Reason for
Agency Action Plan (for Partially Implemented and Not Implemented Tualementat PartiavDelay/No Action Takeu/Action
Recommendations) ion Implementation, to be Taken
if applicable
Audit Observations | Audit Recommendations | Action Plan/ Target
Remarks Implementation
This column shall be filled out by the Deportiment Date
agency, detailing the appropriate
course of action on the audit Responsible P|
observation identified, [From [To |
respectively, contrary existing regulations, | already been initiated. However, due positions are still
to Section 517 of the otherwise, hire regular | to budgetary constraints, the ongoing. The lack
Government employees who are | simultaneous creation of all the of budget
Accounting and needed. for the | required positions is not feasible. continues to
Auditing Manual, continuous rendition of hinder the creation
(GAAM), Section 77 necessary essential of permanent
RA. 7160 and CSC services to the people positions
guidelines. of the Province. necessary to
address the
agency's actual
needs, In addition, +
there have been
rapid changes in
the administration
of the Provincial
Government of
Negros Oriental.
2013 The validity of total | 114.Management issues a | 114. Meetings between the HRMO | PGO,
AAR, | disbursements for policy and specific} and the Accounting have been | HRMO,
AO overtime services of guidelines on the | conducted to develop uniform policies
No. 7,| the members of the rendition and payment | and guidelines for the payment of
page BAC Secretariat in CY of overtime services in | overtime.
49 2013. amounting to the Province of Negros
183,010.28 cannot be Oriental which are
ascertained because the consistent and
guidelines on payment harmonized with DBM | The PAccO will not process claims for | PAccO Jan Implemented Continue to properly
of overtime services Budget Circular No. 10 | payment of overtime services which 2025 review vouchers for
prescribed in Budget and other existing | are not properly supported with the overtime pay
|---| | Gircular-No-— 0-dated-| ——-regulations— on— the-|-required-documents-————_—_—-|—___—_____|_____ -——_-———_ oe
March 29, 1996, COA matter,
Circular No. 78-77
