In its annual audit report, state auditors noted that Sandiganbayan left a significant balance of unused funds, resulting in low utilization and partial attainment of its major programs, activities, and projects, contrary to Section 72 of the General Provisions of General Appropriations Act of Financial Year 2021.
More specifically, the Sandiganbayan spent zero of its P520 million budget for Buildings and Other Structures Outlay in 2019. By 2021, the Sandiganbayan again spent zero of its P79 million budget for Machinery and Equipment Outlay - Information and Communication Technology Equipment. "The planned and targeted programs and projects for the years 2019 to 2021 such as repairs and maintenance and construction of buildings and other structures and procurement of machinery and equipment were not timely achieved and the purposes of the fund releases were likewise not attained," it added.
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