Flag-raising in Naga City. Photo courtesy of Naga City Government/Facebook
MANILA -- The Naga City government told state auditors that severe flooding brought by Typhoon Kristine in October 2024 resulted in the redirection of P47 million in disaster funds to infrastructure projects not included in its 2023–2028 Local Disaster Risk Reduction and Management (LDRRM) Plan.
This comes after a Commission on Audit finding that 32 of 45 disaster response and mitigation projects under the city’s 2025 Annual Investment Program (AIP) had no provisions in the LDRRM plan.
In its April 15 report, the commission noted that out of P65.7 million allocated for disaster mitigation, only P2.7 million worth of projects or programs were aligned with the LDRRM, while P15.7 million worth of projects were deemed misaligned.
The allocations were approved under Appropriation Ordinance No. 2024-157 on December 20, 2024.
Nelson Legacion served as mayor of Naga City from July 2019 to June 2025. He was succeeded by former Vice President Leni Robredo, who assumed office on June 30, 2025.
"When PPAs [programs, projects, and activities] in the AIP are not aligned with the LDRRM Plan, resources may be allocated to activities that do not directly address identified risks or priorities. This inefficiency diminishes the overall impact of the fund, potentially resulting in inadequate disaster preparedness and response capacity," the report read.
However, COA noted that the city complied with the required 5 percent allocation for its 2025 disaster fund worth P93.9 million from its P1.87 billion revenue.
EMERGENCY MEASURE
City officials clarified that the budget realignments were necessary to address severe flooding brought by Typhoon Kristine.
"The City Government of Naga acknowledges the inconsistencies in the alignment of PAs with the DRRM Plan, explaining that several infrastructure projects were included as urgent responses to localized flooding following TS Kristine in October 2024, despite not being reflected in the CYs 2023-2028 Plan," it said.
It said it would implement a pre-verification checklist to ensure future projects are aligned with the LDRRM Plan and update the plan to address emerging risks.
The city government also told state auditors that it would improve coordination among concerned offices through a joint planning committee and establish a monitoring and evaluation framework to ensure the proper use of disaster funds.