Reason for
Agency Action Plan (for Partially Implemented and Not Implemented nas a Partial/Delay/No Action Taken/Action
Recommendations) _uplemen w . to be Taken
ion Implementation,
if applicable
Audit Observations | Audit Recommendations | Action Plan/ Target
Remarks Implementation
This colunn shalt be filled out by the Pern ent Pete
agency, detailing the appropriate Rex onsible Po
course of action on the audit SP
observation identified. [From] To |
2022 Various —_— reconciling | 64. The Provincial | Please see attached Annex A-1 to A-2 | PTO Fully
AAR, | items in the Bank Treasurer secure all | indicating JEV details for reversal of implemented
AO Reconciliation stale checks and their | stale checks,
No. 1, | Statements (BRS) supporting documents,
page amounting to cance] the same, and| Please sce attached Annex B
35 P4,188,832.22 furnish the Accounting | indicating JEV details for reversal of
remained unadjusted at Office with the original | stale checks.
year-end, while nine DVs for them to
bank accounts with an prepare a JEV restoring
aggregate amonnt of the Cash in Bank and
203,719.35 are closed crediting Accounts
or unverified for lack Payable and Prior
of information and Years’ Adjustment for
BRS, contrary to stale checks less than
Section 3 of COA two years and for those
Circular No. 96-011, beyond two years,
thus presenting an respectively, and
inaccurate and henceforth, regularly
unreliable balance in monitor all outstanding
the financial checks so_that written
statements. notices can be sent to
the payees a month
before these become
stale.
2022 Cash advances totaling | 65. The Provincial | As of June 30,2025 Cash advances | PaccO January | Dece | Full Write Off of the | Apply again for the
AAR, | P21,616,297.42, of Accountant demand | outstanding for one year to over 10 2025 mber | implementati | Dormant accounts | write off of
AO which P13,326,697.50 the immediate | years covers only 33% of the total 2025 | on lacks the } Outstanding for over
No. 2,{ or 61.65%, had been liquidation of all | Cash Advances. A significant necessary 10 years receivables
page outstanding for one outstanding cash | decrease of percentage of account documents due to | with the data available.
"40 "| year to over tei years, | ddvances by issuing |sibject”for liquidation compared to {| Wnavailability and ~~]
remained unliquidated final_demand_ letters | the past years due to the regular insufficien of
