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

Why It Matters

Recommended Actions

• Require the MA and the Human Resource Management Office (HRMO) Chief to: (a) continue to withhold and remit the required monthly contributions and loan payments to the GSIS
• (b) trace and reconcile the discrepancies between the GSIS billing and the actual payroll records to effect the immediate remittance of P391,394.67 to the GSIS
• And (c) henceforth, ensure that employees' records in the GSIS system are promptly updated to avoid discrepancies in the monthly GSIS billing vis-a-vis the actual amount withheld.

Original Audit Finding Excerpt

"Annex B ACTION PLAN MONITORING TOOL Sector: Local Government Sector Prepared by: Rachel Mary Angela C. Murillon Date: Team: R3-11 Approved by: Elsa SB. Puno Date: Agency Audited: Municipality of Pulilan, Bulacan Audit Period: For the period ended December 31, 2024 AAR Date: June 24, 2025 AGENCY ACTION PLAND and STATUS OF IMPLEMENTATION RESULTS OF COA VALIDATION Audit Observations Audit Recommendations Status of Reason for Action Taken / Status of Actual Remarks Action Plan Target Implementation | Partial/ Delay/ Action To be | Follow | Implementation | Implementation Implementation Non- Taken Date Implementation, i applicable MAO is Jun-25 | Dec-25 |For further continuously reconciling records with the GSO;| Already — identified| fully depreciated assets for] verification of GSO) as to the existence; Oct-25 |(a) Implemented. Not Applicable (N/A). To exert| continuous — effort GSO in the| MEO reconciliation of Ic (PPE records] between the MAO) AAR CY2024 Implemented. Obser"

Source Document