The Commission on Audit (COA) has flagged the absence of feasibility studies for seven infrastructure projects in Negros Oriental worth ₱5.850 billion, in its newly released 2024 Annual Audit Report on the Province.
The finding appears as Audit Observation #1 on page 4 of the report.
“Feasibility studies for seven infrastructure projects amounting to ₱5.850 billion, which were funded through loans, were neither prepared nor submitted to the Audit Team,” the audit team wrote.
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Why this matters for Negros Oriental
The seven projects were charged to long-term provincial borrowings. Loans of this scale bind future provincial budgets to repayment obligations, reducing the fiscal space available for other priorities for years.
The Local Government Code of 1991 (Section 296(b) of RA 7160) and the Government Auditing Code (Section 2 of PD 1445) require local government units to subject loan-funded projects to feasibility analysis before contracting borrowings. COA cited both provisions in the finding.
COA recommended that the Provincial Government conduct a comprehensive feasibility study covering “the financial sustainability of the loan repayment, and the overall impact on the Provincial Government’s finances.”
Read the full report on your phone
The full COA report is available in a searchable format on Kuryente News. Readers can search the document by any keyword on a mobile phone, jump to the exact page where the term appears, and download the original PDF.
📱 Read the full searchable COA report:
kuryentenews.com/transparency/coa/negros-oriental/2024
Search “feasibility study,” “Task Force SAGAR,” or “disallowances” on your phone — results jump straight to the exact page.
Source: Commission on Audit · Annual Audit Report on the Province of Negros Oriental, for the year ended December 31, 2024.
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