The municipality could not prove that its reported property, plant, and equipment figures were complete and correctly owned because 11 vehicles lacked the required registration documents, one vehicle was not recorded at all, and the purchase documents for a parcel of land were deficient.

Why It Matters

Recommended Actions

• Require the (a) General Services Office (GSO) Officer to facilitate the registration and transfer of ownership of 11 motor vehicles in the name of the Municipality
• And (b) MA to (i) record in the books the unrec orded transportation equipment funded by TF
• And (ii) in coordination with GSO Officer to submit the lacking requisite documents on the purchase of a parcel of land.

Original Audit Finding Excerpt

"1 ACTION PLAN MONITORING TOOL Sector: Local Government Audit Sector Prepared by: ATL Rachel Mary Angela C. Murillon Date: Team: R3-11, LGAS – C, Province of Bulacan Reviewed by: Date: Agency Audited: Municipality of Pulilan Approved by: SA Elsa SB. Puno Date: Audit Period: For the Calendar Year 2023 AAR Date: June 28, 2024 AGENCY ACTION PLAN and STATUS of IMPLEMENTATION RESULTS of COA VALIDATION Ref. Audit Observation Audit Recommendation AGENCY ACTION PLAN Status of Implemen- tation Reason for Delay/ Non- Implemen- tation (if applicable) Action Taken/ Action to be Taken Date of Follow-up Status of Implemen- tation Actual Implementation Date Remarks Action Plan Person/ Dept. Responsible Target Implem. Date From To From To AAR CY2023 Par. 1 – 1.3 pp. 44- 46 The reported balance of the CLT account amounting to ₱30,141,696.25, was understated by ₱4,999.98 due to unrecognized collections from the returns of cash"

Source Document