(With this issue, the Tribune begins its yearly reporting on the findings and recommendations of the Commission on Audit on transactions of local government units and selected government agencies in the province of Catanduanes for CY 2024, following the release of the audit reports in December 2025)
Government auditors noted several deficiencies in the receipt and distribution of in-kind donations, as well as in the procurement and handling of relief goods, intended for victims of two typhoons in 2024.
In its Annual Audit Report for the province of Catanduanes, the COA said the deficiencies were not in accordance with agency circulars and presented difficulty in ascertaining the actual receipt of intended beneficiaries and proper utilization of government resources.
Following the onslaught of typhoon Kristine and super typhoon Pepito, the Provincial Local Government Unit (PLGU) acquired relief goods in the form of food items and construction materials totaling ₱87.062 million intended to be distributed to the typhoon victims funded by local funds and cash donations under the trust fund.
Likewise, various in-kind donations were received from government organizations such as the Office of Civil Defense (OCD), Department of Social Welfare and Development (DSWD), and other private groups and organizations, the report stated.
The audit team found out that for the in-kind donations, the PLGU did not issue Acknowledgement Receipts except for items received from the OCD and the supply office did not maintain the required Registry of Donated Relief Goods for Disaster Risk Reduction and Management (DRRM).
The PLGU was unable to completely provide the auditors with the proof of distribution of relief goods to the intended beneficiaries, the COA team disclosed.
Records showed that as of December 31, 2024 and up to the writing of the report, the PLGU was only able to provide proofs of receipt for only 51.53 percent of the total quantity distributed.
Additionally, the Relief Distribution Sheets (RDS) duly acknowledged by beneficiaries corresponded to only 41.72 percent of the total items distributed.
Concerned agency officials attributed the delay in submitting the required documentation to the difficulty in retrieving the proofs of distribution from the recipient barangays, given the large volume of relief items and the number of intended beneficiaries
On the other hand, the provincial government was unable to immediately and fully distribute the 5,000 galvanized iron sheets and 358 rolls of AHA tarpaulins donated by OCD Region V.
Ocular inspection conducted by the Audit Team and agency records show that as of March 31, 2025, there were still 2,220 GI sheets and 208 rolls of tarpaulins in storage.
Concerned agency officials explained that they had already procured GI sheets funded through cash donations sufficient to address the needs of the affected areas in Catanduanes.
They said that they were unaware that another batch of GI sheet donations from OCD would arrive, thus, these were not considered in the purchase made. In addition, the PLGU noted that the quality of the donated sheets differed from those procured by the PLGU and they sought to avoid distributing mixed-quality items to prevent potential complaints or misunderstandings from beneficiaries. As a result, they were unable to fully distribute the GI sheets donated by the OCD.
Records showed that the PLGU procured 76,920 GI sheets, with the Purchase Order issued on Dec. 6, 2024, with deliveries were scheduled in three batches on Dec. 6, 17, and 27, 2024.
Consistent with the explanation provided by the PLGU, the PR for the procurement was initiated prior to the arrival of the additional donation from the OCD, which was received only on December 17, 2024 – several days after the procurement transaction was finalized, the audit team observed.
As to the utilization of the Quick Response Fund for the two typhoons, only 42.22 percent of the available P18 million, or equivalent to ₱7.637 million only, was spent.
“This ratio of utilization was low considering that the province was declared under state of calamity twice, under SP Resolution Nos. 548-2024 and 582-2024 due to the onslaught of typhoons which caused widespread destruction, damage to properties and infrastructures, destruction of livelihood and natural resources, and other economic losses to the entire Province during the third and fourth quarters of 2024,” the COA report said.
This indicated that the standby funds allocated were not immediately used to assist areas stricken by the Super Typhoon Pepito late in November 2024, it added.