The Commission on Audit reported that over P16 million in cash donations intended for calamity victims remained unutilized as of Dec. 31, 2025, alongside undocumented in-kind donations for typhoon Tino victims.
Typhoon Tino devastated Cebu City on a prior date, leaving 9,193 families affected across 80 barangays, 33 people dead, six missing, and triggering severe flooding along the Butuanon River.
The Cebu City Government committed to implementing an action plan involving the LDRRM Office, DSWS, DGS, and CAO to formulate utilization plans, reconcile records, and properly document donated relief goods.
MORE than P16 million in cash donations intended for calamity victims remained unutilized as of Dec. 31, 2025, while the Cebu City Government could not establish the accuracy and completeness of records covering in-kind donations distributed to typhoon Tino victims, according to a Commission on Audit (COA) report.
The audit finding comes two months after typhoon Tino devastated Cebu City, leaving 9,193 families or 34,668 individuals affected across 80 barangays, according to data from the Cebu City Disaster Risk Reduction and Management Office (CCDRRMO).
The typhoon left 33 people dead and six missing in the city as of Nov. 8. Barangay Bacayan recorded the highest number of fatalities at 18. Binaliw and Sapangdaku each recorded four deaths, while Paril and Pit-os each recorded two.
Severe flooding
Tino triggered severe flooding in several parts of the city, affecting communities along the Butuanon River. In Bacayan, 12 people, including a one-year-old child, had been reported dead by Nov. 5, while four others were missing.
The flooding displaced families and destroyed homes. In one affected area in Bacayan, more than 400 families sought shelter at the Bacayan Elementary School. Floodwaters swept away houses along the Butuanon River.
Against this backdrop, COA found that P16,089,306.91 in cash donations intended for calamity victims remained unused as of Dec. 31, 2025.
Audit findings
The audit found deficiencies in the supporting documents and reporting requirements for in-kind donations. This prevented auditors from establishing the accuracy, completeness and validity of records covering the receipt, distribution and inventory of relief goods for the victims.
For the unutilized cash donations, the audit recommended that the Local Disaster Risk Reduction and Management (LDRRM) office formulate and implement a clear, time-bound utilization plan. This ensures the remaining funds are used for their intended purpose.
The City’s Cash Disbursement Division said it will coordinate with the LDRRM office regarding the utilization plan and send a request for the evaluation of the unutilized funds.
The audit action plan requires the City Treasurer’s Office and the LDRRM Office to determine whether the remaining funds may still be used for related recovery and rehabilitation activities. This must be consistent with donor intent and existing regulations.
The Cebu City Government committed to observe COA Circular 2014-002 once the evaluation of the unutilized funds is finalized.
In-kind donations
The audit called attention to the City’s handling of in-kind donations, citing the lack of complete documentation and controls over donated relief goods.
COA recommended that the City standardize the prescribed documents for the receipt, inventory, issuance and reporting of donated relief goods.
The CCDRRMO, Department of Social Welfare and Services (DSWS), Department of General Services (DGS) and City Accounting Office (CAO) were tasked to implement the measure.
Under the action plan, the offices will orient custodians, reconstruct legitimate missing records using reliable evidence and reconcile the receipt and distribution documents for typhoon Tino donations.
The City will reconcile its Registry of Donated Relief Goods with actual stocks, donor records and issuance documents.
The action plan calls for the preparation of commodity-level records showing opening balances, receipts, issuances and closing balances. Any discrepancies will be investigated, with signed inventory counts and source documents retained.
Proper documentation
COA directed the City to ensure that every release of donated goods is supported by duly accomplished issuance forms and acknowledged receipts from beneficiaries.
The City’s action plan requires the DSWS, CCDRRMO, DGS and accountable custodians to match warehouse releases with distribution sheets. They must address missing acknowledgments through documented verification.
Unsupported reductions in inventory are prohibited.
Another measure calls for the creation of a common donation monitoring register to consolidate records. This establishes clear responsibility for updating and maintaining donation information.
The CCDRRMO, DSWS, DGS, CAO and Management Information and Computer Services are tasked to consolidate references covering cash and in-kind donations, donor restrictions and distribution records. They will reconcile records among offices.
The City is required to complete and submit reports on the receipt, distribution and utilization of in-kind donations, including those involving typhoon Tino, together with supporting reconciliations.
The action plan requires the concerned offices to obtain signed reports and attachments, account for remaining stocks and retain proof that the required documents were submitted to the audit team.
For the unutilized cash donations, the action plan identified the absence of a scheduled coordination meeting with the LDRRM Office as a reason for the delay in implementing the recommended utilization plan.
The measures listed in the action plan were marked “To be implemented” and targeted for implementation beginning August 2026. One action concerning the evaluation and application of unutilized funds was marked “Implemented.” / CAV