The amounts deducted from employee pay for Pag-IBIG/HDMF did not match the amounts remitted due to internal control issues.

Why It Matters

Recommended Actions

• Require the HRMO Chief and the MA to: (a) continue to comply with regulations on the withholding and remitting premiums and loan payments within the prescribed period
• And (b) reassess and improve the payroll processing and recording to identify areas for improvement to minimize delays and reduce inconsistencies.

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