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Pulilan-Annual-Audit-Report-2024.zip

2024 AAR · 3 files

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Pulilan2024_AAPSI.pdf

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Pulilan2024_APMT.pdf

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Pulilan2024_Audit_Report.pdf

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Findings

Audit findings contained in this document.

Non-compliance with Special Education Fund (SEF) Utilization Reporting and Posting

Severity: ModerateRecommendation: Unknown

The local school board failed to properly submit and post required periodic utilization reports for the Special Education Fund on time.

Pulilan-Annual-Audit-Report-2024.zip

Pulilan · 2024

Errors in DRRMF Fund Transfers and Expense Classifications

Severity: HighRecommendation: Implemented

There were improper fund transfers and misclassified expenses within the disaster risk reduction and management fund, affecting financial report accuracy.

Pulilan-Annual-Audit-Report-2024.zip

Pulilan · 2024

Discrepancies in PhilHealth Monthly Contributions Remittance

Severity: ModerateRecommendation: Implemented

The municipality either overpaid or underpaid PhilHealth contributions deducted from employee salaries during the year.

Pulilan-Annual-Audit-Report-2024.zip

Pulilan · 2024

Discrepancies in HDMF Deductions and Remittances

Severity: ModerateRecommendation: Unknown

The amounts deducted from employee pay for Pag-IBIG/HDMF did not match the amounts remitted due to internal control issues.

Pulilan-Annual-Audit-Report-2024.zip

Pulilan · 2024

Discrepancies in GSIS Contributions and Loan Payments Remittances

Severity: ModerateRecommendation: Implemented

There were differences between what was deducted from employee salaries for GSIS and what was actually paid over, leaving an unremitted balance.

Pulilan-Annual-Audit-Report-2024.zip

Pulilan · 2024

Dormant Unexpended Balances in Due to NGAs Account

Severity: ModerateRecommendation: Implemented

The municipality held unused funds from national government agencies for over 10 years without proper records or documentation, contrary to COA regulations.

Pulilan-Annual-Audit-Report-2024.zip

Pulilan · 2024

Unreconciled Property, Plant, and Equipment (PPE) and Understatement of Construction-in-Progress (CIP)

Severity: HighRecommendation: Implemented

The municipality's property and equipment records did not match between departments, and construction-in-progress and property accounts were incorrectly recorded, making the asset values inaccurate.

Pulilan-Annual-Audit-Report-2024.zip

Pulilan · 2024

LDRRMF Utilization Stated as Paid Includes Unpaid Obligations at Year-End

Severity: ModerateRecommendation: Unknown

The town reported spending disaster relief money, but nearly ₱487,000 had not actually been paid out before the year ended. As a result, the reported spending is too high and the remaining fund balance is too low.

Pulilan-Annual-Audit-Report-2024.zip

Pulilan · 2024

Prior Period Errors Reflecting Misstatements in Previously Issued Financial Statements

Severity: HighRecommendation: Unknown

The municipality had to correct mistakes in its previous financial reports, such as stale and cancelled checks and incorrect account payable entries. This shows that past financial statements were not accurate and the municipality's internal controls need improvement.

Pulilan-Annual-Audit-Report-2024.zip

Pulilan · 2024

Low Budget Utilization, Realignment Deficiencies, and Target Shortfalls in GAD Programs

Severity: HighRecommendation: Implemented

Several GAD programs spent only a fraction of their budgets or had funds completely unspent, requiring money to be shifted to other activities. One nutrition seminar failed to hit its attendance target due to a lack of food funds, while crisis assistance spending blew past its original budget because millions were transferred in from other projects.

Pulilan-Annual-Audit-Report-2024.zip

Pulilan · 2024

Inconsistent tax revenue reported in financial statements

Severity: HighRecommendation: Unknown

The municipality's financial statements disagree on how much tax revenue it collected in 2024. One statement says ₱276 million, another says ₱293 million, a difference of ₱17.4 million that needs to be resolved.

Pulilan-Annual-Audit-Report-2024.zip

Pulilan · 2024

Prior year audit recommendation on dormant Due to NGAs balances not implemented

Severity: ModerateRecommendation: Unknown

An earlier audit found old, inactive balances from national government agencies that had been held for over ten years. The municipality was supposed to figure out where the money came from or write it off, but it still has not done that.

Pulilan-Annual-Audit-Report-2024.zip

Pulilan · 2024