Government-Owned and Controlled Corporations Profile
Transparency and accountability information for the agency.
Scores are based on documents available through the Full Disclosure Policy Portal and may not represent the agency's complete disclosure record. AI-generated summaries may contain errors, and data may not reflect the most recently published reports.
National Housing Authority
Elliptical Road, Diliman, Quezon City3 documents275 new findings
Government-owned and controlled corporation mandated to develop and implement housing programs for low-income and homeless Filipino families, including resettlement, socialized housing, and slum-upgrading projects nationwide.
Annual Transparency ScoreBased on the availability of required public disclosures in the Full Disclosure Policy Portal. It may not reflect the agency's complete or most recent record.
2026 Q1
Measures compliance with transparency and disclosure requirements using documents collected from the Full Disclosure Policy Portal.
Statement of Indebtedness, Payments and Balances (SIPB)0 / 1
Q1 Q2 Q3 Q4
20% of the National Tax Allotment Utilization (NTAU)0 / 1
Q1 Q2 Q3 Q4
Bid Results on Civil Works, Goods and Services, and Consulting Services (BRCWGS)0 / 1
Q1 Q2 Q3 Q4
Local Disaster Risk Reduction and Management Fund Utilization (LDRRMF)0 / 1
Q1 Q2 Q3 Q4
Manpower Complement (MANCOM)0 / 1
Q1 Q2 Q3 Q4
Statement of Receipts and Expenditures (SRE)0 / 1
Q1 Q2 Q3 Q4
Trust Fund Utilization0 / 1
Q1 Q2 Q3 Q4
Quarterly Statement of Cash Flow0 / 1
Q1 Q2 Q3 Q4
Report of Special Education Fund Utilization0 / 1
Q1 Q2 Q3 Q4
Unliquidated Cash Advances0 / 1
Q1 Q2 Q3 Q4
Transparency trend
0 quarters
No Data Available
Annual Accountability ScoreBased on audit recommendations resolved by the agency. It may not reflect the agency's complete or most recent accountability record.
2024 Q4
Measures how many audit recommendations from the previous year's report were resolved in the current year.
Accountability
Governance health indicator
44/ 100
Implemented3
Partially implemented277
122 of 280 implemented(implemented + ½ partial) ÷ total × 100
Recommendation status122 / 280 implemented
ImplementedPartially implementedNot implemented
Recommendations · 2024
We reiterated our recommendations from the previous year, with modifications, that Management fast-track the preparation of an accounting manual that will serve as a guide for each personnel and/or responsible Unit/Office to cautiously comply with proper and systematic recording, reporting, and monitoring of beneficiaries’ transactions aligned with the provisions of the applicable IPSAS. We further recommended that such a manual shall include actions to be undertaken by the concerned Offices, which include, among others, the following: Sector Offices/Regional Offices/District Offices (SO/RO/DOs) and Corporate Operations and Systems Development Department (COSDD): a. Strictly comply with the timely submission of the required BCS-generated reports such as Group Awards and Sales Report (GA/SR), Schedule of Rebates (SOR), SOBAL and Aging Reports (ARs) to AD-Branch Accounting and Property Division (BAPD),
Implemented
A. Perform regular and timely reconciliation between the accounting records and Report on Physical Count of Property, Plant and Equipment (RPCPPE)/ Inventory and Inspection Report of Unserviceable Property (IIRUP),
Implemented
Require Legal Management: b. Subsequently, comply with COA Circular No. 2021-003 and COA DBM JC No. 2, s. 2020, prior to hiring COS lawyers.
Implemented
Institute a monitoring system in each of the concerned Office/Department/Unit on the completeness of the reported PN, REM, Deeds and other contracts by placing control series for each type of contract to ensure accurate recording and adjustment of all relevant transactions in the books; and
Dormant and Unpaid Loan Accounts
Not implemented
Management strictly enforce the provisions of PD No. 1472, MC Nos. 2596 and 003, Individual Loan Agreement and Conditional Contract to Sell to address the increasing number of problem issues and past due accounts.
Inadequate Monitoring of Problematic Accounts
Not implemented
Ensure that all contracts to be awarded to contractors for the proposed housing projects have sufficient funds, pursuant to Item 5.7 of DBM Circular No. 2010-9 dated December 30, 2010, by requiring Certificate of Budget Allocation prior to the awarding of contracts.
Contracts Awarded Despite Lack of Funds
Not implemented
Ascertain that all contracts to be entered into are within the total allotments released by the DBM, pursuant to Section 41, Chapter 5, Book VI of EO No. 292 or the Administrative Code of the Philippines, by dividing the budget for each RO/DO and informing them their respective budgets for operation so that every RO/DO is aware of the remaining budget limit as of a given period.
Contracts Awarded Despite Lack of Funds
Not implemented
Ascertain the complete recording of the GA/SRs by checking the sequential series of the approved GA/SRs as well as cancelled awards and Schedule of Rebates for each project prior to the preparation of the SRR;
Deficiencies in Recording, Reporting, and Reconciliation of Property and Equipment Accounts
Not implemented
Obtain the breakdown/itemization of accounts from HGC (now PhilGuarantee); and Request for an authority to write-off of accounts in compliance with COA Circular No. 2016-005, if warranted.
Unreconciled National Government Center (NGC) accounts
Not implemented
Design a periodic monitoring report for SO/RO/DOs to provide complete and accurate beneficiaries’ transactions and verify the account balances against SOBAL and ARs to check the reliability of accomplished monitoring report;
Deficiencies in Recording, Reporting, and Reconciliation of Property and Equipment Accounts
Not implemented
Require from the contractor the immediate rectification and correction of housing construction defects after final inspection and findings per the CPES
High number of completed housing units remain unoccupied
Not implemented
Ensure the payment of RPT and insurance premium, if warranted
Ineffective Implementation and Protection of Foreclosed Properties
Not implemented
Conduct an assessment of the value of the foreclosed properties and provide allowance for impairment for buildings.
Dormant and Unpaid Loan Accounts
Not implemented
Ensure full coordination with the concerned government agencies, particularly the LGUs and DENR, to address and resolve the issues/problems contributing to the delayed construction/completion, and to promote effective and more synchronized planning and implementation of projects
Delayed completion of permanent housing units under the Yolanda Permanent Housing Program
Not implemented
Include provisions in the MOA the outline of specific timelines for the accomplishments and the exclusivity of the housing projects for Trust Fund relocatees; and
Non-compliance with DPWH MOA Stipulations and Fund Reconciliation Issues
Not implemented
Include provisions in the MOA for timelines of accomplishments vis-à-vis the release of funds and the exclusivity of the housing projects for DPWH relocatees.
Negative Balance and Improper Fund Utilization in C5 Northern Link Road Project
Not implemented
Revise the provisions of the CBIA Omnibus Guidelines per MC No. 2021-027 dated August 2, 2021 to comply with the requirement of competitive public bidding prior to the awarding of contracts and to align and adopt appropriate governing laws cited in Section 7 of EO No. 423 dated April 30, 2005
CBIA Contracts Awarded Without Competitive Public Bidding
Not implemented
Conduct an inquiry regarding the net over procurement of housing units and impose sanctions on erring officials, if warranted.
Non-compliance with DPWH MOA Stipulations and Fund Reconciliation Issues
Not implemented
Religiously monitor the implementation of the projects. In this connection, coordinate and require the LGUs to immediately liquidate and return any unutilized funds within the prescribed period as stated in NHA MC Nos. 2524 and 2021-070 dated April 16, 2013, and December 23, 2021, respectively; and Ensure that all liquidations are supported with complete documentation.
Unliquidated Fund Transfers under the EHAP and Special EHAP
Not implemented
Exercise the rights and interest over the foreclosed properties by: immediately resolving the resettlement of the illegal occupants of the properties, prioritizing the settlers occupying buildings found to be deteriorating in order to prevent loss of life and further damages to NHA’s image in delivering its mandates; instituting foreclosure proceedings for accounts under SSS; and exploring opportunities to generate income from the foreclosed properties.
Ineffective Implementation and Protection of Foreclosed Properties
Not implemented
Comply with the provisions of Section 6 of EO No. 114 by ensuring that the expenditures incurred for the implementation of BP2 Program are properly charged against the existing appropriations of the member agencies of the Council and from sources identified by the DBM
Improper Charging of BP2 Program Expenditures to Corporate Fund
Not implemented
Strictly implement proper turn-over of accountabilities to pinpoint the responsible parties for reporting, managing, and monitoring of the status of the properties, enabling appropriate actions on the disposition of property and settling the long outstanding accounts
Ineffective Implementation and Protection of Foreclosed Properties
Not implemented
Closely monitor timelines for completion of projects by the contractors and address the causes on the delays/suspension and grant of time extensions
Delayed completion of permanent housing units under the Yolanda Permanent Housing Program
Not implemented
Immediately turnover the administration, operation, management and/or maintenance of the developed lots and completed housing units, including the provision of electrical and water facilities and its appurtenances, to the LGUs duly covered with DOTA to ensure its proper maintenance and immediate transfer of intended beneficiaries to their housing units
High number of completed housing units remain unoccupied
Not implemented
Consider the creation of a new committee responsible for the monitoring of performance/surety bonds, and collection of the money value of forfeited performance/surety bonds particularly for all terminated contracts
Delayed completion of permanent housing units under the Yolanda Permanent Housing Program
Not implemented
Negotiate with the SSS to seek discounts or favorable arrangements for settling the long outstanding accounts.
Ineffective Implementation and Protection of Foreclosed Properties
Not implemented
Act immediately on requests for final inspection and acceptance and create an Inspectorate/Acceptance Committee once the housing project reaches a 95 per cent completion rate pursuant to Section 7, Annex E of the RIRR of RA No. 9184
High number of completed housing units remain unoccupied
Not implemented
Submit written justification on the excessive rental and acquisition of service vehicles, computers, and office equipment, which unnecessarily increased the project costs of the three infrastructure projects in the amount of P11.095 million.
Inclusion of Special Items in Infrastructure Project Costs Increasing Contract Amount
Not implemented
Evaluate mortgagors’ accounts and take appropriate actions for defaulted payments in accordance with the provisions stated in Item Nos. 7 and 11 of REM
Ineffective Implementation and Protection of Foreclosed Properties
Not implemented
Submit the plans on the idle 12 satellite offices, three multi-purpose centers, other structures/land improvements, and equipment located at the BP2 Depot
Improper Charging of BP2 Program Expenditures to Corporate Fund
Not implemented
Revert to Corporate Receipts the funds used for the C5 Northern Link Road Project; and
Negative Balance and Improper Fund Utilization in C5 Northern Link Road Project
Not implemented
For projects where LGUs serve as implementing agencies, coordinate and strictly monitor the project accomplishment for the immediate completion of the housing units
Delayed completion of permanent housing units under the Yolanda Permanent Housing Program
Not implemented
Fast track the preparation of the accounting manual that will serve as a guide for each personnel and/or responsible Unit/Office to cautiously comply with proper and systematic recording, reporting, and monitoring of beneficiaries’ transactions aligned with the provisions of applicable International Public Sector Accounting Standards
Absence of Manual for Receivables Transactions Causing Presentation Lapses
Not implemented
Require the COSDD to fast track the enhancement of BCS-generated aging reports and other reports to ensure reliable reporting of financial information and to attain fair presentation in the FS.
Deficiencies in Recording, Reporting, and Reconciliation of Property and Equipment Accounts
Not implemented
Require the Sector Office/Regional Office/District Office (SO/RO/Dos) and Corporate Operations and Systems Development Department (COSDD) to strictly comply with the timely submission of the required Billing and Collections System (BCS) generated reports such as Group Award (GA)/Sales Report (SRs), Schedule of Rebates, Schedule of Balances (SOBAL) and Aging Reports (AR) to Accounting Department - Branch Accounting and Property Division (AD-BAPD); and Facilitate the inclusion of accounts that are not only demandable and in arrears/past due, but also those demandable within the next 12 months afier the reporting period, and those not yet demandable for each project in the consolidated ARs while the COSDD is currently enhancing the system.
Absence of Manual/Policy on Accounting for Receivables
Not implemented
Management require the concerned departments to minimize the delays in the project implementation and ensure the immediate completion of housing units by: Ensuring full coordination with the concemed government agencies, particularly the LGUs and Department of Environment and Natural Resources (DENR) to address and resolve the issues/problems contributing to the delayed construction/completion, and to promote effective and more synchronized planning and implementation of projects; Closely monitoring of the timelines for the completion of projects by the contractors and address the causes of the delays/suspension and grant of time extensions; Acting immediately on terminated contracts with issued notice and order of termination; and For projects where LGUs serve as implementing agencies, coordinating and strictly monitoring of the project accomplishment for the immediate completion of the housing units.
Delayed Completion and Low Occupancy of Yolanda Housing Projects
Not implemented
Coordinate immediately with the COSDD to enhance the BCS, ensuring the inclusion of controls on all reports needed by the SO/RO/DOs for monitoring purposes and submit them to AD for recording;
Deficiencies in Recording, Reporting, and Reconciliation of Property and Equipment Accounts
Not implemented
Collaborate with the stakeholders, such as LGUs and water districts to obtain supporting documents such as DODA or DOTA for the proper disposition of PE assets, especially those recorded under PPMO and NGC books that are already occupied and/or used by beneficiaries;
Deficiencies in Property and Equipment Account Management
Not implemented
Reclassify PE accounts that are misclassified based on its status and/or disposition of the property in pursuant to provisions of applicable IPSAS;
Deficiencies in Property and Equipment Account Management
Not implemented
Coordinate with the concerned Offices and derecognize non-existing PE items in the books of accounts in accordance with COA Circular No. 2020-006;
Deficiencies in Property and Equipment Account Management
Not implemented
Reclassify the completed projects totaling P586.692 million from CIP account to its appropriate PE and/or other asset accounts and recognize the related depreciation;
Deficiencies in Property and Equipment Account Management
Not implemented
Recognize in the inventory report and financial records the assets that have been physically counted but not recorded, based on available information and documentation in accordance with COA Circular No. 2020-006;
Deficiencies in Property and Equipment Account Management
Not implemented
Properly account and conduct the disposal of unserviceable PE items;
Deficiencies in Property and Equipment Account Management
Not implemented
Formulate a policy in relation to impairment of PE assets to review its carrying amount and ascertain fair presentation of PE account balances in the books, in accordance with IPSAS 21; and
Deficiencies in Property and Equipment Account Management
Not implemented
Conduct thorough review, in coordination with the AD, analyze the details of receivables to ascertain the correctness, validity and collectability and exert extra efforts to collect the same. Otherwise, prepare request for write-off of the account balances which were considered dormant and could no longer be collected duly supported with certified relevant documents pertaining to the accounts pursuant to COA Circular No. 2023-008 dated August 17, 2023
Dormant Asset and Liability Accounts Remain Unsettled for Years
Not implemented
Act immediately on terminated contracts with issued notice and order of termination
Delayed, suspended, and terminated YPHP projects
Not implemented
Strict enforcement of proper turnover of accountabilities to maintain records for verification and validation of dormant accounts
Dormant Asset and Liability Accounts Remain Unsettled for Years
Not implemented
For projects with LGUs as implementing agencies, coordinate and strictly monitor the project accomplishment for the immediate completion of the HUs
Delayed, suspended, and terminated YPHP projects
Not implemented
Fast track the completion of the documentary requirements for request of authority to write off the dormant accounts
Dormant Asset and Liability Accounts Remain Unsettled for Years
Not implemented
Devise other options, and if warranted, resort to legal means to enforce settlement of accounts, including those from prior years which are without request for write-off
Dormant Asset and Liability Accounts Remain Unsettled for Years
Not implemented
Review and update the COR of NHA, declaring all the sources of income to ascertain correct tax obligations;
Incorrect Tax Exemption Declaration, Incomplete BIR Registration, and Unregistered Commercial Activities
Not implemented
Use the correct income tax return and appropriately report all sources of income as taxable or tax-exempt;
Incorrect Tax Exemption Declaration, Incomplete BIR Registration, and Unregistered Commercial Activities
Not implemented
Obtain CTE from the BIR if NHA wants to be fully exempted from tax related to social housing mandate and to address any uncertainties regarding the treatment of withheld taxes;
Incorrect Tax Exemption Declaration, Incomplete BIR Registration, and Unregistered Commercial Activities
Not implemented
Set up a meeting with bank officers of depository banks to obtain debit and credit memos, along with their supporting documents, pertaining to the reconciling items reflected in the BS
Unreconciled Cash in Bank Items and Weak Internal Controls
Not implemented
Reconcile the prenumbered FTLAs with the debit memos reflected in the BS in order to report the correct balance of Cash in bank account in the financial statements
Unreconciled Cash in Bank Items and Weak Internal Controls
Not implemented
Develop a written procedural guideline for bank reconciliation and controls to manage unreconciled or reconciling items to facilitate the implementation of standardized reconciliation procedures across all ROs to facilitate consistency and accuracy
Unreconciled Cash in Bank Items and Weak Internal Controls
Not implemented
Mandate the contractor to adhere to the specifications outlined in the RIRR, specifically in Paragraph 39.6, which requires the winning bidder to submit supplementary performance security as well as to facilitate the extension of the Performance Security’s validity to encompass approved contract time extensions.
Expired or Non-Renewed Performance Bonds for Calamity Projects
Not implemented
Record the proper accounting entries upon receipt of the appropriate funding of BP2 Program from member agencies of the Council, and from sources to be identified by the DBM
Improper Charging of BP2 Program Expenses to HAPCV Fund
Not implemented
Implement the provisions of NHA MC No. 2464 dated September 11, 2012 regarding the payment for the use government vehicles
Grant of Transportation Allowance to Officers with Assigned or Used Government Vehicles
Not implemented
Include provisions in the MOA for the timeliness of accomplishments the projects for the rehabilitation of Marawi City.
Misuse of Socio Civic Project Fund
Not implemented
Comply with the requirements stated under COA Circular No. 2012-001 on the submission of the supporting documents;
Lease Contracts of Regional/District Offices Not Supported with Required Documents and Not Submitted for Post Audit
Not implemented
Review the action plan for the Yolanda housing project and assess areas requiring modification or updates, particularly focusing on the requirements of the housing beneficiaries and the budget necessary for the outlined projects; and
Delayed Completion and Low Occupancy of Permanent Housing Projects
Not implemented
Establish policies and procedures to ensure that all Notices of Termination, and Final Decision or Order of Termination approved by the General Manager are promptly communicated/furnished to the AD;
Non-recoupment of advances to contractors
Not implemented
Subsequently, collect any additional sums required to address any deficiencies identified.
Inconsistent Calculation of Liquidated Damages
Not implemented
Charge to the correct fund the maintenance expenses of BP2 after termination of its operations to adjust the affected Financial Assistance/Subsidy – Others account to appropriate accounts
Improper Charging of BP2 Program Expenses to HAPCV Fund
Not implemented
Prepare SRDs for all trust funds particularly those without separate bank accounts and subsidiary records as at December 31, 2023.
Long Outstanding and Non-Moving Trust Liability Accounts
Not implemented
Require the ROs/DOs to seek offices for lease which are less expensive.
Lease Contracts of Regional/District Offices Not Supported with Required Documents and Not Submitted for Post Audit
Not implemented
Conduct competitive public bidding to ensure competency of the contractors to provide safe, quality and standard HUs and/or buildings on time;
Use of CBIA without competitive public bidding
Not implemented
Establish policies and procedures to avoid misuse and ensure the consistent implementation of realignment of projects.
Delayed Completion and Low Occupancy of Permanent Housing Projects
Not implemented
Keep implementing the measures taken to collect the unrecouped amount, such as coordination with the contractors and requiring the responsible officers and personnel concerned in the Main Office and ROs to deduct the amount from any unpaid claims and other projects undertaken by the same contractors, otherwise, the unrecouped amount from the payment made may be disallowed in audit;
Non-recoupment of advances to contractors
Not implemented
Provide a clear rationale for the fund transfer carried out by the Authority to the DICT, considering contradiction to AO Nos. 3 and 9, as well as HUDCC MC 30-1
Unauthorized Transfer of Calamity Funds to DICT
Not implemented
Require the concerned officers with TA who have used government vehicle to immediately pay the charges in accordance with Item 4 of Entitlement to Service Vehicle or TA under NHA MC No. 2464
Grant of Transportation Allowance to Officers with Assigned or Used Government Vehicles
Not implemented
Revert the amount charged against the OP - MRRRP Trust Fund and coordinate with the LGU of Marawi City to liquidate or return the funds advanced to them;
Misuse of Socio Civic Project Fund
Not implemented
Continue to comply with existing GAD laws, policies, rules and regulations and sustain the effective implementation of Gender-Responsive Programs, Activities, and Projects in all focus areas aimed to minimize gender issues and integrate GAD plan into NHA’s regular activities in utilization of the budget to achieve GAD objectives.
Underutilization of GAD Budget and Partial Implementation of PAPs
Not implemented
Closely monitor the expiration and the required adjustments of the performance security, ensuring that appropriate measures are taken against the contractors or developers who deviate from the prescribed guidelines; and
Expired or Non-Renewed Performance Bonds for Calamity Projects
Not implemented
Initiate legal action against contractors who refuse to refund the unrecouped advances, if warranted;
Non-recoupment of advances to contractors
Not implemented
Assign an office or a department, other than the AD and FMD, in the Central Office to act as a technical monitoring body who will report to the Office of the Assistant General Manager (OAGM) and Office of the General Manager (OGM) on the status of the projects in the ROs/DOs wherein funds were released to LGUs for its implementation
Unliquidated Advances and Receivables from LGUs Remain Outstanding
Not implemented
Return the excess fund to DPWH
Negative Fund Balance and Violation of MOA for NLEX-SLEX Connector Road Project
Not implemented
Submit a cost-sharing scheme or any report that shows the distribution of expenses among the member agencies of the BP2 Council and collect from them their computed share of the BP2 expenses
Improper Charging of BP2 Program Expenses to HAPCV Fund
Not implemented
Strictly adhere to the provisions of Section 37 Art. XI on Awarding of Contract of 2016 RIRR for the timely issuance of notice of award in the procurement of infrastructure projects to ensure transparency, competitiveness, efficiency and economy in the procurement process
Deficiency in procurement timeline for notice of award
Not implemented
Ensure compliance with Section 64 (a) of the General Provisions of RA No. 11936, otherwise known as the GAA of FY 2023, Item VI of COA Circular No. 75-6 dated November 17, 1975, and Item 4 of Entitlement to Service Vehicle or TA under NHA MC No. 2464 dated September 11, 2012
Grant of Transportation Allowance to Officers with Assigned or Used Government Vehicles
Not implemented
Require the Regional/Sector/District Managers concerned to facilitate the issuance of Certificates of Completion on completed projects and submit them to the AD so that the payables to the contractors can be recorded, net of advances to be fully recouped;
Non-recoupment of advances to contractors
Not implemented
Reassess the computation of LD for the delays incurred by the concerned contractors to ensure compliance with the prescribed provisions of the RIRR and verify that the correct amounts are collected from their claims; and
Inconsistent Calculation of Liquidated Damages
Not implemented
Submit the complete SRDs and terminal reports from the PCOO, PTNI and BBS-PBS
Improper Charging of BP2 Program Expenses to HAPCV Fund
Not implemented
Discontinue the payment of TA to NHA officers with assigned vehicles, whether or not they actually used such vehicle
Grant of Transportation Allowance to Officers with Assigned or Used Government Vehicles
Not implemented
Liquidate and/or return the unused fund including the interest thereof to the Source Agency for those trust liability accounts which are non-moving and had already been completed;
Long Outstanding and Non-Moving Trust Liability Accounts
Not implemented
Require the Regional/District Offices to submit to the Auditor’s Office within five days from the execution of the contract together with all the supporting documents as required under Item 3.1.1 of COA Circular No. 2009-001 dated February 12, 2009; and
Lease Contracts of Regional/District Offices Not Supported with Required Documents and Not Submitted for Post Audit
Not implemented
Impose sanctions to concerned officers in case of failure to recoup the said advances and/or surety bond of the contractors concerned.
Non-recoupment of advances to contractors
Not implemented
Perform periodic conduct of physical count of PE and timely reconciliation between the accounting records and its Report on Physical Count of Property, Plant and Equipment (RPCPPE)/ Inventory and Inspection Report of Unserviceable Property (IIRUP), in accordance with the relevant COA Circular;
Deficiencies in Recording, Reporting, and Reconciliation of Property and Equipment Accounts
Not implemented
Exhaust all possible remedies to collect the receivables, otherwise file collection suit for accounts which have matured.
Uncollected Long Outstanding Receivables from CISFA Local Housing Program
Not implemented
Strictly adhere to Paragraph 9, Annex "E" of the RIRR of RA No. 9184 by: b.ii. Initiating termination/rescission of contracts on infrastructure projects when liquidated damages reaches 10 per cent and forfeit the contractor's performance security;
Non-imposition and incorrect computation of liquidated damages
Not implemented
Consider the creation of a committee responsible for monitoring the contractor's performance/surety bonds and collecting the money value of the forfeited performance/surety bonds.
Non-imposition and incorrect computation of liquidated damages
Not implemented
Facilitate the inclusion of accounts that are not only demandable and in arrears/past due, but also those demandable within the next 12 months after the reporting period, and those not yet demandable for each project in the consolidated ARs while the COSDD is currently enhancing the system;
Deficiencies in Recording, Reporting, and Reconciliation of Property and Equipment Accounts
Not implemented
Assign accounting personnel who will be responsible for the reconciliation of the recorded receivables balances per project against 92 the SOBAL and AR monitoring reports to keep track of any unrecorded transactions and misclassification of accounts as Current and Noncurrent assets;
Deficiencies in Recording, Reporting, and Reconciliation of Property and Equipment Accounts
Not implemented
Strictly comply with AO No. 9, on the awarding of units to the low-salaried uniformed men and women of the AFP, PNP, BFP, BJMP and BuCor as the qualified beneficiaries, and paragraphs 14 and 16 of Joint Resolution No. 2, which is consistent with NHA's mandate, on granting the housing units to other qualified beneficiaries, especially those belonging to the lowest 30 per cent of the urban income -earners; Revisit the MC No. 2018 -021 on the awarding of the AFP/PNP housing units by considering the following: • Timeline for the AFP/PNP Housing Board to fully award the completed housing units to qualified beneficiaries, and occupancy of awarded units by military beneficiaries/awardees temporarily reassigned to other areas and those with other valid causes; • Defined obligations of the beneficiaries once awarded the housing units; and • Guidelines on when and how the other low -salaried government employees, ISFs, unprivileged and homeless families and other qualified beneficiaries can avail of the vacant/unoccupied/unavailed housing units under the AFP/PNP Housing Program.
Improper implementation of housing disposition guidelines for AFP/PNP personnel
Not implemented
Impose sanctions on erring NHA personnel who may be remiss in their obligations;
Non-imposition and incorrect computation of liquidated damages
Not implemented
Comply with the provisions of COA Circular No. 89 -299A on the submission of IARs.
Delayed Submission of Contracts, Purchase Orders, and Inspection and Acceptance Reports
Not implemented
C. AD to evaluate the monitoring report submitted by Regional Managers and coordinate with them to settle issues that affect the status of account balances.
Unreconciled receivables and payables with other government agencies
Not implemented
Require the representatives from SO/RO/DO and AD to sit down for the reconciliation of LUD and Accounting records; and
Not implemented
File a collection suit against the the`n Second Congressional Representative of Negros Oriental.
Uncollected Long Outstanding Receivables from CISFA Local Housing Program
Not implemented
Provide relevant in -house training to employees in charge of the preparation of inventory reports to assert compliance with the authoritative guidelines and procedures;
Absence of Policies and Procedures for Asset Management Accountability
Not implemented
Pursue legal actions against the contractors to address the breaches of contract; and
Non-imposition and incorrect computation of liquidated damages
Not implemented
A. Comply with the provisions of Sections 301 and 303 of the IRR of the National Building Code of the Philippines (PD No. 1096); and b. Refrain from implementing infrastructure projects without first securing building permit.
Construction of NHA Office Tower Without Building Permit and Contract Termination Losses
Not implemented
C. Require the NCR South Sector Office - Muntinlupa/Taguig/Pateros/Makati District Office to submit certification on the value of the PCV area provided for the NHA's administrative office use to support the recorded PE - Housing and community development administrative site account.
Incomplete recording and misclassification of BCDA properties
Not implemented
Set an agreement relative to the NHA's allocated share from the BCDA/NHA's total annual fixed and variable payments to be received from PSP on the JVA for the development of the Bonifacio East Project located in the BHIT park lot property conveyed to NHA p ursuant to Section 9 of the JVA among BCDA, NHA and PSP.
Lack of MOA for Share from Military Camps Sale
Not implemented
If the said incentive will not qualify as PRAISE, secure the requisite recommendation and approval from the DBM and the OP, respectively; and
Unapproved Monetary Incentives
Not implemented
Conduct regular physical inspections to ascertain the existence, completeness, and true condition of the semi -expendable donated assets, promptly identifying any assets which are idle or deteriorating;
Absence of Policies and Procedures for Asset Management Accountability
Not implemented
Require the developers/Community Associations to fast -track the issuance of the individual titles, with Tax Declaration, in the name of NHA for the acquired developed lots; Submit the proper documentation for the transfer of construction of 405 units from Southville 9 Phase 5 to Phase 6; and Submit to the Audit Team clear and certified true copies of pertinent documents on ownership of the developers for the eight housing projects.
Transfer certificates of title not registered for housing projects
Not implemented
Require NGC personnel to conduct periodic inspection and physical inventory of the properties to ensure the correctness of the records.
Unreconciled Merchandise Inventory and Overstatement
Not implemented
Work out on the immediate transfer of the title in the name of NHA and the subsequent transfer to the beneficiaries of the program so as not to impede the approval of their loan with the Pag-IBIG Fund.
Land title not transferred to NHA for AFP/PNP Housing Project
Not implemented
Submit the Individual and Certificate of Inspection and Acceptance Report and require the developers to remedy any defects noted before the release of the remaining balance of the retention money.
Retention money refunded without substitute guaranty bond
Not implemented
B.ii. Set timeline for responsible units (FU, BAPD, EMU) for each function/step in cleansing the account and submission of monitoring reports to Unit Heads;
Not implemented
Determine appropriate sanctions against identified NHA officials in accordance with existing laws and applicable rules and regulations; and
Uncollected Long Outstanding Receivables from CISFA Local Housing Program
Not implemented
Refund the incentives given if no post facto approval will be secured from the OP and if recommendations "a" and "b" are not complied with.
Unapproved Monetary Incentives
Not implemented
Update the property records after each physical inspection, prepare the forms, registry, and reports as prescribed in the annexes of COA Circular No. 2022-004;
Absence of Policies and Procedures for Asset Management Accountability
Not implemented
A. The AD to regularly coordinate with Bureau of Treasury (BTr) and other concerned agencies to determine the cause/s of discrepancy and effect necessary adjustments, if any, to arrive at reconciled balances;
Unreconciled receivables and payables with other government agencies
Not implemented
A. Require all concerned SO/RO/DOs to submit to AD the DOTA of any property conveyed to NHA for ide complete recording of all property and asset transactions in the books;
Incomplete recording and misclassification of BCDA properties
Not implemented
B. Reconcile with the BCDA's records, determine the fair value of the recorded properties and accordingly adjust the books to reflect the true amount of conveyed properties; and
Incomplete recording and misclassification of BCDA properties
Not implemented
Set timeline for each SO/RO/DO in cleansing the Other deferred credits -Deposit liabilities in the books.
Not implemented
Revisit the policy on the prohibition of sale of awarded housing units to third parties; and
Merchandise Inventory – Completed Development for Sale overstated by P195.744 million
Not implemented
Coordinate with the DHSUD, NHMFC and PhilGuarantee to fast track the formulation of guidelines on the allocation of the 12 per cent share from net proceeds of sale of military camps that will be the basis of the terms and conditions in the execution of MOA with NHMFC and PhilGuarantee to validly establish NHA's share out of the net proceeds as at December 31, 2021, and succeeding years for collection;
Lack of MOA for Share from Military Camps Sale
Not implemented
Follow up from the BCDA the remaining declared 52,239 sqm of PCV which was not conveyed to NHA but considered in the total share applied for payment of P805.663 million and negotiate the transfer of proceeds received from the sale of 35,590 sqm. Otherwise, deduct from the total applied share of P805.663 million and transfer the proceeds of the corresponding payment for the 35,590 sqm sold to the private organization and the 16,648 sqm occupied by a third -party resident association;
Lack of MOA for Share from Military Camps Sale
Not implemented
B. Submit the proper documentation for the transfer of construction of 405 units from Southville 9 Phase 5 to Phase 6; and
Untransferred Transfer Certificates of Title for Multiple Projects
Not implemented
Formulate a policy incorporating appropriate sanctions, that designates an accountable officer for the management of unissued assets to ensure efficient utilization and promote responsible governance of government assets, in accordance with Section 105(1) of PD No. 1445; and
Absence of Policies and Procedures for Asset Management Accountability
Not implemented
Submit proof and justification that the grant of various monetary PRAISE incentives is based on the results of a superior accomplishments and other personal efforts by individuals or groups that have resulted in monetary savings and that it did not exceed 20 per cent of the monetary savings generated therefrom;
Unapproved Monetary Incentives
Not implemented
Fast track the enhancement of the BCS on the generation of Aging and other reports that will require reliable financial information’ report to attain fair presentation of the accounts in the FS.
Absence of Accounting Manual and Lapses in Receivables Presentation
Not implemented
B. Refrain from making advance payment or paying more than the actual number of developed lots and completed Hus.
Advance Payments for Incomplete Housing Units
Not implemented
Explore options on the alternative use or disposition of the donated assets considering the donor requirements
Absence of Policies for Establishing Individual Accountability in Asset Management
Not implemented
A. Require the Region 3 developers/Community Associations to fast-track the issuance of the individual titles, with Tax Declaration, in the name of NHA for the acquired developed lots;
Untransferred Transfer Certificates of Title for Multiple Projects
Not implemented
C. Submit to the Audit Team clear and certified true copies of pertinent documents on NHA ownership of the developers for the eight housing projects.
Untransferred Transfer Certificates of Title for Multiple Projects
Not implemented
A. Determine the NHA officials responsible for the non-payment of loan;
Failure to Collect Long Outstanding CISFA Receivables
Not implemented
B. Submit supporting documents to verify that the athletic uniforms amounting to P1,500 per set, totaling P63,000 for the 42 permanent employees of Region XIII Caraga Office, were used in the athletic activities of the RO, including the list of names of employee participant for each athletic activity;
Grant of Subsistence, Allowance, and Uniform/Clothing Allowance (SUCA)
Not implemented
Comply with the provisions of Sections 301 and 303 of the IRR of the National Building Code of the Philippines (PD No. 1096);
Deficiencies in construction projects: lack of building permit and loss due to termination
Not implemented
C. Submit documents indicating that the payment of SUCA was utilized for the purchase of uniforms or costumes and other related expenses for the conduct of cultural and athletic activities; and
Grant of Subsistence, Allowance, and Uniform/Clothing Allowance (SUCA)
Not implemented
D. Return immediately the SUCA in case the employee is not a participant in the athletic/cultural activities conducted in CY 2022.
Grant of Subsistence, Allowance, and Uniform/Clothing Allowance (SUCA)
Not implemented
Require the AD to: Ascertain the complete recording of the GA/SRs by checking the sequential series of the approved GA/SRs, as well as the cancelled awards and Schedule of Rebates for each project, prior to the preparation of the Sales Register Report; Design a periodic monitoring report for SO/RO/DOs to ensure the provision of complete and accurate beneficiaries' transactions and verify the account balances against the SOBAL and ARs to check the reliability of accomplished monitoring report; Assign accounting personnel who will be responsible for the reconciliation of the recorded receivables balances per project against the SOBAL and AR monitoring reports to keep track of any unrecorded transactions and misclassification of accounts as Current and Non-current assets; Adjust and/or refrain from using the Accumulated Surplus account to record the effect of changes in accounting estimates, pursuant to Paragraphs 37 to 41 of IPSAS 3; Disclose in the Notes to FS the accrued interest recognized in the books to facilitate stakeholders' understanding of the receivable accounts; Coordinate immediately with the COSDD to enhance the BCS, ensuring the inclusion of controls on all reports needed by the SO/RO/DOs for monitoring purposes and submit these reports to AD for recording; and Require the COSDD to fast-track the enhancement of BCS-generated Aging Reports and other reports to ensure reliable reporting of financial information and to attain fair presentation in the FS.
Absence of Manual/Policy on Accounting for Receivables
Not implemented
Perform regular and timely reconciliation between the accounting records and Reports on Physical Count of Property, Plant and Equipment/Inventory and Inspection Report of Unserviceable Properties (RPCPPE/IIRUP) in accordance with the relevant COA Circular to promptly address any discrepancies
Deficiencies in Property and Equipment Accounting
Not implemented
Evaluate the eligibility of YPHP beneficiaries for the grant of HUs, considering their current economic status 11 years following Typhoon Yolanda
Delays and Low Occupancy in Yolanda Permanent Housing Project
Not implemented
Submit the JVA and supporting documents for confirmation approval to ensure compliance and legal fortification of the agreement;
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Obtain supporting documents such as Deed of Donation and Acceptance or Deed of Transfer and Acceptance (DOTA) for the proper disposition of PE assets, especially those recorded in the Pinatubo Project Management Office and National Government Center books that are already occupied and/or used by beneficiaries, and derecognize such assets in the books
Deficiencies in Property and Equipment Accounting
Not implemented
Reclassify PE accounts that are misclassified based on their status and/or disposition in pursuance of the provisions of applicable IPSAS
Deficiencies in Property and Equipment Accounting
Not implemented
Reclassify the completed projects totaling P123.851 million from Construction in Progress account to its appropriate PE account and recognize the related depreciation
Deficiencies in Property and Equipment Accounting
Not implemented
Properly account and conduct the disposal of all identified unserviceable PE items indicated in the RPCPPE/IIRUP, in accordance with COA Circular No. 2020-006
Deficiencies in Property and Equipment Accounting
Not implemented
Include PE inventory reconciliation as a Key Performance Indicator in the performance appraisal of accountable officials
Deficiencies in Property and Equipment Accounting
Not implemented
Assign all PE items with responsibility area for accountability and their property number for reconciliation purposes
Deficiencies in Property and Equipment Accounting
Not implemented
Expedite the finalization of the Contract of Lease and Terms of Reference with the developer to establish the legal basis for the turnover and recognition of the NHA Corporate and Business Centers
Deficiencies in Property and Equipment Accounting
Not implemented
Have the NHA Corporate and Business Centers appraised to facilitate the recognition of the assets at their fair value as the basis for recording
Deficiencies in Property and Equipment Accounting
Not implemented
Initiate prompt and concrete steps to commence the liquidation process, including the preparation of necessary documentation, establishment of internal guidelines, and coordination with relevant stakeholders to facilitate an orderly project closure and ensure accountability for the use of funds
Delays and Low Occupancy in Yolanda Permanent Housing Project
Not implemented
Provide the required DBM approval on the rental of MVs included in the pay items of NHA projects
Unauthorized Service Vehicle Rental in Programs of Work
Not implemented
Otherwise, refund the amount of the service vehicle rental included in the POWs of NHA projects that were not subsequently donated to NHA, or were not supported with proof of actual use during project implementation
Unauthorized Service Vehicle Rental in Programs of Work
Not implemented
Provide inventory report, acknowledgment receipt, and deeds of transfer and acceptance of the MVs and office supplies/equipment (excluding expendable items) included in the POWs of NHA projects
Unauthorized Service Vehicle Rental in Programs of Work
Not implemented
Adjust the accounting records with the submitted sales report from NGC-EMD;
Overstatement of Merchandise Inventory - Completed Development for Sale by P195.744 Million
Not implemented
Formulate a policy or amend the existing one to include provisions in all future JVAs requiring an independent land valuation conducted within one year prior to the execution or financial closing of the agreement, to ensure that the appraised value reflects prevailing market conditions at the time of contract finalization.
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Formulate and implement a time-bound and results-oriented relocation strategy to fast-track the resettlement of the remaining 2,445 ISFs, which should include clear timelines, accountabilities, and contingency measures in case of resistance from ISFs or legal impediments
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Reconcile the reported remittances of the developer with NHA’s recorded collections.
Lack of audited financial statements and reconciliation of remittances
Not implemented
To address the prolonged delay in the relocation and clearing of ISFs, the Quezon City District Office to: (i) Formulate and implement a time-bound and results-oriented relocation strategy to fast-track the resettlement of the remaining 2,445 ISFs, which should include clear timelines, accountabilities, and contingency measures in case of resistance from ISFs or legal impediments; (ii) Conduct an updated and detailed assessment of the remaining ISFs to determine the current socio-economic status, relocation preferences, and other factors that may help in customizing relocation packages or assistance schemes to increase acceptance and voluntary compliance; (iii) Reassess the adequacy of the P203,000 relocation fund per ISF in light of the evolving costs of relocation, and coordinate with the developer or other relevant government agencies for any required augmentation to ensure that all remaining ISFs can be resettled without further delay; (iv) Establish a joint monitoring mechanism with the developer and other government agencies to regularly assess progress on the relocation program, identify bottlenecks, and promptly resolve issues hindering the delivery of cleared land in accordance with the JVA’s Conditions Precedent;
Significant Deficiencies in Joint Venture Agreement (JVA) Valuation, Implementation, and Regulatory Compliance
Not implemented
Henceforth, for all rentals of MVs, secure the necessary approval from the DBM as required under DBM BC No. 2022-1 and ensure that the procurement thereof complies with the Procurement Law
Unauthorized Service Vehicle Rental in Programs of Work
Not implemented
Conduct an updated and detailed assessment of the remaining ISFs to determine the current socio-economic status, relocation preferences, and other factors that may help in customizing relocation packages or assistance schemes to increase acceptance and voluntary compliance
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Submit a copy of the JVA to the concemed oversight and regulatory government agencies;
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Require the developer to provide yearly audited FS, duly approved financial reports showing detailed income and expense/cost breakdowns to assess the correctness of the remittances made by the developer, in accordance with the profit-sharing agreement from the proceeds of the Residential Pump-Priming Project,
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Provide the required DBM approval on the rental of MVs included in the pay items of NHA projects; Otherwise, refund the amount of the service vehicle rental included in the POWs of NHA projects that were not subsequently donated to NHA, or were not supported with proof of actual use during project implementation; Provide inventory report, acknowledgment receipt, and deeds of transfer and acceptance of the MVs and office supplies/equipment (excluding expendable items) included in the POWs of NHA projects, and Henceforth, for all rentals of MVs, secure the necessary approval from the DBM as required under DBM BC No. 2022-1 and ensure that the procurement thereof complies with the Procurement Law.
Inclusion of Service Vehicle Rental as Pay Item in Programs of Work Without Required Authority
Not implemented
Create a policy or include in the existing policy the enforcement of a clear due diligence process prior to the inclusion of any reimbursement claims or financial commitments in Terms of Reference by (i) requiring formal evaluations from legal, technical, and finance units to assess the legality, technical feasibility, and financial reasonableness of such inclusions, (ii) requiring an independent appraisal of the claimed costs of prior contractual parties, if any;
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Reassess the adequacy of the P203,000 relocation fund per ISF in light of the evolving costs of relocation, and coordinate with the developer or other relevant government agencies for any required augmentation to ensure that all remaining ISFs can be resettled without further delay
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Submit the required annual report on the implementation status of the IVA to the Department of Finance;
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Enforce the right to examine the developer's books of accounts as per Article 9.10 of the JVA to ensure the correctness of the remittances by: (i) requiring the developer to submit detailed documentation of the income and expenses related to the JV, as well as details on the project's progress and sales; (ii) forming a team of internal auditors, financial analysts/accountants, and legal experts to evaluate the JVA’s performance;
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Submit to Accounting Department-Branch Accounting and Property Division such audited FS and supporting reports to further evaluate the collections and the recording of any amount due and demandable from the developer, and to facilitate the issuance of a Statement of Account or Billing Statement for the lenified receivables; and
Lack of audited financial statements and reconciliation of remittances
Not implemented
Formally clarify with the NEDA Board and OP whether Presidential approval is required, by disclosing the current status of the JVA and requesting guidance or retroactive approval;
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Establish a joint monitoring mechanism with the developer and other government agencies to regularly assess progress on the relocation program, identify bottlenecks, and promptly resolve issues hindering the delivery of cleared land in accordance with the JVA's Conditions Precedent
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Require the COSDD to fast-track the enhancement of Billing and Collections System generated Aging Reports and other reports to ensure reliable reporting of financial information and to attain fair presentation in the FS.
Inadequate controls in Billing and Collections System
Not implemented
Evaluate the eligibility of YPHP beneficiaries for the grant of HUs, considering their current economic status 11 years following Typhoon Yolanda; and Initiate prompt and concrete steps to commence the liquidation process, including the preparation of necessary documentation, establishment of internal guidelines, and coordination with relevant stakeholders to facilitate an orderly project closure and ensure accountability for the use of funds.
Delays in Completion, Low Occupancy, and Rapid Deterioration of Yolanda Permanent Housing Project (YPHP)
Not implemented
Conduct a thorough review of indirect charges applied to the developer's relocation fund and determine if any of these should have rightfully been sourced from administrative or National Government (NG) funds, and make necessary adjustments or reimbursements;
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Submit to AD - BAPD such audited FS and supporting reports to further evaluate the collections and the recording of any amount due and demandable from the developer, and to facilitate the issuance of a Statement of Account or Billing Statement for the identified receivables
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Reconcile the reported remittances of the developer with NHA's recorded collections
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Initiate discussions with the developer to explore the reimbursement or offsetting of the P375,832 million NG subsidy funds against committed unremitted equity of P15.637 million or income shares, in order to restore the balance of joint venture contributions and avoid undue government burden;
Deficiencies in Joint Venture Agreement Compliance
Not implemented
Act immediately on requests for final inspection and acceptance and create an Inspectorate/Acceptance Committee once the housing project reaches an accomplishment of 95 per cent pursuant to Section 7, Annex E of Revised Implementing Rules and Regulations (RIRR) of RA No. 9184; Require from the contractor the immediate rectification and correction of housing construction defects after final inspection and findings per the Construction Performance Evaluation System; Immediately turn over the administration, operation, management and/or maintenance of the developed lots and completed housing units including the provision of electrical and water facilities and their appurtenances to the LGUs duly covered with DOTA to ensure their proper maintenance and immediate transfer of intended beneficiaries to their housing units; Review the action plan for the YPHP and assess areas requiring modification or updates, particularly focusing on the requirements of the housing beneficiaries and the budget necessary for the outlined projects; and Establish policies and procedures to avoid misuse and ensure the consistent implementation of realignment of projects.
Delays in Completion, Low Occupancy, and Rapid Deterioration of Yolanda Permanent Housing Project (YPHP)
Not implemented
Review the WIP Inventory account and the RPPPA to ensure that only active and ongoing housing projects are reflected in both records, and prepare the necessary adjusting journal entries to reclassify the completed projects to the appropriate account
Unreliable Work-in-Process Inventory Account Due to Unreconciled and Misclassified Projects
Not implemented
Develop an action plan for the assessment of terminated or cancelled projects to determine the actual percentage of completion, and prepare the necessary adjusting journal entries to write down the same from the WIP Inventory account, if warranted
Unreliable Work-in-Process Inventory Account Due to Unreconciled and Misclassified Projects
Not implemented
Enhance the inventory control system by introducing stricter monitoring procedures to ensure that the WIP Inventory account accurately reflects active and ongoing construction projects
Unreliable Work-in-Process Inventory Account Due to Unreconciled and Misclassified Projects
Not implemented
Management fast-track the preparation of an accounting manual that will serve as a guide for each personnel and/or responsible Unit/Office to cautiously comply with proper and systematic recording, reporting, and monitoring of beneficiaries’ transactions aligned with the provisions of the applicable IPSAS, and include actions to be undertaken by concerned Offices such that SO/RO/DOs and COSDD strictly comply with the timely submission of the required BCS-generated reports (GA/SRs, Schedule of Rebates, SOBAL, and Aging Reports to AD-BAPD) and facilitate the inclusion of accounts that are not only demandable and in arrears/past due, but also those demandable for the next 12 months after the reporting period, and those not yet demandable for each project in the consolidated ARs while the COSDD enhances the system.
Absence of a Manual or Policy on Accounting, Reporting, and Monitoring of Receivable Accounts
Not implemented
Adjust and/or refrain from using the Accumulated Surplus account to record the effect of changes in accounting estimates, pursuant to Paragraphs 37 to 41 of IPSAS 3
Errors in Retrospective Application of Changes in Accounting Estimates and Inconsistent Allowance for Impairment Loss
Not implemented
Disclose in the Notes to FS the accrued interest recognized in the books to facilitate stakeholders’ understanding of the Receivable accounts
Absence of Manual and Lapses in Receivable Accounts Management
Not implemented
Strictly comply with the prescribed procurement procedures procurement law, particularly the appropriate method of awarding contracts;
Not implemented
Perform regular and timely reconciliation between the accounting records and RPCPPE/IIRUP in accordance with the relevant COA Circular to promptly address any discrepancies;
Deficiencies in Recording and Monitoring of Property and Equipment
Not implemented
Take prompt action with the Insurance agencies to recover the advance payment/ mobilization fee made to the contractors
Unliquidated advance payments from surety for terminated projects
Not implemented
Provide actual statuses of claims from the insurance companies and initiate legal action, if necessary
Unliquidated advance payments from surety for terminated projects
Not implemented
To prevent termination of future projects, Implementing Unit shall strictly monitor the status and progress of works and any occurrence of slippages must be communicated immediately to the Contractor to ensure that the housing project shall be completed within the timeframe set
Non-compliance with RA 9184 leading to terminated housing projects
Not implemented
Require the developer/contractor to fast-track the completion of repairs under defect warranty period and coordinate with LGU to fast-track the awarding of completed housing projects and settlement of beneficiaries
Republic Residences Project - beneficiaries not receiving Certificates of Award and irregular payments
Not implemented
Conduct mandatory pre-signing orientations of the Individual Loan Agreement to the beneficiaries explaining their financial obligations, consequences of non-payment, and benefits of compliance
Republic Residences Project - beneficiaries not receiving Certificates of Award and irregular payments
Not implemented
Coordinate with the National Agency to establish an agreement and settle terms of payment and provide justification for project cost exceeding the allowable cost set under DHSUD/NEDA Joint MC No. 2023-003
PSG housing project - no recorded assets, no collections, usufruct agreement not as per MOA
Not implemented
Conduct a thorough review, in coordination with the AD, and analyze the details of receivables to ascertain the correctness, validity, and collectability;
Dormant assets and liability accounts remained unsettled for 17 to 46 years
Not implemented
Initiate a meeting with PHILGUARANTEE officials to secure the documentation needed for a clear presentation of NGC accounts in the FS;
Dormant assets and liability accounts remained unsettled for 17 to 46 years
Not implemented
Reconcile the payable balances with NHFMC and DPWH;
Dormant assets and liability accounts remained unsettled for 17 to 46 years
Not implemented
Fast-track the completion of the documentary requirements for request of authority to write off the dormant accounts once a revised Circular on write-off is issued; and
Dormant assets and liability accounts remained unsettled for 17 to 46 years
Not implemented
Implement further collection measures and seek legal recourse to enforce account settlements for the recovery of public funds and hold individuals accountable, particularly those from prior years, which are without authority to write-off.
Dormant assets and liability accounts remained unsettled for 17 to 46 years
Not implemented
Identify the units that were already awarded with the corresponding sales report
Overstatement of Merchandise Inventory - Completed Development for Sale by P195.744 Million
Not implemented
Re-submit the sales report on the awarded units of MRB Complex and 18-C Rowhouses to the AD for reconciliation of accounts;
Overstatement of Merchandise Inventory - Completed Development for Sale by P195.744 Million
Not implemented
Issue a notice to vacate for the 85 unawarded units currently occupied by unauthorized renters and investigate who profits from the rent they pay; and
Overstatement of Merchandise Inventory - Completed Development for Sale by P195.744 Million
Not implemented
Provide an explanation and justification for the transactions made without NCA and immediately coordinate with the DBM to secure the required NCA for the obligations incurred;
Not implemented
Provide a status update on the progress of revision of the NHA CBIA Omnibus Guidelines MC No. 2021-027 that aligns with the mandated requirement of competitive public bidding.
Not implemented
Strict compliance with the requirement of competitive public bidding prior to the awarding of contracts, in accordance with Sections 1 and 7 of EO No. 423.
Not implemented
Transfer the remaining machinery and equipment to an NHA-owned facility, as the as the warehouse where these are being stored was already awarded to a private individual on December 5, 2013
Not implemented
Adhere to the guidelines set forth in Item 5.1 of COA Circular 2018-002, especially on the requirements concerning the use of property appraisal values and ensuring that premiums for all insurable assets are included in the Authority’s annual budget;
Not implemented
Provide basis for the rate of consultancy/professional fee paid to the consultants;
Not implemented
Expedite the inspection and evaluation of the Contractor’s accomplishments
Not implemented
Accelerate the implementation of the plan to rehabilitate the MRBs in order to ensure a safe living environment for the beneficiaries and prevent significant loss of life and property in the event of an earthquake.
Overstatement of Merchandise Inventory - Completed Development for Sale by P195.744 Million
Not implemented
Ensure that all contracts to be awarded to contractors for the proposed housing projects have sufficient funds;
Unfinished Calamity Projects Due to Insufficient Funding
Not implemented
Ascertain that all contracts to be entered into are within the total allotments released by the DBM;
Unfinished Calamity Projects Due to Insufficient Funding
Not implemented
Coordinate with the DBM to facilitate the timely release of funds necessary for the smooth implementation of housing projects. Additionally, Management should assess the necessity for fund realignment or reallocation to other priority projects, in strict adherence to the provisions of Sections 28 and 33 of EO No. 292 and GAA for 2019;
Unfinished Calamity Projects Due to Insufficient Funding
Not implemented
Ensure the need for better resource allocation and more efficient project management to ensure their successful and timely execution; and
Not implemented
Require the immediate updating of RPPPAs, WSOs, and WROs to reflect the actual status of each project, supported by verifiable documentation and timestamped photographs
Not implemented
Designate accountable personnel to ensure consistency and accuracy of reports submitted by field offices to the Main Office
Not implemented
Issue an internal memorandum standardizing the timeline and process for the issuance, transmittal, and approval of WSOs/WROs and establish a centralized project tracking system accessible to both regional and central offices for real-time status updates and document submissions
Not implemented
Consider developing a continuity and risk management plan that includes criteria for evaluating which projects should proceed, be restructured, or terminated, strategies to safeguard against future suspensions without clear justifications or timelines and contingency provisions for resource reallocation, budget adjustments, and alternative housing arrangements for project beneficiaries
Not implemented
Implement stricter controls to ensure that performance bonds do not lapse between renewal periods and consider setting internal guidelines that mandate the initiation of the renewal process well before the bond expiration date to avoid any lapse in coverage
Not implemented
Strictly monitor the completion of project being implemented and require the immediate liquidation of funds received by LGUs to avoid accumulation of unliquidated funds;
Not implemented
Coordinate with the concerned LGUs and demand for the return of unused balances particularly those accounts that are dormant; and
Not implemented
Ensure that all liquidations to be submitted by LGUs are supported with complete documentation.
Not implemented
Expedite the securing of the building permit and other clearances
Not implemented
Ensure that the Authority carefully plans the project budgets, considering all potential factors that could cause delays, and has thoroughly examined all project costs, allowing for any possible variances that may arise.
Not implemented
Immediately evaluate the status of all resettlement projects currently under prolonged suspension, particularly the Virac and Malilipot Resettlement Project Phase 2. A formal directive must be issued either approving the continuation of the projects, with revised timelines and funding schedules, or officially terminating the contracts, if resumption is no longer feasible, to allow for proper closure and liquidation of obligations
Not implemented
Ensure that the three projects lacking updated performance bonds promptly secure the necessary renewals
Not implemented
Observe proper storage of the materials left on site
Not implemented
Submit a copy of the work and financial plan to the Audit Team, along with the Board of Directors' endorsement and the DBM's approval, for projects or activities financed through prior year subsidies to ensure compliance with Paragraph 2 of the Special Provisions of the FY 2024 GAA;
Not implemented
Immediately collect from PFAI the remitted PF employer’s share for officers and employees; and Amend Section 4.7 NHA MC No. 2022-064.
Not implemented
Request from the respective Courts the approval of the transfer/closure of deposits maintained with the private bank for settled expropriation cases
Not implemented
Timely submit a copy of the PIF of ROs/SOs to the Audit Team, including the list of assets obtained from AD as basis for the PIF.
Not implemented
Review and revise pricing policies to ensure consistent application of insurance/assessment fees across all housing projects, especially those under the same program or category.
Not implemented
Strictly comply with the provisions of COA-DBM JC No. 2, series of 2020 and GPM Volume 4- Manual of Procedures for the Procurement of Consulting Services of RA No. 9184 on the engagement of consultants, and COA Circular No. 2021-003 on the engagement of consultants providing legal services;
Not implemented
Provide the Audit Team with a copy of the complete documentation of the termination of the contract with the Contractor
Not implemented
Consider the imposition of liquidated damages, forfeiture of performance security and blacklisting of the Contractor
Not implemented
Cease the practice of utilizing prior years’ funds for the current disbursements unless properly authorized and ensure that all disbursements of EHAP fund are backed by duly issued SAROs and NCAs to prevent the occurrence of negative fund balances and unauthorized expenditures; and
Not implemented
Ensure strict observance of the procurement timelines, especially the issuance of the NOA and the timely perfection of contracts, to ensure transparency, competitiveness, efficiency, and economy in the procurement process;
Not implemented
Submit to природ the Audit Team the written approval of the OGCC for the Chief Corporate Attorney, Attorney IV and Attorney III hired as COS lawyers from January to August 2024; and Subsequently, comply with COA Circular No. 2021-003 and COA-DBM JC No. 2, s. 2020, prior to hiring COS lawyers.
Not implemented
Submit a complete report on the updated status of all expropriation cases within a specific deadline to allow the TD to reconcile the bank accounts with their intended purpose and initiate appropriate account closures, if applicable
Not implemented
Formulate a formal policy which will be implemented across all NHA offices to ensure that all insurable assets are identified and adequately protected against risks, and roles and responsibilities are outlined to establish accountability for government properties;
Not implemented
Strictly comply with the documentary requirements under COA Circular No. 2012-001 dated June 14, 2012 on the payment for consulting services.
Not implemented
Maximize the use of the ICT hardware/equipment delivered by the Contractor
Not implemented
Maintain a subsidiary ledger for GAD and assign SL codes as required under COA Circular No. 2021-008
Not implemented
Religiously monitor the implementation of the projects. In this connection, coordinate and require the LGUs to immediately liquidate and return any unutilized funds within the prescribed period as stated in NHA MC Nos. 2524 and 2021-070.
Not implemented
Enforce the timely submission to COA of all contract documents within five working days from the date of contract execution, in compliance with COA Circular No. 2009-001;
Not implemented
Identify the responsible officers/employees and hold them liable for the loss or wastage of public funds, the lack of maintenance, oversight to claim insurance, and accountability for the missing parts and items
Not implemented
Provide regular updates to AD and the Audit Team on the status of expropriation cases at least annually or as often as necessary when there are significant developments, to support continuous monitoring and timely closure of deposit accounts
Not implemented
Ensure that the Contractor will only be paid the actual value of services rendered and equipment delivered
Not implemented
Formulate an effective monitoring system to ensure that all identified GAD PAPs will be timely and fully undertaken within the target period
Not implemented
Ensure that all procurement activities are undertaken in accordance with the duly approved APP, including revisions or Supplemental APPs;
Not implemented
For subsequent contracts, outline the consultant’s/contractor’s responsibilities in the payment terms of the project’s TOR to prevent paying the contractor/consultant in full before accomplishing all contractual responsibilities.
Not implemented
Implement the disposal of the machinery and equipment, either through lease or sale, to at least recover the cost and related expenses incurred by NHA
Not implemented
Identify all insurable properties for each ROs/SOs and ensure that adequate insurance coverage is provided on the assets;
Not implemented
Re-evaluate the need for consultants as consulting services should only be availed of when the services needed are of such magnitude and/or scope as would require a level of external technical and professional expertise beyond the optimum in-house capability of NHA;
Not implemented
In the process of termination of the contract with the Contractor, adhere to the guidelines outlined in Annex I – Guidelines on the Termination of Contracts of the 2016 RIRR of RA No. 9184
Not implemented
Prospectively, require the ROs/SOs to submit a written explanation justifying their inability to insure NHA properties within their respective jurisdictions; and
Not implemented
Carefully create a strategic procurement plan and evaluate future project proposals to ensure that the project would be beneficial to NHA in accordance with the New Government Procurement Act or RA No. 12009
Not implemented
Provide a legal basis for hiring the consultants under the Office of the General Manager;
Not implemented
Submit the required annual report on the implementation status of the JVA to the DOF
Not implemented
Identify all insurable properties for each ROs/SOs and ensure that adequate insurance coverage is provided on the assets; adhere to the guidelines set forth in Item 5.1 of COA Circular 2018 -002, especially on the requirements concerning the use of property appraisal values and ensuring that premiums for all insurable assets are included in the Authority’s annual budget; and Timely submit a copy of the PIF of ROs/SOs to the Audit Team, including the list of assets obtained from AD as basis for the PIF.
Not implemented
Formulate a formal policy which will be implemented across all NHA offices to ensure that all insurable assets are identified and adequately protected against risks, and roles and responsibilities are outlined to establish accountability for government properties; Prospectively, require the ROs/SOs to submit a written explanation justifying their inability to insure NHA properties within their respective jurisdictions; and Review and revise pricing policies to ensure consistent application of insurance/assessment fees across all housing projects, especially those under the same program or category.
Not implemented
Identify the responsible officers/employees and hold them liable for the loss or wastage of public funds, the lack of maintenance, oversight to claim insurance, and accountability for the missing parts and items; Implement the disposal of the machinery and equipment, either through lease or sale, to at least recover the cost and related expenses incurred by NHA; and Transfer the remaining machinery and equipment to an NHA-owned facility, as the as the warehouse where these are being stored was already awarded to a private individual on December 5, 2013.
Not implemented
Request from the respective Courts the approval of the transfer/closure of deposits maintained with the private bank for settled expropriation cases; Submit a complete report on the updated status of all expropriation cases within a specific deadline to allow the TD to reconcile the bank accounts with their intended purpose and initiate appropriate account closures, if applicable; and Provide regular updates to AD and the Audit Team on the status of expropriation cases at least annually or as often as necessary when there are significant developments, to support continuous monitoring and timely closure of deposit accounts.
Not implemented
Issue a notice to vacate for the 85 unawarded units currently occupied by unauthorized renters and
Not implemented
Requiring an independent appraisal of the claimed costs of prior contractual parties, if any;
Not implemented
Requiring the developer to submit detailed documentation of the income and expenses related to the JV, as well as details on the project’s progress and sales;
Not implemented
Require all employees to enroll in the biometric system for control purposes.
Not implemented
Fast-track the preparation of an accounting manual that will serve as a guide for each personnel and/or responsible Unit/Office to cautiously comply with proper and systematic recording, reporting, and monitoring of beneficiaries’ transactions aligned with the provisions of the applicable IPSAS. We further recommended that such a manual shall include actions to be undertaken by the concerned Offices, which include, among others, the following: SO/RO/DOs and COSDD: a. Strictly comply with the timely submission of the required BCS -generated reports, such as GA/SRs, Schedule of Rebates, SOBAL, and Aging Reports (ARs) to AD-BAPD;
Not implemented
Coordinate immediately with the COSDD to enhance the BCS, ensuring the inclusion of controls on all reports needed by the SO/RO/DOs for monitoring purposes and submit these reports to AD for recording; and COSDD: i. Fast-track the enhancement of BCS -generated ARs and other reports to ensure reliable reporting of financial information and to attain fair presentation of accounts in the FS.
Not implemented
Requiring formal evaluations from legal, technical, and finance units to assess the legality, technical feasibility, and financial reasonableness of such inclusions;
Not implemented
Forming a team of internal auditors, financial analysts/accountants, and legal experts to evaluate the JVA’s performance;
Not implemented
Submit to AD – BAPD such audited FS and
Not implemented
Strictly comply with Administrative Order No. 9, series of 2011, on the awarding of units to the low-salaried uniformed men and women of the AFP, PNP, Bureau of Fire Protection (BFP), Bureau of Jail Management and Penology (BJMP) and Bureau of Corrections (BuCor) as the qualified beneficiaries, and Paragraphs 14 and 16 of Joint Resolution No. 2, which is consistent with NHA’s mandate, on granting the HUs to other qualified beneficiaries, especially those belonging to the lowest 30 per cent of the urban income-earners; and
Not implemented
The Regional Managers to: i. Provide periodic monitoring reports of all fund transfers to IAs showing status of its coordination with the local government units (LGUs) and provide the report to the AD; ii. Settle issues on those liquidation reports already submitted by LGUs but not taken up in the books by the AD; iii. Substantiate the existence of transactions confirming zero balances/no records and submit them to the concerned agencies so that reconciliation of transactions can be made. For the reconciliation or recovery which is nil after all the efforts have been exerted, request for write -off in accordance with COA Circular No. 2016-005.
Not implemented
Secure the NHA’s interest in the payment of the HUs to contractors by assigning the Project Operations Support Services Department (POSSD) or independent Unit or Office to:
i.Conduct separate validation and monitoring of the number of developed lots and completed HUs; and
ii.Prepare and submit the necessary assessment report to the Head of Agency, AD and ROs, to ensure that the paid number of lots and HUs to contractors are valid and appropriate.
Not implemented
Revisit the MC No. 2018-021 on the awarding of the AFP/PNP HUs by considering the following:
▪ Timeline for the AFP/PNP Housing Board to fully award the completed HUs to qualified beneficiaries, and occupancy of awarded units by military beneficiaries/awardees temporarily reassigned to other areas and those with other valid causes;
▪ Defined obligations of the beneficiaries once awarded the HUs; and
▪ Guidelines on when and how the other low-salaried government employees, ISFs, unprivileged and homeless families and other qualified beneficiaries can avail of the vacant/unoccupied/un-availed HUs under the AFP/PNP Housing Program.
Not implemented
Require Legal Management: a. Submit to the Audit Team the written approval of the OGCC for the Chief Corporate Attorney, Attorney IV and Attorney III hired as COS lawyers from January to August 2024; and
Not implemented
Management agreed to: f. Expedite the inspection and evaluation of the Contractor's accomplishments; and
Not implemented
Fast track the preparation of the accounting manual that will serve as a guide for each personnel and/or responsible Unit/Office in the proper and systematic recording, reporting, and monitoring of beneficiaries’ transactions aligned with the provisions of applicable International Public Sector Accounting Standards (IPSAS). Such manual includes actions to be undertaken by the concerned Offices, among others, the following: SO/RO/DOs and COSDD: a. Strictly comply with the timely submission of the required BCS generated reports such as (Group Award/Sales Reports) GA/SRs, Schedule of Rebates, SOBAL and ARs to Branch Accounting and Property Division (BAPD); and b. Facilitate the inclusion in the consolidated ARs the demandable accounts for the next 12 months after reporting period and those accounts that are not yet demandable for each project while the COSDD is currently enhancing the system. AD: c. Ascertain the complete recording of the GA/SRs by checking the sequential series of the approved GA/SRs as well as cancelled awards and Schedule of Rebates for each project prior to the preparation of the Sales Register Report; d. Design a periodic monitoring report for SO/RO/DOs to provide complete and accurate beneficiaries’ transactions and verify the account balances against SOBAL and Aging Reports (ARs) to check the reliability of accomplished monitoring report; e. Assign accounting personnel who will be responsible for the reconciliation of the recorded balances of receivables per projects against the SOBAL and AR to monitor any unrecorded transactions and misclassification of accounts under Current and Non-current assets; f. Adjust and/or refrain from using Accumulated surplus in correcting errors in adjusting accounting estimates pursuant to Paragraphs 39 and 41 of IPSAS 3; g. Coordinate with the COSDD on the enhancement of the BCS by providing controls on all the BCS reports needed by the SO/RO/DOs in their monitoring and submission to the AD for recording purposes, h. Restate the comparative information for prior period to reflect prior year adjustments, unrecorded income and expenses, and disclose the
Not implemented
Include provisions in the MOA the outline of specific timelines for the accomplishments and the exclusivity of the housing projects for Trust Fund relocatees; and conduct an inquiry regarding the net over procurement of housing units and impose sanctions on erring officials, if warranted.
Not implemented
Liquidate and/or return the unused fund including the interest thereof to the Source Agency for those trust liability accounts which are nonmoving and had already been completed; and prepare SRDs for ali trust funds particularly those without separate bank accounts and subsidiary records as at December 31, 2023.
Not implemented
Direct the BAC to thoroughly verify and evaluate the operational conditions of equipment and other construction needs during the post qualification phase, among others, to ensure the adequacy, availability, and suitability of the contractor's technical capabilities; and include the timeline for the occupancy of the turned over completed housing units in the MOA.
Not implemented
Revert to Corporate Receipts the funds used for the C5 Northern Link Road Project; and include provisions in the MOA for timelines of accomplishments vis-a-vis the release of funds and the exclusivity of the housing projects for DPWH relocatees.
Not implemented
Initiating termination/ rescission of contracts on infrastructure projects when liquidated damages reach 10 per cent and forfeit the contractor's performance security
Not implemented
Comply with the provisions of Sections 301 and 303 of the Implementing Rules and Regulations of the National Building Code of the Philippines (PD No. 1096); expedite the securing of the building permit and other clearances; observe proper storage of the materials left on site; and for subsequent contracts, outline the consultant's/contractor’s responsibilities in the payment terms of the project's TOR to prevent paying the contractor/consultant in full before accomplishing all contractual responsibilities.
