utilization of calamity fund
DESCRIPTION
Philippine rules on Calamity fund utilizationTRANSCRIPT
TABLE OF CONTENTS
Republic Act No. 8185 ------------------------------------------- A (An Act Amending Section 324 of RA 7160 otherwise known as Local Government Code of 1991) DILG-DBM Joint Memorandum Circular No. 2003-1 March 20, 2003 ------------------------------------------- B (Use of Local Calamity Fund Appropriation for man-made disaster relief and mitigation) Funding Disaster Management Programs/Projects/Activities---- C (Local Calamity Fund �RA No. 7160 Local Government Code of 1991) COA Circular Letter No. 2003-003------------------------------------ D November 13, 2003 (Accounting Guidelines on the Utilization of 5% Local Calamity Fund Appropriation under RA No. 8185) Republic Act No. 9336 GAA FY 2005--------------------------------- E (Special Provision in the GAA for the use of the National Calamity Fund) NDCC Memo Order No. 04 s-1998 dtd 04 March 1998------------ F (Amended Policies, Procedures and Criteria for the Declaration of a State of Calamity)
A
Republic Act No. 8185
An Act Amending Section 324 of RA 7160 otherwise known as Local Government Code of 1991
S. No. 1220 II. No. 4874
Republic of the Philippines Congress of the Philippines
Metro Manila
First Regular Session
Begun and held in Metro Manila the twenty-forth day of July, nineteen hundred and ninety-five
[ REPUBLIC ACT NO. 8185 ] AN ACT AMENDING SECTION 324 (d) OF REPUBLIC ACT NO. 7160 OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991 Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled. Section 1. Section 324 (d) Republic of Act No. 7160 is hereby amended to read as follows: �(d) Five percent (5%) of the estimated revenue from regular sources
shall be set aside as annual lump sum appropriation for relief, rehabilitation, reconstruction and other works or services in connection with calamities which may occur during the budget year. Provided however, that such fund shall be used only in the area or a portion thereof, of the local government unit or other areas affected by a disaster or calamity as determined and declared by the local sanggunian concerned.
�Calamity shall be defined as a state of extreme distress or misfortune,
produced by some adverse circumstance or event or any great misfortune or cause or loss of misery caused by natural forces.
�In case of fire or conflagration the calamity fund shall be utilized only for relief operations.
�The local development council shall monitor the use and disbursement of the local calamity fund.�
SEC 2. The Oversight Committee on the Local Government Code in coordination with concerned agencies, shall prepare and issue the implementing rules and regulations within thirty (30) days from the effectivity of this Act. SEC 3. The provisions of existing laws decrees, issuances, rules and regulations or portions thereof, which are inconsistent, herewith are hereby repealed, modified or amended accordingly. SEC 4. This Act shall take effect fifteen (15) days after its publication in at least two (2) newspapers of general circulation
This Act, which is a consolidation of Senate Bill No. 1220 and House Bill No.4847 was finally passed by the Senate and the House of Representatives on June 6, 1996 and June 5, 1996. respectively:
RULES AND REGULATION IMPLEMENTING REPUBLIC ACT NO. 8185 �AN ACT AMENDING SECTION 324 (d) R.A. NO. 7160,
OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991�
SECTION 1. SCOPE Pursuant to Section 2 of Republic Act (RA) No. 8186, the Oversight Committee is mandated to prepare and issue the rules and regulations implementing said Act. For this purpose, the following rules and regulations are hereby prescribed to govern the allocation and utilization of the five percent (5%) of the estimated revenue from regular sources as annual lump sum appropriation of local government units for relief, rehabilitation, reconstruction and other works services in connection with the occurrence of calamities. SECTION 2. TITILE The rules shall be known as the �Rules and Regulation implementing R.A. 8185.� SECTION 3. DEFINITION OF TERMS. As used herein, the following terms and phrases shall be construed to mean: a) Calamity - a state of extreme distress or misfortune produced by some adverse circumstances or events or any great misfortune or cause, or loss or misery caused by natural forces such as earthquake, typhoons, floods, hurricane, epidemics or other disaster causing widespread loss of, and /or extensive damage to human lives, livestock, crops and property. b) Calamity Fund - The annual lump sum appropriation required of local government units equivalent to 5% of the estimated Income derived from regular sources to be set aside for relief, rehabilitation, reconstruction and other works or services in connection with calamities which may occur during the budget year. c) Regular Sources - revenue and receipts realized by provinces, cities, municipalities and barangays that accrued to the local general fund including the internal revenue allotment and other share provided for in Section 266, 290, 291 of the Code, but exclusive of non-recurring receipts such as other National Aids, grants, financial assistance, loan proceeds, sale of fixed assets, and similar others. b) Local Sanggunian (Sanggunian Bayan, Sanggunian Panlungsod, Sanggunian Panlalawigan) b.1 Appropriate the 5% calamity fund of Local Calamities and Disaster Preparedness Plan in the Annual budget of the LGU.
b.2 Adopt measures to protect the citizens from harmful effects of calamities. b.3 Declare the area affected by calamity as calamity area: b.4 Authorize the Local Chief Executive through a resolution to assist in emergency operation in another locally. c) Local Disaster Coordination Council - c.1 Approve the Local Calamity and Disaster Preparedness Plan and recommend the same to the next higher LDCC for integration; c.2 Conduct immediate survey of the disaster area to determine the number of casualties and extent of damages brought about by calamity; d) Local Development Council - d.1 Incorporate the projects/activities of the LDCC in the local Development Plan. SECTION 6. ALLOCATION AND UTILIZATION OF FIVE PERCENT (5%) LUMP SUM APPROPRIATION FOR CALAMITY FUND a) Allocation -
The 5% calamity fund shall be set aside as annual lump sum appropriation every calendar year in the annual budget of LGUs to be allocated in the area affected by a disaster or calamity, as determined and declared by the Local Sanggunian concerned as calamity area.
LGUs may also allocate/use a portion of the 5% calamity fund to other
affected areas on condition that the said areas are declared as under state of calamity of the Sanggunian concerned.
d) Relief Operations - activities undertaken to provide emergency assistance to victims of calamity usually thru provisions of temporary shelter, relief goods/commodities and the like. e). Rehabilitation - the restoration to the former normal living conditions of the community affected by the calamity. f). Reconstruction - rebuilding, repair or replacement of public facilities, buildings and other infrastructure, or parts thereof, destroyed or damaged during the occurrence of a calamity. g). Other works and Services - any related activities undertaken in the course of rehabilitation or reconstruction such as but not limited to: medical services; repair of equipment; financial assistance to calamity victims, and such other activities essential to disaster control and management.
h) Local Disaster Coordinating Council - The existing organization established at the provincial, city and municipal levels created pursuant to PD 1566 to carry out relief operations, rehabilitation and related activities during and after the occurrence of a calamity. SECTION 4. DUTIES/RESPONSIBILITIES Local Chief Executive - a.1 Formulate and submit a Local Calamity and Disaster Preparedness Plan to the Local Disaster Coordinating Council for approval; a.2 Carry out emergency measures as maybe necessary before, during and after the occurrence of calamity; a.3 Ensure that the 5% calamity appropriation shall be included in the annual budget of the LGU. a.4 Recommend to the Local Sanggunian the declaration of a state of calamity in the area; a5. As concurrent chairman of the LDC, monitor the use and disbursement of the local calamity fund: b.1 The Calamity Fund shall be utilized for the relief, reconstruction, rehabilitation, and other works or services in connection with the calamities which may occur during the budget year. Provided, that such fund shall be used/utilized only in the area of the LGU affected by the disaster or calamity as determined and declared under the state of calamity by the Sanggunian concerned by way of a resolution; b.2 A portion of the Calamity Fund may also be authorized to be used by the LGU concerned to provide financial assistance to other LGUs whose area or portion thereof had been declared under the state of calamity by its Sanggunian; b.3 In case of fire or conflagration, the Calamity Fund or portion thereof, shall be utilized only for relief operation. b.4 Any unexpected balance of the Calamity Fund at the end of the Current Year shall be revert to the Inappropriated Surplus for reappropriation during the succeeding budget. Provided, that appropriation for capital outlays shall remain valid until fully spent or reverted: Provided, Further, that in cases as may be determined by the Sangguniang concerned, the unexpended balance of the maintenance and other operating expenses portion of the aforesaid fund to support for the relief, rehabilitation, reconstruction and other works or services undertaken during the year in connection with the occurrence of the calamities, the effective implementation of which may extend beyond the Calendar Year, may be used and made available during
the succeeding year subject to accounting and auditing rules/regulations being observed for the purpose. b.5 The Local Treasurer shall prepare and submit a report on the utilization/disbursement of the calamity fund, duly approved by the Local Chief Executive to the Sanggunian concerned, Commission on Audit and Local Development Council copy furnished the Local Disaster Coordination Council. SECTION 8. PROCEDURAL GUIDELINES a) In case of calamity and upon the recommendation of the Local Chief Executive, the Sanggunian concerned shall immediately convene within hours from the occurrence of the calamity and pass a Resolution declaring. Also adopt measures to protect the lives and properties in the area and implement disaster mitigation measures. a) The Sanggunian Bayan Resolution, embodying the declaration need to not be reviewed and approved by the Sangguniang Panlalawigan. However, when the total province is being affected by the calamity, the Sanggunian Panlalawigan upon recommendation of the Provincial Governor, declare the whole province as under the state of calamity and the Sangguniang Bayan of the respective municipalities need not declare their areas as calamity areas. b) The allotment from the 5% Calamity Fund shall be released by the Local Budget Officer within 24 hours from the occurrence of the calamity upon presentation of the disbursement vouchers duly approved by the authorities concerned and supported by Sangguian Resolution and LDCC estimates based on surveys of the extent of damages. c) In case of actual calamity and pending actual declaration of such thru a resolution by the Sanggunian concerned that the area is under the state of calamity, the local chief executive may draw cash advances from the general fund subject a replenishment after receipt of the Resolution of the Sanggunian concerned declaring the area under the state of calamity, subject to existing auditing and accounting rules and regulations. However such cash advances shall not exceed 50% of the total calamity fund. SECTION 7. SEPARABILITY CLAUSE. It is for any reason, or reasons, any part of provisions of the IRR shall be unconstitutional or invalid, other parts o f provision thereof which are not affected thereby shall continue to be in full force and effect. SECTION 8. REPEALING CLAUSE. All executive orders, administrative issuances, memorandum circulars herewith are hereby repeated accordingly. SECTION 9 EFFECTIVITY This IRR shall take effect immediately.
B
Utilization of 5% Local Calamity Fund
BDM-DILG Joint Memorandum Circular No. 2003-1
Dated 20 March 2003 & No. 2003-2 dated 24 July 2003
DEPARTMENT OF BUDGET AND MANAGEMENT DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT
JOINT MEMORANDUM CIRCULAR NO. 2003 � 1 March 20, 2003
TO ALL PROVINCIAL GOVERNORS; CITY AND MUNICIPAL
MAYORS; BARANGAY CHAIRMEN; NATIONAL/PROVINCIAL/CITY/MUNICIPAL PRESIDENTS, LEAGUE OF PROVINCES/CITIES/MUNICIPALITIES AND BARANGAYS; AND OTHER OFFICIALS CONCERNED
SUBJECT :USE OF LOCAL CALAMITY FUND APPROPRIATION FOR
MAN-MADE DISASTER RELIEF AND MITIGATION 1.0 This joint circular is issued to clarify the utilization of the annual lump
appropriations of local government units for relief, rehabilitation, reconstruction and other works or services in connection with calamities which may occur during the budget year, mandated under Section 324 (d) of RA No. 7160., otherwise known as the Local Government Code of 1991, as amended by RA No. 8185. Said appropriation may be validly used for relief, rehabilitation, reconstruction and other works or services in connection with man-made disasters resulting from unlawful acts of insurgents, terrorists and other criminals as well as for disaster preparedness and other pre-disaster activities.
2.0 Such relief, rehabilitation, reconstruction and other works or services including pre-disaster activities in connection with such man-made disasters may, at the discretion of the local government unit concerned, include the following:
2.1 Medical assistance, death and funeral benefits to the victims, their
dependents and immediate families, including victims who are Overseas Filipino Workers (OFWs)
2.2 Financial assistance and other services for medical, rescue and relief workers who have been tasked to attend to the victims.
2.3 Preparation of relocation sites/facilities, disaster preparedness training and other pre-disaster activities.
3.0 It is understood that the guidelines and procedures prescribed under the Rules
and Regulations Implementing RA No. 8185 governing the allocation and utilization of local Calamity Fund appropriations shall be strictly observed.
4.0 This joint circular shall take effect immediately. 5.0 Please be guided accordingly.
LEGAL BASIS OF 5% CALAMITY FUND
1. Section 324 (d) of RA No. 7160 2. RA No. 8185 (amending Sec. 324 (d) of
RA No. 7160) dated 06-11-1996
3. Joint DILG DBM Memorandum
Circular No. 2003-1 (dated 3-20-2003)
4. Joint DILG DBM Memorandum
Circular No. 2003-2 (dated 07-24-03)
Utilization of Five-Percent (5%) Calamity Fund
Sec. 324 (d) of R.A. 7160 provides: Sec. 324. Budgetary Requirements - The budget of the local government units of any fiscal year shall comply with the following requirements: X X X (d) Five percent (5%) of the estimated revenue from regular sourceshall be set aside as an annual lump sum appropriation forunforeseen expenditures arising from the occurrence of calamities:Provided, however, that such appropriation shall be used only in the area, or a portion thereof, of the local government unit or other areasdeclared by the President in a state of calamity.
Utilization of Five-Percent
(5%) Calamity Fund
Speaker: Mr. Romeo T. Melad Regional Director Department of Budget & Management, Region X
Venue: Crown Regency Hotel, V. Rama St., Cebu City April 20, 2006
Republic Act (RA) No. 8185 dated June 11, 1996
An act Amending Section 324 (d) of RA No.
7160, otherwise known as the Local GovernmentCode of 1991
�Calamity shall be defined as a state of extreme distress ormisfortune, produced by some adverse circumstance or event or anygreat misfortune or cause or loss of misery caused by natural forces. �In case of fire or conflagration the calamity fund shall beutilized only for relief operations. �The local development council shall monitor the use anddisbursement of the local calamity fund.
Republic Act (RA) No. 8185 dated June 11, 1996
An act Amending Section 324 (d) of RA No.
7160, otherwise known as the Local GovernmentCode of 1991
Sec. 324 (d) R.A. 7160 is hereby amended to read as follows: (d) Five percent (5%) of the estimated revenue from regularsources shall be set aside as an annual lump sum appropriation forrelief, rehabilitation, reconstruction and other works and services inconnection with calamities which may occur during the year:Provided, however, that such fund shall be used only in the area, or aportion thereof, of the local government unit or other areas affected by a disaster or calamity, as determined and declared by the localsanggunian concerned.
DBM-DILG JMC No. 2003-1 dated March 20, 2003
Use of Local Calamity FundAppropriation for Man-made Disaster Relief and Mitigation
reconstruction and other works on services in connection withman-made disaster resulting from unlawful acts of insurgents,terrorists and other criminals as well as disaster preparedness and other pre-disaster activities.
DBM-DILG JMC No. 2003-1 dated March 20, 2003
Use of Local Calamity FundAppropriation for Man-made Disaster Relief and Mitigation
1.0 This joint circular is issued to clarify the utilization of the annual
lump sum appropriations of the local government units of relief,rehabilitation, reconstruction and other works or services inconnection with calamities which may occur during the budget, mandated under section 324 (d) of RA 7160 otherwise known asthe Local Government Code of 1991, as amended by RA 8185.Said appropriation may be validly used for relief, rehabilitation,
DBM-DILG JMC No. 2003-1 dated March 20, 2003
Use of Local Calamity FundAppropriation for Man-made Disaster Relief and Mitigation
• Financial assistance and other services for medical, rescue and
relief workers who have been tasked to attend to the victims. • Preparation of relocation sites/facilities, disaster preparedness
training and other pre-disaster activities.
DBM-DILG JMC No. 2003-1 dated March 20, 2003
Use of Local Calamity FundAppropriation for Man-made Disaster Relief and Mitigation
2.0 Such relief, rehabilitation, reconstruction and other works or
services including pre-disaster activities in connection with such man-made disasters may, at the discretion of the localgovernment unit concerned, include the following:
• Medical Assistance, death and funeral benefits of thevictims, their dependents and immediate families, including victims who are Overseas Filipino Workers.
DBM-DILG JMC No. 2003-2 dated March 20, 2003
Clarificatory Guidelines on the Use ofLocal Calamity Fund Under the aforesaid Act, calamity has been defined as a state ofextreme distress or great misfortune caused by adverse event ornatural force, causing widespread loss or extensive damage tolivestock, lives, crops and properties. Accordingly, any adverseevent, such as but not limited to, acts of terrorism and spread ofSARS or other endemics, that could fall within the ambit of thedefinition of calamity defined by law, can be a legal basis ofLGUs concerned to declare their own state of calamity.
DBM-DILG JMC No. 2003-2 dated July 24, 2003
Clarificatory Guidelines on the Use of Local Calamity Fund
1.0 Pursuant to the provisions of R.A. 8185, otherwise known as
�An Act Amending Section 324 (d) of R.A. 7160, otherwiseknown as the Local Government Code of 1991�, itsimplementing Rules and Regulations, and Executive Order No. 201 dated April 26, 2003, it is hereby classified that the 5%local calamity fund of every LGU shall be utilized only for therelief, reconstruction, rehabilitation and other works andservices, in connection with a calamity occurred during thebudget year.
DBM-DILG JMC No. 2003-1 dated March 20, 2003
Clarificatory Guidelines on the Use ofLocal Calamity Fund of the entire country to be under the state of national calamity,which needs to be prevented and suppressed.
DBM-DILG JMC No. 2003-1 dated July 24, 2003
Clarificatory Guidelines on the Use ofLocal Calamity Fund
2.0 The calamity fund may also be utilized for undertaking disaster
preparedness activities and measures, provided that the sanggunian concerned shall declare an imminent danger ofcalamity. In extreme cases and under extra-ordinary circumstances, such as but not limited to, acts of terrorism, and outbreak of dangerous and highly communicable diseases, suchas SARS, the calamity fund may also be utilized for disasterpreparedness without need of a sanggunian declaration of calamity provided that there is a Presidential proclamation of theexistence of an adverse event that would warrant the declaration
C
FUNDING DISASTER MANAGEMENT
PROGRAMS/PROJECT/ ACTIVITIES
Local Calamity Fund � RA No. 7160
Local Government Code of 199
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pro
visio
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tatu
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t su
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ns s
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the
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the
loca
l gov
ernm
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sd
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red
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ate
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s:
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Fiv
e Pe
rcen
t (5
%)
of t
he e
stim
ated
rev
enue
from
reg
ular
sou
rces
sha
ll be
set
asi
de a
s an
nual
lum
p su
m a
ppro
pria
tions
for
rel
ief,
reha
bilit
atio
n,re
cons
truct
ion
and
othe
r w
orks
or
se
rvic
es
inco
nnec
tion
with
cal
amiti
es w
hich
may
occ
ur d
urin
gth
e bu
dget
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r. PR
OVI
DED
, H
OW
EVER
, Th
atsu
ch f
und
shal
l be
use
d on
ly i
n th
e ar
ea o
r a
porti
on t
here
of,
of t
he l
ocal
gov
ernm
ent
unit
orot
her
area
s af
fect
ed b
y a
disa
ster
or
cala
mity
, as
dete
rmin
ed a
nd d
ecla
red
by th
e lo
cal S
angg
unia
nco
ncer
ned.
IMP
LEM
EN
TIN
G R
ULE
S A
ND
REG
ULA
TIO
NS
OF
RA
8185
S
EC
TIO
N
6.
ALL
OC
ATI
ON
A
ND
U
TILI
ZATI
ON
O
FFI
VE
PE
RC
EN
T (5
%)
LUM
P S
UM
AP
PR
OP
RIA
TIO
NS
FOR
CA
LAM
ITY
FUN
D.
A.
Allo
catio
n Th
e 5%
Cal
amity
Fun
d sh
all
be s
et a
side
as
annu
allu
mp
sum
app
ropr
iatio
ns e
very
cal
enda
r ye
ar i
n th
ean
nual
bud
get
of L
GU
s to
be
allo
cate
d in
the
are
aaf
fect
ed b
y a
disa
ster
of
cala
mity
, as
det
erm
ined
and
decl
ared
by
th
e Lo
cal
Sang
guni
an
conc
erne
d as
cala
mity
are
a.
LGU
s m
ay
also
al
loca
te/u
se
a po
rtion
of
th
e 5%
Cal
amity
Fun
d to
oth
er a
ffect
ed a
reas
on
cond
ition
that
the
said
are
as a
re d
ecla
red
as u
nder
sta
te o
f ca
lam
ityby
the
San
ggun
ian
conc
erne
d.
B) U
sage
of t
he 5
% C
alam
ity F
und
b.1
The
Cal
amity
Fun
dsh
all
be u
tiliz
ed f
or t
he r
elie
f,re
cons
truct
ion,
re
habi
litat
ion,
an
d ot
her
wor
ks
orse
rvic
es in
con
nect
ion
with
the
cala
miti
es w
hich
may
occu
r du
ring
the
budg
et y
ear.
Pro
vide
d, t
hat
such
fund
sha
ll be
use
d/ut
ilize
d on
ly i
n th
e ar
ea o
f th
eLG
U
affe
cted
by
th
e di
sast
er
or
cala
mity
asde
term
ined
and
dec
lare
d un
der
the
stat
e of
cal
amity
by
the
San
ggun
iang
co
ncer
ned
by
way
of
a
reso
lutio
n;
b.2
A
porti
on
of
the
Cal
amity
Fu
nd
may
al
so
beau
thor
ized
to
be u
sed
by t
he L
GU
con
cern
ed t
opr
ovid
e fin
anci
al a
ssis
tanc
e to
oth
er L
GU
s w
hose
area
or
porti
on th
ereo
f ha
d be
en d
ecla
red
unde
r th
est
ate
of c
alam
ity b
y its
San
ggun
ian;
b.
3 In
cas
e of
fire
or
conf
lagr
atio
n, th
e C
alam
ity F
und
orpo
rtion
th
ereo
f, sh
all
be
utili
zed
only
fo
r re
lief
oper
atio
n/s.
S
ectio
n 6.
PR
OC
ED
UR
AL
GU
IDE
LIN
ES
a)
In
ca
se
of
cala
mity
an
d up
on
reco
mm
enda
tion
of
the
Loca
l C
hief
Exe
cutiv
e, t
he S
angg
unia
n co
ncer
ned
shal
l im
med
iate
ly c
onve
ne
with
inho
urs
from
the
occ
urre
nce
of t
he c
alam
ity a
nd p
ass
a R
esol
utio
n de
clar
ing
the
area
un
der
stat
e of
ca
lam
ity�
an
d Im
plem
ent
disa
ster
m
itiga
tion
mea
sure
s.
b) T
he s
angg
unia
ng B
ayan
Res
olut
ion
embo
dyin
g th
e de
clar
atio
n ne
ed n
otbe
rev
iew
ed a
nd a
ppro
ved
by t
he S
angg
unia
ng P
anla
law
igan
. H
owev
er,
whe
n th
e to
tal
prov
ince
is
bein
g af
fect
ed b
y ca
lam
ity,
the
San
ggun
iang
Pan
lala
wig
an,
upon
rec
omm
enda
tion
of t
he P
rovi
ncia
l G
over
nor,
decl
ares
the
who
le p
rovi
nce
as u
nder
the
sta
te o
f ca
lam
ity a
nd t
he S
angg
unia
ngB
ayan
of
the
resp
ectiv
e m
unic
ipal
ities
nee
d no
t de
clar
e th
eir
area
s as
cala
mity
are
as.
c) T
he a
llotm
ent f
rom
the
5%
Cal
amity
Fun
d sh
all b
e re
leas
ed b
y th
e Lo
cal
Bud
get
Offi
cer
with
in 2
4 ho
urs
from
the
occ
urre
nce
of t
he c
alam
ity u
pon
pres
enta
tion
of t
he d
isbu
rsem
ent
vouc
hers
dul
y ap
prov
ed b
y th
e au
thor
ities
conc
erne
d an
d su
ppor
ted
by S
angg
unia
n R
esol
utio
n an
d LD
CC
est
imat
esba
sed
on s
urve
ys o
f the
ext
ent o
f dam
ages
.
b.4
Any
une
xpen
ded
bala
nce
of t
he C
alam
ity F
und
at t
he e
nd o
f th
ecu
rren
t ye
ar s
hall
reve
rt to
the
una
ppro
pria
ted
Sur
puls
for
the
reap
prop
riatio
n du
ring
the
succ
eedi
ng b
udge
t ye
ar:
PR
OV
IDE
D,
that
app
ropr
iatio
ns f
or c
apita
ls o
utla
ys s
hall
rem
ain
valid
unt
il fu
ll ysp
ent
or r
ever
ted:
PR
OV
IDED
, FU
RTH
ER
, th
at i
n ca
ses
as m
aybe
det
erm
ined
by
the
San
ggun
iang
con
cern
ed,
the
unex
pend
edba
lanc
e of
the
mai
nten
ance
and
oth
er o
pera
ting
expe
nses
por
tion
of
the
afor
esai
d fu
nd
in
supp
ort
for
the
relie
f, re
habi
litat
ion,
reco
nstru
ctio
n an
d ot
her
wor
ks o
r se
rvic
es u
nder
take
n du
ring
the
year
in
conn
ectio
n w
ith t
he
occu
rren
ce
of t
he c
alam
ities
, th
eef
fect
ive
impl
emen
tatio
n of
w
hich
may
ex
tend
be
yond
th
eC
alen
dar
Yea
r, m
ay
be
used
an
d m
ade
avai
labl
e du
ring
the
succ
eedi
ng
year
su
bjec
t to
ac
coun
ting
and
audi
ting
rule
s/re
gula
tions
bei
ng o
bser
ved
for t
he p
urpo
se.
b.5
The
Loca
l Tr
easu
rer
shal
l pr
epar
e an
d su
bmit
a re
port
on t
heut
iliza
tion/
disb
urse
men
t of t
he c
alam
ity fu
nd, d
uly
appr
oved
by
the
Loca
l Chi
ef E
xecu
tive
to t
he S
angg
unia
n co
ncer
ned,
Com
mis
sion
on A
udit
and
Loca
l Dev
elop
men
t Cou
ncil,
cop
y fu
rnis
hed
the
Loca
lD
isas
ter C
oord
inat
ing
Cou
ncil.
C
ont.
Sec
tion
6 c)
In
case
of
actu
al c
alam
ity a
nd p
endi
ng a
ctua
l dec
lara
tion
of s
uch
thru
a r
esol
utio
n by
the
San
ggun
ian
conc
erne
d th
atth
e ar
ea i
s un
der
the
stat
e of
cal
amity
, th
eLo
cal
Chi
efE
xecu
tive
may
dra
w c
ash
adva
nces
fro
m t
he g
ener
al f
und
subj
ect t
o re
plen
ishm
ent a
fter r
ecei
pt o
f the
Res
olut
ion
of th
eS
angg
unia
n co
ncer
ned
decl
arin
g th
e ar
ea u
nder
the
stat
e o f
cala
mity
, su
bjec
t to
exi
stin
g au
ditin
g an
d ac
coun
ting
rule
san
d re
gula
tions
. H
owev
er,
such
cas
h ad
vanc
es s
houl
d no
tex
ceed
59%
of t
he lo
cal c
alam
ity fu
nd.
JOIN
T D
BM
-DIL
G M
EMO
RA
ND
UM
C
IRC
ULA
R N
O. 2
003-
1 dt
d 20
Mar
ch 2
003
For:
All
Pro
vinc
ial
Gov
erno
rs;
City
an
d M
unic
ipal
M
ayor
s;B
aran
gays
C
hairm
en,
Nat
iona
l/Pro
vinc
ial/M
unic
ipal
Pre
side
nts,
Le
ague
of
P
rovi
nces
/Citi
es/M
unic
ipal
ities
an
dB
aran
gays
; and
oth
er O
ffici
als
Con
cern
ed
Subj
ect:
Use
of L
ocal
Cal
amity
Fun
d Ap
prop
riatio
n fo
r Man
-Mad
e D
isas
ter R
elie
f and
Miti
gatio
n 2.
S
uch
relie
f, re
habi
litat
ions
, re
cons
truct
ion
and
othe
rw
orks
or
se
rvic
es
incl
udin
g pr
e-di
sast
er
activ
ities
in
conn
ectio
n w
ith
such
m
an-m
ade
disa
ster
s m
ay,
at
the
disc
retio
n of
the
loc
al g
over
nmen
t un
it co
ncer
ned,
inc
lude
the
follo
win
g:
2.1
Med
ical
Ass
ista
nce,
dea
th a
nd fu
nera
l ben
efits
to th
evi
ctim
s, t
heir
depe
nden
ts a
nd i
mm
edia
te f
amili
es,
incl
udin
gvi
ctim
s w
ho a
re O
vers
eas
Filip
ino
Wor
kers
(OFW
s)
2.2
Fina
ncia
l ass
ista
nce
and
othe
r se
rvic
es f
or m
edic
al,
resc
ue a
nd r
elie
f wor
kers
who
hav
e be
en ta
sked
to a
ttend
toth
e vi
ctim
s 2.
3 P
repa
ratio
n of
re
loca
tion
site
s/fa
cilit
ies,
di
sast
erpr
epar
edne
ss tr
aini
ng a
nd o
ther
pre
-dis
aste
r act
iviti
es.
1. T
his
Join
t C
ircul
ar is
issu
ed t
o cl
arify
the
util
izat
ion
of t
hean
nual
lum
p su
m a
ppro
pria
tions
of l
ocal
gov
ernm
ent u
nits
for
relie
f, re
habi
litat
ion,
re
cons
truct
ion
and
othe
r w
orks
or
serv
ices
in
co
nnec
tion
with
ca
lam
ities
w
hich
m
ay
occu
rdu
ring
the
budg
et y
ear,
man
date
d un
der
Sec
tion
324
(d)
ofR
A 7
160�
Sai
d ap
prop
riatio
n m
ay b
e va
lidly
use
d fo
r re
lief,
reha
bilit
atio
n, r
econ
stru
ctio
n an
d ot
her
wor
ks o
r se
rvic
es i
nco
nnec
tion
with
man
-mad
e di
sast
ers
resu
lting
fro
m u
nlaw
ful
acts
of i
nsur
gent
s, te
rror
ists
and
oth
er c
rimin
als
as w
ell a
s fo
rdi
sast
er p
repa
redn
ess
and
othe
r pre
-dis
aste
r act
iviti
es.
JO
INT
DB
M-D
ILG
MEM
OR
AN
DU
M
CIR
CU
LAR
NO
. 200
3-1
dtd
20 M
arch
200
3
Fo
r: A
ll Lo
cal C
hief
Exe
cutiv
es a
nd M
embe
rs of
all
Sang
guni
ans
Subj
ect:
Cla
rific
ator
y G
uide
lines
on
the
use
of th
e 5%
Loc
al C
alam
ity F
und
1.0
Purs
uant
to th
e pr
ovis
ions
of R
A 81
85, o
ther
wis
e kn
own
as �A
nAc
t Am
endi
ng S
ectio
n324
(d)
of R
A 71
60, o
ther
wis
e kn
own
as th
e Lo
cal
Gov
ernm
ent
Cod
e of
19
91,�i
ts
Impl
emen
ting
Rul
es
and
Reg
ulat
ions
, and
Exe
cutiv
e O
rder
No.
201
dat
ed 2
6 Ap
ril 2
003,
it is
he
reby
cla
rifie
d th
at t
he 5
% L
ocal
Cal
amity
Fun
d of
eve
ry l
ocal
go
vern
men
t un
it (L
GU
) sh
all
be
utili
zed
only
fo
r th
e re
lief,
reco
nstru
ctio
n,
reha
bilit
atio
n an
d ot
her
wor
ks
and
serv
ices
, in
co
nnec
tion
with
a c
alam
ity w
hich
occ
urre
d du
ring
the
budg
et y
ear.
Und
er t
he a
fore
said
Act
, ca
lam
ity h
as b
een
defin
ed a
s a
stat
e of
ex
trem
e di
stre
ss o
r gr
eat
mis
fortu
ne c
ause
d by
adv
erse
eve
nt o
r na
tura
l fo
rce,
cau
sing
wid
espr
ead
loss
or
exte
nsiv
eda
mag
e to
liv
esto
cks,
liv
es,
crop
s an
d pr
oper
ties.
Acc
ordi
ngly
, an
y ad
vers
e ev
ent
such
as
but
not
limite
d to
act
s of
ter
roris
m a
nd s
prea
d of
Se
vere
Acu
te R
espi
rato
ry S
yndr
ome
(SAR
S) o
r ot
her
ende
mic
s,
that
cou
ld fa
ll w
ithin
the
ambi
t of t
he d
efin
ition
of c
alam
ity d
efin
ed b
y la
w c
an b
e a
lega
l bas
is fo
r LG
U�s
con
cern
ed to
dec
lare
thei
r ow
n st
ate
of c
alam
ity.
C
OA
CIR
CU
LAR
LET
TER
N
O. 2
003-
93
•
�Acc
ount
ing
Gui
delin
es o
n th
e U
tiliz
atio
n of
5%
Lo
cal C
alam
ity F
und
App
ropr
iatio
n un
der R
A N
o.
8185
� •
Dat
ed N
ovem
ber 1
3, 2
003
• A
ll aut
horiz
ed e
xpen
ditu
res
char
geab
le to
the
LCF
shal
l be
reco
rded
in th
e G
ener
al F
und
book
s of
ac
coun
ts. T
he fo
llow
ing
expe
nses
and
/or P
rope
rty,
Pla
nt a
nd E
quip
men
t/Pub
lic In
frast
ruct
ures
acc
ount
s pr
escr
ibed
in th
e R
evis
ed N
GA
S C
hart
of A
ccou
nts
unde
r CO
A C
ircul
ar 2
003-
001
date
d Ju
ne 1
7, 2
003
shal
l be
used
.
2.0
The
cala
mity
fun
d m
ay a
lso
be u
tiliz
ed f
or u
nder
taki
ngdi
sast
er p
repa
redn
ess
activ
ities
and
mea
sure
s pr
ovid
ed t
hat
the
San
ggun
ian
conc
erne
d sh
all d
ecla
re a
n im
min
ent d
ange
rof
ca
lam
ity
in
extre
me
case
s an
d un
der
extra
ordi
nary
circ
umst
ance
s su
ch a
s bu
t not
lim
ited
to a
cts
of te
rror
ism
and
outb
reak
of
dang
erou
s an
d hi
ghly
com
mun
icab
le d
isea
ses,
su
ch a
s S
AR
S,
the
cala
mity
fun
d m
ay a
lso
be u
tiliz
ed f
ordi
sast
er
prep
ared
ness
w
ithou
t ne
ed
of
a S
angg
unia
nde
clar
atio
n of
cal
amity
pro
vide
d of
an
adve
rse
even
t th
atw
ould
war
rant
the
dec
lara
tion
of t
he e
ntire
cou
ntry
to
beun
der
the
stat
e of
nat
iona
lca
lam
ity,
whi
ch n
eeds
to
be
prev
ente
d an
d su
ppre
ssed
.
TRA
NS
AC
TIO
N
AC
CT.
C
OD
E
AC
CO
UN
T TI
TLE
(a) M
edic
al, a
ssis
tanc
e, d
eath
an
d fu
nera
l ben
efits
to th
e vi
ctim
s, d
epen
dent
s an
d Im
med
iate
fam
ilies
, inc
ludi
ng
Ove
rsea
s Fi
lipin
o W
orke
rs
(OFW
s)
76
0 87
8
For S
uppl
ies
Use
d:
Med
ical
, Den
tal a
nd
Labo
rato
ry S
uppl
ies
Exp
ense
s Fo
r Cas
h A
ssis
tanc
e D
onat
ions
(B) F
inan
cial
ass
ista
nce,
and
ot
her s
ervi
ces
for m
edic
al, r
escu
e an
d re
lief w
orke
rs w
ho h
ave
been
ta
sked
to a
ttend
to th
e vi
ctim
s
758
759
878
For F
ood
Item
s is
sued
: Fo
od S
uppl
ies
Exp
ense
s Fo
r Dru
gs &
Med
icin
es
Issu
ed:
For C
ash
Ass
ista
nce:
D
onat
ions
D
COA Circular Letter No. 2003-003 dated November 13, 2003
Accounting Guidelines on the Utilization of 5% Local
Calamity Fund Appropriation under RA No. 185
Republic of the Philippines COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
GOVERNMENT ACCOUNTING & FMIS
CIRCULAR LETTER No. : 2003-03 Date : November 13, 2003 TO : All Provincial Governors, City and Municipal Mayors and Barangay Chairmen; National/Provincial/City/Municipal Presidents, League of Provinces/Cities/Municipalities and Barangays; Chief Accountants/Heads of Accounting Units; COA Local Government Audit Cluster Directors/Regional Cluster Directors; and All Others Concerned. SUBJECT: Accounting Guidelines on the Utilization of 5% Local Calamity Fund Appropriation under Republic Act (RA) no. 8185 1.0 This Circular Letter is issued to provide accounting guidelines on the utilization of the 5% Local Calamity Fund Appropriation for relief, rehabilitation, reconstruction and other works and services in connection with calamities which may occur during the budget year, as provided under Section 324 (d) of RA No. 7160 otherwise known as the Local Government Code of 1991, as amended by RA No. 8185. 2.0 All authorized expenditures chargeable to the Local Calamity Fund shall be recorded in the General Fund books in accounts. The following expense and/or Property, Plant and Equipment/Public Infrastructures accounts prescribed in the Revised NGAS Chart of Accounts under COA Circular 2003-03 dated June 17, 2003 shall be used. Transaction Acct. Code Account Title (a) Medical, assistance, death and funeral benefits to the victims, dependents and immediate families, including Overseas Filipino Workers (OFWs)
760
For supplies issued: Medical, Dental and Laboratory Supplies Expenses
(b) Financial assistance and other services for medical, rescue and relief workers who have been tasked to attend to the victims.
878 758 795 878
For cash assistance: Donations For food items issued: Food Supplies Expenses For drugs and medicines issued: Drugs and Medicines Expenses For cash assistance: Donations
(c) Rehabilitation and Reconstruction of Intrastructures
202 To 250 251 To 260 802 To 860
Appropriate Plant, Property and a Equipment accounts Appropriate Public Infrastructures accounts Appropriate Repairs and Maintenance accounts
(d) Disaster preparedness training and other activities
753 969
Training Expenses Other Maintenance and Other Expenses
3.0 The disbursement procedures, recording and reporting of the aforementioned expenditures shall be in accordance with existing accounting and auditing rules and regulations. 4.0 The Circular Letter shall take effect immediately.
E
Republic Act. No. 9336 GAA FY 2005
Special Provisions in the GAA for the use of the National
Calamity Fund
TR
AN
SA
CTI
ON
AC
CT.
CO
DE
A
CC
OU
NT
TITL
E
(c) R
ehab
ilita
tion
and
Rec
onst
ruct
ion
of
Infr
astru
ctur
es
202
to 2
50
251
to 2
60
802
to 8
60
App
ropr
iate
Pla
nt,
Pro
perty
and
E
quip
men
t Acc
ount
s A
ppro
pria
te P
ublic
In
fras
truct
ure
Acc
ount
s A
ppro
pria
te R
epai
rs
& M
aint
enan
ce
Acc
ount
s (d
) Dis
aste
r Pre
pare
dnes
s Tr
aini
ng a
nd O
ther
Act
iviti
es
753
Trai
ning
Exp
ense
s,
Oth
er M
aint
enan
ce
and
Ope
ratin
g E
xpen
ses
NAT
ION
AL C
ALAM
ITY
FUN
D
REP
UB
LIC
AC
T N
O. 9
336
•
Gen
eral
App
ropr
iatio
ns A
ct
FY 2
005
The
disb
urse
men
t pr
oced
ures
, re
cord
ing
and
repo
rting
of
th
e af
orem
entio
ned
expe
nditu
res
shal
l be
in a
ccor
dan
ce w
ith
exist
ing
acco
untin
g an
d au
diti
ng
rule
s an
d re
gula
tions
.
GEN
ERA
L A
PPRO
PRIA
TION
S A
CT
FY 2
005
XXXV
III.C
ALA
MIT
YFU
ND
For
aid,
re
lief
and
reha
bilit
atio
nse
rvic
es to
com
mun
ities
/are
as a
ffect
edby
man
-mad
e an
d na
tura
l ca
lam
ities
, an
d re
pair
and
reco
nstru
ctio
n of
perm
anen
t st
ruct
ures
, in
clud
ing
othe
r ca
pita
l ex
pend
iture
s fo
r di
sast
erop
erat
ions
and
reh
abili
tatio
n ac
tiviti
es,
as in
dica
ted
here
unde
r ___
____
___
P700
,000
,000
.0
M
aint
enan
ce
& O
ther
O
pera
ting
Expe
nses
Cap
iital
O
utla
ys
Tota
l
Aid
, Rel
ief a
nd
Reh
abili
tatio
n Se
rvic
es to
C
omm
uniti
es/A
reas
Aff
ecte
d by
Cal
amiti
es, i
nclu
ding
Tr
aini
ng o
f Per
sonn
el, a
nd
othe
r Pre
-dis
aste
r Act
iviti
es
Rep
air a
nd R
econ
struc
tion
of
perm
anen
t Stru
ctur
es
incl
udin
g C
apita
l Ex
pend
iture
s for
Pre
- dis
aste
r O
pera
tions
, Reh
abili
tatio
ns
and
Oth
er R
elat
ed A
ctiv
ities
.
TOTA
L N
EW
APP
RO
PRIA
TIO
NS
1. U
SE A
ND
REL
EAS
E O
F FU
ND
. T
he a
mou
nt
appr
opria
ted
here
in m
ay b
e m
ade
avai
labl
e fo
r re
lief,
reha
bilit
atio
n,
reco
nstru
ctio
n an
d ot
her
wor
ks
orse
rvic
es
in
conn
ectio
n w
ith
natu
ral
cala
miti
es,
epid
emic
s as
de
clar
ed
by
the
DO
H,
as
wel
l as
disa
ster
s re
sulti
ng f
rom
unl
awfu
l ac
ts o
f in
surg
ents
,te
rror
ists
and
oth
er c
rimin
als,
whi
ch m
ay o
ccur
dur
ing
the
budg
et y
ear
or th
ose
that
occ
urre
d in
prio
r ye
ars,
incl
udin
g pr
e-di
sast
er a
ctiv
ities
suc
h as
pre
para
tion
ofre
loca
tion
site
s/fa
cilit
ies,
an
d tra
inin
g of
pe
rson
nel
enga
ged
in d
irect
dis
aste
r man
agem
ent.
PRO
VID
ED,
Tha
t th
e be
nefic
iarie
s of
re
lief,
reha
bilit
atio
n,
reco
nstru
ctio
n an
d
othe
r w
orks
or
serv
ices
in
co
nnec
tion
with
sp
ecifi
c ca
lam
ities
, ep
idem
ics
and
disa
ster
s al
read
y co
vere
d b
y sp
ecia
lla
ws
shal
l no
t be
ent
itled
to
supp
ort
for
ass
istan
cefro
m t
he C
alam
ity F
und
unt
il th
e ap
prop
riatio
ns t
hat
have
bee
n or
igin
ally
ava
iled
of s
hall
have
bee
n fu
llyex
pend
ed.
Rele
ases
fro
m t
his
Fund
sha
ll be
mad
e d
irect
ly t
o th
e a
ppro
pria
te i
mpl
emen
ting
agen
cies
and
/or
Loca
l G
over
nmen
t Un
its i
n ac
cord
ance
with
the
reco
mm
end
atio
n of
th
e N
DC
C
and
up
onap
prov
al o
f the
Pre
siden
t of t
he P
hilip
pine
s.
SP
ECIA
L PRO
VISI
ON
S IN
THE
GA
A
FO
R TH
E US
E O
F TH
E N
ATIO
NA
L C
ALA
MITY
FUN
D
New
Ap
pro
pria
tion
by
Purp
ose
Cur
rent
Op
era
ting
Exp
end
iture
s
2. Q
UIC
K R
ESP
ON
SE
FU
ND
. O
f th
e am
ount
app
ropr
iate
d fo
rai
d,
relie
f an
d re
habi
litat
ion
serv
ices
to
co
mm
uniti
es/a
reas
affe
cted
by n
atur
al c
alam
ities
, ep
idem
ics
as d
ecla
red
by t
he
DO
H,
as
wel
l as
di
sast
ers
resu
lting
fro
m
unla
wfu
l ac
ts
ofin
surg
ents
, te
rror
ist,
and
othe
r cr
imin
als,
inc
ludi
ng t
rain
ing
ofpe
rson
nel,
and
othe
r pre
-dis
aste
r ser
vice
s.
Twen
ty f
ive
(25%
) pe
rcen
t sh
all b
e im
med
iate
ly r
elea
sed
to t
he
DSW
D.
Twen
ty P
erce
nt (2
0%) t
o th
e O
CD
as
QR
Fs
Like
wis
e,
of
the
amou
nt
appr
opria
ted
for
repa
ir an
dre
cons
truct
ion
of p
erm
anen
t stru
ctur
es,
Twen
ty p
erce
nt (
20%
) sh
all
be i
mm
edia
tely
rel
ease
d to
the
DPW
H a
nd F
iftee
n pe
rcen
t (15
%) t
o th
e D
ND
as
QR
Fs.
PR
OV
IDE
D,
That
the
oth
er g
over
nmen
t ag
enci
es c
once
rned
may
be
al
loca
ted
thei
r ow
n Q
RFs
on
ne
ed
basi
s up
onre
com
men
datio
n of
the
ND
CC
.
Gen
eral
Sum
mar
y of
C
alam
ity F
und
Mai
nten
ance
&
Oth
er
Ope
ratin
g Ex
pens
es
Cap
iital
O
utla
ys
Tota
l
CA
LAM
ITY
FU
ND
P375
,000
,000
P3
25,0
00,0
00
P700
,000
,000
Tota
l New
A
ppro
pria
tions
, C
alam
ty F
und
P375
,000
,000
P325
,000
,00
P700
,000
,000
PR
OV
IDE
D.
FUR
THE
R,
That
Q
RF
shal
l be
re
leas
edim
med
iate
ly b
y th
e D
BM
upo
n ap
prov
al b
y th
e P
resi
dent
and
shal
l be
use
d ex
clus
ivel
y as
a s
tand
-by
fund
to
be u
tiliz
ed i
n co
nnec
tion
with
cal
amiti
es,
epid
emic
s an
d di
sast
ers
occu
rrin
gdu
ring
the
year
and
prim
arily
for
rel
ief
and
reha
bilit
atio
n of
affe
cted
com
mun
ities
/are
as t
o no
rmal
ize
as q
uick
ly a
s po
ssib
leth
e si
tuat
ion
and
livin
g co
nditi
on
of
the
peop
le
in
such
co
mm
uniti
es/a
reas
: A
ND
PR
OV
IDE
D, F
INA
LLY
, Tha
t age
ncie
s co
ncer
ned
avai
ling
ofth
eir
QR
Fs s
hall
not
pre-
allo
cate
the
sam
e to
the
ir su
bord
inat
e ag
enci
es a
nd s
hall
repo
rt to
ND
CC
the
stat
us o
f the
util
izat
ion
ofsu
ch F
und
on a
qua
rterly
bas
is, c
opy
furn
ishe
d th
e D
BM
. .
Cur
rent
Op
era
ting
Exp
end
iture
s
Dep
artm
ent/
Age
ncie
s with
QRF
und
er th
e 20
05 G
ener
al A
ppro
pria
tions
Act
(GA
A)
Out
of t
he N
atio
nal C
alam
ity F
und
MO
OE
DSW
D
- P8
7.5
OC
D
- 70
.0
Out
of t
he N
atio
nal C
alam
ity F
und
Cap
ital
Out
lay
(CO
) D
PWH
-
P65.
00
DN
D
-
48.7
5
AG
ENC
Y/D
EPT
CY
2005
(In
milli
on P
) D
SWM
87
.500
D
PWH
65
.000
O
CD
70
.000
D
ND
48
.750
TO
TAL
271.
250
1. U
SE A
ND
REL
EASE
OF
FUN
D.
The
am
ount
ap
prop
riate
d he
rein
may
be
mad
e av
aila
ble
for
relie
f,re
habi
litat
ion,
re
cons
truct
ion
and
othe
r w
orks
or
serv
ices
in
co
nnec
tion
with
na
tura
l ca
lam
ities
,ep
idem
ics
as
decl
ared
by
th
e D
OH
, as
w
ell
asdi
sast
ers
resu
lting
fro
m u
nlaw
ful
acts
of
insu
rgen
ts,
terr
oris
ts a
nd o
ther
crim
inal
s, w
hich
may
occ
ur d
urin
gth
e bu
dget
yea
r or
thos
e th
at o
ccur
red
in p
rior
year
s,in
clud
ing
pre-
disa
ster
act
iviti
es s
uch
as p
repa
ratio
n of
relo
catio
n si
tes/
faci
litie
s,
and
train
ing
of
pers
onne
len
gage
d in
dire
ct d
isas
ter m
anag
emen
t.
.
Qui
ck R
espo
nse
Fund
(QRF
) G
ENER
AL
APP
ROPR
IATIO
NS
AC
T , F
Y 20
05*S
EC,
36,
Disa
ster
Pr
even
tion,
M
itiga
tion,
&
Prep
ared
ness
. �A
ll de
partm
ents
, bu
reau
s,of
fices
and
age
ncie
s are
aut
horiz
ed to
use
thei
rap
prop
riatio
ns t
o im
plem
ent
proj
ects
des
igne
dto
add
ress
disa
ster
pre
vent
ion,
miti
gatio
n, a
ndpr
epar
edne
ss a
ctiv
ities
pur
suan
t to
PD
156
6.Im
plem
enta
tion
of
this
sect
ion
shal
l be
in
acco
rdan
ce w
ith t
he g
uide
lines
issu
ed b
y th
eN
DC
C in
coo
rdin
atio
n w
ith th
e D
BM.�
MEM
ORA
NDU
M O
F TH
E PR
ESID
ENT
Date
d 10
Feb
ruar
y 19
99
Subj
ect:
GUI
DELI
NES
O
N
THE
PRO
GRA
MM
ING
A
ND
USE
OF
THE
CA
LAM
ITYFU
ND
The
Secr
etar
y of
th
e D
epar
tmen
t of
Bu
dge
t an
d
Man
agem
ent
and
th
e C
hairm
an
of
the
Nat
iona
l D
isast
er
Coo
rdin
atin
g C
ounc
il (N
DC
C)
is d
irect
ed
to
obse
rve
the
follo
win
g ge
nera
l gu
idel
ines
for t
he p
rogr
amm
ing
and
use
of
the
cala
mity
fund
:
•
It sh
all b
e pr
ogra
mm
ed a
s an
inte
rven
tive
fund
to
allo
w
the
Pre
side
nt
to
resp
ond
to
urge
nt
need
s du
ring
emer
genc
y si
tuat
ions
. •
Rep
air
and
mai
nten
ance
cost
s of
go
vern
men
t In
frast
ruct
ure
shal
l be
sou
rced
, to
the
exte
nt p
ossi
ble,
fro
m
the
regu
lar
budg
etar
y ou
tlay
for
repa
ir an
d m
aint
enan
ce u
nder
the
conc
erne
d ag
ency
�s p
roje
cts.
•
Pro
posa
l fo
r fu
ndin
g un
der
the
Cal
amity
Fu
nd
shal
l in
clud
e ju
stifi
catio
nsw
ith
rega
rds
to
the
follo
win
g:
urge
ncy
of
the
proj
ect
such
as
its d
elay
will
res
ult
to
loss
of
lives
and
pro
perty
; hi
gh I
mpa
ctto
com
mun
ity;
and
non-
avai
labi
lity
of fu
ndin
g so
urce
othe
r th
an th
e C
alam
ity F
und
• Po
st e
valu
atio
n re
port
to th
e O
ffice
of t
he P
resi
dent
on
the
impl
emen
tatio
n of
the
pro
ject
usi
ng C
alam
ityFu
nd
shal
l be
requ
ired
from
the
conc
erne
d ag
enci
es.
1. U
SE A
ND
REL
EAS
E O
F FU
ND
. T
he a
mou
nt
appr
opria
ted
here
in m
ay b
e m
ade
avai
labl
e fo
r re
lief,
reha
bilit
atio
n,
reco
nstru
ctio
n an
d ot
her
wor
ks
orse
rvic
es
in
conn
ectio
n w
ith
natu
ral
cala
miti
es,
epid
emic
s as
de
clar
ed
by
the
DO
H,
as
wel
l as
disa
ster
sre
sulti
ng f
rom
unl
awfu
l ac
ts o
f in
surg
ents
, te
rror
ists
and
oth
er c
rimin
als,
whi
ch m
ay o
ccur
dur
ing
the
budg
et y
ear
or th
ose
that
occ
urre
d in
prio
r ye
ars,
incl
udin
g pr
e-di
sast
er a
ctiv
ities
suc
h as
pre
para
tion
ofre
loca
tion
site
s/fa
cilit
ies,
an
d tra
inin
g of
pers
onne
l en
gage
d in
dire
ct d
isas
ter m
anag
emen
t.
The
Nat
iona
l Cal
amity
Fun
d ca
n be
use
d fo
r the
follo
win
g pu
rpos
es:
• Ai
d, re
lief,
reha
bilit
atio
n se
rvic
es
• Pr
e-di
sast
er a
ctiv
ities
•
Cap
ital e
xpen
ditu
res
Nat
iona
l Cal
amity
Fun
d sh
all b
e us
ed in
the
orde
r of p
riorit
y:
Prio
rity
I �Fo
r ur
gent
and
em
erge
ncy
relie
f ope
ratio
ns a
nd e
mer
genc
y re
pair
and
reha
bilit
atio
n of
vi
tal
publ
ic
Infra
stru
ctur
es
and
lifel
ines
da
mag
ed b
y ca
lam
ities
. Pr
iorit
y II
�Fo
r re
pair,
re
habi
litat
ion
and
reco
nstru
ctio
n of
ot
her
dam
aged
pub
lic in
frast
ruct
ures
that
are
not
em
erge
ncy
in n
atur
e Pr
iorit
y III
� F
or p
re-d
isas
ter
activ
ities
outs
ide
the
regu
lar
budg
et o
f N
GAs
/LG
U�s
R
epai
r, re
habi
litat
ion
or r
econ
stru
ctio
n of
gov
ernm
ent
build
ings
, pu
blic
hosp
itals
, pu
blic
sch
ools
, m
unic
ipal
and
city
hal
ls.
Cap
itol
build
ing,
publ
ic m
arke
ts,
spor
t co
mpl
ex,
mul
ti-pu
rpos
e bu
ildin
gs a
nd t
he l
ike
dam
aged
by
fire
shal
l not
be
fund
ed b
y N
CF.
NDC
C M
EMO
NO
.2 S
ERIE
S 19
99
Eval
uatio
n an
d A
ppro
val
•Pr
oces
sed
NC
F re
que
sts s
hall
be re
com
men
ded
by
the
ND
CC
Cha
irma
n to
the
Offi
ce o
f the
Pr
esid
ent,
Indi
catin
g am
ong
othe
rs, t
he p
rog
ram
or
sche
dul
e of
fund
rele
ase
to s
uppo
rt th
e p
roje
ct;
• Th
e Pr
esid
ent m
ay e
ither
app
rove
or d
isapp
rove
th
e N
DC
C re
com
men
dat
ions
; •
Ap
pro
ved
reco
mm
enda
tions
shal
l be
sent
dire
ctly
to
the
Offi
ce o
f Civ
il D
efen
se-N
atio
nal D
isast
er
Coo
rdin
atin
g C
ounc
il (O
CD
-ND
CC
). Th
e N
DC
C
shal
l req
uest
the
Dep
artm
ent o
f Bud
get a
nd
Ma
nage
men
t (D
BM) f
or th
e re
lea
se a
nd is
sua
nce
of th
e Sp
ecia
l Allo
tmen
t Rel
ease
Ord
er (S
ARO
) a
nd N
otic
e of
Cas
h A
lloca
tion
(NC
A)
.
2. D
ecla
ratio
n of
Sta
te/im
min
ent d
ange
r of c
alam
ity b
y th
e ap
prop
riate
loca
l San
ggun
ian
conc
erne
d.
3.
Wor
k an
d Fi
nanc
ial
Plan
du
ly
sign
ed
by
the
conc
erne
d lo
cal g
over
nmen
t Eng
inee
r. 4.
D
isas
ter
Coo
rdin
atin
g C
ounc
il R
epor
ts
on
the
Dam
ages
(inc
ludi
ng p
ictu
res)
. 5.
R
esol
utio
n/C
ertif
icat
ion
that
th
e pr
ojec
t w
ill
be
com
plet
ed c
onsi
derin
g th
e am
ount
to
be p
rovi
ded
byth
e N
atio
nal C
alam
ity F
und
DOC
UMEN
TS TO
PRE
PARE
IN
REQ
UEST
ING
FI
NA
NC
IAL
ASS
ISTA
NC
E FR
OM
THE
NA
TION
AL
CA
LAM
ITY F
UND
1.
Cov
er
Lette
r a
ddre
ssed
to
th
e Pr
esid
ent
(Her
Ex
celle
ncy
Pres
iden
t G
loria
M
aca
paga
l-Arro
yo)
atte
ntio
n to
the
ND
CC
Cha
irman
(Se
c. A
velin
o J.
C
ruz,
Jr
.) a
nd
the
OC
D-A
dm
inist
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F
NDCC MEMORANDUM Number 04 s, 1998
Amended Policies, Procedures and Criteria for the
Declaration of a State of Calamity
Republic of the Philippines NATIONAL DISASTER COORDINATING COUNCIL
Department of National Defense Camp Gen. Emilio Aguinaldo, Quezon City
MAR 04, 1998 NDCC Memo Order Series of 1998 TO : NDCC Members Chairman, RDCCs and Local DCCs
SUBJECT: Amended Policies, Procedures and Criteria for the Declaration of a State of Calamity
REFERENCES: NDCC Memo Order Nos. 3 and 9, s-1989 and Sec. 1 of RA 8185 s-1996 and Sec6 (a) of IRR. POLICIES: a. To uplift the morale of disaster victims and hasten the return to normal in the disaster-stricken areas, the entire resources of both the national and local government should be mobilized and utilized to the maximum extent. Relief and rehabilitation efforts should likewise be facilitated with the full participation of all concerned sectors of society. b. The declaration of a state of calamity either by the local Sanggunian or by the President of the Philippines shall be based on the extent of casualties and/or damages in accordance with the guidelines and criteria set forth in this Memorandum Order. c. If means declared under a state of calamity either by the President of the Local Chief Executives (LCEs), the five percent (5%) reserve fund for emergency operations shall be utilized for this purpose by the local government unit (LGU) concerned. National Calamity Funds may be released to augment local funds for relief and rehabilitation efforts of affected LGUs. PROCEDURES: a. Calamity Area Declaration by LGUs 1) Whenever a disaster or calamity occurs, the local Disaster Coordination Council (DCC) shall conduct a survey of the affected area within 24 hours upon the impact to determine the extent of casualties and damages brought about by the calamity.
2) Based on the damage assessment and evaluation of the DCC, the LCE shall recommend to the local Sanggunian the declaration of a state of calamity in the disaster area, together with appropriate disaster mitigation measures.
3) Within twenty four (24) hours from the occurrence of the calamity and acting on the basis of the recommendation of the LCE, the local Sanggunian concerned shall immediately convene and pass a Resolution declaring their area under a state of calamity and adopt measures to protect the lives and properties in the area.
4) When two or more barangays are affected by a disaster, the Sanggunian Bayan or Panlunsod, upon the recommendation of the Municipal/City Mayor, may declare the entire municipality or city under a state of calamity. The Sanggunian Resolution embodying the declaration need not be reviewed or approved by the Sangguniang Panlalawigan.
5) When two or more municipalities or cities are affected by a disaster, the Sanggunian Panlalalwigan, upon the recommendation of the Provincial Governor, may declare the entire province or a portion thereof under a state of calamity. The Sanggunian Bayan/Sanggunian Panlunsod of the affected town or city need not declare their areas as calamity areas.
6) The concerned Sanggunian shall immediately furnish their respective RDCCs and the NDCC a copy of the Sanggunian Resolution embodying the calamity area declaration.
Calamity Area Declaration by the President of the Philippines
1. When two or more provinces or chartered cities are affected by a calamity, the National Disaster Coordinationg Council shall recommend to the President the declaration of a state of calamity over these areas, including the release of calamity funds, if necessary, and mplementation of appropriate remedial measures.
CRITERIA FOR CALAMITY AREA DECLARATION
A city, municipality, province or region may be declared under a State of Calamity whenever two or more of the following conditions brought about the fire of catastrophic magnitude, destructive typhoons, tornadoes, earthquakes, tsunamis, volcanic eruptions, floods lasting for at least four (4) days, or drought affecting crop production are present.
1) At least twenty percent ( 20 %) of the population are affected and in need of emergency assistance or those dwelling units have been destroyed.
2) A great number or at least 40% of the means of livelihood such as banoas, fishing boars, vehicles and the like are destroyed.
3) Major roads and bridges are destroyed and impossible for at least a week, thus disrupting the flow of transport and commerce.
4) Widespread destruction of fishponds, crops, poultry and livestock, and other agricultural products, and
5) Disruption of lifelines such as electricity, potable water system, transport system communications system and other related systems which cannot be restored within one (1) week, except for highly-urbanized areas where restoration of the above lifelines cannot be made within twenty-four (24) hours.
For epidemics or outbreak of disease, a city or municipality, province or region may be declared under a state of calamity based on the following:
1) There is an occurrence of an unusual (more than the previously expected) number of cases of a disease in a given area or among a specific group of people over a particular period of time. To determine whether the number is more than the expected, the number should be compared with the number of cases during the past weeks or months or a comparable period during the last few years).
2) There is a �clustering� of oases. A �cluster� is a group of oases in a given area over a particular time.
DURATION OF CALAMITY AREA DECLARATION Calamity area declaration either by the President or the local Sanggunian may be enforced in the affected area for duration of one (1) year, unless the effects of the disaster is recurring or protracted, in which case, declaration shall be a continuing one. However, once 85% of the repair and rehabilitation works and services has been accomplished within one-year duration, the calamity area declaration may already be terminated or lifted by the President of the Local Sanggunian as the case maybe.
MEASURES TO BE UNDERTAKEN UPON THE DECLARATION OF STATE OF CALAMITY Upon the declaration of a state of calamity, the following remedial measures may be undertaken by the concerned national agencies/ LGs in order to mitigate the effects of the disaster and stabilize the situation in the disaster-stricken areas: a. Automatic imposition of price control. Monitoring, prevention and control of overpricing/profiteering and hoarding of prime commodities, medicines and petroleum product by the Local Price Coordination Council; (see 1 of R.A. 7851) b. Programming/reprogramming funds for the repair and safety-upgrading of public infrastructure and facilities; c. Allowing the granting or restructuring of loans by government financing or lending institution to bonafide victims of the disaster in accordance with their respective charters. The same deferment or moratorium shall be granted to corporate borrowers of aforesaid government credit institutions whose operations are seriously impaired by the calamity. d. Release of national calamity funds to agencies involved in relief operations and rehabilitation and restoration of damaged infrastructures as well as to affected LGUs. e. Release of Local Calamity Funds within the affected LGU or other areas affected by a disaster or calamity for relief, rehabilitation, reconstruction and other works or services. REPEALING CLAUSE
Any provisions of pertinent Memorandum Orders or Circulars inconsistent herewith are deemed rescinded or modified accordingly
EFFECTIVITY CLAUSE This Memorandum Order shall take effect upon approval