Transparency and accountability information for the agency.
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Municipality of Pulilan
Bulacan, Central Luzon4 documents40 new findings
Local government unit of the Municipality of Pulilan, Bulacan, best known for hosting the annual Kneeling Carabao Festival every May, a tradition honoring San Isidro Labrador, patron saint of farmers. A predominantly agricultural municipality in the province's 1st district.
Statement of Indebtedness, Payments and Balances (SIPB)2 / 3
Q1 Q2 Q3 Q4
20% of the National Tax Allotment Utilization (NTAU)2 / 3
Q1 Q2 Q3 Q4
Bid Results on Civil Works, Goods and Services, and Consulting Services (BRCWGS)2 / 3
Q1 Q2 Q3 Q4
Local Disaster Risk Reduction and Management Fund Utilization (LDRRMF)2 / 3
Q1 Q2 Q3 Q4
Manpower Complement (MANCOM)2 / 3
Q1 Q2 Q3 Q4
Statement of Receipts and Expenditures (SRE)2 / 3
Q1 Q2 Q3 Q4
Trust Fund Utilization2 / 3
Q1 Q2 Q3 Q4
Quarterly Statement of Cash Flow2 / 3
Q1 Q2 Q3 Q4
Report of Special Education Fund Utilization2 / 3
Q1 Q2 Q3 Q4
Unliquidated Cash Advances2 / 3
Q1 Q2 Q3 Q4
Transparency trend
15 quarters
Annual Accountability Score
2024 Q4
Measures how many audit recommendations from the previous year's report were resolved in the current year.
Accountability
Governance health indicator
86/ 100
Implemented37
Partially implemented6
37 of 43 implemented(implemented + ½ partial) ÷ total × 100
Recommendation status37 / 43 implemented
ImplementedPartially implementedNot implemented
Recommendations · 2024
Update PLCs and PCs to include complete acquisition details. Recover missing records where possible. Integrate the PPE custodianship and recording systems across MAO, GSO, MTO, and MEO to ensure unified, real-time asset tracking. Institutionalize periodic reconciliation between accounting and property records to avoid recurrence. instruct both the MA and the GSO to: (a) Conduct a full inventory covering all PPE classes, including land, infrastructure, and buildings, in coordination with MTO and MEO. instruct the MA to: (a) Ensure all infrastructure costs are initially recognized under CIP accounts and transferred to PPE only upon project completion and acceptance. (b) Strengthen coordination with the MEO to secure timely and accurate status reports, including percentage of completion and actual cost incurred. Train relevant personnel on proper documentation, record maintenance, proper project cost recognition, reporting and compliance with MNGAS requirements and government accounting standards, create a titling committee responsible for gathering all
Unreliable Property, Plant and Equipment Account
Implemented
Require the MA, in coordination with other concerned Municipal Offices to determine the original source agencies of the ®931,528.32 balances through all available means, including historical records and inquiries with NGAs. If identification proves futile and all remedies are exhausted, prepare and submit the necessary documentation to request for write-off of untraceable balances in accordance with COA Circular No. 2016-005.
Dormant Unexpended Balances and Long-Outstanding Old Accounts in Due to NGAs Account
Implemented
Instruct the MT and MA to: (a) continuously comply with the prescribed guidelines on the preparation, reporting and accounting of collections and deposits; and (b) coordinate with the Municipal Information and Computer Technology Office (MICTO) or the Service Provider to strengthen the E-GAPS by ensuring the inclusion of field collections and conducting regular training for system users to fully utilize the features of E-GAPS and thereby generate more reliable and accurate financial reports.
Incomplete and Inaccurate System-Generated Abstract of Collections Due to E-GAPS Deficiencies
Implemented
Require the MA and MT to ensure strict and continuous compliance with the withholding of appropriate taxes and their timely remittance within the prescribed period.
Minor instances of delayed or incomplete remittance of withholding taxes
Implemented
Require the Municipal Accountant and HRMO Chief to (a) continue to withhold and remit the required monthly contributions and loan payments to the GSIS; (b) trace the discrepancies in the GSIS billing vis-a-vis the payroll to facilitate the immediate remittance of ®391,394.67 to the GSIS; and (c) henceforth, ensure that employees’ records in the GSIS system are promptly updated to avoid discrepancies in the monthly GSIS billing vis-a-vis the actual amount withheld.
Monthly discrepancies and unremitted balance in GSIS contributions and loan payments
Implemented
Require the Human Resources and Management Officer and the Municipal Accountant to (a) continue to comply with regulations on the withholding and remitting premiums and loan payments within the prescribed period; and (b) reassess the payroll process to identify areas for improvement to reduce the delay in the submission and recording of payrolls.
Implemented
Direct the HRMO Chief to: (a) promptly update PhilHealth regarding any changes or increases in the salaries of officials and employees to ensure that the amounts withheld are properly aligned with the amounts remitted; (b) verify and ensure the accuracy of the employee list uploaded in the EPRS; and (c) cross-check the premium amounts per employee, as reflected in the SPA, against the actual amounts withheld per payroll to identify and resolve any discrepancies.
Over- and under-remittance of PhilHealth premiums due to outdated employee records in EPRS
Implemented
Require the Municipal Planning and Development Coordinator and the Municipal Engineer to continue the implementation of the programmed PPAs as planned, to ensure the delivery of intended socio-economic benefits to the public.
Low Budget Utilization, Realignment Deficiencies, and Target Shortfalls in GAD Programs
Implemented
Ensure compliance with the provisions of RA No. 10121 to achieve a disaster-resilient community continuously; (b) require the MA to make the necessary adjustments to correct the balance of the TL - LDRRMF as of year-end; and (c) strengthen internal controls over the encoding and classification of expenses in financial reports by conducting regular reviews of financial reports, implementing validation procedures prior to report submission, and providing refresher training to personnel responsible for financial data entry to minimize the risk of similar errors in the future
Erroneous Transfer of Unutilized Capital Outlay to Trust Liabilities – DRRMF
Implemented
Require the GAD Focal Persons to ensure continued (a) compliance with the budgetary requirement of allocating at least 5% of the Municipality's total appropriations for GAD PPAs, as well as the substantial implementation of said PPAs; (b) preparation of the GPB, as duly reviewed and endorsed by the DILG; and c) utilization of appropriate GAD tools to assess the efficiency and effectiveness of implemented GAD PPAs.
Low Budget Utilization, Realignment Deficiencies, and Target Shortfalls in GAD Programs
Implemented
Instruct the PMSB's Secretary to (a) submit copies of the quarterly and annual SEF utilization reports to the Regional Offices of the DBM and DILG using SEF Budget Accountability Form No. 1; and (b) adhere to the posting deadline of the said reports.
Implemented
Continue to comply with the budgetary requirement of at least 5% of the Municipality’s total budget appropriation for GAD PPAs
GAD Fund allocation exceeded the 5% legal limit
Implemented
Prioritize the implementation of the identified PPAs as per GPB to achieve and promote desirable gender responsive society
GAD Fund allocation exceeded the 5% legal limit
Implemented
Instruct the MA and MT to continue to comply with the regulations on the withholding and remittance of premiums and loan amortizations within the prescribed period
Over and under Pag-IBIG remittances caused by delayed payroll documents
Implemented
Direct the HRMO to promptly submit the necessary payroll documents to ensure timely processing and recording of transactions in the books; and
Implemented
Require the Inventory Committee (IC) and the GSO, in coordination with the Municipal Accounting Office (MAO), to: (a) conduct a complete physical inventory of PPE and public infrastructure assets, and reconcile the results with the MAO's PPE records to ensure accuracy, valuation, existence, and completeness of the reported carrying value of the Municipality's PPE, including buildings; and (ii) update the PCs to include complete acquisition details and descriptions of PPE; (ii) institutionalize periodic reconciliation of property records and the results of physical inventory of PPE with the MAO's PPE records; (b) direct the MA to: (i) prepare adjusting entries to correct the accounting errors that resulted in the understatement of the CIP account and overstatement of the corresponding PPE accounts and AP account; (ii) ensure that all infrastructure costs are initially recognized under the CIP account, and (c) create a Special Committee to: (i) gather all available ownership documents to facilitate titling of parcels of land purportedly owned by the Municipality and allocate the necessary budget for titling expenses; and (ii) request, from the Bureau of Internal Revenue or independent appraisers, to determine the fair value of donated properties to facilitate their proper recognition in the books of accounts.
Unreconciled Property, Plant, and Equipment (PPE) and Understatement of Construction-in-Progress (CIP)
Implemented
To require the Municipal Treasurer and Municipal Accountant (i) to execute full automation of collections to minimize manual interventions, reduce errors, and enhance efficiency and transparency in the reporting of collections; and (ii) regularly reconcile their respective records for the early detection and correction of errors; and
Implemented
MT to direct the LO to closely verify the RCDs submitted by AOs particularly to ensure that all issued accountable forms are reported.
Implemented
The GSO to facilitate the registration and transfer of ownership of 11 motor vehicles in the name of the Municipality; and
Implemented
The MA to (i) record in the books the unrecorded transportation equipment funded by TF and
Implemented
(ii) in coordination with GSO Officer to submit the lacking requisite documents on the purchase of a parcel of land.
Implemented
Prepare SL for each fund transfer and conduct regular and periodic analysis and validation with the source NGAs.
Implemented
Maximize the utilization of the 20% DF by requiring the MPDO, ME, and implementing offices to continuously monitor project status to ensure prompt and timely execution of planned PPAs; and
Implemented
Require the BAC Secretariat to submit all perfected contracts and their integral parts to the AT within the prescribed period for timely contract review.
Implemented
Fully utilize the GAD budget to attain the objective for which the fund was appropriated;
Implemented
Instruct the MENRO Chief to continuously strengthen the Municipality's commitment to sustainable waste management practices and environmental stewardship through further enhancement of the Municipality's MRS and waste diversion programs in line with the objectives of RA No. 9003; and
Implemented
Provide technical and financial support to component barangays in establishing their own MRFs.
Implemented
To put in extra effort to immediately trace the source of discrepancies in their records and reconcile them with the GSIS to effect the necessary adjustments in the books, if any; and
Implemented
In coordination with the MT, to strictly comply with the withholding and timely remittance of monthly contributions and loan payments to GSIS.
Implemented
Verify the accuracy of the employee list uploaded in the ERPS;
Implemented
Cross-check the amounts of premiums due per employee on the generated SPA with the amount withheld per payroll to detect any discrepancies; and
Implemented
Update the PhilHealth for any changes in the employment status of officials and employees to ensure that the amounts withheld are equal to the amounts remitted to PhilHealth.
Implemented
Instruct the MT and MA to: (a) continuously comply with the prescribed guidelines on the preparation and submission of Abstract of Collections and Deposits, and (b) strengthen E-GAPS and internal controls over collections.
Implemented
To: (a) promptly update PhilHealth regarding any changes or increases in the salaries of officials and employees to ensure that the amounts withheld are properly aligned with the amounts remitted; (b) verify and ensure the accuracy of the employee list uploaded in the EPRS; and (c) cross-check the premium amounts due and resolve any discrepancies.
Discrepancies in PhilHealth Monthly Contributions Remittance
Implemented
To continue the implementation of programmed PPAs as planned, in coordination with the Municipal Coordinator and the Municipal Engineer (ME), to ensure the delivery of intended socio-economic benefits to the public.
Implemented
Require the GAD Focal Person to continue complying with the budgetary requirement of allocating at least 5% of the Municipality's total appropriations for gender and development, and ensure that the GAD AR is fully supported with appropriate tools and narrative reports.
Implemented
Require the MA and the Human Resource Management Office (HRMO) Chief to: (a) continue to withhold and remit the required monthly contributions and loan payments to the GSIS; (b) trace and reconcile the discrepancies between the GSIS billing and the actual payroll records to effect the immediate remittance of P391,394.67 to the GSIS; and (c) henceforth, ensure that employees' records in the GSIS system are promptly updated to avoid discrepancies in the monthly GSIS billing vis-a-vis the actual amount withheld.
Discrepancies in GSIS Contributions and Loan Payments Remittances
Implemented
Require the IC and the GSO, in coordination with the MEO, to: (i) conduct a complete inventory of all PPE items, including land, public infrastructure assets, and buildings; and (ii) update the PCs to include complete acquisition details and descriptions of PPE items; (ii) institutionalize periodic reconciliation of property records and the results of physical inventory of PPE with the MAO’s PPE records; (b) direct the MA to: (i) prepare adjusting entries to correct the accounting errors that resulted in the understatement of the CIP account and overstatement of the corresponding PPE accounts and AP account; (ii) ensure that all infrastructure costs are initially recognized under the CIP account and transferred to PPE only upon project completion and acceptance; (iii) strengthen coordination with the MEO to secure timely and accurate status reports, including percentage of completion and actual cost incurred as of year-end; (c) create a Special Committee to: (i) gather all available ownership documents to facilitate titling of parcels of land purportedly owned by the Municipality and allocate the necessary budget for titling expenses; and (ii) request appraisal services from the Bureau of Internal Revenue or accredited appraisers to determine the fair value of donated properties to facilitate recognition of their proper recognition of these in the books of accounts.
Erroneous Recognition of Infrastructure Costs Under PPE Instead of CIP
Not implemented
Instruct the LSB Secretary to: (a) submit copies of the quarterly and annual SEF utilization reports to the Regional Offices of the DBM and DILG using SEF Budget Accountability Form No. I; and (b) strictly adhere to the posting deadlines for said reports in accordance with the Full Disclosure Policy.
Non-compliance with Special Education Fund (SEF) Utilization Reporting and Posting
Not implemented
Require the HRMO Chief and the MA to: (a) continue to comply with regulations on the withholding and remitting premiums and loan payments within the prescribed period; and (b) reassess and improve the payroll processing and recording to identify areas for improvement to minimize delays and reduce inconsistencies.
Discrepancies in remittance of Pag-IBIG premiums and loan amortizations
Not implemented
Require the IC and the GSO Chief, in coordination with the Municipal Engineering Office (MEO), to: (i) conduct a complete inventory of all PPE items, including land, public infrastructure assets, and buildings; and (ii) update the Property Cards to include complete acquisition details and descriptions of PPE items; (ii) institutionalize periodic reconciliation of property records and the results of physical inventory of PPE with the MAO's PPE records
Erroneous Recognition of Infrastructure Costs Under PPE Instead of CIP
Not implemented
Direct the Municipal Accountant (MA) to: (i) prepare adjusting entries to correct the accounting errors that resulted in the understatement of the CIP account and overstatement of the corresponding PPE accounts and Accounts Payable (AP) account; (ii) ensure that all infrastructure costs are initially recognized under the CIP account and transferred to PPE only upon project completion and acceptance; (iii) strengthen coordination with the MEO to secure timely and accurate status reports, including percentage of completion and actual cost incurred as of year-end
Erroneous Recognition of Infrastructure Costs Under PPE Instead of CIP
Not implemented
Create a Special Committee to: (i) gather all available ownership documents to facilitate titling of parcels of land purportedly owned by the Municipality and allocate the necessary budget for titling expenses; and (ii) request appraisal services from the Bureau of Internal Revenue (BIR) or accredited appraisers to determine the fair value of donated properties to facilitate recognition of their proper recognition of these in the books of accounts.
Erroneous Recognition of Infrastructure Costs Under PPE Instead of CIP
Not implemented
Recommendations by year
4 years
Latest Annual FDPP Index
Pulilan-Annual-FDPP-Index-2026.csv
2026 FDPP · 24 files
XLS
20% OF THE NATIONAL TAX ALLOTMENT UTILIZATION
508 · Q1 2026
XLS
20% OF THE NATIONAL TAX ALLOTMENT UTILIZATION
496 · Q2 2026
XLS
ANNUAL BUDGET REPORT
507 · YR 2026
XLSX
ANNUAL GENDER AND DEVELOPMENT ACCOMPLISHMENT REPORT
495 · YR 2025
XLSX
ANNUAL PROCUREMENT PLAN
506 · YR 2026
XLS
BID RESULTS ON CIVIL WORKS GOOD AND SERVICES AND CONSULTING SERVICES
509 · Q1 2026
XLS
BID RESULTS ON CIVIL WORKS GOOD AND SERVICES AND CONSULTING SERVICES
494 · Q2 2026
XLS
LOCAL DISASTER RISK REDUCTION AND MANAGEMENT FUND UTILIZATION
493 · Q2 2026
XLS
LOCAL DISASTER RISK REDUCTION AND MANAGEMENT FUND UTILIZATION
