Reason for
Agency Action Plan (for Partially Implemented and Not Implemented Rs entae ParliavDelay'No Action Taken/Action
Recommendations) to! P to be Taken
a tt cc tne [ere = re eatin ate amet: anit nattintienttiiessts | LOM. no—en|-inplementation, ..| :
if applicable
Audit Observations | Audit Recommendations | Action Plan/ Target .
Remarks Implementation
This column shall be filled out by the Perso ent Date
agency, detailing the appropriate Rex onsible
course of action on the audit P
observation identified. [From [To |
2024 The reliability of the | 5, The Provincial | The PaccO is already maintaining the | PAccO June Dec Partial Lack of data For further monitoring
AAR | inventory —_ accounts Accountant ensures to; | Supplies Ledger Card for each 2025 2025 | implementati and verification of
AO totaling inventory item, Beginning balances on Lack of personnel | accounts
No. 3, | P557,966,849,17 could a. Maintain the | for each inventory item cannot be in the PAccO
page not be ascertained due Supplies Ledger | ascertain due to lack of data and office - focal
43 to the absence of Cards for each | supporting documents resulting to person also
Supplies Ledger Cards, inventory item.; different balances for SLC as designated as
the inclusion of b. Investigate the | compared to the GL balances in our Bindoy —_ District
negative balances non-moving books. Only transactions from CY Hospital
amounting to inventory 2020 to present are posted. Accountant
P623,726,29, and the accounts and
presence of dormant erroneous entries, | For dormant or non-moving accounts,
accounts totaling and record the | we have communicated to the
; P22,200,675.08, which necessary respective offices/hospitals for their
i are inconsistent with adjusting entries | submission of the SSMI but no
| paragraph 76 of IPSAS to reflect the | favorable response was received up to
| 1, thus affecting the correct account | this date. No data or documents were
| fair presentation of the balances; available to support their SSMI. In
| account balances in the c. Observe the | spite of this situation, we will be
: financial statements. prescribed coordinating with the PGSO and
‘ guidelines and | respective supply officers on this
procedures for the | matter.
proper disposition
of dormant | The total amount of P623,726.29
' inventory negative balances and P22,200,675.08
! accounts, in | dormant accounts are for verification.
accordance with | JEV for adjustments will be posted
Ttem 7 of COA | after reconciliation.
Circular —-2023-
008; and
