The municipality used its 20% development fund for projects, but failed to send the signed contracts and related documents to the COA auditor within the required five days after the contracts were finalized.

Why It Matters

Recommended Actions

• (a) maximize the utilization of the 20% DF by requiring the Municipal Planning and Development Officer (MPDO), ME, and implementing offices to continuously monitor project status to ensure prompt and timely execution of planned PPAs
• And (b) require the Bids and Awards Committee (BAC) Secretariat to submit all perfected contracts and their integral parts to the AT within the prescribed period for timely contract review.

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, 2023, the manpower complement of the municipal government is composed of 12 elective officials, 123 permanent employees, 69 casuals, four co-terminus/temporary, and 381 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 20 23 and 2022 are presented below: 2023 2022 Increase (Decrease) Amount % Financial Condition Total Assets ₱1,199,505,384.98 ₱940,177,964.67 ₱259,327,420.31 27.58% Total Liabilities 451,814,107.89 306,835,305.40 144,978,802.49 47.25% Total Equity 747,691,277.09"

Source Document