Fund Statements and Special Funds
Funds
Financial statements per fund and the utilization of the special funds. Covers the General Fund, Special Education Fund, and Trust Fund, plus the Gender and Development (GAD) fund, the 20% Development Fund, and the Local Disaster Risk Reduction and Management Fund (LDRRMF).
Fund Statements
Special Funds
All 40 priority programs, projects, and activities under the GAD Fund were realized. However, the GAD Accomplishment Report was not properly aligned with the approved GAD Plan and Budget, and changes were not covered by an ordinance (see Finding 12).
| GAD Activity | Per GPB | Per Accomplishment Report | Variance |
|---|---|---|---|
| Purchase of Instructional Materials for Day Care Service | ₱400,000.00 | ₱300,000.00 | ₱100,000.00 |
| Establishment/Construction of Child Care facility | ₱400,000.00 | ₱100,000.00 | ₱300,000.00 |
| Provision of Educational Assistance (Stipend)/Education for All Program | ₱10,000,000.00 | ₱9,450,000.00 | ₱550,000.00 |
| GAD Planning and Budgeting for calendar year 2025 | ₱300,000.00 | ₱500,000.00 | -₱200,000.00 |
| Total | ₱10,400,000.00 | ₱9,550,000.00 | ₱750,000.00 |
Livelihood assistance was granted at ₱20,000.00 per association. The appropriation and utilization of the livelihood assistance component were not adherent to guidelines (see Findings 5 and 9).
| LDRRMF Program | Appropriation | Utilization | Balance |
|---|---|---|---|
| Relief and Recovery | ₱4,732,839.68 | ₱0.00 | ₱4,732,839.68 |
| Capability Building / Trainings / Emergency Response / Community First Responder / NTC Radio Operator / Community Risk Assessment | ₱1,652,580.23 | ₱1,389,738.93 | ₱262,841.30 |
| Multi-hazard Drills/ Simulation Exercises | ₱150,000.00 | ₱0.00 | ₱150,000.00 |
| Food Supplies / Hygiene Kit / Medicines | ₱300,000.00 | ₱23,600.00 | ₱276,400.00 |
| Drug and Medicines (Hygiene Kit / Medicines) | ₱100,000.00 | ₱28,675.00 | ₱71,325.00 |
| Procurement of Fire Extinguisher | ₱150,000.00 | ₱146,640.00 | ₱3,360.00 |
| Establishment of Fire Hydrant at Brgys. Serum & Magallanes | ₱125,000.00 | ₱0.00 | ₱125,000.00 |
| Purchase/ reproduction of IEC materials | ₱75,000.00 | ₱97,950.00 | -₱22,950.00 |
| Updating Hazard Maps, LCCA Plan, DRRM Plan & mainstreaming DRR-CCA into CDP & CLUP | ₱1,046,000.00 | ₱959,650.00 | ₱86,350.00 |
| Insurance premium of Government Building/ Evacuation Center | ₱200,000.00 | ₱116,309.97 | ₱83,690.03 |
| Insurance premium of DRRM volunteers | ₱50,000.00 | ₱13,000.00 | ₱37,000.00 |
| Declogging of drainage and river/ Construction of flood erosion control | ₱1,250,000.00 | ₱2,323,973.71 | -₱1,073,973.71 |
| Purchase of lot for relocation site / Improvement and repair of evacuation center/ sanitary landfill/ DRRM Operation Center | ₱2,100,000.00 | ₱557,751.79 | ₱1,542,248.21 |
| Purchase of DRRM Equipment, heavy equipment, rescue vehicle, sea rescue vehicle | ₱3,044,712.34 | ₱2,914,000.00 | ₱130,712.34 |
| Communication Supplies (Antenna / batteries / 2-way radios / Cellphone / repeater) | ₱500,000.00 | ₱225,655.00 | ₱274,345.00 |
| Early Warning System | ₱300,000.00 | ₱263,400.00 | ₱36,600.00 |
| Total CY 2024 Appropriations | ₱15,776,132.25 | ₱9,060,344.40 | ₱6,715,787.85 |
Two PPAs exceeded their appropriations (negative balances): the purchase/reproduction of IEC materials and the declogging of drainage and river / construction of flood erosion control (see Finding 11).
Bank Accounts Maintained
| Account Number (masked) | Fund |
|---|---|
| ••••-••12-21 | General Fund |
| ••••-••65-17 | GF - Housing |
| ••••-••71-49 | GF - Health |
| ••••-••38-31 | TF - HCI Charges |
| ••••-••22-44 | Special Education Fund |
| ••••-••08-83 | Trust Fund |
| ••••-••75-05 | TF - RAY DILG |
| ••••-••44-20 | TF - BMTC |
| ••••-••73-27 | TF - LDRRMF |
| ••••-••37-18 | TF - ARCP PBGS II |
| ••••-••41-53 | TF - Local Health Zone |
| ••••-••88-09 | TF - HBG 09 |
| ••••-••87-95 | TF - PBG 95 |
| ••••-••57-53 | TF - KALAHI |
| ••••-••92-10 | TF - BASEY 10 |
All 15 accounts are maintained with Landbank - Tacloban. Full account numbers are masked for privacy — see the official COA report for authoritative records.