APMT — Page 31 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
securing the TIN of
those new clients.
2024 Funds withheld and 35. Management The PAccO is ensuring PaccO Jan Dec Implemented Uncontrollable Inform AAO for 7/16/25 Ongoing
AAR, recorded under the implement a that the remittance of events timely
AO No. accounts “Due to review process the monthly dues to submission of
20, GSIS,” “Due to that would ensure GSIS/Philhealth/Pag- Lack of ARA
page Philhealth,” and “Due that the monthly ibigis made on a timely personnel to
99 to Pag-ibig” were not remittance basis or within the focus on Encourage
fully remitted within matches the total prescribed period remittance employee to
the required funds withheld, since these agencies submit on time
timeframe, contrary to including the implement penalties supporting
the provisions of performance of on late remittances. documents for
Section 14.1 of the reconciliation Instances where there payroll
IRR of RA No. 8291, procedures to is a delay includes
Section 11 of the address any system rejection by the Hire
Revised IRR of RA discrepancies agency for cases
No. 10606, and between the involving or needing
Section 3, Rule VII of withheld amounts Agency Remittance
the IRR of RA No. and the prepared Advice or ARA (for
9679, which could remittances, and GSIS) like salary
affect employees’ thereafter ensure differential. Advance
access to benefits the timely remittance of
from these remittance of all premiums on
government agencies, withheld funds in problematic payroll
including salary and compliance with vouchers so as not to
policy loans. the applicable affect employees’
laws, rules, and benefits. And, delay in
regulations the submission from
governing the payroll makers the
remittances to statement of
GSIS, PhilHealth, deductions for
and Pag-ibig. manually processed
payrolls (thru DV).
This office will continue
to review this process
to improve delivery of
service.
2023 The Provincial 36. Management To send a letter to the PGO, July July Partially Awaiting for the Sent letter 7/16/25 Ongoing
AAR, Government was observes the Provincial PGSO, Implemented PPE Ledger dated July 24,
AO No. unable to benefit from guidelines and Accountant’s Office Cards from the 2025 to PAccO