Reason for
° Agency Action Plan (for Partially Implemented and Not Implemented Tunlementat ParliavDelay/No Action Taken/Action
Recommendations) ion Implementation, to be Taken
if applicable
Audit Observations Audit Recommendations | Action Plan/
Remarks
This column shall be filled out by the Department Date
agency, detailing the appropriate Responsible |
course of action on the audit
observation identified. [From_|To |
of dormant
accounts as
provided under
Section 7.0 of
COA Circular No,
2023-008.
c. Direct the
Provincial
Accountant to
verify the validity
of the obligations
erroneously
recorded — under
Due to NGAs and
thereafter prepare
the necessary
adjusting journal
entries to correct
the balances of the
accounts,
d, Identify the cause
of the negative
balances and make
necessary
adjustments
accordingly to
reflect the correct
_ | Balances Of the as re
affected accounts. |
|
‘
