There were improper fund transfers and misclassified expenses within the disaster risk reduction and management fund, affecting financial report accuracy.

Why It Matters

Recommended Actions

• Ensure compliance with the provisions of RA No. 10121 to achieve a disaster-resilient community continuously
• (b) require the MA to make the necessary adjustments to correct the balance of the TL - LDRRMF as of year-end
• And (c) strengthen internal controls over the encoding and classification of expenses in financial reports by conducting regular reviews of financial reports, implementing validation procedures prior to report submission, and providing refresher training to personnel responsible for financial data entry to minimize the risk of similar errors in the future

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