Reason for
Agency Action Plan (for Partially Implemented and Not implemented Ta entan Partia/DelayiNo Action Taken/Action
Recommendations) ion Implementation, to be Taken
if applicable
Audit Observations Audit Recommendations | Action Plan/
Remarks
This colunm shall be filled out by the Pers ent Date
agency, detailing the appropriate Rex ansible |
course of action on the audit Ps
observation identified. [From | To |
were inappropriately Circular No. 2015-009 | proper account classification and
categorized as dated December 1, | budgetary control,
Advertising Expenses, 2015, to reflect the
contrary to COA accurate amount of the
Circular No. 2015-009 affected accounts for
dated December 1, the period ended.
2015, highlighting .
weaknesses in | 32. Further, the Provincial | Five (5) items were identified as being | PBO
budgetary control Budget Officer | incorrectly charged to Training
mechanisms. exercise duc judgment | Expenses, specifically:
in the account
classification based on 1) Conduct of Budget for FY
the nature of the 2023 (Budget Execution and
transactions, specified FY 2024 AIP Preparation) —
conditions, and the P 104,000.00
purpose of ensuring 2) Dagyawan sa Barangay
that obligations are Orientation and Action
charged to appropriate Planning Workshop —
accounts, P517,619.00
3) Blessing and turnover of
Negros Oriental Halfway
House and Tumover of Eclip
packages to former rebels —
P175,883.00
4) Review and evaluation of
POPS Plan 2024 —
P29,741.50
5) CY 2024 Executive Budget
en Proposal — P26,999.90 _
