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