APMT — Page 32 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
1, page the one-time cleansing procedures requesting copy of the PAccO for requesting for
35 of Property, Plant and provided in COA PPE Ledger Cards to reconciliation copy of the PPE
Equipment (PPE) Circular No. 2020- facilitate reconciliation between the Ledger Card.
which is inconsistent 006 dated January with the Report on the RPCPPE.
with paragraph 27 of 31, 2020 for the Physical Count of PPE,
the international one-time cleansing as part of the
Public Sector of PPE account preliminary activities in Limited data
Accounting Standards balances to have a compliance with COA Continue to
(IPSAS) 1, thus reliable PPE Circular 2020-006. Lack of work with
adversely affecting the balance that is manpower PGSO and
fairness of the verifiable as to A PPE focal person Inventory
presentation of the existence, has been assigned by Committee
PPE accounts with a condition, and the PAccO to prepare,
net book value of accountability as maintain and facilitate
₽5,252,224,806.15 as follows: reconciliation thereof. PAccO Jan Dec Partially
of December 31, a. Require the We are also awaiting Implemented
2023, and also Provincial the implementation of
depriving the Accountant the PIMS or
government of reliable to assign Procurement and
and useful information personnel to Inventory
for decision-making prepare and Management System.
and accountability of maintain the
these assets. PPELCs to If all records of the
facilitate the PPE accounts are in
reconciliation order, this office will
of the results recommend to
of the management the one-
physical time cleansing
count; initiative provided
b. Conduct the under COA Circular Fully
required 2020-006. Implemented
preliminary
activities To instruct the clerk in
before charge of assigning the
inventory property number to
taking; adopt the numbering Instructed the
c. Adopt the system based on COA Fully clerk in charge
uniform Circular No. 2020-006 Implemented to adopt the
numbering and to issue property numbering
system for stickers based on the system based
property prescribed format. on COA