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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
12. The Provincial If all records are in 7/16/25 Ongoing The assigned accountant is
Accountant order, this office will currently reconciling and
immediately recommend to gathering information on the
reconciles all management the one- unserviceable properties that
disposed time cleansing were disposed by the PGSO.
unserviceable initiative provided
properties with the under COA Circular
corresponding 2020-006.
records in the
PPELC and
derecognizes all
assets that have
been disposed of
and are no longer
providing future
economic benefits,
ensuring proper
adjustments to the
PPE accounts.
PGSO has not yet received the
13. Lastly, PGSO sent a letter to PGO, July July Partially Awaiting for the Sent letter Not requested PPE Ledger Cards
Management the Provincial PGSO, implemented PPE Ledger dated implemented from the PAccO for reconciliation
avails of the one- Accountant’s Office PAccO Cards from the July 24, 2025 to with the RPCPPE.
time cleansing requesting copy of the PAccO for PAccO
initiative provided PPE Ledger Cards to reconciliation requesting
under COA facilitate between the for copy of the
Circular 2020-006. reconciliation with the RPCPPE. PPE Ledger
Report on the Physical Card.
Count of PPE, as part
of the preliminary
activities in compliance
with COA Circular
2020-006.
2024 The derecognition of 14. The Provincial The PAccO commits to PaccO Jan Dec Implemented Erroneous entry To record a 7/16/25 Not Sale proceeds totalling
AAR, items of Property, Accountant ensuring that correct Implemented ₱62,067.45 from the disposal of
AO No. Plant, and Equipment ensures that all recognition of surplus accounting various unserviceable properties
8, page (PPE) due to disposal future disposals of or deficit of all future entry for future of the Provincial Government,
56 was incorrectly Property, Plant, disposals of PPE transactions located at the Gov. William “Billy”
reported as Other and Equipment complies with Villegas Memorial Hospital were
Business Income, (PPE) comply with provisions of IPSAS 17