The municipality gave out ₱600,000 in confidential fund cash advances without fully following the joint circular rules that govern how such funds should be handled, documented, and liquidated.

Why It Matters

Recommended Actions

• Require the Municipal officials concerned to strictly adhere to the regulations provided in COA - DBM-DILG- Governance Commission for GOCCs-DND JC No. 2015 -01 dated January 8, 2015.

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