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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
AAR Appropriations 20. The Provincial This funding request PPDO, March Dec Fully 7/16/25 Not As stated in Article 454(d) of the
2024, amounting to Development was made through a PBO Implemented Implemented Implementing Rules and
AO No. ₱11,500,000.00 from Council, when Supplemental Budget, Regulations (IRR) of Republic
12, the 20% Development endorsing which was reviewed by Act (RA) No. 7160,
page Fund (DF) for an programs, projects the Local Finance appropriations for development
69 Electrification and activities to the Committee (LFC). It projects must be itemized
Program in various Sangguniang involved reallocating rather than presented as lump
barangays, described Panlalawigan for continuing sum amounts. The absence of a
in generic terms, were approval, specify appropriations under detailed appropriation ordinance
utilized to procure the particular the 20% DF that the specifying the particular
service wires for projects to be implementing office expenditure components
distribution to funded as required had deemed necessitates a separate
barangays at a cost of under Article unfeasible. Before Sanggunian authorization before
₱11,495,167.80, 454(d) of the IRR approving the request, fund utilization.
without securing the of RA No. 7160. the LFC thoroughly
required separate For appropriations evaluated the project's Furthermore, on February 14,
Sanggunian that have been Program of Work and 2024, the Department of Budget
authorization under presented in lump subsequently and Management (DBM), in its
Section 22(c) of RA sum or in generic endorsed it to the review of the FY 2023
No. 7160. terms, a separate Provincial Supplemental Budget (SB) Nos.
SP appropriation Development Council. 11-23, which includes
ordinance/resoluti Appropriation Ordinance No. 27,
on must be It is important to s. 2023, declared the budget
secured by the highlight that projects operative, subject to the
Local Chief of this nature are not condition stated in Item 13
Executive before unfamiliar to the which, provides:
utilizing the funds, Provincial
as required under Government. Many “That the utilization of all items in
Section 22© of RA appropriations in the the appropriations including the
No. 7160. Provincial Capital Outlay and Capital
Government’s Expenditures under the General
Appropriation Fund-Proper and the Local
Ordinances are Development Fund shall as may
contingent upon the be applicable, be subject to the
submission of authorization of the sanggunian
Programs of Work on the list of projects to be
(POW) from various implemented as ruled by the
implementing Supreme Court in the case of
Departments and Hon. Gabriel Luis Quisumbing,
Offices before the et.al., vs. Hon. Gwendolyn F.
Provincial Budget Garcia, et.al., G.R. No. 175527,