In a 2013 audit report on the Department of Energy (DOE), the Commission on Audit (COA) said P17.292 million fund transfers for electrification projects sourced from Priority Development Assistance Fund (PDAF) and Disbursement Acceleration Program (DAP) were still unliquidated as of December 2013.

State auditors said of P59,139,846.88 moved to 51 barangay (villages) of local government units for various electrification projects, P17,291,896.36 or 29 percent remained unliquidated despite full completion of project activities.

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