Reason for
. Agency Action Plan (for Partially Implemented and Not Implemented sae emtae Partia/Delay/No Action Taken/Action
Recommendations) tw Implementation, to be Taken
if applicable
Audit Observations Audit Recommendations | Action Plan/ Target
Remarks Implementation
This column shall be filled out by the | Person! Date
detailing the appropriate | Department
agency, abkaning ppropriaie Responsible
course of action on the audit
observation identified. (From | To _|
Panlalawigan for the
passage of a resolution
to institutionalize the
PSCP.
2022 The tules and | 71, Management complies | The PAccO is already implementing | PAccO, PGO | Jan Dec Partial Waiting for the | Follow up submission
AAR, | regulations on the grant with the rules and | strict compliance fo the rules and 2025 2025 | Implementati | submission of | by the Accountable
AO and liquidation of cash tegulations on the | regulations on the grant of cash on lacking documents | officer.
No. 17, | advances were not grant, utilization, and | advances, Submission of a liquidation by the AO.
page strictly adhered to liquidation of cash | report of outstanding balance is
83 because the cash advances in accordance | required to be granted another cash
advances amounting to with the pertinent | advance,
P3,500,000.00 for the provisions of COA
Executive-Legislative Circular No. 97-002 | All activities/ programs currently
Agenda (ELA) of dated February 10, | undertaken must have an approved
PGNO were not 1997, and demand that | program of expenditures as part of the .
supported by a the SDOs settle their | dacumentary requirements —for
program, of accountabilities payment,
expenditure or immediately.
approved activity Otherwise, if no| Demand letters were sent to the
budget, while the total liquidation is made, | Accountable Officer for the
cash advance of impose the sanction of | settlement of the ELA Cash Advance,
P5,454,500.00 was not withholding their | Verbal follow ups were also made.
liquidated within the salaries pursuant to
prescribed period, Section 9.3.2 of the | The concerned AO submitted the
contrary to the Circular, without | Liquidation Report to the Accounting
pertinent provisions of prejudice to the filing | Office. Submitted documents for
COA Circular No. 97- of administrative and | liquidation were incomplete and were
002 dated February 10, criminal cases as may | returned for completion.
1997. Moreover, the be warranted under the
Y Pp ~~~" ELA was conducted "|" circumstances. | _ ee
outside their territorial
;
