THE Commission on Audit (CoA) flagged P5.74 billion worth of completed infrastructure projects that were not recorded in the Philippine National Police’s (PNP) books in 2025, citing documentation lapses that also left P87.81 million in contractor advances unrecovered and P829.32 million in land parcels untitled.
“A total of 250 completed TIKAS-PNP projects, with a total cost of P5.74 billion, were unrecorded in the PNP’s books of account due to the absence of property transfer reports, journal entry voucher from DPWH (Department of Public Works and Highways), certificate of acceptance and final turnover and other relevant documents,” state auditors said.
The audit also found that 15 completed TIKAS-PNP projects worth P1.02 billion had been recorded despite lacking supporting documents, creating a risk that the same assets could be recognized by both the PNP and DPWH.
Another 66 TIKAS-PNP projects worth P2.16 billion remained unfinished, exposing the facilities to deterioration from prolonged exposure to the elements, CoA said.
State auditors also flagged P87.81 million in mobilization advances that remained unrecovered after project terminations.
“Advance payments to contractors totaling P87.81 million remained unrecouped despite project termination, contrary to Sec. 71.2.5 of the implementing rules and regulations of Republic Act No. 12009, which may result in the loss of government funds,” CoA said.
It said 394 land parcels occupied or acquired by the PNP headquarters and seven regional offices remained untitled under the agency’s name. The properties had an aggregate value of at least P829.32 million.
CoA also found that a P145.78-million PNP deposit with the Philippine International Trading Corp. had remained dormant for more than nine years. The balance was overstated by P801,548 because service fees and interest income had not been recorded.
Meanwhile, the PNP’s due from National Government agencies account carried an outstanding balance of P155.3 million as of Dec. 31, 2025, which had remained unsettled for more than 20 years.
The discrepancy included an unresolved P140.28-million balance tied to the National Crime Information System project with the Department of Information and Communications Technology.
Despite the findings, CoA issued an unmodified opinion on the PNP’s 2025 financial statements, indicating that the accounts were fairly presented in all material respects. — Pexcel John Bacon