The Commission on Audit’s report on the 2025 Disaster Risk Reduction and Management Fund (DRRMF) found control and documentation deficiencies in the Office of the Vice President’s implementation of relief operations.
These included inconsistencies, deviations from guidelines, and missing or incomplete documentation.
The COA released the 273-page report on September 16, and the OVP was one of the offices where observations were made.
According to the report, it found eight mission orders for relief distributions amounting to P84.12 million that did not specify target beneficiaries and only directed the distribution of relief goods to affected or displaced families.
The OVP reasoned that this allowed operational flexibility during emergencies, but the COA said the absence of defined beneficiaries “weakened the basis for determining the quantities of relief goods requested and distributed.”
Another item the audit team flagged was missing or incomplete documents or non-submission of required documents for relief operations involving P25.27 million relief goods for 33,980 beneficiaries.
It said there were no situation reports, mission orders, and verified master lists. In one instance, the relief distribution sheet was lost reportedly due to Typhoon Kristine and was replaced with explanatory and certification documents.
“The lack of complete supporting records weakened assurance over beneficiary selection, quantities distributed, and compliance with established documentary requirements,” it said.
It also found that 24 relief operations involving P39 million worth of welfare goods had deviations from the mission orders without documented approval.
There were changes in schedules, distribution locations, quantities of relief items, and the amount of rice distributed, it noted.
The OVP said this was due to adjustments resulting from changing field conditions, but the COA said that without document approvals, it cannot always be assured that the changes were properly authorized.
The COA report found as well that there were discrepancies between the situation reports by the OVP and the reports prepared by local government units for relief operations involving P19.67 million in welfare goods.
It said that in some instances, there were differences in the reported number of families affected. In other instances, the LGU simply did not include a beneficiary count.
The OVP said the discrepancies were due to “evolving disaster conditions.”
The audit team also found deficiencies in beneficiary documentation and distribution records.
It said there were master lists that did not bear the agency certification, and discrepancies between the relief distribution sheets (RDS) and master lists.
It also said there was incomplete beneficiary information, duplicate entries, unsigned RDS, and use of inappropriate documentary requirements prescribed for Relief for Indigents and Individuals in Crises and Emergencies (RIICE).
“The use of different documentary requirements resulted in inconsistent application of established procedures and reduced assurance on the completeness, accuracy, and verifiability of beneficiary records and the propriety of relief distributions,” it said.
The COA suggested that the OVP strengthen review procedures over relief operations to ensure that its operational and liquidation documents are complete, consistent, and accurate.
It also said concerned personnel should be required to ensure that adjustments are properly documented and supported, and that relief operations involving more than 200 beneficiaries are implemented in accordance with the Policy Manual on Disaster Operations Program.