Reason for
Agency Action Plan (for Partially Implemented and Not Implemented sa cntee PartiauDetay/No Action Taken/Action
Recommendations) lowe Implementation, to be Taken
if applicable
Audit Observations | Audit Recommendations | Action Plan/ Target .
Remarks Person Implementation
This column shall be filled out by the | Fervor ag, {Date
agency, detailing the appropriate Rex onsible
course of action on the audit SP
observation identified. [From | To _|
2022 = | 20) ‘Wages of | 1. We recommended that | The PAccO is already implementing a PAccO, Jan Dec On-going Erroneous Exert extra diligence
CAR | contract of service the Provincial Budget | meticulous of the documents 2025 2025 | Implementati | charging is
(COS) personnel Officer charge fo the | concerning COS claims charge on unintentional
performing appropriation of the 20% | against 20%DF.
administrative DF only those
services, or those not expenditures directly
directly attributable to related to the
the project, were development projects.
capitalized to Property, Salaries and wages of
Plant, and Equipment COS that are not directly
(PPE) contrary to attributable to the
paragraphs 33 and 35 development —_ projects
of International Public shall be appropriately
Sector Accounting charged to the approved.
Standards (IPSAS) No. budget for maintenance
17, thereby overstating and other operating
the assets and surplus expenses. Henceforth,
account by strictly adhere to Section
P2,973,928.99, 3.2.5 of DBM-DOF-
Moreover, such DILG JMC No. 1, dated.
administrative November 4, 2020.
expenses were charged The Local Finance
to the 20% | 2. We also recommended | Labor costs allocated to the 20% | PBO 1/2024 | 12/20 | Fully Committee ensures
Development Fund that the Provincial Development Fund refer to salaries 24 implemented that the Programs of
(@F) in violation of Accountant review and | and wages directly associated with the Work funded by the
Section 3.2.5 of the analyze the recorded | development of projects, and these 20% Development
Department of Budget CIP, and those reverted | costs are limited to a maximum of Fund are reviewed to
and Management fo appropriate PPE | 40% of the overall project expense. verify that the Labor ;
ee | (DBM), Department of accounts to correct Component complies \
” Finance (DOF), and erroneous charges — with DBM-DOF- |—~
Department of the thereto in order to fairl DILG_JMC_No. 1,
