Non-submission of Agency Action Plan and Status of Implementation (AAPSI)
Management failed to submit the AAPSI form as prescribed under COA Memorandum
No. 2014-002 and Section 99 of the General Provisions of R.A. No. 11975, otherwise
known as General Appropriations Act for Fiscal Year (FY) 2024, thus, the extent of
compliance and actions taken by the Management to implement the prior years’ audit
recommendations were not duly monitored.
87. Section 99 of R.A. No. 11975 or the General Appropriations Act for FY 2024 provides
that, within 60 days from receipt of the COA Annual Audit Report (AAR), agencies
concerned shall submit to the COA, either in printed form or by way of electronic
document, a status report on the actions taken on said audit findings and recommendations
using the prescribed form under COA Memorandum No. 2014-002 dated March 18, 2014.
88. COA Memorandum No. 2014-002 requires audited agencies to accomplish the prescribed
AAPSI form. The plan embodies the specific actions or measures to be taken by the
Management to implement the audit recommendations within a determined timeframe. It
also identifies the person/s or office/s responsible to carry out the plan, provides the status
of implementation as of a given period stating the reason for any partial/delay/non-
implementation, and the corresponding action taken or to be taken to address the problem.
89. Records show that the AAR of the City of Canlaon for CY 2023 was transmitted to
Management on June 28, 2024. The report embodied a total of 45 audit recommendations
for implementation, of which 10 pertained to CY 2023 audit, while 35 were from prior
years that remained unimplemented as of December 31, 2023.
90. In the AAR, it was requested that Management implement the recommendations and to
submit the duly accomplished AAPSI form which was attached to the report, within 60
days from receipt thereof. However, despite verbal follow-up, Management failed to
submit the same. Without an action plan to implement the recommendations in the AAR,
deficiencies found in audit are likely to recur over the years because the same are not
immediately rectified.
91. It may be mentioned that during the Exit Conference for the CY 2023 audit, the City
Accountant agreed to prepare the AAPSI (Appendix C) which will incorporate the actions
to be taken by the person responsible for the implementation of the recommendation. It
will then be forwarded to the City Mayor for approval. However, to date, the AAPSI has
not yet been submitted. The City Accountant said that she was not able to complete the
said report due to various intervening tasks she has to attend to.
92. The non-submission of the AAPSI precluded the Audit Team from performing a timely
monitoring and validation of the actions taken on the audit observations and
recommendations contained in the CY 2023 AAR.
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