APMT — Page 39 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
Volume I of the submission
NGAS Manual; requirement of
quarterly FS. Not
43. Prepare the Implemented
necessary Adjusting entries are
adjusting entries; prepared if necessary.
and
44. Periodically issues Demand letters and Partially
demand letters to verbal follow ups in Implemented
the Municipal meetings of municipal
Accountants to focal persons and PTO
ensure strict are done.
compliance with
the
aforementioned
requirements.
2023 The completion of the 45. Management In a letter dated 15 PEO Fully 7/16/25 Partially An explanation and justification
AAR, warehouse and requires the March 2024, the Office implemented Implemented had already been submitted to
AO No. production facility of Provincial of the Provincial the Audit Team. However, the
9, page the Negros Oriental Engineer to Engineer has initial evaluation revealed that
59 Native Chicken prepare and submitted a letter of they were incomplete and lacked
Production and submit evidence or explanation/ certifications from PAGASA to
Marketing Enterprise justifications for justification to the Audit support the request for a
was significantly the suspension of Team regarding the contract time extension.
delayed due to several work to the Audit delays due to several Additionally, the presented
suspensions of work Team. This should suspensions of work contract time did not reconcile
and extensions of include supporting and extension of with the supporting suspension
contract time, as well data or contract time, with and resumption orders.
as erroneous certifications from attachments.
computations of PAGASA and the
revised contract time, PERT/CPM
in contrast with network.
Memorandum Circular Henceforth,
No. 57 dated February ensure that the
7, 2019 and Item 10 of suspension
Annex E of the duration is
Revised IRR of RA reasonable and in
No. 9184. accordance with
existing issuances