CEBU, Philippines - The Commission on Audit has discovered that at least P5.3 million funds received by the municipality of Tabuelan from different national agencies and local government units remained unutilized.
COA also found that appropriations from 20 percent Development Fund for various projects were utilized for the payment of salaries of casual employees and job orders employed to maintain office buildings, roads and other activities.
“The failure of management to implement the projects given by the different national agencies and LGUs has deprived the constituents the immediate benefits of the projects,†stated the 2013 audit report.
COA recommended the return to the source agencies of the excess funds from completed projects and those for projects that are no longer feasible.
Mayor Rex Casiano Gerona told the audit team that they will utilize the funds to implement the intended projects.
The COA also enjoined officials responsible in the utilization of the 20 percent Development Fund to stop using the funds in the maintenance of roads, drainage and office buildings.
Instead, the commission encouraged the prioritization of farm-to-market road projects in the use of the 20 percent DF.
COA stressed that one of the objectives of the 20 percent DF of the municipality is “to promote development that will elevate the living condition of its people.â€
In 2013, the municipality appropriated only P10 million for solid waste management, day care development, health center development, fisheries development, Bantay Dagat, small farmers development, skills training program, multi-purpose pavement, barangay development projects, community stage, tourism development, construction of family park, and expansion of the municipal wharf.
The amount, however, is only 19.77 percent of the town’s annual Internal Revenue Allotment.
COA found out that 60 percent of the total DF for maintenance and other operating expenses did not directly attain their objectives.
Review of the municipality’s transactions revealed that actual expenditures of the 20 percent DF as of December 31, 2013, except those appropriated for capital outlay, were spent on wages in the maintenance of barangay roads, drainage, office buildings and school buildings.
The municipal budget officer assured the audit team that they are no longer appropriating any amount from this year’s 20 DF for wages of job order employees. — (FREEMAN)