An independent Philippine legal research libraryRead with context. Verify with confidence.
← Back to library
DILG legal opinionSource checked

Utilization of Local Disaster Risk Reduction and Management Fund (LDRRMF)

DILG Opinion No. 39, s. 2026 · 2026 · DILG legal opinions — verified official source

Source checked. The source check identifies the document; it does not verify every transcribed word or its current legal effect. Recovered or scanned text may contain errors. Compare the wording and subsequent history with the linked legal source.

SCANNED TEXT · CHECK ORIGINAL WORDING · DIGITAL P. 1 / 3
BAGONG PILIPINAS Republic of the Philippines DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT Oli G'6PIN BINION Center, EDSA cor. Quezon Avenue, West Triangle, Quezon City ON No www.dilg.gov.ph JUN 16 ma 8s ona HON. DAWN M. ANIMAS Municipal Mayor Sapangdalaga, Misamis Occidental Igusapangdalaga7212@gmail.com SUBJECT: Utilization of Local Disaster Risk Reduction and Management Fund (LDRRMF) Dear Hon. Animas: This pertains to your letter dated 18 November 2025 requesting legal guidance on whether certain proposed expenditures of the Municipality of Sapang Dalaga may be validly charged against the Local Disaster Risk Reduction and Management Fund (LDRRMF). At the outset, the utilization of the LDRRMF is governed by Republic Act (RA) No. 10121, otherwise known as the “Philippine Disaster Risk Reduction and Management Act of 2010”, NDRRMC-DBM-DILG-CSC Joint Memorandum Circular (JMC) No. 2014- 1 dated 04 April 2014; DILG Memorandum Circular (MC) No. 2018-122; and NDRRMC-DBM-DILG JMC No. 2013-1 dated 25 March 2013, which lays down the guidelines on the allocation and utilization of the LDRRMF. Complementing these is Commission on Audit (COA) Circular No. 2012-002, which prescribes the accounting and reporting guidelines governing the use of the LDRRMF. Guided by the foregoing, the queries raised are addressed as follows: On the first query, regarding the purchase of office supplies and expenses for the operation center or office, the same is answered in the negative. The use of the LDRRMF for regular office supplies and general administrative expenses is prohibited, as these are considered part of the local government unit's (LGU’s) regular administrative costs. Such expenditures properly fall under the General Fund, being necessary for general management rather than disaster-specific interventions. As for the second query, regarding participation in essential meetings in relation to disaster response, such as attendance in provincial monthly meetings of LDRRM officers, the same is answered in the affirmative. Under Section 12 (c)(2) and (6) of RA 10121, LDRRMOs are mandated to facilitate 5 1 18 1 4 7 937 1851 48 24 95.820915 and 5 1 18 1 4 8 1004 1852 104 29 96.449188 support 5 1 18 1 4 9 1126 1851 47 24 96.064812 risk 5 1 18 1 4 10 1190 1852 182 24 96.191055 assessments 5 1 18 1 4 11 1390 1852 50 24 96.254143 and 2 1 19 0 0 0 258 1887 1183 66 -1 3 1 19 1 0 0 258 1887 1183 66 -1 4 1 19 1 1 0 258 1887 1183 32 -1 5 1 19 1 1 1 258 1887 165 30 96.494362 contingency 5 1 19 1 1 2 437 1887 114 30 96.495758 planning 5 1 19 1 1 3 566 1887 118 25 96.403130 activities 5 1 19 1 1 4 697 1889 25 23 96.479362 at 5 1 19 1 1 5 733 1888 42 24 96.479362 the 5 1 19 1 1 6 789 1888 60 24 96.136139 local 5 1 19 1 1 7 864 1888 79 24 95.277138 level’. 5 1 19 1 1 8 960 1888 131 24 96.596352 Provincial 5 1 19 1 1 9 1106 1889 109 30 96.820053 monthly 5 1 19 1 1 10 1228 1889 125 30 96.843155 meetings 5 1 19 1 1 11 1366 1896 75 16 96.617752 serve 4 1 19 1 2 0 258 1923 1183 30 -1 5 1 19 1 2 1 258 1929 31 16 96.352989 as 5 1 19 1 2 2 303 1923 42 23 96.352989 the 5 1 19 1 2 3 360 1923 102 29 96.543907 primary 5 1 19 1 2 4 475 1929 84 17 96.525948 venue 5 1 19 1 2 5 573 1923 36 23 96.827278 for 5 1 19 1 2 6 622 1924 47 22 93.284859 this 5 1 19 1 2 7 684 1923 131 23 92.623085 inter-LGU 5 1 19 1 2 8 831 1924 174 22 96.448792 coordination. 5 1 19 1 2 9 1020 1924 138 29 96.316956 According 5 1 19 1 2 10 1173 1925 25 21 92.921883 to 5 1 19 1 2 11 1214 1925 227 21 91.563217 NDRRMC-DBM- 2 1 20 0 0 0 260 1959 1181 31 -1 3 1 20 1 0 0 260 1959 1181 31 -1 4 1 20 1 1 0 260 1959 1181 31 -1 5 1 20 1 1 1 260 1959 69 23 92.763000 DILG 5 1 20 1 1 2 339 1959 62 23 95.663048 JMC 5 1 20 1 1 3 413 1959 43 23 95.663048 No. 5 1 20 1 1 4 468 1959 102 29 96.522217 2013-1, 5 1 20 1 1 5 582 1959 109 24 96.659958 disaster 5 1 20 1 1 6 701 1959 188 30 96.038574 preparedness 5 1 20 1 1 7 900 1959 112 24 95.939125 includes 5 1 20 1 1 8 1022 1960 42 23 96.199806 the 5 1 20 1 1 9 1074 1959 159 31 96.210258 knowledge and capacities “Matino, Mahusay at Maaasahan” Trunkline No. (02) 8876 3454