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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
ascertained due to the a. Maintain the balances for each focal person balances totalling ₱470,282.79
absence of Supplies Supplies Ledger inventory item cannot also designated have already been adjusted.
Ledger Cards, the Cards for each be ascertain due to as Bindoy
inclusion of negative inventory item.; lack of data and District Hospital However, dormant inventory
balances amounting to b. Investigate the non- supporting documents Accountant accounts still exist.
₱623,726.29, and the moving inventory resulting to different
presence of dormant accounts and balances for SLC as
accounts totaling erroneous entries, compared to the GL
₱22,200,675.08, and record the balances in our books.
which are inconsistent necessary adjusting Only transactions from
with paragraph 76 of entries to reflect the CY 2020 to present are
IPSAS 1, thus correct account posted.
affecting the fair balances;
presentation of the c. Observe the For dormant or non-
account balances in prescribed moving accounts, we
the financial guidelines and have communicated to
statements. procedures for the the respective
proper disposition of offices/hospitals for
dormant inventory their submission of the
accounts, in SSMI but no favorable
accordance with response was received
Item 7 of COA up to this date. No
Circular 2023-008; data or documents
and were available to
d. Prepare the support their SSMI. In
monitoring and spite of this situation,
reporting we will be coordinating
requirements with the PGSO and
required under Item respective supply
10 of the same COA officers on this matter.
Circular, and
henceforth, ensure The total amount of
that current P623,726.29 negative
transactions and balances and
those below ten P22,200,675.08
years are properly dormant accounts are
documented and for verification. JEV for
appropriately acted adjustments will be
upon immediately to posted after
avoid being reconciliation.
dormant.