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                                                         Appendix D


                                                       Status of
Ref   Observations        Recommendations
                                                    Implementation
                          stickers based on the
                          prescribed format and
                          to include the required
                          information       under
                          Sections 5.6 and 5.7 of
                          COA Circular No.
                          2020-006          dated
                          January 31, 2020;
                                                    Unimplemented
                     3.   Submit the approved No report was
                          Physical      Inventory submitted        by
                          Plan to the COA Audit Management.
                          Team      within     the
                          prescribed period;
                                                    Unimplemented
                     4.   Conduct the required No action taken by
                          preliminary activities management.
                          prior to inventory
                          taking;
                                                    Unimplemented
                     5.   Record or document No          ICF     was
                          the physical count submitted             by
                          daily in a standard Management.
                          Inventory Count Form
                          (ICF) prescribed in
                          Annex A of COA
                          Circular No. 2020-006
                          dated January 31,
                          2020; and
                                                    Unimplemented
                     6.   Require              the No reports were
                          Accounting          and submitted by
                          Property Units to Management.
                          maintain or update the
                          respective PPE Ledger
                          Cards (PPELCs) and
                          Property Cards (PCs)
                          and           undertake
                          collaborative
                          procedures to ensure
                          that all PPEs in the
                          Report on the Physical
                          Count       of     PPE
                          (RPCPPE) are duly