KAWIT, Cavite — The Commission on Audit (COA) has flagged the municipal government of Kawit for failing to implement P21.3 million worth of development projects in 2023 due to poor procurement planning and project execution, leading to what auditors described as an ineffective use of public funds.
In its latest audit report released in December 2024, COA found that only five out of 24 planned projects under the municipality’s 20 percent Development Fund (DF) were completed, amounting to P35.64 million or just 62.55 percent of the allocated P56.98 million.
The remaining 19 projects, valued at P21.3 million, were not implemented as of December 31, 2023.
The projects were supposed to be funded from the 20 percent DF, which is derived from the National Tax Allotment (NTA) and intended for socio-economic and environmental development initiatives.
However, COA said the municipal government, under Mayor Angelo Aguinaldo, failed to ensure that these projects were “procurement-and-implementation-ready,” as required by Joint Memorandum Circular No. 2020-1 from the Department of Budget and Management (DBM), Department of Finance (DOF), and Department of the Interior and Local Government (DILG).
“The responsibility and accountability in ensuring that the development projects funded under the 20% DF comply with the guidelines and optimally contribute to the attainment of desirable socio-economic targets and outcomes of the LGU shall rest upon the local chief executive and other officials concerned,” the circular states.
COA noted that the non-implementation of the projects resulted in the failure to achieve the intended benefits for Kawit residents. It further warned that “the utilization of the 20% DF, whether willfully or through negligence, for disallowed expenditure items shall subject the erring LGU officials and personnel to penalties under existing laws.”
Auditors also noted that the 19 unimplemented projects were not even programmed for execution by the Municipal Engineering Office in 2023, showing the lack of planning and readiness.
COA urged the municipal government to undergo “thorough and detailed planning” to ensure proper execution in the future.
The COA findings have raised concerns over the efficiency and accountability of Mayor Aguinaldo’s administration in managing public funds. The delay in project implementation, the agency said, defeats the purpose of the development fund, which is meant to improve infrastructure, public services, and economic opportunities for local constituents.
As of press time, Mayor Aguinaldo has yet to issue a statement in response to the audit report.
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