12. Rosario

13. San Luis

14. Santiago

15. Sta. Josefa

16. Surigao City

17. Tubay

ARMM

1. Ampatuan

2. Buluan

3. Datu Abdullah Sangki

4. Datu Paglas

5. Datu Unsay

6. Indanan

7. Jolo

8. Kabuntalan

9. Luuk

10. Marantao

ARMM

11. Matanog

12. Pagalungan

13. Pandami

14. Pangutaran

15. Parang

16. Patikul

17. Shariff Aguak

18. South Upi

19. Sultan Mastura

ANNEX I

List of LGUs that processes the granting and liquidation of Cash Advances with incomplete

documentations

Region LGU Amount

IV-A

1. Bay 4,573,363.81

2. Famy P250,000.00

3. Kawit 2,401,049.30

4. Taytay 2,367,812.29

5. Tiaong 1,864,149.69

TOTAL P11,456,375.09

IV-B

1. Agutaya 875,290.00

2. Linapacan 1,400,743.00

3. Quezon P1,098,309.52

TOTAL P3,374,342.52

V

1. Buhi 5,113,203.83

2. Calabanga 4,380,772.00

3. City of Iriga P17,964,631.21

4. City of Sorsogon 5,256,000.00

5. Legazpi City 14,656,791.50

6. Mobo 914,030.00

7. Sorsogon 21,390,000.00

TOTAL P69,675,428.54

VI

1. Calatrava 145,546.36

2. Passi City P1,411,512.00

3. San Enrique 250,000.50

TOTAL P1,807,058.86

VIII 1. Province of Leyte P2,000,000.00

XII 1. Tacurong City P3,559,883.79

XIII

1. Buenavista P2,261,378.38

2. Sibagat 700,000.00

3. Veruela 7,773,855.52

TOTAL P10,735,233.90

GRAND TOTAL P102,608,322.70

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