Ineligible expenditures were charged by the Baras local government to the 2021 Local Disaster Risk Reduction and Management (LDRRM) Funds which was not fully utilized, the Commission on Audit said in its annual audit report.
According to the report, the LGU did not optimally utilize the LDRRMF budget of P5.8 million, leaving a balance of P1.9 million for a utilization rate of 67%.
Out of the unutilized balance, P1.48 million represented appropriations for unimplemented programs: P100,000.00 for manpower services, supplies and materials for operation and maintenance of municipal evacuation centers; P1.345 million for provision of relief operations and other basic needs, cash/food for work program for rehabilitation of damaged local infrastructures, P30,000.00; and purchase and distribution of assorted vegetable seeds for selected farmers, P10,000.00.
These projects, the COA said, should have been implemented to avert or lessen the potential impact of disasters and enhance the capabilities of the constituents to effectively respond to the occurrence of disasters.
The LDRRM officer, however, reasoned that the hiring of additional work force was not necessary due to the absence of a major disaster in 2021 and that the rehabilitation and recovery assistance for Baras was fully covered by funds from the national government,
On the other hand, he said that the MDRRM resolution allocating P300,000 for the purchase of COVID-19 medical supplies was not approved by the Sangguniang Bayan, which insisted that the LGU declare a State of Calamity in order for the 30% Quick Reaction Fund to be utilized.
Another procurement charged to the LDRRMF was also flagged by the COA team for being contrary to law.
A post-audit of the disbursement vouchers disclosed that the 70% Mitigation Fund was utilized for projects which are not supportive of the DRRM activities.
Among those requisitioned were P158,800.00 worth of office equipment, home appliances, a printer, and electrical materials.
The audit team said the expenses should have been charged against the General Fund of the LGU.
While the LDRRM Office clarified that the expense was not for the DRR office but for the establishment of an Emergency Operation Center, the COA stood firm in its recommendation that the LDRRM Fund be strictly utilized for projects and activities exclusively for disaster prevention, mitigation, preparedness, response, rehabilitation and recovery.
Another P214,315.00 in expenditures were noted for inconsistencies between the LDRRMF Investment Plan and the actual expenditures undertaken but the LDRRMO clarified that an error was made in classifying the budget allocation in one expense while the LDRRM Council was not able to include the conduct of hazard mapping and risk vulnerability assessment in the expected outputs of the Fund.
The COA also recommended that the OIC-MDRRM Office refrain from sending individual hired through Job Order contract to participate in trainings as it runs counter with Civil Service rules and regulations on the nature of a JO.
It found out that a number of JOs were sent to trainings sponsored by the DRRM Practitioners ng Islang Katandungan Inc. and Island Catandungan Response (ICARE) Inc., costing the LGU P21,000.00 in registration fees.
The team also discovered that the LGU allowed four unbonded personnel, all hired under JO contract, to act as collecting officers and depositor.
Assigning unbonded JOs to perform collecting functions instead of bonded personnel runs counter to Section 305 of RA 7160, the COA pointed out, while using a JO personnel in depositing collections contravenes the NGAS Manual for LGUs, which assigns the task to the treasurer or cashier.