KAWIT, Cavite—The municipal government of Kawit, under Mayor Angelo Aguinaldo, failed to fully maximize its Local Disaster Risk Reduction and Management Fund (LDRRMF) allocations in 2018, with only 59.6% of the total appropriations utilized, according to a report from the Commission on Audit (COA).

The audit report highlighted that Kawit had an available LDRRMF of ₱20.38 million as of December 31, 2018. However, only ₱12.15 million was utilized, leaving ₱8.23 million unspent. The unutilized funds included amounts from both current appropriations and previous years’ continuing appropriations.

The municipal government allocated ₱12.38 million for disaster risk reduction and management in 2018. Of this amount:

₱3.72 million was designated for the Quick Response Fund (QRF), with ₱2.35 million utilized (63% utilization).

₱8.67 million was allocated for the Mitigation Fund, covering Maintenance and Other Operating Expenses (MOOE) and Capital Outlay, with a combined utilization rate of 97% and 100%, respectively.

Despite this, ₱1.52 million from the current year’s appropriations remained unspent.

For continuing appropriations, ₱1.83 million was available, but only ₱1.28 million was used, leaving a balance of ₱549,865.68.

The COA report criticized the Municipal Disaster Risk Reduction and Management Office (MDRRMO) for not preparing and submitting the required Monthly Report on Sources and Utilization of the LDRRMF. This non-compliance hindered efficient fund monitoring and was contrary to Sections 4.4 and 5.1.5 of COA Circular No. 2012-002.

Furthermore, the audit noted that the Local Disaster Risk Reduction and Management Fund Investment Plan (LDRRMFIP) submitted by the municipality only included projects and activities funded from the 2018 appropriation. It failed to identify and incorporate unexpended funds from previous years, which should have been integrated as mandated by COA guidelines.

COA said that the underutilization of funds deprived Kawit of opportunities to enhance its disaster resiliency measures. This also resulted in the non-delivery of essential services to target beneficiaries, undermining the municipality’s capacity for effective disaster risk reduction and management.

According to COA Circular No. 2012-002, unused LDRRMF funds should accrue to a special trust fund and be allocated for disaster preparedness and mitigation activities within five years. However, Kawit’s failure to comply with these regulations indicates lapses in planning and fund management.

COA urged the local government to optimize its resources and strictly adhere to established guidelines to ensure efficient and effective use of the LDRRMF. It also recommended the timely submission of required reports to facilitate accountability and transparency.