Consolidated Report On The Audit of The Disaster Risk Reduction Management DRRM Funds For The Year Ended December 31 2022

Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Ave., Quezon City
CONSOLIDATED REPORT
on the Audit of the
DISASTER RISK REDUCTION

MANAGEMENT FUNDS
For the Year Ended December 31, 2022

TABLE OF CONTENTS
Page
I. Authority, Objectives and Scope 1
II. Introduction 3
III. Financial And Operational Highlights
 Financial Highlights 6
 Operational Highlights 16
IV. Consolidated Audit Observations and Recommendations 56
V. Status of Implementation of Prior Years’ Audit

Recommendations 102
VI. Acknowledgement 102
VII. Annexes 103

LIST OF ANNEXES
ANNEX PARTICULARS Page
A Status of Implementation of Prior Years’ Audit

Recommendations 103
B List of Agencies that Submitted Information used in

the Report 127
C Detailed Receipts and Utilizations of LDRRMF per

LGU 133
D LGUs with Insufficient Allocation for LDRRMF 168
E LGUs with Low Utilization for LDRRMF 169
F LGUs with Improper Charging of Disbursements 175
G Unsupported Disbursements of Various LGUs 180
H Deficiencies in Procurement Process of Various LGUs 182
I LGUs with Unimplemented PPAs 184
J LGUs Without/ With Understaffed LDRRMO 187
K Deficiencies in the LDRRMFIP and Local Sanggunian

Resolution 189
L LGUs with Unexpended QRF not Transferred to

Special Trust Fund 190
M Unexpended LDRRMF-CO Inappropriately

Transferred to Special Trust Fund 194
N LGUs with PY Unutilized Balances More Than 5 Years
not Reverted to General Fund 195
O LGUs with PPAs for PY Balances not Included in the

LDRRMFIP 197
P LGUs with Unprepared/ Unsubmitted Reports 201
Q Non-disclosure in the Notes to FS – Current Year

LDRRMF in Various LGUs 206
R Non-disclosure in the Notes to FS – Prior Year

LDRRMF in Various LGUs 207
S LGUs without Separate Subsidiary Ledger Maintained 209
T LGUs with Accounting and Reporting Deficiencies 211
U Detailed Status of Prior Years’ Audit

Recommendations per LGU 213
National Government Audit Sector
Cluster 4 – Defense and Security
Audit Group E – Department of National Defense
Camp General Emilio Aguinaldo, Quezon City
August 30, 2023
Secretary GILBERTO C. TEODORO, JR.

Department of National Defense
Chairperson, National Disaster Risk Reduction and Management Council
Camp General Emilio Aguinaldo, Quezon City
Dear Secretary Teodoro:
Consolidated Report on the Audit of the

Disaster Risk Reduction and Management Funds
I. Authority, Objectives and Scope of Audit
A. Authority
1. Pursuant to Section 2, Article IX-D of the 1987 Philippine Constitution and Section
43 of the Government Auditing Code of the Philippines1, auditors of the different
National Government Agencies (NGAs), Government-Owned and/or -Controlled
Corporations (GOCCs) and Local Government Units (LGUs) have audited the
Disaster Risk Reduction and Management (DRRM) Funds as part of their regular
audit.
2. A Consolidated Report thereof has been prepared in compliance with Section VII,
Par. 9, of COA Memorandum No. 2014-009 dated August 28, 2014.
B. Objectives
3. This report aims to improve the availability, reliability and quality of financial
information on disaster funds, promote transparency, enhance accountability and
mitigate potential risks in disaster related transactions.
1
Presidential Decree No. 1445 dated June 11, 1978.
1 Consolidated Report on the Audit of the DRRM Funds

C. Scope
4. The report covers the results of audit on the receipts and utilizations of the DRRM
Funds as provided under Republic Act (RA) No. 10121 otherwise known as the
Philippine Disaster Risk Reduction and Management Act of 2010.
5. The Financial Highlights of this report were based from the summary of releases
taken from the Department of Budget and Management (DBM) website, and other
financial data submitted by the auditors of 109 NGAs, 56 GOCCs and 1,661 LGUs.
6. Moreover, the consolidated significant audit observations and recommendations were

lifted from the Annual Audit Reports (AAR) of eight NGAs, five GOCCs, along with
the region-wide consolidated significant audit observations and recommendations of
49 provinces, 81 cities and 783 municipalities submitted by the Office of the Assistant
Commissioner, Local Government Audit Sector (OAC-LGAS) of this Commission.
7. Lastly, the Status of Implementation of Prior Years’ Audit Recommendations were

gathered from the AARs of 10 NGAs and four GOCCs submitted and published on
the COA website, along with the 763 LGUs included in the region-wide consolidated
significant audit observations and recommendations submitted by the OAC-LGAS.
Details are presented in Annex A.

II. Introduction
8. Due to the country’s susceptibility to natural and human-induced disasters,

continuous efforts have been made by the government in the past several years to
build people’s capacities and resilience to disasters.
9. This eventually led to the enactment of Republic Act (RA) No. 10121, otherwise
known as the Philippine Disaster Risk Reduction and Management Act of 2010,
which paved the way for a paradigm shift in the country’s disaster management
system from one primarily focused on response and preparedness for response to one
which is more focused on reducing and managing disaster risks2.
10. This national policy transformed and reformed the way the Philippines deals with
disasters and strongly recognized that risks need not become disasters and that the
impacts of disasters can be reduced by addressing the underlying causes of risks. It
emphasized the importance of strengthening people’s capacity to absorb shocks and
stresses, maintaining basic functions during disasters and building back better from
disasters. It likewise recognized some long-standing good practices at the local level
and institutionalized them for upscaling.
11. To implement the provisions of RA No. 10121, the National Disaster Risk Reduction
Management Council (NDRRMC) was created and empowered by relevant agencies
involved in the Disaster Risk Reduction and Management (DRRM) by virtue of their
respective mandates.
12. The NDRRMC is composed of 44 members, headed by the Secretary of the

Department of National Defense (DND) with four Vice-Chairpersons, namely: the
Secretary of the Department of Science and Technology (DOST) for Disaster
Prevention and Mitigation, the Secretary of the Department of the Interior and Local
Government (DILG) for Disaster Preparedness, the Secretary of the Department of
Social Welfare and Development (DSWD) for Disaster Response, and the Director-
General of the National Economic and Development Authority (NEDA) for Disaster
Rehabilitation and Recovery. The structure of the National Council is replicated in
all regions. Every province, city, municipality, and barangay has its own
councils/committees, formed and chaired by their respective Local Chief Executives.
13. The Office of Civil Defense (OCD) is the implementing arm of the NDRRMC and
serves as the Secretariat of the Council.
14. The NDRRMC is also supported by various Regional Disaster Risk Reduction and
Management Councils (RDRRMC) and Local Disaster Risk Reduction and
Management Councils (LDRRMC) nationwide, also known as its Networks.
2
National Disaster Risk Reduction and Management Plan 2020-2030.

15. The powers and functions of the NDRRMC and its Networks include the following:
a. The NDRRMC is empowered with policy-making, coordination, integration,

supervision, monitoring and evaluation functions;
b. 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;
c. The RDRRMC is tasked to coordinate, integrate, supervise and evaluate the

activities of the LDRRMC. It is responsible for ensuring disaster-sensitive
regional development plans. In case of emergencies, it shall convene the different
regional line agencies and concerned institutions and authorities; and
d. The LDRRMC is responsible to approve, monitor and evaluate the

implementation of the DRRM plan and regularly review and test the plan
consistent with other national and local planning programs; to ensure the
integration of disaster risk reduction and climate change adaptation into local
development plans, programs and budgets as a strategy in sustainable
development and poverty reduction; to recommend the implementation of forced
or pre-emptive evacuation of local residents, if necessary; and to convene the
local council once every three months or as necessary.
16. RA No. 10121 also enumerated various sources of funds to be used by all agencies
and instrumentalities of the Government to implement the identified DRRM
programs and projects.
17. In the use of disaster funds, emergency procedures are usually introduced. As such,
procedural controls are frequently bypassed to save lives and mitigate losses3.
18. 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.4
19. COA’s goals 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, led to the promulgation of
various circulars and memoranda to prescribe the accounting and reporting guidelines
on the receipt and utilization of DRRM funds.
3
COA Circular No. 2014-002 dated April 14, 2014.
4
COA Memorandum No. 2014-009 dated August 24, 2014.

20. These guidelines recognize that transparency and accountability in the use of disaster
relief aid/donations and DRRM funds have considerable importance to donors,
bilateral and multilateral organizations, other stakeholders and the public.

III. Financial and Operational Highlights
21. The Financial Highlights of this report include summary of releases taken from the
Department of Budget and Management (DBM) website, and other financial data
submitted by the auditors of 109 NGAs, GOCCs and 1,661 LGUs. Details are
presented in Annex B.
22. On the other hand, the data reported in the Operational Highlights of this report was
gathered from the reports submitted by the OCD.
A. Financial Highlights
23. In order to achieve the vision of a safer, adaptive and disaster-resilient Filipino
communities toward sustainable development, RA No. 10121 established various
sources of funds (herein referred to as the DRRMF) to support and implement the
identified DRRM programs and projects, to wit:
a. A disaster fund on the national level, herein referred as National Disaster Risk
Reduction Management Fund (NDRRMF), which shall be used for disaster risk
reduction or mitigation, prevention and preparedness activities. It can also be
utilized for relief, recovery and reconstruction efforts that address the impact of
calamities that occurred during the budget year or disasters that happened two
years prior to the budget year5;
b. Quick Response Fund (QRF) is also appropriated to serve as a stand-by fund to

be used for relief and rehabilitation programs and projects in order that the
situation and living conditions of people in communities or areas stricken by
disasters, calamities, epidemics, or complex emergencies, may be normalized as
quickly as possible6;
c. All departments, bureaus, offices and agencies of the government are also
authorized to use a portion of their appropriations to implement projects designed
to address DRRM activities in accordance with the guidelines issued by the
NDRRMC and DBM7;
d. LGUs are likewise mandated to fund its DRRM activities from the following
sources (herein referred as LDRRMF):
● At least five percent of their estimated revenue from regular sources to

support DRRM activities;
5
Section 22(a) of RA No. 10121.
6
Section 22(c) of RA No. 10121.
7
Section 22(e) of RA No. 10121.

● Unexpended balance of the LDRRMF in the preceding years within the five-
year validity period of the Special Trust Fund;
● Fund transferred from the NDRRMF upon the approval of the President; and
● Fund received from other LGUs and other sources; and
e. All agencies are also allowed to receive financial aids or donations, both in cash
and in kind, from local and foreign sources.
24. The NDRRMF appropriated during the year is composed of the following:
a. Appropriations under Fiscal Year (FY) 2022 General Appropriations Act8 (GAA)
amounting to ₱20 billion for the following programs:
i. Disaster risk reduction or mitigation, prevention and preparedness activities

(herein referred as NDRRMP) and additional funding source of the QRF
totaling ₱19 billion; and
ii. Marawi Recovery, Rehabilitation and Reconstruction Program (MRRRP)

amounting to ₱1 billion; and
b. Continuing Appropriations (CONAP) under FY 2021 GAA9 amounting to

₱699.664 million for the implementation of the NDRRMP, and MRRRP;
25. Out of the total appropriated NDRRMF totaling ₱20.7 billion, DBM released
₱17.893 billion during the year.
26. QRF appropriations totaling ₱6.35 billion were fully released to eight core agencies,
namely: Department of Agriculture (DA), Department of Education (DepEd),
Department of Health (DOH), Department of Public Works and Highways (DPWH),
Department of Social Welfare Development (DSWD), Bureau of Fire (BFP),
Philippine National Police (PNP) and OCD.
27. Moreover, various NGAs and GOCCs reported allocation totaling ₱658.182 million
from their regular budget to implement various DRRM projects and programs.
28. Meanwhile, 1,517 LGUs allocated an aggregate amount of ₱43.789 billion for its
LDRRMF for CY 2022.
29. Various cash donations totaling ₱3.354 billion were also reported during the year.
8
RA No. 11639.
9
RA No. 11518.

30. The aforementioned received funds totaling ₱72.044 billion, along with the adjusted
beginning balance of the DRRMF totaling ₱66.348 billion, comprise the total fund
made available for use during the year in the amount of ₱138.392 billion.
31. Out of the funds available for the year, ₱72.778 billion was utilized/ transferred to
other agencies, while the amount of ₱11.546 million was reverted to the Bureau of
Treasury (BTr), leaving a balance of ₱65.603 billion as of report date. Summary of
fund receipts, utilizations and balances are presented in Table 1.
Table 1: Summary of Receipts, Utilizations and Balances of DRRMF
(in thousand Philippine pesos)
NDRRMF (A.1) Agencies’
Particulars QRF Regular LDRRMF Donations Grand
NDRRMP MRRRP CARED10 Total (A.2) Budget (A.4) (A.5) Total
(A.3)
Balance, Jan. 1 6,382,106 5,540,030 1,734,921 13,657,057 5,554,579 - 32,371,526 4,620,367 56,203,529
NGAs 5,193,366 1,875,439 505,619 7,574,424 5,554,579 - - 295,358 13,424,361
GOCCs 1,188,740 3,664,591 1,229,302 6,082,633 - - - - 6,082,633
LGUs - - - 32,371,526 4,325,009 36,696,535
Add:
(978,744) 3,228,614 417,673 2,667,543 (4,285,406) 9,933,273 1,483,552 345,422 10,144,384
Adjustments:
NGAs (2,365,320) (341,437) (87,189) (2,793,946) (4,285,406) 9,866,292 - (99,561) 2,687,379
GOCCs 1,386,576 3,570,051 504,862 5,461,489 - 66,981 - 1,312 5,529,782
LGUs - 1,483,552 443,671 1,927,223
Adj. Balance 5,403,362 8,768,644 2,152,594 16,324,600 1,269,173 9,933,273 33,855,078 4,965,789 66,347,913
NGAs 2,828,046 1,534,002 418,430 4,780,478 1,269,173 9,866,292 - 195,797 16,111,740
GOCCs 2,575,316 7,234,642 1,734,164 11,544,122 66,981 - 1,312 11,612,415
LGUs - - - - 33,855,078 4,768,680 38,623,758
Add: Receipts
17,087,273 805,789 - 17,893,062 6,350,000 658,182 43,789,356 3,353,591 72,044,191
during the year
NGAs 15,393,962 586,009 - 15,979,971 6,350,000 616,030 - 40,500 22,986,501
GOCCs 1,693,311 219,780 - 1,913,091 42,152 - 6,601 1,961,844
LGUs - - - - 43,789,356 3,306,490 47,095,846
Total Funds
22,490,635 9,574,433 2,152,594 34,217,662 7,619,173 10,591,455 77,644,434 8,319,380 138,392,104
Available
Less:
Utilization
14,169,666 6,482,483 1,090,137 21,742,286 6,773,394 5,967,383 34,474,764 3,819,993 72,777,820
during the
Year
NGAs 12,875,686 1,907,451 397,396 15,180,533 6,773,394 5,937,937 - 101,767 27,993,631
GOCCs 1,293,980 4,575,032 692,741 6,561,753 29,446 - 417 6,591,616
LGUs - - - - - - 34,474,764 3,717,809 38,192,573
Less: Reversion
6,506 341 - 6,847 4,699 - - - 11,546
to BTr
NGAs 6,506 341 6,847 4,699 - - - 11,546
Balance, Dec.
8,314,463 3,091,609 1,062,457 12,468,529 841,080 4,624,072 43,169,670 4,499,387 65,602,738
31
NGAs 5,339,816 212,219 21,034 5,573,069 841,080 4,544,385 - 134,530 11,093,064
GOCCs 2,974,647 2,879,390 1,041,423 6,895,460 - 79,687 - 7,496 6,982,643
LGUs - - - - - - 43,169,670 4,357,361 47,527,031
10
Comprehensive Aid to Repair Earthquake Damage (CARED) For Region XI (Davao Region) and Region
XII (SOCCSKSARGEN).

A.1. Summary of Receipts, Utilizations and Balances of NDRRMF
• Beginning Balance, Receipts and Available Funds for the Year
32. As shown in Table 1, various NGAs and GOCCs still have prior years’ unutilized
funds totaling ₱16.325 billion, which is still available for use during the year. DBM
also released allotments for the NDRRMF for CY 2022 totaling to ₱17.893 billion to
20 NGAs and seven GOCCs. As such, a total fund of ₱34.218 billion is made
available for use.
33. Out of the total allotments released by DBM to various NGAs and GOCCs, DPWH
received the highest amount of ₱5.121 billion, followed by the DSWD with total
allotment of ₱4.230 billion, DA with ₱3 billion and DepEd with total allotment of ₱2
billion. Graphical representation is shown in Figure 1.
Figure 1: Highest Allotments Released by DBM for NDRRMF
DA DEPED
2B NHA, 1.307 B
3B
DSWD OCD 1.042 B

4.23 B
Other Agencies
DPWH 1.193 B
5.121 B
34. Shown in Table 2 are the detailed receipts and funds available to various recipient
agencies for CY 2022.
Table 2: Total NDRRMF Available during the Year per Agency

(in thousand Philippine Pesos)
Fund Received during the Year
Agency Adjusted Total Funds
Balance, Jan. 1 NDRRMP MRRRP Total Available
NGAs
1. DPWH 3,088,354 5,096,223 25,000 5,121,223 8,209,577
2. DSWD 324,872 4,230,123 - 4,230,123 4,554,995
3. DA 245,118 3,000,000 - 3,000,000 3,245,118
4. DEPED 19,109 2,000,000 - 2,000,000 2,019,109
5. OCD 692 1,041,942 - 1,041,942 1,042,634
6. DOH - - 338,000 338,000 338,000
7. BTR 799,460 - 84,000 84,000 883,460
8. DOTR 170,000 500 - 500 170,500
9. DTI 1,038 - 66,000 66,000 67,038
10. CDA 42,802 - - - 42,802
11. EMB 2,172 - 36,000 36,000 38,172
12. NMIS 37,458 - - - 37,458
13. MSU 28,730 - - - 28,730
14. PNP - 25,174 - 25,174 25,174
15. PCG - - 17,960 17,960 17,960
16. PA - - 13,053 13,053 13,053

Fund Received during the Year
Agency Adjusted Total Funds
Balance, Jan. 1 NDRRMP MRRRP Total Available
17. PIA 6,282 - 2,100 2,100 8,382
18. BJMP 8,376 - - - 8,376
19. NYC 6,015 - - - 6,015
20. BFP - - 3,896 3,896 3,896
Subtotal 4,780,478 15,393,962 586,009 15,979,971 20,760,449
GOCCs
1. NHA 9,863,419 1,106,641 200,000 1,306,641 11,170,060
2. LWUA 1,186,761 255,667 - 255,667 1,442,428
3. PCA - 331,003 - 331,003 331,003
4. PPA 273,351 - - - 273,351
5. SHFC 132,295 - 19,780 19,780 152,075
6. PTNI 54,940 - - - 54,940
7. NIA 33,356 - - - 33,356
Subtotal 11,544,122 1,693,311 219,780 1,913,091 13,457,213
Grand Total 16,324,600 17,087,273 805,789 17,893,062 34,217,662
• Utilization of NDRRMF and Ending Balance
35. Out of the total funds available for the year totaling ₱34.218 billion, the NDRRMF
reported a total utilization of ₱21.742 billion, which includes disbursements totaling
₱20.269 billion and fund transferred to other agencies totaling ₱1.473 billion. while
the amount of ₱6.847 million was reverted to the BTr, leaving a balance of ₱12.469
billion at year-end. Details are shown in Table 3.
Table 3: Utilization of NDRRMF
Utilizations
Program Total Funds Fund Reverted Balance,
Available Disbursement Transferred to Total to the BTr Dec. 31
Other Agencies
NDRRMP 22,490,635 13,747,139 422,527 14,169,666 6,506 8,314,463
MRRRP 9,574,433 5,431,573 1,050,910 6,482,483 341 3,091,609
CARED 2,152,594 1,090,137 - 1,090,137 - 1,062,457
Total 34,217,662 20,268,849 1,473,437 21,742,286 6,847 12,468,529
36. Out of the 20 NGAs and seven GOCCs, two agencies have already exhausted their
funds as of year-end, while 19 agencies reported a utilization rate ranging from 0.73
to 99.90 percent. On the other hand, no utilizations have been reported by six
agencies. Details are shown in Table 4.
Table 4: Utilization of NDRRMF per Agency
Total Utilizations Utilization
Agency Reverted Balance,
Funds Rate
NDRRMP MRRRP CARED Total to the BTr Dec. 31
Available
NGAs
1. BTR 883,460 - 883,460 - 883,460 - - 100.00
2. PNP 25,174 25,174 - - 25,174 - - 100.00
3. BFP 3,896 - 3,892 - 3,892 4 - 99.90
4. DTI 67,038 - 66,924 - 66,924 - 114 99.83
5. DOTR 170,500 500 167,450 - 167,950 - 2,550 98.50
6. EMB 38,172 - 37,375 - 37,375 - 797 97.91
7. BJMP 8,376 - 8,039 - 8,039 337 - 95.98
8. DOH 338,000 - 293,600 - 293,600 - 44,400 86.86
9. OCD 1,042,634 869,321 - - 869,321 7 173,306 83.38

Total Utilizations Utilization
Agency Reverted Balance,
Funds Rate
NDRRMP MRRRP CARED Total to the BTr Dec. 31
Available
10. DPWH 8,209,577 5,792,516 396,145 397,396 6,586,057 - 1,623,520 80.22
11. DA 3,245,118 2,593,819 - - 2,593,819 6,499 644,800 79.93
12. DSWD 4,554,995 3,594,356 45 - 3,594,401 - 960,594 78.91
13. CDA 42,802 - 30,095 - 30,095 - 12,707 70.31
14. PIA 8,382 - 5,632 - 5,632 - 2,750 67.19
15. DEPED 2,019,109 - 14,794 - 14,794 - 2,004,315 0.73
16. NMIS 37,458 - - - - - 37,458 0
17. MSU 28,730 - - - - - 28,730 0
18. PCG 17,960 - - - - - 17,960 0
19. PA 13,053 - - - - - 13,053 0
20. NYC 6,015 - - - - - 6,015 0
Subtotal 20,760,449 12,875,686 1,907,451 397,396 15,180,533 6,847 5,573,069
GOCCs
1. NHA 11,170,060 1,106,128 4,492,673 671,493 6,270,294 - 4,899,766 56.13
2. PCA 331,003 131,028 - - 131,028 - 199,975 39.59
3. PTNI 54,940 - 18,469 - 18,469 - 36,471 33.62
4. PPA 273,351 - 42,149 - 42,149 - 231,202 15.42
5. SHFC 152,075 - 17,350 - 17,350 - 134,725 11.41
6. LWUA 1,442,428 56,824 4,391 21,248 82,463 - 1,359,965 5.72
7. NIA 33,356 - - - - - 33,356 0
Subtotal 13,457,213 1,293,980 4,575,032 692,741 6,561,753 - 6,895,460
Total 34,217,662 14,169,666 6,482,483 1,090,137 21,742,286 6,847 12,468,529
A.2. Summary of Receipts, Utilization and Balances of QRF
37. At the beginning of the year, seven out of eight core agencies still have unutilized
QRF amounting to ₱1.269 billion This amount, along with the QRF released during
the year totaling ₱6.350 billion, comprise the total available funds of ₱7.619 billion.
38. Out of the total available funds, these agencies utilized a total amount of ₱6.773
billion or 88.90 percent, while the amount of ₱4.699 million was reverted to the BTr,
leaving a balance of ₱841.080 million at year-end. The summary of receipts,
utilizations and balances per agency is presented in Table 5.
Table 5: Receipt, Utilization and Balance of QRF per Agency

Utilization Utilization
Agency Adjusted Receipt Total Reverted
Fund Balance, Rate
Balance, during Funds Disburse Total to the
Transfer Dec. 31
Jan. 1 the Year Available ment Utilization BTr
to IAs
1. PNP - 50,000 50,000 50,000 - 50,000 - - 100.00
2. DPWH 1,001,412 1,000,000 2,001,412 1,975,719 - 1,975,719 - 25,693 98.72
3. DSWD 19,302 1,250,000 1,269,302 1,250,064 - 1,250,064 - 19,238 98.48
4. DA 8,572 1,000,000 1,008,572 568,822 397,574 966,396 1,581 40,595 95.82
5. DEPED 69,451 2,000,000 2,069,451 1,728,168 - 1,728,168 - 341,283 83.51
6. OCD 38,573 500,000 538,573 438,272 - 438,272 - 100,301 81.38
7. BFP 35,006 50,000 85,006 47,605 - 47,605 3,118 34,283 56.00
8. DOH 96,857 500,000 596,857 313,170 4,000 317,170 - 279,687 53.14
Total 1,269,173 6,350,000 7,619,173 6,371,820 401,574 6,773,394 4,699 841,080 88.90
A.3. Summary of Receipts and Utilization of funds from Agencies’ Regular Budget
39. Twelve agencies reported that they have allocated a portion of their regular budget
for the implementation of various DRRM programs and projects for CY 2022 totaling

₱658.182 million. This amount, along with the unexpended balances in the preceding
years totaling ₱9.933 billion, comprise the total available funds of ₱10.591 billion.
40. Out of the total available funds, these agencies utilized a total amount of ₱5.967
billion or 56.29 percent, leaving a balance of ₱4.624 billion at year-end. The
summary of receipts, utilizations and balances per agency is presented in Table 6.
Table 6: Receipts, Utilizations and Balances of Allocated Funds from Agencies’ Regular Budget
Utilization
Adjusted Allocation Utilization
Agency Total Funds Fund Balance,
Balance, during the Rate
Available Disbursement Transfer to Total Dec. 31
Jan. 1 Year
IAs
NGAs
1. DBM - 102 102 102 - 102 - 100.00
2. PN - 681 681 681 - 681 - 100.00
3. OCD 27,281 615,247 642,528 596,374 5,458 601,832 40,696 92.82
4. DPWH 9,839,011 - 9,839,011 5,335,322 - 5,335,322 4,503,689 54.23
Subtotal 9,866,292 616,030 10,482,322 5,932,479 5,458 5,937,937 4,544,385 56.60
GOCCs
1. LBP - 227 227 178 - 178 49 78.41
2. PICCI - 95 95 55 - 55 40 57.89
3. PHIC 4,981 25,642 30,623 16,730 - 16,730 13,893 54.63
4. DBPLC - 300 300 96 - 96 204 32.00
5. PCA - 4,399 4,399 1,164 - 1,164 3,235 26.46
6. DBP 62,000 - 62,000 10,606 - 10,606 51,394 17.11
7. LBP-LFC - 11,289 11,289 617 - 617 10,672 5.47
8. CIC - 200 200 - - - 200 -
Subtotal 66,981 42,152 109,133 29,446 - 29,446 79,687 26.98
Total 9,933,273 658,182 10,591,455 5,961,925 5,458 5,967,383 4,624,072 56.29
A.4. Summary of Receipts, Utilization and Balances of LDRRMF
41. A total of 1,517 LGUs allocated a total amount ₱43.790 billion for its LDRRMF for
CY 2022. This amount, along with the unexpended balances in the preceding years
totaling ₱33.854 billion, comprise the total available funds for the implementation of
various LDRRM programs and projects totaling ₱77.644 billion.
42. The LGUs reported a total utilization of ₱34.474 billion or 49.37 percent, leaving a
balance of ₱43.170 billion at year-end. The summary of receipts, utilizations and
balances per region is presented in Table 7, while details per LGU were presented in
Annex C.
Table 7: Receipts, Utilizations and Balances of LDRRMF

(in million Philippine pesos)
Utilization
Regions Adj. Balance, Total Funds Balance,
Receipts Utilization Rate (%)
Jan. 1 Available Dec. 31
NCR (15) 5,828 3,917 9,745 3,358 6,387 34.46
CAR (82) 1,295 1,425 2,720 1,107 1,613 40.70
Region I (128) 1,389 2,249 3,638 1,465 2,173 40.27
Region II (94) 2,104 3,291 5,395 2,710 2,685 50.23
Region III (21) 1,515 2,594 4,109 2,120 1,989 51.59
Region IV-A (146) 4,056 6,285 10,341 4,806 5,535 46.48
Region IV-B (69) 1,202 1,618 2,820 1,027 1,793 36.42

(in million Philippine pesos)
Utilization
Regions Adj. Balance, Total Funds Balance,
Receipts Utilization Rate (%)
Region V (119) 1,364 2,286 3,650 1,635 2,015 44.79
Region VI (135) 2,311 3,376 5,687 2,496 3,191 43.89
Region VII (123) 4,446 2,656 7,102 2,673 4,429 37.64
Region VIII (142) 1,712 2,080 3,792 1,488 2,304 39.24
Region IX (74) 1,292 1,436 2,728 1,248 1,480 45.75
Region X (81) 1,697 1,920 3,617 1,537 2,080 42.49
Region XI (54) 963 3,221 4,184 2,213 1,971 52.89
Region XII (53) 1,129 1,718 2,847 1,478 1,369 51.91
Region XIII (78) 1,328 1,786 3,114 1,488 1,626 47.78
BARMM (103) 223 1,932 2,155 1,625 530 75.41
Total (1,517) 33,854 43,790 77,644 34,474 43,170 49.37
A.5. Summary of Receipts, Utilization and Balances of Donations from all Sources
• Receipt and Utilization of Cash Donations
43. Three NGAs, one GOCC and 552 LGUs reported a total cash donation of ₱8.319
billion available for use during the year, which is composed of the prior years’
unutilized balance and amount received during the year totaling ₱4.966 billion and
₱3.353 billion, respectively. The total utilization reported during the year was ₱3.82
billion, leaving a balance of ₱4.499 billion at year-end. Details are shown in Table 8.
Table 8: Cash Donations Received and Utilized
Agency/ Region Adj. Balance, Total Funds Balance,
Receipts Utilization
NGAs
DepEd 13,601 1,832 15,433 12,929 2,504
DSWD 124,558 - 124,558 3,641 120,917
OCD 57,638 38,668 96,306 85,197 11,109
Subtotal 195,797 40,500 236,297 101,767 134,530
GOCCs
PEZA 1,312 6,601 7,913 417 7,496
Subtotal 1,312 6,601 7,913 417 7,496
LGUs
NCR (6) 6,589 5,060 11,649 5,074 6,575
CAR (33) 60,037 72,114 132,151 94,633 37,518
Region I (36) 142,460 131,101 273,561 127,692 145,869
Region II (24) 46,925 364,480 411,405 27,990 383,415
Region III (15) 412,203 125,888 538,091 296,731 241,360
Region IV-A (104) 936,427 275,281 1,211,708 695,920 515,788
Region IV-B (39) 549,731 146,371 696,102 263,291 432,811
Region V (55) 478,733 388,646 867,379 441,713 425,666
Region VI (57) 610,676 295,916 906,592 362,113 544,479
Region VII (41) 256,227 552,685 808,912 492,015 316,897
Region VIII (44) 263,861 381,774 645,635 434,938 210,697
Region IX (8) 160,650 62,966 223,616 68,131 155,485
Region X (19) 194,254 37,784 232,038 65,958 166,080
Region XI (24) 438,030 87,540 525,570 167,818 357,752
Region XII (15) 143,030 99,116 242,146 41,906 200,240
Region XIII (20) 65,765 247,869 313,634 126,307 187,327
BARMM (12) 3,082 31,899 34,981 5,579 29,402
Subtotal (552) 4,768,680 3,306,490 8,075,170 3,717,809 4,357,361
Grand Total 4,965,789 3,353,591 8,319,380 3,819,993 4,499,387

• Receipt and Utilization of In-Kind Donations – NGAs and GOCCs
44. Two NGAs reported various unutilized/ undistributed in-kind donations received in
previous years totaling ₱15.374 million, along with donated relief goods and other
non-food items received during the year totaling ₱19.066 million. Of this amount,
relief goods totaling ₱21.767 million were issued to various beneficiaries, leaving a
balance of ₱12.673 million at year-end. Details are presented in Table 9.
Table 9: Relief Goods Received and Issued by NGAs

Adj. Balance, Balance,
Agency Particulars Receipts Issuances
Jan. 1 Dec. 31
Medicines & Medical
DOH ₱7,247,746.00 ₱15,685,108.00 ₱10,523,970.00 ₱12,408,884.00
Supplies
Subtotal 7,247,746.00 15,685,108.00 10,523,970.00 12,408,884.00
OVP Food Items 570,564.22 3,313,712.50 3,665,460.72 218,816.00
Medicines & Medical
4,799,704.65 67,500.00 4,822,204.65 45,000.00
Supplies
Non-Food Items 2,446,481.64 - 2,446,481.64 -
Other Relief Items 309,184.93 - 309,184.93 -
Subtotal 8,125,935.44 3,381,212.50 11,243,331.94 263,816.00
Grand Total ₱15,373,681.44 ₱19,066,320.50 ₱21,767,301.94 ₱12,672,700.00
45. In addition to donated relief goods, five agencies reported unutilized/undistributed

donated PPEs received in previous years totaling ₱5.478 million along with in-kind
various PPE donations received this year amounting to ₱215.870 million. Of this
amount, ₱136.288 million of PPEs were issued/used/distributed to various
beneficiaries, leaving a balance of ₱85.060 million at year end. Details are shown in
Table 10.
Table 10: Relief Good Donations Received and Issued by NGAs
Adj. Balance, Issued / Used/ Balance,
Agency Particulars Receipts
Jan. 1 Distributed Dec. 31
BFP Vehicle - ₱ 2,134,671.35 ₱ 2,134,671.35 -
Subtotal - 2,134,671.35 2,134,671.35 -
DepEd Buildings - 732,106.00 732,106.00 -
Other Equipment - 30,909.00 30,909.00 -
Subtotal - 763,015.00 763,015.00 -
DSWD Buildings - 73,784,521.82 73,784,521.82 -
IT Equipment - 82,103,423.61 14,301,740.16 ₱67,801,683.45
Other Equipment - 499,243.68 249,621.84 249,621.84
Vehicle - 56,233,823.65 39,225,492.95 17,008,330.70
Subtotal - 212,621,012.76 127,561,376.77 85,059,635.99
OVP Buildings ₱ 57,142.86 - 57,142.86 -
Other Equipment 921,000.00 - 921,000.00 -
Vehicle 4,500,000.00 - 4,500,000.00 -
Subtotal 5,478,142.86 - 5,478,142.86 -
PAF Vehicle - 350,971.00 350,971.00 -
Subtotal - 350,971.00 350,971.00 -
Grand Total ₱ 5,478,142.86 ₱ 215,869,670.11 ₱ 136,288,176.98 ₱85,059,635.99
46. Moreover, four NGAs also reported various relief goods and PPEs received and
utilized during the year, however, the amounts of the in-kind donations were not
specified. Details are presented in Table 11.

Table 11: Relief Good and PPE Received and Issued but no Amount Indicated
Adj. Balance,
Agency Particulars Receipts Issuances Balance, Dec. 31
Jan. 1
DSWD Food Items 991,000 - - 991,000
Medicines & Medical Supplies 43,610 - - 43,610
Non-Food Items 24,710 - - 24,710
Other Relief Items 109 - - 109
Subtotal 1,059,429 - - 1,059,429
OCD Food Items 1,296 163 697 762
Medicines & Medical Supplies 2,590 - 390 2,200
Non-Food Items 7,299 223 1,896 5,626
Other Relief Items 49 - 2 47
Subtotal 11,234 386 2,985 8,635
DOH Vehicles 100 2 - 102
Subtotal 100 2 - 102
BFP Medical Equipment - 7 7 -
Subtotal - 7 7 -
Grand Total 1,070,763 395 2,992 1,068,166
47. In order to realize the vision for a safer, adaptive and resilient Filipino communities,
the need to properly equip the different member agencies are recognized through
acquisition of various equipment and other relief items during the year. Details are
shown in Table 12.
Table 12: Equipment and Relief Items Acquired out of DRRM Funds
Agency from GAA Cash Donations Total
NGAs
BFP ₱ 10,702,448.00 - ₱ 10,702,448.00
DA 88,591,555.00 - 88,591,555.00
DepEd 1,665,987.24 - 1,665,987.24
DOH 49,758,319.42 - 49,758,319.42
DOT 748,262.00 - 748,262.00
DSWD 947,823,714.65 - 947,823,714.65
OCD 133,244,016.48 ₱ 2,233,000.00 135,477,016.48
PAF 350,971.00 - 350,971.00
PCG 59,710.00 - 59,710.00
PN 431,860.00 - 431,860.00
PNP 96,381,152.99 - 96,381,152.99
Subtotal 1,329,757,996.78 2,233,000.00 1,331,990,996.78
GOCCs
DBPLC 95,788.00 - 95,788.00
GSIS 662,384.41 - 662,384.41
Subtotal 785,172.41 - 758,172.41
Grand Total ₱ 1,330,108,967.78 ₱ 2,233,000.00 ₱ 1,332,749,169.19

B. Operational Highlights
National Disaster Risk Reduction and Management Plan (NDRRMP)
48. To implement RA No. 10121, the DRRM Framework was developed and approved
on June 16, 2011 to provide a comprehensive, all-hazards, multi-sectoral, inter-
agency and community-based approach to DRRM. Thereafter, OCD led the
development of the National DRRM Plan (NDRRMP) 2011-2028.
49. The NDRRMP serves as a roadmap towards the realization of DRRM and sets out
goals and specific objectives for reducing disaster risks together with related actions
to accomplish these objectives.
50. To ensure its relevance and responsiveness to the evolving risks the country faces,
RA No. 10121 mandated the conduct of reviews to assess the progress on DRRM
Framework and NDRRMP.
51. As prescribed under the law, a Sunset Review was conducted to provide a systematic
evaluation of the accomplishments and impact of the Act as well as the performance
and organizational structure of its implementing agencies.
52. Relative thereto, the updated NDRRMP 2020-2030 was developed and duly
approved by the Council to help the country move towards its vision of resilience, as
stated in its framework
53. The updated NDRRMP, consisting of 23 outcomes, 50 outputs and 206 activities, is
guided by various considerations, including but not limited to the following:
a. The four thematic areas were retained, but the outcomes, outputs, and activities,
were revised based on the learnings from the past eight years of implementation;
b. The four thematic areas are still to be steered by the four vice chairpersons of the
NDRRMC;
c. The updated timeline is attuned with the national development planning cycles
and the NDRRMP will use a common timeline for all the activities;
d. Risk reduction strategies and plans, across different timescales and landscapes,
with targets, indicators, and time frames, aimed at preventing the creation of risk,
the reduction of existing risk and the strengthening of economic, social, health,
and environmental resilience were adopted; and
e. The need to invest in the health of all Filipinos as demonstrated by the COVID-
19 pandemic was considered. This is done by prioritizing health and wealth-being
in DRRM actions.

54. The Operational Highlights of this Report was taken from the Accomplishment
Report developed by the OCD as the executive arm and secretariat of the NDRRMC,
incognizant of the Council’s mandated functions encompassing policy-making,
coordination, integration, supervision, monitoring and evaluation under Section 6 of
RA No. 10121.
55. The reported accomplishments of various member-agencies for the four thematic
areas are as follows:
Thematic Area I: Disaster Prevention and Mitigation

GOAL:
⮚ Address current and reduce future risks of communities and government through
mainstreaming integrated risk management into science, policy and practice.
OBJECTIVES:
⮚ Improve access, understanding, and use of updated risk information, DRR-related
statistics, and research;
⮚ Apply integrated risk management assessment tools;
⮚ Implement risk-centered national, sub-national and sectoral policies, plans and budgets;
⮚ Institutionalize timely, responsive, context- and culture-specific early warning systems;
⮚ Access to effective, responsive and inclusive risk financing and insurance mechanisms.
⮚ Improve and protect ecosystem integrity;
⮚ Build resilience of livelihoods and businesses; and
⮚ Disaster-resilient human settlements
OUTCOME 1: Improved access, understanding and use of updated risk

information and research
Lead Agency: DOST
Implementing Partners: OCD, DILG, DA, DOH, DENR, DENR-MGB, DENR-
NAMRIA, CCC, DICT, DOST PHIVOLCS, DOST-
PAGASA, DOST-PNRI, DSWD, DOE, DTI, DepEd,
DPWH, DOT, NEDA, OPAPP, PCOO, NAPC-VDC, LPP,
LCP, LMP, ULAP, LMB, PRC, CSOs, Private Sector, LGUs,
and DRRMCs
Other Agencies: PSA, NCDA, Development Partners, and

other agencies/Institutions/Organizations deemed necessary
Reporting
Indicator Accomplishment
Agency
1. Number of disaster and CCC • Conducted case study in the flooding of
climate municipal-scale Municipality of Masantol, Pampanga
hazard and risk information River.
for 1,489 municipalities • The PSF Unit conducted an outreach
updated by 2022 mission to the Municipality of Maramag,
Bukidnon.
2. Number of the 42,045
barangays that are able to None Reported
input accurate hazards and

Reporting
Agency
risk information in online
mapping platforms by 2022
3. Number of healthcare
facilities/ hospitals that are
able to use hazard and risk None Reported
assessment data present in the
areas
4. Standard codes and guidelines DICT • Drafted Guidelines for the Emergency
for contribution and access of Communications Plan for Government
information to and from the Emergency Telecommunications Team.
database system formulated Also, Region IV-A generated guidelines for
by 2020 Peace and Order; and Quality Workplace
Implementation.
CCC • Administered survey that aims to
consolidate climate risk datasets,
information, tools and methodologies to be
subjected to a comprehensive analysis.
Forty responses were received out of 136
respondents.
DPWH • Prepared and submitted to the DBM the
Agency Asset Management Plan (AAMP)
for 2022-2023.
5. One integrated information
system from NAMRIA,
None Reported
MGB, PAG-ASA and
PHILVOLCS
6. Number of hazards, exposure NEDA • Maintained/ managed the online system
and vulnerability databases Climate and Risk Information System for
publicly accessible Planning (CRISP), a repository of
geospatial information.
DPWH • Developed the National Buildings
Inventory Application (NGOBIA) for the
management of database of National
Buildings.
• Developed the Flood Control Inventory
Application (FCIA) for monitoring and
management of all Flood Control and
Drainages Structures owned and
maintained by the Department.
• They were getting inventory list of
deteriorated bridges and listings of Bridges
and Flyovers for Repair/Rehabilitation/
Retrofitting.
• Reviewed and evaluated the proposed
PMMS application for ODA Projects and
Project Monitoring.
7. Number of health facilities World • A total of 15 schools in Eastern Samar have
using standardized DRRM-H Vision improved facilities through the renovation
Information System

Reporting
Agency
and construction of Wash facilities,
restrooms and classroom blocks.
8. Number of indicators reported - • Reported 25 out of the 38 indicators, across
annually to the online Sendai the Seven Global Targets.
Framework Monitor
9. Number of LGUs that have DA (BFAR) • Total of 406 LGUs reported the damage
reported minimum required and loss on data for fisheries.
disaster damage and loss data to
national authorities
10. Number of affected DA (BFAR) • Total of 724 fisher folks were affected by
individuals/ populations disasters that occurred in the region.
disaggregated by sex, age,
and disability reported to
national level by the LGUs
OUTCOME 2: Implemented risk-centered national, sub-national, and
sectoral policies, plans, and budgets
Lead Agency: DILG
Implementing Partners: OCD, NEDA, DBM, DOST, DHSUD, DOH, CCC, DOE,
DA, DPWH, DSWD DENR, PCOO, DepEd, PRC, LPP, LCP,
LMP, ULAP, LMB, CSOs, LGUs, and DRRMCs
Reporting
Agency
1. Number of approved DRRM, NEDA • Assisted the RDRRMCs in the review of
CCA, and environment-related the Local DRRM Plans (LDRRMPs) of
policies, plans, and budgets provinces and Highly Urbanized Cities
(HUCs) and Independent Component
Cities (ICCs).
DA (BFAR) • Crafted the Public Service Continuity Plan
(PSCP).
DPWH • Issued Department Order 243 or the
Revised Guidelines for the Prompt Release
of QRF and Submission of
Accomplishment Reports on Calamity
Funded Projects.
DepEd • Total of one DepEd Order (DO) approved.
• Approved DRRMS 2022 Work and
Financial Plan.
DBM • Drafted the ECC Plan, a resolution that
provides policies on energy efficiency and
conservation.
PCW • Conducted the review and endorsement of
FY 2022 and 2023 GAD Plans and Budgets
(GPBs) and review of FY 2021 GAD
Accomplishment Reports (GAD ARs) of
national government agencies
implementing DRRM programs, activities
and projects (PAPs).
CCC NCCET (in NEP Level)

Reporting
Agency
• Increased National Government
Instrumentalities compliance from 145 in
FY 2022 to 210 agencies in FY 2023 budget
process.
LCCET
• The CCET helpdesk received a total of 113
AIP-CCET submissions, these include 20
cities, 82 Municipalities and 10 Provinces.
Also, CCC published the Local Climate
Investment Brief (LCIB) for FY 2016-
2020. The report showed that LGUs have
identified ₱250.8 billion for adaptation and
₱29.5 billion for mitigation.
People’s Survival Fund

• The PSF Board approved the application of
five proponents to access the Project
Development Grant.
• CCC has proposed several priority
legislative measures including: Low
Carbon Economy Bill, Philippine Disaster
and Emergency Management Act/
Department of Disaster Resilience Act and
Integrated Coastal Management Act.
2. Number of national and local NEDA • Regional Office CAR formulated its Public
government offices with Service Continuity Plan (PSCP).
Public Service Continuity DepEd • Downloaded funds to 16 regional offices
Plans for Public Service Continuity Planning
DOF/GSIS • Had an existing approved PSCP.
DBM • DBM also has adopted and issued its PSCP.
DICT • Conducted face-to-face PSCP trainings.
PCW • Developed the PSCP and conducted
simulation exercises.
DPWH • The Central Office has developed its PSCP
last 2019 and was recently updated.
3. Number of Local Government World • Conducted school-based risk assessment to
Units (LGU) with Climate and Vision 10 schools in Eastern Samar to identify the
Disaster Risk Assessments risks within the school community to be
(CDRA) included in DRRM contingency plan.
4. Number of LGUs with CSOs
None Reported
members in their LDRRMCs
5. Number of Highly Urbanized NEDA • Led the formulation of the Philippine
City (HUC)s, Independent Development Plan (PDP) 2023-2028.
Component Cities (ICC), Together with the Regional Development
provinces, cities, and Plans 2023-2028.

Reporting
Agency
municipalities with risk- • Reviewed and endorsed DRR-CCA
informed development plans Enhanced Bicol and Central Luzon
Regional Physical Framework Plans.
(2020-2040)
CCC • Submitted a total of 1,396 LCCAPs of 69
provinces, 135 cities, and 1,193
municipalities.
6. Number of regions, HUCs, OCD • Reported 907 out of 1,715 LGUs have
ICCs, provinces, cities, adopted and implemented local DRR
municipalities that have strategies in line with the NDRRMP.
adopted and implemented
LDRRM plans in line with the
NDRRMP by 2021 (Sendai
Indicator E.2 and SDG 11.b)
7. Number of barangays with
DRRM plans aligned with the None Reported
LDRRM plan
8. Number of LGUs that submit
monthly LDRRM fund None Reported
utilization reports
9. Number of LGUs with DOH • Total of 523 LGUs have institutionalized
DRRM-Health plan and DRRM-H System. On implementation of
budget by 2022 Universal Health Care (UHC) 71 provinces
and cities are included as participating
UHCs.
OUTCOME 3: Increased structural integrity of housing, building, and

critical infrastructure
Lead Agency: DPWH
Implementing Partners: OCD, DHSUD, DSWD, DOST, DTI, DENR, DILG, DOH,
DND, DepEd, CHED, DA, DOE, DICT, DOTr, PCW, AFP,
PNP, LPP, LCP, LMP, ULAP, LMB, Private Sector,
DRRMCs, LGUs, BFP
Other Agencies: NCCA, NCDA, PSA, NIA, MWSS, PICE,

and other agencies/offices/organizations deemed necessary
Reporting
Agency
1. Number of government-owned CCC • One NGA, 13 SUCs and one GOCC
(or public sector) submitted QAR to CCET helpdesk that
infrastructure conforming to were tagged as “New building with climate
building codes risks”
• While, four NGAs and four SUCs the
tagged “Renovated old-building with
climate risk”.
2. Structural assessment of
government-owned None Reported
infrastructure conducted
3. DRRM-CCA-informed None Reported

Reporting
Agency
National Building Code
implemented by 2021
4. Number of DRRM-CCA-
informed local zoning
None Reported
ordinances formulated and
approved
5. Number of risk-informed new DPWH • Conducted Vulnerability and Risk
critical infrastructure Assessment of Public School and Hospital
Buildings and other Public Buildings
within Metro Manila.
6. Number of risk-informed
None Reported
education infrastructure
7. Number of assessed critical DPWH • Prepared for consulting services for
infrastructure structural assessment and detailed
engineering design for retrofitting of
government buildings Phase I-IV.
8. Guidelines on the redesign, DPWH • Prepared retrofitting guidelines in
retrofitting, or operational coordination with UPMO-BMC, "Seismic
modifications and gender Retrofitting Manual for Highway Bridge".
responsiveness of
infrastructure implemented
by 2021
9. Number of hospitals and other
health facilities conforming to
None Reported
building codes and zoning
regulations
10. Number of local builders and
carpenters trained on resilient None Reported
building practices
11. Structural assessment of NEDA • The Health Facilities Services and
hospitals and other critical Regulatory Bureau has licensed 1,278
health infrastructure hospitals and approved 1,105 DOH-Permit-
conducted to-Construct (DOH-PTC).
12. Number of plans with DPWH • UPMO-BSPMC Project for retrofitting
provisions on retrofitting of were DepEd Regions V, VIII, IX and CAR,
government-owned (or public bridges in Lambingan and Guadalupe
sector) infrastructure Metro Manila, and Quirino Bridge in
Region XIII.
13. Number of plans with DepEd • Total of 25 Detailed Engineering Designs
provisions on retrofitting of (DED) in NCR schools are ready for
hospitals and other health care retrofitting.
facilities
14. Number of schools and other
education facilities
None Reported
conforming to building codes
and zoning
15. Enforcement of land use
regulations in the location of None Reported
health and education facilities

Reporting
Agency
and critical infrastructure
16. Number of risk-informed
None Reported
agricultural infrastructure
17. Number of Health Emergency DOH • Generated and submitted 365 reports to
Alert Reporting System OCD.
(HEARS) Reports submitted
to OCD
OTHER
18. Percentage increase (with DPWH • Provided technical assistance in the
respect to the previous year) Detailed Architectural and Engineering
of resilient shelters/ housing Design (DAED) preparations of different
units in LGUs local government unit buildings.
OUTCOME 4: Institutionalized timely, responsive, context- and culture-

specific early warning systems, reaching the last mile
Lead Agency: DOST
Implementing Partners: OCD, DOST, PHIVOLCS, DOST-PAGASA, DENR-MGB,
NAPC-VDC, DICT, DILG, DSWD, DOH, DA, CCC, PCOO,
LPP, LCP, LMP, ULAP, LMB, CSOs, PRC, Private Sector,
LGUs, DRRMCs
Other Agencies: NCIP, Academe and Research Institutes and

other agencies/offices/organizations deemed necessary
1. Number of DENR and DOST
staff trained on the use of
monitoring and warning None Reported
technologies in the national
and field levels
2. Number of DENR and DOST
monitoring and warning
offices equipped with the None Reported
latest technology and devices
for monitoring and warning
3. Guidelines on the utilization
of DRRM and CCA related
None Reported
research and innovation for
early warning developed
4. Early warning, early action NEDA • Reviewed the Project Concept Paper on
systems and protocols in all Establishment of Near-Real Time
levels for all major hazards Landslide Warning System.
including emerging and re- DOH • Conducted training for new SPEED
emerging infectious diseases members participated by 73 operation
developed by 2023 center staff from Health Centers.
5. Number of provinces World • Sixty-eight early warning signs were
equipped with early warning Vision installed in Maguindanao. These are signs
system facilities by 2022 for water levels, flood, fire warnings and
evacuation routes.

Reporting
Agency
6. All focal persons of early
warning systems at the
national and local levels None Reported
trained in the systems and
protocols by 2022
7. Number of LGUs that have a
plan to act on early warnings None Reported
(Sendai Indicator G4)
8. Number of health facilities DOH • A total of 1,171 out of 1,715 (68.28%) have
with early warning, early functional Epidemiology and Surveillance
action systems and protocols Units (ESU) in health facilities all over the
in all levels for all major country.
hazards including emerging
and re-emerging infectious
diseases developed
9. Number of LGUs with
guidelines and protocols on
pre-emptive evacuation None Reported
developed in accordance with
their early warning system
10. Number of NGAs and LGUs World • Facilitated Child-Focused Disaster Risk
trained on the development of Vision Reduction Training to 72 members of
inclusive EWS/ DRRM Municipal DRRM Councils in
Maguindanao.
• Conducted learning workshop to 60
stakeholders in Eastern Samar.
11. Number of EWS messaging
that is in a format sensitive to
the needs of persons with None Reported
disabilities, older persons,
children, and women
12. Number of vulnerable groups World • Facilitated a Child-Focused DRR Training
that are able to participate in Vision for MRDRRMC members.
the development of EWS
OUTCOME 5: Communities’ access to effective and applicable disaster
risk financing and insurance
Lead Agency: DOF
Implementing Partners: DBM, DSWD, OCD, DOST, DOH, DILG, DA-PCIC, DOLE,
DTI, DepEd, CCC, GSIS, SSS, PhilHealth, NAPC-VDC,
LPP, LCP, LMP, ULAP, LMB, CSOs, PRC, Private Sector,
LGUs, DRRMCs
Other Agencies: Insurance Commission, Development

Partners, and other agencies/offices/organizations deemed
necessary
1. Number of NGAs and LGUs DOF • A total of 1,536 (89.61%) out of 1,714
that are able to allocate funds LGUs were insured. While, all the 296
to insure critical infrastructure (100%) NGAs were insured.

Reporting
Agency
2. Number of public-private
disaster-related insurance
None Reported
products available and
subscribed
3. Research on risk financing
None Reported
modalities conducted
4. Directory of available
financing windows for LGUs None Reported
developed and updated
5. Standard operating
procedures and guidelines to
None Reported
access risk financing
developed
6. Number of inspected
establishments that pay
None Reported
government mandated social
insurance
7. Number of farmers and DA (BFAR) • Four fisher folks availed crop insurance.
fisherfolk that avail crop
insurance
8. Budget for purchasing CCC • Based on the NGA CCET-QAR 2023 (NEP
insurance for farmers and level) submission to the CCET Helpdesk,
fisherfolks allocated by two agencies namely: Agricultural Credit
NGAs and LGUs Policy Council (ACPC) and Philippine
Crop Insurance Corporation (PCIC) were
tagged with around ₱5.1 billion for two
projects.
• Typologies that looked at budgeting
weather based or climate indexed insurance
program are Typology A114-06 that has a
total of two provinces, three cities and nine
municipalities with total investment
amounting to ₱56.760 million; and
Typology A811-04 that has one province
and four municipalities with total
investment amounting to ₱2.315 million.
9. Policy framework for forecast
or impact-based financing
None Reported
mechanism developed by
2022
10. Number of social protection
strategies reviewed and None Reported
mapped out
11. National Social Protection
Plan developed and None Reported
implemented
12. Number of research on new
disaster risk financing None Reported
modalities conducted

Reporting
Agency
13. Number of new disaster risk
financing modalities None Reported
developed and implemented
14. Number of new partnerships
with financial institutions and
insurance companies entered
None Reported
into annually to provide
disaster risk financing and
insurance
15. Number of IEC campaigns on
hazard insurance coverage
None Reported
conducted in national, local
and household
16. Number of insurance schemes
developed and promoted
among production sector,
None Reported
supply sector, MSMEs,
households, responses, and
vulnerable groups
17. Number of LGUs that
developed or updated
communication plans that
None Reported
include activities to inform
the public on disaster risk
financing and insurance
18. Number of health facilities DOH • PhilHealth accredited 880 Hospitals (Level
with insurance mechanism 3) 99 and 254 Hospitals (Level 2) and
(Level 1) 527 Hospitals.
OUTCOME 6: Natural resources and ecosystem integrity are improved

and sustained
Lead Agency: DENR
Implementing Partners: OCD, DILG, DA, DOST, DOLE, DTI, DOT, CCC, LPP,
LCP, LMP, ULAP, LMB, LGUs, NAPC-VDC, PRC, CSOs,
Private Sector, DRRMCs
Other Agencies: NIA, NCIP, Academe and Research

Institutes, and other agencies/offices/organizations deemed
necessary
Reporting
Agency
1. Number of natural resources
and ecosystem accounting,
valuation, stocktaking, None Reported
inventory and assessment
conducted
2. Number of carrying capacity
studies and research on None Reported
terrestrial, coastal, and marine

Reporting
Agency
habitats and resources
conducted
3. Number of critical ecosystems
None Reported
and areas identified by 2022
4. Sustainable integrated area
development and participatory
None Reported
environmental governance
promoted
5. Number of Integrated River DA • Attended River Management Council
Basin Management and (BFAR) Meetings.
Development Plans
formulated and implemented
6. Number of areas (in hectares)
assessed for ecosystem None Reported
services status by 2022
7. Number of green/ nature- World • Implemented solid waste management
based solutions implemented Vision projects and trainings in the Cities of
by 2022 Davao, CDO and QC.
OUTCOME 7: Disaster-resilient livelihoods and businesses
Lead Agency: DTI
Implementing Partners: DOLE, OCD, DA, DAR, DOTr, DOE, DICT, DILG, DSWD,
DOF, NAPC-VDC, ULAP, LPP, LCP, LMP, PRC, CSOs,
Private Sector, LGUs, DRRMCs
Other Agencies: SEC, PCCI, CDA, TESDA, Academe and

Research Institutions and other agencies/offices/organizations
deemed necessary
1. Number of established LGU-
led livelihood resource/asset
mapping in barangays to
None Reported
determine shock-resilient and
sustainable livelihoods by
2022
2. Number of communities and
families capacitated to None Reported
identify risks on livelihoods
3. Number of LGUs provided DA (BFAR) • Total of 1,446 LGUs assisted.
with technical assistance and
resource augmentation
4. Number of LGUs provided
with a starter toolkit
incorporating disaster None Reported
resilience to a created resilient
and sustainable livelihood
5. Number of stakeholders
forging partnerships on None Reported
resilient livelihood

Reporting
Agency
6. Number of registered micro
None Reported
and small-scale businesses
7. Number of communities World • Trained 275 farmers in North Cotabato on
engaged in sustainable Vision Climate Smart Agriculture (CSA).
livelihood activities
8. Number of DRRM programs World • Adapted Solid Waste Management project
and projects implemented by Vision in Cotabato City.
the private sector (with respect • Integrated Solid Waste Management-
to the previous year) Circular Economy Adaptation for
alternative plastic waste and strengthened
Marsh-Based Farmers Resilience on
Disaster Impact on their livelihood in
Cotabato.
9. Number of Safety Officers DepEd • Facilitated the request to DOLE for the
capacitated to develop, Basic Occupational Safety and Health
improve, and implement (BOSH) training for regions and divisions.
Business Continuity Plans 23 participants completed the BOSH
(with Occupational Safety and training.
Health Standards considered DOF/GSIS • A total of 90 GSIS employees completed
and integrated) the Safety Officer Training and the
Mandatory 8-Hour Safety and Health
(MESH) Training.
10. Number of businesses
capacitated to identify risks
None Reported
and supply chain
vulnerabilities
11. Number of MSMEs provided
with diversified sources of
None Reported
financing
OUTCOME 8: Disaster-Resilient Human Settlements

Lead Agency: DHSUD
Implementing Partners: DILG, DENR-MGB, DENR-NAMRIA, DOST-PHIVOLCS,
DOST-PAGASA, DOJ-LRA, DA, DAR, DOE, DOH, DTI,
DSWD, DepEd, DOTr, DPWH, NHA, HMDF, NHMFC,
SHFC, NAPC-VDC, PNP, LPP, LCP, LMP, CSOs
Private Sector: LGUs, DRRMCs, Other Agencies, NCIP,

LWUA and other agencies/offices/organizations deemed
necessary
constructed resilient- None Reported
shelters/housing units
2. Number of families in high-
risk areas voluntarily resettled None Reported
to safe areas.
3. Number of communities
provided with basic services None Reported
and public facilities

Reporting
Agency
4. Number of community-based
None Reported
risk assessments undertaken
5. Number of HOAs capacitated
on DRR-CCA and risk None Reported
assessment
Thematic Area II: Disaster Preparedness

GOAL:
⮚ Establish and strengthen capacities of governments, communities, CSOs, and private sector to
anticipate, cope, and recover from the adverse impacts of hazards and potential cascading
disasters, and minimize losses and disruption of daily life.
OBJECTIVES:
⮚ Increase the level of awareness and understanding of governments and communities of
hazards, exposure, and vulnerabilities;
⮚ Equip governments, institutions, communities, families, and individuals with the necessary
skills to respond and cope with the adverse impacts of disasters;
⮚ Increase the capacity of institutions for risk governance to avert loss of lives and assets;
⮚ Strengthen partnership among all key actors and stakeholders; and
⮚ Develop and implement comprehensive and mutually-reinforcing national and local disaster
preparedness and response plans and systems.
OUTCOME 9: Enhanced Risk Awareness and Risk-Informed Decisions

and Actions of Governments and Communities
Lead Agency: DILG
Implementing Partners: OCD, DepEd, DOH, DPWH, DOE, DSWD, DENR, DENR-
MGB, DND, NDCP, NAMRIA, DA, DILG-LGA, DILG-
PPSC, PCOO, PIA, AP, CHED, CCC, NAPC-VDC, DOST
PAGASA, DOST-PHILVOCS, DOST-PNRI, BFP, PNP,
PCG, DICT, DOTr, DOLE, DAR, PRC, ULAP, LPP, LCP,
LMP, LMB, DRRMCs, LGUs, CSOs, Private Sector
Other Agencies: CSC, NYC, NCDA, TESDA, NHI, NCCA,

Media academic institutions and other agencies/offices/
organizations deemed necessary
Reporting
Agency
1. Number of DRRM and CCA DepEd • IEC materials for DO 37s.2022 were
policies and plans with disseminated.
corresponding IEC materials
developed and disseminated
2. Number of IEC materials DepEd • Fourteen DepEd DRRMS IEC materials
developed in accessible were developed and disseminated:
formats CCC • Twenty-three IEC materials were
developed and posted on the website and
social media pages of CCC. While, the
CCET instructional videos were finalized
and uploaded to various websites and social
media page.

Reporting
Agency
World • Have put 68 different early warning signs
Vision as part of the project.
• Distributed IEC materials consisting of 305
posters and 2,750 climate change
adaptation (CCA) books covered barangays
in Cotabato City.
CCC • The National Integrated Climate Change
Database and Information Exchange
System (NICCDIES) has updated its
database featuring dashboard with latest
information.
3. Number of NGAs and LGUs
with risk-informed DRRM and
None Reported
CCA advocacy and
communication plans
4. Number of DRRM and CCA
policies and plans with related None Reported
training materials developed
5. Number of provincial, DICT • Conducted and participated in Contingency
municipal/ city and barangay Plan (CP) trainings, and other seminars.
officials trained on contingency
plan development and/or World • Conducted contingency planning for 247
enhancement. Vision stakeholders and workshop on child-
friendly DRR and infectious disease
prevention.
6. Number of LGUs with CSOs
members in their LDRRMCs None Reported
7. Number of NGAs and LGUs that DICT • Conducted a National Simultaneous
are able to conduct regular Earthquake Drill (NSED).
simulation exercises for single PCW • Participated in the quarterly National
and multiple hazards Simultaneous Earthquake Drill (NSED)
8. Number of reference materials
on climate and disaster risk
None Reported
information published and
disseminated
9. National DRRM Training
Institute established and None Reported
operational
10. Number of funded DRRM and
CCA-related research projects None Reported
(e.g., evaluation) conducted
11. Guidelines on the utilization of
DRRM and CCA-Related
None Reported
research and innovation
developed
12. Number of schools, colleges, DepEd • A total of 46,748 public schools have
and universities that are able to integrated DRRM and CCAM concepts in
integrate DRRM and CCA in the basic education curriculum.
their curricula
13. Number of schools, colleges, CCC • Based on the CCET Helpdesk data, in 2022,
and universities with DRRM 85 SUCs have approved QARs.

Reporting
Agency
and CCA integrated in their
investment/ improvement plan
14. Number of DRRM and CCA DepEd • Provided materials developed for YSEALI
materials developed for formal Climate Changemakers.
education and training
programs
15. Number of DRRM and CCA NEDA • Served as a resource person in various local
education and training DRRM Plans, Post-Disaster Recovery
conducted for the public and Assessment (PDRA) for LGU trainings.
private sectors DepEd • Underwent trainings on DRRM
foundational Technical and essential skill
for CO, RO and SDO and YSEALI Climate
Changemakers CCAM Training.
DOT • Envisioned to create a workshop that
formulates emergency protocols for tourists
and tourist establishments.
CCC • Organized Webinar participated by 2,277
LGUs and other organizations on
Leveraging Local Climate Budget for
Climate Action.
• Organized Webinars on Annual and local
CCET Orientation for GOCCs and LGUs.
• Provided series of Trainings of Trainers
(TOT) and Workshops on Formulation of
Enhanced Local Climate Change Action
Plan (LCCAP) and other technical
assistance concerning Climate Change
topics.
World • Covered communities composed of 780
Vision households for training on fundamental
family disaster preparedness and child-
focused DRR.
OUTCOME 10: Increased institutional capacities of National and Local
DRRM Councils and Offices
Lead Agency: DILG
Implementing Partners: OCD, DBM, DOST, DSWD, DILG-LGA, DILG-PPSC,
DOH, DepEd, AFP, BFP, PNP, PRC, DOJ-NBI, DPWH,
CSOs, Private Sector, NAPC-VDC, DICT, ULAP, LPP, LCP,
LMP, DRRMCs, LGUs
Other Agencies: CSC, academic institutions, and other

agencies/offices/organizations deemed necessary
1. Number of NDRRMC PCW • Developed the Public Service Continuity
members with DRRM Plan (PSCP).
implementation plan
2. Number of RDRRMCs with
None Reported
DRRM plan
3. Number of N/R/LDRRMC DepEd • A total of 293 Personnel from SDO, RO
members that regularly and Central Office responded on the
Training Need Assessment.

Reporting
Agency
undertake a capacity PCW • Updated the PCW-PSCP and conducted
assessment in DRRM and CCA regular simulation exercises.
4. Number of N/R/LDRRMC DepEd • Total of 106 DRRM coordinators were
members that are able to trained on DRRM Foundational, Technical,
receive DRRM and CCA- and Essential Skills Training for CO, RO,
related training and SDO DRRM Coordinators.
DOF/GSIS • Trained 152 GSIS Employees in the
Introductory Course on Disaster Risk
Reduction and Management Training.
DBM • Two DBM employees participated in the
Disaster Risk Reduction and Management
Course for Public Sector.
DFA • Total of five personnel participated in the
DRRM and CCA-related trainings and
workshops.
World • Child-Focused Disaster Risk Reduction
Vision Training was facilitated to 72 members of
Municipal Disaster Risk Reduction and
Management Councils (MDRRMC) in
Maguindanao.
5. Number of N/R/LDRRMCs CCC • Conducted four consultation meetings.
with proactive CSO/CBO
members participating in
planning and decision-making,
and implementation processes
6. Number of CSOs, private
sector, and academic
institutions participating in None Reported
N/R/LDRRMC projects,
programs, and activities
7. Standard and integrated M&E
system to track the
accomplishments and None Reported
performance of N/R/L
DRRMCs established
8. Number of LDRRMOs with
plantilla positions (without
None Reported
concurrent responsibilities in
other departments)
9. Number of LDRRMOs with
capacity development agenda None Reported
on DRRM-CCA
10. Number of DRRM managers
and key decision-makers from
None Reported
NGAs and LGUs trained on
DRRM and CCA
11. Standard M and E system for NEDA • Participated as a member of national and
performance monitoring of regional validation and selections
LDRRMOs established committee in the assessment of Local
DRRM Council, Office and Private Sector
Organizations for the Gawad-Kalasag.

Reporting
Agency
12. Citizen’s Charter for DRRM
and CCA and Magna Carta for
None Reported
DRRM Practitioners/
LDRRMOs developed
13. Number of LGUs especially
municipalities with standard
primary designated evacuation None Reported
centers abiding by national
government standards
14. Number of LGUs with a
complete inventory of material,
None Reported
technical, and financial
resources
15. Number of LGUs with DRRM
Plan integrated into their None Reported
Annual Investment Program
16. Number of LGUs with DOH • Institutionalized DRRM-H System to 523
institutionalized DRRM-H LGUs.
System
OUTCOME 11: Strengthened partnership and coordination among all key

actors and stakeholders
Lead Agency: DILG
Implementing Partners: OCD, DFA, NEDA, DOH, DSWD, CCC, DOST, DBM,
DOF, PRC, NAPC-VDC, DICT, ULAP, LPP, LCP, LMP,
LMB, LGUs, DRRMCs, CSOs, Private Sector
Other Agencies: Development partners, humanitarian actors,

academic institutions, and other agencies/offices/
1. Number of Memorandum of DOF/GSIS • Reported one signed MOA with Pasig LGU
Understanding (MOUs)/ to conduct the Urban Search and Rescue
Memorandum of Agreement (USAR) Training Program.
(MOAs) signed by NGAs/ CCC • Established partnerships with seven
LGUs with CSOs, private government agencies, private sectors and
sector, academe, and other academe.
relevant institutions World • Implemented activities that addresses the
Vision need of vulnerable children, signed a
partnership agreement project to establish a
local merchant (junkshop) and partnered
with IOM and ADH for the anticipatory
action (AA).
2. Guidelines defining DFA • Issued Guidance regarding Facilitation of
coordination mechanisms and Entry, Processing and Release of Donations
partnership arrangements in from Filipino Community Organizations/
DRRM developed Associations.
3. Directory of DRRM and CCA NEDA • Maintained and regularly updates its
key stakeholders developed directory of Rehabilitation and Recovery
and regularly updated Committee (RRC) members.
DepEd • Updated Directory of DepEd Education
Resilience Working Group and Education
Cluster Partners.

Reporting
Agency
DICT • Updated the Inventory List of DRRM
Officers and Emergency
Telecommunications Cluster (ETC)
Member Agencies Point Person.
• Created and managed DRRM
Communication Equipment Inventory and
Directory of ETC Partner Agencies and
Local DRRMOs.
4. Number of PPAs being DFA • Implemented a total of five PPAs.
implemented by inter-agency
bodies/consortia/LGU
alliances on DRRM
5. Number of Joint Memorandum
None Reported
Circulars drafted by NGAs
6. Number of international, DFA • Accomplished a total of 16 initiatives.
regional, bilateral agreements,
DICT • Accomplished three Jamborees in different
programs, and initiatives
provinces, Tabletop exercise and
related to DRRM and CCA
communication testing with Coast Guard in
Northern Mindanao.
CCC • Implemented three ongoing projects.
• Signed Implementation Agreement for the
South-South Collaboration on Climate
Information and Services (SSCIS) Project.
7. Number of regional DRRM NEDA • Attended/ participated in the quarterly
meetings attended/participated emergency meetings of the N/RDRRMCs
by the target government and in other inter-agency committees on
agencies, CSOs, and other rehabilitation and recovery.
stakeholders • Chaired the meetings of the rehabilitation
and recovery TMG and Committees/ Sub-
Committees of the NDRRMC and
RDRRMCs.
DICT • Participated in numerous DDRM event/
meetings and trainings.
CCC • Attended various DRRM meetings.
8. Sharing of DRRM and CCA- NEDA • Disseminated information and education
related knowledge, good materials on preparedness for disasters.
practices, and resources among CCC • Attended three DRRM workshops and 15
NGAs, LGUs, CSOs, private media interviews.
sector, academe, communities,
• Operationalize the National Climate Risk
and other relevant stakeholders
Management Framework.
9. Number of CSOs, private DepEd • Participated in total of 15 education cluster
sector, and academic partners and other DRRM-related
institutions that participate in programs.
DRRM-related PPAs
OUTCOME 12: Implemented comprehensive and mutually-reinforcing
national and local preparedness and response plans,
policies, and system
Lead Agency: DILG
Implementing Partners: OCD, DepEd, DA, DICT, DOTr, DOH, DOE, DOF, DOST,
DSWD, DPWH, DILG-LGA, DILG-BLGD, NAPC-VDC,
AFP, DBM, PNP, DOST-PNRI, PRC, PCW, PCG, DND,

Reporting
Agency
DFA, ULAP, LPP, LCP, LMP, LMB, LGUs, DRRMCs,
CSOs, Private Sector
Other Agencies: NWRB, MWSS, COA, PMS, academic

institutions, and other agencies/offices/organizations deemed
necessary
1. Number of approved DRRM, DepEd • Approved Department Order (DO) and
CCA, and environmental- DRRMS 2022 Work and Financial Plan.
related policies, plans, and
budgets
approved contingency plans for None Reported
single and multiple hazards
3. Number of LGUs that have an World • A total of 68 different early warning signs
early warning system Vision were put in as part of the project initiatives
in Maguindanao. Also, the LGU received
training child-friendly prevention,
mitigation, and preparedness in Disaster
Risk Reduction.
4. Number of LGUs that have an
interoperability mechanism to
None Reported
respond to nearby LGUs with
disaster (twinning program)
5. Standard Manual of Operations DICT • Drafted Guidelines for the Emergency
for Operation Centers Communications Plan for Government
developed and/or enhanced Emergency Telecommunications Team.
6. Number of NGAs and LGUs
with standard and integrated
response assessment tools and None Reported
mechanisms developed and/or
enhanced
7. Agreed protocols for DICT • Developed Web-Based Situational Report
information gathering and Generation Prototype.
reporting developed and/or
enhanced
8. Guidelines for community
participation in DRRM
None Reported
planning, implementation, and
M&E developed
9. A web-based portal for sharing DepEd • Shared one Rapid Assessment of Damages
accurate information on Report Web Portal.
response activities developed DICT • Developed Web-Based Situational Report
and maintained Generation Prototype.
harmonized Contingency and None Reported
School DRRM Plans
11. Number of NGA and LGU DepEd • Two DRRMS Staff trained on Incident
staff capacitated on ICS Command System Executive Course.
DICT • Personnel in different regions participated
the Basic Incident Command System
(BICS) Course and conducted nine various

Reporting
Agency
DRRM/ETC Capacity Development
Trainings and Orientations.
12. Number of LGUs capacitated DICT • Participated in PSCP blended learning and
on developing Public Service conducted PSCP Trainings to participants
Continuity Plans in different regions of the country.
13. Number of national and local NEDA • Participated in the quarterly NDRRMC
disaster exercises and Nationwide Simultaneous Earthquake
simulation drills for different Drill.
hazards conducted DepEd • Offices and schools joined the Quarterly
National Simultaneous Earthquake Drill.
DFA • Joined various exercises and simulation
earthquake drills.
DICT • Participated in communication exercises as
part of NSED drill in Central, Regional and
Provincial Offices.
• Joined in two regional Jamborees, Table
Top Exercise and Communication Testing
with Coast Guard in North Eastern
Mindanao.
• Had a Focus Group Discussion with
National Telecommunications Commission
and Office of the Civil Defense.
PCW • Participated in the quarterly National
Simultaneous Earthquake Drill (NSED).
14. Number of LGUs with health DOH • A total of 523 LGUs have institutionalized
emergency response teams DRRM-H System.
Thematic Pillar III: Disaster Response

GOAL:
⮚ Speed up recovery from disaster losses through rehabilitation and recovery programs that are
aligned to sustainable development and “build back better” principle
OBJECTIVES:
⮚ To activate emergency operations center equipped with response workforce and volunteers;
⮚ To activate risk and forecast-based financing to forecasted affected communities
⮚ To evacuate safely, preemptively and immediately the affected communities and ensure their
safety
⮚ To ensure the timely, effective and well-coordinated response action and humanitarian
logistics among cluster members and other actors;
⮚ To ensure adequate, prompt and well-coordinated assessment of needs and damages; and
⮚ To immediately and temporarily restore basic needs.
OUTCOME 13: Well-established disaster response operations with well-

equipped workforce and volunteers
Lead Agency: DSWD
Implementing Partners: OCD, DILG, DepEd, DICT, DOST, DA, DPWH, DOE,
DOH, DOTr, DOTr-MARINA, AFP, BFP, CSOs,
PHIVOLCS, PAGASA, PIA, PRC, DENR-MGB, ULAP,
LPP, LCP, LMP. LMB, LGUs, DRRMCs, and Private Sector

Thematic Pillar III: Disaster Response
Other Agencies: PCG, MMDA, humanitarian assistance
actors, and other agencies/offices/organizations deemed
necessary
Reporting
Agency
1. Number of ICS and emergency DOT • Activated the DOT-Disaster Risk
response centers mobilized at Reduction and Management Committee
the national and local levels (DOT-DRRMC), DOT-Emergency and
Disaster Task Force (EDTF), DOT-
Regional Disaster Risk Reduction and
Management Committee (DOT-
RDRRMC) and DRRM Operation Center
in the Central and Regional Offices.
OCD • Manned ROCD: EPR Task Group, OCD
Support Team, Operations Center and
NDRRM Operations Center.
DICT • Became part of the Regional Incident
Management Team during the Super
Typhoon Odette and Agaton
2. Number of life-saving OCD • Monitored dashboard entries and
information and advisories communicated critical information to
communicated to the LGU, N/R/LDRRMCs and to the public.
responders, and the public
3. Number of PDRA rapidly DepEd • Conducted nine PDRA meetings on
undertaken at all levels exposed and affected regions in various
disasters.
DICT • Ensured emergency preparedness and
response for various disasters.
4. Number of planned activities DA (NFA) • Responded to various relief agency's rice
related to activating disaster requirement for relief operations during
funding mechanisms, relief disasters and calamities.
assistance, and post-recovery/ OCD • A total of ₱47,272,236.09 of assistance was
rehabilitation preparation provided by OCD to the affected regions of
applied and activated tropical cyclones Karding, Neneng, Obet
and Paeng.
DA (BFAR) • Conducted relief assistance to coastal
communities and island barangays affected
by calamities.
DOLE • A total of ₱524,994,378.00 financial
assistance was disbursed through Workers
(TUPAD) Program.
World • Provided emergency family food packs,
Vision hygiene kits, non-food items for the
affected communities and localities.
5. National Disaster Response DA (NFA) • Responded and monitored a total of nine
Plan and percentage of disasters/ calamities.
Contingency and PSCP OCD • The National Response Clusters were
promptly implemented activated for the whole year of CY 2022.
World • Four WVDF officers participated in
Vision NDRRMC-led training on Public Service
Continuity.

Reporting
Agency
6. Number of early and World • Anticipatory Action (AA) in Maguindanao
anticipatory risk and forecast- Vision through ADH-funded Anticipation actions
based financing actions were enforced.
enforced OCD • Conducted 10 National PDRA Meetings.
7. Number of public and private DepEd • Activated seven partnerships.
sector partnerships activated to OCD • Logistics on stand-by was ensured.
provide life-saving and life- AFP • Engaged in MOA between NFSL and
sustaining actions Estenias Science Foundation School Inc
and 89.1 Bicol Idol FM.
8. Number of fully operational DFA • Updated the PH Humanitarian Assistance
information platforms managed Registry in collaboration with OCD and
by humanitarian actors DICT.
OCD • Managed a total of eight information
platforms for DRRM.
World • Maximized assessment, post-distribution
Vision monitoring, community consultation
surveys, and related data collection in
emergency response areas.
9. Number of disaster volunteers World • A total of 247 humanitarian actors were
and humanitarian actors Vision mobilized in the emergency response for
mobilized for response actions Typhoon Odette, Karding, Paeng and
Misamis Occidental Flooding.
OCD • Activated ROCDs and approved
accrediting Bodies, Volunteer
Organizations: and Community Disaster
Volunteer Members.
10. Number of grievance and
redress mechanisms
None Reported
operationalized in evacuation
centers
11. Number of relief distribution
None Reported
points/center activated
12. Web-based portal on relief OCD • The ROCD has established the Donations
distribution monitoring Monitoring Dashboard.
operating in full capacity
OUTCOME 14: Accurate, reliable and timely information management
Lead Agency: DILG
Implementing Partners: OCD, DRRMCs, PNP, DSWD, DOH, DepEd, DA, DHSUD,
PIA, DTI, DOLE, PCW, AFP, CSOs, PRC, ULAP, LPP, LCP,
LMB, and Private Sector
Other Agencies: Accredited Responders and Volunteers,

Humanitarian Assistance Actors and other
agencies/organizations deemed necessary
1. Number of affected
communities, including their
pets and livestock, that are pre- None Reported
emptively evacuated to a safer
place

Reporting
Agency
2. Number of appropriate early DA (BFAR) • Activated nine preparedness measures to be
actions (e.g., crop harvest) undertaken in response to calamities.
executed by LGUs and local
communities likely to be hit by
disaster events
3. Number of fully enforced
evaluation plans and procedures
None Reported
that are promptly communicated
with relevant stakeholders
4. Number of evaluation plans and
procedures that are rapidly
None Reported
executed
OUTCOME 15: Appropriate early actions are provided to communities

Lead Agency: DSWD
Implementing Partners: OCD, DRRMCs, DOTr, DPWH, DFA, PNP, DICT, DILG,
DSWD, PCOO, DOH, DepEd, DA, DHSUD, DOE, PIA, DTI,
DOLE, PCW, AFP, CAAP, BFP, PCG, ULAP, LPP, LCP,
LMP, LMB, LGUs, DRRMCs, PRC, CSOs, Private Sector
Other Agencies: LWUA, Accredited Responders and

Volunteers, Humanitarian actors and other agencies/offices/
1. NLDR is developed and linked OCD • Facilitated the acquisition of Domain Name
with other relevant damages and Server for public access and hosted the
losses databases developed NLDR platform.
2. Agreement on loss and
damages-related information
data sharing entered between the None Reported
NDRRMC, LGUs, humanitarian
and development stakeholders
3. Percentage of stakeholders that DA • Fishing ground LGUs have submitted
use a unified loss and damage (BFAR) DALA report with reporting template.
reporting template (with
disaggregated sex, age, and
disability-specific data)
4. Number of stakeholders World • Used the tools for the community of
capacitated to use the unified Vision practice on community engagement (CoP-
template CE), cluster data collection;
• Participated in the joint rapid assessment
and utilization of a unified assessment tool.
5. Number of assessment teams DA (BFAR) • Seven Regional and Provincial DRRM
mobilized at appropriate levels TWG were mobilized during the onset of
calamities.
OCD • Mobilized three teams on Tropical Cyclone
occurrences.
World • Organized five rapid assessment teams for
Vision Mt Bulusan eruption, Abra earthquake,
typhoon Karding, Typhoon Paeng and
Misamis Occidental Flooding.
6. Number of stakeholders
None Reported
collaboratively initiate the

Reporting
Agency
RDANA process in affected
areas with disaggregated sex,
age, and disability-specific data
7. Number of DANA reports of DA • Nine Damaged and Loss Assessment
affected communities (BFAR) (DALA) reports were consolidated and
consolidated to support QRF submitted.
disbursement OCD • Activated ROCD, RDRRMCs on various
Tropical Cyclones and Earthquakes
occurrences.
OUTCOME 16: Affected communities are provided with gender and

conflict-sensitive basic necessities and services
Lead Agency: DSWD
Implementing Partners: OCD, DOH, DILG, DepEd, DTI, DOLE, DA, DPWH, DOE,
DICT DOTr, OPAPP, LGUs, ULAP, LPP, LCP, LMP,
DRRMCs, NAPC-VDC, PCW, AFP, CSOs, PNP, PRC, and
Private Sector
Other Agencies: NCIP, LWUA, Accredited Responders and

Volunteers, humanitarian actors, and other agencies/offices/
1. Number of LGUs providing None Reported
gender-responsive, culture-, and
conflict-sensitive camp
management and protection
services extended to affected
individuals
2. Number of affected individuals
benefiting from gender-
responsive, culture-, and
None Reported
conflict-sensitive camp
management and protection
services
3. Number of LGUs providing World • Provided support to 14 LGUs rural health
critical medical and nutritional Vision unit reproductive health facilities and non-
services to the affected medical equipment/supplies to nine
population birthing facilities.
• A total of 1,815 women of reproductive age
and PLWs participated in the reproductive
health medical mission sessions.
4. Number of affected populations World • A total of 1,550 pregnant and lactating
benefitting from critical medical Vision women received cash assistance
and nutritional services • While 1,815 women of reproductive age
participated in the reproductive health
medical mission sessions.
5. Number of child-, women-, World • A total 2,629 families benefited from
older persons and person-with- Vision emergency shelter kits. While 1,741
disability-friendly transitional families received additional hygiene kits.
shelters
6. Number of LGUs that are able to
provide education support and None Reported

Reporting
Agency
services to children to ensure
learning continuity
7. Number of children benefiting DA (BFAR) • Scholarships provided to 1,393 fisherfolks’
from education support and children.
services DepEd • Reported 23,230,898 basic education
learner beneficiaries.
World • Provided support to 4,349 children for
Vision education continuity; 16,520 school
children received child protection EIC
materials and referral pathways;
• Cash assistance were given to 830 children
to support education continuity; and 1,000
children beneficiaries received cash to
support education continuity.
8. Gender-responsive, culture, and World • Numerous families received food packs,
conflict-sensitive basic Vision kitchen kits, sleeping essentials, hygiene
necessities and services kits and water purification kits in Bohol,
delivered to affected populations Cebu, Dinagat Islands, Southern Leyte, and
are monitored Surigao del Norte during typhoon Odette.
9. Number of children and women
protected from all forms of harm
None Reported
(e.g., exploitation, human
trafficking
10. Number of LGUs providing
alternative livelihood strategies None Reported
to affected populations
11. Number of affected population World • Provided 137 families with cash to support
benefitting from alternative Vision their livelihood.
livelihood strategies. • Conducted training on Vermicomposting
and Charcoal Briquetting as alternative
occupation initiatives.
12. Number of barangays
capacitated alternative None Reported
livelihood strategies
13. Number of Business Continuity
None Reported
Plans activated by SMEs
14. Number of damaged roads is
free from any obstructions, and
None Reported
bridges are strong enough to
facilitate transportation
15. Number of telecommunication DICT • Deployed several assets like VSAT,
networks and energy services portable generator and satellite phones,
that are uninterrupted and move dispatch, UHF and VHF Handheld
provide adequate supply radios and telecommunications’ systems to
Regions I, II, III, CAR, V, IX, X, XI,
CARAGA.
OCD • One National and 17 Emergency
Telecommunications teams were created as
for emergency communications support.

Reporting
Agency
16. Number of repaired vital
infrastructure necessary for None Reported
relief and early recovery
17. Number of responders DOH • MHPSS interventions were provided to 625
provided with necessary service providers who responded to major
support and services disasters.
• Conducted Caring for Carers activity.
DICT • Landslides and Earthquake Responses of
DICT GETT in different Regions for
various disasters were provided.
World • A total of 72 MDRRMC and MDRRMO
Vision members has increased understanding of
the inclusion of children in disaster risk
reduction plans;
• While BDRRM Committee Members were
able to articulate hazard risks and identify
appropriate mitigation and preparedness
solutions.
18. Price monitoring activities DA • Conducted 8,833 price monitoring of
initiated (BFAR) fishery and aquatic products through
BFAR's market inspector/enumerator.
DepEd • Provided TLS to 327 schools.
19. Number of validated disaster/ DepEd • Two schools were provided with hygiene
emergencies affected schools items.
whose learners and teachers are World • Gave received child protection EIC
provided with learners, Vision materials to 33 schools;
teachers, and hygiene kits • Also, 13 schools in Aurora and Quezon
were given learner's kit and hygiene kits.
20. Number of validated DepEd • Validated 4,125 learners’ kit in 209
disaster/emergencies affected schools; 1,045 teachers kits in 210 schools
schools whose learners and and 16,663 hygiene kits in 38 schools.
teachers are provided with
learners, teachers, and kits
21. Number of validated DepEd • Provided clean-up and minor repair funds
disaster/emergency affected to 2,887 schools
schools downloaded with
clean-up and/or school feeding
funds
22. Number of validated DepEd • A total of 210 schools consist of 16,204
disaster/emergencies affected learners and 222 personnel were provided
schools with learners and with PFA support.
personnel provided with PFA
support
23. Number of validated disaster/
emergency affected schools
None Reported
that have been deployed with
ADM.
OTHERS
24. Number of personnel and assets DOTr/ • Conducted marine pollution response and
deployed PCG statistics on search and rescue responses,

Reporting
Agency
missing persons reported, number of bodies
recovered.
• PCG responds to Maritime Incident and
assisted evacuees. Transported and
delivered several tons of cargos during the
onset of Tropical Storms.
OUTCOME 17: Implemented an integrated system for early recovery

Lead Agency: DSWD
Implementing Partners: OCD, DILG, DOH, DepEd, NEDA, DTI, DOE, DBM,
OPAPP, DPWH, DOLE, DICT, DOTr, DHSUD, DA,
DPWH, NFA, PRC, CSOs, Private Sectors
Other Agencies: LWUA, Accredited Responders and

Volunteers, Humanitarian actors, and other agencies/offices/
1. Number of early recovery DA (BFAR) • Relief assistance provided (sets of sakoline)
activities implemented to Typhoon Odette affected fisherfolks.
addressing the identified needs DICT • Implemented provision of free WIFI,
of the affected population deployment of the Mobile Operations
Vehicle for Emergency (MOVE) to LGUs,
deployment of communication equipment
and generator sets;
• Participated in the Rapid Damage
Assessment and Needs Analysis Training
and assisted in the conduct of Post Disaster
Needs Assessment.
2. Number of agreements/
partnerships between the LGU,
None Reported
affected communities and
utility providers
3. Number of LGUs that are able
to implement post-disaster OCD
None Reported
response activities for the
affected population
4. Number of population
benefitting from post-disaster OCD None Reported
response activities
to provide psychosocial
None Reported
support and mental health
services to affected populations
to provide livelihood recovery None Reported
schemes
7. Number of population
benefitting from psychosocial
None Reported
support and mental health
services
DA (BFAR) • Non-food items were provided to 1,200
beneficiaries.

Reporting
Agency
8. Number of affected population World • Provided 10 sewing machines and 21
that are able to receive Vision sewing kits for women as livelihood
livelihood recovery schemes assistance.
Thematic Pillar IV: Rehabilitation and Recovery

GOAL:
⮚ Number of households provided with skills training.
OBJECTIVES:
⮚ Assess damages, losses, and needs during disasters as basis for the formulation of
rehabilitation and recovery program; and
⮚ Develop short- and medium-term rehabilitation and recovery plans, aligned with or
contributing to the national medium- and long-term national, regional, or local development
plans
OUTCOME 18: Clear policy directions for rehabilitation and recovery
Lead Agency: NEDA
Implementing Partners: OCD, DOLE, DOF, DSWD, DPWH, DA, DILG, DHSUD,
DENR-MGB, DOST-PHIVOLCS, DOH, DICT, DOTr,
DepEd, DOE, DTI, DBM, PCW, NAPC-VDC, OPAPP,
ULAP, LPP, LMP, LCP, LMB, CSOs, PRC, Private Sector,
LGUs, DRRMCs
Other Agencies: NCIP, Development Partners, and other

agencies/ offices/organizations deemed necessary
Reporting
Agency
1. Number of LGUs that are able to NEDA • Led the macroeconomic impact assessment
conduct PDNA and the preparation of the cross-sectoral
analysis for post disaster need assessment.
2. Number of post-disaster NEDA • Facilitated the investment programming
rehabilitation and recovery and prioritization of the programs, projects,
programs for major disasters and activities for FY 2022 funds to address
implemented disasters that occurred in different regions.
DA (BFAR) None Reported
DICT • Assessed damages on Tagaytay Relay
Station due to STS Paeng.
3. Framework for rehabilitation NEDA • Formulated framework for Rehabilitation
and recovery formulated. and Recovery Plan (RRP).
DA (BFAR) None Reported
4. Number of LGUs that monitor NEDA • Prepared monitoring reports for the
the implementation of their President on the status of government
rehabilitation and recovery agencies on economic recovery.
programs DA (BFAR) • Nine Rehabilitation and Recovery Plan
were prepared and submitted.
• Approved the Rehabilitation and Recovery
Plan (RRP).
OUTCOME 19: Sustainable and socially-inclusive income sources for
households are made available and stability of economic
activities restored

Reporting
Agency
Lead Agency: DTI
Implementing Partners: DOLE, OCD, NEDA, DILG, DPWH, DA, DOE, TESDA,
DOST, DSWD, NAPC-VDC, ULAP, LPP, LMP, LCP,
LMB, CSOs, PRC, Private Sector, LGUs, DRRMC
1. Number of households provided DA (BFAR) • Six partner LGUS will monitor the
with skills training approved RRP.
2. Number of affected households World • Total of 137 families were provided with
benefiting from financial Vision cash to support their livelihood.
assistance
3. Number of affected households DA (BFAR) • Conducted Fingerlings Distribution
benefiting from non-financial assistance to nine fisherfolks.
assistance
4. Number of affected businesses DA (BFAR) • Provided non-financial assistance (feeds
benefitting from support and fingerlings) to 66 affected fisherfolks
services and conducted five Relief Operations to 76
fisherfolks.
• Provided financial assistance and relief
goods to those affected by 7.0 magnitude
earthquake.
OUTCOME 20: Agricultural production is restored or increased and
support services for farmers, fisherfolks, and laborers are
made accessible
Lead Agency: DA
Implementing Partners: DOLE, OCD, DILG, NEDA, DOST, DPWH, DOE, TESDA,
DSWD, DTI, ULAP, LPP, LMP, LCP, LMB, CSOs, PRC,
Private Sector, DRRMCs, LGUs.
Other Agencies: NCIP, PSA, Development Partners, and

other agencies/offices/organizations deemed necessary
1. Number of farmers, fisherfolks, DA • Thirty-two fisherfolks were provided with
and agricultural workers (BFAR) technical assistance on Credit Facilitation.
provided with financial DA • Fisheries intervention were provided to
services, disaggregated by sex (BFAR) individual fisherfolks. Distributed Bangus
fry, fingerlings, Hito fingerlings and
Tilapia fingerlings to affected beneficiaries.
• Two units of Bottom Set Gill Net (BSGN)
were provided to two affected fishermen
and one unit of Fish Aggregating Device
(FAD) was provided to the affected
fishermen's association.
OUTCOME 21: Affected families or individuals have access to:
(a) affordable disaster-resilient housing that are located in
safe zones where social services and public facilities are
available; and,(b) financial assistance to rebuild houses in
areas that are declared safe zones
Lead Agency: DHSUD
Implementing Partners: OCD, DILG, NEDA, DPWH, DSWD, DOH, DTI, DA, DOE,
DICT, DOST– PHIVOLCS, DOST-PAGASA, DENR-MGB,
NAMRIA, DepEd, DOJ-LRA, ULAP, LPP, LMP, LCP,
LMB, CSOs, PRC, Private Sector, DRRMCs, LGUs

Reporting
Agency
1. Number of shelters in safe
None Reported
zones, constructed
2. Number of affected families
provided with shelter repair kits None Reported
3. Number of affected families
benefiting from post-disaster
resilient housing assistance None Reported
(e.g., housing, financial
assistance)
4. Number of resilient housing
constructed None Reported
5. Percentage of affected
households benefiting from None Reported
essential services (i.e., water
and power)
6. Number of resettlement sites None Reported
provided with basic facilities
7. Annual number of people
whose damaged dwellings
None Reported
were attributed to disasters,
disaggregated by sex and age
(Sendai Indicator B3)
whose destroyed dwellings
None Reported
were attributed to disasters,
disaggregated by sex and age
whose livelihoods were
None Reported
disrupted or destroyed,
attributed to disasters
10. Direct economic loss in the
housing sector attributed to
disasters (disaggregated
None Reported
according to damaged and
destroyed) (Sendai Indicator
C4)
OUTCOME 22: Affected individuals, families, and communities have

access to responsive, appropriate and adequate education,
health, and social protection services
Lead Agency: DSWD
Implementing Partners: DOH, NEDA, OCD, DILG, NAPC, DepEd, CHED, OPAPP,
ULAP, LPP, LCP, LMP, ULAP, LMB, PRC, CSOs, Private
Sector, LGUs, DRRMCs
Other Agencies: NCIP, Development Partners and other

agencies/ offices/ organizations deemed necessary
1. Number of affected
individuals/ populations None Reported

Reporting
Agency
disaggregated by sex, age, and
disability, benefitting from
social services
2. Number of affected World • Teacher and learning facilitators were
individuals/ populations Vision trained on Child-Friendly Spaces,
disaggregated by sex, age, and Psychological First Aid and Education in
disability, benefitting from Emergencies.
psychosocial support services • In-kind assistance were provided to 25
AKAP Learning facilitators of distance
learning and 500 learner’s kits were given
to kinder and grade 1 students.
• Total of 500 families received emergency
go-bags.
OUTCOME 23: Disaster resilient standards in infrastructure are observed
during rehabilitation and recovery
Lead Agency: DPWH
Implementing Partners: OCD, NEDA, DILG, DTI, DICT, DOE, DepEd, CHED,
DOH, DOST, DHSUD, DSWD, NAPC-VDC, ULAP, LPP,
LCP, LMP, ULAP, LMB, CSOs, PRC, Private Sector,
DRRMCs, LGUs
Other Agencies: PRC, ASEP, PICE, UAP, Development

Partners, and other agencies/offices/organizations deemed
necessary
Reporting
Agency
1. Number of infrastructure DepEd • Total of 295 Classrooms has an on-going
projects built adhering to construction and 2,146 Classrooms for
resilient standards construction are under procurement.
DICT • Development of rehabilitation plan of
DICT Central for the Tagaytay Relay
Station.
• Rehabilitation/ installation of the HF Radio
Equipment and Antenna System,
installation of VSAT for use in emergency.
2. Number of infrastructure
projects completed within the None Reported
target timeline
Local Disaster Risk Reduction and Management Plan (LDRRMP)
53. As part of the OCD’s mandate to capacitate the LGUs particularly the provinces,
cities, and municipalities in DRRM, the Office established the Gawad Kalasag (GK)
Search for Excellence in Disaster Risk Reduction and Management and
Humanitarian 0Assistance which served as the country’s recognition and awards
scheme for various stakeholders who promote and implement disaster risk reduction
and management, climate change adaptation (DRRM-CCA), and humanitarian
assistance programs that protect and shield high-risk communities against extreme
hazards and render them more capable of addressing their vulnerabilities.

54. The GK Seal for LDRRMCO is envisioned to serve as a performance assessment
mechanism for LGUs as they implement the provisions of Sections 11 and 12 of
Republic Act No. 10121, specifically on the institutionalization of their LDRRMCs
and LDRRMOs, including other policy issuances such as the reporting on the
allocation and utilization of the Local DRRM Fund (LDRRMF).
55. With the assessment, the NDRRMC and LGUs can properly determine the challenges
and gaps in their LDRRM Plan implementation processes, thus helpful in identifying
the activities to address DRRM-CCA needs and priorities of LDRRM officers and
staff as well as LDRRMC members.
56. The LGUs conducted a self-assessment using the LDRRMCO Assessment Toolkit.
The toolkit provided a set of assessments that allowed the local government units to
assess their disaster resilience, aligning it with the mandates of the LDRRMCO under
Republic Act 10121, the Seal of Good Local Governance-Disaster Preparedness
Area, and the Gawad KALASAG indicators.
57. Accordingly, the OCD Regional Offices (ROs) conducted field and remote validation
vis-a-vis the submitted Means of Verification (MoV) by the LGUs in consonance
with NDRRMC Memorandum Circular No. 02, s. 2023 or the Guidelines for CY
2022 Gawad KALASAG Seal and Special Awards for Excellence in Disaster Risk
Reduction and Management and Humanitarian Assistance.
58. The following are the major indicators of the LDRRMCO Assessment Toolkit:
I. Structure - Institutional arrangement for functional DRRM.

II. Competency - Demonstrated competencies and/or exhibited knowledge
across the four thematic areas.
III. Management Systems - Established mechanism for planning, budgeting,
monitoring, and evaluation of DRRM.
IV. Enabling Policies - Passage of relevant local DRRM and climate-related local
ordinances or resolutions.
V. Knowledge Management and Advocacy - Knowledge management
platforms and information campaigns on hazards and risks.
VI. Partnership and Participation - Established and utilized citizen engagement
platforms and mobilized networks and linkages for DRRM.
59. For CY 2022, 1,279 out of 1,715 provinces/cities/municipalities in the Philippines

have submitted their self-assessment toolkit and joined the GK Seal CY 2022.
60. Out of 1,279 LGUs who have submitted their self-assessment toolkit, most LGUs or
675 (52.8%) did not comply with the provisions of Sec 11 and 12 of RA 10121. Of
which, 501 LGUs (39.2%) were partially compliant and 174 (13.6%) LGUs were

non-compliant. Notably, 135 (10.6%) LGUs were beyond compliant and 469 (36.7%)
were fully compliant.
61. The detailed results of the assessment made are presented below:
I. STRUCTURE
A. Establish and Functional LDRRMC
Indicators Accomplishments
Establishment of LDRRMC A total of 851 (66.5%) LGUs have established their
LDRRMC through a Sanggunian Ordinance, Resolution,
or Executive Order that is compliant with the composition
of council members 16 mandatory members with at least
four accredited CSO and at least one private sector. Out of
the 851 compliant LGUs, 612 (47.8%) exceeded the
composition of members as required in RA 10121.
Meanwhile, 359 (28.1%) did not meet the required
composition of members and 69 (5.4%) were not able to
establish their council.
Convene the LDRRMC quarterly or A total of 282 (22%) LGUs have conducted more than the
as necessary one regular meeting every quarter, while 509 (39.8%)
LGUs have convened one regular meeting every quarter,
with minutes of meetings and attendance sheets. While
305 (23.8%) LGUs have conducted less than the four
council meetings (one meeting quarterly) and 183 (14.3%)
LGUs have no documented council meetings.
Organization of DRRMC A total of 626 (48.9%) LGUs have established 80-100%

subordinate LGUs LDRRMCs, 149 (11.6%) LGUs have
50-79% subordinate LGUs LDRRMCs and 136 (10.6%)
LGUs have less than 50% subordinate LGUs that were
organized and established LDRRMCs through a
Sanggunian Ordinance, Resolution, or Executive Order.
While 368 (28.8%) LGUs have no documentation on their
establishment of subordinate LGUs LDRRMCs.
B. Creation of LDRRMO
Secretariat and Executive Arm of A total of 613 (47.8%) LGUs were able to provide
LDRRMC secretariat support to the LDRRMC and organize regular
conduct of LDRRMC meetings within the last three years.
Of which, 349 (27.2%) maintained a database or record of
all relevant issuances such as guidelines, protocols, and
proceedings of the LDRRMC and had minutes of the
meeting. While 423 (33.1%) LGUs only provide support
as LDRRMC secretariat and 243 (19%) LGUs show no
provision of support to the LDRRMC.
Creation of LDRRMC Office, and A total of 644 (50.3%) LGUs have created their LDRRM
LDRRMO Staffing Office and its Personnel Complement, whereby there is a
presence of the Sanggunian Ordinance or Resolution or
Executive Order creating the LDRRM Office, and a
separate office facility/space, as well as a designated or

assigned personnel to the LDRRM Office in concurrent
capacity. Of which, 197 (15.45%) have insurance on their
building/space of LDRRM Office, and has elevated
LDRRMO organization and staffing into a department
compliant to (item 5.6) NDRRMC-DILG-DBM-CSC JM
2014-1. Furthermore, 490 (38.3%) were found to be
Partially Compliant in creating their LDRRM Office and
its Personnel Compliance. Meanwhile, there were 145
(11.3%) LGUs that have not created their LDRRM Office
and its Personnel Complement.
Local DRRM Officer Most LGUS were able comply in this criterion, with 820
(64.1%) LGUs in terms of existence of a Local DRRM
officer, showing that they met the minimum required
classification, such as (a) permanent LDRRM Officer
occupying the plantilla position, performing the functions
of the position, with SG level prescribed by the
NDRRMC-DILG DBM-CSC JMC 2014-1; (b)
educational attainment and eligibility; (c) completion of
necessary DRRM-related training. LDRRMC Officer is
operationally defined as the head or the highest-ranking
official in the LDRRM office. Meanwhile, 174 (13.6%)
LGUs were found to have not met the qualifications of the
LDRRM Officer.
C. Establish Local DRRM Operation Center

Establishment of Provincial/ A total of 1,132 (88.5%) LGUs have established their
City/Municipal DRRRM Operations Operation Center. Of which, only 179 (14%) LGUs had
Center insured their OpCen adhering to the NDRRMC Standards
with Hot EOC and identified alternate sites and 560
(43.8%) had their SOPs/OpCen Manual and inventory of
equipment. While, 147 (11.5%) do not have an Operation
Center in their respective LGUs.
Take all necessary steps on a A total of 1,144 (89.4%) LGUs take all necessary steps
continuing basis to maintain, continuously to maintain, provide or arrange the provision
Provide, or arrange the provisions of, of or to otherwise have an available suitably trained, and
or to otherwise make available, competent personnel for effective civil defense disaster
suitably-trained and competent risk reduction and management in its area. This indicates
personnel for effective civil defense that LGUs have availability of response equipment/assets
and disaster risk reduction and for the top two hazards in the locality as well as organized
management in its area. ERTs are provided, training on ERRs and LDRRMCO/C
personnel or SRR and basic ICS. Of which, 339 (26.5%)
LGUs were able to provide insurance to their LDRRMO/C
personnel, while 135 (10.6%) LGUs had no personnel to
perform the Civil Defense and DRRM functions.
II. COMPETENCY
A. Capacitated on Disaster Prevention and Mitigation
Risk Assessment
Facilitation and Support to Risk The Facilitation and Support to Risk Assessment, shows
Assessment that 718 (56.1%) LGUs were able to conduct risk

assessments that were led/sponsored by the LGUs with the
participation of the vulnerable sectors. Of which 324
(25.3%) LGUs conducted Climate and Disaster Risk
Assessment (CDRA) or used the REDAS tool with
generated risk maps as output. While, 289 (22.6%) LGUs
have conducted Risk Assessment results from Risk
Assessments conducted by barangays and other
stakeholders (CSO, etc.), and 272 (21.3%) LGUs have not
conducted their risk assessment.
Maintenance of Local Risk Maps A total of 694 (54.3%) LGUs have updated their hazard
maps and local risk maps. Of which, 432 (33.8%) have
developed their digitized local risk maps. However, 438
(34.2%) LGUs have their hazard and local risk maps but
are not updated, while 147 (11.5%) were not able to
develop their hazard maps.
Consolidation of Local Disaster A total of 921 (71.1%) LGUs had their database of critical
Risk Information. infrastructure with resource/evacuation/capacity/
inventory maps. Of which, only 171 (13.4%) had a
complete, disaggregated, and regular inventory of vital
resources needed during an emergency. While, 358 (28%)
LGUs have not established their database.
B. Capacitated on Disaster Preparedness

Planning
Presence of approved LDRRMP A total of 724 (56.6%) LGUs have their Local DRRM
plans reviewed by the appropriate reviewing authority.
However, results reveal that 563 (44%) LGUs have only
secured a copy of the reviewed LDRRMP certification
issued by the OCD Regional Office. Meanwhile, there are
192 (15%) LGUs who have LDRRMPs that are non-
compliant to NDRRMC MC No. 147 s, 2017 and 363
(28.4%) LGUs have not reviewed their LDRRMP for CY
2022.
Presence of BDRRM Plan A total of 543 (42.5%) LGUs have 100% of their
subordinate LGUs approved C/M/BDRRMPs. While a
total of 291 (22.7%) LGUs have at least 50% of their lower
LGUs with approved C/M/BDRRMPs, and 445 (34.8%)
LGUs have less than 50% in their lower LGUs that have
approved DRRM plans.
Presence of LCCAP A total of 798 (62.4%) LGUs have their LCCAPs, which
is approved by their LDCs and adopted by their respective
Sanggunians. Of which, 444 (34.7%) LGUs integrated
their LCCAP in the CLUP and CDP, while 354 (27.7%)
only had their draft LCCAP and 267 (20.9%) LGUs had
no LCCAP.
Presence of contingency plans A total of 619 (48.4%) LGUs have their contingency plans
for at least top two hazards that were formulated/updated,
approved by the LDRRMC, and is adopted by the
Sanggunian. Of which, only 201 (15.7%) updated their

CPS for COVID/EREID and 267 (20.9%) LGUs only have
a draft of CPs and 393 (30.7%) LGUs have no
Contingency Plan.
Monitor and evaluate the A total of 347 (27.1%) LGUs have an approved Local
implementation of the LDRRMP’s DRRM Plan and Monitoring and Evaluation Report. Of
and regularly review and test the which, only143 (11.2%) conducted their evaluation every
plan consistent with ither national quarter and semester. While, 335 (52%) LGUs only have
and local planning program their approved LDRRMP and 267 (20.9%) have no
LDRRMP at all.
Capacity-Building
Organization and conduct of A total of 483 (37.8%) LGUs have no DRRM-related
training, orientation and knowledge training, orientation, and knowledge management
management activities on DRRM at activities conducted. While, 410 (32.1%) LGUs have
the local level conducted less than five DRRM-related activities such as
seminars, briefings, orientation and other knowledge
management activities. Moreover, 386 (30.1%) LGUs
have organized and conducted training, orientation, and
knowledge management activities on DRRM based on the
risk identified in their LGU within the last three years.
Notably, only 206 (16.1%) LGUs have conducted at least
five DRR-related training or workshops and have
developed pool/s of trainers.
C. Capacitated on Disaster Response

Evacuation
Recommend the implementation of A total of 486 (38%) have implemented a forced
forced or pre-emptive evacuation of evacuation by having an ordinance enforcing pre-emptive
local residence, if necessary evacuation of local residents in place with standard
operating procedures, while 345 (27%) LGUs have
updated their SOP and enforced their pre-emptive or
forced evacuation resulting in zero (0) casualties.
Accordingly, 237 (18.5%) LGUs have an LDRRMC
resolution recommending the enactment of the pre-
emptive or forced ordinance by the Sanggunian and 221
(16.5%) LGUs have no actions undertaken or measures to
implement for pre-emptive evacuation.
Camp Coordination and Camp Management

Pre-positioning A total of 746 (58.3%) LGUs were able to pre-position
stockpiles of relief goods (food and non-food). Of which,
553 (43.2%) LGUs have established a stand-by agreement
with local suppliers, while 305 (23.3%) only have a
standby arrangement or MOA/MOU with local suppliers.
Moreover, 228 (17.8%) LGUs have no stockpiles of relief
goods and a stand-by agreement or MOU/MOA with their
suppliers at all.
Evacuation Center A total of 667 (52.2%) LGUs have a well-managed

evacuation center with the presence of camp manager,
health, and security personnel in the evacuation center. Of
which, 387 (30.3%) presented two MOVs and 280 (21.9%)

had only one MOVs. Accordingly, 472 (36.9%) LGUs
have not presented their MOVs, while 140 (10.9%) LGUs
ensured that they have their camp manager, health and
security personnel in the evacuation center, established
committees with IDP membership, have sex and age
disaggregated data prosed, conducted their activities in a
Women and Child-Friendly Space (W/CFS), Health
Facility, and have met the minimum required minimum
health standard protocol integrated in the LGU Plan.
Operations
Response to and management of A total of 407 (31.8%) LGUS only have a presence of
adverse effects of organized emergency response teams, systems,
emergencies/disasters procedures, and protocols, while 350 (27.4%) LGUs have
established and organized emergency response teams,
systems, procedures, protocols, and organized timely and
effective GAD responsive and PWD inclusive responsive
operations during normal and alert conditions.
Accordingly, 231 (18.1%) LGUs were able to document
their timely reporting to appropriate (OCD, DILG, or
higher LGUs) in addition to having established and
organized gender and PWD-inclusive response systems.
Further, 291 (22.8%) LGUs have not organized emergency
response teams, systems, procedures, and protocols.
D. Capacitated on Disaster Rehabilitation and Recovery

Facilitation of early recovery and A total of 540 (42.2%) LGUs were Partially Compliant in
rehabilitation interventions facilitating early recovery and rehabilitation interventions.
While, 382 (29.9%) LGUs conducted rehabilitation and
recovery programs, projects and activities in the
LDRRMP/Rehabilitation Recovery Plan (RRP)
implemented. Of which, only 129 (10.1%) LGUs had their
monitoring on the rehabilitation and recovery strategies.
While 357 (27.9%) LGUs were assessed as not compliant
in having an LDRRMPs with strategies and programs on
rehabilitation and recovery including PDNA and RRP.
Formulation of rehabilitation and A total of 540 (42.2%) were assessed as Partially

recovery program Compliant in formulating a rehabilitation and recovery
program, while 357 (27.9%) were indicated as not
compliant. Significantly, 129 (10.1%) LGUs exceeded the
requirements in formulating rehabilitation and recovery
programs, while 253 (19.8%) LGUs were Fully Compliant
in having a/an (a) Basic database of socioeconomic and
disaster-related statistics and maps; (b) LDRRM office; (c)
List of identified critical areas, assets, and population
centers; and (d) LDRRMF.
III. MANAGEMENT SYSTEMS
A. Established Standard Operating Procedures
Hazard-specific SOPs A total of 464 (36.3%) LGUs have not established their
SOPs and 401 (31.4%) have only drafted their hazard-
specific SOP. Accordingly, 414 (32.4%) LGUs were

compliant in having an approved hazard-specific SOP on
their identified hazard with situational and/or incident
report. Of which, 230 (18%) LGUs had at least two
approved hazard-specific SOP, while 184 (14.4%) LGUs
have an approved and updated hazard-specific SOP for all
hazards in their respective locality.
B. Mainstreaming of DRRM and CCA in Local Development Plans, Program, and Budgeting
Ensure the integration of risk In terms of compliance of LGUs on Mainstreaming their
reduction and climate change DRRM and CCA in Local Development Plans, Program,
adaptation into local development and Budgeting, most LGUs or 660 (51.6%) were having
plans, programs, and budgets as difficulty in complying in ensuring the integration of risk
strategy in sustainable development reduction and climate change adaptation into local
and poverty reduction development plans, programs, and budget as a strategy in
sustainable development and poverty reduction. While 619
(48.4%) LGUs were compliant in having a DHSUD-
approved, risk-informed Provincial Development and
Physical Framework Plan (PDPFP) for provinces, and the
presence of DHSUD-approved, risk-informed CLUP, and
CDP for cities and municipalities for the year of
assessment.
C. Local DRRM Funding Utilization
Programming and budgeting for A total of 845 (66.1%) LGUs had difficulty in
LDRRMF and other DRRM programming and budgeting for LDRRMF and other
resources/funding and budgetary DRRM resources/funding and budgetary support to
support to LDRMMO LDRRMCO. Particularly, 456 (35.6%) LGUs had a 50-
70% utilization rate and 389 (30.4%) had utilized 50%
below the utilization rate. Remarkably, there were only
101 (7.9%) LGUs who had 100% utilization rate and 333
(26%) LGUs were Fully Compliant with a 75% utilization
rate.
IV. ENABLING POLICIES
A. LDRRM Council Recommended DRRM-Related Policies
Recommendation to enact DRRM- A total of 529 (41.3%) LGUs were able to propose
related ordinances through legislation, environmental code and ordinances, or policy
LDRRMC recommendations related to DRRM initiated by the
LDRRMC. Of which, 334 (26.1%) LGUs were able to
have approved DRRM-related ordinances adopted by the
Sanggunian. Accordingly, 381 (29.8%) LGUs were only
able to provide support to their Sanggunian but did not
initiate proposing legislations or policy recommendations
to enact DRRM-related ordinances through the LDRRMC,
and 369 (28.9%) LGUs did not support their Sanggunian
in enacting DRRM-related policies.
V. KNOWLEDGE MANAGEMENT AND ADVOCACY

Database is maintained in for DRR- A total of 781 (61%) failed to comply in terms of
related resources maintaining their database for DRR-related resources, i.e.
human resources, equipment, directories, and location of
critical infrastructure and their capacities, such as hospitals
and evacuation centers. Accordingly, 191 (14.9%) LGUs
were Beyond Compliant and 307 (24%) LGUs rated as

Fully Compliant, had their databases in critical
infrastructures with resources/evacuation centers and
hospitals.
Conducted information A total of 1,067 (83.4%) LGUs had an existing IEC

dissemination and public awareness program. Of which, 518 (40.5%) LGUs had
contextualized, laymanized and in popular language IEC
materials and disseminated the same thru various media
platforms, while 230 (18%) LGUs had disseminated their
IEC based on the result of risk assessments and strategic
risk communication plan and developed effective
practical, sustainable traditional or tech-based innovations.
Furthermore, 212 (16.6%) LGUs have no IEC program.
VI. PARTNERSHIP AND PARTICIPATION

Develop, strengthen and A total of 555 (43.4%) LGUs had a mechanism for
operationalize mechanisms for partnership or networking with private sector, CSOs, and
partnership or networking with the volunteer groups, distribution of relief goods, medical
private sector, CSOs and volunteer services, psycho-social support, and security services. Of
groups. which, 198 (15.5%) LGUs received commendations from
their partners, while 423 (33.1%) LGUs have minimal or
limited interoperability in mobilizing CSOs, Private
Groups, volunteers, and their resources during
emergencies or disasters. Further, 301 (23.5%) LGUs had
no partnership at all.
Participation on other external A total of 433 (33.9%) LGUs have conducted five or more
activities set by higher DRRM identified activities attended within a year, i.e. Nationwide
Councils Simultaneous Earthquake Drill, National Disaster
Resilience Month related activities, Gawad KALASAG,
DRRM related training, DRRM related seminars or
forums, and other DRRM-related activities conducted by
higher DRRM councils or other stakeholders.
Accordingly, 229 (17.9%) LGUs managed more than three
but less than five identified activities, and 317 (24.8%)
LGUs had less than three activities attended within the
year of assessment. While, 300 (23.5%) LGUs did not
participate in the activities set by the higher DRRM
Councils.

IV. Consolidated Audit Observations and Recommendations
The consolidated significant audit observations and recommendations herein summarized

were lifted from the AARs of eight NGAs, five GOCCs, along with the region-wide
consolidated significant audit observations and recommendations of 49 provinces, 81 cities
and 783 municipalities submitted by the OAC-LGAS, of this Commission. Details are
shown in Annex B.
NDRRM FUNDS – NGAs and GOCCs
A. Implementation of NDRRM-Related Programs and Projects
A.1. Slow Implementation of NDRRM-Related Programs and Projects
62. The slow implementation of various DRRM projects defeats the purpose of
RA No. 10121 or the Philippine Disaster Risk Reduction and Management Act
of 2010 which intends to lessen the impact of disaster and facilitate the
resumption of normal social and economic activities.
62.1. Section 3 of RA No. 10121 provides that it is the policy of the State to
uphold the people’s constitutional right to life and property by addressing
the root causes of vulnerabilities to disasters, strengthening the country’s
institutional capacity for disaster risk reduction and management, and
building the resilience of local communities to disasters, including climate
change impacts.
62.2. Relative thereto, various programs were initiated by different government

agencies in pursuit of the mandate. However, audit noted that some projects
remained unimplemented, or if implemented, not within the target
completion date; thereby, depriving the intended beneficiaries of the timely
benefits that could have been derived therefrom. Details are as follows in
Table 13:
Table 13: Unimplemented Projects by Various Government Agencies

Agency Program Observation
1. NHA Yolanda Permanent a. Only 166,034 housing units (Hus) or
Housing Program 78.94 percent have been completed out of
(YPHP) the revised targeted 210,317 HUs, while
44,283 HUs remained not
finished/completed as at December 31,
2022.
Evaluation of the Status of

Accomplishment for YPHP disclosed that:
(a) 60 projects with a total contract cost of
at least ₱9.318 billion were not completed
within the target/ required completion

date; (b) nine projects amounting to ₱1.802
billion were suspended; and (c) 56 projects
costing ₱8.760 billion were terminated.
Consequently, the delayed, suspended, and

terminated projects deprived the intended
beneficiaries of the immediate use of the
housing units. Furthermore, as the lead
agency in NDRRMP from CYs 2011 to
2028, delays in the implementation of
these housing projects may undermine the
Authority’s credibility in disaster response
and erode public trust in its ability to
provide timely and adequate housing
assistance to those affected by calamities.
It is worth noting that the initial target of
constructing 205,128 HUs within a three-
year period, as outlined in Comprehensive
Rehabilitation and Recovery Plan (CRRP),
has not been achieved after nine years.
Also, this may result in the wastage of
government funds and additional costs to
the government because some of the
structures may have deteriorated or
become unusable over time.
b. Low occupancy rate, and slow pace of

transfer/turnover of completed HUs
Among the 166,034 completed HUs,

51,538 or 31 percent remain unoccupied
and out of this, 9,329 completed HUs have
been turned over to LGUs but are still
unoccupied as at December 31, 2022 due
to LGUs “No demolition, no relocation”
policy, pending validation of actual
occupants prior to awarding, and
beneficiaries’ personal reasons not to
occupy the HUs.
The non-occupancy of completed HUs

poses a significant risk as it may result in
their fast deterioration due to non-
maintenance. Unoccupied HUs are more
susceptible to natural wear and tear,
weather damage, vandalism, and exposure
to risk of invasion by illegal occupants and
other unauthorized persons, contrary to
Section 2 of PD No. 1445. It is worth
emphasizing that funds have been with the
NHA for nine years, yet Typhoon Yolanda
victims may be compelled to continue
living in temporary shelters or with
relatives, which can be uncomfortable or

unsafe, or pay for rent while waiting for
their socialized housing units to be
completed and awarded, putting them
under additional financial strain and
exacerbating the trauma they have
experienced, thus, defeating the purpose of
the project.
2. LWUA Yolanda Recovery The amount of ₱4.646 million of the available

and Rehabilitation subsidy received from the National
Plan (YRRP) Government (NG) totaling ₱77.010 million,
intended for the procurement and installation
of generator sets and treatment facilities and
pumping equipment in areas affected by the
typhoon Yolanda, remained unreleased to
various Water Districts (WDs); thereby,
depriving the beneficiaries of the much-
needed assistance.
Water Supply Out of the total ₱660 million fund received
Provision in the from NG for the provision of water supply for
Yolanda NHA the NHA resettlement areas, only five projects
Permanent Housing were completed. Other projects are yet to be
Program implemented or have not been started,
suspended, or still on-going, with physical
completion ranging from five to 90 percent.
Zamboanga City LWUA was able to disburse only the amount

Roadmap to of ₱133.766 million out of the total fund
Recovery and received from the NG totaling ₱527.075
Reconstruction (Z3R) million, with project completion of 33 percent.
The project is composed of Package 1

(construction of water and sewer lines with
pipelines) and Package 2 (construction of
sewerage treatment plants) which were started
on January 21, 2019 and February 28, 2019,
respectively. As at December 31, 2022, both
projects are still on-going and Management
commented that the timeline for the
completion of the project is 2nd Quarter of CY
2024. It was informed that the project has right
of way issues, and the first progress billing is
still under evaluation.
Cagayan de Oro City Due to the devastation in the Cagayan de Oro

Rehabilitation and (CDO) City area brought by Typhoon
Reconstruction Sendong on December 17, 2011, the NG
Program allocated ₱63.623 million to CDO City,
Misamis Oriental to partially cover the cash
requirement for the implementation of various
water supply system projects, which was
received by LWUA on April 1, 2018.

As at December 31, 2022, LWUA already
disbursed the amount of ₱60.278 million for
the expansion of level three water supply
system for CDO Resettlement and Socialized
Housing Project - 1 (CDORSHP-1) and water
supply system, and ₱3.345 million for the
ES/CS/EAO. However, the said project is still
on-going with a 70 percent completion rate.
Marawi Recovery, After the Marawi crisis in CYs 2017 to 2020,

Rehabilitation and the NG allocated funds totaling ₱1.115 billion
Reconstruction for the construction and improvement of water
Program (MRRRP) supply and sewerage system in Marawi City,
Lanao del Sur. As at December 31, 2022, the
total amount released to LWUA thru the BTr
was ₱215.136 million or 19.29 percent of the
total allocated funds. The remaining fund will
only be released to LWUA upon request by the
Authority.
Of the ₱215.136 million released to LWUA,

only ₱42.459 million or 19.74 percent was
downloaded to the WDs leaving a balance of
₱172.677 million still in the custody of
LWUA and available for disbursement.
Audit disclosed the following observations:
a. Of the six major MRRRP projects, only the

Re-activation and Rehabilitation of the
Marawi City WD (MCWD) with project
cost amounting to ₱30.144 million was
started and still on-going with 61 percent
completion rate;
b. Very slow pace in the implementation of
the MRRRP projects; and
c. Very minimal utilization of funds despite
availability.
Metro Kidapawan, In October 2019, a series of strong shallow

North Cotabato earthquakes struck the province of Cotabato
Calamity Fund and its vicinity. Due to the damage caused by
the said earthquakes, the NG allocated
₱56.560 million for the construction of
earthquake resilient dam structure (Dam 3)
and rerouting of pipelines of the Metro
Kidapawan WD.
As at December 31, 2022, the project is still

on-going with 87 percent completion rate. The
said project started on July 24, 2021 with
corresponding disbursement of ₱28.886
million, leaving an unreleased fund of ₱27.674
million or 48.93 percent.

Review of the MOA between LWUA and
Metro Kidapawan WD disclosed that there is
no provision in the MOA expressly stating the
timeline for the implementation of the
projects.
Rehabilitation of In CY 2020, the country was devastated by

WDs in Bicol Region Typhoons Quinta, Rolly and Ulysses almost
simultaneously, causing the worst floods in
the country, particularly in the Bicol Region.
With the onslaught of the three typhoons, the
NG allocated ₱54.532 million for the
rehabilitation of WDs in that Region, which
was released to LWUA on October 18, 2022.
The fund was allocated to nine WDs. As at

December 31, 2022, all projects are still in the
Program of Work (POW) phase which is still
under revision. Inquiry with the representative
from the ES explained that the revision of
POW is still on-going. It was also informed
that they are awaiting the approval by the
Board of Trustees (BOT) of the authority of
the newly appointed LWUA Administrator to
sign the MOA between LWUA and the
concerned WDs. The rehabilitation program
includes delivery and installation of electro-
mechanical equipment such as generator sets
and pumping motors for seven WDs and pipe
laying for the other two WDs. However, no
timeline was set for the implementation of
these projects.
3. DPWH Emergency Out of the total allotments received of ₱290.61

Assistance for million, ₱34.55 million or 11.89 percent was
Reconstruction and obligated, while ₱7.69 million or 22.27
Recovery of Marawi percent of the total obligations was disbursed.
(EARRM), Stage 2,
ADB It was noted that the low obligation/
Loan No. 3769-PHI disbursement rate was due to the delays in
procurement of four sub-projects pending the
finalization of safeguard requirements by
ADB and delayed submission of deliverables
by the Consultant.
Road Network Out of the total allotments received of ₱1.048

Development Project billion, ₱950.26 million or 90.68 percent was
in Conflict-Affected obligated, while ₱178.94 million or 18.83
Areas in percent of the total obligations was disbursed.
Mindanao (RNDP-
CAAM), JICA- It was noted that the low disbursement rate
Assisted was due to the delayed implementation of
projects due to: (a) Road Right-of-Way
(RROW) problems; (b) scouring problem at

the project site; and (c) overlapping of scope
of works with on-going projects implemented
by the LGU.
EARRM Output 4: While the total allotment received of ₱1.22

Restoring million was obligated, no disbursement was
Livelihoods and made as of report date.
Learning in Marawi -
Grant Agreement No. It was noted that the low disbursement rate
9201- PHI (EF- was due to the delayed submission of
Japan Fund for deliverables and final billing by the
Poverty Reduction Consultant.
(JFPR)
Programme for Out of the total allotments received of ₱61.21

Support to million, ₱31.99 million or 52.26 percent was
Rehabilitation and obligated, while no disbursement was made as
Reconstruction of of report date.
Marawi City
(PSRRM) and its It was noted that the low
Surrounding Areas- obligation/disbursement rate was due to the
JICA Grant delayed submission of final billing by the
Agreement No. Contractor.
1760810
Reconstruction and No obligation nor disbursement was made out

Development of the total allotment received totaling ₱16.56
Plan for million.
Greater Marawi,
JICA Funds were intended for Engineering and
Administrative Overhead (EAO) expenses for
the PSRRM project; however, this was not
disbursed due to difficulty in processing the
request.
4. PCG Construction of the Allotment received for the construction of the

Marawi Building and CGS Marawi Building and CG K9 Kennel
K9 Kennel Facility in Facility in Marawi City, Lanao del Sur
Marawi City, Lanao amounting to ₱17.960 million remained
del Sur unutilized as at year-end. The TWG
commented that the donated lot by the Local
Government was not practical for the
construction of the building; thus, they
suggested to look for a better site by changing
the location.
62.3. The very slow implementation of DRRM projects resulted to delays in the
completion of said projects and defeat the purpose of allocating government
funds to provide an immediate response to the needs of the intended
beneficiaries. Further, it is not consistent with the policy of the State to
lessen the impact of calamity and help the communities affected by the

natural and human-induced calamities to rebuild and go back to their normal
lives.
62.4. The Auditors recommended the following:
Agency Recommendations
1. NHA On Uncompleted HUs:
a. Ensure full coordination with the concerned government

agencies, particularly the LGUs and DENR, to address and
resolve the issues/problems contributing to the delayed
construction/completion, and to promote effective and more
synchronized planning and implementation of projects;
b. Closely monitor timelines for completion of projects by the

contractors and address the causes on the delays/suspension and
grant of time extensions;
c. Consider the creation of a new committee responsible for the

monitoring of performance/surety bonds, and collection of the
money value of forfeited performance/surety bonds particularly
for all terminated contracts;
d. Direct the Bids and Awards Committee (BAC) to thoroughly

verify and evaluate the operational conditions of equipment and
other construction needs during the post-qualification phase,
among others, to ensure the adequacy, availability and
suitability of the contractor's capabilities;
e. Act immediately on terminated contracts with issued notices and

orders of termination; and
f. For projects where LGUs serve as implementing agencies,

coordinate and strictly monitor the project accomplishment for
the immediate completion of the housing units.
On Low Occupancy Rate of Completed HUs:
g. Act immediately on requests for final inspection and acceptance

and create an Inspectorate/Acceptance Committee once the
housing project reaches an accomplishment of 95 percent
pursuant to Section 7, Annex E of the Revised Implementing
Rules and Regulations (RIRR) of RA No. 9184;
h. Require from the contractor the immediate rectification and

correction of housing construction defects after final inspection
and findings per Constructors Performance Evaluation System
(CPES); and
i. Immediately turnover the administration, operation,

management and/or maintenance of the developed lots and
completed housing units, including the provision of electrical
and water facilities and its appurtenances, to the LGUs duly
covered with Deeds of Transfer and Acceptance (DOTA) to

ensure its proper maintenance and immediate transfer of
intended beneficiaries to their housing units.
2. LWUA Direct the Engineering Service (ES) and Water and Sanitation
Utilities Development Department (WSUDD) to make proper
coordination to address the following:
a. Consider setting reasonable timelines in the MOA for the

implementation of all DRRM Programs that will serve as guide
in the implementation and completion thereof;
b. For YRRP:
• Require the return to BTr of the remaining fund of Janiuay,

Jaro, and Carigara WDs amounting to ₱0.514 million; and
• Facilitate the release of the remaining funds and expedite the

completion of the projects for Hernani, Guiuan, Taft, San
Rafael, Daanbantayan, Basey, Numancia, Dumarao, and
Dingle WD;
c. For Water Supply Provision in the Yolanda NHA Permanent

Housing Program, require the Leyte Metropolitan WD to:
• Return to BTr the remaining fund amounting to P0.505
million; and
• Commence the implementation of other projects that have

not been started, and completion of the suspended and on-
going projects with physical completion ranging from five
percent to 90 percent;
d. For the Redevelopment of Water and Sanitation Systems

Project for Zamboanga City under Z3R Program, require the
ES and WSUDD to compel ZCWD to accelerate the completion
of both Package 1 (Construction of water and sewer lines with
pipelines) and Package 2 (Construction of sewerage treatment
plants) to at least 75 percent by the end of CY 2023;
e. For Cagayan de Oro City Rehabilitation and Reconstruction

Program, require the ES and WSUDD to compel CDO WD to
accelerate the completion of the remaining works for the
expansion of level 3 water supply system for CDORSHP-1 and
water supply system to at least 85 percent by the end of CY
2023;
f. For MRRRP, require the ES and WSUDD to compel MCWD

to:
• Expedite the approval of the revised POW for Septage

Project, the completion of the TOR and ABC and their
subsequent approval by the HoPE for the sub-project
(Provision of Septage Management System for the
Sagonsongan Transitory Shelter, originally Provision of
Sewerage System for the Collection and Treatment of Septic
Tank Overflows);

• Expedite the submission and approval of the revised bidding
documents for Drilling of three wells at Gadongan
Permanent Shelter; and
• Expedite the completion of the Detailed Engineering Design

(DED) for pumping and transmission facilities of completed
wells for the sub-project (Civil Works - pumping stations
and transmission lines) and commence the procurement
activities upon completion of DED for the said sub-project;
g. For the Metro Kidapawan, North Cotabato program, require

ES and WSUDD to expedite the release of the succeeding funds
to Metro Kidapawan WD to facilitate the completion of the
projects;
h. For the rehabilitation of WDs in Bicol Region programs, require

ES and WSUDD to compel the WDs concerned to:
• Expedite the completion of the revised POW for the

beneficiary WDs;
• Expedite the procurement, delivery and installation of

electro-mechanical equipment such as generator sets and
pumping motors for seven WD beneficiaries; and
• Fast track the commencement of the pipelaying projects for

the two WD beneficiaries.
3. DPWH a. Require the contractors/consultants concerned to timely submit

their claims for progress and final billings duly supported with
complete documentary requirements; and
b. Endeavor to maximize the use of the allotments received for the

timely implementation of programs and projects in order to
avoid expiration of its validity and accumulation of unobligated
allotments.
4. PCG Utilize the allotments for NDRRM to avoid reversion of the budget.
A.2. Limited Utilization of Corporate Budget for Disaster Preparedness Program
63. The limited utilization of the allocated annual budget of PhilHealth for the
Disaster and Emergency Preparedness Program (DEPP) during CYs 2021 to
2022, primarily resulting from delayed procurement of supplies, equipment,
and other necessary expenses, significantly undermines the Corporation's
disaster resilience and response capabilities, which is contrary to the
provisions of RA No. 10121.

63.1. In compliance with the NG’s policy to strengthen the disaster resilience and
response capabilities of all its agencies and instrumentalities, PhilHealth
issued Corporate Order (CO) No. 2017-004211, adopting the PhilHealth
Disaster and Emergency Preparedness Management Plan (PDEPMP) and
reconstitution of its Corporate Disaster Coordinating Committees (CDCC).
63.2. Relative thereto, PhilHealth issued CO No. 2022-159712, designating a total

of 23 PhilHealth officers and employees who will serve as the Secretariat
for the CDCC.
63.3. Upon review of the Corporate Budget-funded DEPP of PhilHealth, it is

evident that the utilization of allocated funds for MOOE and Capital Outlay
in CYs 2021 and 2022 has been significantly low. Out of the adjusted
budget amounting to ₱44.838 million, only ₱11.488 million or 25.62
percent of the total DEPP budget has been utilized in the last two years.
63.4. Moreover, comparison of the appropriations and utilizations for the past two
years shows that despite the decrease in the CY 2022 appropriations, which
were considerably lower than the previous year, the utilization rate for CY
2022 is even lower than that of CY 2021.
63.5. While the procurement and execution of the procurement are scheduled by
the end of the first semester of each respective year, the planned
procurement did not materialize as scheduled, resulting in limited or
nominal utilization.
63.6. The procurement activities and budget monitoring are conducted by the
Office of the SVP-MSS, who also chairs the CDCC. However, given the
rigorous nature of the procurement process, the load of duties and
responsibilities directed to the Committee and the Secretariat, in addition to
their individual duties in their respective offices, suggest that the
procurement activities should not be exclusively managed by the SVP-
MSS’s office.
63.7. The delayed or incomplete procurement activities under the DEPP, beyond
the set timelines, run counter to the provisions of RA No. 10121. It is
essential to emphasize that these laws and regulations are designed to
effectively anticipate and mitigate, if not totally eliminate, the hazards of
natural disasters, which have the potential to cause significant and
devastating consequences.
11
Subject: Adopting the PhilHealth Disaster and Emergency Preparedness Management Plan (PDEPMP) and
Reconstitution of the Corporate and Regional Disaster Coordinating Committees (CDCC) and Defining Their
Functions (Revision 1).
12
Subject: Composition of the Secretariat for the CDCC (Revision 2).

63.8. The Auditors recommended that PhilHealth Management consider
creating a separate unit, under the direction and monitoring of the
Head of the Secretariat for the CDCC, that will be responsible for
conducting all procurement activities of the DEPP within the timelines
indicated in the PPMP. This dedicated procurement unit will focus
solely on the DEPP and ensure that necessary supplies, equipment, and
other expenses are procured in a timely manner to support disaster
resilience and response capabilities.
A.3. Unexpended/Unutilized Funds not yet Remitted to the BTr
64. The unexpended/unutilized funds totaling ₱62.307 million were not returned
to the National Treasury despite completion of the project or lapse of the
validity to use the fund, contrary to Section 9 of the NDRRMC Memorandum
Circular (MC) No. 110, series of 2021, and deprived the NG of additional fund
to finance other priority projects.
64.1. NDRRMC MC No. 110, series of 2021, on the revised guidelines on the
administration of the DRRM Fund, prescribes that:
Section 9. Release of Funds and Project Implementation.
9.4. Unexpended balances or savings from the NDRRM

fund released to the implementing agencies or LGUs
shall be reverted to the National Treasury.
64.2. It was noted that the remaining unexpended/unutilized funds from

allotments received by various agencies totaling ₱62.307 million were not
returned to the National Treasury despite completion of the project or lapse
of the validity to use the funds, contrary to the above-provision. Details are
presented in Table 14:
Table 14: Unutilized Funds not yet Remitted to BTr

(in thousand Philippine peso)
Agency DRRM Program Amount Amount Unutilized
Received Utilized Balance
1. LWUA NHA Resettlement Areas 660,000 628,615 31,385
2. SHFC Marawi Shelter Project 43,036 13,585 29,451
3. PPA Hydrographic and 2,931 1,460 1,471
Topographic Survey of Islamic
City of Marawi
Total 705,967 643,660 62,307
64.3. Non-remittance of these unutilized funds to the BTr deprived the NG of the
much-needed funds it could allocate further for the implementation of other
priority programs and projects.

64.4. The Auditors recommended that the Management return to the
National Treasury the remaining unexpended/unutilized funds.
B. Procurement, Storage/Warehousing and Distribution of DRRM Supplies
B.1. Deficiencies in the procurement/distribution of Food and Non-food Items
65. The food packs distributed by DSWD Field Office (FO) IX to the victims of
disaster included canned goods that were not “Halal” certified, packs that
were lacking in food composition and rice that were of low-grade quality and
with lots of broken grains contrary to DSWD Administrative Order (AO) No.
02, series of 2021.
65.1. Section 6 (B.a.ii) of DSWD AO No. 02, series of 2021 mentions that
components of packs to be provided to affected families must be culturally
acceptable to beneficiaries. All food components must be “Halal” certified.
65.2. DSWD FO IX distributes family food packs to victims of calamities and

disasters. The food pack is sealed in a 15x12x5 inches box with markings
“DSWD Relief Supplies, Not for Sale”. In compliance to DSWD MC No.
34, series of 2005, which pertains to the guidelines in the withdrawal of rice
and non-rice commodities from NFA. FO IX issued two Purchase Orders
for the procurement of 7,152 sacks of rice at ₱1,250.00 per sack containing
50 kilos each sack in the total amount of ₱8,940,000.00.
65.3. Random inspection of the food packs showed that the box did not contain
the 250g of fortified margarine, 10 sachets of multi-nutrient growth mix and
lacks two sachets of 22-gram instant choco malt, contrary to the
aforementioned guidelines. Also, the product of the four canned tuna flakes
of 155 gram composing the relief supplies were not labeled as certified
“Halal” and the six kilos of rice appeared to be of poor quality, with lots of
broken kernels, aged in appearance and dull in color. Compared to the rice
vacuum sealed in plastic from DSWD CO in which the rice grain is whole,
white and polished.
65.4. It was also noted that there were no markings outside the food pack boxes
listing down the composition of the goods, as a way for the clients to check
the completeness of the food packs they received.
65.5. Comparison of the canned tuna flakes in vegetable oil contained in the box
packed by FO IX with the canned tuna flakes in vegetable oil from DSWD
CO, showed that the two canned goods have the same brand name, the color
and design of the labels are nearly alike but the details and information
found on their labels differ, giving the impression that one of the products
was an imitation of the other.

65.6. The Audit Team is concerned that the defects noted would encourage
complaints from disaster victims and could create a negative impression on
the Department.
65.7. The Auditors recommended that the Management instruct the DRRM
Head in FO IX to direct the DRRM Officer to make sure that the:
(a) face of the food pack box contains the list of the goods being
distributed to clients; (b) products for distribution to disaster victims
are “Halal” certified, the rice is of good quality and fit for human
consumption; and (c) composition of the food pack is complete
pursuant to DSWD AO No. 02, series of 2021.
66. The utilization and distribution of Non-Food Items (NFIs) in OCD Regional
Office (RO) No. 8 amounting to ₱65,873,747.50 were not in accordance with
OCD Memorandum No. 572 s. 2021.
66.1. OCD Memorandum No. 572, dated August 24, 2021 provides for the
guidelines on the utilization and distribution of Non-Food Items (NFIs).
Among which are the following:
a. NFIs shall be intended to augment the resources of: (a) LGUs that are
affected or projected to be affected by disasters or emergencies; and
(b) NDRRMC Response Cluster member-agencies in line with their
mandate to provide assistance to victims of disasters.
b. Concerned LGUs must submit a letter-request to the concerned

OCDRO indicating the event, current situation, number of affected
families, quantity requested and intended beneficiaries/distribution
plan. The concerned OCD RO shall evaluate the submitted
requirements, approve the distribution plan and issue the requested
items to the authorized personnel of the LGU.
c. OCDRO shall require the receiving LGU to submit, within seven days,
the official report on the relief distribution with photos and a
distribution list duly signed by the beneficiaries. Said report should be
submitted to the CO for information.
66.2. During the year, RO No. 8 distributed a total of 472,490 units of NFIs, such
as family packs, hygiene kits, blankets, bottled waters, sakoline, solar lights,
etc., with a total cost of ₱65,873,747.50. However, the following
deficiencies were observed:
a. Ninety-six percent of the total distributed NFIs totaling ₱63,886,967.50

were not supported with the required documents such as the letter-
request, indicating the event, current situation, number of affected

families, quantity requested and intended beneficiaries, and the RO-
approved distribution plan.
b. All NFI recipients did not submit the official report on the relief
distribution with photos and distribution list, within seven days.
c. A total of 6,185 units of NFIs amounting to ₱9,677,812.70 were

distributed to organizations/agencies, such as NGAs, fraternity/
sorority, government hospitals or other institutions, which are not
among the intended recipients, as enumerated in the OCD
Memorandum.
d. A total of 7,099 units of NFIs with a total amount of ₱4,628,861.20

were distributed for purposes other than for disaster/emergency
response, such as for Christmas/culmination activities, outreach
programs, tokens for blood donors, for use of agency personnel and for
safety and security.
66.3. These deficiencies were not in accordance with OCD Memorandum No.
572, which aims to ensure the proper, efficient, and effective utilization and
distribution of the NFIs.
66.4. The Auditors recommended that Management require the Regional

Director, RO No. 8 to facilitate immediate submission to the audit team
of the duly-supported letter-request from the LGU and the RO-
approved distribution plan and henceforth, ensure strict compliance to
OCD Memorandum No. 572 in the distribution of the NFIs.
B.2. Undistributed Inventories Held for Distribution
67. Various inventories held for distribution in OCD totaling ₱37.104 million
remained undistributed and non-moving in the books of accounts from two to
eight years; thereby, exposing these assets to possible loss, wastage and/or
misappropriation.
67.1. Section IV.C.8 of COA Circular No. 2014-002 provides that donated relief
goods shall be sorted, inventoried/counted and recorded upon receipt and
before repacking. The distribution of these items shall be made
immediately, especially the perishable goods/items.
67.2. Various inventories held for distribution, such as sleeping kits, medical
supplies, portable water filtration system, tents, generator sets, portalet,
water pumps and the like, totaling ₱37.104 million remained undistributed
and has been non-moving in the books of accounts for two to eight years

now, depriving the victims of disasters/calamities of the benefits that could
have been derived therefrom.
67.3. In 2020, the Office entered into the emergency procurement of 2,000 sets
of sleeping kits and 12,000 sets of admission kits with a total contract price
of ₱20.247 million, which was intended to be distributed to various
quarantine facilities during the surge of COVID-19 pandemic. However,
various items such as pillows and pillow cases, bedsheets and blankets
totaling ₱12.091 million remained undistributed as of report date.
67.4. Moreover, donations from the Spanish Government in 2014 remained

undistributed as of to-date. These items were stored in OCD RO 3
warehouse, either to be distributed to other government agencies or to be
used/lent to other agencies during disaster response and recovery.
67.5. The Management needs to identify the purpose or intention for these items.
If these properties were intended to be kept by the Office to be used or lent
during disaster, it should be reclassified to appropriate PPE or inventory
accounts. If the intention was indeed to be distributed to victims of
calamities, it should be distributed accordingly as soon as the need arises to
avoid possible loss, wastage and/or misappropriation of assets.
67.6. The Auditors recommended that the Management direct the Chief,
Supply Section and concerned offices to cause the immediate issuance
of the inventories for distribution to intended beneficiaries.
B.3. Deficiencies in the Storage/Warehousing of Food and Non-Food Items
68. The DSWD NCR’s storage facility is not well-maintained and in a state of
disrepair making it unfit to accommodate relief goods for emergency
situations, which is not in accordance with the standards set in FO NCR RMO
No. 009, series of 2018. This likewise poses risks for theft, vandalism, and other
security breaches that could compromise the safety of the staff and the stored
goods for distribution to displaced population or disaster victims.
68.1. It is the declared policy of the State that all resources of the government
shall be managed, expended or utilized in accordance with laws and
regulations, and safeguarded against loss or wastage through illegal and
improper disposition, with a view to ensuring efficiency, economy and
effectiveness in the operations of the government.
68.2. The Food and NFIs are valuable commodities for internally-displaced
persons’ (IDP) survival, health and well-being, especially during
displacement where the IDPs are likely to have limited or no access to
outside resources. The prepositioning and management of NFIs, therefore,

require careful planning to ensure provision of equitable assistance to the
displaced population along safety and protection.
68.3. It was observed that the storage facility used by FO NCR for the storage
and handling of food packs and NFIs such as sleeping kits, hygiene kits,
shelter kits, clothing kits and kitchen kits was not well-maintained and
requires major repairs, if not a new building. The overall condition of the
facility is subpar and does not meet the required standards for a safe and
secure storage environment. The external structure showed visible signs of
wear and tear, including broken windows, damaged roofing and missing
part of the entrance door. Its fences were made of galvanized metal only,
which could allow unauthorized entry in the storage area. The flooring,
walls and ceiling of the internal storage area were likewise deteriorated and
requires immediate action. The lighting and ventilation systems were
inadequate, further exacerbating the problems within the facility. The
comfort rooms were not well-maintained and some were used to store the
NFA rice with weevil, folded tables, whiteboards and monobloc chairs.
Such conditions of the storage facility poses safety hazard to the warehouse
staff and the stored goods.
68.4. Moreover, the warehouse staff who are responsible in the receiving and
releasing of goods and maintenance of records held office in the aisle at the
main entrance of the building. This area is not conducive for working as it
was neither properly enclosed nor sufficiently protected against intrusion
by unauthorized persons. They also informed the Audit Team that in this
area warehouse staffs repack the relief goods. The door in the main entrance
was defective, with one side missing, posing a risk of theft of the
Department’s equipment and the goods for distribution.
68.5. It was noted further that some of the food packs and family kits were stored
only in a tent outside the building. Inspection showed that there was a space
on the first floor to accommodate the food packs.
68.6. The non-maintenance of the storage facility exposes the relief goods to risks
of wastage, spoilage, contamination and loss of government funds. It also
affects the quality of service of the Department to the people needing
immediate emergency assistance. Likewise, the poor fencing of the facility
poses a risk of theft, vandalism and other security breaches that could
compromise the safety of the staff and the stored goods for distribution.
68.7. The Auditors recommended that Management direct the:
a. Head of the Administrative Section to conduct an inspection of the

storage facility and study doable solutions to address the storage
concerns faced by the FO NCR whether that be an immediate

repair to solve immediate needs and/or major renovations/
constructions for long-term use.
b. Head of the General Services Section to: (i) immediately repair the
storage facility, to conform with the standards to prevent further
deterioration of the relief goods on-hand and the building; and (ii)
provide an enclosed space for the warehouse staff as a good internal
control measure in safeguarding public resources; (iii) conduct
regular maintenance of the warehouse facility; and
c. Head of the PASMS to instruct the warehouse staff to transfer all

the food packs stored in the tent outside the building to the available
space on the first floor.
69. The DSWD NCR piling system for relief goods was not observed in the storage
facility, contrary to Item VII of FO NCR RMO No. 009 series of 2018, thus,
posing risk of spoilage and damage to goods, which could lead to financial
losses for the government.
69.1. Item VII of FO NCR RMO No. 009, series of 2018 provides the general
policies and implementing procedures on warehouse management.
69.2. During the inspection of the warehouse, it was observed that the piling
system for relief goods was not observed. Pallet or square timber were not
used for the base of the stocks on file. Relief goods were found to be stacked
haphazardly with no clear organization or label of items.
69.3. Inspection also revealed that the goods meant for repacking were no longer
in their original boxes, making it difficult for the staff to locate and retrieve
the required items for repacking. The food packs were stacked on top of
each other with no proper labeling, which resulted in some food packs being
damaged or expired. The staff informed us that they had to transfer the
goods, especially for coffee and cereals, due to cockroaches and rats in the
building. They also disclosed that no regular pest control measures were
conducted in the facility.
69.4. The Audit Team encountered difficulty in conducting physical count of the
goods due to the disorganized piling system. Partial inspection revealed that
there were 249 expired cereals and expired hand wash liquid soap in the
camp management kit.
69.5. The lack of cleanliness and organization in the storage area increases the
risk of spoilage, damage, and loss of goods, which could result in financial
losses to the government.

69.6. The Auditors recommended that Management direct the:
a. Head of the General Services Section to conduct regular pest

control to prevent contamination and wastage of the goods stored
in the facility; and
b. Officer-in-charge, Head of the PASMS to instruct warehouse staff

to: (i) install pallets or square timbers as base of all stock on file; (ii)
implement appropriate shelving and labelling systems for the goods
and request steel racks, if necessary, to facilitate easy access,
inventory and monitoring; and (iii) conduct regular cleaning to
maintain the cleanliness and safety of the storage area.
B.4. Other Observations
70. The contract cost of three infrastructure projects implemented by NHA in the
Most Affected Areas in Marawi City, Lanao del Sur, amounting to ₱4.534
billion, includes special items such as motor vehicles, computers, and other
equipment, contrary to COA Circular No. 2012-003; thus, considered as
excessive and irregular expenditures that unnecessarily increased the project
cost by ₱11.095 million.
70.1. Paragraph 5.1 of the COA Circular No. 2012-003 dated October 29, 2012,
defines excessive expenditures as unreasonable expenses incurred at an
immoderate quantity and exorbitant price. It also includes expenses which
exceed what is usual or proper, as well as expenses which are reasonably
high and beyond just measure or amount. They also include expenses in
excess of reasonable limits.
70.2. In addition, Annex "D" of the same COA Circular enumerates the cases that
are considered “excessive” expenditures of government funds. One of them
is the inclusion in the contract of a specific infrastructure project of special
items such as motor vehicles and computers, which unnecessarily increased
project costs due to the provision of indirect costs.
70.3. The NHA entered into three contracts with a private contractor for the debris
management and construction of roads in the Most Affected Areas (MAA)
in Marawi City, Lanao del Sur. Review of the contracts and their supporting
documents disclosed that the three projects included special items such as
motor vehicles and office equipment that unnecessarily increased the
project costs by ₱11.095 million, as shown in the next page.

Original
Name of the
contract Particulars Cost Total
project
amount
Debris 2,160,000,000 Rental of service vehicle for 240 970,000 970,000
Management in days, including driver and
Sectors 1 to 9 of maintenance
the Most Affected 1 - laptop 100,000
Areas (MAA) in 1 - computer desktop 80,000
Marawi City, 1 - LCD projector 40,000
Lanao del Sur 2 - photocopier/scanner/printer (A3 40,000
& document printer
1 - digicam 35,000 295,000
Construction of 1,703,301,780 2 - Service vehicle 3,800,000 3,800,000
Secondary and Provision for one unit brand-new
Tertiary Roads fully loaded service vehicle (4x4
with Solar Lamps pick-up or its equivalent with step
and Utilities in the board) to include all relative
MAA, Marawi expenses such as fuel oil,
City, Lanao del Sur maintenance, lubricants and driver
3 – computers 300,000
1 - Real Time Kinematic (RTK) 1,800,000
2 - legal size 3-in-1 printer 70,000
1 - A3 size 3-in-1 printer 40,000
1 - drone and accessories 250,000
1 - 36” x 48” Plotter printer 450,000
2 - smart phone tablets 200,000 3,110,000
Construction of 671,056,305 1 - Service vehicle 2,000,000 2,000,000
Primary Road with Provision for one unit brand-
Solar Lamps and new fully loaded service vehicle
Underground (4x4 pick-up or its equivalent
Utilities in the with step board) to include all
MAA, Marawi relative expenses such as fuel
City, Lanao del Sur oil, maintenance, lubricants, and
driver
5 – computers, brand-new computer 350,000
i7 or its equivalent for a fast Auto 450,000
CAD performance
1 - colored printer for tracing paper 120,000
1 – drone and accessories 920,000
4,534,358,085 11,095,000
70.4. According to the NHA’s scope of works, the rental of a brand-new service
vehicle for the Debris Management Project was intended for the use of
government personnel supervising the project implementation for a period
of 240 calendar days. Similarly, the three brand-new service vehicles, along
with all related expenses such as fuel oil, maintenance, lubricants, as well
as the computers, gadgets, and other office equipment enumerated in the
preceding table, were provided for the entire duration of the Construction
of Roads projects, which were designated for use of NHA engineers,
supervisors, and NHA staff, and would be turned over to NHA.
70.5. Post-audit of the disbursement vouchers and review of the latest status
report of the three projects revealed that the Debris Management in Sectors
1 to 9 of MAA had been completed, while the Construction of the Primary
Road with Solar Lamps and Underground Utilities, as well as the

Construction of Secondary and Tertiary Roads with Solar Lamps, were
96.29 percent and 97.81 percent completed, respectively, as at December
31, 2022. In addition, the service vehicles, computer equipment, and office
equipment included in the contract costs of the three aforementioned
projects were then turned over to NHA through a Deed of Unilateral
Transfer in March 2022.
70.6. To stress, maintenance and other related expenses were already included in
the cost computation of the contracts. However, the Marawi Project
Management Office (MPMO) responsible for implementing the three
projects, simultaneously used the three vehicles at the same location during
the project implementation, which may have resulted in the incurrence of
expenses such as fuel costs, chauffeur salaries, and other avoidable
expenses associated with their shared usage thereof.
70.7. It was also observed that the costs of laptop, computers, printers, and smart
phone tablets are higher than the market price.
70.8. Consequently, this practice circumvents the pertinent rule on motor vehicle
acquisition by government agencies. Likewise, the inclusion of indirect
costs such as motor vehicles, computers, and other office equipment
unnecessarily increased project costs, which is disadvantageous to the
government and reduces funds available for other important programs and
projects.
70.9. The Auditors recommended that Management submit written

justification on the excessive rental and acquisition of service vehicles,
computers, and office equipment, which unnecessarily increased the
project costs of the three infrastructure projects in the amount of
₱11.095 million.
C. Financial Assistance or Donations Received
C.1. Unutilized Cash Donations
71. Cash donations received by two NGAs totaling ₱30.650 million intended as
financial assistance to disaster-stricken communities remained unutilized as of
report date; thereby, defeating the very purpose of the donations and
depriving the supposed beneficiaries of the maximum benefits that they may
have derived from the financial assistance.
71.1. COA Circular No. 2014-002 dated April 15, 2014 provides that agencies
can receive cash donations from local or foreign sources to be used to
augment its resources for various DRRM projects.

71.2. Audit noted that the cash donations received by two NGAs remained
unutilized as of report date; thereby, depriving the beneficiaries of the
immediately needed financial aid. Details are shown in Table 15:
Table 15: Unutilized Cash Donations

Agency Purpose Unutilized Amount
1. OCD Financial assistance to victims of Marawi Siege ₱ 15,226,010.00
2. DepEd Financial assistance to victims of Marawi Siege 11,532,960.00
Financial assistance to Yolanda victims 3,890,663.58
Total ₱ 30,649,633.58
71.3. The Auditors recommended that Management:
a. Expedite the proper utilization of the remaining idle Yolanda and

Marawi funds for the intended beneficiaries or purpose; and
b. Remit to the BTr the unutilized funds if there are no plans to use
such donated funds for the Typhoon Yolanda and Marawi victims.
C.2. Deficiencies in the Receipt, Recording and Utilization of Donations
72. The non-compliance of PEZA with COA Circular No. 2014-002 dated April
15, 2014 casts doubt on the completeness and regularity in the accounting and
reporting of receipt and utilization of cash and in-kind aids/donations of at
least ₱6.601 million.
a. Cash and in-kind donations to PEZA amounting to at least ₱6.601 million

were not recorded in the books of accounts
72.1. COA Circular No. 2014-002 provides that cash donations shall be
acknowledged through the issuance of Official Receipts and recorded in the
books through “Trust Liabilities-DRRMF.”
72.2. Based on previous audits/reports submitted, PEZA neither received any

DRRM/Calamity Fund since CY 2011 from the National Government, nor
included any in their budget. However, the Audit Team learned through
observation and anonymous tips that PEZA received cash and in-kind
donations both from local and foreign sources. The Audit Team also
obtained a copy of PEZA issued Memorandum Circular No. 2021-075 dated
December 22, 2021, stating where to deposit the cash donations, suggested
relief items etc.
72.3. The audit team received the Schedule of Donations with supporting
documents for the relief operations for Typhoon Odette and identified at
least ₱6.601 million cash donations received from different sources, and
expenses of ₱357,418.00.

72.4. Further, the Audit Team observed that there were face masks and other
epidemic prevention materials donated by private companies, and were
stored in the pantry and along the hallway near the Stock Room both located
at 8th Floor, Double Dragon Center, West Bldg.
72.5. However, despite the receipt of cash and in-kind donations, none of these
were recorded in the books of accounts.
b. Cash and in-kind donations received were directly deposited to a personal

bank account; not acknowledged through the issuance of Official Receipt and
not entered in the Cash Receipts Record by the designated Collecting Officer
72.6. As part of the PEZA’s relief operations for Typhoon Odette Victims in the
Visayas and Mindanao, with the AFP and PAF, PEZA received voluminous
calls from PEZA-registered developers / operators and business enterprises
offering to contribute relief goods.
72.7. Verification revealed that there were no official receipts issued to

acknowledge the cash donations, hence not entered in the Cash Receipts
Record by the designated Collecting Officer. Also, the cash was directly
deposited to an employee’ personal bank account.
72.8. It was gathered that the lack of time together with the cumbersome
documents required to immediately facilitate a separate account solely
dedicated for the relief funds and relentless calls from registered business
enterprises may have played a critical role to just use the inactive personal
account of the PEZA employee.
c. Insufficient documentations supporting the disbursements of the relief fund;

non-coordination between departments; and improper discharge of functions
and mishandling of funds, strongly indicate weak internal controls and
oversight, which may result in unjust enrichment to some employees and
significant loss of funds purposely for the intended beneficiaries
72.9. Audit noted that the documentation supporting the disbursements of the
donations received were insufficient, there was lack of coordination
between Management, Finance Group and other concerned departments;
and we noted the improper discharge of functions and mishandling of funds.
72.10. Examination of receipts to support the summary of expenses worth

₱357,418 showed that most were made for the purchase of food and non-
food items, but not enough detail was provided to state for which purpose
these items were bought. Supporting documents for meals were official
receipts only, and there was no other paper trail provided to help the Audit
Team identify whether these were consumed during meetings, planning or
gatherings related to the conduct of relief operations.

72.11. Additionally, inquiry with the Finance Group and Management disclosed
that the implementation of PEZA Memorandum Circular No. 2021-075 was
not carefully planned, properly cascaded, and adequately communicated
throughout the organization.
72.12. Reports on Relief Operations submitted to the Audit Team were also not
detailed enough to establish the actual amount disbursed, nor the in-kind
donations received and distributed to the intended beneficiaries.
72.13. Furthermore, the receipt and release of cash donations were not properly
monitored, as evidenced by the search for missing Cavite Economic Zone
cash donation of ₱175,630. The then DDG-FA stated that this sum was
traced to have been endorsed to the previous Director General and her
Executive Assistant.
72.14. Even the cash donation of ₱60,000 by the LSERV Corporation, as financial
aid to its employees detailed in PEZA, was not properly handled to be
enjoyed by LSERV employees. Through inquiry, we learned that the
LSERV Supervisor received on August 6, 2021 a cash donation in a sealed
brown envelope and turned over the same to the PASG Group Manager who
was also the OIC DDG-FA at that time. We also learned that the ₱60,000
donation is still in the custody of the latter at the time the AQM was issued.
72.15. After remaining in the custody of the then OIC DDG-FA for more than a
year, the sum of ₱60,000 was returned to LSERV Corporation. This was
personally picked up by LSERV's HR coordinator on September 27, 2022,
witnessed by Personnel Services Division and the LSERV supervisor.
72.16. The aforementioned deficiencies and lapses clearly indicate weaknesses in

internal control and in the exercise of proper oversight on the activities
related to the disbursement and distribution of cash and in-kind donations.
72.17. The Auditors recommended that Management:
a. Gather all relevant information, documents and records to help

determine the correct and complete amount of cash and in-kind
donations received by PEZA in relation to Typhoon Odette;
b. Issue Official Receipt to acknowledge cash donations, and

Acknowledgment Receipt for In-Kind Donations for DRRM;
c. Instruct the Collecting Officer to record all cash donations in the

Cash Receipts Record and deposit the amount to an authorized
depository bank (AGDB) under a separate bank account for DRRM
Funds;

d. Prepare all the relevant reports prescribed by COA Circular No.
2014-002 for proper accounting, reporting and monitoring of the
receipt and utilization of cash and in-kind aids/donations from local
and foreign sources, for DRRM program;
e. Submit a written plan of action on the remaining balance of cash

donation;
f. Formulate a policy on the conduct of Relief Operations,

incorporating the provisions of COA Circular No. 2014-002 and
additional controls on proper disposition of relief funds; and
g. Investigate the lapses and deficiencies observed in the

implementation of relief operations and identify the Officials and
Employees answerable for the funds received and expended.
D. Fund Transfers
Unliquidated Fund Transfers
73. The OCD’s non-enforcement of liquidation of fund transfers and non-

monitoring of the implementation of the projects intended for various DRRM
programs totaling ₱18.520 million deprived the intended users of the much-
needed benefits that could have been derived therefrom.
73.1. As the implementing arm of the NDRRMC, OCD identified different

DRRM programs intended for relief, recovery and reconstruction efforts to
address the impact of calamities in the soonest possible time and
downloaded funds to various NGAs/LGUs to implement such projects.
73.2. Various projects downloaded to the IAs remained uncompleted or

unliquidated as of report date. Details are presented in Table 16:
Table 16: Unliquidated Fund Transfers
Year Balance as at
NGA/ LGU Purpose
Granted 12/31/2022
Provincial Rehabilitation, reconstruction 11/30/2018 ₱10,801,452.56
Gov’t (PG) of and recovery projects in the
Palawan Province of Palawan
PG of Bohol Enhancing the capability of 12/3/2020 3,044,684.64
the Province’s Emergency
Operations Center
PG of Albay Implementation of DRRM 6/18/2019 2,166,621.25
projects in the Province of
Albay

Year Balance as at
NGA/ LGU Purpose
Granted 12/31/2022
Municipality Reconstruction of foot 1/10/2018 (1st) 1,867,676.45
of Balbalan, bridges damaged by TY 5/2/2022 (2nd)
Kalinga Lawin
PG of Batanes Repair and rehabilitation of 8/8/2017 (1st) 308,254.96
various infrastructure damaged 4/20/2018(2nd)
by Typhoon Ferdie
AFP GHQ Financial assistance for the 4/27/2021 331,145.00
beneficiaries of military
personnel who were killed in
action during the Marawi
Siege
Total ₱18,519,834.86
73.3. The following deficiencies were also observed:
a. Additional fund amounting to ₱1,787,830.60 was granted to the

Municipality of Balbalan, almost five years after the grant of first
tranche, without further evaluation as to the reason for the delay of the
project; the necessity of the additional fund based on the evaluation of
the current status of the foot bridges constructed; and/or additional
assistance needed by the municipality to ensure the immediate
completion of the project.
b. Remaining funds from completed projects in Palawan and Albay

totaling ₱2,605,621.25 remained unremitted to the BTr.
c. There was no monitoring or coordination made by the OCD Project

Management Team with the recipients to determine the extent of
accomplishment of work being done, as well as the acceptability of the
completed work, as stipulated in the Memorandum of Agreement
entered into by and between these IAs.
73.4. The fund downloaded to these IAs were intended to alleviate the lives of
the families affected and/or restore the needed facilities in the affected
communities in the earliest possible time after the onslaught of the disasters.
However, after two to five years from the occurrence of such calamities, the
project remained uncompleted; thereby, depriving the intended users of the
much-needed benefits that could have been derived therefrom.
73.5. The Auditors recommended that Management direct:
a. Head, AFMS and Rehabilitation and Recovery Management

Service to coordinate with the IAs and require the immediate
completion of the much-needed projects and reversion of any
unused funds to the Bureau of Treasury; and

b. Head, OCD Project Management Team to conduct timely and
periodic monitoring/coordination with the IAs and make necessary
recommendations to ensure the timely completion of projects.
E. Submission of Required DRRMF Reports
E.1. Unsubmitted Monthly and Annual Reports to the Audit Team
74. Non-submission and/or delayed submission of DOH, OCD and OVP of the
required monthly and annual reports on the receipt and utilization of the
DRRMF allocation from the GAA and/or donations received from local and/or
foreign sources to the Office of the Auditor as prescribed under Section 22(d)
of R.A 10121 and COA Circular No. 2014-002 precluded the conduct of the
timely audit and validation of the funds’ utilization.
74.1. Section V.A.1 of COA Circular No. 2014-002 dated April 15, 2014
provides:
National and local government agencies with DRRMF

allocation from the GAA and/or cash donations received from
local and/or foreign sources shall prepare and submit to
NDRRMC through the Office of the Civil Defense (OCD), on
the 5th day following the end of each month, the Report on the
Receipt and Utilization of the DRRMF sourced from GAA
(Annex H) and Report on the Receipt and Utilization of Cash
Donations (Annex I). The reports shall be furnished the
respective COA Auditor. (Emphasis supplied)
74.2. However, DOH and OCD have not submitted the required monthly and
annual reports to their respective audit team; thereby, precluding the
conduct of the timely audit and validation of the utilization of the funds
received.
74.3. While OVP did not submit the required reports on time, with delay ranging
from four to 101 days.
74.4. The Auditors recommended that the Management ensure timely

preparation and submission of the required reports to the audit team
to allow timely audit and verification of reported fund utilization as
prescribed under COA Circular No. 2014-002.

E.2. Non-Submission of Consolidated Monthly and Annual Reports by OCD
75. The OCD did not submit the consolidated monthly and annual reports on the
receipt and utilization of the DRRM fund and/or donations received from local
and/or foreign sources by all NGAs, GOCCs and LGUs, contrary to Section
V.A.2 of COA Circular No. 2014-002 dated April 15, 2014.
75.1. Section V.A.2 of COA Circular No. 2014-002 provides that -
The OCD shall prepare monthly reports consolidating the

reports mentioned in V.A.1 and annual reports based on the
consolidated monthly reports. The monthly and annual
reports shall be submitted to the NDRRMC on the 10th day of
the succeeding month and on or before the 15th day of
January of the succeeding year, respectively, copy furnished
the COA Auditor of the OCD. (Bold supplied)
75.2. However, OCD was not able to submit the consolidated monthly and annual
reports, contrary to the above-provision. Transparency and accountability
in the use of disaster funds are considerably important to the donors,
stakeholders and the public. Availability of information in the receipt and
utilization of NDRRMF and donations will show the whole picture on how
the funds were used.
75.3. The non-submission of the above-cited reports precluded the audit team to
compare and validate the data reported by various agency audit teams in the
presentation of the overall picture of the situation of DRRMF. The
Consolidated Report on the Audit of DRRM Funds will guide the
stakeholders to perform better in addressing disaster risk reduction
management.
75.4. The Auditors recommended that the Management instruct the Head,
DRRM Fund Management Division to prepare and submit the
required consolidated monthly and annual reports in the soonest
possible time; and make a representation to the Council on actions to
be taken to enforce the timely submission of these reports among its
member-agencies.
E.3. Non-Posting of the Reports in the Agency’s Website
76. The OVP did not post the required reports in the receipt and utilization of
DRRMF in its website contrary to Section V.C of COA Circular No. 2014-002.
76.1. Section V.C of COA Circular No. 2014-002 dated April 15, 2014 states that:

The required reports on the receipt and utilization of DRRMF
sourced from GAA and donations in cash and in-kind shall be
posted in the official websites of the implementing/donee-
agency, OCD and NDRRMC.
76.2. However, audit noted that OVP did not post the required reports on the
receipt and utilization of DRRMF in its website contrary to the above
provision. As such, stakeholders, as well as local and foreign donors were
not properly informed on the status of the fund entrusted to these agencies.
76.3. The Auditors recommended that the Management publish the updated
information on NDRRMF in the OVP official website and ensure
regular posting of the same.
LDRRM FUNDS – LGUs
F. Allocation of LDRRMF
Insufficient Allocation for LDRRMF
77. Allocation of not less than five percent of the estimated revenue from regular
sources for LDRRMF as required under Section 21 of RA No. 10121 was not
met by 15 LGUs.
77.1. Section 21 of RA No. 10121 provides that the LDRRMF amounting to not
less than five percent of the estimated revenue from regular sources shall be
set aside to support disaster risk management activities such as, but not
limited to the pre-disaster preparedness programs including training,
purchase of disaster response and rescue equipment, supplies and
medicines, for post-disaster activities, and payment of premiums on
calamity insurance.
77.2. However, audit noted that funds of 15 LGUs were not able to meet the
required allocation under Section 21 of RA No. 10121. Details are presented
in Annex D.
77.3. Insufficient allocation of LDRRMF may hinder the LGU’s objectives in

mitigating the impact of disasters by a fully-equipped, well-trained response
teams and available infrastructures.
77.4. The Auditors recommended that Management strictly observe the

allocation of five percent of the estimated revenue from regular sources
for LDRRM to support disaster risk management activities pursuant
to Section 21 of RA No. 10121.

G. Utilization of LDRRMF
G.1. Low Utilization of LDRRMF
78. Two hundred eighteen LGUs did not optimally utilize the allotment under the
LDRRMF with low utilization rate ranging from 1.02 to 73.72 percent,
contrary to the purposes and intents of the RA No. 10121; thus, defeating the
objectives of strengthening the capacity to build disaster-resilient communities
and to enhance disaster preparedness at all levels.
78.1. Section 21 of RA No. 10121 provides that the LDRRMF shall cover the 30
percent lump-sum allocation for QRF and the seventy percent allocation for
disaster prevention and mitigation, preparedness, response, rehabilitation
and recovery (Mitigation Fund).
78.2. However, it was noted that 218 LGUs were not able to optimally utilize its
LDRRMF, with low utilization rate ranging from 1.02 to 73.72 percent.
Summary of LGUs’ utilization rate is presented in Table 17 while the details
are presented in Annex E.
Table 17: LGUs with Low Utilization Rate of LDRRMF
LDRRMF
Region
No. of LGUs* Utilization Rate
NCR 8 5.62 to 60%
CAR 11 9.74 to 66%
I 8 6.16 to 66%
II 31 12.68 to 70.15%
III 6 43.55 to 66.53%
IV-A 16 9.66 to 60.12%
IV-B 20 4.26 to 68%
V 27 10.74 to 68.35%
VI 22 4.30 to 73.72%
VII 15 1.02 to 70.41%
VIII 21 7.05 to 70.20%
IX 9 15.62 to 70%
X 4 42 to 57%
XI 5 34.13 to 60%
XII 4 6.27 to 25.26%
XIII 11 10.50 to 69.92%
Total 218 1.02 to 73.72%
* Including 40 LGUs with similar observation but percentage not specified.
78.3. The low utilization of the LDRRMF defeated the objectives of RA No.
10121 on strengthening the capacity to build disaster-resilient communities
and to enhance disaster preparedness at all levels.

78.4. The Auditors recommended that Management optimize the utilization
of its LDRRMF to lessen the socio-economic and environmental
impacts of disasters in the community and disaster risks, including
projected climate risks, and to enhance disaster preparedness and
response capabilities of the community.
G.2. Improper Charging of Disbursements
79. Funds of 204 LGUs, amounting to at least ₱1.346 billion, were utilized for the
purpose other than those allowed for the implementation of disaster programs
and activities, in violation of Section 3 of COA Circular No. 2012-002 dated
September 11, 2012 and NDRRMC-DBM-DILG Joint Memorandum Circular
(JMC) No. 2013-1 dated March 25, 2013.
79.1. Section 3 of COA Circular No. 2012-002 states that the LDRRMF shall be
used to support disaster risk management activities such as, but not limited
to the following:
3.1 Pre-disaster preparedness programs such as training of

personnel, and purchase of life-saving and rescue equipment,
and supplies and medicines;
3.2 Post-disaster activities such as repair and rehabilitation of

public infrastructures and purchase of office/school
equipment damaged by calamities during the budget year;
3.3 Payment of insurance premiums on property if indemnity

includes damages or loss due to fire, earthquake, storm, or
other casualties and on the personnel accident insurance of
Accredited Community Disaster Volunteers; and
3.4 Relief and recovery programs in communities or areas

stricken by disasters, calamities, epidemics or complex
emergencies.
79.2. Item 5.0 of the NDRRMC-DBM-DILG JMC No. 2013-1 identifies sample
eligible PPAs, to which the LDRRMF can be used.
79.3. However, audit noted that funds of 204 LGUs, amounting to at least ₱1.346
billion, were utilized for the purpose other than those allowed for the
implementation of disaster programs and activities in violation of
aforementioned provisions.

79.4. Table 18 summarizes LGUs per region that charged unrelated
disbursements to LDRRMF, including those who have similar observations
but amount disbursed was not indicated. Details are presented in Annex F.
Table 18: List of LGUs with Improper Charging of Disbursements

Region No. of LGUs* Total Per Region
NCR 1 ₱ 125,000.00
CAR 8 3,127,447.48
I 9 7,448,341.98
II 2 1,834,980.73
III 4 12,458,244.27
IV-A 10 63,728,242.44
IV-B 9 2,201,367.57
V 19 34,992,910.77
VI 36 1,003,929,394.18
VII 25 125,312,262.65
VIII 29 11,454,933.24
IX 11 7,830,599.02
X 12 21,902,363.20
XI 14 33,590,435.60
XII 2 -
XIII 13 15,887,520.73
Total 204* ₱ 1,345,824,043.86
*Including 24 LGUs with the same observation, but amount was not specified.
79.5. Charging of expenditures which are not allowed under pertinent regulations
adversely affects the availability of the LDRRMF for disaster-related
activities.
79.6. The Auditors recommended that Management strictly adhere to the

guidelines set forth under COA Circular No. 2012-002 and NDRRMC-
DBM-DILG JMC No. 2013-1, and refrain from charging against the
LDRRMF those programs, projects and activities not pertaining to
disaster-related activities or not in accordance with the primary
purpose for which the fund was established.
G.3. Unsupported Disbursements
80. Validity and propriety of disbursements in 56 LGUs could not be ascertained

due to absence or non-submission of complete and/or sufficient supporting
documents.
80.1. Various disbursements in 56 LGUs were not duly supported with complete
and/or sufficient supporting documents, casting doubt on the validity and
propriety of transactions. List of LGUs is presented in Annex G.

80.2. The Auditors recommended that the Management immediately submit
the lacking supporting documents for verification, and henceforth,
ensure that claims are duly supported with complete and proper
documentation before processing claims for payment to establish the
validity, regularity and propriety of the disbursements.
G.4. Deficiencies in the Procurement Process
81. Various deficiencies and/or deviations were noted in the procurement of goods
and services needed in the implementation of DRRM PPAs by 66 LGUs
contrary to the provisions of RA No. 9184 and its Implementing Rules and
Regulations.
81.1. R.A. No. 9184 is promulgated in line with the commitment of the
Government to promote good governance and its effort to adhere to the
principles of transparency, accountability, equity, efficiency and economy
in its procurement process.
81.2. However, audit noted that various deficiencies and/or deviations were noted
in the procurement of goods and services by 66 LGUs. Detailed list of LGUs
shown in Annex H.
81.3. Some of the noted deficiencies are as follows:
a. Competitive public bidding was not resorted to in the procurement of

various goods;
b. Use of alternative methods of procurement for repeat order which was

not compliant with the criteria, terms and conditions prescribed under
the procurement law;
c. Insufficiency of detailed engineering in various infrastructure projects;
d. Incomplete specifications in the Purchase Requests, and/or changes to

the terms, conditions, and specifications of the Purchase Orders were
made without fully meeting the requirements of the projects;
e. Procurement of service vehicle charged was not supported with

authority to purchase from the DILG;
f. Repairs of equipment in excess of 30 percent of its current cost;
g. Absence of a duly executed Omnibus Sworn Statement;
h. Failure to invite to three observers to attend all stages of procurement;

i. Award of contracts to ineligible suppliers
j. Non-posting of the Notices of Award, Purchase Orders, including the

Notices to Proceed;
k. Mobilization fee was granted without requiring submission of an

irrevocable standby letter of credit of equivalent value from a
commercial bank, a bank guarantee or a surety bond callable upon
demand, issued by a surety or insurance company duly licensed by the
Insurance Commission; and
l. Acceptance of deliveries and/or distributions was made prior to the

receipt by supplier of the Purchase Orders
81.4. The deficiencies enumerated above defeated the government’s principles of

transparency, accountability, equity, efficiency and economy in the
procurement process and its policy on competitiveness.
81.5. The Auditors recommended that concerned LGUs strictly adhere to

R.A 9184 and to other procurement rules and regulations in all their
procurement undertakings.
H. Implementation of PPAs Identified in the LDRRMP
H.1. Unimplemented PPAs
82. Various PPAs contained in the LDRRMP of 164 LGUs were not implemented,
contrary to Section 21 of RA No. 10121 and Section 6.2 of Section 6.2 of
NDRRMC-DBM-DILG Joint Memorandum Circular No. 2013-1; thus,
impeding the efficient use of fund for disaster mitigation, response and
rehabilitation to the disadvantage of the public.
82.1. Section 21 of RA No. 10121 provides that LDRRMF shall be used to

support disaster risk management activities such as, but not limited to the
pre-disaster preparedness programs including training, purchase of disaster
response and rescue equipment, supplies and medicines, for post-disaster
activities and payment of premiums on calamity insurance.
82.2. Moreover, Section 6.2 of NDRRMC-DBM-DILG Joint Memorandum

Circular (JMC) No. 2013-1 provides that projects and activities to be
charged against the LDRRMF shall be incorporated in the LDRRMP and
integrated in the approved Annual Investment Plan (AIP).
82.3. However, it was noted that various disaster-related PPAs of 158 LGUs
totaling ₱3.542 billion were not implemented. Additionally, 6 PPAs of

undetermined amount included in the LDRRMP of six LGUs remained
unimplemented as of report date, contrary to the above-provisions.
Summary of LGUs is presented in Table 19. Details are further presented in
Annex I.
Table 19: LGUs with Unimplemented PPAs

Unimplemented PPAs based on
Region Amount Allotted for PPAs No. of Unimplemented PPAs
No. of LGUs* Amount No. of LGUs* No. of PPAs
NCR 4 ₱1,199,999,993.06
CAR 15 101,788,574.67
I 4 66,140,961.24
II 12 86,467,739.08
III 6 195,071,528.43
IV-A 20 536,582,625.06 2 9
IV-B 5 129,314,240.24
V 26 163,521,934.76
VI 14 391,054,000.00 1 14
VII 7 48,114,585.65
VIII 19 148,209,784.86 2 14
IX 6 343,159,000.00
X 4 6,428,690.77
XI 5 27,080,497.31
XII 6 -
XIII 5 99,172,511.96 1 11
Total 158 ₱ 3,542,106,667.09 6 48
* Including 38 LGUs with same observation but amount or number of PPAs was not specified.
82.4. Due to the circumstances mentioned above, the aim to strengthen the
capacity of the LGUs to build a disaster resilient community and enhance
disaster preparedness and response at all levels may not be fully achieved.
82.5. The Auditors recommended that Management cause the timely

implementation of all programmed projects under DRRM program,
and other PPAs, in accordance with the respective appropriation
ordinance, LDRRMP and AIP, in order to lessen the socio-economic
and environmental impacts of disasters in the community and disaster
risks, including projected climate risks, and to enhance disaster
preparedness and response capabilities of the community.
H.2. Non-Creation and Understaffing of LDRRMO
83. No Local Ordinance creating the Local Disaster Risk Reduction and
Management Office (LDRRMO) including the required staffing/personnel
was enacted in nine LGUs in violation of Section 12 of RA No. 10121; while
LDRRMOs enacted in 63 LGUs were not fully capacitated/staffed; thus,
hindering the capacity of the LGUs to deliver efficiently and effectively the

necessary services to ensure the safety of its constituents in the event of
disaster, calamity, and other fortuitous events.
83.1. Section 1 of Rule 6 of the Implementing Rules and Regulations (IRR) of

RA No. 10121 provides that there should be a creation of LDRRMO in
every province, city and municipality under the Offices of the Governor,
City or Municipal Mayor, respectively, and Barangay DRRM Committee in
every barangay to be headed by the Punong Barangay.
83.2. However, it was noted that 54 LGUs did not enacted/created the LDRRMO
contrary to the above provisions. On the other hand, while there was an
LDRRMO created in nine LGUs, compositions and structure of the office
were not fully capacitated to carry out the mandated duties such as: (a)
Administration and Training, (b) Research and Planning and (c) Operations
and Warning. Details are shown in Annex J.
83.3. Non-creation/ understaffing of the LDRRMOs raised concern on the

capacity of the LGUs to deliver efficiently and effectively the necessary
services to ensure the safety of its constituents in the event of disaster,
calamity, and other fortuitous events.
83.4. The Auditors recommended that the concerned LGUs:
a. Justify the absence of local ordinance creating the LDRRM Office;

and
b. Fill up the mandatory position for the three staff of each LDRRMO
to handle the administration, training, research and planning, and
operations and warning functions/services, to provide adequate
support to DRRM activities.
H.3. Deficiencies in the LDRRMFIP and Local Sanggunian Resolution
84. The utilization of the LDRRMF in 21 LGUs amounting to not less than
₱103.03 million could not be judiciously evaluated due to the deficiencies in
the details of the Local Disaster Risk Reduction Management Fund
Investment Plan (LDRRMFIP) and/or lack of Local Sanggunian resolution
declaring a State of Calamity.
84.1. Section 5.1.2 of COA Circular No. 2012-002 provides that LDRRMFIP
shall be prepared annually, it shall present the 30 percent allocation for QRF
in lump-sum and the allocation for disaster mitigation, prevention and
preparedness with details as to projects and activities to be funded. The
LDRRMFIP shall also include under a separate caption, the list of projects
and activities charged to the unexpended LDRRMF of previous years. A

sample format of the LDRRMFIP is shown in Annex A of the said COA
Circular.
84.2. Likewise, Section 5.1.3 of COA Circular 2012-002, provides that the release
and use of the LDRRMF shall be supported by a Local Sanggunian
Resolution and the declaration of state of calamity for the QRF; and the for
projects and activities listed in the approved plan as incorporated in the local
development plan and annual work plan and financial plan.
84.3. However, it was noted that the LDRRMFIP of 21 LGUs were deficient, not
updated or not responsive to the AIP. It was also noted that various
disbursements were made out of the QRF without a supporting approved
Local Sanggunian Resolution and the Declaration of State of Calamity,
contrary to the above provisions. Details are presented in Annex K.
84.4. The Auditors recommended that LCE direct the DRRMO to submit
the LDRRMFIP showing the allocation of LDRRMF for both current
and the unexpended balance of the fund for prior years and ensure that
the use and release of QRF is supported with Local Sanggunian
Resolution.
I. Donations Received by LGUs
Unutilized Cash Donations Received
85. Cash donations received by six LGUs from other government agencies and
other sources totaling at least ₱69.236 million remained unutilized due to
LGUs’ inability to timely identify the appropriate programs, projects and
activities to be undertaken, contrary to Section 5.2.4 of COA Circular No.
2012-002.
85.1. Section 5.2.4 of COA Circular No. 2012-002 provides that funds received
from various sources shall be utilized in accordance with the purpose of the
grant. In the absence of a specific purpose, the fund shall be used for
purposes provided in the LDRRMFIP.
85.2. However, it was noted that cash donations received by six LGUs from three
regions totaling ₱69.236 million remained unutilized as of year-end, as
shown in Table 20.
Table 20: LGUs with Unutilized Cash Donations Received
Unutilized
Region LGU
Cash Donations
III Province of Pampanga ₱ 3,822,219.15
VI Province of Iloilo 7,492,000.00
VIII Macrohon, Southern Leyte 230,000.00

Unutilized
Region LGU
Cash Donations
VIII Anahawan, Southern Leyte 1,610,000.00
VIII Province of Leyte 39,237,436.00
VIII Province of Eastern Samar 16,844,491.24
Total ₱ 69,236,146.39
85.3. The fund remained unutilized due to LGUs’ inability to timely identify the
appropriate PPAs to be undertaken, contrary to Section 5.2.4 of COA
Circular No. 2012-002.
85.4. The Auditors recommended that the Management ensure the full
utilization of cash donations for their intended purposes through
proper and timely identification, formulation and implementation of
appropriate PPAs to be sourced therefrom and regular monitoring of
the available funds in the Registry of Cash Donations and Utilization.
J. Prior Years’ Unexpended Balances of the LDRRMF
J.1. Unexpended QRF and LDRRMF-MOOE Not Transferred to Special Trust Fund
86. The unexpended balances of the QRF and LDRRMF-MOOE of 172 LGUs,
totaling to at least ₱624.622 million, were not transferred to the Special Trust
Fund (STF) contrary to Section 5.1.10 of COA Circular No. 2012-002; thus,
opens opportunity for the LGU to use it for activities other than those which
support disaster risk reduction and management.
86.1. Section 5.1.10 of COA Circular No. 2012-12 provides that:
All unexpended/unobligated balance of the QRF and

the DRRMF-MOOE shall be transferred to the Special
Trust Fund under the account “Trust Liability-DRRM”
in the Trust Fund books.
86.2. However, the unexpended balances of QRF and LDRRMF-MOOE of 172

LGUs, totaling at least ₱624.622 million, were not transferred to the STF
contrary to the aforementioned Circular; thus, opens opportunity for the
LGU to use it for activities other than those which support disaster risk
reduction and management.
86.3. Table 21 summarizes the 172 LGUs with unexpended LDRRMF not
transferred to the Trust Fund Account, including those who have similar
observations but the unexpended balances were not indicated. Details are
presented in Annex L.

Table 21: LGUs with Unexpended Fund not Transferred to STF
CAR 8 ₱ 49,016,950.90
I 20 60,856,109.48
II 11 43,855,874.34
III 2 -
IV-A 9 30,884,667.79
IV-B 8 24,721,965.30
V 17 20,677,263.98
VI 9 76,532,376.41
VII 8 25,532,889.31
VIII 35 103,801,241.54
IX 12 29,952,662.67
X 8 39,183,198.34
XI 6 25,298,641.34
XII 3 10,842,240.00
XIII 10 76,776,306.78
BARMM 6 6,689,143.68
Total 172 ₱ 624,621,531.86
* Includes 38 LGUs with same observation, but amount was not specified.
86.4. The Auditors recommended that Management transfer the unutilized

prior year balances (within five years) of the QRF and LDRRMF-
MOOE to the STF pursuant to COA Circular No. 2012-002.
J.2. Unexpended LDRRMF-CO Inappropriately Transferred to STF
87. The unexpended/unobligated balance of LDRRMF – Capital Outlay of 26

LGUs, totaling at least ₱113.449 million was inappropriately transferred to
the STF contrary to Section 5.1.11 of COA Circular No. 2012-002.
87.1. Section 5.1.11 of COA Circular No. 2012-002 provides that all unexpended/
unobligated balance of the LDRRMF for Capital Outlay (CO) shall be made
continuing in the General Fund books until the projects funded therefore are
completed and any savings shall be available for use in the disaster risk
reduction and management activities as provided in the LDRRMFIP.
87.2. However, audit noted that the unexpended balance of LDRRMF – CO of 26

LGUs totaling to at least ₱113.449 million was inappropriately transferred
to the STF contrary to the above-provision.
87.3. Table 22 summarizes the 26 LGUs with unexpended LDRRMF-CO

inappropriately transferred to the Trust Fund Account, including those who
have similar observations but the amount transferred were not indicated.
Details are presented in Annex M.

Table 22: LGUs per Region with Inappropriate Funds transferred to GF
CAR 2 67,461.72
I 2 508,271.17
II 3 2,875,264.89
IV-A 1 500,000.00
IV-B 1 -
VII 4 5,565,267.15
VIII 6 4,770,878.84
IX 3 1,259,987.86
XI 1 -
XIII 3 97,901,469.90
Total 26 113,448,601.53
* Including 6 LGUs with the same observation but did not indicate the amount.
87.4. The Auditors recommended that the Management transfer the

unexpended balance of LDRRMF for capital outlay to the General
Fund and henceforth, ensure that all unexpended/unobligated balance
of the LDRRMF for capital outlay shall be made continuing in the
General Fund books until the projects funded therefore are completed
and any savings shall be made available for use in the disaster risk
reduction and management activities as provided in the LDRRMFIP
subject to the local budgeting process.
J.3. PY Unutilized Balances of More Than 5 Years Not Reverted to General Fund
88. Unutilized balances of LDRRMF under the STF for CY 2016 and below of 58
LGUs, totaling at least ₱176.572 million, were not transferred to the General
Fund (GF) contrary to COA Circular No. 2012-002 dated September 12, 2012,
hindering the provision of funds to support current disaster risk management
activities.
88.1. Section 5.1.13 of COA Circular No. 2012-002 states that any unutilized
amount for five years shall be reverted back to the unappropriated surplus
of the General Fund and shall be made available for other social services
after subsequent enactment by the Local Sanggunian.
88.2. However, audit noted that the unutilized balances of LDRRMF under the
STF of 58 LGUs totaling to at least ₱176.572 million were not reverted back
to unappropriated surplus of the GF after exceeding the five-year validity
period contrary to the above-provision. The list of the concerned LGUs is
summarized in Table 23. Details are presented in Annex N.
Table 23: LGUs who Failed to Revert Unutilized funds of Five Years
CAR 1 ₱ 2,397,383.56
I 6 12,613,579.86

II 4 4,948,705.49
III 2 9,769,658.07
IV-A 11 12,816,789.04
IV-B 3 688,460.67
V 4 6,245,485.72
VI 4 36,137,831.10
VII 7 22,695,944.99
VIII 4 52,400,113.18
IX 4 6,745,013.89
X 4 3,825,216.40
XI 2 4,465,260.84
XIII 2 822,685.84
Total 58* ₱ 176,572,128.65
*Including 9 LGUs with the same observation but did not indicate the amount.
88.3. Due to the afore-said circumstances, the said amount was not made
available for other social programs, projects and activities of the concerned
LGUs.
88.4. The Auditors recommended that the Management revert to the GF the
unexpended balance of LDRRMF beyond the five-year period, to be
made available for other social services, in conformity with Section
5.1.13 of COA Circular No. 2012-002.
J.4. PPAs for the PY’s Unexpended Balances Not Included in the LDRRMFIP
89. LDRRMFIP of 172 LGUs did not include the PPAs charged to the unexpended
balances of LDRRMF under Trust Liabilities account which is not in
conformity with Sections 4.4 and 5.1.2 of COA Circular No. 2012-002; hence,
validity of the transaction made could not be ascertained.
89.1. Section 4.4 of COA Circular No. 2012-002 provides that the LDRRMCs
shall decide on the use of the unexpended balance of the LDRRMF which
shall be incorporated in the LDRRMFIP.
89.2. While, Section 5.1.2 of COA Circular No. 2012-002 provides that the
LDRRMFIP shall also include, under a separate caption, the list of projects
and activities charged to the unexpended LDRRMF of previous years.
89.3. However, audit noted that LDRRMFIP of 172 LGUs did not indicate the
list of activities and projects charged to the unexpended LDRRMF of
previous years as required under afore-cited provision. As such, the
monitoring of utilization of the previous years’ LDRRMF could not be
undertaken, and the validity of the expenditures charged against the fund
could not be ascertained. Details are presented in Annex O.

89.4. The Auditors recommended that the Management include in their
plans the utilization of the unexpended LDRRM Fund balances from
prior years, and specify the list of PPAs to be charged against the
unexpended LDRRMF of previous years in its LDRRMFIP prior to the
utilization of the same pursuant to the provisions of COA Circular No.
2012-002.
K. Submission of Required Reports
Various Unprepared and/or Unsubmitted Reports
90. Three hundred five (305) LGUs failed to prepare and submit the required: a)
Annual LDRRMP; b) Annual LDRRMFIP; c) Registry of Appropriations,
Allotments and Obligations (RAAO) for QRF, MOOE and CO; d) Report on
Sources and Utilization of DRRMF; and e) Summary/List of Donations
Received, Distributed and Balances, causing difficulty in the evaluation of the
LDRRMF utilization.
90.1. Transparency of and accountability in the use of disaster relief aid/donations

and NDRRMF have become an issue of considerable importance for
donors, bilateral and multilateral organizations, other stakeholders and the
public. This concern is aggravated by the limited information on how these
funds are being utilized.
90.2. As such, various regulations were issued, mandating the preparation and
submission of various financial reports and availability of information in
the receipt of DRRM funds, as well as disaster relief aid/donations in cash
and in-kind. This includes the following:
Frequency of and/or Deadline

Required Report Legal Basis
on Submission
a) LDRRMP Section 12.c.7 of RA No. Annually
10121, DILG JMC 2013-1
b) LDRRMFIP Section 5.1.2 of COA Annually
Circular No. 2012-002
c) Registry of Section 5.1.4 of COA To be maintained and updated
Appropriations, Allotments Circular No. 2012-002 regularly
and Obligations (RAAO) for
QRF, MOOE and CO
d) Report on Sources and Section 5.1.5 of COA Monthly, on or before 15th day
Utilization of DRRMF Circular No. 2012-002 after the end of each month
e) Summary/List of Section 2.b.1 of COA Quarterly, within 10 days after
Donations Received, Circular No. 2020-009 the end of each quarter.
Distributed and Balances
90.3. However, audit noted that 305 LGUs were not able to prepare and/or submit
some, if not all, of the afore-cited reports within the prescribed period,

precluding the audit teams of the timely validation of the receipt and
utilization of the LDRRMF. List of the 305 LGUs is presented in Annex P.
90.4. The Auditors recommended that Management prepare and submit the
required financial reports within the prescribed deadline to ensure the
availability of information on the receipt of DRRM funds, as well as
disaster relief aid/donations in cash and in-kind, to all stakeholders.
L. Accounting and Financial Disclosures
L.1. Non-Disclosure in the Notes to FS
91. Disclosure requirements prescribed in COA Circular No. 2014-002 related to

DRRM Funds were not presented in the Notes to Financial Statements of 24
LGUs; thus, the related information on the utilization and disbursements of
the said funds were not properly disclosed in public. Moreover, information
on the amount and details of the unexpended balance of LDRRMF of 68 LGUs
totaling to at least ₱430.345 million were not adequately disclosed in the Notes
to the Financial Statements as prescribed under Item 5.1.16 of COA No. 2012-
002.
Current Year LDRRMF
91.1. COA Circular No. 2014-002 prescribed that information pertaining to

DRRM not evident on the face of the Financial Statements shall be
disclosed in the Notes to Financial Statements. However, 24 LGUs were not
able to disclose the needed information on the receipt and utilization of
DRRM funds; thus, the related information on the utilization and
disbursements of this fund were not properly disclosed in public. Details are
shown in Annex Q.
Unexpended Balance of PYs’ LDRRMF
91.2. Item 5.1.16 of COA Circular No. 2012-002 states that the amount and
details of the unexpended balance of LDRRMF shall be discussed in the
Notes to the Financial Statements.
91.3. However, 68 LGUs listed in Table 24 failed to provide the necessary

disclosures pertinent to the unexpended balance totaling to at least ₱430.345
million in the Notes to FS. Details are presented in Annex R.
Table 24: LGUs that Failed to Include PY Unexpended Fund in Notes to FS
Region No. of LGUs* Amount
CAR 3 ₱ 43,200,000.00
I 2 22,075,305.70

Region No. of LGUs* Amount
II 4 25,501,568.37
III 3 3,034,443.00
IV-A 4 66,548,917.94
V 9 60,060,153.62
VI 3 20,196,000.00
VII 11 65,404,789.35
VIII 17 73,438,024.70
IX 4 9,496,650.13
X 4 30,720,363.00
XI 3 10,668,908.66
XIII 1 -
Total 68 ₱ 430,345,124.47
* Including 7 LGUs with the same observation but did not indicate the amount.
91.4. The Auditors recommended that Management direct the accountants

to fully disclose the receipts of utilization of LDRRMF to adequately
provide relevant information in the Financial Statements.
L.2. No Separate Subsidiary Ledger Maintained
92. Subsidiary Ledgers were not maintained in 60 LGUs for transfers of agency’s
unutilized DRRMF to the special trust fund by year of transfer, receipts of
NDRRMF by transferring agency, DRRMF from other LGUs by LGU and
other sources by donor in violation of Item 5.1.12 of COA Circular 2012-002.
92.1. Section 5.1.12 of COA Circular 2012-002 provides that a separate SL

account under “Trust Liability-DRRM” shall be used to record the transfers
of agency’s unutilized DRRMF to the special trust fund by year of transfer,
receipts of NDRRMF by transferring agency, DRRMF from other LGUs by
LGU and other sources by donor.
92.2. However, it was noted that 60 LGUs did not maintain a separate SL account
as prescribed in the above provision. Non-maintenance of a separate SL
account cast doubt on the reliability and propriety of the utilization of the
fund.
92.3. Table 25 summarizes the 60 LGUs which did not maintain a separate SL,
including those who have similar observations but the amount was not
indicated. Details are presented in Annex S.
Table 25: List of LGUs with No Separate Subsidiary Ledger Maintained

CAR 5 ₱ 24,945,483.63
I 2 304,169.01
II 4 1,337,130.47
III 3 6,712,206.97

V 5 2,333,390.33
VI 3 4,168,142.52
VII 8 13,497,313.34
VIII 14 -
IX 5 15,553,852.35
X 3 2,433,160.33
XIII 5 2,141,372.88
BARMM 3 -
Total 60 ₱ 73,426,221.83
*Including 41 LGUs with the same observation, but amount was not specified.
92.4. The Auditors recommended that Management direct the Accountant to

maintain subsidiary ledgers for transfers of agency’s unutilized
DRRMF to the special trust fund by year of transfer, receipts of
NDRRMF by transferring agency, DRRMF from other LGUs by LGU
and other sources by donor as prescribed in COA Circular 2012-002.
L.3. Deficiencies in Accounting and Reporting of LDRRMF and Donations
93. Accounting and reporting guidelines on the receipt and utilization of

LDRRMF and cash and in-kind donations were not adhered by 63 LGUs,
contrary to Items IV and V of COA Circular No. 2014-002; thereby, limiting
the transparency and the availability of the necessary information to its
donors, stakeholders and the general public on how the DRRM funds were
being utilized.
93.1. Items IV and V of COA Circular No. 2014-002 enumerated the accounting
and reporting guidelines in the receipt and utilization of DRRM funds.
Among which are the following:
• The agencies (a) that received Special Allotment Release Orders

(SAROs) from NDRRMF; (b) with QRF; and (c) those with DRRMF
allocation included in their respective budgets shall maintain a separate
Registry of Allotments and Obligations (RAOs) to be labeled as RAO-
DRRM for Maintenance and Other Operating Expenses (MOOE) and
Capital Outlay (CO).
• The cash donations shall be: (a) acknowledged through the issuance of
Official Receipt; (b) deposited with an authorized government
depository bank (AGDB) 3 under a separate bank account for DRRM
Funds (DRRMF); and (c) entered in the Cash Receipts Record by the
designated Collecting Officer.
• The Accounting Unit shall prepare and maintain separate subsidiary

ledger (SL) for "Trust Liabilities-DRRMF" for cash donations received

amounting to ₱100,000.00 and above per donor per purpose while those
below ₱100,000.00 shall be grouped and posted in one SL labeled as
"Various Donors" per purpose.
• The Accounting Unit shall prepare and maintain PPE Ledger Cards and
Supplies Ledger Cards for all PPE and relief goods procured out of cash
donations. For check and balance, the Property and Supply Unit shall
maintain Property Cards and Stock Cards.
• The monthly RSMI shall be prepared by the Property and Supply Unit
based on the RIS, using the formats in Appendices 59 and 50,
respectively, Volume II, MNGAS. The Report shall be submitted to the
Accounting Unit for recording in the books of accounts.
• The national and local government agencies with DRRMF allocation

from the GAA and/or cash donations received from local and/or foreign
sources shall prepare and submit to NDRRMC through the OCD, on the
5th day following the end of each month, the Report on the Receipt and
Utilization of the DRRMF sourced from GAA (Annex H) and Report
on the Receipt and Utilization of Cash Donations (Annex I). The reports
shall be furnished the respective COA Auditor.
93.2. However, various deficiencies were noted in 63 LGUs in the

implementation of the aforementioned accounting and reporting rules and
regulations. Among which are the following:
• Non-submission of Requisition Issue Slip (RIS) and acknowledgement

receipts of recipients
• Distribution lists of welfare goods for distribution and food supplies for
consumption totaling ₱58,860,229.00 remained unsupported and the
corresponding Summary of Supplies and Materials Issued (SSMI)
together with the Requisition and Issue Slips (RIS)
• Cash Donations and Utilization (RCDU) were not prepared and

maintained for the utilization and monitoring
• Monthly Report on the Receipt and Utilization of the DRRMF sourced

from GAA and Report on the Receipt and Utilization of Cash Donations
were not prepared and submitted by the municipality to NDRRMC
through the Office of the Civil Defense (OCD).
93.3. Details are presented in Annex T.

93.4. Deficiencies in the accounting and reporting of the DRRM receipts and
utilization limits the transparency and the availability of the necessary
information to its donors, stakeholders and the general public on how the
DRRM funds were being utilized.
93.5. The Auditors recommended that the LCE direct the responsible offices
to strictly adhere in the accounting and reporting guidelines prescribed
under COA Circular 2014-002 to ensure the transparency, reliability
and availability of information on the receipt and utilization of DRRM
funds.

V. Status on the Implementation of Prior Years’ Audit
Recommendations
94. Status on the Implementation of Prior Years’ Audit Recommendations were gathered
from the AARs of 10 NGAs and four GOCCs submitted and published on the COA
website, along with the 763 LGUs included in the region-wide consolidated
significant audit observations and recommendations submitted by the OAC-LGAS,
of this Commission. Summary of the status is presented below:
Status of Implementation No. of Recommendations

Fully Implemented 16
Not Implemented 14
Partially Implemented 22
Total 52
95. The details on the result of validation are presented in Annex A.
VI. Acknowledgement
96. We wish to express our appreciation to the auditors of various national, corporate
and local government audit teams that provided the financial data and audit
observations on the DRRM Funds in their respective audited agencies and to the
management and staff of the Office of Civil Defense for their cooperation and
assistance.
97. We request that appropriate actions be taken on the various audit recommendations
consolidated in this Report.
Very truly yours,

Annex A
STATUS OF IMPLEMENTATION OF PRIOR YEARS’ AUDIT RECOMMENDATIONS

The status reported herein were gathered from the AARs of 10 NGAs, four GOCCs and 763 LGUs, submitted and published in
the COA website. Summary of the status is presented below:
Status of Implementation No. of Recommendations

Fully Implemented 16
Partially Implemented 14
Not Implemented 22
Total 52
Status of
Reference Observations Recommendations Management Action
Implementation
NGAs & GOCCs
A. NDRRM – Related Programs and Projects
A.1 Slow Implementation of NDRRM-Related Programs and Projects
Consolidated Slow implementation of various NDRRM The Auditors recommended
Report on the funded programs/projects deprived the the following course of action:
Audit of intended beneficiaries of the benefits that
DRRM could be derived therefrom. NHA:
Funds pg. 52
- 55 On Uncompleted HUs
a. Ensure full coordination As at December 31, 2022, Not Implemented

with the concerned a total of 63 YPHP
government agencies, projects were still behind
particularly the LGUs and target completion date.
DENR to address and
103 Consolidated Report on the audit of the DRRM Fund

For the year ended December 31, 2022
Annex A
Status of
Implementation
resolve the issues/problems The total number of
contributing to the delayed delayed projects in CY
construction/completion, 2021 was also 63, with 43
and to promote effective remained delayed as at CY
and more synchronized 2022. Six (6) completed,
planning and five (5) physically
implementation of projects; completed and on-going,
and nine (9) terminated.
b. Closely monitor timelines As at December 31, 2022, Not Implemented

for completion of projects liquidated damages were
by the contractors and enforced in CY 2019 for
impose and collect still-delayed Carigara
liquidated damages from Housing Project 1, and the
contractors whose projects terminated Pastrana Ville.
were completed beyond the
specified contract duration; In CY 2022, 16 YPHP
projects in Region Office
VIII enforced liquidated
damages on contracts
already terminated from
CYs 2017 to 2019.
c. For projects with LGUs as Not Implemented

implementing agencies,
coordinate and strictly
monitor the project
accomplishment for the

Annex A
Status of
Implementation
immediate completion of
the housing units;
On Low Occupancy Rate of

Completed HUs:
d. Act immediately on Not Implemented

requests for final inspection
and acceptance and create
an Inspectorate/Acceptance
Committee once the
housing project reaches an
accomplishment of 95
percent pursuant to Section
7, Annex U of the Revised
Implementing Rules and
Regulations (RIRR) of RA
No. 9184;
e. Require from the contractor Not Implemented

the immediate rectification
and correction of housing
construction defects after
final inspection and
findings per Constructors
Performance Evaluation
System (CPES);
f. Initiate legal action against Not Implemented

those who refuse to refund

Annex A
Status of
Implementation
the unrecouped advances, if
warranted; and
g. Strictly adhere to Paragraph Not Implemented

4.3 of Annex U of the RIRR
of RA No. 9184 by
directing the personnel
responsible in the
SO/RO/DOs to regularly
monitor the status of
projects with outstanding
advances and impose
sanctions in case of failure
to recoup the said advances
and/or surety bond of the
contractors concerned.
LWUA:
Expedite and fast track the Not Implemented

release of unutilized DRRM
funds to the intended
beneficiaries and prioritize the
DRRM projects in accordance
with the pertinent provisions of
the Philippine Disaster Risk
Reduction and Management
Act of 2010 to lessen the
impact of the disaster and

Annex A
Status of
Implementation
restore the normal supply of
potable water.
DSWD:
Instruct the program Units were all completed Fully Implemented

coordinator to demand the and occupied.
completion of the shelters and
see to it that these are in
accordance with the plans and
specifications.
DPWH:
Require the Planning Division Projects were already Fully Implemented

to meticulously carry out the completed.
detailed engineering to ensure
that issues on the viability of
project sites are properly
addressed, and that projects
funded by the NDRRMF are
efficiently implemented and
timely completed so that the
objectives of the funds are
fully achieved and the
beneficiaries are protected
against natural calamities and
emergencies.

Annex A
Status of
Implementation
A.2 Lack of DRRM and CCA Plans and Programs

Consolidated CHED and NCIP did not formulate nor The Auditors recommended The Management
Report on the allocate a portion of its annual budget for the following course of action: adhered to comply with all
Audit of the implementation of projects intended the recommendations of
DRRM for mainstreaming of DRRM contrary to CHED: COA, with comments as
Funds pg. 56 pertinent provisions of IRR of RA No. herein quoted
- 57 10121. Moreso, NCIP-CO and RO-CAR a. Submit to COA Audit Team "Commission on Higher Not Implemented
did not formulate and implement plans not later than December 31, Education - Regional
and programs for climate change 2022 the DRRM Annual Office VIII takes these
adaptation contrary to Section 37, General Investment Plan for CY recommendations and will
Provision of the GAA, FY 2021; thus, 2023 which could enhance include in its plan
depriving the target beneficiaries of the capacities of the agency to activities that will ensure
benefits that may be derived therefrom. respond disaster and that safety of its personnel,
calamity occurrences; especially during times of
emergencies, calamities,
b. Submit to COA Audit Team disasters, and Not Implemented
not later than December 31, calamities. The
2022 the DRRM related Management has
PPAs for CY 2023; and instructed CHEDRO VIII
DRRM Focal Person to
c. Allocate a certain portion of prepare and submit to Not Implemented
GAA for CY2023 for the COAs DRRM Annual
funding of DRRM PPAs or Investment Plan as well as
through attribution to Accomplishment Report
ensure the safety of agency with the funding
personnel against information.
emergency occurrences of
disaster and calamities.

Annex A
Status of
Implementation
NCIP:
a. Require the Budget Officer Accomplishment Report Fully Implemented

to identify, tag and submit were submitted to the
to CCC and DBM the list of Audit Team last March 10,
tagged climate change 2022.
PPAs during the annual
submission of budget
proposal for
review/evaluation in
accordance with CCC-
DBM Joint Memorandum
Circular No. 2013-01, copy
furnished the Audit Team;
b. Require the concerned NCIP GAA 2021 was fully Fully Implemented
offices and the Budget utilized. Strengthened the
Officer to submit a Disaster Preparedness and
justification on why the Management Program
disaster risk reduction and (DPMP).
climate change adaptation
and mitigation were not
incorporated on their PPAs
nor identified and tagged in
the OSBP any climate
change-related
expenditures of the Agency;
c. Direct the concerned offices Fully Implemented

to submit the Agency’s

Annex A
Status of
Implementation
PPAs, and ARs related to
disaster risk reduction and
climate change adaptation;
and
d. Direct the concerned offices Fully Implemented

to formulate and implement
PPAs intended for
mainstreaming of disaster
risk reduction and climate
change adaptation and
mitigation in all programs
and projects in NCIP CO.
A.3 Untitled land for Marawi Site Development

Consolidated The lands acquired by Social Housing The Auditors recommended
Report on the Finance Corporation (SHFC) costing that Management:
Audit of ₱43.036 million for the Marawi site
DRRM development housing projects turned over a. Facilitate the transfer of the Exert effort to ensure the Not Implemented
Funds pg. 57 and awarded to the home ownership of the land to immediate transfer of the
- 58 partners/beneficiaries are not yet SHFC to hasten the titles in the SHFC’s name
supported with Transfer Certificate of individualization of the and its subsequent transfer
Titles (TCT) registered in the name of titles in the name of the to individual beneficiaries
SHFC, contrary to Marawi Shelter Project qualified home partners/ of the project.
(MSP) Corporate Circular No. 19-001, beneficiaries;
resulting in the delay of the
individualization of titles and the risk of b. Enhance the policy Continuous Not Implemented
loss of funds invested in housing in case guidelines on MSP by implementation of the
of third-party claimants. providing timeline within MSP Circular No. 19-001
which the landowner/seller on Guidelines on the

Annex A
Status of
Implementation
shall comply with the release of payments for the
requirements stated in MSP lot acquisition.
Circular No. 19-001; and
c. As part of due diligence for Continuous Fully Implemented

future purchases of lots implementation of Site
intended for housing Selection Guidelines
projects, ensure that the lot formulated by Project
to be purchased is properly Steering Committee
inspected, particularly the (PSC).
boundaries of the lots to
prevent third party
claimants.
A.4 Cash Deficit of ₱1.293 Billion in Various Housing Programs
Consolidated National Housing Authority (NHA) The Auditors recommended
Report on the entered into various contracts for the that Management:
Audit of construction of housing units and land
DRRM development despite the pending release a. Ensure that all contracts to Not Implemented
Funds pg. 58 of allocated funds by the NG; thereby, be awarded to contractors
- 59 incurring a cash deficit totaling ₱1.293 for the proposed housing
billion as at December 31, 2021, contrary projects have sufficient
to the related provisions of the DBM funds, pursuant to Item 5.7
Circular No. 2010-9. of DBM Circular No. 2010-
9 dated December 30, 2010;
b. Make representation with Fully Implemented

DBM for the release of the
remaining SARO to recover
the corporate funds used;
and

Annex A
Status of
Implementation
c. Ensure that all projects for Not Implemented
implementation, including
CBIA projects, are within
the total allotments released
by the DBM.
B. Financial Assistance and Donations (Cash and In-Kind) Received

B.1 Unreturned Reverted Calamity Grants
Consolidated Reverted calamity grants given by NEA to The Auditors recommended Fully Implemented
Report on the Camotes Electric Cooperative, Inc. that Management direct the
Audit of (CELCO) and Don Orestes Romualdez Treasury Division to return the
DRRM Electric Cooperative, Inc. (DORELCO) in ₱21.890 million drawn from
Funds pg. 59 the amount of ₱21.890 million were not the LCCA account to fund the
- 60 returned to the Yolanda Resettlement and reversion of the Calamity
Rehabilitation Program (YRRP) Fund or Grants pursuant to NEA
redeposited to the corresponding LCCA Memorandum No. 2016-006
account, contrary to NEA Memorandum dated June 2, 2016.
No. 2016-006 dated June 2, 2016.
B.2 Unutilized Cash Donations Received by DepEd

Consolidated Cash donations received by DepEd The Auditors recommended
Report on the CO/OSEC intended as financial aid to that Management:
Audit of Typhoon Yolanda and Marawi Siege
DRRM victims totaling ₱0.673 million and a. Expedite the proper Fund balance of Not Implemented
Funds pg. 60 ₱11.533 million, respectively, remained utilization of the remaining 1,395,921.72 was initially
- 61 unutilized as of December 31, 2021; idle Yolanda and Marawi transferred to SDO Bohol
thereby, defeating the very purpose of the funds for the intended for the procurement of
donations and depriving the supposed beneficiaries or purpose; school furniture. However,
beneficiaries of the maximum benefits the school had already

Annex A
Status of
Implementation
that they may have derived from the and procured its own and
financial assistance. requested that the funds be
b. Remit to the BTr the utilized for other Not implemented
unutilized funds if there are school/office equipment or
no plans to use such facilities. The DRRMS
donated funds for the facilitate the endorsement
Typhoon Yolanda and of the said request for
Marawi Siege victims. approval of concerned
officials.
B.3 Lapses in Utilization and Accounting of In-Kind Donations Received by DSWD

Consolidated The receipt and distribution of donations The Auditors recommended
Report on the in-kind in DSWD-FO II were marked with that Management:
Audit of undistributed donations, unaccounted/
DRRM undocumented releases, and diversion a. Instruct the concerned The RROs distributed the Fully Implemented
Funds pg. 61 from/non- distribution to the intended offices to strictly comply remaining donations to
- 62 beneficiaries due to non-compliance with with COA Circular Nos. various LGUs, Centers,
the provisions of COA Circular Nos. 2014-002 and 2020-009 on and 4Ps in the region and
2014-002 and 2020-009 dated April 15, the management of any refrained from distributing
2014 and April 21, 2020, respectively. form of donations to ensure such to the Centers of the
proper accounting in so far agency. The RROS also
as receipt, recording,
started using the format
distribution and reporting of
prescribed in the DSWD
donations are concerned; Memo Circular. Likewise,
proper monitoring is also
b. Demand the concerned being practiced by the Fully Implemented
offices to: (i) reconduct concerned section.
physical count of
donations-in-kind to be
witnessed by COA, group

Annex A
Status of
Implementation
them in one place so it can
be immediately located and
to prevent loss; (ii) prepare
and maintain Registry of
Donated Relief Goods for
each kind of relief goods
using the prescribed format
in Annex G of COA
Circular No. 2014-002; and
(iii) start using the
suggested formats of COA
Circular No. 2014-002 for
the receipt and issuance of
donated relief goods; and
c. Demand the concerned Fully implemented

offices to release
immediately the
undistributed donations in-
kind to deserving
beneficiaries and stop
distributing goods to the
three Centers.
C. Fund Transfers to Various Implementing Agencies (IAs)

C.1 Unliquidated Fund Transfers (FTs)
Consolidated Non-enforcement of liquidation of fund The Auditors recommended
Report on the transferred by DHSUD-CO to various that Management:
Audit of Implementing Agencies (IAs) resulted in
DRRM the accumulation of long-outstanding

Annex A
Status of
Implementation
Funds pg. 62 fund transfers under the Task Force a. Strictly enforce/ adhere to The Department commits Not Implemented
- 63 Bangon Marawi (TFBM). the provisions of COA continued adherence to the
Circular No. 94-103 and COA rules on fund
comply with the terms and transfer.
conditions of the MOAs on
the liquidation of FTs;
b. Include sanctions in future The Agency will ensure Fully Implemented

transactions on the terms that future MOAs will
and conditions of the MOA include sanctions on non-
and parties’ accountabilities liquidation and specify the
must be specified in cases accountabilities of the
of non-liquidation to deter parties.
repetition of the same act;
and
c. Discontinue the grant of Will ensure that no Fully Implemented

additional FTs to agencies additional funds to be
with unliquidated balances transferred to agencies
and strictly adhere to the with unliquidated balance.
requirements of COA
Circular No. 2016-002.
C.2 Unliquidated Financial Assistance from PSF and Yolanda Funds

Consolidated Out of the total financial assistance of The Auditors recommended No Management action Not Implemented
Report on the ₱168.880 million transferred to three that Management regularly was submitted to the Audit
Audit of CHEDROs, the amount of ₱0.550 million monitor the utilization and Team.
DRRM remained unutilized at year-end. liquidation of FTs and
Funds pg. 63 Moreover, unliquidated balance of compliance by the concerned
- 64 ₱27.885 million was also reported at year-

Annex A
Status of
Implementation
end for the fund transferred to four CHEDROs with the reporting
CHEDROs for the rehabilitation of requirements.
buildings damaged by Typhoon Yolanda.
D. Submission of Required Reports of DRRMF

D.1 Unsubmitted Monthly and Annual Reports to the Audit Team
Consolidated Non-submission of the required monthly The Auditors recommended Not Implemented
Report on the and annual reports on the receipt and that the Management ensure
Audit of utilization of the DRRMF allocation from timely preparation and
DRRM the GAA and/or donations received from submission of the required
Funds pg. 64 local and/or foreign sources to the Office reports to the audit team to
of the Auditor by OCD and DA RFO V as allow timely audit and
prescribed under COA Circular No. 2014- verification of reported fund
002 precluded the conduct of the timely utilization as prescribed under
audit and validation of the funds’ COA Circular No. 2014-002.
utilization.
D.2 Non-Submission of Consolidated Monthly and Annual Reports by OCD

Consolidated The OCD did not submit the consolidated The Auditors recommended Regular compliance to the Not Implemented
Report on the monthly and annual reports on the receipt that the Management instruct submission of monthly
Audit of and utilization of the DRRM fund and/or the Head, DRRM Fund consolidated receipt and
DRRM donations received from local and/or Management Division to utilization report of
Funds pg. 64 foreign sources by all NGAs, GOCCs and prepare and submit the NDRRM Fund.
- 65 LGUs, contrary to Section V.A.2 of COA required consolidated monthly
Circular No. 2014-002 dated April 15, and annual reports in the
2014. soonest possible time; and
make a representation to the
Council on actions to be taken
to enforce the timely

Annex A
Status of
Implementation
submission of these reports
among its member-agencies.
D.3 Non-Posting of the Reports in the Agency’s Website

Consolidated DOT-OSEC and DA-RFO V did not post The Auditors recommended DOT:
Report on the the required reports in the receipt and that the Management publish
Audit of utilization of DRRMF in its website the updated information on NDRRMF information Fully Implemented
DRRM contrary to Section V.C of COA Circular NDRRMF in the DOT and DA uploaded in DOT official
Funds pg. 65 No. 2014-002. official websites and ensure website.
- 66 regular posting of the same.
E. Accounting and Financial Disclosures of DRRMF

E.1 Non or Inadequate Disclosures in the Financial Statements
Consolidated DA RFO V did not disclose any The Auditors recommended Not Implemented
Report on the information pertaining to the receipt and that DA and DOH disclose the
Audit of utilization of DRRM/QRF in the Notes to required information
DRRM the Financial Statements (FS) contrary to pertaining to DRRM in the
Funds pg. 66 COA Circular No. 2014-002. On the other Notes accompanying their
- 67 hand, DOH presented an inadequate respective FS.
disclosure in its Notes to FS, which runs
counter to the government’s thrust
towards transparency and accountability
in the use of the said funds.
E.2 No Separate Ledger for NDRRM/ Calamity Fund Received

Consolidated No separate ledger for each The Auditors reiterated prior Fully Implemented
Report on the NDRRM/Calamity Fund received was year’s recommendation that
Audit of maintained by LWUA, contrary to the LWUA Management maintain
DRRM provisions of Section 111 of PD No. 1445. separate ledgers for each

Annex A
Status of
Implementation
Funds pg. 67 NDRRM fund received, to
- 68 ensure proper accounting and
monitoring of all funds, and
systematic recording of fund
distribution.
LGUs
F. Allocation of LDRRMF
F.1 Insufficient Allocation for LDRRMF
Consolidated Allocation of not less than five percent of The Auditors recommended No information was Partially Implemented
Report on the the estimated revenue from regular that Management strictly indicated as to the actions
Audit of sources for LDRRMF as required under observe the allocation of five taken by the management.
DRRM Section 21 of RA No. 10121 was not met percent of the estimated However, out of the 22
Funds pg. 68 by 22 LGUs. revenue from regular sources LGUs, nine LGUs have
for LDRRM to support disaster implemented the audit
risk management activities recommendations, three
pursuant to Section 21 of RA were partially
No. 10121. implemented and one was
not implemented. On the
other hand, nine LGUS did
not submit report. Details
are presented in Annex U.
G. Utilization of LDRRMF
G.1 Low Utilization of LDRRMF
Consolidated One hundred forty-eight LGUs did not The Auditors recommended No information was Partially Implemented
Report on the optimally utilize the allotment under the that Management optimize the indicated as to the actions
Audit of LDRRMF with low utilization rate utilization of its LDRRMF, taken by the management.
DRRM ranging from 0.80 to 74.30 percent, and Mitigation Fund, to lessen However, out of the 148

Annex A
Status of
Implementation
Funds pg. 68 contrary to the purposes and intents of the the socio-economic and LGUs, 35 LGUs have
- 69 RA No. 10121; thus, defeating the environmental impacts of implemented the audit
objectives of strengthening the capacity to disasters in the community and recommendations, 32 were
build disaster-resilient communities and disaster risks, including partially implemented and
to enhance disaster preparedness at all projected climate risks, and to 24 were not implemented.
levels. enhance disaster preparedness On the other hand, 57
and response capabilities of the LGUS did not submit
community. report. Details are
presented in Annex U.
G.2 Improper Charging of Disbursements

Consolidated Funds of 161 LGUs, amounting to at least The Auditors recommended No information was Partially Implemented
Report on the ₱180.803 million, were utilized for the that Management strictly indicated as to the actions
Audit of purpose other than those allowed for the adhere to the guidelines set taken by the management.
DRRM implementation of disaster programs and forth under COA Circular No. However, out of the 161
Funds pg. 70 activities, in violation of Section 3 of COA 2012-002 and NDRRMC- LGUs, 62 LGUs have
- 71 Circular No. 2012-002 dated September DBM-DILG JMC No. 2013-1, implemented the audit
11, 2012 and NDRRMC-DBM-DILG and refrain from charging recommendations, 20 were
Joint Memorandum Circular (JMC) No. against the LDRRMF those partially implemented and
2013-1 dated March 25, 2013. programs, projects and 22 were not implemented.
activities not pertaining to On the other hand, 57
disaster-related activities or LGUS did not submit
not in accordance with the report. Details are
primary purpose for which the presented in Annex U.
fund was established.
G.3 Unsupported Disbursements
Consolidated Validity and propriety of disbursements in The Auditors recommended No information was Partially Implemented
Report on the 51 LGUs could not be ascertained due to that the Management indicated as to the actions
Audit of absence or non-submission of complete immediately submit the taken by the management.
and/or sufficient supporting documents. lacking supporting documents However, out of the 51

Annex A
Status of
Implementation
DRRM Funds for verification, and LGUs, eight LGUs have
pg. 71 henceforth, ensure that claims implemented the audit
are duly supported with recommendations, six
complete and proper were partially
documentation before implemented and three
processing claims for payment were not implemented. On
to establish the validity, the other hand, 34 LGUS
regularity and propriety of the did not submit report.
disbursements. Details are presented in
Annex U.
H. Implementation of PPAs Identified in the LDRRMP

H.1 Unimplemented PPAs
Consolidated Various PPAs contained in the LDRRMP The Auditors recommended No information was Partially Implemented
Report on the of 87 LGUs were not implemented, that Management cause the indicated as to the actions
Audit of contrary to Section 21 of RA No. 10121 timely implementation of all taken by the management.
DRRM Funds and Section 6.2 of Section 6.2 of programmed projects under However, out of the 87
pg. 72 - 73 NDRRMC-DBM-DILG Joint DRRM program, and other LGUs, 20 LGUs have
Memorandum Circular No. 2013-1; thus, PPAs, in accordance with the implemented the audit
impeding the efficient use of fund for respective appropriation recommendations, 16 were
disaster mitigation, response and ordinance, LDRRMP and AIP, partially implemented and
rehabilitation to the disadvantage of the in order to lessen the socio- five were not
public. economic and environmental implemented. On the other
impacts of disasters in the hand, 46 LGUS did not
community and disaster risks, submit report. Details are
including projected climate presented in Annex U.
risks, and to enhance disaster
preparedness and response
capabilities of the community.
H.2 Non-Creation and Understaffing of LDRRMO

Annex A
Status of
Implementation
Consolidated No Local Ordinance creating the Local The Auditors recommended No information was Partially Implemented
Report on the Disaster Risk Reduction and Management that the concerned LGUs: indicated as to the actions
Audit of Office (LDRRMO) including the required a. Justify the absence of local taken by the management.
DRRM Funds staffing/personnel was enacted in six ordinance creating the However, out of the 66
pg. 73 - 74 LGUs in violation of Section 12 of RA LDRRM Office; and LGUs, nine LGUs have
No. 10121; while LDRRMOs enacted in implemented the audit
60 LGUs were not fully b. Fill up the mandatory recommendations, 13 were
capacitated/staffed; thus, hindering the position for the three staff partially implemented and
capacity of the LGUs to deliver efficiently of each LDRRMO to 12 were not implemented.
and effectively the necessary services to handle the administration, On the other hand, 32
ensure the safety of its constituents in the training, research and LGUS did not submit
event of disaster, calamity, and other planning, and operations report. Details are
fortuitous events. and warning presented in Annex U.
functions/services, to
provide adequate support to
DRRM activities.
I. Donations Received by LGUs

I.1 Unutilized Cash Donations Received
Consolidated Cash donations received by 10 LGUs from The Auditors recommended No information was Partially Implemented
Report on the other government agencies and other that the Management ensure indicated as to the actions
Audit of sources totaling at least ₱95.335 million the full utilization of cash taken by the management.
DRRM Funds remained unutilized due to LGUs’ donations for their intended However, out of the 10
pg. 74 inability to timely identify the appropriate purposes through proper and LGUs, one LGU has
programs, projects and activities to be timely identification, implemented the audit
undertaken, contrary to Section 5.2.4 of formulation and recommendations, three
COA Circular No. 2012-002. implementation of appropriate were partially
PPAs to be sourced therefrom implemented, one was not
and regular monitoring of the implemented. On the other
available funds in the Registry hand, five LGUS did not

Annex A
Status of
Implementation
of Cash Donations and submit report. Details are
Utilization. presented in Annex U.
J. Prior Years’ Unexpended Balances of the LDRRMF
J.1 Unexpended QRF and LDRRMF-MOOE Not Transferred to Special Trust Fund
Consolidated The unexpended balances of the QRF and The Auditors recommended No information was Partially Implemented
Report on the LDRRMF-MOOE of 147 LGUs, totaling that Management transfer the indicated as to the actions
Audit of to at least ₱614.972 million, were not unutilized prior year balances taken by the management.
DRRM Funds transferred to the Special Trust Fund (within five years) of the QRF However, out of the 147
pg. 75 - 76 (STF) contrary to Section 5.1.10 of COA and LDRRMF-MOOE to the LGUs, 56 LGUs have
Circular No. 2012-002; thus, opens STF pursuant to COA Circular implemented the audit
opportunity for the LGU to use it for No. 2012-002. recommendations, 13 were
activities other than those which support partially implemented and
disaster risk reduction and management. 22 were not implemented.
On the other hand, 56
LGUS did not submit
report. Details are
J.2 Unexpended LDRRMF-CO Inappropriately Transferred to STF

Consolidated The unexpended/unobligated balance of The Auditors recommended No information was Partially Implemented
Report on the LDRRMF – Capital Outlay of 23 LGUs, that the Management transfer indicated as to the actions
Audit of totaling at least ₱241.189 million was the unexpended balance of taken by the management.
DRRM Funds inappropriately transferred to the STF LDRRMF for capital outlay to However, out of the 23
pg. 76 contrary to Section 5.1.11 of COA the General Fund and LGUs, seven LGUs have
Circular No. 2012-002. henceforth, ensure that all implemented the audit
unexpended/unobligated recommendations, four
balance of the LDRRMF for were partially
capital outlay shall be made implemented and two were
continuing in the General Fund not implemented. On the

Annex A
Status of
Implementation
books until the projects funded other hand, 10 LGUS did
therefore are completed and not submit report. Details
any savings shall be made are presented in Annex U.
available for use in the disaster
risk reduction and
management activities as
provided in the LDRRMFIP
subject to the local budgeting
process.
J.3 PY Unutilized Balances of More Than 5 Years Not Reverted to General Fund
Consolidated Unutilized balances of LDRRMF under The Auditors recommended No information was Partially Implemented
Report on the the STF for CY 2016 and below of 41 that the Management revert to indicated as to the actions
Audit of LGUs, totaling at least ₱88.713 million, the GF the unexpended taken by the management.
DRRM Funds were not transferred to the General Fund balance of LDRRMF beyond However, out of the 41
pg. 77 - 78 (GF) contrary to COA Circular No. 2012- the five-year period, to be LGUs, 20 LGUs have
002 dated September 12, 2012, hindering made available for other social implemented the audit
the provision of funds to support current services, in conformity with recommendations, three
disaster risk management activities. Section 5.1.13 of COA were partially
Circular No. 2012-002. implemented and three
were not implemented. On
the other hand, 15 LGUS
did not submit report.
Details are presented in
Annex U.
J.4 PPAs for the PY’s Unexpended Balances Not Included in the LDRRMFIP
Consolidated LDRRMFIP of 53 LGUs did not include The Auditors recommended No information was Partially Implemented
Report on the the PPAs charged to the unexpended that the Management include indicated as to the actions
Audit of balances of LDRRMF under Trust in their plans the utilization of taken by the management.

Annex A
Status of
Implementation
DRRM Funds Liabilities account which is not in the unexpended LDRRM Fund However, out of the 53
pg. 78 conformity with Sections 4.4 and 5.1.2 of balances from prior years, and LGUs, 15 LGUs have
COA Circular No. 2012-002; hence, specify the list of PPAs to be implemented the audit
validity of the transaction made could not charged against the recommendations, six
be ascertained. unexpended LDRRMF of were partially
previous years in its implemented and 14 were
LDRRMFIP prior to the not implemented. On the
utilization of the same pursuant other hand, 18 LGUS did
to the provisions of COA not submit report. Details
Circular No. 2012-002. are presented in Annex U.
K. Submission of Required Reports

K.1 Various Unprepared and/or Unsubmitted Reports
Consolidated Two hundred ninety-seven (297) LGUs The Auditors recommended No information was Partially Implemented
Report on the failed to prepare and submit the required: that Management prepare and indicated as to the actions
Audit of a) Annual LDRRMP; b) Annual submit the required financial taken by the management.
DRRM Funds LDRRMFIP; c) Registry of reports within the prescribed However, out of 297
pg. 78 - 79 Appropriations, Allotments and deadline to ensure the LGUs, 76 LGUs have
Obligations (RAAO) for QRF, MOOE availability of information on implemented the audit
and CO; d) Report on Sources and the receipt of DRRM funds, as recommendations, 37 were
Utilization of DRRMF; and e) well as disaster relief partially implemented and
Summary/List of Donations Received, aid/donations in cash and in- 44 were not implemented.
Distributed and Balances, causing kind, to all stakeholders. On the other hand, 140
difficulty in the evaluation of the LGUS did not submit
LDRRMF utilization. report. Details are

Annex A
Status of
Implementation
L. Accounting and Financial Disclosures
L.1 Non-Disclosure in the Notes to FS
Consolidated Disclosure requirements prescribed in The Auditors recommended Current Year LDRRMF
Report on the COA Circular No. 2014-002 related to that Management direct the
Audit of DRRM Funds were not presented in the accountants to fully disclose No information was Partially Implemented
DRRM Funds Notes to Financial Statements of eight the receipts of utilization of indicated as to the actions
pg. 79 - 80 LGUs; thus, the related information on the LDRRMF to adequately taken by the management.
utilization and disbursements of the said provide relevant information in However, out of the eight
funds were not properly disclosed in the Financial Statements. LGUs, one LGU has
public. Moreover, information on the implemented the audit
amount and details of the unexpended recommendations, another
balance of LDRRMF of 554 LGUs one was partially
totaling to at least ₱1.403 billion were not implemented and none
adequately disclosed in the Notes to the was not implemented. On
Financial Statements as prescribed under the other hand, six LGUS
Item 5.1.16 of COA No. 2012-002. did not submit report.
Details are presented in
Annex U.
Prior Year Unexpended

Balance of LDRRMF
No information was Partially Implemented

indicated as to the actions
taken by the management.
However, out of 55 LGUs,
two LGU have
implemented the audit
recommendations, one
was partially implemented

Annex A
Status of
Implementation
and four was not
implemented. On the other
hand, 48 LGUS did not
submit report. Details are

Annex B
LIST OF AGENCIES THAT SUBMITTED DATA OR INFORMATION USED IN

THE CONSOLIDATED REPORT
FINANCIAL HIGHLIGHTS
NGAs GOCCs
1 Anti-Money Laundering Council (AMLC) 1 AFP Retirement and Separation
Benefits System (AFPRSBS)
2 Armed Forces of the Philippines (AFP) 2 Al-Amanah Islamic Investment Bank
of the Philippines (AIIBP)
3 Armed Forces of the Philippines - General 3 Boy Scouts of the Philippines
Headquarters (AFP-GHQ) (BSOP)
4 Armed Forces of the Philippines 4 Center for International Trade
Commissary Exchange Service (AFP-CES) Expositions and Missions (CITEM)
5 Board of Investments (BOI) 5 Civil Aviation Authority of the
Philippines (CAAP)
6 Bureau of Broadcast Services (BBS) 6 Credit Information Corporation (CIC)
7 Bureau of Communication Services (BCS) 7 Cultural Center of the Philippines
(CCP)
8 Bureau of Corrections (BuCor) 8 DBP Data Center, Inc (DCI)
9 Bureau of Customs (BOC) 9 DBP Leasing Corporation (DBPLC)
10 Bureau of Fire Protection (BFP) 10 Development Academy of the
Philippines (DAP)
11 Bureau of Fisheries and Aquatic Resources 11 Development Bank of the Philippines
(BFAR) (DBP)
12 Bureau of Immigration (BI) 12 Duty Free Philippines Corporation
(DFPC)
13 Bureau of Internal Revenue (BIR) 13 Employees’ Compensation
Commission (ECC)
14 Bureau of Jail Management and Penology 14 Government Service Insurance
(BJMP) System (GSIS)
15 Bureau of Local Government Finance 15 Home Development Mutual Fund
(BLGF) (HDMF)
16 Bureau of Treasury (BTr) 16 Intercontinental Broadcasting
Corporation (IBC)
17 Bureau of Treasury-National Government 17 Laguna Lake Development Authority
(BTr-NG) (LLDA)
18 Bureau of Treasury-Proper (BTr) 18 Landbank Countryside Development
Foundation, Inc. (LBP-CDFI)
19 Career Executive Service Board (CESB) 19 Landbank of the Philippines (LBP)
20 Central Board of Assessment Appeals 20 LBP Insurance Brokerage, Inc. (LBP-
(CBAA) IBI)
21 Civil Service Commission (CSC) 21 LBP Leasing and Finance
Corporation (LBP-LFC)
22 Commission on Audit (COA) 22 LBP Resources and Development
Corporation (LBP-RDC)
23 Commission on Elections (COMELEC) 23 Local Water Utilities Administration
(LWUA)
24 Commission on Higher Education (CHED) 24 Lung Center of the Philippines (LCP)
25 Commission on Human Rights (CHR) 25 Manila International Airport
Authority (MIAA)

Annex B
NGAs GOCCs
26 Commission on Population and 26 Masaganang Sakahan, Inc. (MSI)
Development (CPD)
27 Construction Industry Authority of the 27 Metropolitan Waterworks &
Philippines (CIAP) Sewerage System (MWSS)
28 Cooperative Development Authority (CDA) 28 Monterossa Development
Corporation (MDC)
29 Court of Tax Appeals (CTA) 29 National Home Mortgage Finance
Corporation (NHMFC)
30 Department of Agriculture (DA) 30 National Housing Authority (NHA)
31 Department of Budget and Management 31 National Irrigation Administration
(DBM) (NIA)
32 Department of Education (DepEd) 32 National Kidney and Transplant
Institute (NKTI)
33 Department of Energy (DOE) 33 Nayong Pilipino Foundation (NPF)
34 Department of Environment and Natural 34 Overseas Filipino Bank, Inc. (OFBI)
Resources (DENR)
35 Department of Finance (DOF) 35 Palacio Del Gobernador
Condominium Corporation (PDGCC)
36 Department of Foreign Affairs (DFA) 36 People's Television Network, Inc.
(PTNI)
37 Department of Health (DOH) 37 Philippine Center for Economic
Development (PCED)
38 Department of Human Settlement and Urban 38 Philippine Charity Sweepstakes
Development (DHUSD) Office (PCSO)
39 Department of Information and 39 Philippine Children's Medical Center
Communications Technology (DICT) (PCMC)
40 Department of Justice (DOJ) 40 Philippine Coconut Authority (PCA)
41 Department of Labor and Employment 41 Philippine Health Insurance
(DOLE) Corporation (PHIC)
42 Department of Public Works and Highways 42 Philippine Heart Center (PHC)
(DPWH)
43 Department of Science and Technology 43 Philippine Institute for Development
(DOST) Studies (PIDS)
44 Department of Social Welfare and 44 Philippine Institute of Traditional and
Development (DSWD) Alternative Health Care (PITAHC)
45 Department of the Interior and Local 45 Philippine International Convention
Government (DILG) Center, Inc. (PICCI)
46 Department of Tourism (DOT) 46 Philippine International Trading
Corporation (PITC)
47 Department of Trade and Industry (DTI) 47 Philippine National Construction
Corporation (PNCC)
48 Department of Transportation (DOTr) 48 Philippine Pharma Procurement Inc.
(PPPI)
49 Design Center of the Philippines (DCP) 49 Philippine Ports Authority (PPA)
50 Environmental Management Bureau (EMB) 50 Philippine Retirement Authority
(PRA)
51 Government Procurement Policy Board- 51 Philippine Tax Academy (PTA)
Technical Support Office (GPPB-TSO)
52 Human Settlement Adjudication 52 Social Housing Finance Corporation
Commission (HSAC) (SHFC)
53 Insurance Commission (IC) 53 Social Security System (SSS)
54 Intramuros Administration (IA) 54 Toda Holdings Inc. (THI)

Annex B
NGAs GOCCs
55 Land Registration Authority (LRA) 55 Tourism Promotions Board (TPB)
56 Legislative- Executive Development 56 Veterans Federation of the
Advisory Council (LEDAC) Philippines (VFP)
57 Mindanao State University (MSU)
58 Mines and Geosciences Bureau (MGB)
59 Municipal Development Fund Office
(MDFO)
60 National Bureau of Investigation (NBI)
61 National Commission on Indigenous Peoples
(NCIP)
62 National Commission on Muslim Filipinos
(NCMF)
63 National Conciliation and Mediation Board
(NCMB)
64 National Defense College of the Philippines
(NDCP)
65 National Economic and Development
Authority (NEDA)
66 National Labor Relations Commission
(NLRC)
67 National Meat Inspection Service (NMIS)
68 National Parks and Development Committee
(NPDC)
69 National Police Commission (NAPOLCOM)
70 National Printing Office (NPO)
71 National Tax Research Center (NTRC)
72 National Telecommunications Commission
(NTC)
73 National Youth Commission (NYC)
74 News and Information Bureau (NIB)
75 Office for Alternative Dispute Resolution
(OADR)
76 Office of Civil Defense (OCD)
77 Office of the Ombudsman
78 Office of the Solicitor General (OSG)
79 Office of the Vice President (OVP)
80 Overseas Workers Welfare Administration
(OWWA)
81 Parole and Probation Administration (PPA)
82 Philippine Air Force (PAF)
83 Philippine Army (PA)
84 Philippine Coast Guard (PCG)
85 Philippine Information Agency (PIA)
86 Philippine Military Academy (PMA)
87 Philippine National Police (PNP)
88 Philippine National Volunteer Service
Coordinating Agency (PNVSCA)
89 Philippine Navy (PN)

Annex B
NGAs GOCCs
90 Philippine Science Highschool System
(PSHSS)
91 Philippine Statistical Research and Training
Institute (PSRTI)
92 Philippine Statistics Authority (PSA)
93 Philippine Trade Training Center (PTTC)
94 Philippine Veterans Affairs Office (PVAO)
95 Presidential Broadcast Staff-RTVM (PBS-
RTVM)
96 Presidential Commission on Urban Poor
(PCUP)
97 Presidential Communications Operations
Office (PCOO)
98 Presidential Electoral Tribunal (PET)
99 Presidential Management Staff (PMS)
100 Presidential Security Group (PSG)
101 Privatization Management Office (PMO)
102 Procurement Service (PS)
103 Professional Regulation Commission (PRC)
104 Public Attorney’s Office (PAO)
105 Public-Private Partnership Center of the
Philippines (PPPCP)
106 Securities and Exchange Commission (SEC)
107 Supreme Court of the Philippines (SCP)
108 Tariff Commission (TC)
109 Technical Education and Skills Development
Authority (TESDA)
109 NGAs 56 GOCCs
LGUs
Region Provinces Cities Municipalities Total
NCR 17 1 18
CAR 6 2 75 83
Region I 4 9 115 128
Region II 5 4 87 96
Region III 7 11 116 134
Region IV-A 5 20 122 147
Region IV-B 5 2 62 69
Region V 6 7 106 119
Region VI 6 16 117 139
Region VII 3 16 116 135
Region VIII 6 7 132 145
Region IX 3 4 67 74
Region X 5 9 70 84
Region XI 5 6 43 54
Region XII 4 4 45 53
Region XIII 5 6 67 78
BARMM 5 4 96 105
Grand Total 80 144 1,437 1,661

Annex B
CONSOLIDATED SIGNIFICANT AUDIT OBSERVATIONS AND

RECOMMENDATIONS
NGAs GOCCs
1 Department of Budget and Management 1 National Housing Authority (NHA)
(DBM)
2 Department of Education (DepEd) 2 Local Water Utilities Administration
(LWUA)
3 Department of Health (DOH) 3 Philippine Health Insurance Corporation
(PHIC)
4 Department of Public Works and Highways 4 National Electrification Administration
(DPWH) (NEA)
5 Department of Social Welfare and 5 Social Housing Finance Corporation
Development (DSWD) (SHFC)
7 Office of the Vice President (OVP)
8 Philippine Information Agency (PIA)
8 NGAs 5 GOCCs
LGUs
NCR 7 1 8
CAR 1 46 47
Region I 1 5 37 43
Region II 4 2 54 60
Region III 7 14 2 23
Region IV-A 2 10 73 85
Region V 6 5 78 89
Region VI 6 8 76 90
Region VII 2 10 67 79
Region VIII 5 5 110 120
Region IX 2 2 41 45
Region X 2 5 32 39
Region XI 4 4 31 39
Region XII 1 10 11
Region XIII 4 47 51
BARMM 2 1 37 40
Grand Total 49 81 783 913

Annex B
STATUS OF IMPLEMENTATION OF PRIOR YEARS’ AUDIT

RECOMMENDATIONS
NGAs GOCCs
1 Commission on Higher Education (CHED) 1 Local Water Utilities Administration
(LWUA)
2 Department of Agriculture (DA) 2 National Electrification Administration
(NEA)
3 Department of Education (DepEd) 3 National Housing Authority (NHA)
4 Department of Health (DOH)
5 Department of Human Settlement and Urban 4 Social Housing Finance Corporation
Development (DHSUD) (SHFC)
6 Department of Public Works and Highways
(DPWH)
7 Department of Social Welfare and Development
(DSWD)
8 Department of Tourism (DOT)
9 National Commission on Indigenous People
(NCIP)
10 NGAs 4 GOCCs
LGUs
NCR 8 8
CAR 2 45 47
Region I 2 4 55 61
Region II 1 2 61 64
Region III 5 10 81 96
Region IV-A 3 8 65 76
Region V 3 7 38 48
Region VI 5 2 53 60
Region VII 2 7 52 61
Region VIII 1 1 2
Region IX 2 4 47 53
Region X 2 2 40 44
Region XI 4 4 8
Region XII 2 2 14 18
Region XIII 4 4 36 44
BARMM 11 11
Grand Total 42 76 645 763

Annex C
Detailed Receipts and Utilization of LDRRMF, Donations and Transferred Funds

Local Government Units
as at December 31, 2022
(in million pesos)

Local Government Units Appropriations Donations and Transferred Funds
Beginning Receipts Utilizations Ending Balance Beginning Receipts Utilizations Ending Balance
National Capital Region
Cities
Caloocan City 9,052,328.84 458,680,149.87 234,879,287.63 232,853,191.08 -
Las Piñas City 236,517,280.99 172,000,000.00 224,851,823.81 183,665,457.18 3,336,045.00 3,000,000.00 388,500.00 5,947,545.00
Makati City 911,105,799.43 1,700,000,000.00 1,138,824,565.46 1,472,281,233.97 315,083.00 - - 315,083.00
Malabon City 19,601,847.55 139,014,898.35 37,543,509.85 121,073,236.05 -
Mandaluyong City 167,285,156.36 363,521,342.92 269,660,783.38 261,145,715.90 -
Manila City - -
Marikina City 19,908,371.74 157,127,462.35 86,903,551.39 90,132,282.70 2,694,595.29 2,694,595.29 -
Muntinlupa City 1,219,518,548.75 407,235,839.21 812,282,709.54 -
Navotas City 24,107,576.00 85,326,755.00 84,218,220.00 25,216,111.00 40,000.00 40,000.00
Paranaque City 229,425,907.61 500,000,000.00 256,550,192.71 472,875,714.90 -
Pasay City - 175,000.00 175,000.00
Pasig City 1,387,227,485.57 251,122,755.11 1,136,104,730.46 -
Quezon City 400,000.00 399,000.00 1,000.00 -
San Juan City 103,862,720.61 127,524,067.20 62,473,362.10 168,913,425.71 -
Taguig City 1,484,218,199.30 83,452,186.83 1,400,766,012.47 -
Pateros 15,645,535.42 9,805,889.38 5,839,646.04 68,270.45 2,020,000.00 1,990,895.93 97,374.52
Valenzuela City 214,168,733.00 210,288,246.14 3,880,486.86 -
Subtotal 5,827,876,758.17 3,917,363,408.69 3,358,209,213.00 6,387,030,953.86 6,588,993.74 5,060,000.00 5,073,991.22 6,575,002.52
Total NCR 5,827,876,758.17 3,917,363,408.69 3,358,209,213.00 6,387,030,953.86 6,588,993.74 5,060,000.00 5,073,991.22 6,575,002.52
Cordillera Administrative Region
Provinces
Abra Province 43,495,670.50 87,561,180.53 65,396,560.57 65,660,290.46 3,014,369.60 50,965,654.00 40,796,200.00 13,183,823.60
Apayao Province 124,892,601.72 85,860,715.58 21,216,997.89 189,536,319.41 3,169,750.00 - - 3,169,750.00
Benguet Province 84,835,589.37 95,170,737.26 85,379,143.05 94,627,183.58 780,630.65 4,600,000.00 900,885.00 4,479,745.65
Ifugao Province 159,117,523.19 75,378,073.00 73,883,007.06 160,612,589.13 31,122,840.71 - 22,091,425.91 9,031,414.80
Kalinga Province 16,325,095.43 128,442,502.10 61,312,347.67 83,455,249.86 993,221.34 - 161,702.11 831,519.23
Mountain Province 26,505,733.29 66,912,535.46 62,589,165.93 30,829,102.82 6,942,623.71 - 6,802,623.71 140,000.00
Subtotal 455,172,213.50 539,325,743.93 369,777,222.17 624,720,735.26 46,023,436.01 55,565,654.00 70,752,836.73 30,836,253.28
Cities
Baguio City 291,432,747.09 114,233,000.00 106,841,756.08 298,823,991.01 - - - -
Tabuk City 30,883,246.55 86,144,025.99 66,311,668.73 50,715,603.81 7,982,929.39 - 7,982,929.39 -
Subtotal 322,315,993.64 200,377,025.99 173,153,424.81 349,539,594.82 7,982,929.39 - 7,982,929.39 -
Municipalities
Municipalities of Abra Province
Consolidated Report on the Audit of the DRRM Funds

133
Pilar 3,012,159.98 4,994,905.65 3,425,143.00 4,581,922.63 - - - -
Bangued 607,841.92 - - 607,841.92 - - - -
Bucay 189,728.26 6,625,330.35 6,811,494.54 3,564.07 933.99 2,629,797.35 2,616,850.00 13,881.34
Boliney 4,240,236.25 6,183,037.10 - 10,423,273.35 - - - -
Luba 3,422,872.84 5,665,793.50 7,121,736.49 1,966,929.85 8,060.42 108,469.79 - 116,530.21
Manabo 3,790,921.55 5,866,302.86 6,425,839.83 3,231,384.58 0.30 100,000.00 99,900.15 100.15
Tubo 3,906,177.03 9,093,058.70 10,274,403.65 2,724,832.08 300.00 - - 300.00
Danglas 3,363,066.55 5,440,327.10 8,664,817.60 138,576.05 - - - -
La Paz 302,451.38 5,640,430.10 5,773,214.71 169,666.77 - 821,221.70 800,000.00 21,221.70
Lagayan 6,834,003.51 6,288,613.54 2,243,394.07 10,879,222.98 - - - -
Langiden 4,834,519.62 4,728,701.02 4,834,519.62 4,728,701.02 - - - -
Pidigan 15,110,763.71 4,987,636.16 - 20,098,399.87 - - - -
Dolores 7,735,867.28 5,373,546.10 12,450,938.07 658,475.31 - - - -
Lagangilang 6,142,436.99 6,192,853.50 10,363,609.17 1,971,681.32 - - - -
San Juan 1,734,919.10 6,593,101.84 7,248,596.67 1,079,424.27 - - - -
Tineg 12,401,054.52 13,628,143.15 19,072,445.05 6,956,752.62 - - - -
Tayum 2,078,334.75 9,670,313.90 10,332,846.73 1,415,801.92 - 2,300,000.00 2,099,669.99 200,330.01
Daguioman 8,739,025.52 7,949,432.00 9,482,948.94 7,205,508.58 - - - -
Sallapadan 10,981,960.14 9,273,293.70 13,173,191.34 7,082,062.50 - - - -
Bucloc 14,538,348.62 6,812,011.05 6,194,087.81 15,156,271.86 - - - -
Malibcong 17,980,615.87 12,470,851.50 18,035,013.65 12,416,453.72 - - - -
Peñarrubia 4,081,381.62 - - 4,081,381.62 51,033.17 - - 51,033.17
San Quintin 1,154,287.20 - - 1,154,287.20 - - - -
Lacub 1,330,538.03 - - 1,330,538.03 - - - -
Licuan Baay 2,466,156.63 - - 2,466,156.63 - - - -
San Isidro 3,606,081.90 - - 3,606,081.90 - - - -
Calanasan 13,758,725.54 21,773,312.55 11,510,604.45 24,021,433.64 - - - -
Conner 4,236,365.33 16,372,251.00 10,293,191.04 10,315,425.29 230,499.81 - - 230,499.81
Flora 2,637,157.52 14,802,908.77 1,822,474.83 15,617,591.46 582,690.16 5,072,076.84 5,344,370.21 310,396.79
Kabugao 13,433,611.74 - - 13,433,611.74 - - - -
Luna 2,649,308.66 12,959,227.72 5,107,633.12 10,500,903.26 - - - -
Pudtol 2,419,479.92 9,636,970.80 5,837,038.81 6,219,411.91 - - - -
Sta Marcela 4,931,279.04 7,410,642.65 6,507,952.31 5,833,969.38 - - - -
Atok 10,393,164.89 8,341,546.15 7,215,754.18 11,518,956.86 - - - -
Bakun 4,257,298.74 8,842,958.05 4,915,736.96 8,184,519.83 - 100,000.00 100,000.00 -
Bokod 1,813,318.54 9,759,585.25 6,824,435.90 4,748,467.89 - - - -
Buguias 3,694,350.08 11,460,883.56 7,569,361.34 7,585,872.30 - 419,420.00 419,420.00 -
Itogon 18,213,435.12 22,048,573.64 21,309,896.68 18,952,112.08 498.63 - - 498.63
Kabayan 5,086,485.30 8,316,241.75 6,670,308.21 6,732,418.84 40,769.70 - - 40,769.70
Kapangan 3,180,236.76 7,633,464.40 6,869,153.02 3,944,548.14 - - - -
Kibungan 4,424,228.25 8,503,787.50 8,618,281.98 4,309,733.77 - - - -
La Trinidad 30,556,593.99 31,300,000.00 20,203,428.02 41,653,165.97 38,455.75 - 38,455.75 -
Mankayan 2,983,723.95 9,771,451.10 1,242,624.95 11,512,550.10 - - - -

134
Sablan 3,064,594.73 6,020,000.00 2,615,123.71 6,469,471.02 - - - -
Tuba 21,739,152.20 16,157,228.48 6,849,036.61 31,047,344.07 - - - -
Tublay 7,282,100.64 6,876,986.43 5,812,052.95 8,347,034.12 4,400.00 58,540.00 4,400.00 58,540.00
Aguinaldo 24,152,898.78 10,019,934.16 15,401,168.53 18,771,664.41 - - - -
Alfonso Lista 3,772,584.54 14,292,382.00 9,096,742.95 8,968,223.59 - 593,317.45 593,317.45 -
Asipulo 2,626,672.48 7,739,556.00 7,570,993.61 2,795,234.87 398,233.00 - 159,615.00 238,618.00
Lamut 9,312,801.65 9,059,657.85 10,000,109.21 8,372,350.29 - - - -
Banaue 7,791,837.43 8,316,639.80 3,643,622.17 12,464,855.06 179,154.50 1,564,000.00 428,980.00 1,314,174.50
Hungduan 2,770,681.65 7,498,558.05 6,295,825.50 3,973,414.20 750.00 - 750.00 -
Mayoyao 9,653,101.87 8,150,000.00 2,555,896.84 15,247,205.03 126,404.39 20,000.00 99,210.93 47,193.46
Hingyon 9,753,701.21 4,987,876.85 6,493,283.96 8,248,294.10 - - - -
Kiangan 5,027,191.25 9,575,902.84 6,950,322.14 7,652,771.95 - - - -
Lagawe 1,573,397.87 8,512,633.30 6,407,907.18 3,678,123.99 - - - -
Tinoc 5,517,179.68 9,050,000.00 8,213,517.21 6,353,662.47 - -
Lubuagan 8,874,362.86 7,207,861.43 6,869,757.12 9,212,467.17 - - - -
Rizal 3,382,994.53 9,078,488.72 7,720,486.89 4,740,996.36 - - - -
Balbalan 14,236,028.99 12,191,652.56 14,146,361.56 12,281,319.99 - - - -
Pasil 3,738,296.94 32,271,147.84 30,017,925.02 5,991,519.76 - - - -
Tanudan 8,053,156.17 8,095,508.25 2,861,359.91 13,287,304.51 - - - -
Tinglayan 394,936.29 8,374,012.80 4,954,740.00 3,814,209.09 - - - -
Punukpuk 33,972,797.63 18,509,855.48 3,561,420.00 48,921,233.11 - - - -
Bauko 2,289,333.32 9,722,643.10 11,786,401.21 225,575.21 421,445.45 - 408,099.55 13,345.90
Barlig 2,825,750.44 6,528,170.40 5,880,520.82 3,473,400.02 - - - -
Besao 2,951,660.04 6,500,000.00 2,707,691.45 6,743,968.59 - - - -
Bontoc 13,521,863.07 12,194,614.35 16,891,482.26 8,824,995.16 - - - -
Natonin 3,345,927.60 8,835,434.18 6,680,385.71 5,500,976.07 260,809.00 - - 260,809.00
Paracelis 11,900,931.17 42,169,671.74 37,309,423.05 16,761,179.86 83,257.46 - - 83,257.46
Sabangan 1,485,988.88 5,587,958.57 5,556,764.90 1,517,182.55 3,501,468.43 2,461,280.83 2,684,497.56 3,278,251.70
Sadanga 4,083,666.81 5,270,357.29 2,204,903.39 7,149,120.71 101,788.77 - - 101,788.77
Sagada 2,827,442.86 6,103,537.95 4,942,215.33 3,988,765.48 - - - -
Tadian 12,482,159.15 7,532,250.95 7,641,905.98 12,372,504.12 - 300,000.00 - 300,000.00
Subtotal 517,659,706.87 684,842,009.08 564,085,463.91 638,416,252.04 6,030,952.93 16,548,123.96 15,897,536.59 6,681,540.30
Total CAR 1,295,147,914.01 1,424,544,779.00 1,107,016,110.89 1,612,676,582.12 60,037,318.33 72,113,777.96 94,633,302.71 37,517,793.58
Region I
Provinces
Ilocos Norte 50,030,289.94 112,010,780.55 65,104,169.50 96,936,900.99 20,198,169.03 5,900,000.00 18,824,166.90 7,274,002.13
Ilocos Sur 123,858,604.00 - 120,632,032.30 3,226,571.70 13,513,841.23 - - 13,513,841.23
La Union 66,259,947.78 191,351,559.45 91,172,566.08 166,438,941.15 24,061,545.36 39,773,725.62 59,593,517.75 4,241,753.23
Pangasinan 134,631,371.52 303,154,845.00 176,180,493.95 261,605,722.57 16,224,466.00 - 16,224,466.00 -
Subtotal 374,780,213.24 606,517,185.00 453,089,261.83 528,208,136.41 73,998,021.62 45,673,725.62 94,642,150.65 25,029,596.59
Cities
Batac City, Ilocos Norte 62,671,558.11 42,718,172.93 7,664,703.45 97,725,027.59 -
Laoag City, Ilocos Norte 20,585,096.96 57,114,380.64 13,255,140.56 64,444,337.04 6,895.70 - - 6,895.70
Candon City, Ilocos Sur 39,596,432.15 33,792,200.00 13,401,623.00 59,987,009.15 4,640.23 4,640.23

135
Vigan City, Ilocos Sur 16,097,930.29 31,839,707.70 17,843,365.72 30,094,272.27 1.00 1.00 -
San Fernando City, La Union 27,468,445.76 50,641,684.38 26,443,972.89 51,666,157.25 400,000.00 - - 400,000.00
Alaminos City, Pangasinan 14,047,545.65 36,484,861.21 20,282,996.58 30,249,410.28 306,280.05 13,877,208.79 1,816,080.05 12,367,408.79
Dagupan City, Pangasinan 29,202,527.89 69,000,000.00 63,400,663.72 34,801,864.17 30,349,535.68 59,816,916.75 11,977,154.95 78,189,297.48
San Carlos City, Pangasinan 106,730,272.99 58,757,456.98 57,916,504.51 107,571,225.46 9,648,079.70 - 844,300.00 8,803,779.70
Urdaneta City, Pangasinan - 79,901,979.97 46,008,385.56 33,893,594.41 - - - -
Subtotal 316,399,809.80 460,250,443.81 266,217,355.99 510,432,897.62 40,715,432.36 73,694,125.54 14,637,536.00 99,772,021.90
Municipalities
Adams, Ilocos Norte 196,990.35 5,254,861.75 2,812,826.89 2,639,025.21 - -
Bacarra, Ilocos Norte 4,607,331.36 9,537,210.39 5,266,475.65 8,878,066.10 65,480.40 65,480.40
Badoc, Ilocos Norte 2,705,546.94 8,826,677.70 8,444,644.82 3,087,579.82 - -
Banna, Ilocos Norte 4,709,210.11 6,940,368.95 3,855,936.50 7,793,642.56 - -
Bangui, Ilocos Norte 2,722,647.36 7,671,024.00 4,589,469.10 5,804,202.26 - -
Burgos, Ilocos Norte 12,253,952.79 7,652,474.05 4,253,601.62 15,652,825.22 - -
Carasi, Ilocos Norte 4,449,967.32 4,121,817.85 3,158,437.50 5,413,347.67 - -
Currimao, Ilocos Norte 5,898,769.34 5,900,000.00 306,412.16 11,492,357.18 - -
Dingras, Ilocos Norte 566,122.01 10,491,527.00 5,696,347.75 5,361,301.26 - -
Dumalneg, Ilocos Norte 1,420,182.00 4,485,465.50 1,755,775.00 4,149,872.50 1,947,379.10 1,947,379.10
Marcos, Ilocos Norte 6,963,577.14 6,537,321.90 5,785,548.35 7,715,350.69 - -
Nueva Era, Ilocos Norte 3,458,447.71 11,383,321.85 11,713,426.66 3,128,342.90 - -
Paoay, Ilocos Norte 8,869,552.42 7,905,000.00 4,192,448.17 12,582,104.25 - -
Pasuquin, Ilocos Norte 5,786,358.06 10,769,814.00 6,591,172.78 9,964,999.28 120,000.00 85,000.00 205,000.00
Piddig, Ilocos Norte 1,952,931.67 8,864,430.10 5,266,501.59 5,550,860.18 - -
Pinili, Ilocos Norte 5,797,989.85 7,060,543.75 2,440,222.08 10,418,311.52 - -
San Nicolas, Ilocos Norte 6,611,244.53 13,088,247.40 14,331,321.31 5,368,170.62 - -
Sarrat, Ilocos Norte 6,652,085.24 7,666,197.90 348,718.68 13,969,564.46 - -
Solsona, Ilocos Norte 5,433,938.17 8,956,683.70 10,862,381.31 3,528,240.56 - -
Vintar, Ilocos Norte 8,769,898.57 18,092,878.45 13,114,867.15 13,747,909.87 - -
Alilem, Ilocos Sur 11,213,788.54 10,474,435.88 801,856.33 20,886,368.09 - -
Banayoyo, Ilocos Sur 2,087,315.11 4,256,324.20 972,969.01 5,370,670.30 - -
Bantay, Ilocos Sur 7,927,261.93 10,229,461.29 5,329,075.65 12,827,647.57 - -
Burgos, Ilocos Sur 4,723,576.77 5,114,868.85 1,811,049.20 8,027,396.42 - -
Cabugao, Ilocos Sur 2,898,114.21 10,309,822.72 3,803,374.75 9,404,562.18 - -
Caoayan, Ilocos Sur 946,698.70 5,860,591.05 3,418,724.70 3,388,565.05 1,000.00 2,000,000.00 1,000.00 2,000,000.00
Cervantes, Ilocos Sur 3,016,749.31 8,531,161.00 7,138,330.34 4,409,579.97 - -
Galimuyod, Ilocos Sur 1,793,940.24 4,689,298.00 2,861,669.94 3,621,568.30 - -
Gregorio Del Pilar, Ilocos Sur 2,562,570.39 3,930,200.00 2,854,752.77 3,638,017.62 8,609.85 8,609.85 -
Lidlidda, Ilocos Sur 1,338,237.25 3,991,174.00 2,430,426.07 2,898,985.18 - -
Magsingal, Ilocos Sur 934,860.19 8,536,859.00 5,199,000.67 4,272,718.52 - -
Nagbukel, Ilocos Sur 3,815,118.93 4,121,126.00 3,376,664.55 4,559,580.38 - -
Narvacan, Ilocos Sur 12,479,917.23 13,485,041.00 7,898,400.00 18,066,558.23 250,526.89 250,526.89
Quirino, Ilocos Sur 5,064,302.13 8,118,481.50 6,761,745.25 6,421,038.38 - -
Salcedo, Ilocos Sur 6,923,347.95 5,950,000.00 7,586,547.04 5,286,800.91 - -
San Emilio, Ilocos Sur 10,101,619.51 5,618,934.00 1,630,006.45 14,090,547.06 29,558.27 29,558.27 -
San Esteban, Ilocos Sur 1,211,326.21 4,368,391.55 2,773,906.41 2,805,811.35 - -
San Ildefonso, Ilocos Sur 651,016.78 4,571,678.43 2,738,809.14 2,483,886.07 - -
San Juan, Ilocos Sur 13,284,215.84 7,080,000.00 7,064,775.71 13,299,440.13 - -
San Vicente, Ilocos Sur 2,827,220.07 4,906,966.10 3,333,462.50 4,400,723.67 - -

136
Santa, Ilocos Sur 2,520,709.43 6,523,455.00 4,306,755.28 4,737,409.15 7,813,486.05 7,813,486.05 -
Sta. Catalina, Ilocos Sur 2,965,612.50 4,785,776.20 2,106,860.50 5,644,528.20 1,648,190.96 1,648,190.96 -
Sta. Cruz, Ilocos Sur 19,984,200.39 18,406,588.35 7,927,357.21 30,463,431.53 - -
Sta. Lucia, Ilocos Sur 2,893,115.18 7,222,367.30 5,610,451.16 4,505,031.32 - -
Sta. Maria, Ilocos Sur 10,398,246.07 8,445,552.10 3,167,400.00 15,676,398.17 - -
Santiago, Ilocos Sur 3,113,574.86 5,993,762.85 974,115.04 8,133,222.67 27,543.35 27,543.35
Sto. Domingo, Ilocos Sur 5,615,015.73 7,938,343.00 5,430,609.14 8,122,749.59 - -
Sigay, Ilocos Sur 1,030,646.68 4,432,949.34 2,739,905.60 2,723,690.42 30,000.00 30,000.00 -
Sinait, Ilocos Sur 11,219,049.93 7,857,857.35 3,285,637.32 15,791,269.96 - -
Sugpon, Ilocos Sur 1,521,115.38 4,201,893.25 3,449,460.96 2,273,547.67 - -
Suyo, Ilocos Sur 1,694,188.52 6,072,105.50 4,371,745.76 3,394,548.26 - -
Tagudin, Ilocos Sur 2,579,291.66 11,087,460.20 6,384,092.26 7,282,659.60 - -
Agoo, La Union 2,856,931.27 19,319,145.20 12,699,062.75 9,477,013.72 200,000.00 200,000.00
Aringay, La Union 3,141,314.28 11,740,587.61 4,723,837.18 10,158,064.71 -
Bacnotan, La Union 8,109,794.67 12,160,000.00 6,776,968.50 13,492,826.17 -
Bagulin, La Union 4,003,660.64 7,705,964.40 5,729,523.97 5,980,101.07 - - - -
Balaoan, La Union 12,359,274.32 10,500,000.00 10,598,764.50 12,260,509.82
Bangar, La Union 8,736,269.12 9,623,900.00 5,592,865.32 12,767,303.80
Bauang, La Union 8,441,739.96 19,030,836.25 16,699,337.25 10,773,238.96
Burgos, La Union 5,021,432.71 5,029,171.25 5,634,435.18 4,416,168.78
Caba, La Union 1,185,775.29 7,000,000.00 4,225,612.10 3,960,163.19
Luna, La Union 242,252.42 8,970,091.50 4,808,312.98 4,404,030.94
Naguilian, La Union 4,429,693.19 13,582,123.00 9,547,255.16 8,464,561.03
Pugo, La Union 8,180,012.98 6,400,450.00 1,349,184.00 13,231,278.98
Rosario, La Union 6,842,578.68 14,919,644.40 9,567,104.23 12,195,118.85
San Gabriel, La Union 4,071,754.07 7,185,143.80 4,242,532.07 7,014,365.80
San Juan, La Union 10,089,197.75 11,280,285.10 9,297,961.71 12,071,521.14
Santol, La Union 2,847,915.82 6,133,125.45 3,399,916.64 5,581,124.63
Sto. Tomas, La Union 1,368,381.75 9,479,725.15 6,065,807.60 4,782,299.30
Sudipen, La Union 4,229,331.23 6,604,995.71 6,012,087.55 4,822,239.39
Tubao, La Union 3,472,403.01 7,631,899.95 3,345,616.55 7,758,686.41
Agno, Pangasinan 9,265,258.05 9,663,000.00 4,542,744.57 14,385,513.48 1,863.80 1,863.80
Aguilar, Pangasinan 14,807,123.48 9,111,463.02 10,848,299.78 13,070,286.72 - -
Alcala, Pangasinan 1,739,749.69 10,140,501.66 8,836,660.00 3,043,591.35 - -
Anda, Pangasinan 6,060,812.21 10,205,646.51 9,268,448.50 6,998,010.22 28,805.45 28,805.45
Asingan, Pangasinan 4,131,483.49 9,678,823.62 6,431,158.36 7,379,148.75 - -
Balungao, Pangasinan 3,051,013.25 8,000,754.50 5,390,405.30 5,661,362.45 - -
Bani, Pangasinan 6,170,283.55 20,844,524.87 3,664,490.21 23,350,318.21 13.30 13.30
Basista, Pangasinan 2,734,220.16 8,243,684.50 4,417,986.22 6,559,918.44 - -
Bautista, Pangasinan 9,321,579.27 8,197,964.84 2,473,519.00 15,046,025.11 - -
Bayambang, Pangasinan 9,472,565.11 26,794,213.44 16,401,986.72 19,864,791.83 118,351.89 118,351.89 -
Binalonan, Pangasinan 23,226,195.45 12,486,522.00 11,138,648.34 24,574,069.11 - -
Binmaley, Pangasinan 3,633,056.01 16,771,779.07 9,181,308.14 11,223,526.94 5,072.00 5,072.00 -
Bolinao, Pangasinan 28,202,636.66 19,335,375.29 9,591,106.55 37,946,905.40 7,091,067.00 134,500.00 5,927,368.67 1,298,198.33
Bugallon, Pangasinan 5,807,263.53 15,940,559.00 12,638,417.11 9,109,405.42 79,625.50 79,625.50
Burgos, Pangasinan 922,522.19 8,517,002.02 5,021,198.04 4,418,326.17 - -
Calasiao, Pangasinan 800,645.92 19,872,393.67 15,271,241.33 5,401,798.26 2,729.59 2,729.59
Dasol, Pangasinan 12,359,274.32 9,825,645.15 6,521,446.50 15,663,472.97 - -

137
Infanta, Pangasinan 2,625,002.40 12,823,614.60 4,860,026.50 10,588,590.50 1,856,183.36 1,136,531.64 2,992,715.00
Labrador, Pangasinan 8,223,732.04 7,978,735.20 7,408,245.53 8,794,221.71 - -
Laoac, Pangasinan 2,003,546.50 7,992,559.00 1,781,485.70 8,214,619.80 - 25,000.00 25,000.00
Lingayen, Pangasinan 7,864,731.28 20,422,960.00 12,993,725.77 15,293,965.51 175,886.45 175,886.45
Mabini, Pangasinan 11,754,553.15 10,419,140.40 3,031,847.38 19,141,846.17 6,195,532.99 8,351,741.15 2,780,800.00 11,766,474.14
Malasiqui, Pangasinan 5,999,233.82 24,507,850.95 20,617,942.57 9,889,142.20 - -
Manaoag, Pangasinan 3,510,838.24 14,250,000.00 8,838,727.25 8,922,110.99 - -
Mangaldan, Pangasinan 9,704,162.83 21,420,000.00 10,875,820.69 20,248,342.14 - -
Mangatarem, Pangasinan 6,547,297.03 18,316,568.90 7,462,074.14 17,401,791.79 - -
Mapandan, Pangasinan 2,704,813.07 8,451,715.62 3,079,641.97 8,076,886.72 - -
Natividad, Pangasinan 3,609,389.70 8,179,335.45 3,564,876.35 8,223,848.80 - -
Pozorrubio, Pangasinan 18,968,110.77 28,473,000.00 13,517,244.22 33,923,866.55 - -
Rosales, Pangasinan 16,500,000.00 3,229,786.00 12,014,823.57 7,714,962.43 - -
San Fabian, Pangasinan - 15,740,716.24 11,852,498.66 3,888,217.58 - -
San Jacinto, Pangasinan 2,445,339.68 10,656,256.22 616,281.74 12,485,314.16 - -
San Manuel, Pangasinan - 13,727,600.45 11,317,449.62 2,410,150.83 - -
San Nicolas, Pangasinan 3,930,860.99 12,254,371.05 2,116,497.75 14,068,734.29 - -
San Quintin, Pangasinan 9,391,994.38 - 6,102,499.67 3,289,494.71 - -
Sta. Barbara, Pangasinan 7,373,567.51 19,173,180.00 16,238,833.13 10,307,914.38 49,500.00 49,500.00 -
Santa Maria, Pangasinan 2,788,419.33 8,324,000.00 5,787,345.18 5,325,074.15 - -
Santo Tomas, Pangasinan 1,218,964.58 4,959,464.76 3,612,844.60 2,565,584.74 - -
Sison, Pangasinan 12,284,791.44 19,618,806.03 13,142,027.59 18,761,569.88 - -
Sual, Pangasinan 28,086,735.94 22,223,248.50 16,580,567.75 33,729,416.69 - -
Tayug, Pangasinan 4,610,384.45 8,964,277.75 3,722,170.36 9,852,491.84 - -
Umingan, Pangasinan 5,584,765.42 16,788,023.00 9,945,972.60 12,426,815.82 - -
Urbiztondo, Pangasinan 5,987,396.46 12,371,491.35 10,583,944.28 7,774,943.53 - -
Villasis, Pangasinan 11,633,255.53 14,220,430.00 7,432,451.90 18,421,233.63 - -
Subtotal 697,849,988.60 1,181,732,864.64 745,379,588.16 1,134,203,265.08 27,746,406.20 11,732,772.79 18,411,937.69 21,067,241.30
Total Region I 1,389,030,011.64 2,248,500,493.45 1,464,686,205.98 2,172,844,299.11 142,459,860.18 131,100,623.95 127,691,624.34 145,868,859.79
Region II
Provinces
Province of Batanes 29,086,376.64 37,342,299.85 4,714,040.60 61,714,635.89 - - - -
Province of Cagayan - 588,858,477.00 503,603,237.49 85,255,239.51 - 362,918,477.00 - 362,918,477.00
Province of Isabela 329,995,209.99 257,633,709.12 94,316,364.13 493,312,554.98 19,953,853.04 200,000.00 12,800,000.00 7,353,853.04
Province of Nueva Vizcaya 191,173,807.44 114,328,356.94 120,254,119.97 185,248,044.41 - - - -
Province of Quirino 557,395,575.22 1,085,503,237.91 770,408,621.18 872,490,191.95 - - - -
Subtotal 1,107,650,969.29 2,083,666,080.82 1,493,296,383.37 1,698,020,666.74 19,953,853.04 363,118,477.00 12,800,000.00 370,272,330.04
Cities
Tuguegarao City, Cagayan 67,435,027.00 - 39,490,812.43 27,944,214.57 4,440,382.45 - 997,880.00 3,442,502.45
City of Ilagan, Isabela 12,716,544.88 137,745,000.00 109,406,746.88 41,054,798.00 - - - -
Cauayan City, Isabela 15,071,595.07 72,645,812.48 70,768,286.20 16,949,121.35 - - - -
Santiago City, Isabela 170,462,286.57 - 144,700,000.00 25,762,286.57 - - - -
Subtotal 265,685,453.52 210,390,812.48 364,365,845.51 111,710,420.49 4,440,382.45 - 997,880.00 3,442,502.45
Municipalities
Basco 7,969,535.70 - 1,194,446.00 6,775,089.70 - - - -
Mahatao 500,250.81 3,257,660.14 1,727,449.00 2,030,461.95 - - - -
Sabtang 1,254,697.17 3,625,113.50 2,162,724.88 2,717,085.79 - - - -
Uyugan 1,458,797.67 3,267,878.25 1,324,624.00 3,402,051.92 - - - -

138
Alcala 1,266,001.12 12,563,538.24 8,059,164.69 5,770,374.67 380,256.12 247,614.19 132,641.93
Amulung 21,017,505.24 12,838,925.65 12,552,196.30 21,304,234.59 - 300,000.00 300,000.00
Baggao 33,472,896.21 27,911,274.00 7,633,261.33 53,750,908.88 10,872,093.00 10,872,085.00 8.00
Enrile 29,269,107.80 - 14,885,337.39 14,383,770.41 910,350.12 100,000.00 1,010,350.12
Gattaran 12,527,184.51 20,768,350.00 17,153,009.96 16,142,524.55 100,000.00 100,000.00
Iguig 662,578.37 9,666,279.30 9,125,563.80 1,203,293.87 - -
Peñablanca 19,986.89 25,759,094.10 25,759,606.22 19,474.77 - -
Piat 5,105,536.38 8,281,028.00 3,770,283.45 9,616,280.93 - -
Rizal 1,222,866.80 6,967,646.65 6,609,759.06 1,580,754.39 -
Solana 25,303,319.55 - 16,968,805.50 8,334,514.05 200,000.00 100,000.00 300,000.00
Sto. Nino 3,594,908.39 13,817,478.56 3,802,519.40 13,609,867.55 - -
Tuao 21,368,409.14 14,662,933.90 15,055,308.21 20,976,034.83 151,199.00 1,199.00 150,000.00
Sta. Praxedes 5,880,922.50 - - 5,880,922.50 -
Abulug 2,470,168.78 9,885,859.75 6,439,505.31 5,916,523.22 -
Allacapan 5,532,073.39 12,674,900.00 13,326,804.23 4,880,169.16 -
Aparri 14,380,000.00 17,544,280.00 10,012,047.00 21,912,233.00 -
Ballesteros 11,140,328.90 10,683,714.60 5,582,196.00 16,241,847.50 500,000.00 500,000.00
Buguey 1,370,716.62 9,717,819.25 3,860,033.08 7,228,502.79 -
Calayan 7,230,136.07 12,434,152.75 7,997,610.39 11,666,678.43 -
Camalaniugan 4,314,770.30 7,774,360.45 8,032,274.10 4,056,856.65 -
Claveria 9,038,076.83 10,380,728.98 17,003,094.14 2,415,711.67 -
Gonzaga 13,462,614.64 16,610,013.65 13,973,708.86 16,098,919.43 -
Lallo 12,682,059.70 19,827,624.12 15,537,429.39 16,972,254.43 -
Lasam 7,512,535.19 12,000,000.00 9,176,705.89 10,335,829.30 -
Pamplona 9,342,351.79 8,931,606.00 5,356,648.01 12,917,309.78 -
Sanchez Mira 4,431,556.52 9,462,812.50 4,130,471.80 9,763,897.22 300,000.00 280,000.00 20,000.00
Sta.Ana 16,664,934.57 14,078,481.90 10,435,879.38 20,307,537.09 -
Sta.Teresita 3,379,924.77 7,746,117.20 4,252,987.90 6,873,054.07 -
Benito Soliven 2,482,007.31 9,397,445.80 3,414,806.53 8,464,646.58 -
Burgos 12,114,680.18 - 4,575,000.66 7,539,679.52 100,000.00 100,000.00
Cabagan 13,315,343.92 16,343,781.30 21,401,573.64 8,257,551.58 -
Delfin Albano 13,435,138.89 9,947,824.10 17,372,842.70 6,010,120.29 -
Dinapigue 4,566,841.92 15,423,727.00 5,810,493.46 14,180,075.46 -
Divilacan 13,435,138.89 25,674,169.00 25,777,741.34 13,331,566.55 -
Gamu 13,313,244.80 - 80,087.96 13,233,156.84 -
Maconacon 1,922,177.44 10,686,586.00 7,148,942.25 5,459,821.19 -
Mallig 1,564,275.93 8,960,088.10 7,081,566.97 3,442,797.06 100,000.00 100,000.00
Naguilian 31,129,967.77 9,735,825.45 34,219,584.31 6,646,208.91 -
Palanan 4,502,086.23 17,072,401.00 4,502,086.23 17,072,401.00 -
Quezon 26,478.86 9,657,357.90 6,142,687.96 3,541,148.80 -
Quirino 3,468,527.77 8,143,467.33 6,795,416.80 4,816,578.30 100,693.00 100,693.00
Roxas 5,180,860.47 16,268,138.75 15,564,121.06 5,884,878.16 79,186.00 79,186.00
San Mariano 11,835,000.00 31,283,778.00 21,220,134.00 21,898,644.00 5,119,843.00 5,119,843.00
San Manuel 1,864,460.90 9,119,244.85 8,682,032.28 2,301,673.47 -
San Pablo 6,143,207.00 15,000,000.00 15,413,207.00 5,730,000.00 -
Santa Maria - 8,225,776.00 7,041,801.65 1,183,974.35 -
Tumauini 7,434,590.48 20,085,415.80 17,179,751.88 10,340,254.40 -
Alicia 830,547.32 16,764,426.25 16,760,512.94 834,460.63 - -

139
Angadanan 6,337,042.49 11,790,959.05 9,605,415.70 8,522,585.84 1,043,191.90 720,734.00 322,457.90
Cabatuan 2,117,130.14 19,690,304.90 14,222,625.45 7,584,809.59 522.00 522.00
Cordon 1,100,158.08 11,049,841.92 6,196,072.58 5,953,927.42 - -
Echague 15,592,574.65 27,406,843.00 26,986,547.29 16,012,870.36 2,081,195.00 1,978,695.00 102,500.00
Jones 5,551,593.18 18,702,665.25 16,513,506.29 7,740,752.14 - -
Luna 604,070.86 7,181,374.85 4,419,111.55 3,366,334.16 - -
Ramon 3,540,009.56 19,472,157.51 19,713,926.52 3,298,240.55 - -
Reina Mercedes 2,331,974.18 7,650,000.00 6,165,500.00 3,816,474.18 - -
San Agustin 14,106,191.11 9,794,332.67 12,125,605.76 11,774,918.02 - -
San Isidro 3,093,771.70 7,579,204.13 3,792,452.21 6,880,523.62 - -
San Guillermo 3,856,561.45 10,300,000.00 7,270,207.68 6,886,353.77 68,620.00 68,620.00
San Mateo 6,778,125.07 16,592,591.90 18,145,656.90 5,225,060.07 - -
Alfonso Castañeda 5,417,427.79 9,363,600.00 9,391,767.93 5,389,259.86 -
Ambaguio 2,882,111.23 6,927,992.65 3,936,794.29 5,873,309.59 -
Aritao 30,491,344.96 561,939.00 13,528,962.94 17,524,321.02 561,939.00 561,939.00
Bagabag 400,177.00 11,859,708.56 3,130,020.34 9,129,865.22 -
Bambang 10,268,868.00 18,082,470.44 5,634,493.88 22,716,844.56 -
Bayombong 16,634,695.81 15,147,849.25 4,030,245.55 27,752,299.51 -
Diadi 8,033,498.38 9,133,643.06 4,325,430.72 12,841,710.72 -
Dupax del Norte 6,964,718.41 - - 6,964,718.41 100,000.00 - 91,512.00 8,488.00
Dupax del Sur 11,178,367.21 13,833,568.60 8,932,786.71 16,079,149.10 -
Kasibu 6,907,851.91 13,398,125.40 9,960,035.25 10,345,942.06 -
Kayapa 10,871,544.97 - - 10,871,544.97 -
Quezon 5,209,205.16 13,589,005.65 9,315,330.40 9,482,880.41 -
Sta Fe 11,189,837.42 - 7,749,164.12 3,440,673.30 -
Solano 9,108,090.97 17,865,008.75 15,574,036.21 11,399,063.51 -
Villaverde 3,270,044.35 6,570,730.20 2,126,670.84 7,714,103.71 - - -
Aglipay 6,970,420.88 11,217,750.30 7,923,569.62 10,264,601.56 - -
Cabarroguis 9,382,924.97 11,790,452.97 14,953,860.01 6,219,517.93 623,161.35 623,161.35
Diffun 12,463,896.26 15,653,427.05 16,520,553.05 11,596,770.26 - -
Maddela 19,800,904.25 20,483,420.48 20,301,721.21 19,982,603.52 - -
Nagtipunan 34,402,962.60 27,745,426.56 16,708,434.19 45,439,954.97 - -
Saguday 247,563.43 6,050,290.85 4,279,537.67 2,018,316.61 - -
Subtotal 730,516,986.82 997,413,809.02 852,565,889.15 875,364,906.69 22,530,310.49 1,361,939.00 14,191,839.19 9,700,410.30
Total Region II 2,103,853,409.63 3,291,470,702.32 2,710,228,118.03 2,685,095,993.92 46,924,545.98 364,480,416.00 27,989,719.19 383,415,242.79
Region III
Provinces
Aurora 86,182,520.62 78,450,000.00 40,079,358.09 124,553,162.53 - -
Bataan - 162,100,000.00 96,262,790.72 65,837,209.28 42,289,138.25 18,263,748.35 41,589,639.13 18,963,247.47
Bulacan 115,551,414.59 355,411,355.75 350,466,704.25 120,496,066.09 6,672,358.00 4,100,000.00 2,572,358.00
Nueva Ecija 116,817,247.86 251,301,000.00 252,080,981.75 116,037,266.11 42,814,479.85 1,000,000.00 43,717,799.85 96,680.00
Pampanga 274,354,243.73 258,262,533.00 120,086,696.84 412,530,079.89 271,584,939.69 76,885,913.17 195,524,807.12 152,946,045.74
Tarlac 162,488,844.05 176,261,000.00 161,787,061.80 176,962,782.25 - -
Zambales 46,211,916.42 139,772,528.08 106,684,451.97 79,299,992.53 1,000,000.00 17,840,461.00 - 18,840,461.00
Subtotal 801,606,187.27 1,421,558,416.83 1,127,448,045.42 1,095,716,558.68 364,360,915.79 113,990,122.52 284,932,246.10 193,418,792.21
Cities
Angeles 44,881,846.29 136,685,491.60 101,992,113.92 79,575,223.97 - -
Balanga 8,132,008.02 46,184,614.00 31,226,459.47 23,090,162.55 34,992,394.20 8,897,713.60 - 43,890,107.80

140
Cabanatuan 43,801,868.71 106,239,582.00 65,427,904.10 84,613,546.61 - 200,000.00 200,000.00
Gapan 41,549,390.15 50,494,072.10 66,815,203.50 25,228,258.75 - -
Mabalacat 620,281.74 100,000,000.00 53,613,730.08 47,006,551.66 14,538.00 14,538.00
Malolos 224,698,678.28 44,821,900.20 160,156,021.29 109,364,557.19 155,900.00 300,000.00 455,900.00
Meycauayan 62,563,037.67 85,703,601.55 51,552,158.75 96,714,480.47 2,228,561.76 2,228,561.76
Olongapo 64,695,888.71 84,687,211.05 60,137,941.89 89,245,157.87 1,618,005.00 - 1,618,005.00 -
Palayan 23,582,866.40 32,812,891.50 25,023,365.24 31,372,392.66 445,778.80 - 445,778.80 -
San Fernando 64,484,162.11 121,053,852.60 100,858,450.86 84,679,563.85 8,372,979.36 8,238,058.06 134,921.30
San Jose del Monte 14,488,615.90 144,220,000.00 110,656,710.40 48,051,905.50 302.00 302.00
San Jose 19,742,047.10 58,118,813.80 40,703,340.29 37,157,520.61 - -
Science City of Muñoz 25,970,645.03 43,724,968.49 46,326,779.36 23,368,834.16 - -
Tarlac 74,312,870.47 117,288,037.05 78,230,766.53 113,370,140.99 13,196.50 2,500,000.00 1,497,000.00 1,016,196.50
Subtotal 713,524,206.58 1,172,035,035.94 992,720,945.68 892,838,296.84 47,841,655.62 11,897,713.60 11,798,841.86 47,940,527.36
Total Region III 1,515,130,393.85 2,593,593,452.77 2,120,168,991.10 1,988,554,855.52 412,202,571.41 125,887,836.12 296,731,087.96 241,359,319.57
Region IV-A
Provinces
Province of Cavite 154,390,661.65 350,000,000.00 200,864,839.26 303,525,822.39 13,611,188.89 1,000,000.00 11,798,398.89 2,812,790.00
Province of Batangas 182,283,923.29 282,295,995.35 84,993,984.81 379,585,933.83 201,717,075.69 - 196,594,519.28 5,122,556.41
Province of Rizal 567,152,496.45 520,517,449.17 382,790,649.74 704,879,295.88 283,371.00 - 283,371.00 - -
Province of Quezon 280,743,695.69 267,628,347.20 283,047,530.15 265,324,512.74 39,249,816.45 2,400,000.00 32,949,816.45 8,700,000.00
Province of Laguna 125,242,679.93 288,961,608.56 230,766,818.85 183,437,469.64 49,017,296.74 20,447,976.22 43,989,711.10 25,475,561.86
Subtotal 1,309,813,457.01 1,709,403,400.28 1,182,463,822.81 1,836,753,034.48 303,878,748.77 23,564,605.22 285,332,445.72 42,110,908.27
Cities
Bacoor City 5,027,795.84 144,525,000.00 133,967,680.80 15,585,115.04 242,872.00 - 242,872.00 -
Cavite City 49,692,399.69 43,951,038.75 59,339,913.95 34,303,524.49 - - - -
Dasmariñas City 58,542,005.25 178,600,000.00 151,752,696.10 85,389,309.15 1,035.20 - - 1,035.20
Gen. Trias City 34,971,606.50 126,400,773.05 100,479,742.96 60,892,636.59 - - - -
Imus City 71,363,391.57 151,900,000.00 122,193,850.73 101,069,540.84 5,774,213.00 - 5,774,213.00 -
Tagaytay City 63,599,130.50 74,708,959.20 69,359,356.00 68,948,733.70 - - - -
Trece Martires City 53,771,952.01 63,314,765.70 48,182,956.43 68,903,761.28 11,595,787.00 - - 11,595,787.00
Batangas City 172,907,150.44 137,253,220.12 112,922,624.51 197,237,746.05 7,647,919.18 - 6,351,943.18 1,295,976.00
Calaca City 1,809,220.66 95,915,740.14 46,327,317.54 51,397,643.26 - 3,788,469.00 3,558,486.00 229,983.00
Lipa City 117,030,385.24 125,222,350.53 81,741,285.86 160,511,449.91 15,803,577.00 - 15,803,577.00 -
Sto. Tomas City 26,865,599.07 75,219,058.70 49,259,795.38 52,824,862.39 4,889,330.00 - 4,682,207.00 207,123.00
Tanauan City 70,323,874.10 200,194,195.64 8,123,730.62 262,394,339.12 38,763,112.69 3,589,395.59 42,352,508.28 -
Antipolo City 240,124,905.85 415,519,913.65 332,010,152.21 323,634,667.29 13,130,732.00 - 13,130,732.00 -
Lucena City 100,522,005.41 80,857,086.00 110,130,772.06 71,248,319.35 - - - -
Tayabas City 93,026,393.01 49,067,000.00 73,339,790.23 68,753,602.78 - - - -
Biñan City - - - - 5,315,972.73 - - 5,315,972.73
Cabuyao City 261,248,412.68 116,718,830.40 208,808,776.43 169,158,466.65 - - - -
Calamba City 114,801,243.99 212,250,000.00 221,859,669.01 105,191,574.98 22,346,689.00 - 22,315,542.91 31,146.09
San Pablo City 16,955,778.04 78,857,062.40 75,625,023.57 20,187,816.87 - - - -
San Pedro City 27,248,033.63 100,275,000.00 115,111,468.79 12,411,564.84 - 29,681,192.05 27,935,686.56 1,745,505.49
Santa Rosa City 62,587,906.41 - - 62,587,906.41 106,901,954.93 - - 106,901,954.93
Subtotal 1,642,419,189.89 2,470,749,994.28 2,120,536,603.18 1,992,632,580.99 232,413,194.73 37,059,056.64 142,147,767.93 127,324,483.44
Municipalities
Alfonso 11,173,511.61 18,634,444.21 9,806,555.75 20,001,400.07 - - - -
Amadeo 3,608,896.68 9,964,008.12 6,927,464.26 6,645,440.54 - - - -

141
Carmona 27,019,709.36 51,951,000.00 20,114,971.62 58,855,737.74 - - - -
Gen. Emilio Aguinaldo 6,545,233.39 2,370,410.32 3,897,526.04 5,018,117.67 - - - -
Gen. Mariano Alvarez 4,510,167.75 29,343,198.00 25,237,848.41 8,615,517.34 - - - -
Indang 29,875,453.84 15,118,000.00 9,972,277.50 35,021,176.34 - - - -
Kawit 7,405,122.08 37,281,082.20 31,451,178.00 13,235,026.28 - - - -
Magallanes 1,736,696.52 8,011,412.35 6,304,339.41 3,443,769.46 - - - -
Maragondon 8,433,606.71 10,900,000.00 12,145,125.46 7,188,481.25 - - - -
Mendez 2,003,802.33 11,553,802.33 9,978,294.01 3,579,310.65 - - - -
Naic 9,589,956.79 30,000,000.00 20,687,315.03 18,902,641.76 - - - -
Noveleta 3,232,382.12 12,211,941.30 12,679,890.00 2,764,433.42 - - - -
Rosario 12,893,043.23 48,654,418.51 43,882,636.58 17,664,825.16 - - - -
Silang 83,929,002.43 57,900,000.00 89,700,614.52 52,128,387.91 - - - -
Tanza 6,664,962.34 52,300,000.00 35,855,523.75 23,109,438.59 3,698,471.00 - - 3,698,471.00
Ternate 3,797,105.39 7,438,548.00 7,046,086.50 4,189,566.89 - - - -
Agoncillo 7,165,682.64 9,450,000.00 8,788,101.78 7,827,580.86 7,112,597.85 - 6,745,884.58 366,713.27
Balayan 66,986,014.57 27,305,099.19 20,337,310.26 73,953,803.50 1,645,351.00 - 1,645,351.00 -
Balete 5,348,549.80 6,568,060.35 4,259,781.32 7,656,828.83 5,499,641.20 - 6,627.21 5,493,013.99
Bauan 18,388,355.32 22,656,997.40 16,857,401.70 24,187,951.02 8,243,814.00 - 8,243,814.00 -
Calatagan 7,931,921.44 29,237,125.88 24,567,987.63 12,601,059.69 69,172.39 13,189.27 69,172.39 13,189.27
Cuenca 15,043,355.70 8,776,527.75 1,225,382.92 22,594,500.53 - 841,235.00 464,549.00 376,686.00
Lemery 9,546,681.43 19,830,668.67 18,826,021.60 10,551,328.50 1,950,130.57 - 57,057.57 1,893,073.00
Lian 5,512,203.29 - - 5,512,203.29 940,996.00 - - 940,996.00
Lobo 5,039,966.67 11,872,311.15 12,252,163.72 4,660,114.10 4,309.62 - 4,309.62 -
Mabini 6,089,682.56 13,842,500.00 5,016,714.04 14,915,468.52 - - - -
Nasugbu 34,057,471.39 28,836,045.32 12,595,908.13 50,297,608.58 - - - -
San Luis 6,177,746.73 8,502,619.17 4,880,251.25 9,800,114.65 - - - -
San Nicolas 7,538,524.70 6,920,633.15 138,225.00 14,320,932.85 4,816,568.00 - 3,000,000.00 1,816,568.00
Tingloy 2,365,109.09 5,784,458.50 6,128,400.46 2,021,167.13 44,912.00 - - 44,912.00
Alitagtag 6,239,511.24 6,866,624.55 6,347,864.50 6,758,271.29 7,138.48 - - 7,138.48
Ibaan 16,305,980.10 8,651,063.67 12,577,972.52 12,379,071.25 - 2,187,055.00 1,748,673.00 438,382.00
Laurel 7,165,366.61 10,871,715.30 7,032,287.58 11,004,794.33 29,680.28 20,158.88 9,521.40
Malvar 24,473,652.92 24,564,566.50 13,525,572.55 35,512,646.87 10,880,044.00 - 9,495,044.00 1,385,000.00
Mataasnakahoy 7,788,116.60 5,770,245.99 7,137,365.76 6,420,996.83 1,758,425.93 133,620.00 1,624,805.93
Padre Garcia 25,758,463.37 15,768,600.45 10,939,859.00 30,587,204.82 3,531.00 - - 3,531.00
Rosario 10,448,769.46 29,677,098.50 14,943,474.18 25,182,393.78 10,079.20 - - 10,079.20
San Jose 16,614,149.07 12,410,205.66 10,669,073.66 18,355,281.07 50,000.00 100,000.00 - 150,000.00
San Juan 23,701,590.11 15,857,686.12 13,952,963.05 25,606,313.18 17,978.47 477,000.00 494,978.47
San Pascual 10,487,606.19 15,908,397.95 10,938,239.42 15,457,764.72 54,035.98 500,000.00 4,035.98 550,000.00
Sta. Teresita 13,335,849.36 6,197,945.85 6,489,206.06 13,044,589.15 1,252.53 3,000,000.00 3,001,252.53
Taal 4,746,923.49 12,873,034.09 6,814,743.97 10,805,213.61 566,571.02 83,850.00 197,888.45 452,532.57
Talisay 9,413,838.25 18,561,541.74 3,826,684.22 24,148,695.77 16,956,657.00 - 16,956,608.00 49.00
Taysan 1,638,782.75 11,319,817.70 11,606,330.50 1,352,269.95 - 1,477,343.75 - 1,477,343.75
Tuy 309,938.38 11,473,664.50 8,761,898.45 3,021,704.43 - 5,446,798.52 5,000,000.00 446,798.52
Angono 750.00 28,700,000.00 18,717,387.60 9,983,362.40 907,928.00 327,436.78 905,860.67 329,504.11
Baras 5,871,030.00 17,335,240.85 17,303,290.85 5,902,980.00 1,306,629.94 14,161,841.88 305,382.00 15,163,089.82
Binangonan 11,364,883.30 54,052,896.00 26,315,045.65 39,102,733.65 16,271,923.02 6,800,776.45 45,720.97 23,026,978.50
Cainta 27,388,658.98 98,400,660.00 96,120,143.48 29,669,175.50 1,971,551.89 28,054,535.27 21,920,562.19 8,105,524.97
Cardona 4,588,109.74 10,840,000.00 10,817,230.08 4,610,879.66 2,568,607.33 84,713.54 2,425,660.00 227,660.87

142
Jalajala 2,060,739.00 8,319,440.00 10,185,970.00 194,209.00 56,179.17 2,535,025.46 44,388.99 2,546,815.64
Morong 2,377,582.83 15,670,116.00 14,611,326.13 3,436,372.70 3,686,173.30 4,957,123.75 3,522,547.00 5,120,750.05
Pililla 16,876.00 15,340,029.00 15,356,308.65 596.35 1,044,068.51 16,876.20 20,000.00 1,040,944.71
Rodriguez 1,345,616.34 71,728,313.41 41,657,264.56 31,416,665.19 52,536,827.30 24,765,152.15 36,700,000.00 40,601,979.45
San Mateo 24,741,583.42 50,000,000.00 33,762,922.27 40,978,661.15 314,137.90 3,512,551.34 - 3,826,689.24
Tanay 4,628,682.97 30,385,850.00 19,801,417.09 15,213,115.88 1,891,038.63 13,603,129.03 1,394,486.56 14,099,681.10
Taytay 19,858,802.61 78,512,428.41 25,621,520.42 72,749,710.60 721,521.25 9,479,201.62 6,175,883.00 4,024,839.87
Teresa 2,964,358.00 14,500,283.55 7,739,148.73 9,725,492.82 8,920,670.82 12,351,028.52 3,961,504.34 17,310,195.00
Burdeos 9,724,393.64 5,869,396.52 6,745,023.86 8,848,766.30 4,501,905.96 400,000.00 48,815.80 4,853,090.16
Candelaria 19,371,776.28 21,657,995.30 10,333,658.59 30,696,112.99 - - - -
Dolores 10,766,811.17 6,584,577.38 7,709,465.96 9,641,922.59 - 240,236.80 240,236.80
General Nakar 9,573,808.94 31,428,454.34 13,610,133.86 27,392,129.42 - -
Infanta 8,546,407.48 18,011,649.83 8,342,645.66 18,215,411.65 71,635.42 - 21,635.42 50,000.00
Jomalig 5,830,050.61 5,019,102.84 3,945,129.66 6,904,023.79 - - - -
Lucban 9,805,178.47 15,592,920.00 7,258,255.23 18,139,843.24 17,284.50 - 4,207.50 13,077.00
Mauban 21,879,850.80 35,046,130.69 15,298,234.89 41,627,746.60 165,992.00 - 165,992.00 -
Pagbilao 11,665,271.63 25,419,510.67 15,659,329.34 21,425,452.96 2,417,732.95 - 2,407,682.95 10,050.00
Panukulan 832,258.02 8,177,204.47 8,048,112.79 961,349.70 - 400,000.00 - 400,000.00
Patnanungan 4,562,846.55 6,541,415.05 4,810,371.85 6,293,889.75 - - - -
Polillo 8,440,117.80 10,922,756.00 5,397,660.80 13,965,213.00 5,328,317.09 210,000.00 5,282,785.09 255,532.00
Real 8,803,600.82 15,900,000.00 19,895,325.46 4,808,275.36 - - - -
Sampaloc 4,270,210.39 6,278,056.80 3,787,521.76 6,760,745.43 - - - -
San Antonio 1,557,358.27 8,706,765.00 4,839,275.70 5,424,847.57 - - - -
Sariaya 27,391,402.97 21,706,121.15 16,806,744.34 32,290,779.78 - - - -
Tiaong 17,105,291.37 20,907,839.05 14,548,419.00 23,464,711.42 6,279,896.98 - 6,279,896.98 -
Agdangan - 11,946,635.22 1,154,458.63 10,792,176.59 5,171,275.23 - 4,221,744.23 949,531.00
Alabat 6,397,830.01 6,420,000.00 4,189,651.89 8,628,178.12 - - - -
Atimonan 18,906,357.71 16,500,462.00 14,776,997.76 20,629,821.95 1,784,270.00 - 1,784,270.00 -
Buenavista 2,134,543.00 3,000,837.90 2,068,124.05 3,067,256.85 1,211,216.81 881,295.00 1,197,244.20 895,267.61
Calauag 20,118,564.25 34,972,076.40 12,495,893.39 42,594,747.26 2,251,796.93 2,251,796.93 2,241,520.93 2,262,072.93
Catanauan 1,541,503.92 16,686,075.20 15,186,075.20 3,041,503.92 17,177,342.77 7,707,823.82 - 24,885,166.59
General Luna 2,200,000.00 7,966,407.67 5,924,789.67 4,241,618.00 1,533,485.17 - 863,485.17 670,000.00
Gumaca 13,687,586.50 16,150,000.00 12,370,932.53 17,466,653.97 4,916,225.86 - 4,916,225.86 -
Guinayangan 7,705,617.52 11,577,404.20 6,326,836.14 12,956,185.58 14,448.43 - 14,448.43 -
Lopez 14,284,880.79 32,322,537.99 11,611,038.45 34,996,380.33 18,770,828.04 - 11,208,808.99 7,562,019.05
Macalelon 3,156,055.15 8,184,296.85 6,095,168.09 5,245,183.91 21,964,570.88 4,261,304.97 11,333,973.25 14,891,902.60
Mulanay 4,773,115.10 15,497,148.00 15,147,453.38 5,122,809.72 13,511,608.33 - 13,511,608.33 -
Padre Burgos 8,020,276.46 6,974,420.95 4,512,471.95 10,482,225.46 3,842,388.30 - 3,842,388.30 -
Perez 6,168,244.69 5,369,442.57 5,134,142.33 6,403,544.93 - - - -
Pitogo - 6,951,495.70 4,870,015.70 2,081,480.00 13,336,059.75 7,054,198.56 11,601,027.00 8,789,231.31
Plaridel 1,825,834.51 4,642,900.00 4,278,513.89 2,190,220.62 3,299.28 1,226,335.93 175,375.00 1,054,260.21
Quezon 2,349,483.35 5,881,204.75 4,681,940.72 3,548,747.38 - - - -
San Andres 4,155,118.63 21,818,845.92 5,509,878.00 20,464,086.55 25,954,415.34 - 24,647,681.08 1,306,734.26
San Francisco 19,178,153.61 35,649,252.05 10,266,578.88 44,560,826.78 1,589,914.30 474,676.44 - 2,064,590.74
San Narciso 8,337,481.55 13,210,760.16 10,373,931.71 11,174,310.00 13,446,140.00 - 13,446,140.00 -
Tagkawayan 9,609,438.78 9,571,707.40 818,592.50 18,362,553.68 1,693,861.63 - 1,522,161.63 171,700.00
Unisan 7,610,222.28 8,031,571.00 4,467,148.19 11,174,645.09 310,034.00 - 310,034.00 -
Alaminos 528,165.80 12,174,016.00 12,702,181.80 - 9,449,100.95 3,612,090.70 1,238,538.60 11,822,653.05

143
Bay 5,387,942.94 8,816,536.46 8,263,464.44 5,941,014.96 - - - -
Calauan - 17,437,563.70 13,587,563.70 3,850,000.00 23,322,464.96 1,596,950.60 3,375,018.00 21,544,397.56
Cavinti 2,059,017.51 8,546,439.15 9,210,774.50 1,394,682.16 - - - -
Famy 5,090,420.80 5,917,049.10 1,117,185.62 9,890,284.28 2,300,163.73 3,619,059.82 - 5,919,223.55
Kalayaan 481,942.79 7,876,727.93 3,900,570.15 4,458,100.57 - - - -
Liliw 3,488,463.67 5,630,986.63 7,564,298.45 1,555,151.85 2,261,533.74 1,617,198.38 1,912,230.82 1,966,501.30
Los Baños 7,581,000.00 21,832,482.63 12,198,302.26 17,215,180.37 14,082,870.94 7,660,342.88 592,282.50 21,150,931.32
Luisiana 5,885,468.10 7,367,998.84 3,765,451.05 9,488,015.89 - - - -
Lumban 176,280.30 8,713,491.20 7,759,405.85 1,130,365.65 - 130,518.04 370,226.98 - 239,708.94
Mabitac - 6,891,279.20 6,891,279.20 - 1,528,727.96 2,286,099.20 - 3,814,827.16
Magdalena 3,403,332.66 3,579,452.34 5,575,668.99 1,407,116.01 1,375,894.15 3,198,168.66 224,116.07 4,349,946.74
Majayjay 2,334,850.45 8,638,644.62 10,973,495.07 - - 9,190,188.19 - 9,190,188.19
Nagcarlan 1,920,301.68 13,169,799.06 10,269,799.06 4,820,301.68 5,343,895.30 6,358,230.51 967,824.00 10,734,301.81
Paete 1,245,835.34 6,933,798.25 6,279,633.59 1,900,000.00 9,782,164.27 3,634,215.39 5,762,181.67 7,654,197.99
Pagsanjan 525,000.00 10,693,959.21 9,132,661.56 2,086,297.65 1,778,112.53 1,380,801.69 721,480.00 2,437,434.22
Pakil 3,788,330.42 7,695,827.55 4,487,422.89 6,996,735.08 - - - -
Pangil 4,072,725.37 6,875,543.95 6,582,249.75 4,366,019.57 - - - -
Pila 4,030,689.22 7,560,791.78 7,225,069.85 4,366,411.15 2,649,106.97 2,194,790.37 602,474.97 4,241,422.37
Rizal 3,814.09 5,935,544.45 5,939,358.54 - - 2,285,175.03 - 2,285,175.03
Santa Cruz 628,000.00 26,239,407.14 26,140,667.14 726,740.00 3,405,260.90 1,972,742.79 - 5,378,003.69
Santa Maria - 9,486,775.90 9,337,625.92 149,149.98 803,450.03 - 663,146.08 140,303.95
Siniloan 368,636.46 10,962,331.57 11,139,455.13 191,512.90 2,038,980.25 - 2,038,980.25
Victoria 3,467,334.55 9,162,406.50 8,510,747.05 4,118,994.00 116,356.65 - 116,356.65 -
Subtotal 1,104,000,624.16 2,105,007,007.84 1,502,984,080.94 1,706,023,551.06 400,134,719.64 214,657,219.35 268,439,590.90 346,352,348.09
Total 4,056,233,271.06 6,285,160,402.40 4,805,984,506.93 5,535,409,166.53 936,426,663.14 275,280,881.21 695,919,804.55 515,787,739.80
Region IV-B
Provinces
Province of Occidental Mindoro 16,753,392.22 161,942,060.27 109,736,533.41 68,958,919.08 14,187,719.97 658,710.00 14,049,891.00 796,538.97
Province of Oriental Mindoro 174,393,293.24 136,100,371.00 144,835,238.53 165,658,425.71 4,648,643.00 - - 4,648,643.00
Province of Marinduque 72,525,480.75 58,931,912.00 42,923,892.26 88,533,500.49 42,347,955.00 1,000,000.00 31,926,137.20 11,421,817.80
Province of Romblon 73,440,335.68 73,943,818.55 30,316,401.01 117,067,753.22 - - - -
Province of Palawan 167,410,167.13 245,171,065.00 86,170,901.93 326,410,330.20 309,371,808.61 131,042,333.20 158,982,762.41 281,431,379.40
Subtotal 504,522,669.02 676,089,226.82 413,982,967.14 766,628,928.70 370,556,126.58 132,701,043.20 204,958,790.61 298,298,379.17
Cities
City of Calapan 16,892,802.29 65,302,466.07 34,948,924.42 47,246,343.94 6,899,218.52 - 6,685,239.00 213,979.52
City of Puerto Princesa 77,406,986.47 - 77,406,986.47 121,968,466.60 - - 121,968,466.60
Subtotal 94,299,788.76 65,302,466.07 34,948,924.42 124,653,330.41 128,867,685.12 - 6,685,239.00 122,182,446.12
Municipalities
Municipality of Abra de Ilog 9,450,780.17 14,828,170.40 7,712,581.23 16,566,369.34 835,782.00 - 801,010.00 34,772.00
Municipality of Calintaan 4,679,309.08 12,181,653.16 6,606,428.15 10,254,534.09 - - - -
Municipality of Looc 8,925,741.58 5,795,297.65 4,995,916.08 9,725,123.15 964,242.00 - 241,366.00 722,876.00
Municipality of Lubang 2,018,171.12 6,822,589.30 4,556,113.28 4,284,647.14 - - -
Municipality of Magsaysay 2,622,862.39 11,965,723.90 7,846,178.94 6,742,407.35 329,382.20 - 98,850.00 230,532.20
Municipality of Mamburao 2,743,760.88 14,802,742.35 9,327,339.89 8,219,163.34 - - - -
Municipality of Paluan 15,931,102.71 15,000,000.00 5,254,330.00 25,676,772.71 - - - -
Municipality of Rizal 2,736,277.72 11,798,971.70 9,003,929.49 5,531,319.93 10,170.00 - - 10,170.00
Municipality of Sablayan 7,767,727.84 46,892,631.00 32,949,523.76 21,710,835.08 92,060.05 - 71,203.00 20,857.05
Municipality of San Jose 31,943,786.76 33,759,531.00 18,242,370.08 47,460,947.68 4,490,909.47 - 2,177,673.00 2,313,236.47

144
Municipality of Sta. Cruz 13,311,918.55 17,798,849.00 14,143,643.59 16,967,123.96 472,756.00 500.00 316,319.00 156,937.00
Municipality of Baco 3,697,071.21 12,623,872.00 6,217,182.98 10,103,760.23 45,052.00 - - 45,052.00
Municipality of San Teodoro 8,869,009.99 10,251,531.90 5,679,653.27 13,440,888.62 1,009.91 - 1,009.91 - 0.00
Municipality of Puerto Galera 4,741,370.28 13,477,673.76 11,547,300.54 6,671,743.50 208,953.53 113,000.00 321,953.53 -
Municipality of Socorro 8,357,384.99 10,762,972.20 6,922,006.78 12,198,350.41 - - - -
Municipality of Victoria 6,021,215.37 12,320,497.60 8,352,236.58 9,989,476.39 2,977,865.61 - 1,870,882.56 1,106,983.05
Municipality of Bongabong 38,560,981.66 20,225,000.00 11,479,773.59 47,306,208.07 165,982.09 - - 165,982.09
Municipality of Bulalacao 4,709,550.31 13,240,625.10 8,991,521.64 8,958,653.77 1,001,359.25 928,219.25 73,140.00
Municipality of Mansalay 9,136,658.82 16,729,101.60 9,222,899.00 16,642,861.42 1,566,766.00 15,000.00 1,490,850.00 90,916.00
Municipality of Pinamalayan 17,044,685.08 22,247,101.99 13,882,849.49 25,408,937.58 2,455,628.45 - 2,455,628.45 -
Municipality of Roxas 16,264,677.59 12,740,628.00 5,548,190.80 23,457,114.79 67,853.81 - - 67,853.81
Municipality of Bansud 5,620,015.98 13,097,387.50 2,872,516.50 15,844,886.98 2,476.50 1,692,371.00 2,476.50 1,692,371.00
Municipality of Gloria 5,691,472.58 13,282,432.70 8,531,925.47 10,441,979.81 1,094,961.76 - 1,094,961.76 -
Municipality of Naujan 12,494,133.81 24,700,000.00 17,420,079.59 19,774,054.22 10,333,523.84 - 8,789,237.91 1,544,285.93
Municipality of Pola 11,653,502.37 9,639,255.20 6,141,295.73 15,151,461.84 5,097,189.00 3,000,000.00 8,095,800.73 1,388.27
Municipality of Boac 21,564,359.96 14,397,200.00 5,238,652.40 30,722,907.56 6,069,763.54 - 5,376,768.71 692,994.83
Municipality of Buenavista 2,112,759.84 7,486,524.20 6,479,982.74 3,119,301.30 117,162.20 - 117,162.20 -
Municipality of Gasan 6,825,825.18 9,067,422.20 8,425,761.93 7,467,485.45 - - - -
Municipality of Mogpog 5,667,367.93 9,875,539.33 4,216,486.04 11,326,421.22 - - - -
Municipality of Sta. Cruz 9,267,281.86 15,278,993.56 6,418,353.24 18,127,922.18 6,107,147.24 - 5,411,510.00 695,637.24
Municipality of Torrijos 7,180,781.01 9,639,438.25 9,822,691.84 6,997,527.42 - - - -
Alcantara 1,813,195.40 5,956,380.65 3,879,481.17 3,890,094.88 - - - -
Banton 1,833,713.58 - - 1,833,713.58 - - - -
Cajidiocan 13,924,485.58 8,648,164.11 2,281,008.30 20,291,641.39 - - -
Calatrava 14,286,387.06 - 2,484,486.41 11,801,900.65 - - - -
Corcuera 2,595,271.42 4,705,927.55 2,411,957.21 4,889,241.76 714,498.35 - - 714,498.35
Concepcion 5,336,398.75 3,573,213.85 984,042.30 7,925,570.30 - - - -
Ferrol 1,904,092.82 4,202,206.00 1,986,552.00 4,119,746.82 - - - -
Looc 1,213,502.28 7,795,663.10 6,072,930.32 2,936,235.06 - - - -
Magdiwang 5,664,132.60 6,422,124.92 3,050,008.52 9,036,249.00 160,042.00 - 159,984.00 58.00
Odiongan 9,601,917.07 21,336,016.06 15,230,947.64 15,706,985.49 - - - -
Romblon 3,155,383.39 9,863,028.63 6,871,011.26 6,147,400.76 - - -
San Agustin 6,416,124.27 8,673,104.25 5,074,425.20 10,014,803.32 1,453,159.00 - 1,353,159.00 100,000.00
San Andres 4,531,751.46 6,432,936.56 7,472,498.12 3,492,189.90 357,127.00 - 357,127.00
San Fernando 4,332,262.63 6,194,949.88 5,685,089.35 4,842,123.16 -
San Jose 10,587,374.99 4,850,800.76 6,432,716.02 9,005,459.73 - - -
Santa Fe 11,964,430.06 6,082,542.95 2,864,921.08 15,182,051.93 40,783.50 - 2,736.50 38,047.00
Santa Maria 3,905,240.21 4,485,050.85 2,457,166.45 5,933,124.61 192,890.49 - - 192,890.49
Municipality of Balabac - 16,249,656.00 9,871,730.87 6,377,925.13 - - - -
Municipality of Dr. Jose P. Rizal 24,394,261.44 27,269,809.50 35,165,943.54 16,498,127.40 - - - -
Municipality of Narra 8,627,122.18 27,281,757.27 14,800,691.95 21,108,187.50 - - - -
Municipality of Quezon 29,251,958.65 25,233,028.00 4,838,235.87 49,646,750.78 - - - -
Municipality of Araceli 3,668,027.72 7,932,052.45 4,945,128.50 6,654,951.67 - - - -
Municipality of Dumaran 2,148,537.99 14,475,032.13 7,164,346.90 9,459,223.22 - - - -
Municipality of Roxas 16,811,738.70 29,958,132.70 17,374,077.64 29,395,793.76 - 7,659,534.00 7,649,481.00 10,053.00
Municipality of Busuanga 3,744,945.93 15,508,511.73 9,786,309.31 9,467,148.35 - - - -
Municipality of Coron 4,936,188.41 22,100,000.00 16,538,148.10 10,498,040.31 - - - -
Municipality of Culion 2,446,669.62 13,012,354.80 9,655,608.71 5,803,415.71 - - - -

145
Municipality of Linapacan - 7,701,044.80 3,325,483.59 4,375,561.21 - - - -
Municipality of El Nido 25,352,755.65 25,291,148.36 15,894,072.97 34,749,831.04 2,554,827.00 150,000.00 1,959,000.00 745,827.00
Municipality of San Vicente 41,725,545.50 36,600,000.00 63,849,536.07 14,476,009.43 141,788.75 1,040,000.00 675,000.00 506,788.75
Municipality of Taytay 29,728,208.91 35,952,750.00 5,977,088.30 59,703,870.61 184,316.04 - 184,316.04 -
Sub-total 603,513,168.89 876,516,744.41 578,475,358.31 901,554,554.99 50,307,428.58 13,670,405.00 51,646,559.05 12,331,274.53
Total Region IV-B 1,202,335,626.67 1,617,908,437.30 1,027,407,249.87 1,792,836,814.10 549,731,240.28 146,371,448.20 263,290,588.66 432,812,099.82
Region 5
Provinces
Province of Albay 159,381,229.00 - 81,809,741.84 77,571,487.16 - - - -
Province of Camarines Norte 107,268,963.00 3,995,367.89 111,264,330.89 - 12,470,161.34 16,191,039.29 1,062,643.69 27,598,556.94
Province of Camarines Sur 67,402,943.67 222,000,000.00 172,027,975.31 117,374,968.36 - 1,962,688.00 2,438.00 1,960,250.00
Province of Catanduanes 30,807,386.91 65,852,553.00 57,986,540.72 38,673,399.19 49,526,245.07 143,318,285.63 102,826,495.96 90,018,034.74
Province of Masbate 39,258,308.69 132,349,105.72 94,967,864.58 76,639,549.83 28,285,020.00 - 24,777,626.80 3,507,393.20
Province of Sorsogon 46,122,179.41 128,697,247.60 49,619,799.22 125,199,627.79 98,159,247.76 - 57,202,778.14 40,956,469.62
Subtotal 450,241,010.68 552,894,274.21 567,676,252.56 435,459,032.33 188,440,674.17 161,472,012.92 185,871,982.59 164,040,704.50
Cities
City of Legazpi 29,142,992.00 55,372,862.92 50,113,675.24 34,402,179.68 29,940,132.69 25,745,219.98 15,650,587.30 40,034,765.37
City of Tabaco 39,268,108.41 48,739,648.88 18,401,724.23 69,606,033.06 46,370,132.99 - 46,218,823.39 151,309.60
City of Ligao 20,708,400.14 62,340,000.00 35,457,124.10 47,591,276.04 6,415,655.35 12,500,000.00 13,255,519.69 5,660,135.66
City of Naga 73,516,412.30 82,219,513.68 19,524,394.51 136,211,531.47 40,200,763.91 118,786,939.09 36,376,241.80 122,611,461.20
City of Iriga 18,592,514.03 47,557,727.31 27,491,674.98 38,658,566.36 2,772.49 - - 2,772.49
City of Masbate 6,801,904.63 51,492,573.89 36,449,279.76 21,845,198.76 - - - -
City of Sorsogon - 80,258,548.40 40,872,815.74 39,385,732.66 31,195,233.43 13,658,424.94 23,904,994.35 20,948,664.02
Subtotal 188,030,331.51 427,980,875.08 228,310,688.56 387,700,518.03 154,124,690.86 170,690,584.01 135,406,166.53 189,409,108.34
Municipalities
Sto. Domingo, Albay 3,025,391.28 9,217,219.00 10,007,045.00 2,235,565.28 - 222,818.61 - 222,818.61
Bacacay, Albay 7,372,000.00 30,889,438.12 15,807,922.60 22,453,515.52 - 12,178,100.00 12,149,524.55 28,575.45
Pioduran 4,595,068.00 11,181,762.00 2,033,280.00 13,743,550.00 - 1,366,400.00 1,222,703.30 143,696.70
Daraga 6,325,467.00 26,561,064.00 8,853,001.92 24,033,529.08 - 10,204,581.59 170,472.00 10,034,109.59
Manito 7,373,260.00 9,000,000.00 1,553,332.75 14,819,927.25 - 11,079,101.06 6,221,790.00 4,857,311.06
Tiwi 13,279,988.54 12,742,893.00 12,394,060.97 13,628,820.57 9,479,364.94 - 2,974,741.94 6,504,623.00
Malinao 7.32 10,580,166.00 9,152,895.54 1,427,277.78 19,133.00 255,308.00 255,000.00 19,441.00
Malilipot 4,800,596.06 8,950,119.10 2,871,424.20 10,879,290.96 2,363,678.24 - 2,058,678.24 305,000.00
Libon - 16,750,205.00 11,528,055.32 5,222,149.68 2,054,077.36 3,993,936.29 5,990,599.75 57,413.90
Oas - 14,882,977.85 1,395,133.19 13,487,844.66 - - - -
Camalig 4,738,698.15 15,556,337.55 16,251,722.45 4,043,313.25 - - - -
Guinobatan 15,441,950.03 18,153,079.00 4,508,844.44 29,086,184.59 15,657,843.12 - 9,355,596.03 6,302,247.09
Jovellar 1,329,806.35 6,281,460.55 3,695,578.38 3,915,688.52 - - - -
Rapu-Rapu 8,476,994.00 9,590,700.00 6,155,115.00 11,912,579.00 9,062,372.48 - 8,312,292.00 750,080.48
Capalonga 2,239,845.55 9,442,734.95 8,169,992.48 3,512,588.02 7,787,253.51 7,602,893.04 184,360.47
Jose Panganiban 6,547,375.85 14,620,813.56 11,766,029.40 9,402,160.01 6,868,634.15 - 6,868,634.15 -
Paracale 321,761.38 13,503,738.00 13,250,492.90 575,006.48 21,384.43 - 21,384.43 -
Sta. Elena 5,349,981.97 17,542,442.83 4,112,827.17 18,779,597.63 18,779,597.63 2,188,564.79 - 20,968,162.42
Talisay 4,603,207.43 7,023,323.15 5,597,863.85 6,028,666.73 - - - -
Vinzons 6,449,697.94 8,264,900.00 3,524,897.96 11,189,699.98 - - - -
Labo 45,046,532.87 26,000,665.00 3,732,862.86 67,314,335.01 - - - -
San Vicente 1,667,868.30 4,338,519.67 3,440,448.19 2,565,939.78 - - - -
Basud 8,841,713.78 8,675,620.00 8,942,300.73 8,575,033.05 - - - -

146
Daet 25,313,218.28 25,598,478.00 23,520,018.50 27,391,677.78 - - - -
Mercedes 7,936,925.24 13,104,234.00 10,207,434.66 10,833,724.58 - - - -
San Lorenzo Ruiz 3,200,727.08 4,940,756.60 5,215,831.25 2,925,652.43 - - - -
San Fernando 14,994,761.49 9,110,000.00 8,216,993.70 15,887,767.79 - - - -
Canaman 2,452,129.60 8,193,907.00 8,131,585.15 2,514,451.45 - - - -
Milaor 2,725,445.98 8,294,949.80 3,856,581.74 7,163,814.04 - - - -
Minalabac 13,836,310.40 11,713,253.75 7,755,261.80 17,794,302.35 - 548,764.00 - 548,764.00
Pili - 22,497,013.90 5,636,311.49 16,860,702.41 - - - -
Sagñay 6,132,704.24 9,863,544.09 4,428,801.31 11,567,447.02 - - - -
San Jose - 9,300,015.15 7,726,959.33 1,573,055.82 - - - -
Tigaon 10,642,607.12 12,083,296.60 7,941,746.17 14,784,157.55 - - - -
Del Gallego 7,504,234.23 9,322,000.00 8,322,602.00 8,503,632.23 - - - -
Ragay 26,533,922.72 16,238,416.60 5,098,597.65 37,673,741.67 - - - -
Lupi 20,983,474.84 9,908,272.40 5,191,504.89 25,700,242.35 - - - -
Pasacao 5,823,952.80 15,800,000.00 13,514,106.89 8,109,845.91 - - - -
Cabusao - 15,303,743.10 3,755,583.15 11,548,159.95 - - - -
Libmanan 14,771,614.59 22,762,155.85 5,036,182.90 32,497,587.54 1,675,000.00 - - 1,675,000.00
Pamplona 4,047,863.06 9,357,501.80 4,093,149.16 9,312,215.70 183,979.26 4,950.90 188,930.16 -
Sipocot - 36,938,983.95 10,966,857.13 25,972,126.82 - - - -
Calabanga 11,311,676.66 17,482,619.50 9,994,257.62 18,800,038.54 - - -
Garchitorena 8,516,242.65 9,844,421.40 7,433,009.22 10,927,654.83 - - - -
Tinambac 1,252,998.66 17,165,340.26 14,919,004.74 3,499,334.18 - - - -
Siruma - 8,939,769.56 2,523,225.14 6,416,544.42 - - - -
Balatan 5,670,473.29 8,204,944.00 5,635,058.20 8,240,359.09 - - - -
Bato 5,079,659.08 11,348,457.65 4,816,210.32 11,611,906.41 1,827,141.80 - 1,430,884.92 396,256.88
Bula 8,228,437.62 15,033,725.99 11,397,851.00 11,864,312.61 402,812.07 - 119,500.00 283,312.07
Nabua 1,755,111.71 17,593,767.87 8,483,396.58 10,865,483.00 3,847.00 6,000,000.00 3,855,189.00 2,148,658.00
Gainza 2,187,304.66 4,524,902.30 2,400,173.39 4,312,033.57 58,755.10 - 58,755.10
Bombon 9,706,227.73 5,510,794.53 2,939,231.44 12,277,790.82 - - - -
Caramoan 6,076,465.02 13,311,359.15 9,671,178.00 9,716,646.17 - - - -
Goa 11,590,775.48 19,288,641.25 13,344,588.92 17,534,827.81 355,459.84 - - 355,459.84
Lagonoy 29,277,701.20 15,742,784.45 21,154,773.10 23,865,712.55 - - - -
Presentacion 6,516,290.31 7,557,990.60 5,536,381.58 8,537,899.33 - - - -
Baao - 12,526,705.51 12,167,165.51 359,540.00 - - - -
Camaligan - 6,195,647.10 2,413,661.53 3,781,985.57 - - - -
Magarao - 6,983,290.45 3,749,182.49 3,234,107.96 - - - -
Buhi 18,592,514.03 47,557,727.31 27,491,674.98 38,658,566.36 2,772.49 - - 2,772.49
Ocampo - 11,291,990.75 6,613,608.99 4,678,381.76 -
Gigmoto 5,141,946.86 6,365,065.55 5,647,827.77 5,859,184.64 21,221.36 - 12,887.36 8,334.00
Virac 8,295,280.11 19,090,041.00 14,449,774.37 12,935,546.74 23,409,572.01 - 23,084,722.52 324,849.49
Bato 3,679,457.15 6,643,693.85 6,954,896.08 3,368,254.92 4,891,341.31 - 4,336,689.41 554,651.90
San Miguel 1,511,497.17 6,805,399.47 7,308,822.74 1,008,073.90 3,659,200.05 - 3,655,469.14 3,730.91
San Andres 1,920,520.39 10,363,848.20 9,074,007.98 3,210,360.61 17,704.44 1,000,000.00 17,543.94 1,000,160.50
Caramoran 4,667,837.03 10,648,078.20 8,574,630.61 6,741,284.62 1,423,439.26 - 1,375,048.51 48,390.75
Pandan 767,866.78 7,265,696.45 4,480,019.56 3,553,543.67 - - - -
Viga 3,714,706.92 8,701,237.02 3,799,589.89 8,616,354.05 53,430.41 - - 53,430.41
Panganiban - 6,132,542.26 4,186,825.84 1,945,716.42 - - - -
Bagamanoc 2,306,658.44 5,514,732.30 3,266,211.70 4,555,179.04 - 151,000.00 71,258.12 79,741.88

147
Baras 8,700,196.47 - 7,434,484.49 1,265,711.98 114,021.50 - 104,221.00 9,800.50
Aroroy 7,459,739.37 27,674,287.88 21,803,950.49 13,330,076.76 - - - -
Baleno - 9,485,202.66 9,481,846.11 3,356.55 - - - -
Balud 5,524,438.88 11,413,333.33 4,638,761.78 12,299,010.43 - - - -
Batuan 2,755,127.10 5,462,501.00 4,852,468.59 3,365,159.51 - - - -
Cataingan 4,382,690.18 12,254,927.70 11,963,052.24 4,674,565.64 - - - -
Cawayan 9,072,866.30 16,050,158.00 5,481,620.00 19,641,404.30 - - - -
Claveria 23,515,028.57 10,834,227.25 9,521,122.65 24,828,133.17 - - - -
Dimasalang 6,045,020.18 8,437,089.00 6,959,853.51 7,522,255.67 - - - -
Esperanza 2,368,721.84 6,056,000.00 7,149,196.68 1,275,525.16 - - - -
Mandaon 11,848,215.99 12,324,536.40 8,147,933.03 16,024,819.36 - - - -
Milagros 13,066,589.52 18,151,072.88 7,081,674.47 24,135,987.93 - - - -
Mobo 5,103,035.75 10,627,770.15 6,335,307.28 9,395,498.62 -
Monreal 5,841,397.92 7,881,011.00 4,549,547.98 9,172,860.94 328,102.00 - 320,720.00 7,382.00
Palanas 6,310,090.18 8,850,000.00 7,882,882.38 7,277,207.80 -
Pio V. Corpus 118,554.70 7,141,255.15 5,039,765.84 2,220,044.01 1,608,734.00 - 1,607,370.51 1,363.49
Placer 17,479,669.33 13,049,344.80 8,013,929.82 22,515,084.31 -
San Fernando 2,979,899.64 6,859,112.73 8,583,009.75 1,256,002.62 198,447.00 - 196,254.99 2,192.01
San Jacinto 12,523,332.80 8,264,169.00 3,717,770.00 17,069,731.80 316,664.00 - - 316,664.00
San Pascual 5,769,702.29 11,996,677.70 9,680,115.00 8,086,264.99 - - - -
Uson 10,839,824.47 12,797,034.65 2,115,959.50 21,520,899.62 - - - -
Municipality of Casiguran - 8,607,328.45 5,852,907.21 2,754,421.24 3,541,500.15 2,646,971.72 679,253.00 5,509,218.87
Municipality of Magallanes - 10,381,325.40 7,003,842.75 3,377,482.65 9,818,576.21 2,847,295.73 5,339,929.16 7,325,942.78
Municipality of Castilla 5,419,206.88 13,546,599.00 12,591,125.36 6,374,680.52 -
Municipality of Donsol 21,220,686.72 12,292,735.06 5,083,643.13 28,429,778.65 9,712,617.91 - 9,653,313.62 59,304.29
Municipality of Pilar 12,541,492.02 17,266,193.36 21,603,464.20 8,204,221.18 - - - -
Municipality of Irosin 3,066,486.80 13,207,126.10 13,185,246.66 3,088,366.24 - - - -
Municipality of Barcelona 2,597,725.77 7,865,456.70 8,313,443.67 2,149,738.80 - - - -
Municipality of Prieto Diaz 11,277,057.85 6,330,000.00 5,564,449.49 12,042,608.36 - - - -
Municipality of Matnog 7,534,529.35 8,661,362.61 9,875,831.33 6,320,060.63 - - - -
Municipality of Sta. Magdalena 2,229,314.03 4,722,668.83 2,463,425.93 4,488,556.93 - - - -
Municipality of Gubat 4,637,882.66 13,999,999.94 3,254,195.43 15,383,687.17 155,134.25 - 5,134.25 150,000.00
Municipality of Juban 844,226.90 8,336,060.10 5,041,707.13 4,138,579.87 - 1,136,298.37 1,136,298.37 -
Municipality of Bulusan 1,812,512.99 7,887,256.00 6,138,564.44 3,561,204.55 170.00 - - 170.00
Municipality of Bulan 8,066,131.14 22,803,128.90 15,281,286.39 15,587,973.65 294,674.09 659,000.00 39,508.25 914,165.84
Subtotal 725,446,147.01 1,305,232,866.58 839,474,860.17 1,191,204,153.42 136,167,656.37 56,483,091.06 120,434,435.66 72,216,311.77
Total Region V 1,363,717,489.20 2,286,108,015.87 1,635,461,801.29 2,014,363,703.78 478,733,021.40 388,645,687.99 441,712,584.78 425,666,124.61
Region VI
Provinces
Province of Aklan 12,095,772.00 97,835,379.40 94,301,648.37 15,629,503.03 65,253,925.02 - - 65,253,925.02
Province of Antique 162,865,753.90 105,461,845.00 85,671,215.19 182,656,383.71 - - - -
Province of Capiz 76,984,426.88 127,367,000.00 52,361,988.00 151,989,438.88 - - - -
Province of Guimaras 32,760,079.15 52,661,414.00 48,482,763.16 36,938,729.99 - - - -
Province of Iloilo 215,450,106.34 217,972,654.00 199,789,771.00 233,632,989.34 236,122,648.16 170,463,022.55 157,408,539.19 249,177,131.52
Province of Negros Occidental 51,475,777.85 292,000,000.00 187,358,540.16 156,117,237.69 - - - -
Subtotal 551,631,916.12 893,298,292.40 667,965,925.88 776,964,282.64 301,376,573.18 170,463,022.55 157,408,539.19 314,431,056.54
Cities
Roxas City 89,931,916.87 69,200,000.00 49,813,004.34 109,318,912.53 476,403.45 - 100,000.00 376,403.45
Iloilo City 306,966,037.97 170,260,302.72 133,884,106.33 343,342,234.36 19,253,600.00 - 2,891,210.00 16,362,390.00

148
Passi City 18,500,487.28 50,049,000.00 36,760,866.75 31,788,620.53 12,019,391.23 1,817,943.57 11,107,545.99 2,729,788.81
San Carlos City - - - - - - - -
Silay City - 56,121,949.70 32,667,343.46 23,454,606.24 2,397,480.33 - 835,948.00 1,561,532.33
Escalante City - 49,771,006.89 34,008,836.54 15,762,170.35 35,412,951.57 53,440.99 19,271,385.81 16,195,006.75
Talisay City - 54,501,976.00 43,612,396.00 10,889,580.00 24,094,918.31 26,440,883.64 14,166,671.44 36,369,130.51
Sagay City - 51,507,555.00 46,345,959.13 5,161,595.87 2,309,131.58 9,388,408.38 - 11,697,539.96
Cadiz City 14,138,138.26 60,931,173.79 63,424,862.04 11,644,450.01 25,882,657.80 4,037,685.99 14,995,190.57 14,925,153.22
Victorias City - 45,000,000.00 37,683,432.22 7,316,567.78 3,013,594.76 - 1,668,088.41 1,345,506.35
Bacolod City 155,622,246.74 163,000,000.00 146,843,852.11 171,778,394.63 - - - -
Bago City 59,683,590.70 80,235,782.00 66,604,495.15 73,314,877.55 - - - -
Himamaylan City 6,806,956.46 60,051,000.00 29,610,280.09 37,247,676.37 - - - -
Kabankalan City 170,614,536.95 99,300,789.10 61,225,286.03 208,690,040.02 - - - -
La Carlota City 21,998,889.94 39,861,094.74 25,530,754.70 36,329,229.98 - - - -
Sipalay City 16,830,471.70 55,539,851.85 56,622,685.88 15,747,637.67 - - - -
Subtotal 861,093,272.87 1,105,331,481.79 864,638,160.77 1,101,786,593.89 124,860,129.03 41,738,362.57 65,036,040.22 101,562,451.38
Municipalities
Altavas 2,097,668.53 7,835,870.20 7,802,708.08 2,130,830.65 3,151,439.59 2,097,668.53 3,146,000.00 2,103,108.12
Balete 2,019,424.33 8,373,585.25 7,910,349.40 2,482,660.18 362,247.26 1,110,303.80 1,472,551.06 -
Banga 7,068,365.86 9,412,281.40 3,133,578.63 13,347,068.63 510.00 - - 510.00
Batan 5,334,108.37 8,640,560.36 6,777,817.29 7,196,851.44 2,906,591.10 754,769.29 - 3,661,360.39
Buruanga 1,203,331.90 6,664,380.25 3,061,244.55 4,806,467.60 1,924,531.97 3,295,827.88 2,509,445.17 2,710,914.68
Ibajay 5,343,272.50 14,231,796.65 8,681,511.50 10,893,557.65 1,186,174.73 6,823,769.29 - 8,009,944.02
Kalibo 15,434,718.11 24,764,444.44 28,284,744.87 11,914,417.68 4,433,079.00 2,646,000.00 1,787,079.00
Lezo 3,965,043.25 5,176,923.20 2,723,688.65 6,418,277.80 - - - -
Libacao 9,982,965.54 12,059,130.62 6,219,498.12 15,822,598.04 - -
Madalag 3,024,796.69 11,645,140.13 8,138,060.01 6,531,876.81 - -
Makato 10,405,082.50 8,011,789.43 1,341,284.00 17,075,587.93 3,863,556.00 - 2,770,000.00 1,093,556.00
Malay 23,320,643.75 36,349,028.01 38,037,778.15 21,631,893.61 8,100,627.08 211,900.00 2,284,017.37 6,028,509.71
Malinao 10,839,771.95 8,747,083.56 8,959,873.00 10,626,982.51 4,360,013.86 2,925,494.67 592,624.19 6,692,884.34
Nabas 25,469,537.83 10,238,116.18 4,334,497.75 31,373,156.26 - 8,726,710.32 - 8,726,710.32
New Washington 11,446,608.36 10,179,355.65 7,883,963.00 13,742,001.01 8,704,066.00 5,000,000.00 8,703,600.00 5,000,466.00
Numancia 3,319,252.28 8,279,394.80 9,577,830.81 2,020,816.27 2,199,875.99 2,118,690.81 - 4,318,566.80
Tangalan 4,696,444.65 6,985,736.30 3,424,325.33 8,257,855.62 3,910,895.40 3,570,750.15 1,375,181.50 6,106,464.05
Anini - y 1,578,148.45 1,922,605.40 222,045.00 3,278,708.85 2,726,445.24 - - 2,726,445.24
Hamtic 455,620.30 10,748,718.90 4,824,039.68 6,380,299.52 15,033,859.00 - - 15,033,859.00
Tobias Fornier 3,528,736.00 5,407,311.00 8,682,324.10 253,722.90 - - - -
Laua-an 3,791,800.70 7,690,221.80 1,599,901.50 9,882,121.00 - - - -
San Remigio 18,835,749.62 12,895,259.25 9,008,619.49 22,722,389.38 - - - -
San Jose - 14,531,588.40 6,981,503.92 7,550,084.48 3,750,402.64 4,892,271.89 6,829,292.24 1,813,382.29
Bugasong 1,881,416.13 10,553,941.34 9,861,846.96 2,573,510.51 - - - -
Patnongon 5,527,191.69 10,390,890.79 11,155,998.95 4,762,083.53 - 178,547.00 178,547.00
Valderrama 5,107,130.43 9,265,399.00 5,717,741.80 8,654,787.63 - - - -
Barbaza 3,219,203.43 8,025,803.70 9,151,682.54 2,093,324.59 - - - -
Sibalom 16,532,842.83 14,371,004.30 11,890,062.76 19,013,784.37 - - - -
Belison 3,836,000.00 4,997,070.05 3,854,551.74 4,978,518.31 - - - -
Pandan 4,511,827.41 9,387,916.25 4,592,779.44 9,306,964.22 - - - -
Culasi 7,916,731.98 12,123,358.65 3,529,287.25 16,510,803.38 - - - -
Tibiao 2,123,893.32 9,215,736.65 4,386,894.67 6,952,735.30 6,305,535.06 1,998,205.84 148,943.00 8,154,797.90

149
Libertad 3,732,223.66 6,651,696.40 6,310,628.60 4,073,291.46 - - - -
Sebaste 16,334,896.72 6,824,760.40 3,683,365.33 19,476,291.79 - - - -
Caluya 51,787,868.37 26,447,391.67 9,308,833.21 68,926,426.83 - - - -
Dao 1,230,439.55 8,675,623.90 9,820,942.09 85,121.36 - - - -
Cuartero 2,482,383.36 8,062,497.05 7,591,264.29 2,953,616.12 - - - -
Dumarao 8,608,031.97 12,617,861.12 11,029,322.23 10,196,570.86 7.25 - - 7.25
Dumalag 3,829,977.01 8,259,912.00 5,159,459.04 6,930,429.97 - - - -
Maayon 11,439,099.66 10,195,580.60 15,410,327.85 6,224,352.41 - - - -
Pilar 10,139,863.32 10,279,912.92 8,140,012.92 12,279,763.32 - - - -
Pres. Roxas 1,516,647.23 8,669,663.00 7,416,166.50 2,770,143.73 - - - -
Panay 19,664,819.89 11,171,468.00 9,289,597.73 21,546,690.16 - - - -
Panitan 8,677,740.95 9,958,139.50 12,056,103.42 6,579,777.03 - - - -
Pontevedra 5,181,225.34 11,665,210.10 12,745,275.26 4,101,160.18 - - - -
Jamindan 5,818,883.85 13,674,280.15 8,929,007.82 10,564,156.18 - - - -
Mambusao 10,106,506.70 337,000.00 9,613,740.61 829,766.09 2,795,446.01 - 2,447,918.16 347,527.85
Sigma - 8,783,391.60 8,750,391.60 33,000.00 - 250,000.00 - 250,000.00
Ivisan 4,058,738.95 10,452,700.52 9,429,753.64 5,081,685.83 - - - -
Sapian 9,782,936.15 7,171,752.77 5,225,041.07 11,729,647.85 - - - -
Tapaz 10,937,756.52 17,285,970.15 9,719,166.81 18,504,559.86 50,000.00 - - 50,000.00
Buenavista 2,185,486.01 11,705,804.00 6,905,001.22 6,986,288.79 - - - -
San Lorenzo 4,876,157.66 8,456,170.10 6,208,975.86 7,123,351.90 - - - -
Sibunag 4,519,137.14 7,462,303.50 7,724,236.63 4,257,204.01 - - - -
Jordan 6,256,366.98 10,198,750.00 2,076,541.18 14,378,575.80 - - - -
Nueva Valencia 5,780,849.27 10,470,165.35 4,391,482.38 11,859,532.24 1,434,784.00 9,000,000.00 10,434,784.00 -
Balasan 8,971,628.89 8,724,233.49 2,424,330.23 15,271,532.15 - - - -
Carles 7,353,472.94 14,178,514.68 5,116,381.46 16,415,606.16 676,584.00 - 240,134.00 436,450.00
Estancia 17,416,286.18 11,745,806.00 4,966,251.49 24,195,840.69 50,000.00 5,284,539.00 3,844,316.51 1,490,222.49
Batad 15,297,588.10 6,466,520.15 2,309,295.45 19,454,812.80 717,204.65 200,000.00 670,000.00 247,204.65
Concepcion 7,730,383.92 12,646,424.00 8,850,876.04 11,525,931.88 262,640.00 - 262,640.00 -
San Dionisio 2,709,691.60 11,000,310.00 8,503,297.20 5,206,704.40 2,699,163.90 1,872,347.10 1,199,200.00 3,372,311.00
Ajuy* 22,546,160.33 20,435,534.07 9,058,541.43 33,923,152.97 - - - -
Banate 7,899,444.01 8,992,872.13 9,239,619.00 7,652,697.14 - - - -
Barotac Viejo** 12,662,657.65 23,367,431.57 7,445,896.58 28,584,192.64 - - - -
Lemery 11,922,826.06 8,683,467.65 3,634,506.08 16,971,787.63 303,000.00 570,000.00 873,000.00
San Rafael 14,590,846.99 6,031,862.00 5,626,963.00 14,995,745.99 - - - -
Sara 2,959,729.39 13,400,858.61 9,634,957.72 6,725,630.28 - - - -
Barotac Nuevo 7,437,099.07 12,803,316.00 5,478,290.39 14,762,124.68 - - - -
Municipalityof Anilao 4,172,722.24 8,470,000.00 7,327,609.35 5,315,112.89 - - - -
Dumangas 12,442,228.00 14,889,398.00 18,467,454.10 8,864,171.90 - - - -
Alimodian 5,688,852.11 13,083,584.77 4,778,045.41 13,994,391.47 - - - -
Badiangan 4,522,714.20 2,871,302.75 1,059,936.00 6,334,080.95 - - - -
Bingawan 4,065,679.20 6,145,900.00 7,400,633.05 2,810,946.15 - 4,103,881.47 2,266,201.94 1,837,679.53
Cabatuan 11,773,950.92 12,746,454.00 11,574,608.91 12,945,796.01 - - - -
Calinog 7,852,540.81 15,034,666.00 8,379,247.80 14,507,959.01 - - - -
Dingle 8,561,187.58 10,895,600.00 12,953,537.29 6,503,250.29 6,757,014.57 - 6,757,014.57 -
Dueńas 5,984,630.35 9,373,363.58 6,746,227.21 8,611,766.72 - - - -
Guimbal 13,456,303.34 8,596,593.85 4,307,613.25 17,745,283.94 - - - -
Igbaras 6,886,692.69 15,578,182.48 2,599,554.04 19,865,321.13 - - - -

150
Janiuay 19,714,362.97 15,056,000.00 5,646,950.48 29,123,412.49 - - - -
Lambunao 5,228,176.75 16,725,000.00 15,705,143.95 6,248,032.80 - 6,772,783.74 - 6,772,783.74
Leganes 12,896,685.90 8,623,229.00 5,112,565.20 16,407,349.70 - - - -
Leon 3,814,186.07 50,461,814.32 45,841,334.57 8,434,665.82 - - - -
Maasin 7,695,826.04 9,836,654.75 10,014,264.50 7,518,216.29 - - - -
Miagao 15,785,256.51 15,114,638.37 6,109,580.25 24,790,314.63 251,601.81 - - 251,601.81
Mina 5,125,469.21 8,759,170.78 4,831,213.79 9,053,426.20 4,624,644.99 - 4,624,644.99 -
New Lucena 7,253,783.34 6,809,480.00 3,258,879.35 10,804,383.99 - - - -
Oton 8,468,267.92 38,057,501.87 8,317,347.75 38,208,422.04 19,402,843.79 - 19,402,843.79 -
Pavia 11,043,238.91 19,100,000.00 13,734,823.24 16,408,415.67 - - - -
Pototan 14,220,646.57 15,383,689.00 18,505,984.01 11,098,351.56 8,962,476.82 - 8,962,476.82 -
San Enrique 3,526,227.55 9,425,000.00 6,497,454.56 6,453,772.99 4,527,746.59 - 4,527,746.59 -
San Joaquin 40,094,989.74 13,610,300.00 21,055,011.80 32,650,277.94 - - - -
San Miguel 6,629,404.26 7,279,961.50 10,070,310.14 3,839,055.62 - - - -
Sta. Barbara 28,380,193.48 14,251,107.21 6,287,307.06 36,343,993.63 - - - -
Tigbauan 1,631,327.00 27,643,896.38 6,086,077.12 23,189,146.26 20,180,246.44 1,320,949.00 21,500,246.44 949.00
Tubungan 5,463,412.16 13,175,831.46 3,876,202.02 14,763,041.60 6,062,631.46 1,053,715.00 7,116,346.46 -
Zarraga 5,435,995.27 7,718,036.50 10,278,947.27 2,875,084.50 - - - -
Calatrava - 22,440,362.00 9,234,998.17 13,205,363.83 852,784.71 2,322,788.34 64,505.10 3,111,067.95
Don Salvador Benedicto - 8,919,979.00 5,949,182.52 2,970,796.48 210,501.75 1,001,626.16 3,150.00 1,208,977.91
Toboso - 10,581,700.00 5,432,560.05 5,149,139.95 3,758,762.08 - - 3,758,762.08
Manapla - 12,414,145.00 7,199,010.50 5,215,134.50 12,262,401.58 3,056,844.38 2,063,600.00 13,255,645.96
Murcia - 19,048,756.00 10,163,336.47 8,885,419.53 14,029,600.00 3,200,000.00 10,752,925.37 6,476,674.63
E. B. Magalona - 13,561,221.24 13,112,782.00 448,439.24 647,088.50 - 50,000.00 597,088.50
Cauayan 6,335,509.39 24,684,000.00 10,781,062.04 20,238,447.35 - - - -
Hinigaran 7,774,775.15 20,574,823.29 15,734,497.51 12,615,100.93 - - - -
Hinoba-an 5,050,391.00 17,000,000.00 18,940,865.05 3,109,525.95 - - - -
Isabela 978,610.55 14,773,741.00 10,058,710.76 5,693,640.79 - - - -
La Castellana 3,824,310.02 16,120,000.00 12,120,028.53 7,824,281.49 - - - -
Moises Padilla 5,524,788.01 10,712,355.05 4,206,257.27 12,030,885.79 - - - -
Pontevedra 5,136,195.46 11,989,757.00 10,660,876.25 6,465,076.21 - - - -
Pulupandan 908,425.51 7,513,279.00 3,751,644.32 4,670,060.19 - - - -
San Enrique 2,152,872.46 6,507,349.00 6,289,968.10 2,370,253.36 - - - -
Valladolid 892,776.34 3,059,860.69 1,933,440.00 2,019,197.03 - - - -
Subtotal 898,656,785.06 1,377,694,281.90 963,368,959.31 1,312,982,107.65 184,439,024.82 83,714,383.66 139,668,349.27 128,485,059.21
Total Region VI 2,311,381,974.05 3,376,324,056.09 2,495,973,045.96 3,191,732,984.18 610,675,727.03 295,915,768.78 362,112,928.68 544,478,567.13
Region VII
Provinces
Province of Cebu 366,271,784.49 329,000,000.00 439,624,260.60 255,647,523.89 20,033,043.05 137,630,461.83 153,333,260.99 4,330,243.89
Province of Bohol 371,234,747.56 191,618,680.26 337,924,499.05 224,928,928.77 14,194,867.42 222,411,939.58 87,873,048.86 148,733,758.14
Province of Negros Oriental 391,283,571.25 220,892,375.06 198,724,733.36 413,451,212.95 77,164,924.90 8,950,000.00 41,956,957.21 44,157,967.69
Subtotal 1,128,790,103.30 741,511,055.32 976,273,493.01 894,027,665.61 111,392,835.37 368,992,401.41 283,163,267.06 197,221,969.72
Cities
Tagbilaran City 40,676,155.47 55,220,173.90 45,452,077.65 50,444,251.72 4,169,000.00 - 3,669,000.00 500,000.00
Cebu City 1,291,413,905.57 194,364,426.31 1,097,049,479.26 -
Talisay City 18,049,491.14 78,808,921.00 90,267,947.88 6,590,464.26 -
Naga City 55,846,644.43 63,750,000.00 43,497,760.64 76,098,883.79 18,732,531.74 8,791,499.43 10,865,035.41 16,658,995.76
Carcar City 32,288,630.03 48,601,889.96 17,816,773.38 63,073,746.61 1,073,473.21 1,073,473.21

151
Toledo City 155,508,261.68 77,805,240.00 97,727,239.54 135,586,262.14 -
Mandaue City 77,106,491.25 183,000,000.00 73,782,970.32 186,323,520.93 66,240,826.00 102,157,734.92 107,723,464.81 60,675,096.11
Lapulapu City 373,485,185.10 152,389,210.00 101,376,095.62 424,498,299.48 -
Danao City 23,437,638.78 64,681,406.75 45,567,394.46 42,551,651.07 2,526,842.00 2,526,360.00 482.00
Bogo City 32,148,566.11 41,636,523.28 53,473,981.01 20,311,108.38 -
Dumaguete City 52,822,443.95 55,327,799.75 55,829,683.83 52,320,559.87
Bayawan City 132,606,242.08 87,000,939.05 59,508,794.87 160,098,386.26
Subtotal 2,285,389,655.59 908,222,103.69 878,665,145.51 2,314,946,613.77 92,742,672.95 110,949,234.35 124,783,860.22 78,908,047.08
Municipalities
Dimiao 3,642,916.44 6,825,000.00 3,777,062.35 6,690,854.09 - - - -
Lila 1,952,703.12 1,952,703.12 - - - -
Valencia 5,961,430.32 8,225,059.40 3,367,517.82 10,818,971.90 - - - -
Bilar 10,594,670.73 7,617,316.06 5,399,089.86 12,812,896.93 - - - -
Loay 9,716,211.57 6,757,720.48 2,758,005.78 13,715,926.27 - - - -
Loboc 3,521,109.71 7,530,204.10 4,670,415.65 6,380,898.16 - 1,300,000.00 700,000.00 600,000.00
Sevilla 5,542,007.01 5,936,277.00 4,375,278.58 7,103,005.43 182,418.50 - - 182,418.50
Batuan 7,774,464.46 5,318,126.90 7,861,107.67 5,231,483.69 - 900,586.85 790,133.59 110,453.26
Carmen 18,181,661.66 16,288,111.03 12,759,594.43 21,710,178.26 1,205.00 - - 1,205.00
Sierra Bullones 2,287,546.26 17,302,712.90 9,126,511.30 10,463,747.86 100,000.00 4,415,406.00 4,511,676.00 3,730.00
Duero 182,676.89 6,853,924.45 3,532,401.12 3,504,200.22 - 3,358,879.00 3,358,043.73 835.27
Garcia Hernandez 7,699,391.39 7,907,250.00 5,385,140.74 10,221,500.65 74,434.80 - - 74,434.80
Jagna 6,238,442.46 6,238,442.46 8,010,549.65 - - 8,010,549.65
Anda 8,410,726.65 4,539,783.99 3,870,942.66 - - - -
Candijay 8,380,757.40 3,015,611.39 5,365,146.01 - - -
Guindulman 11,764,136.97 5,418,577.19 6,345,559.78 - - -
Alicia 1,559,577.31 7,784,000.00 1,702,893.23 7,640,684.08 - - - -
Mabini 6,513,494.00 8,021,468.15 1,796,345.96 12,738,616.19 - - - -
Pilar 9,883,973.20 8,676,802.55 11,777,383.64 6,783,392.11 - - - -
Balilihan 5,033,943.20 7,231,466.30 1,128,546.91 11,136,862.59 - - - -
Corella 4,833,095.71 5,306,865.60 2,172,622.72 7,967,338.59 53,385.00 1,130,000.00 576,480.00 606,905.00
Cortes 14,299,406.96 6,078,950.00 3,877,415.22 16,500,941.74 - - - -
Sikatuna 2,842,343.04 4,584,041.90 2,818,863.97 4,607,520.97 100,000.00 5,555,000.00 3,592,000.00 2,063,000.00
Calape 8,209,620.33 8,474,392.95 6,998,487.33 9,685,525.95 - - -
Catigbian 1,194,928.31 7,965,600.00 2,906,825.09 6,253,703.22 100,000.00 500,000.00 600,000.00 -
Tubigon 448,352.86 13,430,776.40 5,828,616.55 8,050,512.71 4,171,696.38 6,400,000.00 9,249,630.28 1,322,066.10
Antequera 2,939,841.72 6,283,000.00 5,697,837.42 3,525,004.30 100,000.00 535,000.00 583,500.00 51,500.00
Loon 4,328,073.89 10,600,206.80 10,568,720.69 4,359,560.00 - - - -
Maribojoc 4,575,043.23 7,102,401.50 5,317,110.84 6,360,333.89 881,695.30 - - 881,695.30
Alburquerque 7,017,141.79 5,099,913.76 4,511,132.14 7,605,923.41 1,255,002.50 555,000.00 1,126,000.00 684,002.50
Baclayon 16,358,590.84 7,000,655.40 15,270,367.01 8,088,879.23 962,009.00 1,130,001.00 1,325,813.05 766,196.95
Dauis 4,755,906.31 11,500,000.00 7,253,063.16 9,002,843.15 - - - -
Panglao 2,468,310.05 10,911,866.70 3,346,905.01 10,033,271.74 - - - -
San Miguel 501,111.72 9,262,830.00 7,841,529.97 1,922,411.75 1,482,786.00 5,000,000.00 6,089,130.00 393,656.00
Dagohoy 4,100,843.05 6,699,580.74 3,494,144.97 7,306,278.82 - - - -
Danao 2,766,648.61 7,750,000.00 6,453,798.56 4,062,850.05 100,000.00 8,155,000.00 3,742,756.96 4,512,243.04
Sagbayan 391,204.73 7,662,038.90 3,997,504.00 4,055,739.63 - - - -
San Isidro 12,101.98 5,156,662.00 5,061,673.45 107,090.53 - - - -
Pres. Carlos P. Garcia 524,716.06 7,225,706.46 4,105,281.20 3,645,141.32 - - - -

152
Ubay 8,366,918.29 6,024,745.75 7,283,195.02 7,108,469.02 - - - -
Bien Unido 143,329.01 5,895,798.00 5,940,693.18 98,433.83 3,460,974.00 3,459,800.00 1,174.00
Talibon 7,778,255.45 18,062,542.75 14,415,246.71 11,425,551.49 75,764.45 5,232,454.64 3,800,045.65 1,508,173.44
Trinidad 8,995,654.57 10,716,965.00 12,296,138.45 7,416,481.12 - - - -
Buenavista 450,000.04 10,631,442.50 7,155,180.03 3,926,262.51 7,811,424.56 2,906,448.78 8,523,906.81 2,193,966.53
Clarin 845,998.69 8,426,762.20 6,188,522.01 3,084,238.88 - - - -
Getafe 919,372.84 10,200,000.00 5,865,043.64 5,254,329.20 - - - -
Inabanga 14,959,039.90 12,150,204.10 9,399,958.00 17,709,286.00 - - - -
Asturias 7,582,531.30 12,973,597.55 7,938,295.00 12,617,833.85 - - - -
Balamban 69,354,575.15 24,503,740.90 49,997,786.32 43,860,529.73 - - - -
Tabuelan 4,414,399.15 9,182,142.35 4,068,929.00 9,527,612.50 530,263.00 - - 530,263.00
Tuburan 11,468,538.42 15,353,363.70 17,632,813.72 9,189,088.40 - - - -
Daanbantayan 19,523,660.65 - 8,735,910.77 10,787,749.88 15,724,253.43 - - 7,977,253.43
Medellin 13,500,000.00 - 11,685,917.90 1,814,082.10 1,704,120.76 - - 1,704,120.76
San Remigio 12,733,118.55 - 10,162,375.71 2,570,742.84 1,105,373.94 - 298,300.00 807,073.94
Tabogon 11,420,829.60 - 3,749,817.60 7,671,012.00 2,225,224.68 - 2,197,953.44 27,271.24
Bantayan 17,563,199.91 18,446,232.74 11,224,740.58 24,784,692.07 - - - -
Madridejos 2,409,943.56 11,748,756.85 11,808,009.43 2,350,690.98 - - - -
Santa Fe 1,219,177.02 9,474,398.20 4,523,971.28 6,169,603.94 - 115,050.12 - 115,050.12
Alcoy 8,110,576.78 6,690,357.35 7,011,726.33 7,789,207.80 7,513.27 - 3,438.27 4,075.00
Boljoon 2,202,067.83 7,056,000.00 3,370,070.53 5,887,997.30 1,277,408.00 5,494,000.00 5,294,000.00 1,477,408.00
Dalaguete 5,925,930.26 16,503,013.43 8,736,801.32 13,692,142.37 - - - -
Oslob 13,516,477.44 10,252,443.96 7,748,975.50 16,019,945.90 - - - -
Alegria 391,966.61 7,800,487.97 4,720,086.81 3,472,367.77 - - - -
Ginatilan 545,006.11 6,197,919.98 2,180,675.75 4,562,250.34 - - - -
Malabuyoc - 6,613,637.15 6,095,991.50 517,645.65 - - - -
Samboan 1,767,341.16 7,222,776.95 4,518,344.80 4,471,773.31 - - - -
Santander 4,367,710.30 6,206,232.60 1,076,613.37 9,497,329.53 - - - -
Alcantara 810,529.00 5,491,360.95 4,328,296.62 1,973,593.33 1,021,456.68 15,600,000.00 15,840,568.00 780,888.68
Badian 9,424,966.95 - 11,045,250.00 - 1,620,283.05 - - - -
Moalboal 11,777,553.38 6,942,600.00 13,085,911.70 5,634,241.68 - 0.00 - - - 0.00
Ronda 1,778,933.89 - - 1,778,933.89 - - - -
Aloguinsan 6,724,268.83 - - 6,724,268.83 - - - -
Barili 1,853,768.67 18,589,173.65 7,999,530.60 12,443,411.72 - - - -
Dumanjug 10,230,726.56 10,230,726.56 - - - -
Pinamungajan 17,774,096.41 19,344,795.40 18,245,114.31 18,873,777.50 100,000.00 - - 100,000.00
Pilar 895,758.71 5,031,171.78 2,321,084.82 3,605,845.67 - - - -
Poro 1,332,100.42 7,399,173.86 4,845,655.23 3,885,619.05 - - - -
San Francisco 6,870,120.12 12,827,906.00 12,014,832.58 7,683,193.54 - - - -
Tudela 1,488,295.60 4,890,148.10 2,947,992.26 3,430,451.44 - - - -
Borbon 2,149,211.52 9,219,590.95 3,809,351.66 7,559,450.81 - - - -
Carmen 8,068,861.14 12,696,583.60 3,815,409.53 16,950,035.21 - - - -
Catmon 25,148,671.84 9,075,514.40 4,549,559.17 29,674,627.07 - - - -
Sogod 336,825.47 9,705,700.39 6,515,328.54 3,527,197.32 - - - -
Compostela 9,247,935.89 12,632,998.80 10,777,343.44 11,103,591.25 - - - -
Liloan 26,191,648.29 32,051,254.15 31,323,964.25 26,918,938.19 - - - -
Consolacion 65,464,450.34 32,270,019.11 20,940,690.08 76,793,779.37 - - - -
Cordova 27,368,724.49 27,368,724.49 - - - -

153
Argao 14,606,116.00 16,895,357.63 1,672,745.00 29,828,728.63 2,833,357.00 - - 2,833,357.00
San Fernando 40,262,760.30 16,750,000.00 9,548,879.17 47,463,881.13 - - - -
Minglanilla 14,885,989.70 32,000,000.00 10,686,777.25 36,199,212.45 - - - -
Sibonga 804,891.48 21,950,634.00 13,572,158.66 9,183,366.82 - - - -
Basay 10,797,725.34 8,827,330.95 3,323,594.26 16,301,462.03 - - - -
Siaton 1,764,091.35 68,490,930.70 67,873,296.50 2,381,725.55 - - - -
Sta. Catalina 19,261,160.19 20,492,142.45 2,729,971.96 37,023,330.68 - - - -
Amlan 10,882,839.64 - 5,700,883.33 5,181,956.31 - - - -
Pamplona 21,056,561.08 - 2,525,426.00 18,531,135.08 - - - -
San Jose 19,477,279.36 - 7,257,998.32 12,219,281.04 - - - -
Sibulan 56,353,110.66 - 12,685,997.95 43,667,112.71 - - - -
Bacong 22,060,810.30 10,471,867.00 8,883,267.03 23,649,410.27 - - - -
Dauin 6,989,668.84 8,842,766.35 7,068,120.55 8,764,314.64 - - - -
Valencia 35,602,608.07 - 5,988,659.62 29,613,948.45 - - - -
Zamboanguita 12,372,926.59 8,517,963.62 2,692,903.40 18,197,986.81 - - - -
Jimalalud 9,094,440.15 - 2,518,718.69 6,575,721.46 - - - -
Vallehermoso - 28,483,396.35 25,667,180.70 2,816,215.65 100,000.00 1,000,000.00 658,189.00 441,811.00
Bindoy 12,415,665.29 11,196,265.25 4,104,120.22 19,507,810.32 - - - -
Mabinay 19,512,294.01 20,606,388.21 8,564,323.71 31,554,358.51 - - - -
Enrique Villanueva - 60,000.00 60,000.00 - - - - -
San Juan 940,478.00 - 655,441.23 285,036.77 - - - -
Subtotal 1,031,963,604.40 1,006,457,524.06 817,790,775.51 1,220,630,352.95 52,091,341.90 72,743,800.39 76,321,364.78 40,766,777.51
Total Region VII 4,446,143,363.29 2,656,190,683.07 2,672,729,414.03 4,429,604,632.33 256,226,850.22 552,685,436.15 484,268,492.06 316,896,794.31
Region VIII
Provinces
Eastern Samar 78,112,456.65 104,595,714.50 37,193,097.34 145,515,073.81 6,666,709.24 11,109,066.00 931,284.00 16,844,491.24
Leyte 124,156,758.15 25,248,812.16 50,721,806.28 98,683,764.03 25,300,000.00 24,340,426.00 12,500,000.00 37,140,426.00
Biliran 44,203,615.25 52,949,783.63 44,994,593.60 52,158,805.28 - - - -
Northern Samar 239,476,980.96 116,708,079.30 100,762,872.18 255,422,188.08 - 29,617,893.53 1,934,790.74 27,683,102.79
Samar 122,289,967.30 137,943,765.80 123,865,319.63 136,368,413.47 871,736.56 - - 871,736.56
Southern Leyte 55,245,169.26 78,057,569.05 64,338,710.21 68,964,028.10 - 173,603,213.43 155,614,102.00 17,989,111.43
Subtotal 663,484,947.57 515,503,724.44 421,876,399.24 757,112,272.77 32,838,445.80 238,670,598.96 170,980,176.74 100,528,868.02
Cities
Borongan City 26,844,219.33 74,884,199.01 7,789,065.66 93,939,352.68 - - - -
Tacloban City 69,278,147.25 50,503,293.24 4,096,617.00 115,684,823.49 1,103,598.00 - - 1,103,598.00
Ormoc City 138,815,145.57 44,551,695.73 106,329,815.50 77,037,025.80 7,509,870.18 - 4,063,681.37 3,446,188.81
Baybay City - 83,405,159.00 54,294,047.16 29,111,111.84 - 650,000.00 - 650,000.00
Calbayog City 10,819,039.24 109,463,346.60 102,598,346.60 17,684,039.24 - - - -
Catbalogan City 93,175,786.19 56,360,008.70 50,984,470.45 98,551,324.44 - - - -
Maasin City 20,467,202.20 48,127,273.00 33,530,557.44 35,063,917.76 - - - -
Subtotal 359,399,539.78 467,294,975.28 359,622,919.81 467,071,595.25 8,613,468.18 650,000.00 4,063,681.37 5,199,786.81
Municipalities
Arteche 71,002.95 7,256,276.00 7,256,097.34 71,181.61 - - - -
Balangiga 8,640,423.37 - 1,144,753.41 7,495,669.96 - 19,006,141.00 17,463,330.01 1,542,810.99
Balangkayan - 7,100,658.30 7,100,658.30 - - - - -
Can-avid 1,829,268.45 9,698,476.30 7,473,961.32 4,053,783.43 - - - -
Dolores 802,766.87 13,592,468.00 2,591,058.95 11,804,175.92 - - - -
Gen. Mac Arthur 25,559,766.82 6,336,603.25 24,762,939.64 7,133,430.43 - - - -

154
Giporlos 4,922,816.00 5,789,875.29 559,707.00 10,152,984.29 - - - -
Guiuan 8,838,335.02 - 5,778,559.03 3,059,775.99 - - - -
Hernani 3,730,195.45 4,602,339.00 1,416,382.00 6,916,152.45 - - - -
Jipapad 1,758,024.88 7,065,954.89 5,664,805.00 3,159,174.77 - - - -
Lawaan 6,964,646.95 - 3,389,695.10 3,574,951.85 - - - -
Llorente 10,374,955.02 13,736,143.73 7,479,491.00 16,631,607.75 - - - -
Maslog 4,575,370.71 6,880,312.34 2,021,848.91 9,433,834.14 - - - -
Maydolong 5,888,466.84 10,588,015.80 8,381,765.12 8,094,717.52 - - - -
Mercedes 2,623,333.33 - 1,276,334.00 1,346,999.33 - - - -
Oras - 10,335,276.16 6,690,704.76 3,644,571.40 - - - -
Quinapondan 2,285,795.50 5,964,528.50 4,230,985.97 4,019,338.03 - - - -
Salcedo 7,711,906.08 7,617,690.90 856,999.70 14,472,597.28 - - - -
San Julian 5,773,536.89 6,917,275.80 5,118,347.75 7,572,464.94 100,000.00 - - 100,000.00
San Policarpo 3,445,208.07 5,812,193.54 3,777,505.55 5,479,896.06 - - - -
Sulat 922,127.02 6,956,034.45 5,423,213.45 2,454,948.02 - - - -
Taft 4,527,698.98 8,857,183.72 7,469,364.60 5,915,518.10 230,000.00 - - 230,000.00
Alangalang 7,995,440.87 13,147,379.80 7,596,874.39 13,545,946.28 - - - -
Babatngon 13,431,203.76 8,258,034.92 1,844,020.00 19,845,218.68 - - - -
San Miguel 3,256,556.44 15,358,867.29 12,363,001.50 6,252,422.23 - - - -
Sta. Fe 2,603,676.60 6,411,471.00 635,977.00 8,379,170.60 - - - -
Barugo 6,249,762.01 8,712,550.00 6,921,693.28 8,040,618.73 - - - -
Capoocan 5,935,443.51 12,543,852.50 14,097,252.10 4,382,043.91 - - - -
Carigara 16,403,481.64 13,067,360.23 9,913,481.97 19,557,359.90 - - - -
Tunga 1,076,494.10 4,001,229.17 700,824.31 4,376,898.96 - - - -
Dulag 4,477,673.86 18,936,910.02 2,699,479.59 20,715,104.29 - - - -
Tabontabon 4,699,739.40 - 900,993.72 3,798,745.68 - - - -
Dagami 18,084,882.43 9,937,926.50 2,413,651.30 25,609,157.63 - - - -
Jaro 10,781,018.49 12,309,344.20 3,636,342.42 19,454,020.27 - - - -
Palo - 18,206,727.80 1,964,599.00 16,242,128.80 - - - -
Pastrana 6,547,987.49 6,615,821.25 4,003,676.33 9,160,132.41 - - - -
Tanauan 5,270,400.78 14,415,839.56 8,187,376.04 11,498,864.30 - - - -
Burauen 4,733,598.30 11,578,898.70 3,713,067.19 12,599,429.81 - - - -
Julita - 5,051,241.19 2,844,764.95 2,206,476.24 - - - -
Tolosa 4,295,919.73 4,650,000.00 6,856,199.73 2,089,720.00 - - - -
Kananga 26,259,594.85 6,821,024.49 11,801,981.53 21,278,637.81 1,707,317.92 - - 1,707,317.92
Hilongos 3,009,182.02 18,042,968.42 13,671,229.13 7,380,921.31 71,334,180.00 5,721,327.00 72,378,042.00 4,677,465.00
Matalom 10,827,897.69 9,622,500.00 1,580,960.00 18,869,437.69 300,136.00 47,087,376.00 37,957,415.00 9,430,097.00
Bato 7,504,526.68 10,346,587.00 5,755,023.70 12,096,089.98 100,000.00 13,467,267.00 13,565,265.00 2,002.00
Hindang 11,038,313.37 9,199,162.80 10,271,267.18 9,966,208.99 13,275,765.00 1,530,000.00 14,667,765.00 138,000.00
Calubian 12,009,650.67 8,270,466.15 6,487,824.32 13,792,292.50 - - - -
San Isidro 3,704,810.39 8,806,296.30 5,527,498.71 6,983,607.98 - - - -
Villaba 6,242,257.28 10,767,625.40 9,342,095.38 7,667,787.30 - - - -
Tabango 4,550,872.71 8,887,069.40 7,363,017.22 6,074,924.89 - - - -
Palompon 11,818,731.22 17,560,150.79 1,724,901.15 27,653,980.86 - - - -
Leyte 5,123,304.06 6,611,482.25 3,945,835.30 7,788,951.01 - - - -
Isabel 28,507,086.50 13,500,000.00 1,311,582.25 40,695,504.25 - - - -
Matag-ob 5,111,304.06 6,611,482.25 3,945,835.39 7,776,950.92 - - - -
Merida 6,976,331.24 8,532,100.10 2,409,692.00 13,098,739.34 - - - -

155
Albuera 12,067,062.21 14,776,141.16 17,370,777.00 9,472,426.37 - - - -
Abuyog 8,422,757.38 21,492,729.55 10,456,130.00 19,459,356.93 - - - -
Javier 1,763,746.85 8,507,050.50 5,761,647.02 4,509,150.33 - - - -
Inopacan 1,465,748.68 7,235,688.47 5,802,917.16 2,898,519.99 - - - -
Mahaplag 1,432,703.42 8,043,434.00 4,597,705.00 4,878,432.42 - - - -
Naval 8,192,731.95 13,173,844.20 17,414,422.89 3,952,153.26 - - - -
Cabucgayan 60,132.84 6,578,218.65 4,279,829.25 2,358,522.24 - - - -
Biliran 11,483,884.94 6,263,040.86 3,504,482.36 14,242,443.44 - - - -
Caibiran 8,803,835.93 7,168,962.86 6,230,816.20 9,741,982.59 - - - -
Culaba 2,173,966.20 5,509,237.30 947,421.67 6,735,781.83 - - - -
Almeria 2,276,665.95 6,052,609.85 4,071,111.78 4,258,164.02 - - - -
Kawayan 1,227,881.06 7,440,362.83 3,829,780.23 4,838,463.66 - - - -
Maripipi 6,837,689.51 3,995,882.69 1,136,667.19 9,696,905.01 - - - -
ALLEN 5,339,323.03 7,297,593.47 5,607,803.84 7,029,112.66 - - - -
BIRI 3,607,097.42 4,600,739.00 1,640,247.97 6,567,588.45 - - - -
CAPUL 3,033,162.25 4,871,165.20 868,188.00 7,036,139.45 - - - -
CATARMAN 2,667,296.81 26,320,000.00 14,885,674.12 14,101,622.69 - - - -
CATUBIG 10,822,132.44 9,993,385.97 7,080,663.95 13,734,854.46 - - - -
GAMAY 4,158,499.25 7,502,391.30 5,229,084.69 6,431,805.86 - - - -
LAOANG 13,928,849.83 14,339,056.00 7,132,651.60 21,135,254.23 - - - -
LAPINIG 2,271,485.00 5,108,428.00 3,505,145.18 3,874,767.82 - - - -
LAS NAVAS 7,767,058.20 11,552,263.00 8,021,506.70 11,297,814.50 - - - -
LAVEZARES 2,982,594.37 8,461,930.44 5,667,447.85 5,777,076.96 - - - -
MAPANAS 3,397,362.92 6,314,343.30 3,426,757.27 6,284,948.95 - - - -
MONDRAGON 18,129,757.22 12,185,613.45 5,408,103.08 24,907,267.59 - - - -
PALAPAG 7,599,883.61 9,885,599.05 8,833,228.84 8,652,253.82 - - - -
PAMBUJAN 5,858,955.36 9,630,840.00 6,683,791.14 8,806,004.22 - - - -
ROSARIO 1,697,676.98 4,655,532.05 1,155,316.11 5,197,892.92 - - - -
SAN ANTONIO 5,869,100.83 4,356,084.60 2,377,637.80 7,847,547.63 - - - -
SAN ISIDRO 13,127,079.32 9,900,000.00 3,245,676.54 19,781,402.78 18,375.00 - 16,610.00 1,765.00
SAN JOSE 9,640,326.42 5,628,160.40 3,295,926.70 11,972,560.12 - - - -
SAN ROQUE 9,967,257.71 8,910,000.00 7,676,365.40 11,200,892.31 - - - -
SILVINO LUBOS 3,926,404.12 7,732,336.00 4,164,423.00 7,494,317.12 - - - -
Almagro 11,962,295.78 4,655,167.60 1,319,215.00 15,298,248.38 - - - -
Basey 8,172,862.81 17,280,314.85 10,191,444.90 15,261,732.76 15,252,402.15 - 5,418,250.34 9,834,151.81
Calbiga 2,807,922.42 9,783,987.38 4,826,898.02 7,765,011.78 - - - -
Daram 2,443,320.62 10,300,248.28 6,091,592.80 6,651,976.10 - - - -
Gandara 2,423,517.81 15,217,383.45 11,000,082.66 6,640,818.60 - - - -
Hinabangan 2,800,000.00 10,979,190.06 8,077,957.96 5,701,232.10 10,399,683.52 - - 10,399,683.52
Jiabong - 6,442,071.70 4,159,116.69 2,282,955.01 296,214.80 592,672.42 - 888,887.22
Marabut 2,408,555.18 7,048,721.70 4,449,968.00 5,007,308.88 - - - -
Matuguinao 164,354.97 6,060,333.75 5,025,918.34 1,198,770.38 664,559.30 - - 664,559.30
Motiong 3,988,518.05 7,274,655.90 8,655,869.04 2,607,304.91 - - - -
Pagsanghan 4,896,235.52 4,225,953.85 1,376,291.12 7,745,898.25 - - - -
Paranas - 14,705,049.88 10,144,464.15 4,560,585.73 5,136,599.67 - 2,306,778.00 2,829,821.67
Pinabacdao 6,055,325.22 7,900,000.00 5,640,459.50 8,314,865.72 - - - -
San Jorge - 8,355,533.47 4,311,818.00 4,043,715.47 276,199.87 2,216,265.65 - 2,492,465.52
San Jose de Buan - 8,799,041.00 2,634,979.81 6,164,061.19 7,954,290.40 - - 7,954,290.40

156
San Sebastian 2,647,564.40 4,478,119.85 1,488,138.51 5,637,545.74 - - - -
Santa Margarita 9,697,073.50 8,121,270.30 3,751,796.81 14,066,546.99 - - - -
Santa Rita 5,056,211.05 13,965,644.15 9,950,371.63 9,071,483.57 - - - -
Sto. Niño 3,787,364.64 7,090,884.62 3,124,877.30 7,753,371.96 - 110,000.00 110,000.00 -
Tagapul-an 752,790.57 4,272,909.25 2,972,194.50 2,053,505.32 - - - -
Talalora 660,000.00 4,142,276.43 3,081,458.77 1,720,817.66 3,368,584.90 273,476.23 - 3,642,061.13
Tarangnan 3,471,685.11 7,901,552.46 5,739,498.82 5,633,738.75 - - - -
Villareal - 7,647,925.67 4,085,627.46 3,562,298.21 5,033,020.80 - 427,002.20 4,606,018.60
Zumarraga 2,815,742.31 5,366,946.85 5,573,324.81 2,609,364.35 2,812,378.21 1,003,692.31 - 3,816,070.52
Macrohon - 8,550,334.00 6,951,837.70 1,598,496.30 - 200,000.00 - 200,000.00
Limasawa 1,893,691.20 3,758,166.70 2,656,736.39 2,995,121.51 230,000.00 5,393,683.28 4,304,062.31 1,319,620.97
Liloan 705,749.52 7,215,183.29 3,432,378.75 4,488,554.06 2,255,198.21 9,741,882.25 7,351,632.35 4,645,448.11
San Francisco - 5,624,427.15 1,008,550.46 4,615,876.69 500,000.00 - 489,934.00 10,066.00
Pintuyan 2,798,954.21 4,782,233.12 2,220,342.52 5,360,844.81 10,388,036.69 487,686.70 5,280,749.00 5,594,974.39
San Ricardo 7,087,043.33 5,138,754.75 865,366.08 11,360,432.00 - 2,765,000.00 - 2,765,000.00
Libagon 6,795,000.00 6,482,447.62 10,074,247.70 3,203,199.92 65,931.15 3,060,348.08 690,045.00 2,436,234.23
Padre Burgos 521,765.79 7,077,336.12 4,213,821.77 3,385,280.14 - 1,300,000.00 807,031.88 492,968.12
Tomas Oppus - 5,962,294.37 5,531,100.93 431,193.44 - 3,100,000.00 3,076,975.00 23,025.00
Sogod - 13,560,326.00 8,963,567.05 4,596,758.95 934,701.02 - 364,597.40 570,103.62
Saint Bernard 2,208,685.94 8,577,296.14 5,285,796.49 5,500,185.59 34,914,000.00 6,500,000.00 36,330,111.25 5,083,888.75
Hinundayan 3,405,209.45 6,417,366.30 5,612,000.00 4,210,575.75 - - - -
Hinunangan - 9,610,805.00 6,243,010.50 3,367,794.50 5,898,338.54 3,367,794.50 2,600,000.00 6,666,133.04
Silago 8,955,818.18 7,489,835.00 7,834,094.45 8,611,558.73 - 600,000.00 - 600,000.00
San Juan 1,042,895.80 6,375,719.49 4,306,573.02 3,112,042.27 28,963,105.00 12,770,000.00 34,092,845.06 7,640,259.94
Bontoc 1,081,306.97 8,506,455.55 5,950,521.43 3,637,241.09 - - - -
Malitbog 2,447,682.70 7,209,033.84 5,355,266.00 4,301,450.54 - 549,052.00 195,750.00 353,302.00
Anahawan 1,041,475.55 5,295,185.52 4,873,735.18 1,462,925.89 - 1,610,000.00 - 1,610,000.00
Sub-total 688,769,515.96 1,097,020,722.01 706,658,854.53 1,079,131,383.44 222,409,018.15 142,453,664.42 259,894,190.80 104,968,491.77
Total Region VIII 1,711,654,003.31 2,079,819,421.73 1,488,158,173.58 2,303,315,251.46 263,860,932.13 381,774,263.38 434,938,048.91 210,697,146.60
Region IX
Provinces
Province of Zamboanga del Norte 169,871,926.79 62,937,924.50 106,934,002.29 - - - -
Province of Zamboanga del Sur 150,090,768.48 146,996,464.26 100,293,402.15 196,793,830.59 - - - -
Province of Zamboanga Sibugay 43,769,912.31 110,805,180.30 24,643,143.39 129,931,949.22 67,111,330.37 15,045,923.58 52,065,406.79
Subtotal 193,860,680.79 427,673,571.35 187,874,470.04 433,659,782.10 67,111,330.37 - 15,045,923.58 52,065,406.79
Cities
Dapitan City 100,000.00 58,300,000.00 51,664,876.90 6,735,123.10 3,137,240.36 - 2,500,000.00 637,240.36
Dipolog City 184,228,394.50 99,920,440.91 169,747,009.93 114,401,825.48 398,500.00 149,500.00 249,000.00 299,000.00
Pagadian City 193,984,992.76 - 44,445,027.76 149,539,965.00 - - - -
Zamboanga City 250,249,339.97 286,422,518.35 297,746,394.51 238,925,463.81 72,492,425.82 45,689,193.41 35,833,793.97 82,347,825.26
Subtotal 628,562,727.23 444,642,959.26 563,603,309.10 509,602,377.39 76,028,166.18 45,838,693.41 38,582,793.97 83,284,065.62
Municipalities
Municipality of La Libertad 4,954,075.91 4,820,883.10 5,759,404.89 4,015,554.12 - - - -
Municipality of Mutia 5,971,288.55 5,400,966.65 4,835,201.56 6,537,053.64 - - - -
Municipality of Rizal 9,025,364.95 5,872,220.30 4,403,979.80 10,493,605.45 - - - -
Municipality of Sibutad 5,789,263.75 5,948,862.95 4,521,286.27 7,216,840.43 - - - -
Municipality of Piñan 30,404.07 7,409,722.60 5,493,897.15 1,946,229.52 - - - -
Municipality of Polanco 2,227,899.25 11,477,218.05 12,026,383.88 1,678,733.42 - - - -

157
Municipality of Sergio Osmeña 6,582,986.06 14,502,444.45 11,902,719.20 9,182,711.31 - - - -
Municipality of Katipunan 14,563,612.30 12,173,039.85 11,865,592.65 14,871,059.50 - - - -
Municipality of Pres. Manuel A. Roxas 3,936,076.52 11,765,503.55 7,492,736.32 8,208,843.75 - - - -
Municipality of Manukan 1,395,449.87 11,064,938.70 6,147,155.90 6,313,232.67 - - - -
Municipality of Jose Dalman 440,003.94 8,538,899.76 6,127,421.97 2,851,481.73 - - - -
Municipality of Siayan 15,475,172.14 14,450,000.00 17,252,942.89 12,672,229.25 - - - -
Municipality of Sindangan 11,369,949.27 25,406,109.86 16,881,677.23 19,894,381.90 - - - -
Municipality of Salug 3,841,971.52 9,987,804.00 3,057,173.83 10,772,601.69 - - - -
Municipality of Leon B. Postigo 10,094,544.95 - 3,634,220.81 6,460,324.14 - - - -
Municipality of Godod 10,152,453.43 - 5,069,898.76 5,082,554.67 - - - -
Municipality of Liloy 3,685,055.23 10,851,048.20 10,108,267.68 4,427,835.75 - - - -
Municipality of Labason 2,874,560.20 11,356,866.75 10,300,940.06 3,930,486.89 - - - -
Municipality of Gutalac 14,343,351.14 14,432,007.76 9,243,167.98 19,532,190.92 - - - -
Municipality of Kalawit 1,091,628.60 8,872,582.80 5,278,356.60 4,685,854.80 - - - -
Municipality of Tampilisan 2,217,508.60 8,102,847.36 6,416,780.90 3,903,575.06 - - - -
Municipality of Sibuco 2,536,147.80 18,074,013.45 11,431,658.89 9,178,502.36 - - - -
Municipality of Baliguian 7,509,710.35 11,735,491.96 6,720,356.96 12,524,845.35 - - - -
Municipality of Siocon 2,453,676.47 17,490,838.10 17,618,872.10 2,325,642.47 - - - -
Municipality of Sirawai - 9,803,469.41 9,420,546.04 382,923.37 - - - -
Municipality of Bayog 1,088,351.00 13,164,000.00 8,321,547.00 5,930,804.00 - - - -
Municipality of Kumalarang 11,238,000.00 8,819,000.00 17,047,000.00 3,010,000.00 - - - -
Municipality of Tigbao 221,061.75 7,100,000.00 3,551,106.77 3,769,954.98 - - - -
Municipality of Margosatubig 15,214,956.02 9,632,873.04 15,137,485.29 9,710,343.77 - - - -
Municipality of Lapuyan 17,795,972.57 11,126,228.20 8,077,755.84 20,844,444.93 - - - -
Municipality of Vincenzo Sagun 3,473,169.99 6,973,553.00 5,209,139.37 5,237,583.62 - - - -
Municipality of Pitogo 3,190,260.72 7,700,000.00 2,062,202.50 8,828,058.22 - - - -
Municipality of Dimataling 1,074,946.20 9,017,915.85 8,304,774.26 1,788,087.79 - - - -
Municipality of Tabina 5,433,523.90 8,108,000.00 227,142.85 13,314,381.05 - - - -
Municipality of Dinas 3,227,058.45 9,416,842.82 8,415,644.03 4,228,257.24 - - - -
Municipality of Guipos 4,926,777.53 6,966,419.74 4,242,131.43 7,651,065.84 630,887.69 - 629,999.87 887.82
Municipality of San Miguel 2,460,470.60 7,997,381.55 5,160,443.12 5,297,409.03 - - - -
Municipality of Dumalinao 6,561,857.02 9,081,778.57 11,074,181.94 4,569,453.65 - - - -
Municipality of San Pablo 11,710,418.90 8,423,255.10 6,046,774.82 14,086,899.18 - - - -
Municipality of Lakewood 9,362,528.87 8,533,403.55 6,790,167.54 11,105,764.88 - - - -
Municipality of Labangan 47,102.54 11,492,116.40 9,310,130.81 2,229,088.13 - - - -
Municipality of Tukuran 10,372,258.26 14,289,133.28 12,277,091.93 12,384,299.61 - - - -
Municipality of Aurora 22,435,727.20 12,754,299.50 4,423,143.74 30,766,882.96 - - - -
Municipality of Sominot 3,248,500.70 7,005,322.70 3,436,696.00 6,817,127.40 - - - -
Municipality of Midsalip - 9,466,999.40 791,220.28 8,675,779.12 - - - -
Municipality of Molave - 17,042,490.84 8,199,294.50 8,843,196.34 - - - -
Municipality of Ramon Magsaysay - 8,068,945.55 3,652,888.92 4,416,056.63 - - - -
Municipality of Tambulig - 9,870,126.40 7,516,092.51 2,354,033.89 - - - -
Municipality of Mahayag 14,857,271.75 - 3,679,910.29 11,177,361.46 3,795,184.90 9,059,953.29 4,915,529.13 7,939,609.06
Municipality of Dumingag 13,826,915.30 - 6,069,860.02 7,757,055.28 5,646,136.80 4,832,632.56 2,476,658.87 8,002,110.49
Municipality of Josefina 5,178,166.05 - 456,924.60 4,721,241.45 7,438,768.10 3,234,424.93 6,480,287.57 4,192,905.46
Municipality of Ipil 3,274,238.43 21,828,150.89 12,027,675.04 13,074,714.28 - - - -
Municipality of Naga 741,618.05 11,689,855.65 9,266,444.17 3,165,029.53 - - - -
Municipality of Titay 6,863,129.67 14,993,604.76 1,804,564.66 20,052,169.77 - - - -

158
Municipality of Kabasalan 13,218,294.00 - 7,256,294.80 5,961,999.20 - - - -
Municipality of RT Lim 12,663,916.35 - 5,657,542.30 7,006,374.05 - - - -
Municipality of Tungawan 15,435,132.90 - 9,092,567.69 6,342,565.21 - - - -
Municipality of Alicia 33,058,193.22 - 18,145,357.42 14,912,835.80 - - - -
Municipality of Payao 16,770,153.24 - 11,784,630.00 4,985,523.24 - - - -
Municipality of Siay 12,569,496.60 - 12,551,588.78 17,907.82 - - - -
Municipality of Buug 10,817,225.63 - 3,309,284.93 7,507,940.70 - - - -
Municipality of Diplahan 10,771,968.00 - 5,619,340.48 5,152,627.52 - - - -
Municipality of Malangas 16,345,826.90 - - 16,345,826.90 - - - -
Municipality of Imelda 78,146.21 7,843,401.80 4,691,072.96 3,230,475.05 - - - -
Municipality of Mabuhay 1,770,055.80 9,101,951.25 7,105,065.84 3,766,941.21 - - - -
Municipality of Olutanga 907,118.86 11,891,344.85 4,178,210.11 8,620,253.60 - - - -
Municipality of Talusan 4,906,776.37 5,214,596.88 2,019,659.06 8,101,714.19 - - - -
Sub-total 469,698,740.42 564,150,771.18 497,000,688.92 536,848,822.68 17,510,977.49 17,127,010.78 14,502,475.44 20,135,512.83
Total Region IX 1,292,122,148.44 1,436,467,301.79 1,248,478,468.06 1,480,110,982.17 160,650,474.04 62,965,704.19 68,131,192.99 155,484,985.24
Region X
Provinces
Province of Misamis Oriental 40,741,025.00 78,895,750.00 70,409,767.00 49,227,008.00 - - - -
Province of Camiguin - 44,077,603.00 44,077,603.00 - 1,008,721.92 7,231,050.44 - 8,239,772.36
Province of Bukidnon 756,116,591.79 89,107,844.07 265,479,259.64 579,745,176.22 - - - -
Province of Misamis Occidental - 125,932,000.00 115,865,315.20 10,066,684.80 73,464,206.12 - 6,315,570.82 67,148,635.30
Province of Lanao del Norte - 117,262,098.00 69,054,235.32 48,207,862.68 90,717,216.68 - 24,446,014.73 66,271,201.95
Subtptal 796,857,616.79 455,275,295.07 564,886,180.16 687,246,731.70 165,190,144.72 7,231,050.44 30,761,585.55 141,659,609.61
Cities
Cagayan de Oro City - 271,374,112.43 99,962,102.92 171,412,009.51 8,771,486.33 - 214,831.00 8,556,655.33
Gingoog City 119,968,554.98 83,620,028.00 52,643,516.03 150,945,066.95 - - - -
El Salvador City 36,770,344.00 - 20,407,692.15 16,362,651.85
Malaybalay City 126,491,772.39 - 33,596,126.12 92,895,646.27 - - - -
Valencia City 15,213,648.50 100,881,169.00 84,946,812.70 31,148,004.80 -
Oroquieta City 20,739,699.00 48,395,741.00 21,684,960.00 47,450,480.00 - - - -
Ozamiz City 7,949,132.03 63,771,987.11 44,838,487.00 26,882,632.14
Tangub City 10,175,728.00 47,850,072.00 33,962,704.00 24,063,096.00
Iligan City 253,814,719.80 143,021,308.00 71,413,019.90 325,423,007.90
Subtotal 591,123,598.70 758,914,417.54 463,455,420.82 886,582,595.42 8,771,486.33 - 214,831.00 8,556,655.33
Municipalities
Opol, Misamis Oriental 3,458,557.00 18,139,694.00 9,471,961.00 12,126,290.00 NONE
Alubijid, Misamis Oriental 1,451,235.00 9,732,485.00 3,835,217.00 7,348,503.00 NONE
Laguindingan, Misamis Oriental 1,763,187.00 7,134,535.87 5,163,463.83 3,734,259.04
Lagonglong, Misamis Oriental 3,252,378.77 7,080,043.70 1,389,516.25 8,942,906.22 7,000.00 - - 7,000.00
Salay, Misamis Oriental 2,099,133.86 10,854,706.00 9,241,570.27 3,712,269.59 2,000,000.00 1,981,563.25 18,436.75
Binuangan, Misamis Oriental 4,301,980.73 4,285,827.00 3,516,813.54 5,070,994.19 - - - -
Claveria, Misamis Oriental 5,415,298.82 19,769,589.49 12,406,425.22 12,778,463.09 - - - -
Balingasag, Misamis Oriental 5,053,633.37 17,406,281.55 6,396,210.90 16,063,704.02 - 13,456,403.00 13,402,397.00 54,006.00
Mambajao, Misamis Oriental 1,008,469.80 7,679,224.84 5,658,157.71 3,029,536.93
Catarman, Camiguin 3,417,357.85 6,029,641.60 3,183,403.95 6,263,595.50
Mahinog, Camiguin 2,673,335.45 5,367,707.46 4,993,850.98 3,047,191.93 888,187.00 - 865,911.25 22,275.75
Guinsiliban, Camiguin 3,947,500.06 1,468,363.27 1,727,242.78 3,688,620.55 531,586.00 - 531,586.00 -
Sagay, Camiguin 1,439,196.62 5,118,835.75 3,452,623.92 3,105,408.45 560,993.00 - 560,993.00 -

159
Balingoan, Misamis Oriental 1,188,267.95 5,302,131.50 1,084,519.00 5,405,880.45 2,532,035.00 - 2,089,000.00 443,035.00
Kinoguitan, Misamis Oriental 903,554.92 5,224,283.50 4,822,222.00 1,305,616.42 - - - -
Sugbongcogon, Misamis Oriental - 4,605,411.65 1,984,240.34 2,621,171.31 545,469.59 458,398.66 545,469.59 458,398.66
Naawan, Misamis Oriental 4,180,190.59 7,637,104.45 2,800,842.82 9,016,452.22 - 1,458,275.00 1,356,000.00 102,275.00
Manticao, Misamis Oriental 3,121,175.12 8,531,774.35 4,159,575.12 7,493,374.35 - - - -
Lugait, Misamis Oriental 9,402,709.82 7,910,000.00 4,541,981.44 12,770,728.38 - - - -
Tagoloan, Misamis Oriental 25,491,184.43 41,251,313.39 10,202,818.94 56,539,678.88
Villanueva, Misamis Oriental - 15,156,567.00 9,387,182.24 5,769,384.76
Gitagum, Misamis Oriental 5,984,398.38 - 3,096,199.00 2,888,199.38 - - - -
Initao, Misamis Oriental 17,553,345.20 - 6,131,938.41 11,421,406.79 - - - -
Libertad, Misamis Oriental 9,935,718.33 - 5,174,800.55 4,760,917.78 - - - -
Cabanglasan, Bukidnon 5,447,853.80 10,938,800.00 9,525,474.59 6,861,179.21 -
Sumilao, Bukidnon 10,024,188.00 - 5,413,254.83 4,610,933.17 - - - -
Impasug-ong, Bukidnon 25,535,274.75 21,550,004.06 3,985,270.69
Libona, Bukidnon 6,431,394.76 14,978,403.00 7,052,411.50 14,357,386.26
Manolo Fortich, Bukidnon - 28,852,490.00 18,729,432.54 10,123,057.46 1,992,835.71 1,026,678.11 - 3,019,513.82
Baungon, Bukidnon 14,482,443.40 12,555,892.00 9,497,709.00 17,540,626.40 80,165.00 - - 80,165.00
Damulog, Bukidnon 2,721,054.46 11,188,625.30 9,271,930.10 4,637,749.66 - - - -
Dangcagan, Bukidnon 12,601,925.00 5,071,309.58 7,530,615.42 - - - -
Don Carlos, Bukidnon 9,497,850.28 7,435,835.65 2,462,417.32 14,471,268.61
Kadingilan, Bukidnon 2,957,292.39 10,345,867.00 7,043,040.64 6,260,118.75 - - - -
Kalilangan, Bukidnon 5,838,134.00 12,313,295.00 5,798,775.32 12,352,653.68 - - - -
Kibawe, Bukidnon 3,848,435.80 12,792,266.00 8,311,441.57 8,329,260.23 - - - -
Kitaotao, Bukidnon 8,052,533.23 20,299,501.20 7,915,398.85 20,436,635.58 10,215,235.33 3,698,564.40 10,672,505.63 3,241,294.10
Malitbog, Bukidnon 9,530,086.40 14,050,000.00 9,783,216.06 13,796,870.34 - - - -
Maramag, Bukidnon 3,190,000.00 27,530,028.00 17,173,849.47 13,546,178.53 - - - -
Pangantucan, Bukidnon 1,031,011.83 16,892,767.15 16,264,157.15 1,659,621.83 - - - -
Quezon, Bukidnon 5,856,229.38 28,209,373.00 19,911,993.63 14,153,608.75
Talakag, Bukidnon 4,374,874.98 26,800,471.34 10,338,889.44 20,836,456.88 - - - -
Calamba, Misamis Occidental 479,653.32 7,855,882.86 4,801,980.93 3,533,555.25 869,398.00 5,303,770.44 1,872,884.23 4,300,284.21
Concepcion, Misamis Occidental 606,215.63 4,798,229.22 2,675,173.91 2,729,270.94 472,319.08 1,264,218.27 252,852.71 1,483,684.64
Lopez Jaena, Misamis Occidental 95,978.44 7,408,528.25 5,000,721.54 2,503,785.15 1,597,511.17 1,886,823.87 850,723.06 2,633,611.98
Bonifacio, Misamis Occidental 2,309,506.00 9,925,067.00 6,480,729.00 5,753,844.00 - - - -
Clarin, Misamis Occidental 4,526,754.00 10,375,061.00 9,424,808.00 5,477,007.00 - - - -
Don Victoriano, Misamis Occidental 7,754,369.84 7,930,833.00 5,707,260.48 9,977,942.36 - - - -
Aloran, Misamis Occidental 9,731,025.00 8,130,423.51 1,600,601.49 -
Panaon, Misamis Occidental - 9,397,592.84 8,616,614.92 780,977.92 -
JImenez, Misamis Occidental 6,271,517.87 8,695,566.00 10,466,248.54 4,500,835.33 -
Kauswagan, Lanao del Norte 4,712,656.90 15,405,651.22 11,154,698.80 8,963,609.32
Linamon, Lanao del Norte 4,051,945.17 6,974,881.00 3,991,183.35 7,035,642.82
Matungao, Lanao del Norte 343,376.00 5,369,532.00 5,123,363.00 589,545.00
Poona Piagapo, Lanao del Norte 321,807.92 10,019,702.55 9,336,103.74 1,005,406.73
Baloi, Lanao del Norte 14,219,837.49 13,042,013.00 12,087,401.04 15,174,449.45
Pantao Ragat, Lanao del Norte - 8,335,802.00 8,335,802.00 -
Pantar, Lanao del Norte - 7,125,894.00 7,125,894.00 -
Bacolod, Lanao del Norte 266,915.00 7,981,196.00 6,942,888.00 1,305,223.00
Munai, Lanao del Norte 1,111,060.77 9,963,589.00 7,019,108.77 4,055,541.00
Tagoloan, Lanao del Norte 1,502.00 5,598,821.00 5,588,821.00 11,502.00

160
Kolambugan, Lanao del Norte 4,928,690.77 8,707,276.00 7,002,041.76 6,633,925.01
Tangcal, Lanao del Norte 36,327.60 7,230,489.24 7,230,489.24 36,327.60
Maigo, Lanao del Norte 616,360.91 7,772,668.40 8,000,418.37 388,610.94
Kapatagan, Lanao del Norte 7,642,589.15 15,973,495.33 17,389,433.98 6,226,650.50 - - - -
Sultan Naga Dimaporo, Lanao del Norte 1,979,379.00 11,547,371.00 8,085,160.00 5,441,590.00 - - - -
Tubod, Lanao del Norte 1,650,163.00 14,501,946.00 8,279,046.00 7,873,063.00
Sub-total 309,518,098.31 705,408,148.92 508,933,296.74 505,992,950.49 20,292,734.88 30,553,131.75 34,981,885.72 15,863,980.91
Total Region X 1,697,499,313.80 1,919,597,861.53 1,537,274,897.72 2,079,822,277.61 194,254,365.93 37,784,182.19 65,958,302.27 166,080,245.85
Region XI
Provinces
Province of Davao de Oro 3,546,360.72 136,641,801.86 83,485,238.74 56,702,923.84 18,475,788.87 2,630,199.86 9,606,746.60 11,499,242.13
Province of Davao del Norte 41,344,065.44 147,578,481.19 100,437,178.59 88,485,368.04 - - - -
Province of Davao del Sur 64,747,596.18 103,575,330.00 71,228,110.58 97,094,815.60 18,833,246.23 17,844,680.36 17,587,460.00 19,090,466.59
Province of Davao Oriental 5,478,975.11 138,400,000.00 82,920,668.02 60,958,307.09 - - - -
Province of Davao Occidental 39,015,717.45 205,262,565.44 112,735,322.85 131,542,960.04 200,000.00 - - 200,000.00
Subtotal 154,132,714.90 731,458,178.49 450,806,518.78 434,784,374.61 37,509,035.10 20,474,880.22 27,194,206.60 30,789,708.72
Cities
City of Tagum 7,815,774.90 110,894,305.50 79,005,445.54 39,704,634.86 18,606,548.05 - 1,892,129.75 16,714,418.30
City of Panabo 16,872,487.77 76,628,247.43 39,278,254.14 54,222,481.06 - 7,851,889.73 - 7,851,889.73
Island Garden City of Samal 76,189,023.80 10,372,295.45 53,931,793.39 32,629,525.86 620,000.00 - 350,000.00 270,000.00
City of Digos 37,287,057.59 69,304,028.35 51,362,575.71 55,228,510.23 1,965,018.48 - - 1,965,018.48
City of Mati 1,810,629.76 90,284,206.86 79,936,873.47 12,157,963.15 6,429,712.90 - 2,750,754.02 3,678,958.88
City of Davao 393,727,483.02 618,919,582.00 168,129,440.25 844,517,624.77 312,876,782.79 510,000.00 102,527,391.90 210,859,390.89
Total Cities 533,702,456.84 976,402,665.59 471,644,382.50 1,038,460,739.93 340,498,062.22 8,361,889.73 107,520,275.67 241,339,676.28
Municipalities
Municipality of Mawab 4,868,569.20 10,761,317.00 11,962,748.99 3,667,137.21 1,099,238.74 2,300,597.70 2,631,080.22 768,756.22
Municipality of Monkayo 1,519,378.28 27,912,970.00 26,700,484.35 2,731,863.93 8,279,327.40 - 4,201,162.46 4,078,164.94
Municipality of Montevista 2,667,221.89 13,398,000.00 7,228,887.22 8,836,334.67 2,280,122.13 2,667,221.89 3,414,041.40 1,533,302.62
Municipality of Nabunturan 6,361,028.46 21,771,879.30 10,555,537.50 17,577,370.26 7,438,712.13 9,681,261.80 4,214,489.74 12,905,484.19
Municipality of Compostela 4,500,000.00 20,608,563.00 12,082,880.58 13,025,682.42 3,388,437.62 12,724,691.71 4,473,400.82 11,639,728.51
Municipality of Laak 6,880,000.00 24,258,981.40 12,573,075.26 18,565,906.14 71,184.47 4,883,578.17 1,827,712.00 3,127,050.64
Municipality of Maragusan 783,759.18 18,515,003.53 15,521,019.83 3,777,742.88 921,130.26 2,219,009.20 1,995,082.64 1,145,056.82
Municipality of New Bataan 1,630,344.85 17,627,238.00 13,488,188.82 5,769,394.03 5,253,081.87 1,987,098.30 2,033,281.75 5,206,898.42
Municipality of Mabini 3,723,955.86 14,426,857.30 13,105,679.66 5,045,133.50 6,314,845.68 3,602,075.86 3,886,630.00 6,030,291.54
Municipality of Maco 1,287,020.59 25,614,168.41 25,169,564.00 1,731,625.00 848,380.59 3,170,249.17 1,150,305.00 2,868,324.76
Municipality of Pantukan 12,274,119.25 25,963,455.10 25,660,002.88 12,577,571.47 19,266,642.82 15,330,541.37 1,586,101.78 33,011,082.41
Municipality of Asuncion 124,376.19 15,494,402.84 15,410,196.05 208,582.98 - - - -
Municipality of Kapalong 7,814,247.22 26,069,913.00 15,112,904.73 18,771,255.49 - - - -
Municipality of San Isidro 3,509,500.51 8,613,788.50 6,342,590.09 5,780,698.92 - - - -
Municipality of Talaingod 1,152,424.89 15,468,888.75 14,306,318.88 2,314,994.76 - - - -
Municipality of Dujali 6,467,787.62 9,209,321.97 12,032,972.71 3,644,136.88 - - - -
Municipality of Carmen 3,363,073.59 18,853,650.00 19,167,415.55 3,049,308.04 - - - -
Municipality of Sto. Tomas 20,101,635.72 32,532,346.68 29,351,663.54 23,282,318.86 - - - -
Municipality of New Corella 3,965,046.26 17,510,583.31 14,230,049.99 7,245,579.58 - - - -
Municipality of Kiblawan 5,299,908.00 14,539,601.13 12,463,243.91 7,376,265.22 - - - -
Municipality of Padada 1,107,944.32 10,676,683.51 3,759,395.75 8,025,232.08 81,374.70 - - 81,374.70
Municipality of Hagonoy 4,615,691.15 18,797,170.70 15,813,979.10 7,598,882.75 150,264.50 98.60 150,165.90

161
Municipality of Sulop 1,706,484.58 11,000,000.00 11,436,952.11 1,269,532.47 - - - -
Municipality of Sta. Cruz 45,508,666.57 25,716,893.40 36,455,974.20 34,769,585.77 - - - -
Municipality of Malalag 7,368,302.63 10,984,089.00 14,909,157.19 3,443,234.44 - 137,382.02 62,092.02 75,290.00
Municipality of Bansalan 26,469,001.47 9,755,554.14 20,847,998.42 15,376,557.19 - - - -
Municipality of Matanao 7,304,619.17 16,231,762.30 11,158,048.44 12,378,333.03 4,629,911.60 - 1,627,573.00 3,002,338.60
Municipality of Magsaysay 297,355.58 14,388,302.70 14,380,635.46 305,022.82 - - - -
Municipality of Caraga 17,224,947.25 - 14,022,887.45 3,202,059.80 - - - -
Municipality of Manay 14,182,409.55 - 3,784,223.92 10,398,185.63 - - - -
Municipality of Tarragona 10,364,192.85 - 8,411,060.00 1,953,132.85 - - - -
Municipality of Baganga 4,116,355.69 23,911,727.68 10,308,309.07 17,719,774.30 - - - -
Municipality of Cateel 274,291.07 15,250,000.00 12,196,320.80 3,327,970.27 - - - -
Municipality of Boston 3,451,440.56 9,633,447.45 12,810,892.45 273,995.56 - - - -
Municipality of Governor Generoso 160,022.94 16,580,750.08 7,476,656.57 9,264,116.45 - - - -
Municipality of Lupon 1,814,595.13 26,335,626.74 20,882,607.73 7,267,614.14 - - - -
Municipality of San Isidro - 10,373,687.10 10,373,687.10 - - - - -
Municipality of Banaybanay 22,330.07 14,401,931.90 14,368,734.87 55,527.10 - - - -
Municipality of Sta. Maria 4,351.92 12,403,458.60 9,776,132.92 2,631,677.60 - - - -
Municipality of Don Marcelino 4,528,262.76 12,853,996.75 12,190,256.23 5,192,003.28 - - - -
Municipality of Jose Abad Santos 12,321,623.65 20,498,060.05 13,599,233.79 19,220,449.91 - - - -
Municipality of Malita 11,242,223.45 744,100,928.43 604,468,356.32 150,874,795.56 - - - -
Municipality of Sarangani 2,713,132.55 110,235,676.61 94,167,286.28 18,781,522.88 - - - -
Sub-total 275,091,642.47 1,513,280,676.36 1,290,064,210.71 498,308,108.12 60,022,654.51 58,703,707.19 33,103,051.43 85,623,310.27
Total Region XI 962,926,814.21 3,221,141,520.44 2,212,515,111.99 1,971,553,222.66 438,029,751.83 87,540,477.14 167,817,533.70 357,752,695.27
Region XII
Provinces
Province of Cotabato 74,257,972.60 233,795,564.02 183,829,499.00 124,224,037.62 5,883,863.71 - - 5,883,863.71
Province of South Cotabato 28,451,800.94 153,306,580.00 46,389,384.26 135,368,996.68 90,005,751.48 70,517,634.85 15,157,595.75 145,365,790.58
Province of Sultan Kudarat 12,588,217.87 136,323,962.00 113,280,414.97 35,631,764.90 - - - -
Sarangani Province 193,719,146.32 105,122,180.83 160,014,332.89 138,826,994.26 - - - -
Subtotal 309,017,137.73 628,548,286.85 503,513,631.12 434,051,793.46 95,889,615.19 70,517,634.85 15,157,595.75 151,249,654.29
Cities
City of Kidapawan 14,759,946.00 73,228,890.00 41,211,981.00 46,776,855.00 157,687.01 - - 157,687.01
City of Tacurong 39,112,270.93 49,678,544.00 26,149,414.32 62,641,400.61 - - - -
City of Koronadal 26,118,112.76 78,971,925.00 49,209,432.48 55,880,605.28 - - - -
General Santos City 47,585,740.50 - 36,838,715.82 10,747,024.68 - - - -
Subtotal 127,576,070.19 201,879,359.00 153,409,543.62 176,045,885.57 157,687.01 - - 157,687.01
Municipalities
Municipality of Alamada 1,993,315.44 22,662,392.40 16,933,339.19 7,722,368.65 - - - -
Municipality of Aleosan 2,894,205.49 11,432,753.00 10,116,870.74 4,210,087.75 - - - -
Municipality of Antipas 2,005,063.02 14,155,000.00 10,977,512.50 5,182,550.52 - - - -
Municipality of Arakan 5,968,035.15 22,547,944.50 20,689,052.62 7,826,927.03 - - - -
Municipality of Banisilan 2,008,682.90 33,462,090.91 22,469,055.47 13,001,718.34 - - - -
Municipality of Carmen 38,855,527.60 30,476,522.00 24,563,169.50 44,768,880.10 - - - -
Municipality of Kabacan 2,281,039.01 22,796,000.00 18,741,013.19 6,336,025.82 - - - -
Municipality of Libungan 1,565,280.80 13,443,135.03 9,904,388.90 5,104,026.93 - - - -
Municipality of Magpet 7,154,985.24 20,332,500.00 22,327,495.79 5,159,989.45 30,479.25 30,479.25 -
Municipality of Makilala 13,492,443.00 21,630,854.00 11,503,456.00 23,619,841.00 22,955,454.20 - 10,259,385.50 12,696,068.70
Municipality of Matalam 30,742,800.93 22,648,576.15 23,453,160.95 29,938,216.13 550,000.00 - 541,987.00 8,013.00

162
Municipality of Midsayap 2,157,577.36 30,337,108.60 22,250,300.64 10,244,385.32 - - - -
Municipality of M'lang 1,203,482.25 20,787,361.00 16,363,119.33 5,627,723.92 - 200,480.00 - 200,480.00
Municipality of Pigcawayan 11,359,113.29 16,564,210.19 9,852,822.24 18,070,501.24 - 470,000.00 - 470,000.00
Municipality of Pikit 1,702,978.57 32,225,409.95 19,465,518.57 14,462,869.95 - - - -
Municipality of President Roxas 15,285,784.77 18,444,735.75 21,494,551.74 12,235,968.78 35,345.00 - - 35,345.00
Municipality of Tulunan 13,612,861.35 15,745,338.90 13,384,471.14 15,973,729.11 3,448,609.23 - 1,192,299.99 2,256,309.24
Municipality of Alabel 206,932,950.24 173,031,657.77 88,850,693.00 291,113,915.01 - - - -
Municipality of Maasim 22,671,500.00 - 19,745,200.00 2,926,300.00 - - - -
Municipality of Kiamba 39,067,930.49 - 6,052,256.49 33,015,674.00 - - - -
Municipality of Maitum 17,075,534.71 - 14,180,397.82 2,895,136.89 - - - -
Municipality of Glan 20,778,167.17 - 18,875,769.99 1,902,397.18 - - - -
Municipality of Malapatan 13,524,865.00 - 9,393,414.25 4,131,450.75 - - - -
Municipality of Malungon 38,963,372.15 - 25,006,117.75 13,957,254.40 - - - -
Municipality of Bagumbayan 4,659,615.24 22,892,710.00 18,500,205.54 9,052,119.70 - - - -
Municipality of Columbio 5,569,720.32 20,162,329.20 12,523,663.69 13,208,385.83 - - - -
Municipality of Esperanza 11,812,960.43 17,301,875.00 20,157,366.15 8,957,469.28 - - - -
Municipality of Isulan 15,075,388.16 25,703,121.00 27,960,770.72 12,817,738.44 - - - -
Municipality of Kalamansig 4,515,072.26 19,060,848.00 21,431,425.40 2,144,494.86 - - - -
Municipality of Lambayong 8,954,306.94 16,523,734.05 14,943,627.00 10,534,413.99 63,433.00 - 63,433.00 -
Municipality of Lebak 9,223,574.34 28,943,805.71 28,050,464.46 10,116,915.59 - - - -
Municipality of Lutayan 2,964,755.85 14,883,264.00 13,414,569.20 4,433,450.65 - - - -
Municipality of Palimbang - 21,399,338.10 18,399,338.10 3,000,000.00 - - - -
Municipality of Pres. Quirino 6,475.90 11,167,259.00 9,918,437.90 1,255,297.00 - - - -
Municipality of Sen. Ninoy Aquino 1,029,852.12 12,676,765.00 9,367,881.46 4,338,735.66 - - - -
Municipality of Banga 5,780,188.14 23,365,996.45 15,315,258.40 13,830,926.19 - - - -
Municipality of Lake Sebu 1,257,342.24 24,100,960.85 19,559,373.14 5,798,929.95 - - - -
Municipality of Norala 10,924,922.28 10,762,720.75 11,562,837.55 10,124,805.48 - - - -
Municipality of Polomolok 39,243,490.00 - 23,950,664.25 15,292,825.75 12,102,549.20 13,413,722.70 5,265,088.74 20,251,183.16
Municipality of Sto. Niño 6,804,362.29 9,598,600.00 8,571,928.84 7,831,033.45 - - - -
Municipality of Surallah 136,298.00 25,609,397.53 13,537,922.00 12,207,773.53 3,574,266.90 7,126,801.53 2,181,820.56 8,519,247.87
Municipality of Tampakan 16,391,149.87 - 11,178,634.56 5,212,515.31 3,302,012.04 3,120,082.81 3,828,662.52 2,593,432.33
Municipality of Tantangan 6,760,978.60 10,860,981.25 10,757,786.05 6,864,173.80 - - - -
Municipality of T'boli 8,055,239.78 29,389,481.24 21,838,702.51 15,606,018.51 - - - -
Municipality of Tupi 20,155,867.54 - 13,089,212.58 7,066,654.96 920,684.28 4,267,313.93 3,384,827.74 1,803,170.47
Sub total 692,619,056.23 887,126,777.28 820,623,217.31 759,122,616.20 46,982,833.10 28,598,400.97 26,747,984.30 48,833,249.77
Total Region XII 1,129,212,264.15 1,717,554,423.13 1,477,546,392.05 1,369,220,295.23 143,030,135.30 99,116,035.82 41,905,580.05 200,240,591.07
Region XIII
Provinces
Province of Agusan del Norte 178,052,011.54 26,838,810.23 151,213,201.31
Province of Agusan del Sur 295,004,637.21 84,751,011.54 63,361,521.65 231,643,115.56
Province of Dinagat Islands 25,011,257.81 83,678,118.76 72,319,740.83 36,369,635.74 141,895,193.48 57,552,247.85 84,342,945.63
Province of Surigao del Norte 95,817,169.20 42,378,753.79 53,438,415.41 39,349,397.50 23,119,709.21 23,667,988.75 38,801,117.96
Province of Surigao del Sur 204,194,914.65 164,194,564.44 299,361,225.66 69,028,253.43 25,814,817.36 - - 25,814,817.36
Subtotal 524,210,809.67 521,741,863.94 504,260,052.16 541,692,621.45 65,164,214.86 165,014,902.69 81,220,236.60 148,958,880.95
Cities
Bayugan City 137,848,808.03 82,033,580.37 55,815,227.66
Bislig City 99,861,189.13 56,910,900.00 51,547,454.24 105,224,634.89
Butuan City 133,452,653.54 173,693,458.56 67,312,556.32 239,833,555.78

163
Cabadbaran City 20,032,243.99 68,121,276.51 42,110,593.07 46,042,927.43
Surigao City 104,970,101.37 69,357,940.41 119,647,104.44 54,680,937.34
Tandag City 10,031,084.98 76,352,741.53 36,691,838.14 49,691,988.37
Subtotal 368,347,273.01 582,285,125.04 399,343,126.58 551,289,271.47 - - - -
Municipalities
Municipality of Buenavista 9,327,496.85 19,047,942.76 1,780,382.00 26,595,057.61
Municipality of Carmen 8,894,898.15 9,224,572.06 5,165,863.33 12,953,606.88 -
Municipality of Jabonga 10,369,852.06 - 7,936,691.73 2,433,160.33
Municipality of Kitcharao 5,590,836.05 10,482,571.88 4,989,034.29 11,084,373.64
Municipality of Las Nieves - 17,995,204.99 10,451,503.36 7,543,701.63
Municipality of Magallanes 5,141,727.67 6,825,150.00 823,695.50 11,143,182.17
Municipality of Nasipit - 17,097,912.03 6,772,242.00 10,325,670.03
Municipality of R.T.R. 3,279,842.74 6,201,676.95 3,087,015.57 6,394,504.12
Municipality of Santiago 11,000,000.00 - 2,237,310.28 8,762,689.72
Municipality of Tubay - 14,721,934.60 7,384,185.64 7,337,748.96
Municipality of Bunawan 18,919,011.35 840,000.00 17,915,676.68 1,843,334.67
Municipality of Esperanza 30,000,000.00 - 18,439,518.69 11,560,481.31
Municipality of La Paz 4,019,891.25 44,909,135.47 33,696,668.28 15,232,358.44
Municipality of Loreto 36,828,149.28 - 25,521,729.95 11,306,419.33 - 102,600.00 98,775.00 3,825.00
Municipality of Prosperidad 29,974,723.81 - 11,508,198.27 18,466,525.54
Municipality of Rosario 20,749,708.04 128,274.49 17,477,388.83 3,400,593.70
Municipality of San Francisco - 29,217,475.16 13,907,311.28 15,310,163.88
Municipality of San Luis 43,812,126.03 - 12,929,087.57 30,883,038.46
Municipality of Sibagat 18,178,615.68 - 10,198,232.33 7,980,383.35
Municipality of Sta. Josefa 11,356,959.02 - 5,017,219.94 6,339,739.08
Municipality of Talacogon - 17,209,632.15 12,956,701.76 4,252,930.39
Municipality of Trento 4,143,639.75 19,077,600.00 18,049,852.11 5,171,387.64 - 8,416,254.12 8,292,741.00 123,513.12
Municipality of Veruela 14,395,638.14 - 13,615,958.38 779,679.76
Municipality of Basilisa - 11,075,343.78 6,749,876.94 4,325,466.84 - 20,000.00 - 20,000.00
Municipality of Cagdianao - 8,759,254.02 4,520,998.93 4,238,255.09 - 1,810,000.00 1,800,000.00 10,000.00
Municipality of Dinagat 281,214.40 6,175,877.75 4,512,518.67 1,944,573.48
Municiplaity of Libjo 12,185,486.25 7,854,877.65 8,511,719.54 11,528,644.36 - 20,000.00 - 20,000.00
Municipality of Loreto 3,401,147.17 8,051,370.96 5,750,357.70 5,702,160.43 - - -
Municipality of San Jose 4,167,994.23 6,958,569.90 6,363,012.70 4,763,551.43
Municipality of Tubajon 1,312,329.99 5,794,316.71 5,690,172.02 1,416,474.68
Municipality of Alegria 4,721,658.96 6,305,255.37 5,237,673.81 5,789,240.52 - - - -
Municipality of Bacuag 860,137.43 6,318,218.16 4,007,370.96 3,170,984.63 -
Municipality of Burgos - 3,713,388.45 2,993,990.69 719,397.76 10,000.00 321,542.07 315,267.86 16,274.21
Municipality of Claver 24,390,620.33 46,656,704.77 25,243,397.97 45,803,927.13
Municipality of Dapa - 9,462,060.55 3,120,687.67 6,341,372.88 - 8,364,000.00 3,342,680.00 5,021,320.00
Municipality of Del Carmen - 9,761,809.56 7,306,942.01 2,454,867.55 121,016.15 76,698.91 194,357.78 3,357.28
Municipality of General Luna - 7,766,219.80 5,714,204.33 2,052,015.47 - 8,898,339.00 5,764,118.10 3,134,220.90
Municipality of Gigaquit 375,283.63 7,803,824.92 4,301,868.50 3,877,240.05
Municipality of Mainit 8,684,125.71 2,000,000.00 6,684,125.71
Municipality of Malimono 2,098,149.65 6,571,888.36 5,600,521.58 3,069,516.43 - 3,000,000.00 2,998,600.00 1,400.00
Municipality of Pilar 5,415,905.00 5,175,248.00 240,657.00 - 15,535,843.00 11,017,997.00 4,517,846.00
Municipality of Placer 13,452,497.48 8,300,313.13 2,309,206.47 19,443,604.14
Municipality of San Benito 4,159,748.62 2,576,320.00 1,583,428.62 - 2,712,163.48 2,009,517.50 702,645.98

164
Municipality of San Francisco 12,629,035.35 5,873,683.91 11,985,256.72 6,517,462.54 - 5,869,000.00 - 5,869,000.00
Municipality of San Isidro 4,654,619.00 3,161,714.87 1,492,904.13 - 549,752.20 38,410.96 511,341.24
Municipality of Sta. Monica 4,465,726.20 2,481,885.13 1,983,841.07 469,718.45 592,042.50 929,712.88 132,048.07
Municipality of Sison 897,719.44 5,521,076.85 2,718,685.34 3,700,110.95 - 16,733,000.00 - 16,733,000.00
Municipality of Socorro 8,331,827.86 4,181,555.66 4,150,272.20 - 9,833,060.00 8,285,021.39 1,548,038.61
Municipality of Tagana-an - 8,572,224.60 4,283,410.59 4,288,814.01 -
Municipality of Tubod 1,864,327.22 5,260,135.15 3,254,193.58 3,870,268.79
Municipality of Barobo 4,735,307.04 19,686,673.94 13,212,522.43 11,209,458.55
Municipality of Bayabas - 10,264,236.36 3,425,641.31 6,838,595.05
Municipality of Cagwait - 15,024,958.07 7,663,329.51 7,361,628.56
Municipality of Cantilan 84,837.03 15,313,645.40 9,555,312.47 5,843,169.96
Municipality of Carmen - 17,505,815.97 13,557,317.26 3,948,498.71
Municipality of Carrascal 37,833,165.04 17,368,856.62 30,046,809.12 25,155,212.54
Municipality of Cortes - 12,736,122.18 11,833,878.58 902,243.60
Municipality of Hinatuan 2,234,362.80 15,514,158.32 10,527,639.25 7,220,881.87
Municipality of Lanuza 11,413.26 9,135,097.09 5,068,424.17 4,078,086.18
Municipality of Lianga 205,809.73 10,644,983.84 7,384,744.71 3,466,048.86
Municipality of Lingig 3,794,465.96 13,442,857.95 9,065,160.69 8,172,163.22
Municipality of Madrid 1,000.00 11,724,345.78 5,384,147.68 6,341,198.10
Municipality of Marihatag 1,402,212.52 11,906,415.00 6,531,202.00 6,777,425.52
Municipality of San Agustin 2,291,726.58 13,708,280.18 9,530,788.71 6,469,218.05
Municipality of San Miguel 1,056,016.37 16,964,921.69 10,729,783.55 7,291,154.51
Municipality of Tagbina 3,775,812.53 16,632,571.55 8,791,064.50 11,617,319.58
Municipality of Tago 9,367,309.94 13,231,948.80 10,447,874.93 12,151,383.81
Subtotal 435,414,156.20 682,053,338.02 584,369,899.02 533,097,595.20 600,734.60 82,854,295.28 45,087,199.47 38,367,830.41
Region XIII Total 1,327,972,238.88 1,786,080,327.00 1,487,973,077.76 1,626,079,488.12 65,764,949.46 247,869,197.97 126,307,436.07 187,326,711.36
BARMM
Provinces
Province of Maguindanao 11,228,180.31 184,677,346.16 184,672,333.11 11,233,193.36 - 3,119,285.00 3,118,227.00 1,058.00
Province of Lanao del Sur 213,470,940.60 187,537,373.00 25,933,567.60 1,043,122.75 12,056,224.80 13,099,347.55
Province of Sulu 116,752,043.50 81,726,430.45 35,025,613.05 -
Province of Tawi Tawi - 91,394,116.36 63,975,881.44 27,418,234.92 -
Province of Basilan 19,296,265.45 90,424,889.35 57,098,446.50 52,622,708.30 None None None None
Subtotal 30,524,445.76 696,719,335.97 575,010,464.50 152,233,317.23 1,043,122.75 15,175,509.80 3,118,227.00 13,100,405.55
Cities
City of Cotabato 5,920,217.83 96,951,671.05 86,803,514.74 16,068,374.14 708,110.00 600,000.00 108,110.00
Marawi City 5,444,570.83 52,950,000.00 58,394,570.83 - -
Isabela City 43,607,405.07 52,229,621.50 36,753,621.47 59,083,405.10 None None None None
Lamitan City 25,215,700.10 50,651,537.85 25,499,344.19 50,367,893.76 None None None None
Subtotal 80,187,893.83 252,782,830.40 207,451,051.23 125,519,673.00 - 708,110.00 600,000.00 108,110.00
Municipalities
Mamasapano - 7,150,000.00 7,150,000.00 - - - - -
Shariff Saydona Mustapha 509,407.96 7,355,439.30 6,955,439.30 909,407.96 - - - -
Radjah Buayan - 7,401,942.00 7,401,942.00 - - - - -
Parang 414,093.07 26,429,070.00 25,814,442.07 1,028,721.00 - 500,000.00 - 500,000.00
Matanog 4,220.40 9,414,833.00 9,411,044.48 8,008.92 23,345.73 - - 23,345.73
Buldon 100,000.00 13,614,389.14 11,476,631.40 2,237,757.74 - - - -
Datu Abdullah Sangki - 10,797,500.00 10,705,165.00 92,335.00 1,694,312.05 - 1,637,000.00 57,312.05

165
Shariff Aguak 955,147.52 11,800,000.00 11,203,873.51 1,551,274.01 - - - -
Datu Piang 943,417.70 9,800,000.04 4,364,684.00 6,378,733.74 -
Datu Salibo - 5,825,000.00 4,077,500.00 1,747,500.00 -
Datu Saudi - 7,640,371.25 7,415,000.00 225,371.25 -
South Upi - 8,053,117.37 6,800,405.87 1,252,711.50 -
Pagalungan 3,875,615.54 21,631,583.00 24,060,383.00 1,446,815.54 -
Paglat 1,312,036.00 2,361,811.00 564,349.30 3,109,497.70 -
Datu Montawal 796.00 8,101,542.00 8,102,338.00 - -
Datu Paglas 1,840,356.00 9,025,000.00 8,119,169.66 2,746,186.34 -
Amai Manabilang (Bumbaran) 12,095,129.51 8,466,590.66 3,628,538.85 -
Bubong 17,046,369.19 17,046,369.19 - -
Tagoloan 9,330,891.48 9,330,891.48 - -
Wao 6,387,652.82 16,602,210.00 8,730,536.80 14,259,326.02 321,044.33 223,600.00 97,444.33
Masiu 21,045.16 5,521,690.00 5,400,644.84 142,090.32 -
Poona Bayabao 29,220.12 6,049,374.70 5,920,154.58 158,440.24 -
Tamparan 12,392.52 5,222,393.00 5,110,000.48 124,785.04 -
Lumba Bayabao 12,014,324.10 12,014,324.10 - -
Maguing 10,541,678.16 10,541,678.16 - -
Taraka 6,900,415.25 6,900,415.25 - -
Buadiposo Buntong 7,993,646.80 7,993,646.80 - -
Piagapo 10,162,490.49 10,061,314.82 101,175.67 -
Balindong 10,835,483.94 10,835,483.94 - -
Ditsaan Ramain 11,068,722.13 11,068,722.13 - -
Kapai 10,801,861.06 10,801,861.06 - -
Marantao 1,621,534.92 11,514,347.40 12,397,812.65 738,069.67 -
Mulondo 5,211,860.40 15,015,538.60 17,735,920.75 2,491,478.25 -
Saguiaran 2,257,141.70 8,612,328.60 10,034,074.43 835,395.87 -
Bacolod Kalawi 17,753.71 12,367,386.10 12,384,906.11 233.70 -
Madalum 12,883,957.80 12,682,575.16 201,382.64 -
Madamba 8,622,956.20 7,976,204.49 646,751.71 -
Calanogas 6,008,305.94 6,008,305.94 - -
Pagayawan 7,621,418.25 7,616,368.25 5,050.00 -
Pualas 7,881,023.85 7,881,023.85 - -
Binidayan 8,630,911.71 7,983,593.33 647,318.38 -
Marogong 9,561,204.85 9,561,204.85 - -
Tubaran 10,807,516.76 10,537,328.84 270,187.92 -
Bayang 7,749,143.55 7,749,143.55 - -
Lumbayanague 9,357,933.35 9,274,433.40 83,499.95 -
Sultan Domalondong 5,022,877.83 5,020,822.80 2,055.03 -
Butig 7,292,156.29 7,292,156.29 - -
Lumbaca Unayan 4,038,610.65 4,038,610.65 - -
Lumbatan 7,310,596.80 7,310,596.80 - -
Malabang 5,681.18 12,269,499.20 12,275,180.38 - -
Picong - 8,846,743.65 8,846,743.65 - -
Tugaya - 7,988,756.50 7,988,756.50 - -
Balabagan 9,728,778.95 9,718,070.55 10,708.40 -
Ganassi 10,126,555.90 9,162,996.07 963,559.83 -
Kapatagan 9,260,901.00 9,260,901.00 - -

166
Banguingui (Tongkil) 11,063,791.45 8,850,000.00 2,213,791.45 -
Hadji Panglima Tahil 4,414,351.50 4,414,351.50 - 1,320,665.46 1,320,665.46
Indanan 15,916,403.60 15,916,403.60 - 4,377,010.99 4,377,010.99
Jolo 20,409,796.46 14,286,857.52 6,122,938.94 -
Kalingalan Caluang 10,246,429.06 5,968,891.81 4,277,537.25 -
Lugus 7,027,057.65 4,918,940.36 2,108,117.29 -
Luuk 8,671,559.95 6,070,091.96 2,601,467.99 -
Maimbung 10,960,760.48 7,672,905.17 3,287,855.31 -
Omar 7,750,000.00 7,750,000.00 - -
Panamao 13,117,176.94 11,895,373.95 1,221,802.99 -
Pandami 9,266,701.45 6,486,691.02 2,780,010.43 -
Panglima Estino 7,686,012.20 7,686,012.20 - 2,305,803.66 2,305,803.66
Pangutaran 10,860,175.80 7,602,123.06 3,258,052.74 -
Parang 19,877,496.04 13,807,805.00 6,069,691.04 -
Pata 6,718,808.75 4,703,166.12 2,015,642.63 -
Patikul 15,250,410.05 10,675,287.04 4,575,123.01 -
Siasi 14,472,491.85 14,472,491.85 - 4,341,747.55 4,341,747.55
Talipao 19,298,604.05 13,444,897.55 5,853,706.50 -
Tapul 6,606,461.75 6,606,461.75 - 3,170,151.83 3,170,151.83
Municipality of Languyan 4,183,200.76 15,356,512.80 15,356,512.80 4,183,200.76 -
Municipality of Panglima Sugala - 14,435,326.56 14,435,326.56 -
Municipality of Sibutu 10,147.55 15,356,512.80 7,434,547.46 7,932,112.89 -
Municipality of Sapa Sapa 20,943.14 10,200,051.00 10,200,051.00 20,943.14 -
Municipality of Sitangkai 913,462.90 17,487,832.80 16,243,085.00 2,158,210.70 -
Municipality of Tandubas 950,051.78 15,439,913.83 13,949,654.06 2,440,311.55 -
Municipality of Bongao 3,623,495.66 11,487,785.75 9,779,094.50 5,332,186.91 -
Municipaltiy of Simunul - 10,022,343.00 9,270,341.00 752,002.00 -
Municipality of South Ubian 2,974,501.64 11,974,431.36 8,917,129.74 6,031,803.26 -
Municipality of Mapun 2,985,184.41 2,985,184.41 - -
Municipality of Turtle Islands 2,149,791.04 2,149,791.04 -
Akbar 304,199.65 6,406,448.80 1,396,705.50 5,313,942.95 None None None None
Albarka 11,898,348.50 20,985,984.45 8,143,000.00 24,741,332.95 None None None None
Hadji Muhtamad 2,789,815.25 NO REPORT SUBMITTED 2,789,815.25 None None None None
Lantawan 741,372.79 7,025,000.00 2,069,992.33 5,696,380.46 NONE
Maluso 24,846,993.98 29,562,185.50 18,606,620.01 35,802,559.47 None None None None
Muhammad Ajul 6,036,575.63 13,281,625.80 5,492,243.00 13,825,958.43
Tabuan-Lasa 14,995,099.26 5,532,027.00 2,927,789.00 17,599,337.26 None None None None
Tuburan 2,804,608.44 8,119,771.00 1,659,959.66 9,264,419.78 NONE
Ungkaya Pukan 9,518,656.80 7,499,941.60 3,665,294.15 13,353,304.25 None None None None
Subtotal 112,130,846.45 982,030,886.16 842,493,804.85 251,667,927.75 2,038,702.11 16,015,379.49 1,860,600.00 16,193,481.60
Total BARMM 222,843,186.04 1,931,533,052.53 1,624,955,320.58 529,420,917.98 3,081,824.86 31,898,999.29 5,578,827.00 29,401,997.15

167
Annex D
LGUs with Insufficient allocation for LDRRMF
Region Count LGU

II 1 Maddela, Quirino
III 2 Province of Bulacan
III 3 Province of Zambales
IV-A 4 Cavite City, Cavite
IV-B 5 Mamburao, Occidental Mindoro
IV-B 6 Paluan, Occidental Mindoro
V 7 Pili, Camarines Sur
V 8 Aroroy, Masbate
VII 9 Tapaz, Capiz
VII 10 Malabuyoc, Cebu
VII 11 Oslob, Cebu
VII 12 Samboan, Cebu
VII 13 Sogod, Cebu
XIII 14 Bunawan, Agusan del Sur
XIII 15 Surigao City, Surigao del Norte
Total 15
Consolidated Report on the Audit of the DRRM Fund

168
Annex E
LGUs with Low Utilization Rate of LDRRMF

Percentage of
Region Count LGU
Implementation
NCR 1 Taguig City 5.62%
NCR 2 Navotas City 23.59%
NCR 3 Malabon 32.11%
NCR 4 Muntinlupa City 50.37%
NCR 5 Paranaque city 51.31%
NCR 6 Las Pinas City 60.11%
NCR 7 Pasig City
NCR 8 Quezon City
Subtotal 8
CAR 1 Mankayan, Benguet 9.74%
CAR 2 Boliney, Abra 21.83%
CAR 3 Mayoyao, Ifugao 22.11%
CAR 4 Baguio City, Benguet 26.34%
CAR 5 Sablan, Benguet 29.52%
CAR 6 Province of Ifugao 36.00%
CAR 7 Atok, Benguet 38.40%
CAR 8 Tublay, Benguet 41.00%
CAR 9 Aguinaldo, Ifugao 44.00%
CAR 10 Lamut, Ifugao 54.43%
CAR 11 Luba, Abra 66.00%
Subtotal 11
I 1 Currimao, Ilocos Norte 6.16%
I 2 Pugo, La Union 9.25%
I 3 Sarrat, Ilocos Norte 15.43%
I 4 Bacnotan, La Union 33.43%
I 5 San Gabriel, La Union 37.69%
I 6 San Juan, La Union 43.51%
I 7 Salcedo, Ilocos Sur 56.81%
I 8 Piddig, Ilocos Norte 66.00%
Subtotal 8
II 1 Bayombong, Nueva Vizcaya 12.68%
II 2 Sta. Praxedes, Cagayan 20.00%
II 3 Villaverde, Nueva Vizcaya 20.51%
II 4 Diadi, Nueva Vizcaya 21.06%
II 5 Ballesteros, Cagayan 25.01%
II 6 Kayapa, Nueva Vizcaya 27.54%
II 7 Sto Nino, Cagayan 27.79%
II 8 Sanchez Mira, Cagayan 29.73%
II 9 Bagabag, Nueva Vizcaya 32.88%
II 10 Nagtipunan, Quirino 38.33%
II 11 Province of Nueva Vizcaya 39.36%
II 12 Ambaguio, Nueva Vizcaya 40.13%
II 13 Province of Batanes 42.08%
II 14 Lasam, Cagayan 47.03%
II 15 Lallo, Cagayan 48.95%

169
Annex E
Percentage of
Region Count LGU
Implementation
II 16 Piat, Cagayan 48.99%
II 17 Kasibu, Nueva Vizcaya 49.05%
II 18 Sta. Teresita, Cagayan 49.29%
II 19 Quezon, Nueva Vizcaya 49.55%
II 20 Solano, Nueva Vizcaya 49.89%
II 21 Abulug, Cagayan 52.12%
II 22 Calayan, Cagayan 52.68%
II 23 Dupax del Norte, Nueva Vizcaya 63.93%
II 24 Tuguegarao City, Cagayan 65.14%
II 25 Cabbaroguis, Quirino 66.33%
II 26 Aurora, Isabela 67.78%
II 27 Gamu, Isabela 70.15%
II 28 Jones, Isabela
II 29 San Agustin, Isabela
II 30 San Mariano, Isabela
II 31 Province of Quirino
Subtotal 31
III 1 Cabanatuan, Nueva Ecija 43.55%
III 2 Province of Pampanga 46.50%
III 3 City of San Fernando, Pampanga 55.94%
III 4 Science City of Muñoz, Nueva Ecija 66.53%
III 5 City of Malolos, Bulacan
III 6 City of San Jose, Nueva Ecija
Subtotal 6
IV-A 1 Cuenca, Batangas 9.66%
IV-A 2 Majayjay, Laguna 16.98%
IV-A 3 Luisiana, Laguna 22.41%
IV-A 4 Antipolo City, Rizal 26.92%
IV-A 5 Nagcarlan, Laguna 29.70%
IV-A 6 Indang, Cavite 29.90%
IV-A 7 General E. Aguinaldo, Cavite 33.17%
IV-A 8 Padre Garcia, Batangas 36.47%
IV-A 9 Rosario, Batangas 43.00%
IV-A 10 Cabuyao City, Laguna 51.51%
IV-A 11 Alitagtag, Batangas 53.57%
IV-A 12 Tagaytay City, Cavite 54.09%
IV-A 13 Paete, Laguna 54.53%

170
Annex E
Percentage of
Region Count LGU
Implementation
IV-A 14 Pila, Laguna 55.70%
IV-A 15 Pangil, Laguna 60.12%
IV-A 16 Pakil, Laguna
Subtotal 16
IV-B 1 San Jose, Occidental Mindoro 4.26%
IV-B 2 Boac, Marinduque 14.88%
IV-B 3 Paluan, Occidental Mindoro 16.99%
IV-B 4 Roxas. Oriental Mindoro 19.00%
IV-B 5 Sta. Cruz, Occidental Mindoro 21.80%
IV-B 6 Bongabong, Oriental Mindoro 22.00%
IV-B 7 Sta. Cruz, Marinduque 26.15%
IV-B 8 Mogpog, Marinduque 27.16%
IV-B 9 Abra de Ilog, Occidental Mindoro 38.04%
IV-B 10 Looc, Occidental Mindoro 38.48%
IV-B 11 Mansalay, Oriental Mindoro 39.00%
IV-B 12 Gasan, Marinduque 45.27%
IV-B 13 Pinamalayan. Oriental Mindoro 46.00%
IV-B 14 Calintaan, Occidental Mindoro 52.62%
IV-B 15 Torrijos, Marinduque 57.85%
IV-B 16 Bulalacao, Oriental Mindoro 68.00%
IV-B 17 Calatrava, Marinduque
IV-B 18 Calatrava, Romblon
IV-B 19 Concepcion, Romblon
IV-B 20 Palawan Province
Subtotal 20
V 1 Labo, Camarines Norte 10.74%
V 2 Gubat, Sorsogon 17.34%
V 3 San Vicente, Camarines Norte 20.70%
V 4 Daraga, Albay 20.94%
V 5 Uson, Masbate 22.10%
V 6 Placer, Masbate 26.25%
V 7 San Fernando, Camarines Sur 30.86%
V 8 Prieto Diaz, Sorsogon 31.60%
V 9 Rapu-Rapu, Albay 33.81%
V 10 Sta. Magdalena, Sorsogon 35.40%
V 11 Minalabac, Camarines Sur 39.00%
V 12 Vinzons, Camarines Norte 42.65%
V 13 Pandan, Catanduanes 44.42%
V 14 Nabua, Camarines Sur 45.00%
V 15 Milaor, Camarines Sur 46.00%
V 16 Bula, Camarines Sur 47.00%
V 17 Sagnay, Camarines Sur 48.95%

171
Annex E
Percentage of
Region Count LGU
Implementation
V 18 City of Tobaco, Albay 49.00%
V 19 Jovellar, Albay 50.06%
V 20 Bulan, Sorsogon 52.39%
V 21 Magallanes, Sorsogon 54.54%
V 22 Caramoran, Catanduanes 55.99%
V 23 Bacacay, Albay 57.00%
V 24 Castilla, Sorsogon 66.00%
V 25 San Andres, Catanduanes 68.35%
V 26 Monreal, Masbate
V 27 San Jacinto, Masbate
Subtotal 27
VI 1 Estancia, Iloilo North 4.30%
VI 2 Igbaras, Iloilo South 11.57%
VI 3 Sapian, Capiz 29.41%
VI 4 Calinog, Iloilo South 31.00%
VI 5 Roxas City, 31.28%
VI 6 Dumalag, Capiz 44.15%
VI 7 Valderrama, Antique 53.60%
VI 8 Belison, Antique 63.47%
VI 9 Tapaz, Capiz 65.56%
VI 10 Patnongon, Antique 68.80%
VI 11 Sibalom, Antique 73.72%
VI 12 Buruanga, Aklan
VI 13 Lezo, Aklan
VI 14 Malay, Aklan
VI 15 Ajuy, Iloilo North
VI 16 Banate, Iloilo North
VI 17 Batad, Iloilo North
VI 18 Lemery, Iloilo North
VI 19 Sara, Iloilo North
VI 20 Toboso, Negros Occidental
VI 21 Moises, Padilla, Negros Occidental
VI 22 Province of Negros Occidental
Subtotal 22
VII 1 Province of Negros Oriental 1.02%
VII 2 Argao, Cebu 6.91%
VII 3 Sierra Bullones, Bohol 7.77%
VII 4 Basay, Cebu 8.00%
VII 5 Santander, Cebu 12.00%
VII 6 Balilihan, Bohol 21.41%
VII 7 Corella, Bohol 21.53%
VII 8 Lapu-Lapu City 23.00%

172
Annex E
Percentage of
Region Count LGU
Implementation
VII 9 Aloguinsan, Cebu 32.00%
VII 10 Cebu City 36.81%
VII 11 Pinamungajan, Cebu 43.00%
VII 12 Inabanga, Bohol 51.00%
VII 13 Pilar, Cebu 51.70%
VII 14 Tudela, Cebu 70.41%
VII 15 Duero, Bohol
Subtotal 15
VIII 1 Sta. Fe, Leyte 7.05%
VIII 2 Babatngon, Leyte 9.60%
VIII 3 Tabontabon, Leyte 19.17%
VIII 4 Abuyog, Leyte 21.26%
VIII 5 Jaro, Leyte 21.33%
VIII 6 Burauen, Leyte 22.76%
VIII 7 Hinabangan, Samar 31.68%
VIII 8 Malitbog, Southern Leyte 35.65%
VIII 9 Baybay City, Leyte 38.00%
VIII 10 Alangalang, Leyte 44.17%
VIII 11 Mahaplag, Leyte 48.52%
VIII 12 Silvino, Lubos 54.49%
VIII 13 San Juan, Southern Leyte 58.05%
VIII 14 Limasawa, Southern Leyte 62.00%
VIII 15 Mapanas, Northern Samar 70.20%
VIII 16 Arteche, Eastern Samar
VIII 17 Guiuan, Eastern Samar
VIII 18 Albuera, Leyte
VIII 19 Laoang, Northern Samar
VIII 20 Catbalogan City, Samar
VIII 21 Talalora, Samar
Subtotal 21
IX 1 Malaybalay, Bukidnon 15.62%
IX 2 Josefina, Zamboanga del Sur 18.64%
IX 3 City of Dipolog, Zamboanga del Norte 43.94%
IX 4 Aurora, Zamboanga del Sur 46.00%
IX 5 La Libertad, Zamboanga del Norte 49.02%
IX 6 Mahayag, Zamboanga del Sur 61.02%
IX 7 Dumingag, Zamboanga del Sur 62.71%
IX 8 Sominot, Zamboanga del Sur 70.00%
IX 9 Tigbao, Zamboanga del Sur
Subtotal 9
X 1 Concepcion, Misamis Occidental 42.00%
X 2 Lopez Jaena, Misamis Occidental 57.00%

173
Annex E
Percentage of
Region Count LGU
Implementation
X 3 Calamba, Misamis Occidental 57.00%
X 4 Province of Misamis Occidental
Subtotal 4
XI 1 Laak, Davao de Oro 34.13%
XI 2 Province of Davao del Norte 54.39%
XI 3 New Bataan, Davao de Oro 58.58%
XI 4 City of Panabo, Davao del Norte 60.00%
XI 5 City of Digos, Davao del Sur
Subtotal 5
XII 1 Buenavista, Agusan del Norte 6.27%
XII 2 Province of Zamboanga del Sur 25.26%
XII 3 Matalam, Cotabato
XII 4 Tulunan, Cotabato
Subtotal 4
XIII 1 Sta. Monica, Surigao del Norte 10.50%
XIII 2 Dapa, Surigao del Norte 12.49%
XIII 3 Province of Agusan del Sur 22.78%
XIII 4 Surigao City, Surigao del Norte 34.13%
XIII 5 Gigaquit, Surigao del Norte 34.89%
XIII 6 San Benito, Surigao del Norte 35.82%
XIII 7 San Isidro, Surigao del Norte 39.34%
XIII 8 Santiago, Agusan del Norte 40.63%
XIII 9 Bayugan City, Agusan del Sur 69.92%
XIII 10 Cabadbaran City, Agusan del Norte
XIII 11 Libjo, Province of Dinagat Islands
Subtotal 11
Grand Total 218

174
Annex F
Improper Charging of Disbursements

Region Count LGU Amount
NCR 1 Pateros 125,000.00
NCR 1 Subtotal 125,000.00
CAR 1 Luba, Abra 80,000.00
CAR 2 Tineg, Abra 337,921.97
CAR 3 Lamut, Ifugao 546,000.00
CAR 4 Tanudan, Kalinga 389,483.79
CAR 5 Barlig, Mountain Province 234,060.00
CAR 6 Bauko, Mountain Province 125,241.00
CAR 7 Natonin, Mountain Province 1,371,000.00
CAR 8 Paracelis, Mountain Province 43,740.72
CAR 8 Subtotal 3,127,447.48
I 1 Bacnotan, La Union 532,000.00
I 2 Bagulin, La Union 1,774,420.00
I 3 Pugo, La Union 830,000.00
I 4 Pangasinan Province 1,123,776.77
I 5 Agno, Pangasinan 2,452,453.47
I 6 Manaoag, Pangasinan 399,000.00
I 7 San Manuel, Pangasinan 336,691.74
I 8 Infanta, Pangasinan
I 9 Malasiqui, Pangasinan
I 9 Subtotal 7,448,341.98
II 1 Buguey, Cagayan 1,344,037.98
II 2 Benito Soliven, Isabela 490,942.75
II 2 Subtotal 1,834,980.73
III 1 City of Palayan, Nueva Ecija 566,133.04
III 2 Province of Zambales 157,250.00
III 3 City of Olongapo, Zambales 11,734,861.23
III 4 Mabalacat City, Pampanga
III 4 Subtotal 12,458,244.27
IV-A 1 Cuenca, Batangas 45,000.00
IV-A 2 Alfonso, Cavite 2,107,750.00
IV-A 3 Province of Laguna 32,006,022.96
IV-A 4 Bay, Laguna 641,932.30
IV-A 5 Lumban, Laguna 265,892.56
IV-A 6 Pangil, Laguna 807,440.00
IV-A 7 San Pablo City, Laguna 15,332,186.17
IV-A 8 Morong, Rizal 32,677.75
IV-A 9 Pililla, Rizal 492,727.50
IV-A 10 Taytay, Rizal 11,996,613.20
IV-A 10 Subtotal 63,728,242.44
IV-B 1 Sta. Cruz, Marinduque 545,571.00
IV-B 2 Calintaan, Occidental Mindoro 119,945.00
IV-B 3 Paluan, Occidental Mindoro 84,815.00
IV-B 4 Rizal, Occidental Mindoro 102,473.00
IV-B 5 Sablayan, Occidental Mindoro 1,100,089.06
IV-B 6 Sta. Cruz, Occidental Mindoro 117,200.00
IV-B 7 Baco, Oriental Mindoro 79,554.51
IV-B 8 Mansalay, Oriental Mindoro 51,720.00
IV-B 9 Pinamalayan, Oriental Mindoro

175
Annex F

IV-B 9 Subtotal 2,201,367.57
V 1 Balatan, Camarines Sur 234,917.00
V 2 Bato, Camarines Sur 1,334,500.00
V 3 Buhi, Camarines Sur 235,685.29
V 4 City of Iriga, Camarines Sur 1,489,352.28
V 5 San Miguel, Catanduanes 338,865.00
V 6 Province of Masbate 21,820,390.00
V 7 Aroroy, Masbate 131,984.00
V 8 Batuan, Masbate 711,456.50
V 9 Cawayan, Masbate 87,600.00
V 10 Esperanza, Masbate 3,427,657.18
V 11 Milagros, Masbate 2,793,475.47
V 12 Pio V. Corpuz, Masbate 263,521.00
V 13 San Fernando, Masbate 359,217.00
V 14 Province of Camarines Norte 1,764,290.05
V 15 Ocampo, Camarines Sur
V 16 Cataingan, Masbate
V 17 Dimasalang, Masbate
V 18 Mandaon, Masbate
V 19 Palanas, Masbate
V 19 Subtotal 34,992,910.77
VI 1 Altavas, Aklan 261,896.05
VI 2 Buruanga, Aklan 2,033,000.00
VI 3 Kalibo, Aklan 15,824,153.03
VI 4 Lezo, Aklan 778,000.00
VI 5 Makato, Aklan 178,960.00
VI 6 Malay, Aklan 2,704,000.00
VI 7 Malinao, Aklan 456,444.19
VI 8 New Washington, Aklan 2,191,455.00
VI 9 San Jose, Antique 1,819,000.00
VI 10 Sebaste, Antique 1,999,000.00
VI 11 Cuartero, Capiz 617,074.35
VI 12 Province of Capiz 1,091,000.00
VI 13 Dao, Capiz 300,000.00
VI 14 Jamindan, Capiz 608,339.54
VI 15 Pontevedra, Capiz 389,386.00
VI 16 Sigma, Capiz 435,000.00
VI 17 Province of Guimaras 800,067.44
VI 18 Nueva Valencia, Guimaras 365,773.45
VI 19 San Lorenzo, Guimaras 1,454,319.07
VI 20 Sibunag, Guimaras 2,780,000.00
VI 21 Ajuy, Iloilo North 1,582,000.00
VI 22 Concepcion, Iloilo North 101,534.00
VI 23 San Rafael, Iloilo North 211,673.00
VI 24 Alimodian, Iloilo South 1,089,063.56
VI 25 Badiangan, Iloilo South 210,937.50
VI 26 Bingawan, Iloilo South 1,182,000.00
VI 27 Cabatuan, Iloilo South 99,800.00
VI 28 Calinog, Iloilo South 956,715,000.00
VI 29 Guimbal, Iloilo South 344,418.00
VI 30 Leganes, Iloilo South 2,654,000.00

176
Annex F

VI 31 San Enrique, Iloilo South 191,100.00
VI 32 Zarraga, Iloilo South 726,000.00
VI 33 Pontevedra, Negros Occidental 1,735,000.00
VI 34 Balasan, Iloilo North
VI 35 New Lucena, Iloilo South
VI 36 Santa Barbara, Iloilo South
VI 36 Subtotal 1,003,929,394.18
VII 1 Balilihan, Bohol 300,416.17
VII 2 Catigbian, Bohol 489,179.48
VII 3 Corella, Bohol 97,998.00
VII 4 Cortes, Bohol 581,750.00
VII 5 Duero, Bohol 200,000.00
VII 6 Sikatuna, Bohol 240,222.70
VII 7 Alcoy, Cebu 28,490.00
VII 8 Alegria, Cebu 353,084.50
VII 9 Barili, Cebu 81,907.60
VII 10 Carcar City, Cebu 1,195,000.00
VII 11 Daanbantayan, Cebu 2,011,000.00
VII 12 Ginatilan, Cebu 234,058.00
VII 13 Lapu Lapu City, Cebu 7,517,468.87
VII 14 Mandaue City, Cebu 99,264,201.01
VII 15 Medellin, Cebu 1,508,165.50
VII 16 Naga City, Cebu 2,517,656.14
VII 17 Poro, Cebu 981,134.00
VII 18 Samboan, Cebu 188,805.00
VII 19 San Remegio, Cebu 1,979,000.00
VII 20 Santander, Cebu 812,764.97
VII 21 Tabogon, Cebu 194,988.60
VII 22 Tudela, Cebu 2,240,528.71
VII 23 Bacong, Negros Oriental 1,390,000.00
VII 24 Bayawan City, Negros Oriental 259,910.00
VII 25 Zamboanguinita, Negros Oriental 644,533.40
VII 25 Subtotal 125,312,262.65
VIII 1 Dolores, Eastern Samar 125,045.44
VIII 2 Mercedes, Eastern Samar 30,996.00
VIII 3 Salcedo, Eastern Samar 161,479.97
VIII 4 Taft, Eastern Samar 408,370.60
VIII 5 Barugo, Leyte 445,112.49
VIII 6 Baybay City, Leyte 29,047.60
VIII 7 Cabucgayan, Leyte 566,078.00
VIII 8 Capoocan, Leyte 313,166.01
VIII 9 Jaro, Leyte 758,120.83
VIII 10 Javier, Leyte 1,113,296.60
VIII 11 Julita, Leyte 277,812.00
VIII 12 Tabango, Leyte 153,615.00
VIII 13 Tacloban City, Leyte 3,834,000.00
VIII 14 Tanauan, Leyte 200,000.00
VIII 15 Villaba, Leyte 2,255,716.25
VIII 16 Calbiga, Samar 55,176.00
VIII 17 Hinabangan, Samar 85,705.00
VIII 18 Limasawa, Samar 102,949.00

177
Annex F

VIII 19 Pinabacdao, Samar 163,729.00
VIII 20 Tagapul-an, Samar 55,900.00
VIII 21 Hinunangan, Southern Leyte 33,000.00
VIII 22 San Juan, Southern Leyte 177,285.90
VIII 23 Silago, Southern Leyte 109,331.55
VIII 24 Maydolong, Eastern Leyte
VIII 25 Kawayan, Leyte
VIII 26 Allen, Northern Leyte
VIII 27 Mapanas, Northern Samar
VIII 28 Basey, Samar
VIII 29 Zumarraga, Samar
VIII 29 Subtotal 11,454,933.24
IX 1 La Libertad, Zamboanga del Norte 386,745.03
IX 2 Pres. Manuel A. Roxas, Zamboanga del Norte 374,235.33
IX 3 Siocon, Zamboanga del Norte 145,830.00
IX 4 Sirawai, Zamboanga del Norte 24,500.00
IX 5 Dinas, Zamboanga del Sur 554,000.00
IX 6 Kumalarang, Zamboanga del Sur 391,178.66
IX 7 Labangan, Zamboanga del Sur 3,500,000.00
IX 8 Margosatubig, Zamboanga del Sur 1,697,000.00
IX 9 San Pablo, Zamboanga del Sur 36,110.00
IX 10 Tigbao, Zamboanga del Sur 721,000.00
IX 11 Gutalac, Zamboanga del Norte
IX 11 Subtotal 7,830,599.02
X 1 Don Carlos, Bukidnon 1,612,901.32
X 2 Quezon, Bukidnon 2,515,135.55
X 3 Kolambugan, Lanao del Norte 887,174.11
X 4 Matungao, Lanao del Norte 500,000.00
X 5 Poona Piagapo, Lanao del Norte 1,400,000.00
X 6 Province of Misamis Occidental 2,904,966.66
X 7 Calamba, Misamis Occidental 130,584.25
X 8 Concepcion, Misamis Occidental 148,064.88
X 9 Lopez Jaena, Misamis Occidental 312,095.08
X 10 Manticao, Misamis, Oriental 180,909.54
X 11 El Salvador City, Misamis Oriental 11,310,531.81
X 12 Tubod, Lanao del Norte
X 12 Subtotal 21,902,363.20
XI 1 Province of Davao del Norte 907,432.10
XI 2 Asuncion, Davao del Norte 4,398,369.30
XI 3 Kapalong, Davao del Norte 39,949.38
XI 4 San Isidro, Davao del Norte 1,321,000.00
XI 5 Carmen, Davao del Norte 888,337.60
XI 6 City of Samal, Davao del Norte 3,398,000.00
XI 7 Talaingod, Davao del Norte 575,356.70
XI 8 Province of Davao del Sur 19,401,000.00
XI 9 Province of Davao Oriental 578,440.82
XI 10 Boston, Davao Oriental 331,134.70
XI 11 Caraga, Davao Oriental 305,000.00
XI 12 Cateel, Davao Oriental 957,320.00
XI 13 Manay, Davao Oriental 394,000.00
XI 14 Tarragona, Davao Oriental 95,095.00

178
Annex F

XI 14 Subtotal 33,590,435.60
XII 1 Kabacan, Cotabato
XII 2 Arakan, North Cotabato
XII 2 Subtotal -
XIII 1 Province of Agusan del Sur 6,464,126.25
XIII 2 Province of Dinagat Islands 4,287,000.00
XIII 3 Burgos, Surigao del Norte 103,472.72
XIII 4 Dapa, Surigao del Norte 325,689.58
XIII 5 Del Carmen, Surigao del Norte 309,353.00
XIII 6 General Luna, Surigao del Norte 494,528.00
XIII 7 Sison, Surigao del Norte 1,239,313.18
XIII 8 Province of Surigao del Sur 1,622,000.00
XIII 9 Cantilan, Surigao del Sur 310,078.00
XIII 10 Carmen, Surigao del Sur 309,914.00
XIII 11 Lanuza, Surigao del Sur 422,046.00
XIII 12 Tubajon, Dinagat Islands
XIII 13 Libjo, Dinagat Islands
XIII 13 Subtotal 15,887,520.73
Grand Total 204 1,345,824,043.86

179
Annex G
Unsupported Disbursements
Region Count LGU
NCR 1 Navotas City
Subtotal 1
CAR 1 La Paz, Abra
Subtotal 1
II 1 San Isidro, Isabela
II 2 Saguday, Quirino
Subtotal 2
III 1 Malolos City, Bulacan
III 2 Gapan City, Nueva Ecija
III 3 City of Tarlac, Tarlac
III 4 Province of Aurora
III 5 Province of Zambales
Subtotal 5
IV-A 1 Lian, Batangas
IV-A 2 Nasugbu, Batangas
IV-A 3 Imus City, Cavite
IV-A 4 Noveleta, Cavite
IV-A 5 Angono, Rizal
IV-A 6 Jalajala, Rizal
IV-A 7 Morong, Rizal
Subtotal 7
IV-B 1 Mamburao, Occidental Mindoro
IV-B 2 Calapan City, Oriental Mindoro
IV-B 3 Puerto Galera, Oriental Mindoro
IV-B 4 Victoria, Oriental Mindoro
IV-B 5 Odiongan, Romblon
Subtotal 5
V 1 Baao, Camarines Sur
V 2 Baras, Catanduanes
Subtotal 2
VI 1 Lambunao, Iloilo South
VI 2 Santa Barbara, Iloilo South
VI 3 San Enrique, Negros Occidental
VI 4 Roxas City
Subtotal 4
VII 1 Anda, Bohol
VII 2 Batuan, Bohol
VII 3 Mabini, Bohol
VII 4 Pilar, Bohol
VII 5 San Miguel, Bohol
VII 6 Mandaue City, Cebu
Subtotal 6
VIII 1 Abuyog, Leyte
VIII 2 Bato, Leyte
VIII 3 Javier, Leyte
VIII 4 Leyte, Leyte

180
Annex G
Region Count LGU

VIII 5 San Isidro, Leyte
VIII 6 Allen, Northern Samar
VIII 7 Limasawa, Samar
VIII 8 San Jorge, Samar
Subtotal 8
IX 1 Gutalac, Zamboanga del Norte
IX 2 Labason, Zamboanga del Norte
IX 3 Liloy, Zamboanga del Norte
IX 4 Olutanga, Zamboanga Sibugay
Subtotal 4
X 1 Talakag, Bukidnon
X 2 Opol, Misamis Oriental
X 3 Tangub City, Misamis Occidental
Subtotal 3
XI 1 City of Panabo, Davao del Norte
XI 2 Magsaysay, Davao del Sur
XI 3 Banaybanay, Davao Oriental
XI 4 Lupon, Davao Oriental
XI 5 Gov Generoso, Davao Oriental
XI 6 Province of Davao de Oro
XI 7 Province of Davao Oriental
Subtotal 7
XII 1 Pikit, Cotabato
Subtotal 1
Grand Total 56

181
Annex H
Deficiencies in Procurement Process

Region Count LGU
CAR 1 San Juan, Abra
Subtotal 1
I 1 Kiangan, Ifugao
I 2 Candon, Ilocos Sur
I 3 Dagupan, Pangasinan
Subtotal 3
III 1 Gapan, Nueva Ecija
III 2 San Jose, Nueva Ecija
III 3 Tarlac
Subtotal 3
IV-A 1 Lian, Batangas
IV-A 2 Ternate, Cavite
IV-A 3 Trece Martires, Cavite
IV-A 4 Ibaan, Batangas
IV-A 5 San Pascual, Batangas
IV-A 6 Tuy, Batangas
IV-A 7 Dasmariñas, Cavite
Subtotal 7
IV-B 1 Calintaan, Occidental Mindoro
IV-B 2 Magsaysay, Occidental Mindoro
IV-B 3 Paluan, Occidental Mindoro
IV-B 4 Rizal, Occidental Mindoro
IV-B 5 Sablayan, Occidental Mindoro
IV-B 6 San Jose, Occidental Mindoro
IV-B 7 Sta. Cruz, Occidental Mindoro
IV-B 8 Romblon, Romblon
IV-B 9 Calatrava, Marinduque
IV-B 10 Ferrol, Marinduque
IV-B 11 San Agustin, Marinduque
IV-B 12 Bansud, Oriental Mindoro
IV-B 13 Calapan, Oriental Mindoro
IV-B 14 Gloria, Oriental Mindoro
IV-B 15 Naujan, Oriental Mindoro
IV-B 16 Pola, Oriental Mindoro
IV-B 17 Puerto Galera, Oriental Mindoro
IV-B 18 Socorro, Oriental Mindoro
IV-B 19 Victoria, Oriental Mindoro
IV-B 20 Calatrava, Romblon
IV-B 22 Ferrol, Romblon
IV-B 23 Odiongan, Romblon
Subtotal 23
V 1 Tinambac, Camarines Sur
V 2 Aroroy, Masbate
V 3 Baleno, Masbate
V 4 Camarines Norte

182
Annex H
Region Count LGU

Subtotal 4
VI 1 Jamindan, Capiz
VI 2 Sigma, Capiz
VI 3 New Washington, Aklan
VI 4 Roxas, Capiz
VI 5 Leon, Iloilo South
VI 6 Province of Iloilo
Subtotal 6
VII 1 Aloguinsan, Cebu
VII 2 Barili, Cebu
VII 3 Dumanjug, Cebu
Subtotal 3
VIII 1 Oras, Eastern Samar
VIII 2 Taft, Eastern Samar
VIII 3 San Isidro, Leyte
VIII 4 Dagami, Leyte
VIII 5 Tanauan, Leyte
Subtotal 5
X 1 Concepcion, Misamis Occidental
X 2 Lopez Jaena, Misamis Occidental
Subtotal 2
XI 1 Province of Davao de Oro
XI 2 Sta. Cruz, Davao del Sur
Subtotal 2
BARMM 1 Banguingui (Tongkil), Sulu
BARMM 2 Kalingalan Caluang, Sulu
BARMM 3 Maimbung, Sulu
BARMM 4 Omar, Sulu
BARMM 5 Parang, Sulu
BARMM 6 Pata, Sulu
BARMM 7 Talipao, Sulu
Subtotal 7
Grand Total 66

183
Annex I
LGUs with Unimplemented PPAs

Region Count LGUs
Amount Alloted No. of PPAs
NCR 1 Makati 1,126,000,000.00
NCR 2 Quezon City 73,999,993.06
NCR 3 Marikina
NCR 4 San Juan
Subtotal 4 1,199,999,993.06 0
CAR 1 Calanasan, Apayao 21,773,312.55
CAR 2 Kabugao, Apayao 2,921,000.00
CAR 3 Province of Benguet 9,300,000.00
CAR 4 Bakun, Benguet 4,830,000.00
CAR 5 Bokod, Benguet 1,820,000.00
CAR 6 Itogon, Benguet 19,768,262.12
CAR 7 Kabayan, Benguet 3,741,000.00
CAR 8 Kibungan, Benguet 1,555,000.00
CAR 9 La Trinidad, Benguet 30,479,000.00
CAR 10 Province of Kalinga 4,418,000.00
CAR 11 Tinglayan, Kalinga 1,183,000.00
CAR 12 Daguioman, Abra
CAR 13 San Juan, Abra
CAR 14 Tineg, Abra
CAR 15 Buguias, Benguet
Subtotal 15 101,788,574.67 0
I 1 Paoay, Ilocos Norte 2,932,864.44
I 2 Candon City, Ilocos Sur 53,208,096.80
I 3 Dagupan City, Pangasinan 10,000,000.00
I 4 Sto. Tomas, La Union
Subtotal 4 66,140,961.24 0
II 1 Enrile, Cagayan 13,090,791.78
II 2 Solana, Cagayan 3,179,766.43
II 3 Tuao, Cagayan 7,104,713.00
II 4 Dinapigue, Isabela 15,404,597.36
II 5 Palanan, Isabela 20,929,592.28
II 6 Quezon, Isabela 2,518,000.00
II 7 Dupax del Norte, Nueva Vizcaya 1,331,626.90
II 8 Kayapa, Nueva Vizcaya 576,000.00
II 9 Diffun, Quirino 4,696,028.11
II 10 Province of Batanes 17,636,623.22
II 11 Burgos, Isabela
II 12 Gamu, Isabela
Subtotal 12 86,467,739.08 0
III 1 Province of Pampanga 179,571,528.43
III 2 City of San Fernando, Pampanga 15,500,000.00
III 3 City of Olongapo, Zambales
III 4 Province of Bataan
III 6 City of Balanga, Bataan
Subtotal 6 195,071,528.43 0
IV-A 1 Balayan, Batangas 25,870,723.70
IV-A 2 Laurel, Batangas 1,686,933.21
IV-A 3 Lian, Batangas 6,185,035.75
IV-A 4 Lipa City, Batangas 36,561,139.57
IV-A 5 Mabini, Batangas 9,602,281.73
IV-A 6 Nasugbu, Batangas 41,311,145.94
IV-A 7 San Jose, Batangas 13,336,771.03
IV-A 8 San Luis, Batangas 7,304,741.89
IV-A 9 San Nicolas, Batangas 14,061,310.91
IV-A 10 Sto Tomas, Batangas 36,095,484.13
IV-A 11 Talisay, Batangas 24,148,695.77
IV-A 12 Tanauan City, Batangas 144,076,839.86
IV-A 13 Agdangan, Quezon 2,716,370.21
IV-A 14 Buenavista, Quezon 6,322,142.29
IV-A 15 Calauag, Quezon 12,830,306.86
IV-A 16 General Luna, Quezon 2,565,945.31
IV-A 17 Macalelon, Quezon 4,270,232.79

184
Annex I

Region Count LGUs
IV-A 18 San Andres, Quezon 1,581,633.21
IV-A 19 San Francisco, Quezon 4,028,553.90
IV-A 20 Province of Rizal 142,026,337.00
IV-A 21 San Mateo, Rizal 3
IV-A 22 Tanay, Rizal 6
Subtotal 22 536,582,625.06 9
IV-B 1 Province of Oriental Mindoro 116,979,914.41
IV-B 2 Baco, Oriental Mindoro 5,745,522.42
IV-B 3 San Teodoro, Oriental Mindoro 5,468,803.41
IV-B 4 Victoria, Oriental Mindoro 1,120,000.00
IV-B 5 Palawan Province
Subtotal 5 129,314,240.24 0
V 1 City of Legazpi, Albay 6,050,000.00
V 2 Basud, Camarines Norte 8,575,033.05
V 3 Mercedes, Camarines Norte 10,348,454.08
V 4 San Lorenzo Ruiz, Camarines Norte 2,925,652.43
V 5 Balatan, Camarines Sur 11,348,457.65
V 6 Cabusao, Camarines Sur 6,000,000.00
V 7 Caramoan, Camarines Sur 2,000,000.00
V 8 Goa, Camarines Sur 2,400,000.00
V 9 Pamplona, Camarines Sur 5,096,778.26
V 10 Pili, Camarines Sur 6,302,909.73
V 11 Sipocot, Camarines Sur 9,928,093.32
V 12 Cataingan, Masbate 4,674,565.64
V 13 Dimasalang, Masbate 7,522,255.67
V 14 Palanas, Masbate 7,277,207.80
V 15 Bulan, Sorsogon 10,787,400.84
V 16 Donsol, Sorsogon 28,489,082.94
V 17 Irosin, Sorsogon 1,107,548.10
V 18 Pilar, Sorsogon 16,754,986.16
V 19 Libmanan. Cam Sur 15,933,509.09
V 20 Province of Sorsogon
V 21 Tiwi, Albay
V 22 Bato, Camarines Sur
V 23 Presentacion, Camarines Sur
V 24 Monreal, Masbate
V 25 Milagros, Masbate
V 26 Casiguran, Sorsogon
Subtotal 26 163,521,934.76 0
VI 1 Province of Aklan 2,318,000.00
VI 2 Batan, Aklan 3,450,000.00
VI 3 Culasi, Antique 16,511,000.00
VI 5 Jamindan, Capiz 11,452,000.00
VI 6 Maayon, Capiz 3,190,000.00
VI 7 San Rafael, Iloilo North 14
VI 8 Guimbal, Iloilo South 17,745,000.00
VI 9 Oton, Iloilo South 4,000,000.00
VI 10 Cadiz City, Negros Occidental 1,820,000.00
VI 11 La Carlota City, Negros Occidental 24,641,000.00
VI 12 Sipalay City, Negros Occidental 6,000,000.00
VI 13 Barotac, Nuevo, Iloilo North 2,507,000.00
VI 14 Kabankalan City 208,690,000.00
VI 15 Ajuy, Iloilo North
Subtotal 15 391,054,000.00 14
VII 1 Catigbian, Bohol 2,250,000.00
VII 2 Dagohoy, Bohol 3,130,635.65
VII 3 Aloguinsan, Cebu 30,400,000.00
VII 4 Barili, Cebu 9,855,000.00
VII 5 Borbon, Cebu 2,478,950.00
VII 6 Asturias, Cebu
VII 7 Tabuelan, Cebu
Subtotal 7 48,114,585.65 0
VIII 1 Lawaan, Eastern Samar 1,485,557.76
VIII 2 Mercedes, Eastern Samar 1,453,443.13
VIII 3 Abuyog, Leyte 14,200,000.00

185
Annex I

Region Count LGUs
VIII 4 Burauen, Leyte 3,808,366.30
VIII 5 Carigara, Leyte 15,637,151.83
VIII 6 Javier, Leyte 1,300,100.00
VIII 7 Tunga, Leyte 4,376,898.96
VIII 8 Las Navas, Northern Samar 8,086,584.10
VIII 9 Lope de Vega, Northern Samar 4,593,388.08
VIII 10 Anahawan, Southern Leyte 966,555.66
VIII 11 Libagon, Southern Leyte 1,279,661.00
VIII 12 Silago, Southern Leyte 600,000.00
VIII 13 Province of Northern Samar 67,988,078.04
VIII 14 Province of Southern Leyte 22,434,000.00
VIII 15 San Jose, Northern Samar 7
VIII 16 Pinabacdao, Samar 7
VIII 17 Almeria, Leyte
VIII 18 Almagro, Samar
VIII 19 Calbayog City, Samar
VIII 20 San Jorge, Samar
VIII 21 San Jose de Buan, Samar
Subtotal 21 148,209,784.86 14
IX 1 Baliguian, Zamboanga del Norte 1,494,000.00
IX 2 Aurora, Zamboanga del Sur 18,280,000.00
IX 3 City of Zamboanga, Zamboanga del Sur 321,273,000.00
IX 4 Sominot, Zamboanga del Sur 2,112,000.00
IX 5 Midsalip, Zamboanga del Sur
IX 6 Molave, Zamboanga del Sur
Subtotal 6 343,159,000.00 0
X 1 Kolambugan, Lanao del Norte 4,928,690.77
X 2 Linamon, Lanao del Norte 1,500,000.00
X 3 Ozamis City, Misamis Occidental
X 4 Province of Misamis Occidental
Subtotal 4 6,428,690.77 0
XI 1 Province of Davao de Oro 1,030,000.00
XI 2 Maco, Davao de Oro 1,731,625.00
XI 3 Nabunturan, Davao de Oro 2,223,000.00
XI 4 Dujali, Davao del Norte 2,353,775.61
XI 5 Sto. Tomas, Davao del Norte 19,742,096.70
Subtotal 5 27,080,497.31 0
XII 1 Aleosan, Cotabato
XII 2 Carmen, Cotabato
XII 3 Kabacan, Cotabato
XII 4 Midsayap, Cotabato
XII 5 Pikit, Cotabato
XII 6 City of Koronadal, South Cotabato
Subtotal 6 - 0
XIII 1 Bayugan City, Agusan del Sur 7,754,480.86
XIII 2 San Luis, Agusan del Sur 11
XIII 3 Sibagat, Agusan del Sur 2,500,000.00
XIII 4 Trento, Agusan del Sur 3,000,000.00
XIII 5 Tagana-an, Surigao del Norte 9,553,031.10
XIII 6 Bislig City, Surigao del Sur 76,365,000.00
Subtotal 6 99,172,511.96 11
Grand Total 164 3,542,106,667.09 48

186
Annex J
LGUs without/ with understaffed LDRRMO
No Established Local
LGUs with Understaffed Disaster Risk Reduction
Region LGUs
LDRRMO and Management Office
(LDRRMO)
NCR Pateros x
Subtotal 1 0 1
CAR Boliney, Abra x
CAR Bucay, Abra x
Subtotal 2 0 2
II Bagabag, Nueva Vizcaya x
Subtotal 1 1 0
IV-A Padre Garcia, Batangas x
IV-A Rosario, Batangas x
IV-A Sta. Teresita, Batangas x
IV-A San Mateo, Rizal x
IV-A Tanay, Rizal x
Subtotal 5 3 2
V Pamplona, Camarines Sur x
V Cawayan, Masbate x
V Esperanza, Masbate x
V Donsol, Sorsogon x
Subtotal 4 2 2
VI Barbaza, Antique x
VI Belison, Antique x
VI San Remegio, Antique x
VI Guimbal, Iloilo South x
VI Leganes, Iloilo South x
VI Leon, Iloilo South x
VI Bacolod City, Negros Occidental x
Subtotal 7 1 6
VII Clarin, Bohol x
VII Cortes, Bohol x
VII Loay, Bohol x
VII Panglao, Bohol x
VII San Isidro, Bohol x
VII Alegria, Cebu x
VII Badian, Cebu x
VII Basay, Cebu x
VII Daanbantayan, Cebu x
VII Madrilejos, Cebu x
VII Malabuyoc, Cebu x
VII Medellin, Cebu x
VII Poro, Cebu x
VII Samboan, Cebu x
VII San Remegio, Cebu x
VII Santa Fe, Cebu x
VII Santander, Cebu x
VII Tabogon, Cebu x
VII Tabuelan, Cebu x
VII Tuburan, Cebu x
VII Amlan, Negros Oriental x
VII Sta. Catalina, Negros Oriental x
Subtotal 22 2 20
VIII Balangkayan, Eastern Samar x
VIII Talalora, Samar x
Subtotal 2 0 2
IX Labason, Zamboanga del Norte x
IX Liloy, Zamboanga del Norte x
IX Manukan, Zamboanga del Norte x
IX Sindangan, Zamboanga del Norte x

187
Annex J
No Established Local
LGUs with Understaffed Disaster Risk Reduction
Region LGUs
LDRRMO and Management Office
(LDRRMO)
IX Josefina, Zamboanga del Sur x
IX Mahayag, Zamboanga del Sur x
Subtotal 6 0 6
X Kapatagan, Lanao del Norte x
X Province of Lanao del Norte x
Subtotal 2 0 2
XIII Alegria, Surigao del Norte x
XIII Bacuag, Surigao del Norte x
XIII Claver, Surigao del Norte x
XIII Malimono, Surigao del Norte x
XIII San Francisco, Surigao del Norte x
XIII Sison, Surigao del Norte x
XIII Cagwait, Surigao del Sur x
XIII Cantilan, Surigao del Sur x
XIII Carrascal, Surigao del Sur x
XIII Lanuza, Surigao del Sur x
XIII Marihatag, Surigao del Sur x
Subtotal 11 0 11
Grand Total 63 9 54

188
Annex K
Deficiencies in the LDRRMFIP and Local Sanggunian

Resolution
Region Count LGU
CAR 1 Danglas, Abra
Subtotal 1
I 1 Calayan, Cagayan
I 2 Sta. Ana, Cagayan
I 3 San Fernando, La Union
Subtotal 3
IV-B 1 Torrijos, Marinduque
Subtotal 1
V 1 Aroroy, Masbate
V 2 Batuan, Masbate
Subtotal 2
VI 1 Jaro, Iloilo
VI 2 Mina, Iloilo South
Subtotal 2
VII 1 Guindulman, Bohol
VII 2 Liloan, Cebu
VII 3 Talisay, Cebu
VII 4 Toledo, Cebu
Subtotal 4
VIII 1 Sogod, Southern Leyte
VIII 2 Paranas, Leyte
Subtotal 2
IX 1 Labangan, Zamboanga del Sur
IX 2 Tungawan, Zamboanga del Sur
Subtotal 2
X 1 Bacolod, Negros Occidental
Subtotal 1
Subtotal 1
XII 1 Arakan, North Cotabato
Subtotal 1
XIII 1 Cantilan,Surigao del Sur
Subtotal 1
Grand Total 21

189
Annex L
Unexpended QRF and LDRRMF-MOOE Not Transferred to Special Trust Fund

CAR 1 Danglas, Abra 104,182.95
CAR 2 Manabo, Abra 907,286.62
CAR 3 Tineg, Abra 3,322,000.00
CAR 4 Kabuyao, Apayao 10,547,000.00
CAR 5 Kapangan, Benguet 3,026,000.00
CAR 7 Balbalan, Kalinga 6,157,000.00
CAR 8 City of Tabuk, Kalinga 21,246,000.00
Subtotal 8 49,016,950.90
I 1 Banayoyo, Ilocos Sur 4,169,587.52
I 2 Lidlidda, Ilocos Sur 1,333,517.00
I 3 San Ildefonso, Ilocos Sur 1,953,704.07
I 4 Santa, Ilocos Sur 2,514,237.72
I 5 Santiago, Ilocos Sur 327,407.16
I 6 Caba, La Union 2,914,604.00
I 7 Alcala, Pangasinan 5,643,259.11
I 8 Binmaley, Pangasinan 3,332,948.28
I 9 Bolinao, Pangasinan 5,005,549.38
I 10 Mangaldan, Pangasinan 4,418,061.60
I 11 Mangatarem, Pangasinan 10,325,525.76
I 12 San Jacinto, Pangasinan 4,927,941.51
I 13 San Manuel, Pangasinan 5,232,110.52
I 14 Sta. Maria, Pangasinan 3,269,494.71
I 15 Urbiztondo, Pangasinan 5,488,161.14
I 16 Province of Pangasinan
I 17 Carasi, Ilocos Norte
I 18 Aringay, La Union
I 19 San Carlos City, Pangasinan
I 20 San Gabriel, La Union
Subtotal 20 60,856,109.48
II 1 Calayan, Cagayan 6,678,901.11
II 2 Gattaran, Cagayan 7,266,887.16
II 3 Piat, Cagayan 2,484,308.00
II 5 Sto Nino, Cagayan 11,348,745.27
II 6 Tuao, Cagayan 8,000.00
II 8 Mallig, Isabela 3,442,797.06
II 9 Quezon, Isabela 996,169.94
II 10 Reina Mercedes, Isabela 340,960.53
II 11 Quezon, Nueva Vizcaya 4,440,098.42
Subtotal 11 43,855,874.34
Subtotal 2 -
IV-A 1 Taal, Batangas 5,631,567.50

190
Annex L

IV-A 2 Rosario, Cavite 12,289,338.80
IV-A 3 Liliw, Laguna 1,555,151.85
IV-A 4 Lumban, Laguna 1,130,365.65
IV-A 5 Majayjay, Laguna 5,193,351.86
IV-A 6 Sta Maria, Laguna 501,474.27
IV-A 7 Jomalig, Quezon 715,928.56
IV-A 8 San Antonio, Quezon 3,867,489.30
IV-A 9 Taysan, Batangas
Subtotal 9 30,884,667.79
IV-B 1 Mamburao, Occidental Mindoro 5,729,608.34
IV-B 2 Paluan, Occidental Mindoro 7,006,904.00
IV-B 3 San Jose, Occidental Mindoro 1,430,197.87
IV-B 4 Sta. Cruz, Occidental Mindoro 1,119,988.41
IV-B 6 El Nido, Palawan 900,501.47
IV-B 7 Romblon, Rombon 4,256,081.91
Subtotal 8 24,721,965.30
V 1 Bacacay, Albay 6,160,717.45
V 2 San Vicente, Albay 3,549,568.24
V 3 Talisay, Albay 1,095,768.11
V 4 Capalonga, Camarines Norte 2,508,264.15
V 5 Paracale, Camarines Norte 258,245.10
V 7 Talisay, Camarines Norte 1,095,768.11
V 8 Siruma, Camarines Sur 4,773,054.92
V 10 City of Ligao, Albay
V 11 Magarao, Camarines Sur
V 12 Baleno, Masbate
V 13 Cawayan, Masbate
V 14 Claveria, Masbate
V 15 Mobo, Masbate
V 16 San Fernando, Masbate
V 17 Prieto Diaz, Sorsogon
Subtotal 17 20,677,263.98
VI 1 Lezo, Aklan 4,195,000.00
VI 2 Makato, Aklan 4,959,468.92
VI 4 Batad, Iloilo North 4,963,931.85
VI 5 Escalante City, Negros Occidental 5,553,064.03
VI 6 Talisay City, Negros Occidental 19,963,000.00
VI 7 Cauayan, Negros Occidental 12,029,911.61
Subtotal 9 76,532,376.41
VII 1 Buenavista, Bohol 4,168,142.52
VII 2 Candijay, Bohol 6,163,312.69
VII 3 Clarin, Bohol 3,084,238.88

191
Annex L

VII 4 Getafe, Bohol 4,906,739.80
VII 5 Alegria, Cebu 3,630,334.66
VII 6 Dumanjug, Cebu 1,876,000.00
VII 8 Cortes, Bohol
Subtotal 8 25,532,889.31
VIII 1 Giporlos, Eastern Samar 3,966,551.56
VIII 2 Jipapad, Eastern Samar 2,721,788.53
VIII 3 San Policarpio, Eastern Samar 5,473,440.58
VIII 4 Julita, Leyte 2,200,130.55
VIII 5 Matag-ob, Leyte 3,563,399.95
VIII 6 Palo, Leyte 11,754,078.80
VIII 7 Pastrana, Leyte 4,100,303.94
VIII 8 San Miguel, Leyte 2,849,603.79
VIII 9 Tabango, Leyte 2,892,350.35
VIII 10 Tolosa, Leyte 261,467.30
VIII 11 Basey, Samar 15,261,732.76
VIII 12 Daram, Samar 6,429,385.29
VIII 14 Matuguinao, Samar 1,198,779.38
VIII 15 Motiong, Samar 2,439,355.50
VIII 16 Pinabacdao, Samar 3,726,337.50
VIII 17 San Jorge, Samar 3,516,725.47
VIII 18 San Jose de Buan, Samar 5,410,506.18
VIII 19 San Sebastian, Samar 5,637,545.74
VIII 20 Sta. Rita, Samar 7,563,173.52
VIII 21 Talalora, Samar 1,720,817.66
VIII 22 Tarangnan, Samar 1,297,550.00
VIII 23 Villareal, Samar 2,562,298.21
VIII 25 Bontoc, Southern Leyte 2,555,934.12
VIII 26 Libagon, Southern Leyte 61,359.57
VIII 27 Sogod, Southern Leyte 4,431,867.97
VIII 28 Balangkayan, Eastern Samar
VIII 30 Catubig, Northern Samar
VIII 31 Las Navas, Northern Samar
VIII 32 Rosario, Northern Samar
VIII 34 Sto. Nino, Samar
Subtotal 35 103,801,241.54
IX 1 Gutalac, Zamboanga del Norte 5,079,000.00
IX 2 Kalawit, Zamboanga del Norte 3,594,000.00
IX 3 Tampilisan, Zamboanga del Norte 2,921,000.00
IX 4 Guipos, Zamboanga del Sur 1,970,000.00
IX 5 Labangan, Zamboanga del Sur 151,071.70
IX 6 Margosatubig, Zamboanga del Sur 102,780.00
IX 7 Misalip, Zamboanga del Sur 6,572,639.00

192
Annex L

IX 8 San Miguel, Zamboanga del Sur 141,171.97
IX 10 Tukuran, Zamboanga del Sur 4,666,000.00
IX 11 Jose Dalman, Zamboanga del Norte
IX 12 Tabina, Zamboanga del Sur
Subtotal 12 29,952,662.67
X 2 Kitaotao, Bukidnon 12,632,852.35
X 3 Baloi, Lanao del Norte 2,045,221.96
X 4 Libertad, Misamis, Oriental 1,827,000.00
X 5 Calamba, Misamis Occidental 3,531,257.64
X 6 Concepcion, Misamis Occidental 1,644,345.94
X 8 Aloran, Misamis Occidental
Subtotal 8 39,183,198.34
XI 1 Mabini, Davao de Oro 5,042,383.50
XI 2 Pantukan, Davao de Oro 15,330,541.37
XI 3 Bansalan, Davao del Sur 3,659,918.58
XI 4 Sulop, Davao del Sur 1,265,797.89
XI 5 Maco, Davao de Oro
XI 6 Boston, Davao Oriental
Subtotal 6 25,298,641.34
XII 1 Midsayap, Cotabato 2,913,266.13
XII 2 M'lang, Cotabato 5,828,203.92
XII 3 Pikit, Cotabato 2,100,769.95
Subtotal 3 10,842,240.00
XIII 1 Jabonga, Agusan del Norte 2,433,160.33
XIII 2 Tubay, Agusan del Norte 7,337,748.96
XIII 3 San Luis, Agusan del Sur 32,852,372.86
XIII 4 Libjo, Province of Dinagat Islands 20,040,363.90
XIII 5 Tubajon, Province of Dinagat Islands 1,301,129.01
XIII 6 Dapa, Surigao del Norte 2,141,372.88
XIII 7 San Benito, Surigao del Norte 2,529,158.84
XIII 8 Barobo, Surigao del Sur 7,736,000.00
XIII 9 Lingig, Surigao del Sur 405,000.00
XIII 10 La Paz, Agusan del Sur
Subtotal 10 76,776,306.78
BARMM 1 Province of Lanao del Sur 6,689,143.68
BARMM 2 Akbar, Basilan
BARMM 3 Hadji Muhtamad, Basilan
BARMM 4 Bayang, Lanao del Sur
BARMM 5 Lumbayanague, Lanao del Sur
BARMM 6 Sultan Domalondong, Lanao del Sur
Subtotal 6 6,689,143.68
Grand Total 172 624,621,531.86

193
Annex M
Unexpended LDRRMF-CO Inappropriately Transferred to STF

CAR 1 Aguinaldo, Ifugao 38,088.88
CAR 2 Hungduan, Ifugao 29,372.84
Subtotal 2 67,461.72
I 1 Mangatarem, Pangasinan 411,066.00
I 2 San Quintin, Pangasinan 97,205.17
Subtotal 2 508,271.17
II 1 Alcala, Cagayan 197,024.48
II 2 Naguilian, Isabela 939,473.81
Subtotal 3 2,875,264.89
IV-A 1 Mabitac, Laguna 500,000.00
Subtotal 1 500,000.00
IV-B 1 Calintaan, Occidental Mindoro
Subtotal 1 -
VII 1 Sikatuna, Bohol 4,607,520.97
VII 2 Borbon, Cebu 398,256.18
VII 3 Province of Negros Oriental 559,490.00
VII 4 Dumaguete City, Negros Oriental
Subtotal 4 5,565,267.15
VIII 1 Borongan City, Eastern Samar 208,000.00
VIII 3 San Isidro, Northern Samar 2,161,000.00
VIII 4 Motiong, Samar 69,024.19
VIII 5 Hinundayan, Southern Leyte 2,179,502.65
VIII 6 Lavezares, Northern Samar
Subtotal 6 4,770,878.84
IX 1 Godod, Zamboanga del Norte 977,014.00
IX 2 Tampilisan, Zamboanga del Norte 282,973.86
IX 3 Dinas, Zamboanga del Sur
Subtotal 3 1,259,987.86
XI 1 Province of Davao del Sur
Subtotal 1 -
XIII 1 Nasipit, Agusan del Norte 33,153,873.72
XIII 2 Cagwait, Surigao del Sur 64,747,596.18
XIII 3 R.T.R, Agusan del Norte
Subtotal 3 97,901,469.90
Grand Total 26 113,448,601.53

194
Annex N
PY Unutilized Balances of More Than 5 Years Not Reverted to General Fund

CAR 1 Manabo, Abra 2,397,383.56
Subtotal 1 2,397,383.56
I 1 Banayoyo, Ilocos Sur 548,978.30
I 2 Pugo, La Union 1,614,831.87
I 4 Bani, Pangasinan 4,866,000.00
I 5 Rosales, Pangasinan 2,014,937.51
I 6 Anda, Pangasinan
Subtotal 6 12,613,579.86
II 1 Buguey, Cagayan 688,000.00
II 2 Pamplona, Cagayan 2,160,619.75
II 4 Amulung, Cagayan
Subtotal 4 4,948,705.49
III 1 City of Tarlac, Tarlac 5,327,308.28
III 2 Province of Nueva Ecija 4,442,349.79
Subtotal 2 9,769,658.07
IV-A 1 Sta. Teresita, Batangas 211,604.66
IV-A 2 Indang, Cavite 141,781.57
IV-A 4 Alaminos, Laguna 2,032,645.31
IV-A 5 Real, Quezon 1,293,608.36
IV-A 6 Binangonan, Rizal 456,381.00
IV-A 7 Guinayangan, Rizal 938,482.30
IV-A 8 Morong, Rizal 497,798.19
IV-A 9 Province of Rizal 1,603,958.19
IV-A 10 Maragondon, Cavite
IV-A 11 Mabitac, Laguna
Subtotal 11 12,816,789.04
IV-B 1 San Teodoro, Oriental Mindoro 46,460.67
IV-B 2 Palawan Province 642,000.00
IV-B 3 Boac, Marinduque
Subtotal 3 688,460.67
V 1 Jose Panganiban, Camarines Norte 561,792.11
V 2 Claveria, Masbate 91,751.11
V 3 Monreal, Masbate 1,390,146.00
V 4 San Jacinto, Masbate 4,201,796.50
Subtotal 4 6,245,485.72
VI 1 Province of Antique 34,294,034.01
VI 2 Lambunao, Iloilo South 1,112,000.00
VI 3 Talisay City, Negros Occidental 731,797.09
VI 4 Batad, Iloilo North
Subtotal 4 36,137,831.10
VII 1 Alcoy, Cebu 102,499.21
VII 2 Barili, Cebu 5,193,821.04
VII 3 Pinamungajan, Cebu 1,253,223.23
VII 4 Bayawan City, Negros Oriental 28,829.08

195
Annex N

VII 5 Dumaguete City, Negros Oriental 5,730,000.00
VII 6 San Jose, Negros Oriental 10,387,572.43
VII 7 Sibulan, Negros Oriental
Subtotal 7 22,695,944.99
VIII 2 Palo, Leyte 839,000.00
VIII 3 San Isidro, Northern Samar 276,739.46
VIII 4 Calbiga, Samar 617,923.92
Subtotal 4 52,400,113.18
IX 1 Sergio Osmena, Zamboanga del Norte 3,028,119.54
IX 2 Aurora, Zamboanga del Sur 2,464,248.37
IX 3 Midsalip, Zamboanga del Sur 702,645.98
IX 4 Province of Zamboanga Sibugay 550,000.00
Subtotal 4 6,745,013.89
X 1 Impasug-ong, Bukidnon 1,382,835.00
X 2 El Salvador City, Misamis Oriental 2,085,135.89
X 3 Province of Misamis Occidental 357,245.51
X 4 Manolo Fortich, Bukidnon
Subtotal 4 3,825,216.40
XI 1 Pantukan, Davao de Oro 327,109.91
XI 2 San Isidro, Davao del Norte 4,138,150.93
Subtotal 2 4,465,260.84
XIII 1 Surigao City, Surigao del Norte 822,685.84
XIII 2 San Benito, Surigao del Norte
Subtotal 2 822,685.84
Grand Total 58 176,572,128.65

196
Annex O
PPAs for PY Balances not included in the LDRRMFIP

CAR 1 Danglas, Abra 104,182.95
CAR 2 Manabo, Abra 907,286.62
CAR 3 Tineg, Abra 3,322,000.00
CAR 5 Kapangan, Benguet 3,026,000.00
Subtotal 8 49,016,950.90
I 1 Banayoyo, Ilocos Sur 4,169,587.52
I 2 Lidlidda, Ilocos Sur 1,333,517.00
I 3 San Ildefonso, Ilocos Sur 1,953,704.07
I 4 Santa, Ilocos Sur 2,514,237.72
I 5 Santiago, Ilocos Sur 327,407.16
I 6 Caba, La Union 2,914,604.00
I 8 Binmaley, Pangasinan 3,332,948.28
I 9 Bolinao, Pangasinan 5,005,549.38
I 10 Mangaldan, Pangasinan 4,418,061.60
I 11 Mangatarem, Pangasinan 10,325,525.76
I 12 San Jacinto, Pangasinan 4,927,941.51
I 14 Sta. Maria, Pangasinan 3,269,494.71
I 15 Urbiztondo, Pangasinan 5,488,161.14
I 16 Carasi, Ilocos Norte
I 17 Aringay, La Union
I 18 San Gabriel, La Union
I 19 Province of Pangasinan
I 20 San Carlos City, Pangasinan
Subtotal 20 60,856,109.48
II 1 Calayan, Cagayan 6,678,901.11
II 2 Gattaran, Cagayan 7,266,887.16
II 3 Piat, Cagayan 5,007,269.00
II 6 Tuao, Cagayan 8,000.00
II 8 Mallig, Isabela 3,442,797.06
II 10 Reina Mercedes, Isabela 340,960.53
Subtotal 11 46,378,835.34
Subtotal 2 -
IV-A 1 Taal, Batangas 5,631,567.50

197
Annex O

IV-A 3 Liliw, Laguna 1,555,151.85
IV-A 4 Lumban, Laguna 1,130,365.65
IV-A 5 Majayjay, Laguna 5,193,351.86
IV-A 6 Sta Maria, Laguna 501,474.27
IV-A 7 Jomalig, Quezon 715,928.56
IV-A 8 San Antonio, Quezon 3,867,489.30
IV-A 9 Taysan, Batangas
Subtotal 9 30,884,667.79
IV-B 1 Mamburao, Occidental Mindoro 5,729,608.34
IV-B 2 Paluan, Occidental Mindoro 7,006,904.00
IV-B 3 San Jose, Occidental Mindoro 1,430,197.87
IV-B 4 Sta. Cruz, Occidental Mindoro 1,119,988.41
IV-B 6 El Nido, Palawan 900,501.47
IV-B 7 Romblon, Rombon 4,256,081.91
Subtotal 8 24,721,965.30
V 1 Bacacay, Albay 6,160,717.45
V 2 San Vicente, Albay 3,549,568.24
V 3 Talisay, Albay 1,095,768.11
V 4 Capalonga, Camarines Norte 2,508,264.15
V 5 Paracale, Camarines Norte 258,245.10
V 7 Talisay, Camarines Norte 1,095,768.11
V 8 Siruma, Camarines Sur 4,773,054.92
V 10 City of Ligao, Albay
V 11 Magarao, Camarines Sur
V 12 Baleno, Masbate
V 13 Cawayan, Masbate
V 14 Claveria, Masbate
V 15 Mobo, Masbate
V 16 San Fernando, Masbate
V 17 Prieto Diaz, Sorsogon
Subtotal 17 20,677,263.98
VI 1 Lezo, Aklan 4,195,000.00
VI 2 Makato, Aklan 4,959,468.92
VI 4 Batad, Iloilo North 4,963,931.85
VI 5 Escalante City, Negros Occidental 5,553,064.03
VI 6 Talisay City, Negros Occidental 19,963,000.00
VI 7 Cauayan, Negros Occidental 12,029,911.61
Subtotal 9 76,532,376.41
VII 2 Candijay, Bohol 6,163,312.69

198
Annex O

VII 5 Alegria, Cebu 3,630,334.66
VII 6 Dumanjug, Cebu 1,876,000.00
VII 8 Cortes, Bohol
Subtotal 8 25,532,889.31
VIII 1 Giporlos, Eastern Samar 3,966,551.56
VIII 3 San Policarpio, Eastern Samar 5,473,440.58
VIII 4 Julita, Leyte 2,200,130.55
VIII 5 Matag-ob, Leyte 3,563,399.95
VIII 6 Palo, Leyte 11,754,078.80
VIII 8 San Miguel, Leyte 2,849,603.79
VIII 9 Tabango, Leyte 2,892,350.35
VIII 12 Daram, Samar 6,429,385.29
VIII 14 Matuguinao, Samar 1,198,779.38
VIII 15 Motiong, Samar 2,439,355.50
VIII 16 Pinabacdao, Samar 3,726,337.50
VIII 17 San Jorge, Samar 3,516,725.47
VIII 18 San Jose de Buan, Samar 5,410,506.18
VIII 19 San Sebastian, Samar 5,637,545.74
VIII 20 Sta. Rita, Samar 7,563,173.52
VIII 21 Talalora, Samar 1,720,817.66
VIII 22 Tarangnan, Samar 1,297,550.00
VIII 23 Villareal, Samar 2,562,298.21
VIII 26 Libagon, Southern Leyte 61,359.57
VIII 27 Sogod, Southern Leyte 4,431,867.97
VIII 28 Balangkayan, Eastern Samar
VIII 30 Catubig, Northern Samar
VIII 34 Sto. Nino, Samar
Subtotal 35 103,801,241.54
IX 2 Kalawit, Zamboanga del Norte 3,594,000.00
IX 3 Tampilisan, Zamboanga del Norte 2,921,000.00
IX 4 Guipos, Zamboanga del Sur 1,970,000.00
IX 5 Labangan, Zamboanga del Sur 151,071.70
IX 6 Margosatubig, Zamboanga del Sur 102,780.00
IX 7 Misalip, Zamboanga del Sur 6,572,639.00
IX 8 San Miguel, Zamboanga del Sur 141,171.97

199
Annex O

IX 10 Tukuran, Zamboanga del Sur 4,666,000.00
IX 11 Jose Dalman, Zamboanga del Norte
IX 12 Tabina, Zamboanga del Sur
Subtotal 12 29,952,662.67
X 2 Kitaotao, Bukidnon 12,632,852.35
X 3 Baloi, Lanao del Norte 2,045,221.96
X 4 Libertad, Misamis Oriental 1,827,000.00
X 6 Concepcion, Misamis Occidental 1,644,345.94
Subtotal 8 39,183,198.34
XI 1 Mabini, Davao de Oro 5,042,383.50
XI 2 Pantukan, Davao de Oro 15,330,541.37
XI 3 Bansalan, Davao del Sur 3,659,918.58
XI 4 Sulop, Davao del Sur 1,265,797.89
XI 5 Maco, Davao de Oro
XI 6 Boston, Davao Oriental
Subtotal 6 25,298,641.34
XII 1 Midsayap, Cotabato 2,913,266.13
XII 2 M'lang, Cotabato 5,828,203.92
XII 3 Pikit, Cotabato 2,100,769.95
Subtotal 3 10,842,240.00
XIII 1 Jabonga, Agusan del Norte 2,433,160.33
XIII 2 Tubay, Agusan del Norte 7,337,748.96
XIII 3 San Luis, Agusan del Sur 32,852,372.86
XIII 4 Libjo, Province of Dinagat Islands 20,040,363.90
XIII 5 Tubajon, Province of Dinagat Islands 1,301,129.01
XIII 6 Dapa, Surigao del Norte 2,141,372.88
XIII 7 San Benito, Surigao del Norte 2,529,158.84
XIII 8 Barobo, Surigao del Sur 7,736,000.00
XIII 9 Lingig, Surigao del Sur 405,000.00
Subtotal 10 76,776,306.78
BARMM 1 Province of Lanao del Sur 6,689,143.68
BARMM 2 Akbar, Basilan
BARMM 3 Hadji Muhtamad, Basilan
BARMM 4 Bayang, Lanao del Sur
BARMM 5 Lumbayanague, Lanao del Sur
BARMM 6 Sultan Domalondong, Lanao del Sur
Subtotal 6 6,689,143.68
Grand Total 172 627,144,492.86

200
Annex P
LGUs with unprepared/ unsubmitted reports

Summary/
Report on List of
RAAO for
Sources and Donations
Region Count LGU LDRRMP LDRRMFIP QRF, MOOE
Utilization of Received,
and CO
DRRMF Distributed
and Balances
NCR 1 Marikina City X
NCR 2 Taguig City X
CAR 3 Bangued, Abra X
CAR 4 Boliney, Abra X
CAR 5 Bucloc, Abra X X
CAR 6 Daguioman, Abra X
CAR 7 Lagayan, Abra X
CAR 8 Langiden, Abra X
CAR 9 Luba, Abra X
CAR 10 Malibcong, Abra X
CAR 11 Manabo, Abra X
CAR 12 Pidigan, Abra X
CAR 13 Sallapadan, Abra X X
CAR 14 Tayum, Abra X X
CAR 15 Tubo, Abra X
CAR 16 Villaviciosa, Abra X
CAR 17 Baguio City, Benguet X
CAR 18 Tuba, Benguet X
CAR 19 Pasil, Kalinga X
CAR 20 Tinglayan, Kalinga X
CAR 21 Bauko, Mountain Province X
I 22 Piddig, Ilocos Norte X
I 23 Sarrat, Ilocos Norte X
I 24 Santa Cruz, Ilocos Sur X
I 25 Suyo, Ilocos Sur X
I 26 Bangar, La Union X
I 27 Naguilian, La Union X
I 28 Infanta, Pangasinan X
I 29 Malasiqui, Pangasinan X
I 30 Umingan, Pangasinan X
II 31 Calayan, Cagayan X
II 32 Sta. Ana, Cagayan X
II 33 Alicia, Isabela X
II 34 Benito Soliven, Isabela X
II 35 Burgos, Isabela X
II 36 Cabagan, Isabela X
II 37 Cauayan City, Isabela X
II 38 Gamu, Isabela X
II 39 Jones, Isabela X X
II 40 Mallig, Isabela X X
II 41 Naguilian, Isabela X
II 42 Palanan, Isabela X
II 43 Reina Mercedes, Isabela X
II 44 San Mariano, Isabela X
II 45 San Pablo, isabela X
II 46 Sta. Maria, Isabela X
II 47 Bagabag, Nueva Vizcaya X X
II 48 Diadi, Nueva Vizcaya X X
II 49 Solano, Nueva Vizcaya X
II 50 Cabarroguis, Quirino X
II 51 Diffun, Quirino X
III 52 City of Malolos, Bulacan X
III 53 City of Meycauayan, Bulacan X
III 54 City of San Jose Del Monte, Bulacan X
III 55 Angeles City, Pampanga X X
III 56 Mabalacat City, Pampanga X X
III 57 Province of Pampanga X
IV-A 58 Alitagtag, Batangas X
IV-A 59 Balete, Batangas X X
IV-A 60 Lemery, Batangas X X

201
Annex P
Summary/
Report on List of
RAAO for
and CO
DRRMF Distributed
and Balances
IV-A 61 Lobo, Batangas X X
IV-A 62 Padre Garcia, Batangas X
IV-A 63 Rosario, Batangas X
IV-A 64 San Jose, Batangas X
IV-A 65 San Juan, Batangas X
IV-A 66 Sta. Teresita, Batangas X X
IV-A 67 Taal, Batangas X
IV-A 68 Talisay, Batangas X
IV-A 69 Taysan, Batangas X
IV-A 70 Tanza, Cavite X
IV-A 71 Nagcarlan, Laguna X
IV-A 72 Paete, Laguna X
IV-A 73 Siniloan, Laguna X X X
IV-A 74 Jomalig, Quezon X
IV-A 75 Lucban, Quezon X
IV-A 76 Macalelon, Quezon X X
IV-A 77 Patnanungan, Quezon X
IV-A 78 San Andres, Quezon X
IV-A 79 Angono, Rizal X
IV-A 80 Cardona, Rizal X
IV-A 81 Rizal, Rizal X
IV-A 82 Rodriguez, Rizal X X
IV-A 83 Teresa, Rizal X
IV-B 84 Calatrava, Marinduque X
IV-B 85 Ferrol, Marinduque X
IV-B 86 Gasan, Marinduque X
IV-B 87 Mogpog, Marinduque X
IV-B 88 Torrijos, Marinduque X
IV-B 89 Pinamalayan, Oriental Mindoro X
IV-B 90 Roxas, Oriental Mindoro X
IV-B 91 Socorro, Oriental Mindoro X
IV-B 92 Victoria, Oriental Mindoro X
IV-B 93 Ferrol, Romblon X
IV-B 94 Romblon, Romblon X
IV-B 95 San Fernando, Romblon X
V 96 Bacacay, Albay X X
V 97 Rapu-Rapu, Albay X
V 98 Sto. Domingo, Albay X X
V 99 City of Naga, Camarines Sur X
V 100 Gainza, Camarines Sur X X
V 101 Pili, Camarines Sur X
V 102 Balud, Masbate X
V 103 Claveria, Masbate X
V 104 Milagros, Masbate X X
V 105 Monreal, Masbate X
V 106 San Fernando, Masbate X
V 107 San Jacinto, Masbate X X
V 108 Uson, Masbate X
V 109 Sta. Magdalena, Sorsogon X
V 110 City of Masbate X
V 111 Province of Albay X X
V 112 Province of Camarines Sur X
V 113 Province of Masbate X
V 114 Province of Sorsogon X
VI 115 Banga, Aklan X
VI 116 Buruanga, Aklan X
VI 117 Ibajay, Aklan X
VI 118 Lezo, Aklan X
VI 119 Makato, Aklan X
VI 120 Malay, Aklan X X
VI 121 Tangalan, Aklan X
VI 122 Laua-an, Antique X
VI 123 Ivisan, Capiz X
VI 124 Pilar, Capiz X

202
Annex P
Summary/
Report on List of
RAAO for
and CO
DRRMF Distributed
and Balances
VI 125 Pres. Roxas, Capiz X
VI 126 Sapian, Capiz X
VI 127 Sigma, Capiz X
VI 128 Tapaz, Capiz X
VI 129 Buenavista, Guimaras X
VI 130 San Lorenzo, Guimaras X
VI 131 Sibunag, Guimaras X
VI 132 Ajuy, Iloilo North X X
VI 133 Balasan, Iloilo North X
VI 134 Banate, Iloilo North X
VI 135 Batad, Iloilo North X
VI 136 Carles, Iloilo North X
VI 137 Concepcion, Iloilo North X
VI 138 Lemery, Iloilo North X
VI 139 San Dionisio, Iloilo North X
VI 140 Calinog, Iloilo South X
VI 141 Igbaras, Iloilo South X X
VI 142 Lambunao, Iloilo South X X
VI 143 Mina, Iloilo South X
VI 144 Pavia, Iloilo South X
VI 145 Escalante City, Negros Occidental X
VI 146 Isabela, Negros Occidental X
VI 147 Province of Capiz X
VI 148 Province of Iloilo X
VII 149 Alburquerque, Bohol X X
VII 150 Alicia, Bohol X
VII 151 Bien Unido, Bohol X X
VII 152 Catigbian, Bohol X X
VII 153 Cortes, Bohol X
VII 154 Dauis, Bohol X X
VII 155 Getafe, Bohol X
VII 156 Guindulman, Bohol X
VII 157 Inabanga, Bohol X X
VII 158 Loay, Bohol X
VII 159 Pres. Carlos P. Garcia, Bohol X
VII 160 Alcoy, Cebu X
VII 161 Alegria, Cebu X
VII 162 Aloguinsan, Cebu X
VII 163 Boljoon, Cebu X X
VII 164 Consolacion, Cebu X
VII 165 Cordova, Cebu X
VII 166 Dalaguete, Cebu X
VII 167 Dumanjug, Cebu X X
VII 168 Lapu-Lapu City, Cebu X
VII 169 Liloan, Cebu X
VII 170 Malabuyoc, Cebu X X
VII 171 Oslob, Cebu X
VII 172 Pilar, Cebu X
VII 173 Pinamungajan, Cebu X
VII 174 Talisay City, Cebu X X
VII 175 Toledo City, Cebu X X
VII 176 Tudela, Cebu X
VII 177 Dumaguete City, Negros Oriental X
VII 178 Calbayog City, Samar X X
VII 179 Province of Cebu X
VII 180 Province of Negros Oriental X
VIII 181 Arteche, Eastern Samar X
VIII 182 Balangiga, Eastern Samar X X
VIII 183 Balangkayan, Eastern Samar X X
VIII 184 Dolores, Eastern Samar X
VIII 185 Giporlos, Eastern Samar X X
VIII 186 Maydolong, Eastern Samar X
VIII 187 San Policarpio, Eastern Samar X
VIII 188 Abuyog, Leyte X

203
Annex P
Summary/
Report on List of
RAAO for
and CO
DRRMF Distributed
and Balances
VIII 189 Almeria, Leyte X
VIII 190 Biliran, Leyte X
VIII 191 Burauen, Leyte X
VIII 192 Cabucgayan, Leyte X
VIII 193 Caibiran, Leyte X
VIII 194 Calubian, Leyte X
VIII 195 Culaba, Leyte X X
VIII 196 Inopacan, Leyte X X
VIII 197 Javier, Leyte X
VIII 198 Kawayan, Leyte X
VIII 199 Leyte, Leyte X
VIII 200 Mahaplag, Leyte X
VIII 201 Maripipi, Leyte X
VIII 202 Matag-ob, Leyte X X
VIII 203 Naval, Leyte X X
VIII 204 San Isidro, Leyte X
VIII 205 Tabango, Leyte X
VIII 206 Villaba, Leyte X
VIII 207 Allen, Northern Samar X
VIII 208 Catubig, Northern Samar X
VIII 209 Lope De Vega, Northern Samar X
VIII 210 Rosario, Northern Samar X
VIII 211 San Roque, Northern Samar X
VIII 212 Basey, Samar X
VIII 213 Catbalogan City, Samar X
VIII 214 Gandara, Samar X
VIII 215 Jiabong, Samar X
VIII 216 Matuguinao, Samar X
VIII 217 Pagsanghan, Samar X
VIII 218 San Jose de Buan, Samar X
VIII 219 San Sebastian, Samar X
VIII 222 Sta. Margarita, Samar X X X
VIII 223 Tagapul-an, Samar X
VIII 224 Villareal, Samar X
VIII 225 Zumarraga, Samar X
VIII 226 Anahawan, Southern Leyte X
VIII 227 San Francisco, Southern Leyte X
VIII 228 San Ricardo, Southern Leyte X
VIII 229 Sogod, Southern Leyte X
VIII 230 Province of Biliran X
IX 231 City of Dipolog, Zamboanga del Norte X
IX 232 Gutalac, Zamboanga del Norte X
IX 233 La Libertad, Zamboanga del Norte X
IX 234 Labason, Zamboanga del Norte X
IX 235 Liloy, Zamboanga del Norte X
IX 236 Sibuco, Zamboanga del Norte X
IX 237 Aurora, Zamboanga del Sur X
IX 238 Dinas, Zamboanga del Sur X
IX 239 Dumingag, Zamboanga del Sur X X
IX 240 Guipos, Zamboanga del Sur X
IX 241 Josefina, Zamboanga del Sur X
IX 242 Mahayag, Zamboanga del Sur X
IX 243 San Miguel, Zamboanga del Sur X
IX 244 Tabina, Zamboanga del Sur X
IX 245 Tukuran, Zamboanga del Sur X
IX 246 Ipil, Zamboanga Sibugay X
IX 247 Naga, Zamboanga Sibugay X
X 248 Dangcagan, Bukidnon X
X 249 Iligan City, Lanao del Norte X
X 250 Munai, Lanao del Norte X
X 251 Pantao Ragat, Lanao del Norte X X X
X 252 Pantar, Lanao del Norte X X

204
Annex P
Summary/
Report on List of
RAAO for
and CO
DRRMF Distributed
and Balances
X 253 Tubod, Lanao del Norte X
X 254 Gitagum, Misamis Oriental X X
X 255 Libertad, Misamis Oriental X X
X 256 Aloran, Misamis Occidental X
X 257 Clarin, Misamis Occidental X
X 258 Don Victoriano, Misamis Occidental X
X 259 Panaon, Misamis Occidental X
X 260 Aloran, Misamis Occidental X
X 261 Oroquieta City, Misamis Occidental X
XI 262 Montevista, Davao de Oro X
XI 263 City of Panabo, Davao del Norte X X
XI 264 City of Tagum, Davao del Norte X
XI 265 Kiblawan, Davao del Sur X
XI 266 Province of Davao del Sur X
XI 267 Province of Davao Oriental X
XII 268 Carmen, Cotabato X
XII 269 Kabacan, Cotabato X
XII 270 Midsayap, Cotabato X
XII 271 Pikit, Cotabato X
XII 272 Arakan, North Cotabato X
XIII 273 La Paz, Agusan del Sur X
XIII 274 Prosperidad, Agusan del Sur X
XIII 275 Pilar, Surigao del Norte X
XIII 276 Socorro, Surigao del Norte X
XIII 277 Bayabas, Surigao del Sur X
XIII 278 Surigao City, Surigao del Norte X
BARMM 279 Akbar, Basilan X X
BARMM 280 Albarka, Basilan X X
BARMM 281 Hadji Muhtamad, Basilan X X
BARMM 282 Maluso, Basilan X
BARMM 283 Tabuan-Lasa, Basilan X X
BARMM 284 Ungkaya Pukan, Basilan X
BARMM 285 Muhammad Ajul, Bsilan X X
BARMM 286 Amai Manabilang (Bumbaran), Lanao del Sur X
BARMM 287 Bacolod Kalawi, Lanao del Sur X
BARMM 288 Buadipuso Buntong, Lanao del Sur X X
BARMM 289 Bubong, Lanao del Sur X
BARMM 290 Butig, Lanao del Sur X
BARMM 291 Kapatagan, Lanao del Sur X
BARMM 292 Lumbaca Unayan, Lanao del Sur X
BARMM 293 Lumbatan, Lanao del Sur X
BARMM 294 Madalum, Lanao del Sur X
BARMM 295 Madamba, Lanao del Sur X
BARMM 296 Marantao, Lanao del Sur X X
BARMM 297 Mulondo, Lanao del Sur X X
BARMM 298 Saguiaran, Lanao del Sur X X
BARMM 299 Lugus, Sulu X
BARMM 300 Luuk, Sulu X
BARMM 301 Panamao, Sulu X
BARMM 302 Pandami, Sulu X
BARMM 303 Panglima Estino, Sulu X
BARMM 304 Panglima Tahil, Sulu X
BARMM 305 Tapul, Sulu X
Total 4 101 32 210 21

205
Annex Q
Non-disclosure in the Notes to FS - Current Year LDRRMF

Region Count LGU
CAR 1 Daguioman, Abra
CAR 2 Calanasan, Apayao
CAR 3 Province of Kalinga
Subtotal 3
I 1 Sual, Pangasinan
Subtotal 1
IV-B 1 Siruma, Camarines Sur
IV-B 2 San Teodoro, Oriental Mindoro
IV-B 3 Jose P. Rizal, Palawan
IV-B 4 Narra, Palawan
IV-B 5 Quezon, Palawan
Subtotal 5
V 1 Province of Masbate
Subtotal 1
Subtotal 1
VIII 1 Abuyog, Leyte
VIII 2 Hilongos, Leyte
VIII 3 Catbalogan City, Samar
VIII 5 Anahawan, Southern Leyte
VIII 6 Hinundayan, Southern Leyte
VIII 7 Libagon, Southern Leyte
VIII 8 Padre Burgos, Southern Leyte
VIII 9 Padre Burgos, Southern Leyte
VIII 10 San Ricardo, Southern Leyte
VIII 11 St. Bernard, Southern Leyte
VIII 12 Tomas Oppus, Southern Leyte
VIII 13 Province of Biliran
Subtotal 13
Grand Total 24

206
Annex R
Non-disclosure in the Notes to FS - Prior Year LDRMF

CAR 1 Itogon, Benguet 10,814,000.00
Subtotal 3 43,200,000.00
I 1 Laoag City, Ilocos Norte 17,147,364.19
Subtotal 2 22,075,305.70
II 1 Alcala, Cagayan 1,646,257.24
II 2 Pamplona, Cagayan 12,960,867.95
II 3 Rizal, Cagayan 1,111,766.78
II 4 Sto. Nino, Cagayan 9,782,676.40
Subtotal 4 25,501,568.37
III 1 Province of Zambales 3,034,443.00
III 2 City of Meycauayan, Bulacan
III 3 City of Tarlac, Tarlac
Subtotal 3 3,034,443.00
IV-A 2 Trece Martires City, Cavite 37,910,745.37
IV-A 3 Calauan, Laguna 23,322,464.96
IV-A 4 Mabitac, Laguna 1,627,977.96
Subtotal 4 66,548,917.94
V 1 City of Legazpi, Albay 29,142,992.00
V 2 Bula, Camarines Sur 402,812.06
V 3 Caramoan, Camarines Sur 2,980,000.00
V 4 Goa, Camarines Sur 5,212,265.47
V 5 Milaor, Camarines Sur 2,725,445.98
V 6 Minalabac, Camarines Sur 14,385,074.40
V 7 Nabua, Camarines Sur 418,547.40
V 8 Gubat, Sorsogon 4,793,016.31
V 9 Oas, Albay
Subtotal 9 60,060,153.62
VI 1 Batan, Aklan 3,661,000.00
VI 2 Libacao, Aklan 11,821,000.00
VI 3 Madalag, Aklan 4,714,000.00
Subtotal 3 20,196,000.00
VII 1 Boljoon, Cebu 2,991,325.99
VII 2 Cordova, Cebu 1,525,000.00
VII 3 Cordova, Cebu 18,668,678.95
VII 4 Dalaguete, Cebu 13,140,000.00
VII 5 Madridejos, Cebu 2,409,943.56
VII 6 Oslob, Cebu 12,927,000.00
VII 7 Tabogon, Cebu 2,225,000.00
VII 8 San Jose, Negros Oriental 3,873,501.56
VII 9 Sibulan, Negros Oriental 7,644,339.29
VII 10 Mandaue City, Cebu
VII 11 Pinamungajan, Cebu
Subtotal 11 65,404,789.35

207
Annex R

VIII 1 Lawaan, Eastern Samar 2,007,579.22
VIII 2 Mercedes, Eastern Samar 2,178,740.64
VIII 3 Calubian, Leyte 12,000,000.00
VIII 4 Dulag, Leyte 8,672,781.78
VIII 5 Inopacan, Leyte 1,143,456.20
VIII 6 Mahaplag, Leyte 1,432,703.42
VIII 7 Maripipi, Leyte 6,385,392.52
VIII 9 San Isidro, Leyte 2,126,982.00
VIII 10 Tanauan, Leyte 3,958,945.68
VIII 12 Calbiga, Samar 2,807,922.42
VIII 13 Jiabong, Samar 296,214.80
VIII 15 Hinunangan, Southern Leyte 5,898,338.54
VIII 16 Malitbog, Southern Leyte 385,866.00
VIII 17 St. Bernard, Southern Leyte 561,236.07
Subtotal 17 73,438,024.70
IX 1 Liloy, Zamboanga del Norte 184,650.13
IX 2 Manukan, Zamboanga del Norte 4,018,000.00
IX 3 Pres. Manuel A. Roxas, Zamboanga del Norte 3,514,000.00
IX 4 Sibuco, Zamboanga del Norte 1,780,000.00
Subtotal 4 9,496,650.13
X 2 Concepcion, Misamis Occidental 480,848.95
X 3 Lopez Jaena, Misamis Occidental 2,422,335.04
X 4 Province of Lanao del Norte 24,446,014.73
Subtotal 4 30,720,363.00
XI 1 Kiblawan, Davao del Sur 2,139,245.00
XI 2 Baganga, Davao Oriental 8,529,663.66
Subtotal 3 10,668,908.66
XIII 1 Dinagat, Province of Dinagat Islands
Subtotal 1 -
Grand Total 68 430,345,124.47

208
Annex S
No Separate Subsidiary Ledger Maintained

CAR 1 Bucay, Abra 3,377,898.14
CAR 2 Daguioman, Abra 10,547,000.00
CAR 4 Buguias, Benguet 1,814,000.00
CAR 5 Mankayan, Benguet 107,585.49
Subtotal 5 24,945,483.63
I 1 Rosales, Pangasinan 304,169.01
I 2 San Manuel, Pangasinan
Subtotal 2 304,169.01
II 1 Mallig, Isabela 996,169.94
II 3 Tuao, Cagayan
II 4 Reina Mercedes, Isabela
Subtotal 4 1,337,130.47
III 1 San Fernando, Pampanga 6,712,206.97
III 2 Malolos, Bulacan
III 3 Mabalacat, Pampanga
Subtotal 3 6,712,206.97
V 1 San Fernando, Masbate 2,333,390.33
V 2 Gainza, Camarines Sur
V 3 Gigmoto, Catanduanes
V 4 Baleno, Masbate
V 5 Sta. Magdalena, Sorsogon
Subtotal 5 2,333,390.33
VI 1 Lemery, Iloilo North 4,168,142.52
VI 2 Buruanga, Aklan
VI 3 Malay, Aklan
Subtotal 3 4,168,142.52
VII 4 Bantayan, Cebu 1,876,000.00
VII 5 Alegria, Cebu
VII 7 Madridejos, Cebu
VII 8 Malabuyoc, Cebu
Subtotal 8 13,497,313.34
VIII 1 Tolosa, Leyte
VIII 3 Catarman, Northern Samar
VIII 6 Silvino Lubos, Northern Samar
VIII 8 Daram, Samar
VIII 9 San Sebastian, Samar
VIII 10 Sta. Margarita, Samar
VIII 11 Villareal, Samar

209
Annex S

VIII 13 San Francisco, Southern Leyte
VIII 14 San Ricardo, Southern Leyte
Subtotal 14 -
IX 2 Alicia, Zamboanga del Sur 12,632,852.35
IX 3 Baliguian, Zamboanga del Norte
IX 4 Guipos, Zamboanga del Norte
IX 5 Tampilisan, Zamboanga del Norte
Subtotal 5 15,553,852.35
X 1 Panaon, Misamis Occidental 2,433,160.33
X 2 Kitaotao, Bukidnon
Subtotal 3 2,433,160.33
XIII 1 Prosperidad, Agusan del Sur 2,141,372.88
XIII 2 Jabonga, Agusan del Norte
XIII 4 Dapa, Surigao del Norte
XIII 5 Agusan del Norte
Subtotal 5 2,141,372.88
BARMM 1 Amai Manabilang (Bumbaran), Lanao del Sur
BARMM 2 Bubong, Lanao del Sur
BARMM 3 Province of Basilan
Subtotal 3 -
Grand Total 60 73,426,221.83

210
Annex T
LGUs with Accounting and Reporting Deficiencies

Accounting Reporting
Region Count LGU
Guidelines Guidelines
CAR 1 Bucay, Abra X
CAR 2 Tayum, Abra X
Subtotal 2 1 1
I 1 Province of Pangasinan X
Subtotal 1 1 0
II 1 Angadanan, Isabela X
II 2 Echague, Isabela X
II 3 San Guillermo, Isabela X
II 4 Province of Isabela X
Subtotal 4 0 4
III 1 City of Balanga, Bataan X
III 2 City of San Fernando, Pampanga X
III 3 City of Olongapo, Zambales X
III 4 Province of Pampanga X
Subtotal 4 3 1
IV-A 1 Nagcarlan, Laguna X X
IV-A 2 Panukulan, Quezon X
Subtotal 2 2 1
IV-B 1 San Jose, Occ. Mindoro X
IV-B 2 El Nido, Palawan X
IV-B 3 Jose P. Rizal, Palawan X
IV-B 4 Narra, Palawan X
IV-B 5 Quezon, Palawan X
Subtotal 5 5 0
V 1 Calabanga, Cam Sur X
V 2 Baras, Catanduanes X
V 3 Caramoran, Catanduanes X
V 4 Province of Masbate X
Subtotal 4 3 1
VI 1 Maayon, Capiz X
VI 2 Sigma, Capiz X
VI 3 Cabatuan, Iloilo South X
Subtotal 3 3 0
VII 1 Batuan, Bohol X
VII 2 San Miguel, Bohol X
VII 3 Province of Cebu X
Subtotal 3 3 0
VIII 1 Abuyog, Leyte X X
VIII 2 Hilongos, Leyte X
VIII 3 Hindang, Leyte X
VIII 4 Catbalogan City, Samar X
VIII 5 Sta. Margarita, Samar X
VIII 6 Talalora, Samar X
VIII 7 Zumarraga, Samar X
VIII 8 Anahawan, Southern Leyte X
VIII 9 Bontoc, Southern Leyte X

211
Annex T
Accounting Reporting
Region Count LGU
Guidelines Guidelines
VIII 10 Hinundayan, Southern Leyte X
VIII 11 Limasawa, Southern Leyte X
VIII 12 Padre Burgos, Southern Leyte X
VIII 13 San Francisco, Southern Leyte X X
VIII 14 San Ricardo, Southern Leyte X
VIII 15 St. Bernard, Southern Leyte X
VIII 16 Maasin City, Southern Leyte X
VIII 17 Province of Eastern Samar X
Subtotal 17 15 4
X 1 Valencia City, Bukidnon X
X 2 Alubijid, Misamis Oriental X
X 3 Oroquieta City, Misamis Occidental X
Subtotal 3 3 0
XI 1 Magsaysay, Davao del Sur X
XI 2 Banaybanay, Davao Oriental X
XI 3 Generoso, Davao Oriental X
XI 4 Lupon, Davao Oriental X
XI 5 San Isidro, Davao Oriental X
Subtotal 5 5 0
XIII 1 Butuan City, Agusan del Norte X
XIII 2 Dinagat, PDI X X
XIII 3 Libjo, PDI X
XIII 4 Tubajon, PDI X
XIII 5 Mainit, Surigao del X
XIII 6 Surigao City, Surigao del Norte X X
XIII 7 Province of Surigao del Norte X
Subtotal 7 7 2
BARMM 1 Akbar, Basilan X
BARMM 2 Hadji Muhtamad, Basilan X
BARMM 3 Lamitan City, Basilan X
Subtotal 3 0 3
Grand Total 63 51 17

212
Annex U
STATUS OF IMPLEMENTATION OF PY AUDIT RECOMMENDATION PER LGU
Insufficient Allocation for LDRRMF

Allocation of not less than five percent of the estimated revenue from regular The Auditors recommended that Management strictly observe the allocation
sources for LDRRMF as required under Section 21 of RA No. 10121 was not of five percent of the estimated revenue from regular sources for LDRRM
met by 22 LGUs. to support disaster risk management activities pursuant to Section 21 of RA
No. 10121.
Status of Implementation
Region LGU No.
FI PI NI No Report Submitted
NCR Muntinlupa City 1 
CAR Danglas, Abra 2 
Asipulo, Ifugao 3 
II Enrile, Cagayan 4 
Gattaran, Cagayan 5 
Luna, Isabela 6 
San Mateo, Isabela 7 
Echague, Isabela 8 
III Mabalacat City, Pampanga 9 
Gabaldon, Nueva Ecija 10 
Magalang, Pampanga 11 
General Mamerto Natividad, NE 12 
Malolos City, Bulacan 13 
IV-A Talisay, Batangas 14 
IV-B Calintaan, Occ. Mindoro 15 
Victoria, Oriental Mindoro 16 
VI Roxas City, Capiz 17 
XII Matalam, Cotabato 18 
M'lang, Province of Cotabato 19 
Tulunan, Province of Cotabato 20 
XIII Bislig City, Surigao del Sur 21 
Bunawan, Agusan del Sur 22 
Total 22 9 3 1 9
Low Utilization of LDRRMF

One hundred forty-eight LGUs did not optimally utilize the allotment under The Auditors recommended that Management optimize the utilization of its
the LDRRMF with low utilization rate ranging from 0.80 to 74.30 percent, LDRRMF, and Mitigation Fund, to lessen the socio-economic and
contrary to the purposes and intents of the RA No. 10121; thus, defeating the environmental impacts of disasters in the community and disaster risks,
objectives of strengthening the capacity to build disaster-resilient including projected climate risks, and to enhance disaster preparedness and
communities and to enhance disaster preparedness at all levels. response capabilities of the community.
Region LGU No.
NCR Las Piñas City 1 
Malabon City 2 
CAR Danglas, Abra 3 
Luba, Abra 4 
Atok, Benguet 5 
Bakun, Benguet 6 
Bokod, Benguet 7 
Buguias, Benguet 8 
Itogon, Benguet 9 
Kabayan, Benguet 10 
Kibungan, Benguet 11 
La Trinidad, Benguet 12 
Sablan, Benguet 13 
Tuba, Benguet 14 
Mayoyao, Ifugao 15 
Tanudan, Kalinga 16 

213
Status of Implementation Annex U
Region LGU No.
I Tubao, La Union 17 
Sual, Pangasinan 18 
II Amulung, Cagayan 19 
Piat, Cagayan 21 
Solana, Cagayan 22 
Tuguegarao City, Cagayan 23 
Burgos, Isabela 24 
Delfin Albano, Isabela 25 
Dinapigue, Isabela 26 
Province of Isabela 27 
San Agustin, Isabela 28 
Alfonso Castañeda, Nueva Vizcaya 29 
Ambaguio, Nueva Vizcaya 30 
Aritao, Nueva Vizcaya 31 
Bayombong, Nueva Vizcaya 32 
Cabarroguis, Nueva Vizcaya 33 
Diffun, Nueva Vizcaya 34 
Dupax del Norte, Nueva Vizcaya 35 
Dupax del Sur, Nueva Vizcaya 36 
Kasibu, Nueva Vizcaya 37 
Quezon, Nueva Vizcaya 38 
III Maria Aurora, Aurora 39 
Province of Aurora 40 
Orion, Bataan 41 
Bulakan, Bulacan 42 
Jaen, Nueva Ecija 43 
Pantabangan, Nueva Ecija 44 
Bacolor, Pampanga 45 
Lubao, Pampanga 46 
Province of Pampanga 47 
San Luis, Pampanga 48 
Tarlac City, Tarlac 49 
Candelaria, Zambales 50 
Masinloc, Zambales 51 
San Narciso, Zambales 52 
Sta. Cruz, Zambales 53 
IV-A Alitagtag, Batangas 54 
Batangas City 55 
Padre Garcia, Batangas 56 
San Nicolas, Batangas 57 
Sto. Tomas City, Batangas 58 
Talisay, Batangas 59 
Tanauan City, Batangas 60 
Tingloy, Batangas 61 
Cavite City 62 
General E. Aguinaldo, Cavite 63 
General Trias City, Cavite 64 
Kawit, Cavite 65 
Silang, Cavite 66 
Tagaytay City, Cavite 67 
Bay, Laguna 68 
Liliw, Laguna 69 
Los Baños, Laguna 70 
Luisiana, Laguna 71 
Paete, Laguna 72 
Pakil, Laguna 73 
Pangil, Laguna 74 
Gumaca, Quezon 75 
Polillo, Quezon 76 
Province of Quezon 77 
IV-B Mogpog, Marinduque 78 
Torrijos, Marinduque 79 
Magdiwang, Romblon 80 
Province of Marinduque 81 
Province of Palawan 82 

214
Region LGU No.
IV-B Abra de Ilog, Occ. Mindoro 83 
Looc, Occ. Mindoro 84 
Paluan, Occ. Mindoro 85 
Boac, Marinduque 86 
Buenavista, Marinduque 87 
Sta. Cruz, Marinduque 88 
San Jose, Occ. Mindoro 89 
V Uson, Masbate 90 
City of Ligao 91 
Sorsogon City 92 
Sto. Domingo, Albay 93 
Bacacay, Albay 94 
Manito, Albay 95 
Daraga, Albay 96 
Pio Duran, Albay 97 
San Fernando, Cam Sur 98 
Caramoran, Cam Sur 99 
Baras, Cam Sur 100 
Pili, Cam Sur 101 
Sagnay, Cam Sur 102 
Prieto Diaz, Sorsogon 103 
VI Malay, Aklan 104 
Barbaza, Antique 105 
Sibalom, Antique 106 
Roxas City, Capiz 107 
Alimodian, Iloilo 108 
Barotac Nuevo, Iloilo 109 
Cabatuan, Iloilo 110 
Calinog, Iloilo 111 
Igbaras, Iloilo 112 
Pavia, Iloilo 113 
San Miguel, Iloilo 114 
San Rafael, Iloilo 115 
VII Dagohoy, Bohol 116 
Sevilla, Bohol 117 
Balamban, Cebu 118 
Daanbantayan, Cebu 119 
Lilon, Cebu 120 
Medellin, Cebu 121 
San Remegio, Cebu 122 
VIII Province of Southern Leyte 123 
IX Baliguian, ZDN 124 
City of Dipolog, ZDN 125 
Sibutad, ZDN 126 
Aurora, ZDS 127 
Josefina, ZDS 128 
Labangan, ZDS 129 
Mahayag, ZDS 130 
Province of Zamboanga del Sur 131 
Sominot, ZDS 132 
Tukuran, ZDS 133 
Province of Davao del Norte 134 
City of Davao, Davao del Sur 135 
XII City of Panabo, DDN 136 
Norala, South Cotabato 139 
Tampakan, South Cotabato 140 
T'boli, South Cotabato 141 
XIII Bayugan City, Agusan del Sur 142 
Matalam, Province of Cotabato 143 
Dapa, SdN 144 
Sta. Monica, SdN 145 
XIII Carrascal, SdS 146 
Surigao City, Surigao del Norte 147 
City of General Santos 148 

215
Region LGU No.
Total 148 35 32 24 57
Improper Charging of Disbursements

Funds of 161 LGUs, amounting to at least ₱180.803 million, were utilized The Auditors recommended that Management strictly adhere to the
for the purpose other than those allowed for the implementation of disaster guidelines set forth under COA Circular No. 2012-002 and NDRRMC-
programs and activities, in violation of Section 3 of COA Circular No. 2012- DBM-DILG JMC No. 2013-1, and refrain from charging against the
002 dated September 11, 2012 and NDRRMC-DBM-DILG Joint LDRRMF those programs, projects and activities not pertaining to disaster-
Memorandum Circular (JMC) No. 2013-1 dated March 25, 2013. related activities or not in accordance with the primary purpose for which
the fund was established.
Region LGU No. Status of Implementation

CAR Province of Benguet 1 
Mountain Province 2 
Manabo, Abra 3 
Tubo, Abra 4 
Tinglayan, Kalinga 5 
Mankayan, Benguet 6 
Lamut, Ifugao 7 
Flora, Apayao 8 
Bucay, Abra 9 
I Province of Pangasinan 10 
Batac City, Ilocos Norte 11 
Santo Domingo, Ilocos Sur 12 
City of Urdaneta, Pangasinan 13 
Asingan, Pangasinan 14 
Agno, Pangasinan 15 
Bani, Pangasinan 16 
Calasiao, Pangasinan 17 
Malasiqui, Pangasinan 18 
Manaoag, Pangasinan 19 
Mangaldan, Pangasinan 20 
San Jacinto, Pangasinan 21 
Sta. Barbara, Pangasinan 22 
Villasis, Pangasinan 23 
Suyo, Ilocos Sur 24 
II Cauayan City, Isabela 25 
Sanchez Mira, Cagayan 26 
Roxas, Isabela 27 
Quezon, Isabela 28 
Quirino, Isabela 29 
Naguillian, Isabela 30 
San Mariano, Isabela 31 
Benito Soliven, Isabela 32 
Aglipay, Nueva Vizcaya 33 
Mallig, Isabela 34 
III Baler, Aurora 35 
Dingalan, Aurora 36 
Maria Aurora, Aurora 37 
Pilar, Bataan 38 
Bocaue, Bulacan 39 
Guiguinto, Bulacan 40 
Cabiao, Nueva Ecija 41 
Anao, Tarlac 43 
Pura, Tarlac 44 
San Clemente, Tarlac 45 
Mabalacat City, Pampanga 46 
III Candaba, Pampanga 48 
Guagua, Pampanga 49 
IV-A Indang, Cavite 50 
Magallanes, Cavite 51 
Bay, Laguna 52 
Mabitac, Laguna 53 
Pangil, Laguna 54 

216
IV-A

Region LGU No.
Cainta, Rizal 55 
Morong, Rizal 56 
Teresa, Rizal 57 
Buenavista, Quezon 58 
IV-B Province of Marinduque 59 
San Jose, Romblon 61 
San Vicente, Palawan 62 
Calintaan, Occ. Mindoro 63 
Magsaysay, Occ. Mindoro 64 
Rizal, Occ. Mindoro 66 
Sablayan, Occ. Mindoro 67 
Puerto Princesa City, Palawan 68 
Victoria, Oriental 69 
Taytay, Palawan 70 
V Daraga, Albay 71 
Bato, Cam Sur 72 
Goa, Cam Sur 73 
Caramoan, Cam Sur 74 
Camaligan, Cam Sur 75 
Baras, Cam Sur 76 
Cawayan, Masbate 77 
Esperanza, Masbate 78 
Irosin, Sorsogon 79 
Bulan, Sorsogon 80 
Pio Duran, Albay 81 
Mandaon, Masbate 82 
Pio V. Corpuz, Masbate 83 
San Pascual, Masbate 84 
VI Altavas, Aklan 85 
Balete, Aklan 86 
Banga, Aklan 87 
Kalibo, Aklan 88 
Lezo, Aklan 89 
Libacao, Aklan 90 
Madalag, Aklan 91 
Malay, Aklan 92 
Malinao, Aklan 93 
Numancia, Aklan 94 
Carles, Iloilo 95 
Mina, Iloilo 96 
Oton, Iloilo 97 
Tigbauan, Iloilo 98 
Tubungan, Iloilo 99 
Leon, Iloilo 100 
Zarraga, Iloilo 102 
Sta. Barbara, Iloilo 103 
Janiuay, Iloilo 104 
Guimbal, Iloilo 105 
Silay City, Negros Occ. 106 
Talisay City, Negros Occ. 107 
VII Naga City, Cebu 108 
Carcar City, Cebu 109 
Lapu-Lapu City, Cebu 110 
VII Garcia Hernandez, Bohol 111 
San Miguel, Bohol 112 
Buenavista, Bohol 113 
Asturias, Cebu 114 
Tabogon, Cebu 118 
Santa Fe, Cebu 119 
Alegria, Cebu 120 

217
VII

Region LGU No.
Ginatilan, Cebu 121 
Badian, Cebu 122 
Poro, Cebu 123 
Tudela, Cebu 124 
IX Bayug, ZDS 125 
Tigbao, ZDS 126 
Lakewood, ZDS 127 
Aurora, ZDS 128 
Imelda, ZS 131 
Gutalac, ZDN 132 
X Opol, Misiamis Oriental 133 
Alubijid, Misiamis Oriental 134 
Laguindingan, Misiamis Oriental 135 
Sagay, Misiamis Oriental 136 
Villanueva, Misamis Oriental 137 
Damulog, Bukidnon 138 
Tubod, LdN 139 
Nunungan, LdN 140 
XI Province of Davao Oriental 141 
City of Digos, DDS 142 
XII Tampakan, South Cotabato 143 
XIII Province of Agusan del Sur 144 
Esperanza, Agusan del Sur 145 
Prosperidad, Agusan del Sur 146 
Sta. Josefa, Agusan del Sur 147 
Carmen, Agusan del Norte 148 
R.T. Romualdez, Agusan del Norte 149 
Santiago, Agusan del Norte 150 
Bislig City, Surigao del Sur 151 
Socorro, SdN 152 
Burgos, SdN 153 
San Isidro, SdN 155 
Gigaquit, SdN 156 
Hinatuan, SdS 157 
Madrid, sds 158 
Lanuza, SdS 159 
XIII General Luna, SdN 160 
Dapa, SdN 161 
Total 161 62 20 22 57
Unsupported Disbursements
Validity and propriety of disbursements in 51 LGUs could not be ascertained The Auditors recommended that the Management immediately submit the
due to absence or non-submission of complete and/or sufficient supporting lacking supporting documents for verification, and henceforth, ensure that
documents. claims are duly supported with complete and proper documentation before
processing claims for payment to establish the validity, regularity and
propriety of the disbursements.
Region LGU No.
CAR La Paz, Abra 1 
I San Carlos City, Pangasinan 2 
II San Mateo, Isabela 3 
Calayan, Cagayan 4 
Diadi, Nueva Vizcaya 5 
III Bagac, Bataan 6 
Orani, Bataan 7 
San Miguel, Bulacan 8 
Cabiao, Nueva Ecija 9 
Peñaranda, Nueva Ecija 10 
San Isidro, Nueva Ecija 11 
Santa Rosa, Nueva Ecija 12 
San Jose, Tarlac 13 
Province of Zambales 14 

218
III

Region LGU No.
Botolan, Zambales 15 
Palauig, Zambales 16 
Dinalupihan, Bataan 20 
Hermosa, Bataan 21 
Morong, Bataan 22 
Mariveles, Bataan 23 
San Ildefonso, Bulacan 24 
IV-A Laurel, Batangas 25 
IV-B City of Calapan, Oriental Mindoro 26 
Province of Romblon 27 
Victoria, Oriental Mindoro 31 
Gloria, Oriental Mindoro 32 
Ferrol, Romblon 33 
San Andres, Romblon 34 
Santa Maria, Romblon 36 
San Fernando, Romblon 37 
VI Carles, Iloilo 39 
Bacolod City, Negros Occ. 40 
VII Naga City, Cebu 41 
Danao City, Cebu 42 
Danao, Bohol 43 
IX Liloy, ZDN 44 
Labason, ZDN 45 
X Province of Bukidnon 46 
XI Province of Davao del Sur 47 
Province of Davao Oriental 48 
XIII Surigao City, Surigao del Norte 49 
Buenavista, Agusan del Norte 50 
XIII San Miguel, SdS 51 
Total 51 8 6 3 34
Unimplemented PPAs
Various PPAs contained in the LDRRMP of 87 LGUs were not implemented, The Auditors recommended that Management cause the timely
contrary to Section 21 of RA No. 10121 and Section 6.2 of Section 6.2 of implementation of all programmed projects under DRRM program, and
NDRRMC-DBM-DILG Joint Memorandum Circular No. 2013-1; thus, other PPAs, in accordance with the respective appropriation ordinance,
impeding the efficient use of fund for disaster mitigation, response and LDRRMP and AIP, in order to lessen the socio-economic and
rehabilitation to the disadvantage of the public. environmental impacts of disasters in the community and disaster risks,
including projected climate risks, and to enhance disaster preparedness and
response capabilities of the community.
Region LGU No.
NCR City of Muntinlupa 1 
Quezon City 2 
San Juan City 3 
Taguig City 4 
CAR Province of Benguet 5 
Bontoc, Mountain Province 6 
Tadian, Mountain Province 7 
Hingyon, Ifugao 8 
Kiangan, Ifugao 9 
Baguio City, Benguet 10 
Banaue, Ifugao 11 
I Agoo, La Union 12 
City of San Fernando, La Union 13 
Asingan, Pangasinan 14 
Pugo, La Union 15 
II Sanchez Mira, Cagayan 16 

219
Region
II LGU No.
Palanan, Isabela 17 
Aurora, Isabela 18 
Province of Nueva Vizcaya 19 
Gamu, Isabela 20 
San Manuel, Isabela 21 
III Province of Pampanga 22 
Angeles City, Pampanga 23 
Science City of Muñoz, NE 24 
City of San Jose , Nueva Ecija 25 
Guiguinto, Bulacan 26 
Sto. Domingo, NE 27 
Anao, Tarlac 28 
Paniqui, Tarlac 29 
San Manuel, Tarlac 30 
Sta. Ignacia, Tarlac 31 
San Marcelino, Zambales 32 
Iba, Zambales 33 
Mexico, Pampanga 34 
Castillejos, Tarlac 35 
Olongapo City, Zambales 36 
San Felipe, Zambales 37 
IV-B Province of Oriental Mindoro 38 
Cajidiocan, Romblon 41 
Looc, Romblon 42 
Sta. Fe, Romblon 43 
Odiongan, Romblon 44 
Cuyo, Palawan 45 
VI San Remegio, Antique 46 
San Jose, Antique 47 
Lauan, Antique 48 
VI Balasan, Iloilo 50 
Estancia, Iloilo 51 
Lezo, Aklan 52 
San Carlos City, Negros Occ 55 
Cadiz City, Negros Occ. 56 
La Carlota City, Negros Occ. 57 
VII Lila, Bohol 58 
Loboc, Bohol 59 
Baclayon, Bohol 60 
Samboan, Cebu 62 
Pilar, Bohol 63 
IX City of Pagadian, ZDS 64 
City of Zamboanga, ZDS 65 
Rizal, ZDN 66 
Alicia, ZS 67 
Imelda, ZS 68 
Talusan, ZS 69 
Kabasalan, ZS 70 
Tungawan, ZS 71 
Castillejos, Tarlac 72 
Aurora, ZDS 73 
Sominot, ZDS 75 
X Aloran, Misamis Occ. 76 
Kolambugan, LdN 77 
Kapatagan, LdN 78 
Baloi, LdN 79 
XI Province of Davao Occidental 80 
City of Samal, DDN 81 

220
Region LGU No.
XII Matalam, Province of Cotabato 82 
City of Koronadal, South Cotabato 83 
Banga, South Cotabato 84 
Province of South Cotabato 85 
Polomolok, South Cotabato 86 
Surallah, South Cotabato 87 
Total 87 20 16 5 46
Non-Creation and Understaffing of LDRRMO

No Local Ordinance creating the Local Disaster Risk Reduction and The Auditors recommended that the concerned LGUs:
Management Office (LDRRMO) including the required staffing/personnel a.Justify the absence of local ordinance creating the LDRRM Office; and
was enacted in 6 LGUs in violation of Section 12 of RA No. 10121; while
LDRRMOs enacted in 60 LGUs were not fully capacitated/staffed; thus, b.Fill up the mandatory position for the three staff of each LDRRMO to
hindering the capacity of the LGUs to deliver efficiently and effectively the handle the administration, training, research and planning, and operations
necessary services to ensure the safety of its constituents in the event of and warning functions/services, to provide adequate support to DRRM
disaster, calamity, and other fortuitous events. activities.
Region LGU No.
No Established Local Disaster Risk Reduction and Management Office (LDRRMO)
IV-A San Narciso, Quezon 2 
Unisan, Quezon 3 
IV-B Araceli, Palawan 4 
Dumaran, Palawan 5 
VI Patnongon, Antique 6 
LGUs with Understaffed LDRRMO
I Asingan, Pangasinan 1 
Burgos, Pangasinan 2 
Dasol, Pangasinan 3 
II Cabatuan, Isabela 4 
Luna, Isabela 5 
III Dilasag, Aurora 7 
Dinalungan, Aurora 8 
Dipaculao, Aurora 9 
San Luis, Aurora 10 
Samal, Bataan 11 
Orani, Bataan 12 
Abucay, Bataan 13 
Balagtas, Bulacan 14 
Subic, Zambales 15 
Castillejos, Zambales 16 
IV-A Calaca, Batangas 18 
Calauag, Quezon 19 
San Francisco, Quezon 20 
V Batuan, Masbate 21 
San Jacinto, Masbate 23 
Uson, Masbate 25 
Donsol, Sorsogon 26 
Gubat, Sorsogon 27 
VI Lemery, Iloilo 28 
Guimbal, Iloilo 30 
Alimodia, Iloilo 31 
Alimodian, Iloilo 32 
Leon, Iloilo 33 
VII Cebu City 35 
Duero, Bohol 36 
Balilihan, Bohol 37 
San Isidro, Bohol 38 

221
VII

Region LGU No.
Clarin, Bohol 39 
Tabuelan, Cebu 40 
Pilar, Cebu 41 
Minglanilla, Cebu 42 
Garcia Hernandez, Bohol 43 
IX Province of Zamboanga del Sur 44 
City of Dipolog, ZDN 45 
Jose Dalman, ZDN 46 
Sindangan, ZDN 47 
Salug, ZDN 48 
Liloy, ZDN 49 
Labason, ZDN 50 
Kalawit, ZDN 51 
Sibuco, ZDN 52 
Alicia, ZS 53 
X Gitagum, Misamis Oriental 54 
Claveria, Misamis Oriental 55 
Jasaan, Misamis Oriental 56 
Maigo, LdN 57 
Munai, LdN 58 
XIII Dinagat, PDI 59 
Tubod, SdN 60 
Total 66 9 13 12 32
Unutilized Cash Donations Received

Cash donations received by 10 LGUs from other government agencies and The Auditors recommended that the Management ensure the full utilization
other sources totaling at least ₱95.335 million remained unutilized due to of cash donations for their intended purposes through proper and timely
LGUs’ inability to timely identify the appropriate programs, projects and identification, formulation and implementation of appropriate PPAs to be
activities to be undertaken, contrary to Section 5.2.4 of COA Circular No. sourced therefrom and regular monitoring of the available funds in the
2012-002. Registry of Cash Donations and Utilization.
Region Status of Implementation

LGU No.
III Province of Bataan 2 
Province of Bulacan 3 
Province of Nueva Ecija 4 
IV-A Province of Cavite 6 
V Province of Catanduanes 7 
City of Sorsogon 8 

222
Region LGU No.
VI Province of Iloilo 10 
Total 10 1 3 1 5
Unexpended QRF and LDRRMF-MOOE Not Transferred to Special Trust Fund

The unexpended balances of the QRF and LDRRMF-MOOE of 147 LGUs, The Auditors recommended that Management transfer the unutilized prior
totaling to at least ₱614.972 million, were not transferred to the Special Trust year balances (within five years) of the QRF and LDRRMF-MOOE to the
Fund (STF) contrary to Section 5.1.10 of COA Circular No. 2012-002; thus, STF pursuant to COA Circular No. 2012-002.
opens opportunity for the LGU t8o use it for activities other than those which
support disaster risk reduction and management.

LGU No.
CAR Pilar, Abra 1 
Manabo, Abra 2 
Tubo, Abra 3 
Banaue, Ifugao 5 
Tinglayan, Apayao 6 
Pasil, Kalinga 7 
Pinukpuk, Kalinga 8 
Pudtol, Apayao 10 
I Province of La Union 11 
San Juan, La union 12 
Batac City, Ilocos Norte 13 
Paoay, Ilocos Norte 14 
Pinili, Ilocos Norte 15 
Sarrat, Ilocos Norte 16 
Solsona, Ilocos Norte 17 
San Vicente, Ilocos Sur 18 
Basista, Pangasinan 19 
Binmaley, Pangasinan 20 
Labrador, Pangasinan 21 
Laoac, Pangasinan 22 
Mangaldan, Pangasinan 23 
Mangatarem, Pangasinan 24 
Urbiztondo, Pangasinan 26 
Bautista, Pangasinan 27 
Rosales, Pangasinan 28 
Sto. Tomas, Pangasinan 29 
Currimao, Ilocos Norte 30 
Tayug, Pangasinan 31 
II Iguig, Cagayan 32 
Rizal, Cagayan 33 
II Tuao, Cagayan 34 
Claveria, Cagayan 35 
Sta. Praxedes, Cagayan 36 
Camalaniugan, Cagayan 37 
Buguey, Cagayan 38 
Gonzaga, Cagayan 39 
Cabatuan, Isabela 43 
Luna, Isabela 44 
San Guillermo, Isabela 46 
San Agustin, Isabela 47 
Bambang, Nueva Vizcaya 48 
Bayombong, Nueva Vizcaya 49 
III Bocaue, Bulacan 50 
Tarlac City, Tarlac 51 
General Tinio, Nueva Ecija 52 
Jaen, Nueva Ecija 53 
Quezon, Nueva Ecija 54 

223
III

Region LGU No.
Province of Bulacan 56 
Gapan City, Nueva Ecija 57 
Plaridel, Bulacan 58 
San Luis, Pampanga 59 
IV-A Balayan, Batangas 60 
Calatagan, Batangas 61 
San Juan, Batangas 63 
Taysan, Batangas 64 
Bay, Laguna 65 
Baras, Rizal 66 
Taytay, Rizal 68 
Burdeous, Quezon 69 
Jomalig, Quezon 70 
Mataas na Kahoy, Batangas 71 
IV-B Puerto Princesa City, Palawan 72 
San Jose, Occidental Mindoro 73 
Sta. Cruz, Marinduque 74 
Alcantara, Romblon 76 
Concepcion, Romblon 77 
San Agustin, Romblon 78 
San Vicente, Palawan 79 
V Province of Masbate 81 
City of Masbate 82 
Vinzons, Cam Norte 85 
Balud, Masbate 86 
Monreal, Masbate 87 
Baleno, Masbate 88 
VI Province of Aklan 91 
Balete, Aklan 92 
Lezo, Aklan 93 
Makato, Aklan 94 
Ajuy, Iloilo 95 
Banate, Iloilo 96 
VI Barotac Viejo, Iloilo 97 
Oton, Iloilo 98 
Sara, Iloilo 100 
Anilao, Iloilo 101 
Province of Capiz 103 
Escalante City, Negros Occ. 105 
Talisay City, Negros Occ. 106 
VII Bilar, Bohol 107 
Loay, Bohol 108 
Duero, Bohol 109 
Ubay, Bohol 110 
Malabuyoc, Cebu 111 
Loboc, Bohol 112 
IX Salug, ZDN 113 
Sibuco, ZDN 114 
Siocon, ZDN 115 
Midsalip, ZDS 116 
Naga, ZS 117 
Tungawan, ZS 119 
Katipunan, ZDN 120 

224
IX

Region LGU No.
Gutalac, ZDN 121 
X Manticao, Misamis Oriental 122 
Sinacaban, Misamis Occ. 123 
Baloi, Lanao del Norte 124 
Kauswagan, LdN 125 
Linamon, LdN 126 
Tubod, LdN 127 
Nunungan, LdN 128 
XII Kabacan, Province of Cotabato 129 
Pikit, Province of Cotabato 130 
Matalam, Province of Cotabato 131 
Lake Sebu, South Cotabato 134 
Norala, South Cotabato 135 
XIII Dinagat, PDI 136 
Libjo, DI 137 
San Luis, Agusan del Sur 138 
Dapa, SdN 139 
Bacuag, SdN 140 
Madrid, SdS 141 
Province of Dinagat Islands 142 
Tunbajon, DI 143 
General Luna, SdN 144 
BARMM Marantao, Lanao del Sur 145 
Mulondo, Lanao del Sur 146 
BARMM Saguiaran, Lanao del Sur 147 
Total 147 56 13 22 56
Unexpended LDRRMF-CO Inappropriately Transferred to STF

The unexpended/unobligated balance of LDRRMF – Capital Outlay of 23 The Auditors recommended that the Management transfer the unexpended
LGUs, totaling at least ₱241.189 million was inappropriately transferred to balance of LDRRMF for capital outlay to the General Fund and henceforth,
the STF contrary to Section 5.1.11 of COA Circular No. 2012-002. ensure that all unexpended/unobligated balance of the LDRRMF for capital
outlay shall be made continuing in the General Fund books until the
projects funded therefore are completed and any savings shall be made
available for use in the disaster risk reduction and management activities as
provided in the LDRRMFIP subject to the local budgeting process.

LGU No.
CAR Aguinaldo, Ifugao 1 
I Paoay, Ilocos Norte 2 
Rosario, La Union 3 
Aguilar, Pangasinan 5 
Manaog, Pangasinan 6 
Mangatarem, Pangasinan 7 
Urbiztondo, Pangasinan 8 
II San Agustin, Isabela 9 
Allacapan, Cagayan 10 
Quezon, Nueva Vizcaya 11 
III Province of Nueva Ecija 12 
San Antonio, Zambales 13 
IV-A Province of Rizal 14 
Sta. Teresita, Batangas 15 
IV-B Calintaan, Occ. Mindoro 16 
Gasan, Marinduque 19 
Province of Marinduque 20 
VII Balamban, Cebu 21 
Alicia, Bohol 22 
Total 23 7 4 2 10

225
Region LGU No.
PY Unutilized Balances of More Than 5 Years Not Reverted to General Fund
Unutilized balances of LDRRMF under the STF for CY 2016 and below of The Auditors recommended that the Management revert to the GF the
41 LGUs, totaling at least ₱88.713 million, were not transferred to the unexpended balance of LDRRMF beyond the five-year period, to be made
General Fund (GF) contrary to COA Circular No. 2012-002 dated September available for other social services, in conformity with Section 5.1.13 of
12, 2012, hindering the provision of funds to support current disaster risk COA Circular No. 2012-002.
management activities.

LGU No.
NCR Malabon City 1 
CAR Lubuagan, Kalinga 2 
Atok, Benguet 3 
I Manaog, Pangasinan 4 
Sison, Pangasinan 5 
San Juan, Ilocos Sur 6 
Santo Domingo, Ilocos Sur 7 
II Bambang, Nueva Vizcaya 8 
III Cabangan, Zambales 9 
Baler, Aurora 10 
Province of Aurora 11 
IV-A Silang, Cavite 12 
Mataas na Kahoy, Batangas 13 
IV-B Province of Romblon 15 
V San Fernando, Cam Sur 17 
VI Province of Antique 18 
Roxas City, Capiz 19 
Banate, Iloilo 20 
Anilao, Iloilo 21 
VII Cebu City 23 
Tuburan, Cebu 25 
Dumanjug, Cebu 26 
Pinamungajan, Cebu 27 
San Fernando, Cebu 28 
IX City of Dipolog, ZDN 29 
Polanco, ZDN 30 
San Pablo, ZDS 31 
Tukuran, ZDS 33 
Ramon Magsaysay, ZDS 35 
Tungawan, ZS 36 
X Binuangan, Misamis Oriental 37 
Baloi, Lanao del Norte 38 
XI City of Digos, DDS 39 
XII Polomolok, South Cotabato 40 
XIII Bayugan City, Agusan del Sur 41 
Total 41 20 3 3 15
PPAs for the PY’s Unexpended Balances Not Included in the LDRRMFIP
LDRRMFIP of 53 LGUs did not include the PPAs charged to the The Auditors recommended that the Management include in their plans the
unexpended balances of LDRRMF under Trust Liabilities account which is utilization of the unexpended LDRRM Fund balances from prior years, and
not in conformity with Sections 4.4 and 5.1.2 of COA Circular No. 2012- specify the list of PPAs to be charged against the unexpended LDRRMF of
002; hence, validity of the transaction made could not be ascertained. previous years in its LDRRMFIP prior to the utilization of the same
pursuant to the provisions of COA Circular No. 2012-002.

LGU No.
CAR Manabo, Abra 1 
I Mapandan, Pangasinan 2 
III Province of Bulacan 3 
Province of Nueva Ecija 4 

226
III Status of Implementation Annex U
Region LGU No.
Nampicuan, Nueva Ecija 5 
Mexico, Pampanga 7 
Sta. Ana, Pampanga 8 
IV-A San Nicolas, Batangas 10 
Sto Tomas City, Batangas 11 
Naic, Cavite 12 
Nagcarlan, Laguna 13 
Padre Burgos, Quezon 14 
IV-B Mogpog, Marinduque 15 
Naujan, Oriental Mindoro 18 
Cajidiocan, Romblon 20 
Corcuera, Romblon 21 
Ferrol, Romblon 22 
V City of Ligao, Albay 24 
V Mobo, Masbate 25 
Pilar, Sorsogon 27 
City of Masbate 28 
VI Province of Capiz 29 
IX Dinas, ZDN 30 
Liloy, ZDN 31 
City of Pagadian, ZDS 32 
Guipos, ZDS 33 
Lapuyan, ZDS 35 
San Pablo, ZDS 36 
Roseller T. Lim, ZS 38 
Tungawan, ZS 39 
X Baloi, LdN 40 
Sultan Naga Dimaporo, LdN 41 
Clarin, Misamis Occ. 42 
Don Victoriano, Misamis Occ. 43 
Jimenez, Misamis Occ. 44 
XI City of Davao, Davao del Sur 45 
XII Matalam, Province of Cotabato 46 
XIII Prosperidad, Agusan del Sur 49 
Rosario, Agusan del Sur 50 
Libjo, Dinagat Island 51 
Bayabas, SdS 52 
Province of Surigao del Norte 53 
Total 53 15 6 14 18
Various Unprepared and/or Unsubmitted Reports

Two hundred ninety-seven (297) LGUs failed to prepare and submit the The Auditors recommended that Management prepare and submit the
required: a) Annual LDRRMP; b) Annual LDRRMFIP; c) Registry of required financial reports within the prescribed deadline to ensure the
Appropriations, Allotments and Obligations (RAAO) for QRF, MOOE and availability of information on the receipt of DRRM funds, as well as
CO; d) Report on Sources and Utilization of DRRMF; and e) Summary/List disaster relief aid/donations in cash and in-kind, to all stakeholders.
of Donations Received, Distributed and Balances, causing difficulty in the
evaluation of the LDRRMF utilization.

LGU No.
Marikina City 2 
CAR Lacub, Abra 3 
Langiden, Abra 4 
Licuan Baay, Abra 5 

227
CAR
Region LGU No.
Pidigan, Abra 6 
San Quintin, Abra 7 
Villaviciosa, Abra 8 
Kapangan, Benguet 10 
Kibungan, Benguet 11 
La Trinidad, Benguet 12 
Lamut, Ifugao 13 
Pasil, Kalinga 14 
Rizal, Kalinga 15 
Tanudan, Kalinga 16 
Bontoc, Mountain Province 18 
Province of Benguet 19 
I Banayoyo, Ilocos Sur 20 
Cervantes, Ilocos Sur 21 
I Lidlidda, Ilocos Sur 22 
Quirino, Ilocos Sur 23 
San Emilio, Ilocos Sur 24 
Santa Cruz, Ilocos Sur 25 
Santa Lucia, Ilocos Sur 26 
Dasol., Pangasinan 28 
Infanta, Pangasinan 29 
Sual, Pangasinan 31 
II Buguey, Cagayan 32 
Enrile, Cagayan 33 
Gattaran, Cagayan 34 
Gonzaga, Cagayan 35 
Sta. Ana, Cagayan 36 
Alicia, Isabela 37 
Burgos, Isabela 38 
Cabagan, Isabela 39 
Cauayan City, Isabela 40 
Delfin Albano, Isabela 41 
Mallig, Isabela 43 
Palanan, Isabela 44 
Quirino, Isabela 46 
Reina Mercedes, Isabela 47 
San Isidro, Isabela 49 
San Manuel, Isabela 50 
Tumauini, Isabela 51 
Alfonso Castañeda, Nueva Vizcaya 52 
Bambang, Nueva Vizcaya 53 
Villaverde, Nueva Vizcaya 54 
III Abucay, Bataan 55 
Orani, Bataan 56 
Orion, Bataan 57 
Samal, Bataan 58 
Balagtas, Bulacan 59 
Bulakan, Bulacan 60 
Malolos City, Bulacan 61 
Marilao, Bulacan 62 
Pandi, Bulacan 63 
San Ildefonso, Bulacan 64 
San Miguel, Bulacan 65 
Cuyapo, Nueva Ecija 66 
Guimba, Nueva Ecija 67 
Nampicuan, Nueva Ecija 68 
Palayan City, Nueva Ecija 69 
Quezon, Nueva Ecija 70 

228
Region LGU No.
Lubao, Pampanga 74 
Mabalacat City, Pampanga 75 
Macabebe, Pampanga 76 
Porac, Pampanga 78 
San Fernando City, Pampanga 79 
San Jose, Pampanga 80 
Sta. Ana, Pampanga 81 
Bamban, Tarlac 82 
Camiling, Tarlac 83 
Gerona, Tarlac 84 
III Mayantoc, Tarlac 85 
Moncada, Tarlac 86 
San Clemente, Tarlac 87 
Sta. Ignacia, Tarlac 88 
Victoria, Tarlac 89 
Botolan, Zambales 90 
Castillejos, Zambales 92 
Iba, Zambales 93 
Olongapo City, Zambales 94 
Palauig, Zambales 95 
San Antonio, Zambales 96 
IV-A Balete, Batangas 101 
Lemery, Batangas 102 
Lobo, Batangas 103 
Mabini, Batangas 104 
San Juan, Batangas 106 
Sta. Teresita, Batangas 107 
Talisay, Batangas 108 
Taysan, Batangas 109 
Imus City, Cavite 110 
Magallanes, Cavite 111 
Naic, Cavite 112 
Alaminos, Laguna 113 
Kalayaan, Laguna 114 
Magdalena, Laguna 115 
Pakil, Laguna 116 
Pila, Laguna 117 
Victoria, Laguna 118 
Buenavista, Quezon 119 
Jomalig, Quezon 120 
Mulanay, Quezon 121 
Plaridel, Quezon 122 
Binangonan, Rizal 123 
Cardona, Rizal 125 
Jalajala, Rizal 126 
Pililia, Rizal 127 
Rodriguez, Rizal 128 
IV-B Buenaventura, Marinduque 129 
Mogpog, Marinduque 130 
Calintaan, Occ. Mindoro 132 
San Jose, Occ. Mindoro 135 
Bansud, Oriental Mindoro 136 
Naujan, Oriental Mindoro 137 

229
IV-B

Region LGU No.
Puerto Galera, Oriental Mindoro 138 
Socorro, Oriental Mindoro 139 
Province of Palawan 140 
Araceli, Palawan 141 
Dr. Jose P. Rizal, Palawan 142 
Dumaran, Palawan 143 
Narra, Palawan 144 
Quezon, Palawan 145 
Calatrava, Romblon 146 
Concepcion, Romblon 147 
IV-B Ferrol, Romblon 148 
Odiongan, Romblon 149 
San Fernando, Romblon 150 
V Bacacay, Albay 152 
City of Tabaco, Albay 153 
City of Naga, Cam Sur 155 
Gainza, Cam Sur 156 
Balud, Masbate 157 
Batuan, Masbate 158 
Cawayan, Masbate 159 
Monreal, Masbate 161 
Placer, Masbate 162 
San Fernando, Masbate 163 
Bulan, Sorsogon 167 
Gubat, Sorsogon 169 
Juban, Sorsogon 170 
Province of Albay 172 
V Province of Catanduanes 173 
Province of Masbate 174 
VI Altavas, Aklan 175 
Buruanga, Aklan 176 
Lezo, Aklan 178 
Makato, Aklan 179 
New Washington, Aklan 181 
Barbaza, Antique 183 
Culasi, Antique 184 
Pandan, Antique 185 
Patnongon, Antique 186 
Tibiao, Antique 187 
Ivisan, Capiz 188 
Panay, Capiz 189 
Panitan, Capiz 190 
Pontevedra, Capiz 191 
Ajuy, Iloilo 192 
Barotac Nuevo, Iloilo 193 
Carles, Iloilo 194 
Igbaras, Iloilo 195 
Oton, Iloilo 196 
Pavia, Iloilo 197 
San Dionisio, Iloilo 198 
Sara, Iloilo 200 
Province of Aklan 202 
Province of Guimaras 203 

230
Region LGU No.
Iloilo City 204 
Province of Iloilo 205 
Escalante City, Negros Occ. 231 
Himamaylan City, Negros Occ. 232 
VII Anda, Bohol 206 
Bilar, Bohol 207 
Loay, Bohol 208 
Mabini, Bohol 209 
Panglao, Bohol 210 
San Isidro, Bohol 211 
Ubay, Bohol 212 
Alcoy, Cebu 213 
Argao, Cebu 214 
Badian, Cebu 215 
Boljoon, Cebu 216 
Malabuyoc, Cebu 220 
Mandaue City, Cebu 221 
Minglanilla, Cebu 222 
Naga City, Cebu 223 
Pinamungajan, Cebu 224 
Ronda, Cebu 225 
Samboan, Cebu 226 
Sibonga, Cebu 227 
Talisay City, Cebu 228 
Cebu City 230 
IX Gutalac, ZDN 233 
IX Katipunan, ZDN 234 
Labason, ZDN 235 
Leon B. Postigo, ZDN 236 
Liloy, ZDN 237 
Pres. Manuel Roxas, ZDN 238 
Aurora, ZDS 239 
Josefina, ZDS 240 
Lapuyan, ZDS 242 
Mahayag, ZDS 243 
Margosatubig, ZDS 244 
Ramon Magsaysay, ZDS 246 
Tabina, ZDS 248 
Vincenzo Sagun, ZDS 249 
Olutanga, ZS 250 
X Dangcagan, Bukidnon 251 
Maramag, Bukidnon 252 
San Fernando, Bukidnon 253 
Iligan City, Lanao del Norte 254 
Magsaysay, LdN 255 
Pantao Ragat, LdN 256 
Pantar, LdN 257 
Poona Piagapo, LdN 258 
Sultan Naga Dimaporo, LdN 259 
Tagoloan, LdN 260 
Clarin, Misamis Occ. 261 
Don Victoriano, Misamis Occ. 262 
Claveria, Misamis Oriental 263 
Jasaan, Misamis Oriental 264 
Magsaysay, Misamis Oriental 265 
Talisayan, Misamis Oriental 266 
Talisayan, Misamis Oriental 267 
XI Province of Davao del Sur 268 
Pikit, Province of Cotabato 270 

231
XII Status of Implementation Annex U
Region LGU No.
Aleosan, Cotabato 271 
Kabacan, Cotabato 272 
Pikit, Cotabato 273 
Makilala, Province of Cotabato 274 
XII Carrascal, SdS 275 
Polomolok, South Cotabato 276 
T'boli, South Cotabato 277 
Province of Surigao del Sur 278 
XIII Cabadbaran City, Agusan del Norte 279 
Santiago, Agusan del Norte 280 
Tubajon, DI 281 
Bacuag, SdN 283 
Dapa, SdN 284 
General Luna, SdN 285 
Cagwait, SdS 286 
Tagbina, SdS 287 
Bislig City, Surigao del Sur 288 
Province of Dinagat Islands 289 
BARMM Amai Manabilang (Bumbaran), LDS 290 
Balabagan, LDS 291 
Bubong, LDS 292 
Ganassi, LDS 293 
Kapatagan, LDS 294 
Lumbaca Unayan, LDS 295 
Lumbatan, LDS 296 
BARMM Tagoloan, LDS 297 
Total 297 76 37 44 140
Non-Disclosure in the Notes to FS

DRRM Funds were not presented in the Notes to Financial Statements of The Auditors recommended that Management direct the accountants to
eight LGUs; thus, the related information on the utilization and disbursements fully disclose the receipts of utilization of LDRRMF to adequately provide
of the said funds were not properly disclosed in public. Moreover, relevant information in the Financial Statements.
information on the amount and details of the unexpended balance of
LDRRMF of 554 LGUs totaling to at least ₱1.403 billion were not
adequately disclosed in the Notes to the Financial Statements as prescribed
under Item 5.1.16 of COA No. 2012-002.

LGU No.
Current Year LDRRMF
CAR Balbalan, Kalinga 1 
Tubo, Abra 2 
Danglas, Abra 3 
IV-A Angono, Rizal 4 
VIII Maasin City, Southern Leyte 5 
IX Province of Zamboanga del Norte 6 
X Talisayan, Misamis Oriental 7 
XIII Butuan City, Agusan del Norte 8 
Total 8 1 1 0 6
Prior Year Unexpended Balance of LDRRMF

CAR Rizal, Kalinga 1 
I San Juan, Ilocos Sur 2 
Luna, La Union 3 
Sudipen, La Union 4 
II Province of Isabela 6 
Enrile, Cagayan 7 
Aparri, Cagayan 8 
Sta. Teresita, Cagayan 9 
III Province of Pampanga 10 
IV-A Trece Martires City, Cavite 11 
Cavite City 12 
General Trias City, Cavite 13 
Tagaytay City 14 
Alfonso, Cavite 15 
General E. Aguinaldo, Cavite 16 
Silang, Cavite 17 
Alitagtag, Batangas 18 

232
IV-A

Region LGU No.
Province of Rizal 19 
IV-B Gasan, Marinduque 20 
Sta. Fe, Romblon 21 
V City of Legazpi, Albay 22 
San Fernando, Cam Sur 24 
City of Iriga, Cam Sur 25 
Baleno, Masbate 26 
VI Banga, Aklan 27 
Batan, Aklan 28 
Buruanga, Aklan 29 
VII Province of Cebu 30 
Cebu City 31 
Talisay City, Cebu 32 
Naga City, Cebu 33 
Mandaue City, Cebu 35 
Tabogon, Cebu 40 
Alcoy, Cebu 41 
Badian, Cebu 42 
Aloguinsan, Cebu 43 
Barili, Cebu 44 
IX City of Pagadian, ZDS 46 
Labason, ZDN 47 
X Province of Camiguin 48 
Province of Bukidnon 49 
El Salvador City, Misamis Oriental 50 
XII Kabacan, Cotabato 51 
XIII Province of Suigao del Norte 52 
Bayabas, SdS 54 
San Miguel, SdS 55 
Total 55 2 1 4 48

233

Consolidated Report On The Audit of The Disaster Risk Reduction Management DRRM Funds For The Year Ended December 31 2022

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Consolidated Report On The Audit of The Disaster Risk Reduction Management DRRM Funds For The Year Ended December 31 2022

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Republic of the Philippines

on the Audit of the

DISASTER RISK REDUCTION

For the Year Ended December 31, 2022

I. Authority, Objectives and Scope 1

III. Financial And Operational Highlights

IV. Consolidated Audit Observations and Recommendations 56

V. Status of Implementation of Prior Years’ Audit

VI. Acknowledgement 102

VII. Annexes 103

ANNEX PARTICULARS Page

A Status of Implementation of Prior Years’ Audit

B List of Agencies that Submitted Information used in

C Detailed Receipts and Utilizations of LDRRMF per

D LGUs with Insufficient Allocation for LDRRMF 168

E LGUs with Low Utilization for LDRRMF 169

F LGUs with Improper Charging of Disbursements 175

G Unsupported Disbursements of Various LGUs 180

H Deficiencies in Procurement Process of Various LGUs 182

I LGUs with Unimplemented PPAs 184

J LGUs Without/ With Understaffed LDRRMO 187

K Deficiencies in the LDRRMFIP and Local Sanggunian

L LGUs with Unexpended QRF not Transferred to

M Unexpended LDRRMF-CO Inappropriately

O LGUs with PPAs for PY Balances not Included in the

P LGUs with Unprepared/ Unsubmitted Reports 201

Q Non-disclosure in the Notes to FS – Current Year

R Non-disclosure in the Notes to FS – Prior Year

S LGUs without Separate Subsidiary Ledger Maintained 209

T LGUs with Accounting and Reporting Deficiencies 211

U Detailed Status of Prior Years’ Audit

August 30, 2023

Secretary GILBERTO C. TEODORO, JR.

Dear Secretary Teodoro:

Consolidated Report on the Audit of the

I. Authority, Objectives and Scope of Audit

1 Consolidated Report on the Audit of the DRRM Funds

6. Moreover, the consolidated significant audit observations and recommendations were

7. Lastly, the Status of Implementation of Prior Years’ Audit Recommendations were

2 Consolidated Report on the Audit of the DRRM Funds

8. Due to the country’s susceptibility to natural and human-induced disasters,

12. The NDRRMC is composed of 44 members, headed by the Secretary of the

3 Consolidated Report on the Audit of the DRRM Funds

a. The NDRRMC is empowered with policy-making, coordination, integration,

b. The OCD has the primary mission of administering a comprehensive national

c. The RDRRMC is tasked to coordinate, integrate, supervise and evaluate the

d. The LDRRMC is responsible to approve, monitor and evaluate the

4 Consolidated Report on the Audit of the DRRM Funds

5 Consolidated Report on the Audit of the DRRM Funds

b. Quick Response Fund (QRF) is also appropriated to serve as a stand-by fund to

● At least five percent of their estimated revenue from regular sources to

6 Consolidated Report on the Audit of the DRRM Funds

● Fund received from other LGUs and other sources; and

i. Disaster risk reduction or mitigation, prevention and preparedness activities

ii. Marawi Recovery, Rehabilitation and Reconstruction Program (MRRRP)

b. Continuing Appropriations (CONAP) under FY 2021 GAA9 amounting to

7 Consolidated Report on the Audit of the DRRM Funds

8 Consolidated Report on the Audit of the DRRM Funds

• Beginning Balance, Receipts and Available Funds for the Year

Figure 1: Highest Allotments Released by DBM for NDRRMF

DSWD OCD 1.042 B

Table 2: Total NDRRMF Available during the Year per Agency