Reason for
Agency Action Plan (for Partially Implemented and Not Implemented Tnantementot Partial/Delay/No Action Taken/Action
Recommendations) ton Implementation, to be Taken
if applicable
Audit Observations | Audit Recommendations | Action Plan/ Target
Remarks Implementation
This colunn shall be filled out by the | Person! | Date
agency, detailing the appropriate Rew onsible
course of action on the audit SP
observation identified. [From | To _|
2021 Contrary to Section | 75, Require the Inventory | To conduct the Semi-Annual Physical | PGSO Jan Dec Partially - Some of the |~- Submitted to COA
AAR, | 124 of the Manual on Committee to conduct | Count of Inventories and thereafter 2025 2025 | Implemented | Offices/Hospitals | and PAccO copy of the
AO the New Government the periodic physical | reconcile the records with the failed or were late | Report on the Physical
No. 2,{ Accounting System inventory of supplies | Provincial Accountant’s Office. in submitting their | Count of Inventories
page (NGAS) for (LGUs), by type and submit the Inventory (RPCT) for the 1*
39 Volume L the RPCI to the Audit Statements which | semester of CY 2024
Inventory Committee, Team no later than July is the basis of the | last September 12,
as in the previous 31 and January 31 of Inventory 2024,
years, did not conduct each year for the first Committee in the
the required physical and second semesters, conduct of the
count of inventories respectively; Physical Count.
nor prepare a Report of
Physical Count of | 76. Enjoin all stock | To submit to the PAO copies of the | PGSO, Jan Dec Partially Notall of the stock | - Submitted to COA
Inventories (RPC), custodians and the | RPCT for reconciliation. 2025 2025 | Implemented | custodians were | and PAccO copy of the
and consequently, a PAO to reconcile their able to submit | Report on the Physical
reconciliation of book records. their Inventory | Count of Inventories
balances with actual Statements which | (RPCI) for the 2”
physical count could is the basis of the | semester of CY 2024
not be done. Thus, the Tnventory last February 20, 2025.
accutacy of the Committee in the
balances of the conduct of the
Inventory Held for Physical Count,
Distribution and
Consumption accounts Awaiting reports from the Inventory | PAccO Jan Dec -Partially Establishment of | Request for the
totaling Committee for reconciliation with our 2025 2025 | Implemented | Inventory Inventory committee
P652,712,883.57 as of books committee report
December 31, 2021,
could not be relied
upon as it may have _
robes |
overstated.
3
