COA Flags P16M in Unspent Donations for Typhoon Tino Victims

More than P16 million in cash donations intended to assist calamity victims remained unused as of the end of 2025, while the Cebu City Government failed to fully document the receipt and distribution of donated relief goods, a Commission on Audit (COA) report found.

COA said P16,089,306.91 in cash donations remained unutilized as of Dec. 31, 2025. The audit also found gaps in supporting documents for in-kind donations, preventing auditors from determining whether records of relief goods received, distributed and remaining in inventory were accurate and complete.

The findings covered donations intended for calamity victims, including those affected by Typhoon Tino, which caused widespread flooding and destruction in Cebu City.

Data from the Cebu City Disaster Risk Reduction and Management Office (CCDRRMO) showed that Tino affected 9,193 families, or 34,668 individuals, across 80 barangays.

As of Nov. 8, the city had recorded 33 deaths and six missing persons. Barangay Bacayan accounted for the highest number of fatalities with 18, followed by Binaliw and Sapangdaku with four deaths each. Paril and Pit-os each recorded two fatalities.

The typhoon also caused severe flooding in communities along the Butuanon River.

In Bacayan alone, 12 people, including a one-year-old child, had been reported dead by Nov. 5, while four others remained missing. More than 400 families in one affected area sought refuge at Bacayan Elementary School after floodwaters swept through communities and destroyed homes along the river.

Against this backdrop, COA raised concerns over the handling of donations intended to support affected residents.

For the unspent cash donations, auditors recommended that the Local Disaster Risk Reduction and Management (LDRRM) Office prepare and implement a clear, time-bound plan for using the remaining funds in accordance with their intended purpose.

The City’s Cash Disbursement Division said it would coordinate with the LDRRM Office on the utilization plan and request an evaluation of the funds that remained unused.

The audit action plan also requires the City Treasurer’s Office and the LDRRM Office to determine whether the remaining money can still be used for recovery and rehabilitation activities, provided these are consistent with donor restrictions and existing rules.

The city government committed to comply with COA Circular 2014-002 after the evaluation is completed.

COA also identified deficiencies in the documentation and monitoring of in-kind donations.

According to the audit, incomplete records prevented auditors from establishing the accuracy, completeness and validity of documents covering the receipt, distribution and inventory of donated relief goods.

To address the deficiencies, COA recommended that the city establish standardized documentation for the acceptance, inventory, issuance and reporting of donated items.

The CCDRRMO, Department of Social Welfare and Services (DSWS), Department of General Services (DGS) and City Accounting Office (CAO) were assigned to implement the corrective measures.

Under the city’s action plan, accountable personnel and custodians will be oriented on documentation requirements. Offices will also reconstruct legitimate missing records using reliable supporting evidence and reconcile documents covering the receipt and distribution of Tino-related donations.

The city will compare its Registry of Donated Relief Goods with actual warehouse stocks, donor records and issuance documents to determine whether the records match.

Commodity-level records will also be prepared to show opening balances, donations received, items released and remaining stocks. Any discrepancies are to be investigated, with signed inventory counts and supporting documents retained.

COA further directed the city to ensure that every release of donated goods is backed by properly completed issuance forms and acknowledged receipts from beneficiaries.

Under the action plan, the DSWS, CCDRRMO, DGS and accountable custodians must reconcile warehouse releases with distribution sheets and address missing acknowledgments through documented verification.

The plan prohibits unsupported reductions in recorded inventory.

The city is also expected to establish a common donation monitoring register to consolidate information and identify which offices are responsible for maintaining and updating the records.

The CCDRRMO, DSWS, DGS, CAO and Management Information and Computer Services will consolidate references involving cash and in-kind donations, donor restrictions and distribution records and reconcile the information maintained by different offices.

The concerned offices are required to complete reports covering the receipt, distribution and utilization of in-kind donations, including those received for Typhoon Tino victims, and submit the reports with supporting reconciliations.

They must also obtain signed reports and attachments, account for remaining relief goods and retain proof that required documents were submitted to the audit team.

For the unutilized cash, the city’s action plan identified the lack of a scheduled coordination meeting with the LDRRM Office as one reason for the delay in implementing the recommended utilization plan.

The corrective measures were marked “To be implemented,” with implementation targeted to begin in August 2026. One action involving the evaluation and application of the unutilized funds was marked “Implemented.”

The audit findings place greater emphasis on the need for the city to establish clear utilization plans for remaining cash donations and stronger documentation and inventory controls for relief goods, particularly following major disasters such as Typhoon Tino.