Professional Documents
Culture Documents
DPWH Es2017
DPWH Es2017
DPWH Es2017
A. INTRODUCTION
Under Executive Order (EO) No. 710 dated July 27, 1981, the
Ministries of Public Works and Public Highways were merged for a
more effective and sustained implementation of infrastructure
projects. Under the restructured set-up, the agency was known as
the Ministry of Public Works and Highways (MPWH) with 14
regional offices, 94 districts and 60 city engineering offices, five
bureaus and six service offices, in addition to corporations and
councils attached to the Ministry for administrative supervision. By
virtue of EO No. 124 dated January 30, 1987, the agency was
renamed as the Department of Public Works and Highways (DPWH).
The DPWH functions as the engineering and construction arm of the Government tasked
to continuously develop its technology for the purpose of ensuring the safety of all
infrastructure facilities and securing for all public works and highways the highest
efficiency and quality in construction. It is currently responsible for the planning, design,
construction and maintenance of infrastructure, especially the national highways, flood
control and water resources development system, and other public works in accordance
with national development objectives.
Ma. Cristina Catalina E. Cabral Undersecretary for Planning Service and Public-Private Partnership
Karen Olivia V. Jimeno Undersecretary for Legal Affairs and Priority Projects
Emil K. Sadain Undersecretary for Unified Project Management Office Operations and
Undersecretary for Technical Services
Roberto R. Bernardo Undersecretary for Regional Operations in Visayas, NCR and Region IV-B
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As of December 31, 2017, the agency has a total personnel complement of 63,077 inclusive of the
regional and district engineering offices, composed of the following:
B. FINANCIAL HIGHLIGHTS
Budget Utilization
669,262,099,554.83
Allotment Obligations Incurred Unobligated Allotment
(Reverted)
662,690,828,096.83 610,933,247,083.19 51,757,581,013.64
Included in the current year regular appropriations of P566,763,622,014.00 are the appropriations
from the Special Provisions in the GAA for FY 2017 of the Department of Public Works and Highways
(DPWH) in the amount of P24,840,854,944.00 and Special Provisions in the GAA of other government
agencies amounting to P115,777,514,788.00 intended for the implementation of various
infrastructure projects. The status of fund utilization is shown in the next page.
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Unobligated
Particulars Appropriations Allotments Obligations Incurred
Balances
1. Tourism Road
Infrastructure 12,365,137,944.00 12,365,137,944.00 12,142,284,613.38 222,853,330.62
Projects
FMR – Road
5,916,914,788.00 5,916,914,788.00 5,494,026,777.37 422,888,010.63
Networks
The increases in assets and liabilities were due to the increase in infrastructure projects implemented during
the year, while the increase in revenue and other non-operating income was due to the recognition of
penalties imposed on delayed delivery of goods and services from various suppliers and contractors.
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C. OPERATIONAL HIGHLIGHTS
Accomplishment per MFO
The Department’s reported targets and actual
accomplishments measured in terms of its major final outputs MFO 1 163.30%
MFO 3
D. SCOPE OF AUDIT
The audit covered the financial transactions and operations of DPWH for the year ended December
31, 2017. The objectives of the audit were to (a) verify the level of reliance that may be placed on
Management’s assertions on the financial statements; (b) determine the extent of compliance with
applicable laws, rules and regulations; (c) recommend agency improvement opportunities; and (d)
determine the extent of implementation of prior year’s audit recommendations.
The Financial Statements (FS) as of December 31, 2017 consisted of the FS of the Office of the Secretary and all
Regional Offices for Regional Agency Fund, Foreign-Assisted Projects Fund, Business Related Fund and Trust
Receipts Fund. The results of audit on the accounts and operations of DPWH Region XII was not included in this
report because the audit reports thereon was not transmitted yet as of this writing. The MVUC fund is not
included in the financial statements presented in this Report.
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E. INDEPENDENT AUDITORS REPORT
The Auditor rendered an adverse opinion on the fairness of presentation of the consolidated
financial statements of the DPWH due to accounting errors and deficiencies enumerated below:
a) Require the Composite Team to periodically submit its report within the set deadline to monitor the
progress of work being done and the extent of reconciliation being made on the unreconciled
balances; otherwise, initiate administrative action against the members of the Composite Team if
found to be remiss in their duties;
b) Prepare the necessary adjusting entries to correct the recoding errors noted; and
c) Coordinate with the concerned top officials of the LBP for the release of the bank statements and
immediately prepare the BRS and submit the same to COA for verification.
Receivables
2. The accuracy and existence of the Receivables account amounting to P17,177,419,231.00 was doubtful
due to the (a) dormant Accounts Receivables and Other Receivables amounting to P6,798,059.01 and
P19,724,913.86, respectively, which are doubtful of collection but for which no allowance for
impairment was provided; (b) unrecorded Receivable-Disallowance/Charges of P8,316,118.62; (c)
unliquidated Inter-Agency Receivables aged over one year amounting to P3,998,686,225.51,
P80,366,243.00 of which pertain to unimplemented projects; and (d) unreconciled difference of
P615,818,003.65 between the DPWH and IA records. (Observation No. 7)
a) Continue sending demand letters to the concerned debtors and consider other legal actions to
enforce collection of the receivables;
b) Assess the collectibility of the receivables in order to provide an appropriate amount allowance for
impairment, and if no available records are found despite efforts to locate the same, request for the
authority to write-off the dormant receivables;
c) Record the final and executory disallowance and enforce settlement thereof;
d) Strictly monitor the status of liquidation of fund transfers and the implementation of intended
projects, regularly follow-up with the concerned Agency Heads for the prompt liquidation of past-
due accounts and refund of unused/excess fund transfers, and for future projects, refrain from
entering into contracts/Memorandum of Agreement with the identified delinquent government
agencies until substantial liquidations have been made on their unsettled obligations; and
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Inventories
3. The Inventory account of P1,383,184,204.00 as of December 31, 2017 was understated by a net amount of
P44,240,903.19 due to the (a) unrecorded issuances of inventories amounting to P13,811,706.82; (b)
erroneous recording of inventory transactions with net amount of P15,658,626.37; and (c) direct recording
of inventory purchases as expense amounting to P37,414,727.72. Moreover, the difference of
P100,806,932.48 between the balances in the General Ledger and Report of Physical Count of Inventories
casts doubt on the existence of the reported inventories. (Observation No. 8)
a) Direct the Accountants concerned to prepare the necessary adjusting entries to correct the errors
noted; and
b) Instruct the Supply Officers concerned to promptly submit the RSMIs and update the Stock Cards to
facilitate the recording of issuances and the reconciliation of records between the Supply and
Accounting Divisions.
Prepayments
4. The Advances to Contractors account of P42,852,844,872.00 as at December 31, 2017 was inaccurate due
to the erroneous/non-recording of recoupments which overstated the account by P2,716,281.30 and
inclusion of unsubstantiated balances aggregating P269,075,940.20 (Observation No. 9)
a) Require the project engineers thru the Project Monitoring Division/Group and Project Management
Office to submit the Certificates of Completion on completed projects so that the payables to the
contractors can be recorded, net of advances to be fully recouped;
b) Make the necessary adjusting entries to correct the recording errors noted; and
c) Require the Composite Team to periodically submit its report within the set deadline; otherwise,
initiate administrative action against the members of the Composite Team if found to be remiss in
their duties.
5. The Property, Plant and Equipment (PPE) balance of P1,577,800,804,463.00 was overstated by
P6,622,798,794.28 due to (a) unrecorded transfers and disposals of PPE of P434,329,562.74; (b) unrecorded
delivered PPE and unbilled completed infrastructure projects costing P549,094,782.32; (c) erroneous
classification of intangible assets, repairs and maintenance expense, and semi-expendable inventories
amounting to P373,144,405.01 as PPE; (d) failure to derecognize completed projects costing
P7,458,027,639.18 that are already in the possession of the recipient agencies and missing PPE amounting to
P40,754,665.55; (e) erroneous/non-recognition of depreciation in the amount of P245,182,601.79; and (f)
completed projects of the MVUC Fund not yet recorded in the books of DPWH-OSEC Regular Agency Fund
amounting to P1,338,790,632.12. Moreover, the non-reclassification of completed infrastructure assets
costing P77,466,393,518.51 from Construction in Progress to the appropriate infrastructure Assets accounts;
failure to recognize impairment loss for unserviceable properties with carrying amount of P29,293,776.19;
difference of P54,788,106,760.60 between accounting and property records; and inclusion of undocumented
balances in the total amount of P49,485,097,876.19 also rendered the reported PPE balance unreliable.
(Observation No. 10)
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We recommended that Management direct the Accountants concerned to:
b) Coordinate with the Monitoring Section to identify completed projects and secure Certificate of
Completion as evidence for the reclassification of CIP accounts to the appropriate assets accounts
and recording of the unbilled portion of contract costs;
c) Require the concerned offices to prepare the turn-over documents as basis for the derecognition of
assets which were already transferred to the recipient agencies;
d) Maintain updated PPELCs and coordinate with the Property Custodian for updating of PCs and
submission of the IIRUP in order to facilitate the reconciliation of accounting and property records
and assessment of the unserviceable/damaged PPE as basis for the recognition of impairment loss;
e) Cause the immediate verification of the nature of the unreconciled balances to provide details that
would lead to its proper disposition;
f) Require the personnel accountable for the missing PPEs to submit their Request for Relief from
Accountability; otherwise, immediately demand the refund of the amount equivalent to the
carrying value of the lost items;
g) Impose proper control measures to ensure that all property accountabilities are settled prior to
retirement/separation from government service or transfer of the officials/employees; and
h) Investigate why the Accountable Officers were cleared from their accountability upon their
retirement/separation from service, hold civilly and administratively liable officials/personnel
responsible therefor, and enforce collection recovery of receivables from said officials/personnel.
Liabilities
6. The total reported liabilities as at December 31, 2017 of DPWH amounting to P80,889,914,687.00 was
overstated by P7,957,128,330.89 due to (a) non-reversion of long outstanding/dormant payables
amounting to P8,415,398,206.85 aged more than two years against which no claim has been filed; (b)
unrecorded liabilities for completed infrastructure projects and delivered PPE amounting to
P549,094,782.32; (c) unrecorded direct payments of P90,824,906.36 to contractors/consultants by the
Foreign Lending Institution (FLI); and (d) erroneous recording of inter-agency payables of P2,642,077.60.
The unsubstantiated balances in the Accounts Payable and Inter-Agency Payables accounts totaling
P164,360,370.86 also cast doubt on the accuracy of the reported liabilities as at year-end. Moreover, fund
transfers received from various NGAs and GOCCs remained unliquidated.. (Observation No. 11)
a) Revert the liabilities that have been outstanding for more than two years against which no claim have
been filed;
b) Direct the Accountants concerned to prepare the necessary adjusting entries to recognize the
unrecorded payables and to correct the other errors noted;
c) Make representation with the DBM Secretary for the issuance of the NCAAs as basis for recording the
direct payments made by the FLIs;
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d) Submit to the concerned Source Agencies the liquidation reports for its outstanding fund
transfers and return/remit to the SAs or the BTr as the case may be, any unused funds; and
e) Continue the analysis of the remaining unreconciled balances and adjust the liability accounts
accordingly.
Financial Statements
7. The financial statements (FS) were not restated to reflect the effect of prior period errors, change in
accounting policy and other adjustments totaling P33,464,107,873.00, contrary to Paragraph 47 of the
Philippine Public Sector Accounting Standards (PPSAS) No. 3, thus affecting the relevance, reliability and
comparability of the financial statements. (Observation No. 12)
We recommended that henceforth Management direct the Chief Accountant to restate the Financial
Statements in compliance with PPSAS 3 to reflect the effects of the changes in accounting policy, prior
period errors and other prior years’ adjustments in compliance with PPSAS 3.
Hereunder are the other significant audit observations noted during the year and the corresponding
recommendations, which are discussed in detail in Part II of this Report:
Undisbursed Allotments
1. Of the total allotments received of P662,690,828,097.00 for CY 2017, P610,933,247,083.00 or 92.19% was
obligated, however, only P222,661,912,628.91 or 34.14% thereof was disbursed due to the delayed/non-
implementation of infrastructure projects. (Observation No. 1)
a) Facilitate the completion of the obligated projects in order to fully utilize/disburse the allotments
received; and
b) Henceforth, promptly initiate the procurement process and conduct adequate planning and
monitoring to further improve the agency’s absorptive capacity in terms of obligation and
disbursement of allotments received and avoid any adverse effect on future budget levels of the
agency.
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Delayed completion and non-implementation of projects
2. The DPWH was not able to efficiently implement its infrastructure projects as indicated by (a) 2,334
projects costing P62,588,012,032.57 which were not completed within the specific contract time; (b) 135
suspended projects with total cost of P6,073,489,357.61; (c) 15 terminated projects amounting to
P2,104,853,058.88; and (d) 815 unimplemented projects with aggregate cost of P2,584,688,513.93, thus,
depriving the public of the benefits that could have been derived from the immediate and maximum use
of the said projects. Moreover, of the total delayed projects, 120 projects with total cost of
P6,665,297,187.37 have already incurred negative slippage of 15% but no liquidated damages were
imposed on the contractors nor were the contracts rescinded/terminated. (Observation No. 2)
a) Facilitate the completion of on-going and unimplemented projects through constant coordination
with concerned government and private entities and adequate monitoring and supervision of the
work of the contractors;
b) Institute the necessary remedies provided under the RIRR of RA 9184, such as, but not limited to,
imposition of liquidated damages for delayed projects, rescission/termination of projects with
negative slippage of 15% or more, and disqualification and/or the blacklisting of contractors;
c) Initiate the immediate take-over process for terminated projects in order to facilitate the completion
of the project; and
i. Conscientiously carrying out the detailed engineering to ensure that issues on RROW, funding,
viability of the project sites and cooperation of the LGUs and other agencies/companies relative
to the issuance of permits and clearances, are properly addressed prior to project
implementation;
ii. Thoroughly reviewing and evaluating the Program of Work to ensure that project designs and
estimates are properly prepared and that all phases of the projects are covered to minimize
variation orders and time extensions which often result in increased cost and delayed project
completion;
iii. Directing the BAC to properly verify and evaluate during post-qualification the operating
conditions of equipment and other construction requirements, among others, to ensure
adequacy, availability and suitability of the contractors’ technical capability; and
iv. Strictly monitoring and supervising the projects implemented by the Department.
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Incurrence of Commitment Fees
a) Accelerate the utilization of loan proceeds by adopting efficient and timely procurement
procedures in accordance with the guidelines of the Foreign Lending Institutions (FLIs);
b) Closely monitor the status/progress of the projects to ascertain that the strategies adopted
are responsive to fast track the implementation of the projects, taking into consideration the
remaining timeline of the projects;
c) Prepare the necessary catch up plan/program for the completion of the projects, in case
substantial delay occurred, to ensure that the project will be implemented on the target
schedule; and
d) Consider including a stipulation in the contract for the imposition of sanctions against the
concerned contractors for commitment fees incurred due to their fault or negligence which
should not be borne by the government.
4. Completed school buildings and procured equipment costing P326,311,495.60 and P25,866,444.32,
respectively, were not fully utilized thereby defeating the purpose for which government resources
were spent. (Observation No. 4)
Viability of the project/location sites to ensure that the school buildings have adequate
power and water supply prior to project implementation;
Possible inclusion in the program of works the cost of tapping of electrical line to the main
source of power supply for succeeding school building projects; and
Verification of the proper beneficiaries of the project during the planning stage to determine
its necessity so that the real intent of the funds released would be attained;
b) Request for additional funding for the procurement of auxiliary equipment, or return the Road
Milling Machine to the Regional Office for transfer to other District Office which needs said
equipment and has the capability to procure the indispensable support equipment; and
The accountability and responsibilities of the LGUs, being the end-users in the
implementation of program/projects;
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• Proper coordination mechanism between the DepEd, DPWH and LGU for the timely
procurement of building structures and its goods and facilities for immediate/ready
utilization of the school building; and
• Joint monitoring and inspection between DPWH, DepEd and LGU during the project
implementation.
a) Require all the concerned contractors to rectify immediately the deficiencies noted to conform
with the approved program of works or forfeit the Performance Security and consider blacklisting
the concerned contractors who refuses to effect the necessary corrections; and
b) Direct the Inspectorate Team to, henceforth, conduct regular and strict monitoring and
supervision to ensure that all contractors undertake the projects in accordance with the approved
program of works.
6. Dormant and unnecessary bank accounts amounting to P3,591,431.99 and interest income and excess
proceeds of P33,419,152.10 were not remitted to the Bureau of Treasury, contrary to DOF-DBM-COA
Joint Circular No. 4-2012 dated September 11, 2012 and Section 4 of the General Provisions of the
General Appropriations Act of FY 2017. (Observation No. 6)
We recommended that Management remit to the National Treasury the interest income and other
excess/unutilized proceeds from sale of bids and collected conference fees.
a) Require the project engineers thru the Project Monitoring Division/Group and Project
Management Office to submit the Certificates of Completion on completed projects so that the
payables to the contractors can be recorded, net of advances to be fully recouped;
b) Recover advance payments to contractors whose contracts were terminated by forfeiting the
corresponding surety bond posted by the concerned contractors or by deducting the amount
from the final payment of the project or from any other money claims due them, otherwise, the
unrecouped amount from payment made shall be disallowed in audit;
c) Strictly comply with Section 4.3 of Annex E of the Revised IRR of RA 9184 and impose
administrative sanctions against erring personnel who fail to recoup the advances from the
progress billings and/or surety bond of the contractors concerned, as warranted;
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d) Require the immediate refund of the partial payments made on materials delivered on site to
preclude disallowance threof;
We recommended that Management stop the practice of providing vehicle rentals per project and
instead make it on a per project engineer basis especially if the projects are being implemented
simultaneously.
a) Require the concerned contractors to refund the excess amount or deduct the same from any
money due them, whichever is practicable;, otherwise, the same shall be disallowed in audit; and
b) Direct the concerned personnel responsible in the preparation of the program of work to
conform to DPWH rules, regulations and procedures in the preparation of cost estimates for all
infrastructure projects to avoid excessive approved budget for the contract; and
a) Strictly adhere to the provisions of RA No. 9184 and its IRR in all stages of the procurement of
infrastructure projects, goods, and services to ensure transparency, competitiveness and
economy in the procurement process;
b) Submit justification/explanation with corresponding supporting evidence for the use of
alternative method of procurement; and
c) Require the District Inspectorate Team to strictly monitor the condition of the completed projects
of the agency during the defects liability period to determine any defective projects that would
require repairs/rectification by the concerned contractors.
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Payment of Right-of-Way Claimants
11. Payments made by DPWH-OSEC, Regions I, V, X, XI and XIII to Road Right of Way (RROW) claimants
affected by the implementation of various infrastructure projects were not in accordance with the
provisions of RA 10752 and COA Circular No. 2012-001 and other relevant laws, rules and regulations.
Furthermore, implementation of several projects was delayed mainly due to several factors relative to
the acquisition of RROW. (Observation No. 18)
a) Require the submission of the documentary requirements under RA 10752 and assign a
responsible officer to check, ascertain and ensure the completeness of the supporting
documents in the payment of ROW claims;
b) Direct the Accountant to comply strictly with the documentary requirements supporting the
payment of ROW acquisition under Section 13 of COA Circular No. 2012-001 and Section
2.23, Item D of DPWH ROW Acquisition Manual. Likewise, ensure that only the modes of
payment expressly authorized by law are followed by the Accountant in the payment of ROW
acquisition claims;
c) Strictly follow the provisions of the DPWH ROW Acquisition Manual and the DPWH DO No. 70
series of 2017 which require a 50% retention in case of acquisition of land and release the
retention only upon proper transfer of title to the Republic of the Philippines or the
annotation thereof of the Deed of Absolute Sale in the Register of Deeds, as the case may be;
d) Include as a requirement for ROW claims the employment of the services of GFIs or IPAs in
the determination of replacement costs of structure or improvement as provided in Sections
6.2 and 6.6 of RA No. 10752 to ensure transparency and promote the principle of check and
balances; and
a) Require the suppliers to immediately deliver the remaining construction and heavy equipment
including the various tools and supplies;
b) Impose and deduct the corresponding liquidated damages from the claim of the suppliers for the
delayed delivery and enforce the delivery/installation of tools and supplies and other deliverables
as specified in the contracts;
c) Impose appropriate sanctions against the erring suppliers in addition to the liquidated damages
to be paid by them considering the importance of the items which it should have delivered within
the time frame;
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d) Rescind the contract and consider blacklisting the supplier whose liquidated damages already
exceeded 10% of the contract cost; and
e) Strictly monitor and comply with the performance security requirement of RA 9184 which shall
remain valid until the issuance by the Procuring Entity of the Certificate of Final Acceptance.
Settlement this
Issued this period
period
Beginning Balance (January 1 to December Ending Balance
(January 1 to
(as of December 31, 31, 2017) (as of December 31,
Audit Action December 31, 2017
2016) 2017)
ND/NS/NC NSSDC
(in PhP)
Notice of 4,699,908,692.53 1,620,447,394.24 2,585,765,346.16 3,734,590,740.61
Suspension
Notice of 2,287,991,034.50 1,810,054.85 25,272,057.18 2,264,529,032.17
Disallowance
Notice of Charge 4,361,500.00 1,166,716.47 159,087.46 5,369,129.01
The following are the status of balances of audit disallowances in DPWH Offices as of
December 31, 2017:
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H. Status of Prior Year’s Recommendation
Total No. of
Outstanding
Year Reported Partially Not
Recommendations as Fully Implemented
of January 1, 2017 Implemented Implemented
2016 37 9 22 6
2015 10 3 7 -
2014 1 1 - -
Summarized hereunder are the audit observations with partially and unimplemented
recommendations, the details of which are presented in Part III of this Report.
Status/No. of Audit
Recommendations
Reference Observation Remarks
Partially Not
Implemented Implemented
CY 2016 CAAR
Obs. No. 3 Delayed/non-implementation of 1 Reiterated under Observation No.
pages 52-55 project 2, Part II of this Report.
Obs. No. 4 Overlapping implementation 1 Review of transactions for CY
pages 55-59 period for multiple projects 2017 disclosed that the condition
awarded to same contractors still exists in some DEOs
Obs. No. 5 Unutilized National Risk 1 Several projects funded out of the
pages 60-61 Reduction and Management Fund NDRRMF were not implemented.
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Status/No. of Audit
Recommendations
Reference Observation Remarks
Partially Not
Implemented Implemented
Obs. No. 14 Unliquidated fund transfer released 1 Reiterated under Observation No.
pages under the PDAF and DAP 11, Part II of this Report.
89-90
Obs. No. 15 Non-compliance with the 1 Reiterated under Observation No.
pages 90-92 Government Procurement Reform 15, Part II of this Report.
Act (RA No. 9184)
Obs. No. 18 Non-restatement of effects of 1 Reiterated under Observation
pages 99-100 changes in accounting policy and No. 12, Part II of this Report.
prior period errors and
inadequate disclosures in the
Notes to the Financial
Statements
Obs. No. 19 Excessive/Irregular expenditures 1 Reiterated under Observation
pages 100-101 No. 13 and 14, Part II of this
Report.
Obs. No. 20 Compliance with Government 1 Reiterated under Observation
pages 101-102 Insurance System Act of 1997 No. 23, Part II of this Report.
(RA 8291)
Obs. No. 21 Compliance with Tax Laws 2 Reiterated under Observation
pages 102-103 No. 26, Part II of this Report.
Obs. No. 22 Programs and Projects for Senior 1 Reiterated under Observation
pages 103-104 Citizens and Differently-Abled No. 21, Part II of this Report.
Obs. No. 23 Gender and Development Plan 1 Reiterated under Observation
pages 104-106 (GAD) No. 20, Part II of this Report.
Obs. No. 24 Enforcement of COA 1 Reiterated under Observation
pages 106-107 Suspensions, Disallowances and No. 27, Part II of this Report.
Charges
CY 2015 CAAR
Obs. No. 3 Incurrence of commitment fees 1 Reiterated under Observation
pages 54-58 on foreign-assisted projects No. 3, Part II of this Report.
Obs. No. 4 Unimplemented project under 1 Fund transfers to LWUA were
pages 58-59 the TouWa Program still not fully liquidated as of
December 31, 2017.
Obs. No. 6 Excessive contract costs 1 Reiterated under Observation
pages 62-64 No. 14, Part II of this Report.
Obs. No. 15 Non/Improper utilization of 2 Reiterated under Observation
pages 90-96 funds received from other NGAs, No. 11, Part II of this Report.
GOCCs and LGUs and excess
funds not remitted to the BTr
Obs. No. 16 Unreliable balance of Accounts 1 Reiterated under Observation
pages 96-97 Payable No. 11, Part II of this Report.
Obs. No. 17 Double Payment of Insurance 1 A letter was sent by DPWH
pages 98-99 Premium to GSIS- P2.584 Million reminding GSIS about the excess
payment, however, GSIS has not
refunded the overpayment.
Total 29 6
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