The municipality did not fully use its 20% development fund, with only about 74% of projects accomplished and 78% of funds spent, and it paid out nearly ₱47 million without sufficient supporting documents.

Why It Matters

Recommended Actions

• Require the Municipal Engineer or Implementing Office to properly plan monitor, and evaluate all developmental projects to achieve optimal utilization of the 20% DF and timely implementation and execution of targeted PPAs
• And

Original Audit Finding Excerpt

"Non-optimal utilization of the Municipality’s 20% DF with accomplishment rate of 74.19% and fund utilization rate of 78.32% contrary to Section 4.0 of the Department of Budget and Management (DBM), Department of Finance (DOF), Department of the Interior and Local Government (DILG) Joint Memorandum Circular (JMC) No. 1 dated November 4, 2020 resulting in the non-attainment of full desirable socio -economic targets and outcomes of the LGU. Moreso, disbursements totaling ₱46,965,505.62 had inadequate documentation contrary to COA Circular No. 2012-001 dated June 14, 2012, thereby affecting their propriety."

Source Document