NHA failed to provide housing effectively. Many completed houses are empty, and many contracted houses are not finished, showing poor management.

Why It Matters

Recommended Actions

• Ensure the feasibility and availability of water and electricity supplies prior to the land development and/or housing construction by involving the local water districts and electric cooperatives as parties to the housing contracts with definite duties and obligations stated therein;

Original Audit Finding Excerpt

"Agency Action Plan Reason for Partial/Delay/ Ref. Audit Observations Audit Recommendations Target Implementation Status of Non- Action Taken/Action to be Taken Action Plan Person/Dept. Date Implementation | Implementation, Responsible From To if applicable No. 8424, as amended by RA No. 10963, RA No. 11534, RA No. 7279, and Revenue Regulations No. 11-97, may enables the Bureau of Internai Revenue (BIR) to assess NHA for potential tax obligations, penalties, and surcharges. b. Use the correct income tax return and appropriately report all sources of income as taxable or tax-exempt; c. Obtain CTE from the Bureau of Internal Revenue (BIR) if NHA wants to be fully exempted from tax related to social housing mandate and to address any uncertainties regarding the treatment of withheld taxes; d. Recompute and adjust the relevant accounts for Fines and penalties - Business income (Delinquency interest), Receivables, and Withholding Tax at Source to reflect the corrected balance; and e. En"

Source Document