Bantayan’s 20 percent Development Fund utilization drops to 28.19 percent in 2025

CEBU, Philippines — The Municipality of Bantayan, Cebu utilized only 28.19% of its 20% Development Fund in 2025, leaving ?53.49 million unutilized and delaying the implementation of several development projects, according to the 2025 Commission on Audit (COA) report.

COA said the municipality appropriated ?74.49 million for its 20% Development Fund but utilized only ?21 million, leaving an unutilized balance of ?53.49 million.

The utilization rate was also lower than the 49.68% recorded in 2024, when ?27.94 million of the ?56.25 million appropriated was utilized, leaving ?28.31 million unspent.

COA said the delayed implementation and low utilization of the fund deprived Bantayan residents of the timely delivery and immediate benefits of critical development projects.

The audit team noted that delays in project implementation were attributed by municipal officials to several factors, including the lack of Environmental Compliance Certificates, preparation of programs of work and processing of right-of-way documents.

Projects in island barangays were also delayed due to problems in the delivery of materials, while the election ban in 2025 and the subsequent transition to a new administration also contributed to the delays, according to the Municipal Engineer and Bids and Awards Committee chairperson.

These reasons were also reflected in the municipality’s quarterly project status reports submitted to the COA audit team.

COA said the delays indicated that the programmed projects, programs and activities were not fully procurement- and implementation-ready, contrary to the requirements of the DBM-DOF-DILG Joint Memorandum Circular No. 1.

COA recommended that the municipality maximize the utilization of the 20% Development Fund, strengthen project planning and ensure that projects are procurement- and implementation-ready before their inclusion in the Annual Investment Program.

It also recommended that procurement activities be scheduled as early as the first or second quarter of the year and that the municipality consider Early Procurement Activities to minimize delays. — (FREEMAN)