Reason for
Agency Action Plan (for Partially Implemented and Not Implemented Iavlementat Partia/Delay/No Action Taken/Action
Recommendations) fon Implementation, to be Taken
if applicable
Ref. | Audit Observations | Audit Recommendations | Action Plan/ Target
Remarks Person! Taplementation
This column shall be filled out by the | Torwrement Poet
agency, detailing the appropriate Rey ible
course of action on the audit Spons
observation identified. [From [To
including salary and remittances to GSIS, | This office will continue to review
policy loans. PhilHealth, and Pag- | this process to improve delivery of
ibig. service,
2023 | The Provincial | 37. Management observes | To send a letter to the Provincial | PGO,PGSO, | July July | Partially Awaiting for the | Sent letter dated July
AAR, | Government was the guidelines and | Accountant’s Office requesting copy 2025 2025 | Implemented | PPE Ledger Cards | 24, 2025 to PAccO
AO unable to benefit from procedures provided in | of the PPE Ledger Cards to facilitate from the PAccO | requesting for copy of
No. 1, | the one-time cleansing COA Circular No. | reconciliation with the Report on the for reconciliation | the PPE Ledger Card,
page of Property, Plant and 2020-006 dated | Physical Count of PPE, as part of the between the
35 Equipment (PPE) January 31, 2020 for | preliminary activities in compliance RPCPPE.
which is inconsistent the one-time cleansing | with COA Circular 2020-006.
with paragraph 27 of of PPE account
the international Public balances to have a| APPE focal person has been assigned | PAccO Jan Dec Partial Limited data Continue to work with
Sector Accounting reliable PPE balance | by the PAccO to prepare, maintain and 2025 2025 | Implementati PGSO and Inventory
Standards (IPSAS) 1, that is verifiable as to | facilitate reconciliation thereof. We on Lack of manpower | Committee
thus adversely existence, condition, | are also awaiting the implementation
affecting the fairness of and accountability as | of the PIMS or Procurement and.
the presentation of the follows: Inventory Management System.
PPE accounts with a a. Require the
net book value of Provincial If all records of the PPE accounts are
B5,252,224,806.15 as Accountant to | in order, this office will recommend to
of December 31, 2023, assign personnel | management the one-time cleansing
and also depriving the to prepare and | initiative provided under COA
government of reliable maintain the | Circular 2020-006.
and useful information PPELCs to
. | for decision-making facilitate the
and accountability of reconciliation of
these assets. the results of the
Z ee physical count; __| . meee | _| en _ a
b. Conduct the | To instruct the clerk in charge of Jan, Dec. | Fully Instructed the clerk in |
equired assigning the property number to 2024 2024 __| Implemented charge to adopt the |
