Download - COA_M2014-009 (1)
-
7/23/2019 COA_M2014-009 (1)
1/34
-
MEMORANDUM
No.:
Date:
2.01 :009
. ..-'-"AU""'----"'-G
2 ~ _ _ _ 8 8
2 14
FOR: All Assistant Commissioners, Cluster Directors, Regional Directors, Assistant
Directors, Supervising Auditors, Audit
Tedm
Leaders and All Others Concerned
SUBJECT:
Guidelines in the Audit of
Disaster
Risk Reduction and Management
DRRM) Funds
I Rationale
In the use of DRRM funds, emergency procedures are usually introduced and
become operational but procedural controls are frequently circumvented or simply
ignored to save lives and mitigate losses.
In
these conditions, our auditors as well as the
people who have the fiscal responsibility over the said funds face challenges
in
terms of
handling and managing risks which are inherent in disaster-related activities.
COA s goal
is
to improve the availability, reliability and quality of financial
information on disaster funds, make it more transparent, enhance accountability and
mitigate potential risks
in
disaster-related transactions. Hence, the Accounting and
Reporting Guidelines on the receipt and utilization of National Disaster Risk Reduction
and Management NDRRM) Fund, cash and in-kind aids/donations from local and
foreign sources, and funds allocated from the agency regular budget for DRRM program
was issued under COA Circulat; No. 2014-002 dated April 15 2014. The guidelines are
benchmarked with international standards on accounting and auditing. For the Local
DRRM Funds, the accounting and reporting guidelines was issued under COA Circular
No. 2012-002 dated September 12, 2012.
At present, there
is
no government-wide audit
of
disaster funds. The audit
is
done
on a per agency basis. In terms
of
internally generated funds
or
those coming from the
government, not a single audit
is
done to track the flow
of
funds or the transfers to
different implementing agencies and/or Civil Society Organizations CSOs) until it
reaches the beneficiaries. Moreover, the information on the donations, either in cash or
in-kind, received and utilized/distributed
is
often fragmented, making it difficult to either
track the aid flows or to have an overall picture
of
the situation. Thus, the COA, through
age 1 of 4
-
7/23/2019 COA_M2014-009 (1)
2/34
-
7/23/2019 COA_M2014-009 (1)
3/34
8
9
10.
11.
12.
13.
14.
context
o
disaster risk reduction and management and aims to build the capacities
needed to efficiently manage all types o emergencies and achieve orderly
transitions from response to sustained
recc.very. Preparedness is based on a sound
analysis o disaster risk and good linkages with early warning systems, and includes
such activities as contingency planning, stockpiling o equipment and supplies, the
development o arrangements for coordination, evacuation and public information,
and associated training and field exercises. These must be supported by formal
institutional, legal and budgetary capacities.
Disaster Prevention
-
the outright avoidance o adverse impacts o hazards and
related disasters. t expresses the concept and intention to completely avoid
potential adverse impacts through action taken in advance such as construction o
dams or embankments that eliminate flood risks, land-use regulations that
do
not
permit any settlement in high-risk zones, and seismic engineering designs that
ensure the survival and function
o
a critical building in any likely earthquake.
Disaster Response
- the provision o emergency services and public assistance
during or immediately after a disaster in order to save lives, reduce health impacts,
ensure public safety and meet the basic subsistence needs o the people affected.
Disaster response is predominantly focused on immediate and short-term needs and
is sometimes called disaster relief '.
Disaster
isk
the potential disaster losses in lives, health status, livelihood, assets
and services, which could occur to a particular community or a society over some
specified future time period.
Disaster Risk Reduction - the concept and practice o reducing disaster risks
through systematic efforts to analyze and manage the causal factors o disasters,
including through reduced exposures to hazards, lessened vulnerability
o
people
and property, wise management o land and the environment, and improved
preparedness for adverse events.
Disaster Risk Reduction and Management
- the systematic process o using
administrative directives, organizations, and operational skills and capacities to
implement strategies, policies and improved coping capacities in order to lessen the
adverse impacts
o
hazards. and the possibility
o
disaster. Prospective disaster risk
reduction and management refers to risk reduction and management activities that
address and seek to avoid the development
o
new or increased disaster risks,
especially
i
risk reduction policies are not put in place.
Distribution
- the process o moving goods and materials from storage to the
disaster victims, either directly or through the appropriate distribution channels.
Financial udit
- This type o audit seeks to determine the accuracy and reliability
o the data contained in the financial staternents and reports o the agency.
~
age of 4
-
7/23/2019 COA_M2014-009 (1)
4/34
15 Performance
Audit
this type
of
audit involves the evaluation of the economy,
efficiency and effectiveness
of
an agency in implementing DRRM programs,
projects and activities.
16. Quick Response Fund - thirty percent (30 ) allocated from the amount
appropriated for NDRRM/LDRRM Fund or 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.
17
Rehabilitation - measures that ensure the ability
of
affected communities/areas to
restore their normal level
of
functioning by rebuilding livelihood and damaged
infrastructures and increasing the communities' organizational capacity.
18
Relief goods - welfare goods for distribution to people affected by calamities,
disasters, ground conflicts such as canned goods, noodles, mosquito nets, blankets,
mats, kitchen utensils, flashlights and other similar items.
III. Salient Features ofRepublic Act RA)
Noo
10121
RA No. 10121 was enacted on July 27, 2009 and was approved on May 27, 2010.
This Act
is
entitled an
Act Strengthening the Philippine Disaster Risk Reduction and
Management System, Providing
for
th National Disaster Risk Reduction and
Management Framework nd Institutionalizing the National Disaster Risk Reduction and
Management Plan, Appropriating Funds Therefor and for Other Purposes.
The Act provides for the development
of
policies and plans and the implementation
of
actions and measures pertaining
to
all aspects
of
disaster risk reduction and
management, including good governance, risk assessment and early warning, knowledge
building and awareness raising, reducing underlying risk factors, and preparedness for
effective response and early recovery.
1
The NDRRMC and its Networks
The National Disaster Risk Reduction and Management Council NDRRMCi
or National Council is responsible for ensuring the protection and welfare
of
the
people during disasters or emergencies. The Council is composed
of
44 members as
follows:
Chairperson: Secretary, Department ofNational Defense
1
Section 4 RA No. 10121
2
Section
5 RA
No. 10121
Page of 4
-
7/23/2019 COA_M2014-009 (1)
5/34
Vice-Chairpersons:
Secretary, Department of Science and Technology
DOST)-
Prevention
Mitigation
Secretary, Department of the Interior and Local Government DILG) -
Preparedness
Secretary, Department
of
Social Welfare and Development DSWD) -
Disaster Response
Director-General, National Economic and Development Authority
NEDA)- Rehabilitation Recovery
Members: 39
Department Secretaries: 14
1 Department ofHealth DOH)
2. Department
of
Environment and Natural Resources DENR)
3 Department ofAgriculture DA)
4 Department ofEducation DepEd)
5 Department ofEnergy DOE)
6. Department
of
Finance DOF)
7. Department
of
Trade and Industry DTI)
8
Department
of
Transportation and Communication DOTC)
9
Department
of
Budget and Management DBM)
10 Department
ofPublic
Works and Highways DPWH)
11
Department ofForeign Affairs D FA)
12. Department
of
Justice DOJ)
13 Department
ofLabor
and Employment DOLE)
14
Department ofTourism DOT)
Heads ofGovernment Agencies:
12
15 Executive Secretary, Office
of
the Executive Secretary
16. Secretary, Office of the Presidential Adviser on the Peace Process
OPAPP)
17
Chainnan, Commission on Higher Education CHED)
18 Chiefof Staff, Armed Forces of the Philippines AFP)
19. Chief, Philippine National Police PNP)
20. Secretary, Office
of
the Press Secretary OPS)
21. Commissioner, National Anti-Poverty Commission-Victims of
Disasters and Calamities Sector NAPCVDC)
22. Chairperson, Philippine Commission on Women PCW)
23. Chairperson, Housing and Urban Development Coordinating Council
HUDCC)
~
age 5
of 4
-
7/23/2019 COA_M2014-009 (1)
6/34
24. Executive Director, Climate Change Office
of
the Climate Change
Commission CCC)
25. President, Philippine Health Insurance Corporation PhilHealth)
26. Administrator, Office ofCivil Defense OCD)
Presidents ofGovernment Financial Institution: 2
27. President, Government Service Insurance System GSIS)
28. President, Social Security System SSS)
Head
of
Quasi-government Agency: 1
29. Secretary-General, Philippine National Red Cross PNRC)
LGU Leagues Presidents: 5
30. President, Union
of
Local Authorities
of
the Philippines ULAP).
31. President, League ofProvinces
ofth
Philippines LPP)
32. President, League ofCities
ofth
Philippines LCP)
33. President, League ofMunicipalities ofth Philippines LMP)
34. President, Liga ng Mga Barangay LMB)
Civil Society Organizations: 4
Private Sector Organization: 1
The NDRRMC is supported by the following DRRM Council Networks:
Regional Disaster Risk Reduction and Management Councils RDRRMC)
Provincial Disaster Risk Reduction and Management Councils
PDRRMC)
City Disaster Risk Reduction and Management Councils CDRRMC)
Municipal Disaster Risk Reduction and Management Councils
MDRRMC)
Barangay Disaster Risk Reduction and Management Committees
The structure ofth National Council is replicated in all Regions.
age 6 o 4
-
7/23/2019 COA_M2014-009 (1)
7/34
Regional Disaster isk Reduction and Management Counci/
3
The members o the RDRRMCs are
as
follows:
Chairpersons -
Vice Chairpersons -
Members -
Secretariat -
Regional Directors, OCD
Regional Directors, DSWD, DILG,
DOST and NEDA
Executives
o
regional offices and field stations
at the regional level o the government
agencies
Regional Offices, OCD
In Metro Manila, the Metro Manila Disaster Risk Reduction and Management
Council MMDRRMC)
4
has an organizational structure similar to that
o
the
RDRRMCs. t is composed
o
the following:
Chairperson -
Vice Chairperson -
Members -
Secretariat -
Chairperson, Metro Manila Development
Authority MMDA)
Regional Director, OCD-NCR
Executives o the MMDA departments or
offices and/or regional offices or field stations
operating in the National Capital Region
NCR) and all other national government
agencies operating in NCR
OCD-NCR
In the Autonomous Region in Muslim Mindanao ARMM), the RDRRMC
ARMM is composed o the following:
Chairperson - Regional Governor-ARMM
Vice Chairperson for:
Disaster Preparedness- Secretary, DILG-ARMM
Disaster Response- Secretary, DSWD-ARMM
3
Section 10
RA
No. 10121
4
Section
6
Rule
4 IRR of ~ A o
121
5
Section 7 Rule
4 IRR
of
RAN . 121
Page
of 4
-
7/23/2019 COA_M2014-009 (1)
8/34
Disaster Prevention and Secretary, DOST-ARMM
Mitigation -
Disaster Rehabilitation Executive Director, Regional Planning
and Recovery- and Development Office RPDO)
Local isaster Risk Reduction and Management ouncif
Local Disaster Risk Reduction and Management Councils LDRRMCs) -
Provincial, City, Municipal Levels, have their own councils formed and chaired
by
their respective Local Chief Executives.
t
the Barangay Level, the Barangay DRRM Committee is assumed by the
existing Barangay Development Council.
The LDRRMCs are composed of, but not limited to, the following:
Chairperson-
Local ChiefExecutive
Members:
1
Local Planning and Development Officer
2
Head, LDRRMO
3. Head, Local Social Welfare and Development Office
4. Head, Local Health Office
5. Head, Local Agriculture Office
6 Head, Gender and Development Office
7 Head, Local Engineering Office
8 Head, Local Veterinary Office
9 Head, Local Budget Office
10. Division Head/Superintendent of Schools , DepED
11. Highest-ranking officer, Armed Forces ofthe Philippines
AFP) assigned in the area
12. Provincial Director/City/Municipal Chief, Philippine National
Police PNP)
13 Provincial Director/City/ Municipal Fire Marshall, Bureau of
Fire Protection BFP)
14. President, Association ofBarangay Captains ABC)
15 Philippine National Red Cross PNRC)
16. Four 4) accredited CSOs and
17 One 1) private sector representative
6
Section 11
R
No. 10121
Page
of 4
-
7/23/2019 COA_M2014-009 (1)
9/34
Local Disaster Risk Reduction
nd
Management Office (LDRRMO)
7
An
LDRRMO shall be established in every provinc.e, chf . 1.d municipality,
and a Barangay Disaster Risk Reduction and Manngement Cornmit
1
(BDRRMC) in
every barangay.
The LDRRMO shall be under the office
of
the governor,
;,ty
or municipal
mayor, and in case of the BDRRMC,
t h e ~
punong
b a r a n g < : ~ . y .
The
I
lRMOs shall be
initially organized and composed of a
DS .RN10
to be assisted
r
three (3) staff
responsible for: (1) administration and training; (2) research
ared
lanning; and (3)
operations and warning.
B Powers and Functions
National Disaster Risk Reduction and Manogen
t
Council NDRRJ\1 : / National
Council
The National Council
8
is
e m p o ~
1
integration, supervision, monitoring and e : .l:
responsibilities:
:th policy-m::Jdn,5, coordination,
functions and h1s the following
1. Develop a National Disaster Risk
Reducti
-
7/23/2019 COA_M2014-009 (1)
10/34
Geographic Information System-based national risk map as policy, planning and
decision-making tools;
5
Establish a national early warning and emergency alert system to provide accurate
and timely advice to national or local emergency response organizations and to
the general public through diverse mass media to include digital and analog
broadcast, cable, satellite television and radio, wireless communications, and
landline communications;
6 Develop appropriate risk transfer mechanisms that shall guarantee social and
economic protection and increase resiliency in the face o disaster;
7. Monitor the development and enforcement
by
agencies and organizations, various
laws, guidelines, codes or technical standards required by the Act;
8 Manage and mobilize resources for disaster risk reduction and management
including the National Disaster Risk Reduction and Management Fund;
9 Monitor and provide the necessary guidelines and procedures on the Local
Disaster Risk Reduction and Management Fund LDRRMF) releases as well as
utilization, accounting and auditing thereof;
10. Develop assessment tools on the existing and potential hazards and risks brought
about by climate change to vulnerable areas and ecosystems in coordination with
the Climate Change Commission;
11 Develop vertical and horizontal coordination mechanisms for a more coherent
implementation o disaster risk reduction and management policies and programs
by sectoral agencies and LGUs;
12 Formulate a national institutional capability building program for disaster risk
reduction and management to address the specific weaknesses
o
various
government agencies and LGUs, based on the results o a biennial baseline
assessment and studies;
13 Formulate, harmonize, and translate into policies a national agenda for research
and technology development on disaster risk reduction and management;
14.
In
coordination with the Climate Change Commission, formulate and implement a
framework for climate change adaptation and disaster risk reduction and
management from which all policies, programs, and projects shall be based;
15 Constitute a technical management group composed o representatives o the
member departments, offices, and organizations, that shall coordinate and meet as
age
1 of 4
-
7/23/2019 COA_M2014-009 (1)
11/34
often as necessary to effectively manage and sustain national efforts
on
disaster
risk reduction and management;
16. Task the OCD to conduct periodic assessment and performance monitoring
of
the
member-agencies
of
the NDRRMC, and the Regional Disaster Risk Reduction
and Management Councils (RDRRMCs), as defined in the NDRRMP; and
17. Coordinate
or
oversee the implementati.on
of
the country s obligations with
disaster management treaties to which it i: a party and see to it that the country s
disaster management treaty obligations be incorporated in its disaster
risk
reduction and management frameworks, policies, plans, programs and projects.
Office of ivil Defense OCD)
The OCD has the primary mission of administering a comprehensive national
civil defense and disaster risk reduction and management program by providing
leadership in the continuous development
of
strategic and systematic approaches as
well as measures to reduce the vulnerabilities and risks to hazards and manage the
consequences of disasters.
9
It is the implementing arm of the NDRRMC and also performs secretariat
functions of the Council.
The OCD s powers and functions are as follows
10
:
1. Advise the National Council on matters relating to disaster risk reduction and
management consistent with the policies and scope as defined in RA No. 10121;
2. Formulate and implement the NDRRMP ensure that the physical framework,
A
3.
~ 4.
social, economic and environmental plans
of
communities, cities, municipalities
and provinces are consistent with such
plan,
The National Council shall approve
theNDRRMP;
Identify, assess and prioritize hazards and risks m consultation with key
stakeholders;
Develop and ensure the implementation
of
national standards in carrying out
disaster risk reduction programs including preparedness, mitigation, prevention,
response and rehabilitation works, from data collection and analysis, planning,
implementation, monitoring and evaluation;
5.
Review and evaluate the Local Disaster Risk Reduction and Management Plans
(LDRRMPs) to facilitate the integration
of
disaster risk reduction measures into
9
Section
8
RA No. 10121
10
Section
9
RA No. 10121
Page of 4
-
7/23/2019 COA_M2014-009 (1)
12/34
-
7/23/2019 COA_M2014-009 (1)
13/34
15 Establish an operating facility to be known as the National Disaster Risk
Reduction and Management Operations Center (NDRRMOC) that shall be
operated and staffed on a twenty-four (24) hour basis;
16
Prepare the criteria and procedure for the enlistment of accredited community
disaster volunteers (ACDVs). It shall include a manual
of
operations for the
volunteers which shall be developed by the OCD in consultation with various
stakeholders;
17
Provide advice and technical assistance and assist in mobilizing necessary
resources
to
increase the overall capacity
of
LGUs, specifically the low income
and in high-risk areas;
18 Create the necessary offices to perform its mandate as provided in the Act; and
19. Perform such other functions as may be necessary for effective operations and
implementation
of
the Act.
Regional Disaster Risk Reduction
and
Management Council RDRRMC)
The RDRRMC
is tasked to coordin? integrate, supervise and evaluate the
activities of the LDRRMCs. It is responsible: in ensuring disaster sensitive regional
development plans. In case
of
emergencies, it shall convene the different regional
line agencies and concerned institutions and authorities.
Local Disaster Risk Reduction
and
Management Council
LDRRMC/
2
The LDRRMC s responsibilities are as follows:
1 Approve, monitor and evaluate the implementation
of
the LDRRMPs and
regularly review and test the plan consistent with other national and local
planning programs;
2. Ensure the integration ot: disaster risk reduction and climate change adaptation
into local development plans, programs and budgets as a strategy in sustainable
development and poverty reduction;
3 Recommend the implementation
of
forced or pre-emptive evacuation
of
local
residents, if necessary; and
4 Convene the local council once every three months or
as
necessary.
11
Section 10, RA No.
l P ~ ~
12
Section
ll b),
RA No
age
3
of
34
-
7/23/2019 COA_M2014-009 (1)
14/34
Local Disaster Risk Reduction andManagement Office
LDRRM0/
The LDRRMO
is
responsible for setting the direction, development,
implementation and coordination of disaster risk management programs within their
territorial jurisdiction.
The LDRRMOs and the BDRRMCs shall organize, train and directly
supervise the local emergency response teams and the Accredited Community
Disaster Volunteers (ACDVs).
The provincial, city and municipal DRRMOs or BDRRMCs shall perform the
following functions:
1. Design, program, and coordinate disaster risk reduction and management
activities consistent with the National Council s standards and guidelines;
2. Facilitate and support risk assessments and contingency planning activities at the
local level;
3.
Consolidate local disaster risk information which includes natural hazards,
vulnerabilities, and climate change risks, and maintain a local risk map;
4. Organize and conduct training, orientation, and knowledge management activities
on disaster risk reduction and management at the local level;
5. Operate a multi-hazard early warning system, linked to disaster risk reduction to
provide accurate and timely advice to national or local emergency response
organizations and to the general public, through diverse mass media, particularly
radio, landline communications, and technologies for communication within rural
communities;
6. Formulate and implement a comprehensive and integrated LDRRMP in
accordance with the national, regional and provincial framework, and policies on
disaster risk reduction in close coordination with the local development councils
(LDCs);
7.
Prepare and submit to the local sanggunian through the LDRRMC and the LDC
the annual LDRRMO Plan and budget the proposed programming of the
LDRRMF, other dedicated disaster risk
r e ~ . . u c t i o n
and management resources, and
other regular funding source/sand budgetary support of the LDRRMOIBDRRMC;
8.
Conduct continuous disaster monitoring and mobilize instrumentalities and
entities
of
the LGU
s
CSOs, private sources for the protection and preservation
of
13
Section 12, RA
No. 1 1il
age 4 of
34
-
7/23/2019 COA_M2014-009 (1)
15/34
life and properties during emergencies in accordance with existing policies and
procedures;
9 Identify assess and manage the hazard vulnerabilities and risks that may occur in
their locality;
10. Disseminate information and raise public awareness about those hazards
vulnerabilities and risks their nature
e < Y ~ c t s
early warning signs and counter
measures;
11 Identify and implement cost-effective risk reduction measures/strategies;
12 Maintain a database
of
human resource equipment directories and location
of
critical infrastructures and their capacities such as hospitals and evacuation
centers;
13 Develop strengthen and operationalize mechanisms for partnership or networking
with the private sector CSOs and volunteer groups;
14 Take all necessary steps on a continuing basis
to
maintain provide or arrange the
provision of or to otherwise make available suitably-trained and competent
personnel for effective civil defense and disaster risk reduction and management
in its area;
15 Organize train equip and supervise the local emergency response teams and the
ACDVs ensuring that humanitarian aid workers are equipped with basic skills to
assist mothers to breastfeed;
16. Respond to and manage the adverse effects of emergencies and carry out recovery
activities in the affected area ensuring th t there
is
an efficient mechanism for
immediate delivery of food shelter and medical supplies for women and children
endeavor to create a special place where internally-displaced mothers can find
help with breastfeeding feed and care for their babies and give support to each
other;
17. Within its area promote and raise public awareness
of
and compliance with the
Act and legislative provisions relevant to the purpose
of
the Act;
18
Serve
as
the secretariat and executive arm
ofthe
LDRRMC;
19 Coordinate other disaster risk reduction and management activities;
20. Establish linkage/network with other LGUs for disaster risk reduction and
emergency response purposes;
Page
5 o 34
-
7/23/2019 COA_M2014-009 (1)
16/34
21. Recommend through the LDRRMC
the
.;;actment
of
local ordinances consistent
with the requirements
of
the Act;
22. Implement policies, approved plans and programs of the LDRRMC consistent
with the policies and guidelines laid down in the Act;
23. Establish a Provincial/City/Municipal/Barangay Disaster Risk Reduction and
Management Operations Center;
24. Prepare and submit, through the LDRRMC and the LDC, the report on the
utilization of the LDRRMF and other dedicated disaster risk reduction and
management resources to the local Commission on Audit (COA), copy furnished
the regional director
of the OCD and the Local Government Operations Officer
of
the DILG; and
25. Perform other matters that may be authorized by the LDRRMC.
The BDRRMC shall be a regular committee
of
the existing BDC and shall be
subject thereto. The punong barangay shall facilitate and ensure the participation of at
least two (2) CSO representatives from existing and active community-based people's
organizations representing the most vulnerable and marginalized groups in the
barangay.
C.
Coordination During Emergencies
14
The LDRRMCs shall take the lead in preparing for, responding to and
recovering from the effects of any disaster based on the following criteria:
1.
The BDC,
if
a barangay is affected;
2. The city/municipal DRRMCs, if two (2) or more barangays are affected;
3. The provincial DRRMC, if two (2) or more cities/municipalities are affected;
4.
The regional DRRMC,
if
two (2) or more provinces are affected; and
5. The NDRRMC, if two (2) or more regions are affected.
The NDRRMC and intermediary LDRRMCs act as support to LGUs, being in
the frontline and having the primary responsibility of responding to disaster. The
NDRRMC and LDRRMCs set the coordination mechanisms and policies for the
private sector and civil society groups.
section 15 R
No.
1 12 ; ;g
age
6
of 4
-
7/23/2019 COA_M2014-009 (1)
17/34
D
National Disaster Risk Reduction and Management Plan (NDRRMP)
The NDRRMP is the document formulated and implemented by the OCD
pursuant to RA No. 10121 that sets out goals and specific objectives for reducing
disaster risks together with related actions
to
accomplish these objectives. The Plan
provides for the identification o hazards, vulnerabilities and risks to be managed at
the national level; disaster risk reduction and management approaches and strategies
to be applied in managing said hazards and risks; agency roles, responsibilities and
lines o authority at all government levels; and vertical and horizontal coordination o
disaster risk reduction and management in the pre-disaster and post-disaster phases.
It
shall be in conformity with the NDRRMF. Significantly, it includes a system for
monitoring and evaluation o programs.
The NDRRMP for 2011-2028 which was approved on February 7, 2012 is a
road map on how DRRM shall contribute to sustainable development. It
has four
long-term goals targeted through the priority areas with corresponding objectives.
Vision: Safer, adaptive and disaster resilient Filipino communities towards
sustainable development
Priority Areas Long term Goals
Disaster Prevention and
A void hazards and mitigate their potential impacts by
Mitigation
reducing vulnerabilities
and exposure and enhancing
capacities o communities
Disaster Preparedness Establish and strengthen capacities o communities to
anticipate, cope and recover from the negative impacts o
emergency occurrences and disasters
Disaster Response
Provide life preservation and meet the basic subsistence
needs o affected
population
based
on
acceptable
standards during or immediately after a disaster
Disaster Rehabilitation Restore and improve facilities,
livelihood and living
and Recovery conditions
and organizational capacities
o
affected
communities, and reduced disaster risks in accordance
wit
the building back better principle
In the local government, the LDRRMCs shall 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 LDCs.
Page
17 of 4
-
7/23/2019 COA_M2014-009 (1)
18/34
E. Declara tion and Lifting
of
State of Calamity
the declaratkm
1f
H duster of barangays,
n '
under
a
s t a t ~
of
caia;nity,.
and the
Efti;11:
National Cou:r,c:
P F ~ s i d e n t s cbclr\rJiior n
l i
assistance
as
de;:med necessary.
Presicent of the Philippines
c : ~ i e s , )rov; ces,
and
regions
on he c
teria set
by
the
.v:mant intei nati 1al humanitarian
The
c ' C ~ end
lifti.ng
of
the st1te
o f ~ Jam.J
may alsc be issued by the
local sanggu;-.,j::,. ' t l : v ~ r ~ c c m m e n d a t i n u
of _,< R f
~ A C , "laser
on
the results
of
th
d
~ - - , . p . J 4 ~ . ,,;,
\ j
e an1age ~ l i l l b e r
or
at l e a s . ~ f ~ y c '
'
~ c c (,',G}o) of
the
means of
livelihood such as banc:as,
fish. ' hides
m,d the likes
are
deEtroyed;
M:a}c;r ro;::-tds and bridges are de,, , ; ' :npassal::le for at least a
disrupting the flow f
1.1
~ ~ ~ - ~ me corn nerce;
ead destruction
of
l s l q o n d ~ ,
rFJl
p mltry and livestock,
ann
agricultural products;
anc'
Epidemics.
Calat'11i1y area declaration may be enforced
1
the :1ffected area for the
duration of one year, unless the effects of the disaste I:: recHring or protracted, in
which case, declaration shaH be a continuing one. o,. ighty-five percent (85%) of
the repair and rehat>ilitation
works
and services h a v ~ [ 1 acc)mplished within one
year duration, the ~ a l a m i t y are.a declaration may be tcm.
':tted
nr lifted.
17
F. Mechanism for lJtemational Humanitarian Assistance
18
The
i m J x ~ : : - - r . a h o n
and donation of food,
doth=.r:gJ
-:dicine and equipment for
relief and
reC0'\:;:j
and other disarter m:mageroent J.n:i c o v ~ r y - r e l a t e d supplies is
15
Section 16, RA No. 10121
16
Section 3, Rule 12,
IRR of ?l.l\
f
-
7/23/2019 COA_M2014-009 (1)
19/34
authorized in accordance with Section 105 of the Tariff and Customs Code of the
Philippines as amended and the prevailing provisions of the General Appropriations
Act covering national internal revenue taxes and import duties of national and local
government agencies; and the said importations and donations are considered as
importation by and/or donation to the NDRRMC subject to the approval of
the Office
ofth
President.
G
Prohibited Acts
19
Any person group or corporation who commits any
of
the following
prohibited acts is held liable and subjected to the penalties in Section 20 of the Act:
1 Dereliction of duties which leads to destruction loss of lives critical damage of
facilities and misuse of funds;
2. Preventing the entry and distribution of relief goods in disaster-stricken areas
including appropriate technology tools equipment accessories disaster
teams/experts;
3. Buying for consumption or resale from disaster relief agencies any relief goods
equipment or other aid commodities which are intended for distribution to disaster
affected communities;
4. Buying for consumption
or
resale from the recipient disaster affected persons
any relief goods equipment or other aid commodities received by them;
5
Selling of relief goods equipment or
other
aid commodities which are intended
for distribution to disaster victims;
6 Forcibly seizing relief goods equipment or other aid commodities intended for or
consigned to a specific group of victims or relief agency;
7
Diverting or misdelivery of relief goods equipment or other aid commodities to
persons other than the rightful recipient or consignee;
8 Accepting possessing using or disposing relief goods equipment or other aid
commodities not intended for nor consigned to him/her;
9 Misrepresenting the source
of
relief goods equipment or other aid commodities
by:
a either covering replacing or defacing the labels of the containers to make
it appear that the goods equipment or other aid commodities came from
another agency or persons;
19
Section 19
R
No. 10121
Page 19
of
4
-
7/23/2019 COA_M2014-009 (1)
20/34
b. repacking the goods, equipment or other aid commodities into containers
with different markings to make it appear that the goods came from
another agency or persons or was released upon the instance of
a
particular
agency or persons;
c
Making false verbal claim that the goods, equipment or other aid
commodity in its untampered original containers actually came from
another agency or persons or was released upon the instance of a particular
agency or persons;
10. Substituting or replacing relief goods, equipment or other aid commodities with
the same items or inferior/cheaper quality;
11. Illegal solicitations by persons or organizations representing others as defined in
the standards and guidelines set by the NDRRMC;
12
Deliberate use
of
false or inflated data in support of the request for funding, relief
goods, equipment or other aid commodities for emergency assistance or
livelihood projects; and
13. Tampering with or stealing hazard monitoring and disaster preparedness
equipment and paraphernalia.
IV Sources and Utilization
o
DRRM Funds
A National Government Agencies (NGAs)
1
Annual General Appropriations Act (GAA)
a NDRRM Fund
The NDRRM Fund is appropriated in the annual G which shall be used
for disaster risk reduction or mitigation, prevention and preparedness
activities such as, but not limited training of personnel, procurement
of
equipment and capital
e x p e n d i t u F ~ s t
can also be utilized for relief:
recovery, reconstruction and other dork 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.
20
20
Section 22.a,
R
No. 101 21
Page 2
of 4
-
7/23/2019 COA_M2014-009 (1)
21/34
b. Quick Response Fund (QRF)
The QRF
is
the thirty percent
(30%))
~ h e NDRRM Fund allocated
to
the
agencies identified by the
NDRRr1' C
hr
relief and recovery programs
in
order that situation and living conditions of pe;)ple in communities or areas
s t r i c k e ~
by d i s a s ~ e r s c a l a m i t i ~ s i d e m i c s or complex emergencies, may be
normalized as qmckly as possible.-
c. Allocation from agency regular budget
All departments, bureaus, offices and agencies of the government are
authorized to use a portion of their aprvopriations to implement projects
designed to address DRRM activities
in :::-.-:ordance
with the guidelines to be
issued by the NDRRMC in coordination
1;
th the Department of Budget and
Management (DBM).
22
2. Cash Donations from Local and Foreign Source
Cash donations are assistance or
contrc
ution from the local or foreign
donor entity/individual to the National Govemrr, J forDRRM projects/program.
B.
Local Government Units LGUs)
General Fund Current Year AppropriatiOJ,
Not less than five percent (5 ) of the es: 'mated revenue from regular
sources shall be set aside to support disaster risk n :magement activities such as,
but not limited to, pre-disaster preparedness vogr ms including training,
purchasing life-saving rescue equipment, supplies ar medicines, for post-disaster
activities, and for the payment of premiums on calar
.i:y
insurance.
Thirty percent (30 ) of the amount appropr ' ted shall be allocated to the
QRF or stand-by fund for telief and recovery project; md activities.
The amount corresponding to the unexpendec appropriation, except those
for capital outlay, shall be transferred
to
the Trust
Fur1
1
books and recognized
as
Trust Liabilities-DRRM. t shall be utilized for the pur lOSe
of
supporting disaster
risk reduction and management activities of the LDRl MCs within the next five
years.
Section
n.c RA
No. 10
f 3,
R le 19,
IRR
1012
\
'
1
}-
Section
22.e,
RA No.
1 0 1 2 ~ W .
Page 2 of34
-
7/23/2019 COA_M2014-009 (1)
22/34
2
Funds transferred from the NDRRM Fund
These are funds received from the National Government for DRRM
activities upon approval of the President.
3 Funds received from other LGUs and other sources.
These are cash donations received from other LGUs, local and foreign
sources.
V
eneral uidelines
1 The audit
of
the Disaster Risk Reducti m and Management (DRRM) shall be part
of the regular audit of agencies.
2
The financial, compliance and performance audit in the evaluation ofDRRM shall
be carried out and shall cover the four thematic areas
of
disaster risk reduction
and management activities, as follows:
a) Prevention and Mitigation
b) Preparedness
c) Response
d) Rehabilitation and Recovery
3 The audit shall be conducted
in
accordance with Philippine Public Sector
Standards on Audit (PPSSAs); INTOSAI GOY 9250 - the Integrated Financial
Accountability Framework (IF AF): guidance on improving information on
financial flows ofhumanitarian aid; and the following International Standards of
Supreme Audit Institutions (ISSAis), among others:
a) ISSAl 5500 Introduction to the 5500 series
of
ISSAis and INTO SAl
GOY 9250
b) ISSAI 5510 The audit
of
disaster risk reduction
c) ISSAI 5520 th audit of disaster-related aid
d) ISSAI 5530 Adapting audit pl\Jcedures to take account
of
the increased
risk of fraud and corruption in the emergency phase
following a disaster
e) IS SAl 5540 Use of geospatial information in auditing disaster
management and disaster-related aid
age
of 4
-
7/23/2019 COA_M2014-009 (1)
23/34
4. The auditors shall have an understanding oi
. ~ ; . A
No. 10121 and its Implementing
Rules and Regulations IRR), particularly
on
the following:
a
Members/composition of the following DRRM Councils and their
ro 1 s/responsi bilities:
National Disaster Risk Reduction and Management Council NDRRMC)
Regional Disaster Risk Reduction and Management Council RDRRMC)
Local Disaster Risk Reduction and Management Council LDRRMC)
Barangay Development Council BDC)
b) Role/Responsibilities ofth Office ofCivil Defense OCD)
c
Development/Formulation, implementation, evaluation, assessment and
monitoring of DRRM plans
d) Prohibited acts
5.
The auditors shall be aware
of
the entire process
of
disaster risk reduction and
management.
6.
Auditors shall make site visits, if warranted, to observe and evaluate the work of
agencies involved in DRRM operations.
The results of audit shall be incorporated in the annual audit report and the
consolidated results are submitted to the OCD Auditor for nationwide
consolidation.
VI. Specific Guidelines
The auditors shall verify/validate compliance by management with the following:
RRMPians
1.
National Disaster Risk Redaction and Management NDRRM) Plan is formulated
in accordance with the approved NDRRM Framework.
2. Local Disaster Risk and Reduction Management LDRRM) Plan is formulated in
accordance with the national, regional and provincial framework, and policies on
disaster risk reduction in close coordination with the LDCs.
~
age 3 of 4
-
7/23/2019 COA_M2014-009 (1)
24/34
3. Member agencies of the NDRRMC formulate their own DRRM Implementing Plan
and manual of operations, establish their emergency operations centers and
designate a focal officer for DRRM.
4.
The DRRM Implementing Plan contains the courses of actions before, during and
after the calamities/disasters and includes, among others, the following:
a) mechanism for the timely delivery of relief goods food and medical supplies)
to the victims such
as:
assessment on the extent of damage, and needs and number of victims
procurement and repacking of relief goods
shipment/transporting
of
relief goods
manner ofdistribution to victims
b) rules and procedures protocols) on the:
mobilization
of
fund resources;
organization of emergency group of responders, rescue teams or
community service brigades;
activation of disaster command centers;
installation/activation
of
area-wide early warning system;
designation of evacuation centers and provision for temporary shelters;
deployment of personnel trained in food handling/relief distribution and
medical and rescue teams;
communication links with concerned government agencies and volunteer
groups;
c) information dissemination on disaster awareness and preparedness;
d) roles and responsibilities
of
the implementing government agencies/offices
and Civil Society Organizations CSOs);
e) manner
of
coordination between, among and within the implementing
agencies; and
f periodic assessment and performance monitoring on the implementation of the
DRRMPlans.
5.
The DRRM Plans are regularly reviewed and updated to consider current
vulnerabilities.
age
4 of 4
-
7/23/2019 COA_M2014-009 (1)
25/34
RRMFunds
6. The utilization o DRRM Funds is in accordance with the purpose for which these
were appropriated and/or with the intent o the donors. In addition, for LGUs, the
utilization is in conformity with the LDRRM Fund Investment Plan prescribed in
COA Circular No.
2012-002
dated September
12, 2012.
7. For NGAs, receipt
o
Notice o Cash Allocation (NCA) for DRRM is recognized as
Subsidy from National Government while cash donations as Trust Liabilities
DRRM Fund .
8. The cash donations are acknowledged through the issuance
o
Official Receipt and
deposited with an authorized government depository bank (AGDB). For NGAs, a
separate bank account is maintained for disaster funds while for LGU s, the receipts
are deposited to their Trust Fund bank account.
9. For LGUs, receipt o Notice o Funding Check Issued (NFCI) for DRRM 1s
recognized as Trust Liabilities-DRRM Fund in the Trust Fund books.
10.
In recognizing the foreign currency cash donations, the amount is converted to local
currency using the current exchange rate at the date
o
receipt.
11.
For NGAs, all unutilized cash donations after the purpose had been served are:
a remitted to the Bureau o the Treasury (BTr), i no condition to return any
unused amount to the donor; or
b) returned to the donor, i specified in the agreement.
The amount remitted to the BTr and returned to the donor is debited to Trust
Liabilities-DRRM Fund .
12.
For LGUs, the following are observed for all unutilized LDRRM funds:
Current Year ppropriations
a At the end o the year, the amount corresponding to the unutilized
appropriation, except those for capital outlay, is transferred to the Trust Fund
bank account and recorded in the Trust Fund books as Trust Liabilities
DRRM Fund .
b The transferred fund is available within the next five years solely for the
purpose
o
supporting disaster risk reduction and management activities.
age 5 of 4
-
7/23/2019 COA_M2014-009 (1)
26/34
c After five years, any balance is reverted back to the General Fund and made
available for other social services identified by the local sanggunian.
ash Donations
d) All unutilized cash donations remain in the Trust Liabilities-DRRM Fund
until fully disbursed.
13.
The national and local government agen;.:ies prepare the report on the receipt and
utilization of the DRRM Funds using the respective formats prescribed in COA
Circular Nos. 2014-002 dated April 15, 2014 and 2012-002 dated September 12,
2012.
14. The monthly and annual reports consolidating the reports mentioned
in
Item VI.l3
are prepared and submitted by
OCD to the NDRRMC, copy furnished the COA
Auditor
of
the OCD in accordance with COA Circular No. 2014-002 dated April
15, 2014.
Procurement
15. In the absence of specific pronouncement by the Government Procurement Policy
Board (GPPB) or requirements
of
the donor, the provisions ofRA 9184, otherwise
known as the Government Procurement Act, are applied in the procurement
of
goods and services.
16. Procurement
of
goods and services are determined based on the following, among
others:
a) extent
of
damage
b) number ofvictims and their basic needs
c inventories of relief goods and donated PPEs
17.
Supplies, materials, relief goods and equipment procured out
of
DRRM Funds are
taken up in the books under the appropriate Inventory and/or PPE account.
Issuances
to
the end-users/beneficiaries, except for PPE, shall be taken
up
under the
appropriate expense account.
In Kind Donations
18. Receipt of in-kind donations is covered by Acknowledgment Receipt while those
transferred to other government agencies by an Invoice Receipt.
19. Upon receipt, in-kind donations other than PPE are sorted, inventoried/counted and
recorded in the Registry of Donated Relief Goods for DRRM for each kind
of
relief
.g :',ds fore repacking and distributi uv
L 1
ft.V
era
Page
6
o
34
-
7/23/2019 COA_M2014-009 (1)
27/34
20. Releases of donated relief goods to the implementing agencies for distribution to
intended beneficiaries/end-users are supported with Issuance Form for In-Kind
Donations- DRRM.
21. The cost of donated PPE is based on the declared value by the donor n the deed of
donation or on the bill of lading/airway bill/parcel notice and/or other related
documents. The fair market value/appraised value is used in the absence of
declared value.
22. Donated PPE is recorded in the appropriate Asset account and the corresponding
depreciation is recognized using the accounting policy prescribed by COA.
23. Transfer
of
donated PPE to other government agencies is approved by the head
of
the transferring agency covered by an Invoice Receipt and dropped from the books
of
accounts. The transferred donated PPE
s
recognized in the books
of
the
recipient agency.
Storage Warehousing
24. Goods and materials whether donated or purchased are inventoried sorted
recorded and reported n accordance with COA Circular No. 2014-002 dated April
15 2014.
25. Pending distribution the relief goods are properly stored and safeguarded
warehouses to avoid possible damage/spoilage and/or loss/pilferage.
26. Stockpile of goods are maintained for ready distribution in case of calamities.
Level of stockpile is based on the policy
of
the implementing agencies concerned.
27. Warehouses/Storage facilities are locakd
n
accessible safe and secured areas.
28. In the absence of warehouse/storage facility temporary distribution hubs/centers
are identified for use in delivery sorting packing and distribution activities.
29.
Equipment for DRRM activities are properly secured maintained and accounted
for.
Distribution
30. The distribution is in accordance with the relief distribution mechanism contained
in the DRRM Plans.
age
7
of 4
-
7/23/2019 COA_M2014-009 (1)
28/34
31. The availability
o
the following are properly coordinated with implementing
partners and the recipient LGUs:
a transportation for the shipment
o
relief goods
b) equipment for the loading and unloading o relief goods
c) manpower for the sorting, repacking and distribution
o
relief goods
d) escorts to ensure the security
o
relief goods to be distributed
e) provision for petroleum, oil and lubricants
32. The donated relief goods are immediately distributed, especially the perishable
items.
33. Release
o
relief goods from the warehouse are properly documented and
acknowledged/received by the designated LGU officials and immediately
distributed to the intended beneficiaries.
34. Release
o
goods directly to the victims/intended beneficiaries is based on the
validated list
o
affected families.
Others
35. The roles and responsibilities and the corresponding accountabilities o the person/s
in charge in the procurement, handling, warehousing and distribution are clearly
defined and properly discharged.
36. Documents/Reports/Records are properly maintained/updated and safeguarded.
37. Access to warehouses/storage facilities shall be limited to authorized personnel.
38. Volunteers are oriented as to their respective assignments/tasks and closely
supervised.
VII.
Reporting on the Results
o
udit
1. The results
o
audit shall communicated to the management through the issuance
o an Audit Observation Memorandum (AOM).
2. All prior years' observations and recommendations that remain uncorrected or
partially implemented, especially those with material impact on the financial
statements and/or operations shall be reitcl''ited by issuing an AOM with updated
figures/amounts or data and the reasons for rr;.anagement' s inaction.
3. Any unresolved issues shall be incorporated in the Annual Audit Report under a
separate caption Disaster Risk Reduction and Management .
~
age 8 of 4
-
7/23/2019 COA_M2014-009 (1)
29/34
4.
The unresolved issues shall be transmitted
in
a matrix form together with the financial
and operational highlights, and the status of implementation
of
prior years
recommendations,
if
any, in electronic and bard copies to the OCD Auditor for
consolidation.
5.
The matrix shall contain the following:
a Audit Observations - are the gist of the A OMs issued containing the criteria,
condition, cause and effect.
b) Audit recommendations - shall address both the cause and effect.
c Management Comments - are the agency s explanation/comments on the
issues raised.
d
Auditor s Rejoinder are the auditor s reactions to the agency s
explanations/ comments.
6.
The financial and operational highlights shall contain the following information and
presented as follows:
a Financial Highlights
Total DRRM funds received and utilized
Beginning balance
if
any)
Received during the year
Total
Less: DRRM funds utilized
Ending balance
From GAA/Lycal
Appropriation
Ordinanc
-
7/23/2019 COA_M2014-009 (1)
30/34
List of RRM quipment
- procured out of GAA and cash donations
- donated
PPE received
- DRRM PPE disposed/transferred
b) Operational Highlights
The operational highlights shall contain the planned activities vis
a-vis the accomplishments.
If
possible, the data shall be quantified.
c The details, as to quantities and costs, of the data in the Financial
Highlights shall
be
presented
as
annex. The information are validated data
from the reports submitted
by
management to the OCD as required under
COA CircularNo. 2014-002 datedAprill5 2014.
7.
The Status on the Implementation of Prior Years Audit Recommendations shall
contain the recommendations that are fully, partially and not implemented.
Management s explanations on those not fully implemented shall be indicated.
8. The levels
of
responsibilities for the preparation, signing and transmittal of the reports
are as follows:
For National Government Agencies (NGAs):
Agency
Department
- with Bureaus/
Regional/
Field Offices
-without
Bureaus/
Regional/
Field Offices
Output
Consolidated Matrices, financial
and operational highlights; and
Status of Implementation of Prior
Years Audit Recommendations
submitted by the ATLs
of
Bureaus
and Regional Offices
Prepared
By
ATL
OSEC/
NCR
Matrix, financial and operational ATL
highlights; and Status
of
OSEC
Implementation
of
Prior Years
Audit Recommendations
Reviewed
By
SA
SA
Deadline of
Submission/
Transmittal
June 30 to
OCDAuditor
for
nationwide
consolidation
April 30
to
OCDAuditor
for national
consolidation
Signatory
SA
SA
April30 to
f f : : : c ~ i ~ -:------ ----- ------- -------{
Consolidated Matrices, financial ATL- SAureaus
-with
RegionaV
Field Offices
and operational highlights; and Bureau
Status
of
Implementation
of
Prior
Years Audit Recommendations
submitted
by
the ATLs
of
Regional
Offices
SA
SA for
consolidation
age
oof 4
-
7/23/2019 COA_M2014-009 (1)
31/34
Agency
Output
Prepared
By
l---_-w it_h_o_u_t-- --:c-M-::-a-tr i-x,--=fi=--m-a-n---,ci::--a::--1-a-n---,d---,-o-p-er-a-:ti-o-na-:l- -A-;l:L-
RegionaV highlights; and Bureau
Field Offices Status of Implementation of Prior
Years Audit Recommendations
Regional Offices
-with
Field Offices
-without
Field Offices
Field Offices
Consolidated Matrices, financial
and operational highlights;
and
Status of Implementation of Prior
Years Audit Recommendations
submitted by the ATLs of Field
Offices
Matrix, financial and operational
highlights; and
Status
of
Implementation
of
Prior
Years Audit Recommendations
Matrix, financial and operational
highlights; and
Status of Implementation of Prior
Years Audit Recommendations
ATL
Regional
Office
ATL
Regional
Office
ATL
Field
Office or
ATL
Regional
Office
if
with no
1\TL
~ L L a
_
_signed
For Local Government Units (LGUs):
Reviewed
By
SA
RSA
RSA
ATL
Regional
Office or
RSA
Deadline
of
Submission/
Transmittal
Aprill5 to
S for
consolidation
Aprill5 to
the SA for
consolidation
March 30 to
SA for
consolidation
March 30 to
ATL
Regional
Office or
RSA for
consolidation
Prepared Reviewed Deadline of
Agency Output Submission/
Signatory
SA
RSA
RSA
RSA
Signatory
By By Transmittal
~ ~ c ~ l : : : : ~
Province Matrix, financial and operational ATL- SA- Apri l30 to SA-
Cities
highlights; and Status of Province Provincial the COA Provincial
Implementation of Prior Years Audit Regional Audit
Audit Recommendations Group Office for Group
region-wide
consolidation
Region-wide Consolidation of S -
Provincial Matrices, financial and Regional
operational highlights; and Status Office
of Implementation
of
Prior Years
Audit Recommendations
Matrix, financial and operational ATL
highlights; and Status of Cities
Implementation of Prior Years
Audit Recommendations
RD
SA- City
Audit
Group
May
30to
RD
OAC LGS
for
nationwide
consolidation
April30 to
theCOA
Regional
Office for
region-wide
consolidation
SA- City
Audit
Group
age
3 of 4
-
7/23/2019 COA_M2014-009 (1)
32/34
I
,-
Deadline
of
Agency
Output
Prepared
Reviewed
Submission/
Signatory
By
By
Transmittal
Region-wide Consolidation
of
City SA RD
May
30to
RD
Matrices, financial and operational
Regional
OAC, LGS
highlights;
and
Status
of
Office
for
Implementation
of Prior Years
nationwide
Audit Recommendations
consolidation
Municipalities
Matrix, financial and operational
ATM-
ATL-
April30 to
ATL-
highlights;
and
Status
of
Municipal
Municipal
the SA-
Municipal
Implementation
of Prior
Years
Audit
Audit
Provincial
Audit
Audit Recommendations
Group
Group
Audit Group
Group
for province-
wide
consolidation
Province-wide
Consolidation
of
All ATLs-
SA-
May 30to
SA-
Municipal Matrices, financial and
Municipal
Provincial
RDfor
Provincial
operational highlights; and Status
Audit
Audit
region-wide
Audit
of Implementation
of
Prior Years
Group
Group
consolidation
Group
Audit Recommendations
per province
Region-wide
Consolidation
of
SA-
R
June 30 to
RD
Municipal Matrices, financial and
R;;;gional
OAC, LGS
operational highlights; and Status
Office
for
of Implementation of Prior Years
nationwide
Audit
Recommendations
per
consolidation
province
Baran gays Matrix, financial
and operational
ATM-
ATL-
highlights;
and Status
of
Municipal
Municipal
Implementation
of
Prior Years
Audit
Audit
f .
Audit Recommendations
Group
Group
Municipal-wide
Consolidation
of
ATM-
ATL-
April30 to
ATL-
Barangay Matrices, financial and
Municipal
Municipal
the SA-
Municipal
operational highlights; and Status
Audit
Audit
Provincial
Audit
of Implementation of Prior Years
Group
Group
Audit Group
Group
Audit Recommendations
for
municipal-
wide
consolidation
Province-wide
Consolidation
of
All ATLs-
SA
May
30to
SA-
Matrices, financial and operational
Municipal
Provincial
RDfor
Provincial
highlights;
and
Status
of
Audit
Audit
region-wide
Audit
Implementation
of Prior Years
Group
Group
consolidation
Group
Audit
Recommendations
per province
mentioned in the preceding output
(Municipal-wide Consolidation of
Barangay Matrices)
~
age 3 of34
-
7/23/2019 COA_M2014-009 (1)
33/34
Deadline
of
Prepared Reviewed
Agency Output
Submission/ Signatory
By By
Transmittal
Region-wide Consolidation
of
SA- RD
June 30 to
RD
Matrices, financial and operational
Regional OAC, LGS
highlights; and
Status of Office for
Implementation
of Prior
Years nationwide
Audit
Recommendations per consolidation
province
mentioned in the
preceding output
(Province-wide
Consolidation
of
Barangay
Matrices)
Nationwide Consolidated
Matrices, financial and OAC,
OAC,
July 15 to
Asst.
operational highlights; and Status of Implementation of LGS Staff
LGS
OCD uditor
Commissi
Prior Years Audit Recommendations Director for
oner,
nationwide
LOS
consolidation
9. The reports mentioned in Item VII.4 shall be consolidated by the OCD Auditor and
transmitted on or before August 30 of each year. The consolidated report shall be in
the form of a Management Letter (ML) addressed to the Chairman, NDRRMC,
containing the following parts:
a) Authority, objective/s and scope
of
audit
b) Financial and Operational Highlights
c) Summary of significant audit observations and recommendations
The audit observation shall contain the gist of the criteria, condition, cause
and effect
The recommendations shall address the cause and effect
Management comments or actions on the audit observations and
recommendations shall be incorporated
Auditor s rejoinder, if warranted
d Status on the Implementation ofPrior Years Recommendations
e
Acknowledgement
age of 4
-
7/23/2019 COA_M2014-009 (1)
34/34
f)
Annexes
The annexes support the financial and operational highlights, and audit
observations, if any.
10. The ML shall be reviewed and signed by the Supervising Auditor, Department
of
National Defense, transmitted by the concerned Cluster Director and posted in the
COA website after transmittal. Copies of the ML shall be furnished the following,
among others:
a President of the Republic ofthe Philippines
b) Vice-President
c) President of the Senate
d) Speaker of the House of Representatives
e) Chairperson-Senate Finance Committee
f)
Chairperson-Appropriations Committee
g) Secretary of the Department ofBudg :;t and Management
VIII References
Reference shall be made to the following, among others, in the audit ofDRRM:
1. RA No. 10121 Philippine Disaster Risk Reduction and Management Act of
2010 and its IRR
2. General Appropriations Act
3.
Local Appropriations Ordinance
4. NDRRM Plan prepared by the OCD
5. LDRRM Plan prepared by the LDRRM Office
6. COA Circular No. 2012-002 dated September 12, 2012
7. COA Circular No. 2014-002 dated April15, 2014
IX Effectivity
This Memorandum shall take effect immediately.
~ N D O Z
.
O ~
Commissioner
Commissioner
Page 4 of 4