The municipality used only about 78% of its 20% Development Fund and completed only about 74% of planned targets, and nearly ₱47 million in disbursements lacked proper supporting documents.

Why It Matters

Recommended Actions

• Require the Municipal Engineer or Implementing Office to properly plan monitor, and evaluate all developmental projects to achieve optimal utilization of the 20% DF and timely implementation and execution of targeted PPAs
• And (b) MA to submit the requisite documentary requirements on noted disbursements to substantiate their validity and propriety.

Original Audit Finding Excerpt

"EXECUTIVE SUMMARY A. Introduction We conducted the audit on the Municipality of Pulilan, Bulacan, a first -class municipality comprising of 19 barangays. The Municipality is under the leadership of Hon. Maria Rosario O. Montejo and is assisted by Hon. Rolando S Peralta, Jr and the Sangguniang Bayan members. As of December 31, 2022, the manpower complement of the municipal government is composed of 1 2 elective officials, 107 permanent employees, 58 casuals, three co- terminus/temporary, and 394 under job order contracts. B. Financial Highlights The comparative data on the financial condition, results of operation and sources and application of funds of the Municipality for the years 2022 and 2021 are presented below: 2022 2021 Increase (Decrease) Amount % Financial Condition Total Assets ₱940,177,964.67 ₱735,178,409.27 ₱204,999,555.40 28% Total Liabilities 306,835,305.40 225,588,572.13 81,246,733.27 36% Total Equity 633,342,659.27 509,589,837"

Source Document