COA: Kawit LGU Delayed Release of P25.3M Barangay Share from Real Property Tax

KAWIT, Cavite — The Commission on Audit (COA) has flagged the municipal government of Kawit led by Mayor Angelo Aguinaldo for failing to release a total of ₱25,378,887.12 in barangay shares from Real Property Tax (RPT) on time in 2023, with delays ranging from 62 to 182 days.

The audit body said the delays violated Republic Act No. 7160, or the Local Government Code, and deprived barangays of much-needed funds for local development projects, programs, and essential services.

According to COA’s audit report, the law mandates that the share of each barangay from RPT collections should be released within five days after the end of each quarter, without the need for any further action from barangay officials. However, Kawit’s municipal government failed to comply, significantly delaying fund releases.

Biggest Delay: ₱18.2M Released Six Months Late

Among the delayed amounts, the largest was ₱18,275,511.56, which was supposed to be released on April 5, 2023, for the first quarter of 2023. However, the funds only reached barangays on October 4, 2023—a delay of 182 days.

Similarly, ₱6,095,375.40 from the fourth quarter of 2022 was due for release on January 5, 2023, but was only disbursed on March 8, 2023, resulting in a 62-day delay.

For the second quarter of 2023, the municipal government owed barangays ₱1,008,010.16, which was due on July 5, 2023, but was only released on October 4, 2023, suffering a 91-day delay.

Meanwhile, the third quarter of 2023’s barangay share of ₱0.99 million, due for release on October 5, 2023, had not yet been released by the end of 2023, making it the only quarter where no disbursement was made during the audit period.

Violation of the Local Government Code

COA cited Section 271(d) of Republic Act No. 7160, which explicitly states that barangay shares from real property tax collections must be released within five days after the end of each quarter and cannot be subjected to any lien or holdback.

The failure to release funds on time, COA noted, hindered barangays from implementing their projects, programs, and services, affecting local development and public service delivery.

No Explanation Yet from Kawit LGU

As of the audit’s release, the Kawit municipal government has yet to provide an explanation or response regarding the delays.

COA’s findings reveal the importance of timely fund disbursement, as barangays rely on their share of real property tax collections to support infrastructure projects, community services, and other essential development programs. COA urged the Kawit local government to strictly comply with the law to ensure that barangays receive their rightful share without unnecessary delays.