|’
Reason for
Agency Action Plan (for Partially Implemented and Not Implemented Teplementat ParlialDelay/No Action Taken/Action
Recommendations) ion Implementation, to be Taken
if applicable
Audit Observations | Audit Recommendations | Action Plan/ Target
Remarks Implementation
. Person/ Date
This column shall be filled out by the ate
oe Department
agency, detailing the appropriate Responsible
course of action on the audit Pt
observation identified. [From [To |
amounting to
P3Million should be
realigned for other
valid SEF capital
outlay projects,
2016 Inventory procedures | 109.The BAC Secretariat| This matter has already been | PGSO,BAC | Jan. Dec. | Fully The LGU Inspector
AAR, | for goods were not in and the GSO should | addressed by the BAC Secretariat and 2024 2024 | implemented inspects the Goods
AO accordance with strictly comply with | GSO. and Services
No. 6, | Section 122 ofthe New Section 122 (e) to (g), delivered and signs
page Government of the NGAS Manual, | The Inspector inspects the Goods and the Inspection portion
43 Accounting System Volume I and the | Services delivered and signs the of the JAR.
(NGAS) Manual, Generic Procurement | Inspection portion of the Inspection - The PGSO Accepts
Volume I and the Manual to strengthen | and Acceptance Report (IAR). the delivered goods
Generic Procurement internal controls for and services and signs
Manual, thus resulting supplies and property | The GSO accepts the delivered goods the Acceptance portion
in inadequate property and maintain complete | and services and signs the Acceptance of the IAR
tecords and and updated related | portion of the IAR.
breakdowns in internal records,
controls on supply and
property management.
2016 Financial assistance | 110,The | OlC-Provincial | Since 2017, as recommended by | PAccO Jan Dec Implemented Requiring a MOA is
AAR, | granted to Leagues of Accountant follow up | COA, a MOA is already required to 2025 2025 part of the supporting
AO Local Elective the submission of | support financial assistance granted to documents needed for
No. 7, | Officials totaling liquidation reports to | leagues in order to facilitate proper processing
page P4,060,518.00 as of properly account for | implementation and monitoring of its
47 December 31, 2016, the funds granted and | programs and projects. No release of
were not supported to ascertain whether } succeeding assistance to the league if
with a Memorandum of these were utilized for | there is an unliquidated balance. :
J—--=-7s=~ |---| -A preement-———and-| —— their intended-purpose— |__| -__ | |] —- | ——_—| J _-_____}__
remained unliquidated
fo date, thus
;
