Reason for
Agency Action Pian (for Partially Implemented and Not Implemented | S'tUs Of | ParfiavDelayiNo | action Taken/Action
Recommendations) i P + to be Taken
ee ee cen fl at a aL jon. _..| Implementation, | eee ie
if applicable
Ref. Audit Observations | Audit Recommendations | Action Plan/ Target
Remarks Implementation
This colunm shall be filled out by the person nt Date
agency, detailing the appropriate Rey onsible
course of action an the audit P
observation identified. [From [To |
subsidiary records, item is recorded with | the current FMIS is still in process. Hospital
were not derecognized the necessary details, | Focal persons from the different Accountant
from the PPE account such as acquisition | concerned offices are still to meet for
upon disposal, contrary cost, description, | training on its procedures, Limited data
to paragraph 82 of the property numbers, and available
IPSAS 17, estimated useful life, | Meanwhile, the accountant assigned
Additionally, certain and that the total | to this account is currently reconciling
other items could not balances are reconciled | and = gathering info on the
be traced to the ledger with the balances in the | unserviceable properties that were
card maintained by the General Ledger. disposed by the PGSO.
Provincial Accountant
due to limited data and | 13, The Provincial | If all records are in order, this office
record deficiencies, Accountant will recommend to management the
potentially resulting in immediately reconciles | one-time cleansing initiative provided
_ _the__overstatement_of_|___ail disposed_|_under COA Circular 2020-006. a ee —_ —_
the PPE accounts by an unserviceable
undetermined amount, propertics with the
corresponding records
in the PPELC and
derecognizes all assets
that have been disposed
of and are no longer
providing future
economic benefits,
ensuring proper
adjustments to the PPE
accounts.
14, Lastly, | Management | -PGSO reply- PGO, PGSO, | July July Partially Sent letter dated
avails of the one-time PAccO. 2025 2025 __ | implemented July 24, 2025 to
