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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
financial requirement, so much It merely supplements it with
sustainability of the so that the Preliminary technical documentation.
loan repayment, Engineering Study or
and the overall the Preliminary Design Further, Section 63 of RA No.
impact on the and Construction 9184, the GPPB is expressly
Provincial Studies mentioned in authorized to issue rules,
Government’s Annex “G” have circulars, and guidelines to
finances. already complied with. implement the procurement law.
Such issuances have the force
and effect of law, meaning the
GPPB Circular No. 06-2019 is
legally binding on all procuring
entities, making the preparation
of an FS a mandatory legal
requirement, not a discretionary
option.
Moreover, for loan-funded
projects, an FS is indispensable
to establish project necessity
and ensure the stabilization of
local finances under Section
296(b) of RA No. 7160. The
phrase “stabilizing local
finances” presupposes an
assessment of feasibility to
confirm that the project and loan
obligations are fiscally
sustainable. Thus, for such
projects, the preparation of FS is
both a legal and prudent
safeguard for fiscal
accountability and good
governance.
2024 The ₱49,870,000.00 16. Management The PSWDO assures PSWDO Fully 7/16/25 Not On April 2, 2025, Management
AAR, Socio-Civic Projects submits the that the SCPF was implemented Implemented partially submitted the General
AO No. Fund (SPCF) from the supporting distributed consistent Intake Sheets (GIS) of
10, Office of the President documents to with the purpose for beneficiaries from the
page for farmers, fisherfolk, prove that the which it was granted. Municipalities of Valencia,
62. and other SCPF provided by Prior to its distribution, Pamplona, Zamboanguita, and
marginalized families the Office of the a coordination meeting Jimalalud, and the Cities of