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ACTION PLAN MONITORING TOOL
As of September 30, 2025
Sector : Local Government Audit Sector Prepared by : Mary Dianne T. Carbo Date : October 7, 2025
Team : Team R7-01 Reviewed by : Katherine Z. Velez Date : _____________
Agency : Province of Negros Oriental Approved by : Director Chona P. Labrague Date : _____________
Audited
Audit Period : CY 2024
AAR Date : June 24, 2025
AGENCY ACTION PLAN and STATUS of IMPLEMENTATION RESULTS of COA VALIDATION
Agency Action Plan (for Partially Implemented
and Not Implemented Recommendations) Reason for Actual
Status of Partial/Delay/ Action Date Status of
Audit Action Plan/ Target Implementation
Ref. Audit Observations Person/ Implemen- Non- Taken/Action Follow Implemen- Remarks
Recommendations Remarks Department Implementati Implementation, Date
Responsible tation to be Taken Up tation
on Date if applicable
From To From To
2024 The Local Road 1. The Governor The Governor has PGO Fully 7/16/25 Fully 7/29/25 7/29/25
AAR, Networks account issues an issued Executive implemented Implemented
AO No. totaling executive order to Order No. 13, An
1, page ₱373,712,461.98 establish the Road Executive Order
39 remains unidentified Inventory Organizing the
due to the absence of Committee (RIC), Provincial Road
the required inventory clearly defining the Inventory Committee
of local road networks, duties and of the Province of
inconsistent with responsibilities of Negros Oriental, on
paragraph 27 of its members. The July 29, 2025.
IPSAS 1 and COA committee must
Circular No. 2015-008, thereafter develop
thus affecting the a clear action plan
accurate presentation with a detailed
of the account in the timeline on the
Financial Statements. completion of the
road network
inventory.
Not An inquiry with PGSO, one of the
2. A thorough The Provincial PAccO Jun Dec Not Lack of Coordinate with Implemented members of the RIC, confirmed
reconciliation will Accountant’s Office and RIC Implemented manpower – PEO that physical count of local road
be conducted has sent thru email the person to focus networks has not yet been
between the complete file to the on LRN conducted.
results of the Office of the Provincial account
physical count, the Engineer for
records in the identification and
Registry, and the verification of these
books of accounts roads, that is if they are