The municipality planned many projects but only completed a few, so most of the development fund went unused or was spent on land rather than infrastructure.

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Original Audit Finding Excerpt

"The Municipality failed to utilize its 20% DF for CY 2021 of ₱47,959,904.40 when it implemented only four out of 31 programs, projects and activities (PPAs) structured in the Annual Investment Plan (AIP) for CY 2021 thus, resulted in the delay in project implementation contrary to Department of Budget and Management (DBM), Department of Finance (DOF), and Department of Interior and Local Government (DILG) Joint Memorandum Circular (JMC) No. 1 dated November 4, 2020."

Source Document