Funding gap keeps Concepcion Super Health Center non-operational

ILOILO CITY — A Super Health Center in Concepcion, Iloilo, remained incomplete and non-operational 14 months after it was reported finished, even though the PHP 9.992 million released for its construction had been fully spent, the Commission on Audit (COA) said.

In its 2025 audit report on the municipality, COA said the facility in Barangay Jamul-awon had no electricity and lacked building components that were not covered by the initial funding.

The Department of Health Center for Health Development-Western Visayas (DOH-6) transferred the PHP 9.992 million to the municipal government for the project.

Construction started on Feb. 1, 2024, and was reported completed on Dec. 23, 2024.

Under the memorandum of agreement (MOA) between DOH-6 and the municipality, the local government was to ensure that the facility would be functional within three months of completion and used for its intended purpose.

State auditors who inspected the site on Feb. 23, 2026, found the health center still incomplete and non-operational.

The municipal health officer told auditors that operations could begin only after the facility is fully completed.

The municipal engineer told auditors that the initial funding was insufficient to make the structure functional, which conflicted with the MOA.

Unreturned balances

COA also found that the municipality had not returned PHP 100,027.30 in unused balances from three national government agencies as of Dec. 31, 2025, despite the completion of the funded programs.

The largest was PHP 76,027.30 from the Department of Agrarian Reform for the distribution of farm machinery, equipment, and organic fertilizer, with the last disbursement dated June 27, 2025.

Another PHP 21,000 came from the Bureau of Fisheries and Aquatic Resources-Western Visayas for the Philippine National Aquasilviculture Program, with the last disbursement dated Dec. 26, 2025.

The remaining PHP 3,000 was a refund from a disqualified recipient of financial assistance under the Local Government Support Fund of the Department of the Interior and Local Government.

COA Circular No. 94-013, dated Dec. 3, 1994, requires implementing agencies to return any unused balance to the source agency once a project is completed.

Auditors said noncompliance with the agreements on project implementation and fund liquidation defeated the purpose of the grants and deprived residents of the benefits of timely project completion.

They added that it may also preclude the municipality from receiving future funding for other programs, projects, and activities.

COA communicated the observation to the municipal government through Audit Observation Memorandum No. 2026-006 (2025), dated March 25, 2026.

It recommended that the mayor direct the municipal health officer and other personnel to immediately complete and submit all required documents and comply with the MOA to speed up the release of additional DOH funding.

It also recommended that the municipal accountant and municipal treasurer immediately process the refund of all unused funds to their source agencies.