The Commission on Audit (COA) has called out the Talisay City Government for improperly using millions of pesos from its Local Disaster Risk Reduction and Management Fund (LDRRMF) for expenses unrelated to disaster preparedness and response.
Traffic Command Center Funded by Disaster Money
In its 2024 annual audit report, COA detailed that in 2023, the city charged P20.94 million to the disaster fund for the rehabilitation, repair, and installation of the Talisay City Traffic Communication and Command Center. Auditors emphasized this project was not included in the city's approved Local Disaster Risk Reduction and Management Plan (LDRRMP).
The project, with a total contract cost of P24,992,802.41, began on July 31, 2023, and was 80% complete by October 19, 2023. A payment of P18.74 million (net of taxes) was released on January 8, 2024.
COA stated that the LDRRMF is strictly governed by national guidelines, including Joint Memorandum Circular 2014-1 and COA Circular 2012-002, which limit its use to authorized disaster-related activities like preparedness training, rescue equipment, relief, and rehabilitation of public infrastructure damaged by calamities.
A review of the city's 2023 Programs, Projects, and Activities (PPAs) under its LDRRMP, which had a total estimated cost of P137,089,026.66, showed no item corresponding to the traffic system project. The city's Local Disaster Risk Reduction and Management Officer (LDRRMO) told auditors he was not aware the project was charged to the disaster fund and that no revised or supplemental investment plan was submitted to the City Council for approval.
Further Misuse in 2024: Salaries and Allowances
The audit revealed similar irregularities continued into 2024. Auditors found an additional P5.7 million charged to the LDRRMF for non-disaster-related purposes. This amount included:
- P2.7 million for salary differential and gratuity pay.
- P2.95 million for rice assistance to barangay health workers.
- P47,250 for the LDRRMO year-end evaluation.
COA firmly stated that salary-related expenses and gratuity pay for contract workers are not allowable charges under the LDRRMF and should be sourced from other local government appropriations.
City's Justifications Rejected by Auditors
During the exit conference, Talisay City officials attempted to justify the expenses. They argued the traffic command center was related to disaster preparedness because CCTV cameras were damaged during Typhoon Odette. For the salary charges, they claimed the recipients were responders assigned to the LDRRM Office.
COA rejected these justifications. The audit team maintained that the city must provide a revised LDRRMP to support its claim on the CCTV repairs. More importantly, they reiterated that compensation-related costs cannot be charged to the disaster fund under any circumstance, regardless of personnel assignment.
The audit team emphasized that only expenses directly tied to approved disaster-risk management activities shall be charged to the LDRRMF. They warned that using the fund for other purposes depletes resources critically needed for actual calamities and emergencies.
COA recommended that Talisay City immediately stop charging ineligible expenses to the fund. It also required the City Budget Office and the LDRRMO to explain the questioned transactions and to ensure strict compliance with national guidelines to safeguard disaster preparedness resources.
