NHA violated the MOA with DPWH, leading to over/under procurement of housing units and project delays. Also, the number of completed units reported by different departments does not match the units charged to the Trust Fund, making the fund balance questionable.

Why It Matters

Recommended Actions

• Include provisions in the MOA the outline of specific timelines for the accomplishments and the exclusivity of the housing projects for Trust Fund relocatees
• And conduct an inquiry regarding the net over procurement of housing units and impose sanctions on erring officials, if warranted.

Original Audit Finding Excerpt

"Ref. Audit Observations Audit Recommendations Agency Action Pian Action Plan Person/Dept. Responsible Target Implementation Date From To Status of Implementation Reason for Partial/Delay/ Non- Implementation, if applicable Action Taken/Action to be Taken CY 2023 AAR Observation No. 27, page 242 The Trust liabilities account included eight non-moving and long outstanding subsidiary accounts amounting P49.735 million as at December 31, 2023 due to non-preparation of SRDs, among others, affecting the fair presentation of the account in the financial statements, contrary to Item 4.9 of COA Circular No. 94- 013. a. Liquidate and/or return the unused fund including the interest thereof to the Source Agency for those trust liability accounts which are nonmoving and had already been completed; and b. Prepare SRDs for ali trust funds particularly those without separate bank accounts and subsidiary records as at December 31, 2023. Accounting Department Reg 3 Not implemented Not"

Source Document