AUDIT PROGRAM-1

Province/City/Municipality/Barangay
For the Year 2016

Audit Area Local Disaster Risk Reduction and Management Plan (LDRRMP)
Risk Statement: The Programs, Projects and Activities (PPAs) identified and included
in the Annual Local Disaster Risk Reduction and Management Plan
(LDRRMP) Plan and Budget of the LGU may not be relevant or
responsive in addressing the Local Government Unit’s (LGU) degree
of risk to natural disasters.

Criteria: Implementing Rules and Regulations (IRR) of RA No. 10121

Audit To determine whether the prioritized projects included in the budget and
Objective: LDRRMP were responsive to the LGU’s degree of risk to natural
disasters.

No. Audit Procedures W.P. Audit Period Responsible

Ref. Target Actual
1. Secure from the Environmental
Management Bureau (EMB) Region III
a copy of the LGUs geo-hazard map or
authoritative risk assessment report, and
the Local Disaster Risk Reduction and
Management Plan (LDRRMP) of the
Region identifying the LGUs that will
be likely affected by the disaster and the
degree of risk to natural disasters (e.g.
typhoons, flooding, landslides,
liquefaction etc.)

2 Obtain a copy of the Long-Term AP 1-

LDRRMP from the Local Disaster Risk WP
Reduction and Management Office No.01
(LDRRMO). Correlate whether the
hazards identified in the
EMB/authoritative body, latest disaster
risk assessment report, and the
LDRRMP of the Region are captured in
the Long-Term LDRRMP of the LGU.

3 Obtain from the LDRRMO a copy of AP 1-

the annual LDRRMP and Budget. WP
Review the annual LDRRMP and No. 01

1
No. Audit Procedures W.P. Audit Period Responsible
Ref. Target Actual
Budget and ascertain whether the
prioritized PPAs for the year are aligned
with the Long-Term LDRRMP of the
LGU.

4 Analyze whether the disaster impacts on AP 1-

high risk areas/locations can be WP
considerably addressed by the PPAs No. 01
programmed for implementation.

5 Ascertain the relevance and impact of AP 1-

the prioritized projects by evaluating WP
whether they fairly cover the four No. 01
thematic areas of disaster risk and
management:
o disaster prevention and
mitigation;
o disaster preparedness;
o disaster response; and
o disaster rehabilitation and
recovery.

6 Verify causes and responsibility for the AP 1-

deviations, if any, and determine the WP
effects. No. 01

7 Communicate noted deficiencies

through an Audit Observation
Memorandum.

Prepared by: Reviewed by:

Date: Date: