Delays in the implementation of the priority programs and projects in 2023 by the Cotabato City local government caused "shortfalls in the delivery of services and benefits intended to alleviate the socio-economic conditions of the city's residents," the Commission on Audit (COA) said. 

In its annual audit report (AAR), the COA said that Cotabato City accomplished only 14 percent of the programs and projects lined up in 2023 with P270.05 million budget from the city's development fund (DF). 

It cited the 2020 joint memorandum circular of the Department of Budget and Management (DBM), Department of Finance (DOF), and Department of the Interior and Local Government (DILG) that mandates transparency and accountability in the local government units' utilization of their respective 20 percent DF.development fund (DF).

It said that Cotabato City appropriated 20 percent of its National Tax Allotment in the amount of P270,050,870.23 for the implementation of various programs and projects in 2023. However, only P128,543,934.92 from that amount had been utilized.

After a review, COA found that the city had 12 projects planned for the Social and Economic Development Sectors. Only four projects or 33 percent were deemed fully utilized in 2023 at P123,490,136.05. The amount was applied for payment of loans for various economic development projects, it said.

Five projects or 42 percent with appropriations of P11,000,000 are ongoing or considered partially completed at P2,784,278.33 while three projects or 25 percent with appropriations of P16,809,330.73 did not materialize in 2023, it also said. 

It noted that there were 13 Environmental and Infrastructure Projects, but only 23 percent with appropriations of P3,020,031.28 are still ongoing or partially completed at P2,269,520.54, while 10 infra projects or 77 percent with appropriations of P70,566,935.35 were not implemented in 2023.

It also pointed out that four Reallocated Projects with appropriations of P40,619,079.63 were not implemented in 2023. On the other hand, the projects on "Construction/Installation of Bio-Medical and Solid Waste and Septage Management Facilities and Lot for Bio-Medical and Solid Waste Management Facility" were not materialized for the past four years ending Dec. 31, 2023. The unutilized amounts were reallocated to finance various projects of the city, it said.

COA said in its report that when the audit team conducted interviews with project implementers and ocular visits of selected projects in their locations, the city engineer explained that delays in the implementation of the projects were attributed to factors that are "beyond their control."

Most of these projects were not yet started due to delays in the procurement process, but the dity engineer guaranteed that they are doing their best to accelerate their completion "within a reasonable time," it said. 

"With the delay in the completion of the projects, the desired outcome on the economic/infrastructure development was not substantially attained, thus depriving the intended beneficiaries of the timely alleviation of their socio-economic status in the locality," COA also said in its report. 

It recommended that the city officials "exert earnest efforts" in implementing their projects within the prescribed timelines in order to achieve the desired outcomes, as well as enjoin offices concerned to evaluate whether the unimplemented projects from current and prior years' appropriations are still implementable.

If not, COA said Cotabato City officials should consider if there is a need to revert funds to generate new sources of appropriations for more priority and implementable development projects.