APMT — Page 22 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
fund transfers to
NGOs/Pos,
ensuring that no
disbursements are
certified unless
supported by
complete
documentary
requirements as
outlined in Section
2.1 of COA
Circular No. 2012-
001, dated June
14, 2012.
28. Finally, The PAccO will PAccO Implemented Continue Ongoing To evaluate compliance with the
Management continue to require the adhering to the documentary requirements for
strictly adheres to necessary requirements of transactions as of December 31,
the limitations on documentary COA Circular 2025.
the granting of requirements outlined No. 2007-001.
funds to NGOs in COA circular No.
provided under 2007-001.
Section 6.0 of COA
Circular No. 2007-
001 dated October
25, 2007.
2024 A total of 29. Management The Management has PGO Fully The Tourism Ongoing Review of the SAAOL as of June
AAR, ₱2,290,000.00 for desists from already discussed this Implemented office has 30, 2025 showed an
AO No. production services charging to the matter with the officials already ceased unexpended budget
16, related to pageants, Provincial Fund from the Provincial charging to the appropriation of ₱26,406,000.00
page the State of the expenses related Tourism Office, Provincial Fund for the Buglasan Festival
84 Province Address to receptions, Provincial expenses celebration, including subsidies
(SOPA), and fireworks pageants, Accountant’s Office, related to to LGUs. The validity and
displays was fireworks displays, and the Provincial pageants and propriety of charges against the
improperly charged to and similar Budget Office. similar funds, as well as recording of
government funds, activities, as well activities. related transactions, will be
contrary to Section as other related reviewed once payments are
343 of RA No. 7160. events. made.
Additionally,
₱300,000.00 of the 30. The Provincial The PAccO Already PACCO Jan Dec. Implemented Ongoing
production services Accountant record implemented the use