|
Reason for
Agency Action Plan (for Partially Implemented and Not Implemented Tenlementet PartiaDelay/No Action Taken/Action
Recommendations) ton Implementation, to be Taken
if applicable
Ref. | Audit Observations | Audit Recommendations | Action Plan/ Target
Remarks Person! Tmplementation
This column shall be filled out by the Department ate
agency, detailing the appropriate Rey onsible |
course of action on the audit P
observation identified. [Erom_| To |
Procurement Service the pertinent provisions | Depot VIL. As a result, the BAC has
(DBM-PS) contrary to of the Revised IRR of | ceased forwarding the APRs and has
Section 8.2.3 of the RA9184, resumed the regular procurement
Revised Implementing process in accordance with the
Rules and Regulations Revised IRR of RA 9184,
(IRR) of Republic Act
No. (RA) 9184,
resulting in the loss of
potential savings
amounting to
448,176.37, which
the Province could
have availed of had the
supplies been
purchased through the
DBM-PS,
2018 | Stale checks totaling | 100.Require the OIC-| The status of outstanding checks, | PAccO, PTO | Jan DEc | Implemented Continue with this
AAR, | P995,715.14 presented Provincial Treasurer to | whether released to clients or still with 2025 2025 practice
AO as reconciling items in secure all stale checks | the PTO, is monitored regularly. Upon
No. 4, | the bank reconciliation and the supporting | receipt by the PTO of the schedule of
page statements were not documents, cancel the | outstanding checks, a letter of request
37 cancelled, contrary to same and furnish the | is submitted to the PAccO
Section 59 of the Accounting Office | enumerating the checks that need to
Mantal on the NGAS, with the original DVs | be reversed. Currently, no original
Volume | and Section for the preparation of | DV of the stale check is attached since
97 of B.D. No. 1445, the JEV debiting the | this has already been submitted to the
hence, presenting an Cash in Bank and | COA as part of the Report of Checks
inaccurate and crediting Accounts | Issued. In the event that a
oa eeeeee|--_---_|-Unreliable_balance_of. Payable__and___Prior | replacement _check_is requested, a |
the Cash in Bank, Years’ Adjustment for | scanned copy of the original DV, if
Accounts Payable, and stale checks less than | available, is attached together with the
