\ CMs DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNIME DILGNAPOLCOM Centar, EDSA comer Gustin Aven, Vike Tar it 0 Bou 31 Jt 2019 VICE MAYOR GREG G. ANDRES CILG OPINION NO. 26S. 2014 Office of the Vice Mayor Municipality of Sto. Domingo, Nueva Ecija Dear Vice Mayor Andres! ‘This has refenrence to your letter dated 20 June 2018 rec, .-sting for legal opinion on the proper use of unexpended Local Disaster Risk Reduction ind Management Fund (LDRRMP). Per your representation and based on the relevant dov ments submitted, the ‘Municipal Disaster Risk Reduction’ Management Council (MDRI \iC) of the municipality of Sto. Domingo, Nueva Ecija, passed MDRRMC Resolution No. 03-01, Series of 2018, entitled “A RESOLUTION RE-APPROPRIATING THE MUNI PAL DISASTER RISK REDUCTION AND MANAGEMENT TRUST FUND AMOUNTLN«: TO THREE MILLION SEVEN HUNDRED SIXTY FIVE THOUSAND PESOS (Php 3,765 0100.00)”. ‘The Sanggunian concerned ‘likewise received a requesi ‘rom the Local Chief Executive for the supplemental budget relative to the use of une) ended LDRRMF of the MDRRMO. Also, the Chairman for the Committee on Appropriation moved for the approval of said request which was duly seconded by some mer vers. This prompted the presiding officer to request for this Department's opinion on the matter with particular reference to the application of NDRRMC-DBM-DILG JMC No 013-1 dated 25 March 2013 and Section 21 of R.A. No, 10121, otherwise known as the "’hilippine Disaster and Management Act of 2010”. In connection thereto, it is bein, inquired whether the utilization of the unexpended LDREMF (Trust Fund) for the procu:ement of “BACK HOR” and “DUMP TRUCK” for the municipality is allowed. In an attempt to responsively answer the foregoing issues «1 concerns, please find the following discussion relevant. Explicit in Items 6.4 and.6.5, Policies and Procedures LDRRME, JMC ‘No. 2013-1 dated 25 March: 2013 entitled “ALLOCATION AND UTILIZATION OF THE LOCAL DISASTER RISK REDUCTION \ND MANAGEMENT FUND (LDRRMB), that the unexpended LDRRMF shall be used solely for the purpose ofsupporting disaster risk reduction and management activities of |. LDRRMC within the next five (5) years. Provided however, that it may still be utilized fo new expenditure items on the following conditions: 1. Upon submission of a revised Annual Investment Progein (AIP) as approved by the local sanggunian and Local Chief Executive (LCE); sd 2. Upon recommendation of the LDRRMC in accordance ». ith the approved Local Disaster Risk Reduction and Management Plan (LDRR\!”). To wit, the aforecited Items 6.4 and 6.5 of JMC No. 2013-1 \i.ied 25 March 2013 are as follows: 54 The unexpended LDRRMF shall accrué to a special ts: fund solely for the purpose of supporting disaster risk rediaction and mai....cment activities of the Local Disaster risk reduction and management act:\.ies of the Local Disaster Risk Reduction and Management. Council (LDR MC) within the next five (5) years. : 6.5 The unexpended balances of the LDRRMF may be relc.sed and utilized for new expenditure items upon submission of a revised \/” as approved by the local sanggunian and Local Chief Executive (LCE) upon :ecommendation of the LDRRMC in accordance with the approved LDRRM\/( ‘The foregoing provisions appear to be implementing guide! cs of the last paragraph of Section 21, R.A. No. 10121; Item 6.4 béing the implementing ye for the 1* sentence, and Item 6.5 for the 2! sentence thereof, respectively. To wit: “Unexpended LDRRMF shall accrue to a special trust (ivi solely for the purpose of supporting disister risk reduction and manage vient activities of the LDRRMCs within the next five (3) years, Any such amount still not fully utilized after five (5) years shall revert back to the gener! fund and will be available for other social services to be identified by the lo..:! sanggunian.” It follows, therefore, that the MDRRMC Resolution No. 03-1, Series of 2018, stands as the LDRRMC’s recommendation of new expenditure item: which it considers in accordance with the approved LDRRMP and may be purchase! using the unutilized LDRRME. Said recommendation, through MDRRMC Resolution, \as submitted before the sanggunian to be the basis for the revision of the Annual Investme\\ Program (AIP) that is to be approved by the sanggunian and the Local Chief Executive. S.mply put, the ATP must be revised in order for it to incorporate the new expenditure iteins recommended by the MDRRMG. Its only after the approval of said revised AIP that the unexpended LDRRMF may be released and utilized for the new expenditure items thus ‘:icorporated.Now, as to the question of whether the utilization of th unexpended LDRFMF (Trust Fund) for the procurement of “BACK HOE” and “DUMP TRUCK” for the municipality is allowed, we must qualify. If said items were «commended by the MDRRMC as within or in accordance with the approved Local Dis.»:cr Risk Reduction and Management Plan, adopted/incorporated in the revised Annual |avestment Plan (AIP) which was approved by the sanggunian and the local chief execut' -, then the answer is in the affirmative. ‘We hope to have enlightened you on the matter, Very truly yours, BY AUTHORITY OF 1/1: SECRETARY feces MARIVEL C. SAGENDONCILLO, CESO IIL Undersecretary for Lov! Government cc DIR. JULIE J. DAQUIOAG, PH.D., CESO TV DILG Region IIL ceoosiy tw