The agency did not follow its own guidelines for awarding housing units to military and police personnel. Many units were given to high-ranking officers, and thousands of units were not awarded or occupied.

Why It Matters

Recommended Actions

• Strictly comply with Administrative Order No. 9, series of 2011, on the awarding of units to the low-salaried uniformed men and women of the AFP, PNP, Bureau of Fire Protection (BFP), Bureau of Jail Management and Penology (BJMP) and Bureau of Corrections (BuCor) as the qualified beneficiaries, and Paragraphs 14 and 16 of Joint Resolution No. 2, which is consistent with NHA’s mandate, on granting the HUs to other qualified beneficiaries, especially those belonging to the lowest 30 per cent of the urban income-earners
• And

Original Audit Finding Excerpt

"Page 83 of 90 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION AS AT AUGUST 31, 2025 RESULTS OF COA VALIDATION Ref. (No. in the AAR) Audit Observations Audit Recommendations Agency Action Plan Status of Implementation Reason for Partial/Delay/ Non- Implementation, if applicable Action Taken/Action to be Taken Date of Follow-up Status of Implementation Actual Implementation Date Remarks Action Plan Person/ Department Responsible Target Implementation Date From To From To No. 8, page 118 Inadequacy of systematic reporting, coordination and evaluation of the unapplied collections for 484 project accounts amounting to P579.355 million lodged in Other Deferred Credits - Deposit Liabilities, a temporary account, from CYs 1994 to 2021 resulted in the overstatement of the Other Deferred Credits-Deposit Liabilities by P579.345 million and overstatement of Receivables and understatement of Revenue accounts by the s"

Source Document