The Commission on Audit has flagged the implementation of the Solid Waste Management Program of popular tourist destination Boracay island.

State auditors raised serious issues on the implementation of the SWMP after conducting a special audit on the collection and utilization of the service fee for garbage collection for business establishments and the environmental and admission fee (EAF) for tourists visiting Boracay.

Released last week, the special audit report raised various observations that included the lack of measures in the issuance and accounting of EAF cash tickets and its collection; lack of transparency in the awarding of garbage hauling contracts; non-implementation of environmental projects and non-coverage of fidelity bonds for two accountable officers, among other audit issues.

The special audit was conducted on the municipality of Malay, Aklan which has jurisdiction of famous Boracay island.

It will be recalled that the tourist haven was ordered closed in 2018 by President Rodrigo Duterte to avert environmental degradation, including ineffective solid waste programs, in the island.

In its report, COA said the Malay municipal government lacked “control measures” in the issuance and accounting of EAF tickets which are issued to arriving tourists at the Caticlan Jettyport.

This resulted in the unreported collection of P1.08 million from 2015 to 2017.

“EAF cash tickets valued at P1.71 million consisting of 23,3000 were reported twice, thus overstating the reported amount of collections by such amount,” the audit report stated.

Audit examiners also reported under collection of P407,400 and unpaid service fees from garbage collection totaling P1.41 million in 2015 and 2016, respectively.

A total 224 business establishments were blamed for the unpaid service fees.

COA also questioned the municipality for tapping private establishments in the collection, saying that this has resulted in the delayed remittance of the fees.

“Funds amounting to P169.72 million were disbursed for salaries and wages of job order contract workers including the cost of garbage hauling services which has not been an effective strategy to address the solid waste problem that eventually led to the closure of Boracay Island,” COA said.

It was noted that out of the 33 projects under the SWP, 18 projects worth P23.06 million were not implemented while completion of eight costing P17.19 million was delayed.

COA also aired strong misgivings over the “transparency and propriety” of the awarding of the P58.22 million contracts for hauling services.

There was no clear reason for the awarding of three hauling contracts worth P35.83 million which were done through “negotiated modality”.

Auditors said “eligibility and other documentary requirements supporting the propriety of the award of hauling contracts” as provided under the Government Procurement Act have not been submitted by Malay.

In response to the audit observations, the municipality cited the damaged brought by typhoons Ursula for its failure to submit the required documentation.

Local officials also committed the observance of COA recommendations on the hiring of contract workers. They also vowed to perform a detailed accounting review of the EAF and present the correct balance of the account.