COA flags doubled aid, other lapses in Akap program
The Commission on Audit (COA) has found lapses and “systemic weaknesses” in the implementation of the government’s Ayuda sa Kapos ang Kita Program (Akap), including duplication and overlapping assistance, granting of aid to ineligible individuals and politicians’ “unabated encroachment” in the initiative as a form of electioneering.
“The recurring issues stem from inadequate cross-matching procedures, inconsistent database updates, weak inter-office coordination, and overreliance on manually validated or politically endorsed beneficiary lists resulting in laxity on the implementation of the eligibility requirement,” the COA said in its 2024 audit of the Department of Social Welfare and Development’s (DSWD) initiative.
Akap is a component of the DSWD’s protective projects, intended to assist minimum wage or low-income earners, including those engaged in non-agricultural, agricultural, service/retail establishments, domestic workers, and individuals participating in the informal economy or economic activities that operate outside formal and regulated systems.
The payouts amounting to P108.3 million include rice assistance, medicine/laboratory cost assistance, and food assistance which are given every three months; funeral assistance per incidence of death; and hospital bills assistance given per admission except those with chronic ailments who are accommodated per admission.
Based on the COA report published on Dec. 18, beneficiaries of the program received repeated similar assistance from different disbursing offices within three months and overlapping assistance from Akap and other DSWD programs.
Specifically, a total of 19,501 Akap beneficiaries in Metro Manila received multiple assistance amounting to P69.441 million within a three-month period due to the inability to detect individuals receiving aid from multiple disbursement offices.
The COA also noted that 3,565 Akap beneficiaries received assistance despite having previously benefited from the Assistance to Individuals in Crisis Situations (AICS) program within the same period, contrary to the limitations set in a 2024 DSWD circular.
The report further noted that P11.9 million in Akap financial assistance was paid to 466 beneficiaries earning above the minimum wage as their income exceeded the Department of Labor and Employment minimum wage threshold.
“Even if these paid beneficiaries are unable to meet their basic needs due to unforeseen events, they do not qualify under the program and should have been processed under the AICS Program, a stop-gap measure for individuals and families in crisis,” the COA said.
Political patronage
The commission also cited several instances of Akap being used in politics, such as house-to-house interviews of 249 sample of beneficiaries in various locations in Calabarzon, all stating that they were included in the list through referrals from congressmen or partyl ist groups.
Regarding its findings in the Davao region, the COA said “The endorsement of the beneficiaries by a Congressman for the financial assistance through Offsite Implementation funded from the AKAP is indicative of taking part in the implementation of the DSWD program, an executive function performed by a legislative personality, and the unabated encroachment in the implementation of the DSWD program by the legislative body may be used as promotion to advance their political agenda, a form of electioneering.”
The report noted the DSWD’s reiteration that the guidelines clearly prohibit political interference in the selection of beneficiaries.
It explained that to avoid any semblance of political branding, all Akap payout sites are required to prominently display DSWD tarpaulins and logos.
“While DSWD cannot prevent associated partner representatives from taking public credit, the Management [should] make every effort to maintain the integrity and non-partisan nature of the program implementation,” the report said.

