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

Finally, the last query on the utilization of the LDRRMF for: (1) personal accident insurance for disaster responders; (2) calamity insurance for DRRM buildings; and (3) insurance for LDRRMO-specific vehicles, the same is answered in the affirmative. As regards insurance for volunteers/responders, the same may be charged against the LDRRMF. Section 13 of RA 10121 provides that accredited community disaster volunteers and/or responders who suffer death or injury while engaged in disaster risk reduction and management activities are entitled to individual personnel accident insurance. Similarly, the LDRRMF may be utilized for the insurance of DRRM buildings and vehicles. Under Section 21 of RA 10121, the LDRRMF may be used to support pre- disaster preparedness programs, which include measures that enhance the protection and resilience of critical DRRM infrastructure. In relation thereto, Section 3.3 of COA Circular No. 2012-002 recognizes that the fund may cover expenditures that safeguard government assets against disaster risks, including the payment of insurance premiums. Accordingly, the payment of premiums for calamity insurance covering DRRM buildings, such as DRRM buildings and evacuation centers, as well as insurance for vehicles dedicated to LDRRMO operations, may be validly charged against the LDRRMF, provided that such assets are directly utilized for disaster risk reduction and management functions. This opinion is rendered without prejudice to the findings and position of the Commission on Audit, being the government agency vested with the mandate and technical expertise to render authoritative rulings on matters involving the utilization and auditing of public funds. In this regard, it is advisable that your Office likewise seek the guidance of the COA to ensure full compliance with applicable accounting and auditing rules. Respectfully yours, BY AUTHORITY OF,THE SECRETARY: ATTY. ROMEO P. =< Undersecretary for External, Legal and Legislative Affairs OUSELLA/RPB/LRALLD/drm Copy Furnished: BRUCE A. COLAO, CESO V Regional Director, DILG Region x — Northern Mindanao Page 3 of 3