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MEMORANDUM
No.:
Date:
2.01!!:009
.!..-'-"AU""'----"'-G
22~_..__88 2014
FOR:
SUBJECT:
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
Page 1 of34
its constitutionally mandated duty of promulgating accounting and auditing rules and
regulations, formulated these Guidelines in the Audit ofDRRM Funds.
II.
Definition of Terms
1.
Act - refers to Republic Act No. 10121 otherwise known as the "Philippine
Disaster Risk Reduction and Management Act of 201 0".
2.
3.
4.
Compliance Audit - this type of audit seeks to ensure that all resources for DRRM
are appropriated/received and used in accordance with laws, rules and regulations.
5.
7.
context of disaster risk reduction and management and aims to build the capacities
needed to efficiently manage all types of emergencies and achieve orderly
transitions from response to sustained recc.very. Preparedness is based on a sound
analysis of disaster risk and good linkages with early warning systems, and includes
such activities as contingency planning, stockpiling of equipment and supplies, the
development of arrangements for coordination, evacuation and public information,
and associated training and field exercises. These must be supported by formal
institutional, legal and budgetary capacities.
8.
9.
10.
Disaster Risk- 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.
11.
Disaster Risk Reduction - the concept and practice of reducing disaster risks
through systematic efforts to analyze and manage the causal factors of disasters,
including through reduced exposures to hazards, lessened vulnerability of people
and property, wise management of land and the environment, and improved
preparedness for adverse events.
12.
13.
Distribution - the process of moving goods and materials from storage to the
disaster victims, either directly or through the appropriate distribution channels.
14.
Financial Audit - This type of audit seeks to determine the accuracy and reliability
of the data contained in the financial staternents and reports of the agency.
-~
Page 3 of34
III.
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.
18.
1
2
Page 4 of34
Vice-Chairpersons:
Members: 39
Department Secretaries: 14
1. Department of Health (DOH)
2. Department of Environment and Natural Resources (DENR)
3. Department of Agriculture (DA)
4. Department of Education (DepEd)
5. Department of Energy (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 ofF oreign Affairs (DFA)
12. Department of Justice (DOJ)
13. Department ofLabor and Employment (DOLE)
14. Department ofTourism (DOT)
Heads of Government 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. Chief of 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)
-~
Page 5 of 34
Page 6 of 34
Members -
Secretariat -
In Metro Manila, the Metro Manila Disaster Risk Reduction and Management
Council (MMDRRMC)4 has an organizational structure similar to that of the
RDRRMCs. It is composed of the following:
Chairperson -
Chairperson, Metro
Authority (MMDA)
Manila
Development
Vice Chairperson -
Members -
Secretariat -
OCD-NCR
In the Autonomous Region in Muslim Mindanao (ARMM), the RDRRMCARMM5 is composed of the following:
Chairperson -
Regional Governor-ARMM
Secretary, DILG-ARMM
Disaster Response-
3
4
5
Secretary, DSWD-ARMM
Page 7 of34
Secretary, DOST-ARMM
Disaster Rehabilitation
and Recovery-
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
Page 8 of34
7
8
Page 10 of34
A/
r~
Identify, assess and prioritize hazards and risks m consultation with key
3. stakeholders;
4. 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
10
Page 11 of34
6. Ensure that the LGUs, through the Local Disaster Risk Reduction and
Management Offices (LDRRMOs) are properly informed and adhere to the
national standards and programs;
7. Formulate standard operating procedures for the deployment of rapid assessment
teams, information sharing among different government agencies, and
coordination before and after disasters at all levels;
8. Establish standard operating procedures on the communication system among
provincial, city, municipal, and barangay disaster risk reduction and management
councils, for purposes ofwarning and alerting them and for gathering information
on disaster areas before, during and after disasters;
9. Establish Disaster Risk Reduction and Management Training Institutes in such
suitable location as may be deemed appropriate to train public and private
individuals, both local and national, in such subject as disaster risk reduction and
management among others. The Institute shall consolidate and prepare training
materials and publications of disaster risk reduction and management books and
manuals to assist disaster risk reduction 2nd management workers in the planning
and implementation ofthis program and projects.
10. The Institute shall conduct research programs to upgrade knowledge and skills
and ~ocument best practices on disaster risk reduction and management.
The Institute is also mandated to conduct periodic awareness and education
programs to accommodate new elective officials and members of the LDRRMCs;
11. Ensure that all disaster risk reduction programs, projects and activities requiring
regional and international support shall be in accordance with duly established
national policies and aligned with international agreements;
12. Ensure that government agencies and LGUs give top priority and take adequate
and appropriate measures in disaster risk reduction and management;
13. Create an enabling environment for substantial and sustainable participation of
CSOs, private groups, volunteers and communities, and recognize their
contributions in the government's disaster risk reduction efforts;
14. Conduct early recovery and post-disaster
Page 12 of 34
Page 13 of 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~cts, early warning signs and countermeasures;
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 that 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 15 of 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.
2.
3.
4.
5.
Disaster Preparedness
Disaster Response
Disaster Rehabilitation
and Recovery
Page 17 of34
li
end lifti.ng of the st1te of~ Jam.J may alsc be issued by the
The c'C~
tl:v~ r~ccmmendatinu of ht~ _,<)R f ~AC, "laser on the results of
local sanggu;-.,j::,. '
~ .. ~--, .,,p. t~' J
4~.
' ,,;, \'j
. , , '~J1 <"1G nee~._::. aEa1y".s
th e dan1age <e,J,:t
The J'Jational Council shall determine thf. crite
lifting of a stD.te of calamity, including 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 hav~ [ 1 acc)mplished within one17
year duration, the ~alamity are.a declaration may be tcm. ':tted nr lifted.
F. Mechanism for lJtemational Humanitarian Assistance
18
The imJx~::--r.ahon and donation of food, doth=.r:gJ " -:dicine and equipment for
relief and reC0'\:;:j and other disarter m:mageroent J.n:i cov~ry-related supplies is
15
16
l\-,
;,
,;
Page 18 of34
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
ofthe 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;
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
Page 19 of 34
IV.
NDRRM Fund
The NDRRM Fund is appropriated in the annual GAA 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 expendituF~s. It 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
Page 20 of34
b.
c.
12~ ~~ f'
1012~
W~ !}.
'
Page 21 of34
V.
General Guidelines
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)
b)
c)
d)
3.
Page 22 of34
The auditors shall have an understanding oi .,~;.A No. 10121 and its Implementing
Rules and Regulations (IRR), particularly on the following:
4.
a)
b)
c)
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
1.
2.
-~
Page 23 of34
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:
b)
5.
c)
d)
e)
f)
The DRRM Plans are regularly reviewed and updated to consider current
vulnerabilities.
Page 24 of34
DRRMFunds
6.
The utilization of DRRM Funds is in accordance with the purpose for which these
were appropriated and/or with the intent of 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 of Notice of Cash Allocation (NCA) for DRRM is recognized as
"Subsidy from National Government" while cash donations as "Trust LiabilitiesDRRM Fund".
8.
The cash donations are acknowledged through the issuance of 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 of Notice of 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 of receipt.
11.
For NGAs, all unutilized cash donations after the purpose had been served are:
a)
b)
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 Appropriations
a)
b)
The transferred fund is available within the next five years solely for the
purpose of supporting disaster risk reduction and management activities.
Page 25 of34
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.
Cash Donations
d)
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.
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.
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 26 of 34
20.
21.
The cost of donated PPE is based on the declared value by the donor in 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.
Storage/Warehousing
24.
25.
Pending distribution, the relief goods are properly stored and safeguarded m
warehouses to avoid possible damage/spoilage and/or loss/pilferage.
26.
27.
28.
29.
Equipment for DRRM activities are properly secured, maintained and accounted
for.
Distribution
30.
Page 27 of34
31.
32.
The donated relief goods are immediately distributed, especially the perishable
items.
33.
Release of relief goods from the warehouse are properly documented and
acknowledged/received by the designated LGU officials and immediately
distributed to the intended beneficiaries.
34.
Others
VII.
35.
The roles and responsibilities and the corresponding accountabilities of the person/s
in charge in the procurement, handling, warehousing and distribution are clearly
defined and properly discharged.
36.
37.
38.
-~
Page 28 of34
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 AOMs 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
explanations/comments.
6. The financial and operational highlights shall contain the following information and
presented as follows:
a) Financial Highlights
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
Total
p
xxxx
xxxx
:e
xxxx
xxxx
xxxx
xxxx
xxxx
Page 29 of34
Output
Department
- with Bureaus/
Regional/
Field Offices
-without
Bureaus/
Regional/
Field Offices
Prepared
By
Reviewed
By
ATLOSEC/
NCR
SA
SA
Deadline of
Submission/
Transmittal
June 30 to
OCDAuditor
for
nationwide
consolidation
April 30 to
OCDAuditor
for national
consolidation
Signatory
SA
SA
f--------f-----------::-----:c-~i-~ -:------+-----+-------+-------{
Bureaus-with
RegionaV
Field Offices
ATLBureau
SA
April30 to
SA for
consolidation
SA
Page 3oof34
Prepared
By
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Output
Reviewed
By
SA
Deadline of
Submission/
Transmittal
Aprill5 to
SA for
consolidation
Signatory
SA
RegionaV
Field Offices
highlights; and
Status of Implementation of Prior
Years' Audit Recommendations
Bureau
Regional Offices
-with
Field Offices
ATLRegional
Office
RSA
Aprill5 to
the SA for
consolidation
RSA
-without
Field Offices
ATLRegional
Office
RSA
March 30 to
SA for
consolidation
RSA
ATLField
Office or
ATLRegional
Office if
with
no
ATLRegional
Office or
RSA
March 30 to
ATLRegional
Office
or
RSA
for
consolidation
RSA
Field Offices
1\TL
~-------L--------------------La__s_signed
Cities
Output
Prepared
Reviewed
RD
May 30to
OAC,LGS
for
nationwide
consolidation
RD
SA- City
Audit
Group
April30 to
theCOA
Regional
Office for
region-wide
consolidation
SA- City
Audit
Group
Page 31 of34
Agency
Municipalities
Baran gays
f-.
I
'
Output
,-
---
Prepared
By
Reviewed
By
Deadline of
Submission/
Transmittal
Signatory
RD
May 30to
OAC, LGS
for
nationwide
consolidation
RD
ATMMunicipal
Audit
Group
ATLMunicipal
Audit
Group
April30 to
the SAProvincial
Audit Group
for provincewide
consolidation
ATLMunicipal
Audit
Group
Province-wide Consolidation of
Municipal Matrices, financial and
operational highlights; and Status
of Implementation of Prior Years'
Audit Recommendations
All ATLsMunicipal
Audit
Group
SAProvincial
Audit
Group
May 30to
RDfor
region-wide
consolidation
per province
SAProvincial
Audit
Group
RD
June 30 to
OAC, LGS
for
nationwide
consolidation
RD
ATLMunicipal
Audit
Group
ATLMunicipal
Audit
Group
April30 to
the SAProvincial
Audit Group
for
municipalwide
consolidation
ATLMunicipal
Audit
Group
Province-wide Consolidation of
Matrices, financial and operational
highlights;
and
Status
of
Implementation of Prior Years'
Audit
Recommendations
mentioned in the preceding output
(Municipal-wide Consolidation of
Barangay Matrices)
SAProvincial
Audit
Group
May 30to
RDfor
region-wide
consolidation
per province
SAProvincial
Audit
Group
All ATLsMunicipal
Audit
Group
-~
Page 32 of34
Agency
Prepared
By
Output
Reviewed
By
RD
OAC,
LGS
Director
Deadline of
Submission/
Transmittal
June 30 to
OAC, LGS
for
nationwide
consolidation
July 15 to
OCDAuditor
for
nationwide
consolidation
Signatory
RD
Asst.
Commissi
oner,
LOS
I
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
Page 33 of34
f) Annexes
The annexes support the financial and operational highlights, and audit
observations, if any.
10.
VIII. References
Reference shall be made to the following, among others, in the audit ofDRRM:
1.
2.
3.
4.
5.
6.
,7.
IX.
Effectivity
~NDOZA
Commissioner
.
JO~
'
Commissioner
Page 34 of34