APMT — Page 41 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
unexpended balance Council to include DF. Having
of ₽1,790,185,647.96 in the Annual numerous
as of December 31, Investment Plan reversions, it
2023 and significant (AIP) and in the affected the
delays in the project Budget Proposal implementation
implementation only those of development
ranging from one (1) programs and projects and
year to more than 10 projects that are utilization of the
years from the time considered 20% DF.
they were funded, “Implementation-
depriving the Ready.”
constituents of its
socio-economic
benefits.
2023 Peace and Order 48. Management The Peace and Order PGO Fully 7/16/25 Not An examination of the Annual
AAR, PPAs amounting to carefully scrutinize Council, led by the implemented Implemented Budget for CY 2025 disclosed
AO No. ₱9.290 million, which and evaluates the Local Chief Executive the inclusion of activities that
13, did not conform to eligibility of the (LCE), is thoroughly cannot be considered as
page guidelines thereon, PPAs proposed for examining, and Programs, Projects, and
75 particularly Joint inclusion in the confirming the Activities (PPAs) under Section
Circular No. 2015-01 POP pursuant to eligibility of the 3.23 of the COA, DBM, DILG,
dated January 8, 2015 Section 3.23 of the proposed PPAs for Governance Commission for
of the COA, DBM, COA, DBM, DILG, inclusion in the POP, in GOCCs, and DND Joint Circular
DILG, Governance Governance line with Section 3.23 No. 2015-01 dated January 8,
Commission for Commission for of the COA DBM, 2015.
GOCCs, and DND and GOCCs, and DND DILG, Governance
thus are not eligible for Joint Circular No. Commission for
funding, were included 2015-01 dated GOCCs, and DND
in the CY 2023 Peace January 8, 2015, Joint Circular No.
and Order Program and adhere to the 2015-01, dated
(POP) of the budgetary January 8, 2015.
Provincial limitations on the Additionally, the PPAs
Government, thereby appropriation for must adhere to the
affecting the CF as provided in budgetary limits set for
budgetary limitations the same Joint Confidential Funds.
for Confidential Fund Circular.
(CF).
2023 Cash advances for 49. Management Informed the ICFAU of PGO, Aug Dec Fully Untimely death Remind the 7/16/25 Partially The CAs of the former
AAR, confidential funds requires the the situation and PTO, Implemented of accountable person in Implemented Governors remained
AO No. totaling Security Officer circumstances PACCO officers charge of the unliquidated.
14, ₽30,225,189.00 duly designated by surrounding the Clearance of