The city failed to use about 27.4 million pesos, or more than 17% of its 20% development fund, by the end of 2023. This violates the joint circular that requires these funds to be spent on development projects. The city said road right-of-way issues delayed some projects, but as of October 2024 the remaining funds were still not fully utilized.

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Original Audit Finding Excerpt

"A total of ₱27,370,913.14 or 17.6% of ₱156,794,876.00 total appropriation for the 20% DF remained unutilized as at December 31, 2023, thereby defeating the prupose of maximizing its utilization contrary to the provisions of the DBM, Department of Finance (DOF), and DILG Joint Memorandum Circular (JMC) No. 1, dated November 4, 2020."

Source Document