APMT — Page 19 of 90
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
The “Electrification
Program to Various
Barangays,
Provincewide” under
the 20% Development
Fund should not be
regarded as a general
appropriation and
should not need a
separate SP
Appropriation for its
implementation.
2024 The propriety of the 21. Management The Management has PGO Jan Dec Fully 7/16/25 Fully Total funds transfer to PCL
AAR, transfer of funds to the ensures that no forwarded this concern Implemented Implemented totalling ₱15,629,358.87
AO No. Philippine Councilor’s additional funds to the Philippine remained unliquidated as of
13, League (PCL) are released to the Councilors’ League June 30, 2025. Latest funds
page amounting to PCL unless the (PCL), through its transfer was on July 1, 2024.
73 ₱7,400,000.00 is previous fund President.
questionable because releases have
(a) it was approved for been fully
payment despite an liquidated.
outstanding Continue Partially The Provincial Accountant could
unliquidated fund 22. The Provincial As per records of the PaccO monitoring of Implemented not present a duly received
transfer of Accountant PACCO, no additional PCL account demand letter but submitted a
₽12,019,725.32, demands PCL to funds were released to copy of the transmittal of the
contrary to Section 3.0 immediately PCL for CY 2025. partial liquidation of the financial
of COA Circular No. submit liquidation assistance amounting to
2012-001 dated June reports for the ₱2,007,229.44.
14, 2012, and (b) the financial A demand letter was PGO,
fund was intended for assistance sent earlier this year PaccO
the implementation of previously and an aggregate
programs and projects provided and amount of
under the return or refund the ₱3,902,887.19 was
responsibility of the unexpended or submitted as partial
executive, thereby unutilized amount liquidation but is
violating the to determine the currently on pending
separation of powers propriety of the status - for completion
principle. utilization thereof. of various deficiencies.