COA_M2014-009 (1)

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    -

    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

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    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.

    ~

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    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

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    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)

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    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.

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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;

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    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

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    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.

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    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

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    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

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    4

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    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

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    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

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    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

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    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.

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    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.

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    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.

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    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

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    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.

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    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 .

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    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

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    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)

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    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

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    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

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    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