APMT — Page 44 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
2023 Various laws and 52. Management The Management, PTO Jan Dec Ongoing 7/16/25 Ongoing The Utility Worker has started
AAR, regulations were not requires the cashier through the Provincial making installment payments for
AO No. adhered to in the present to the Audit Legal Office, is ₱360,428.00, as stipulated in a
16, handling of collections Team the ORs for all coordinating with the duly notarized Affidavit dated
page at Bindoy District collections concerned personnel February 14, 2024 (under SL
82 Hospital (BDH), amounting to of Bindoy District Account Code No. 10306010-
thereby providing ₽360,428.00 and to Hospital regarding this 700-LBD2). The total amount
opportunities to henceforth ensure matter. returned as of June 30, 2025, is
manipulate that all collections ₱63,000.00.
transactions and are acknowledged
commit irregularities. by official receipts
as mandated by
Section 305(c) of
RA No. 7160 and
Section 68(1) of PD
No. 1445.
Ongoing PTO Reply as Ongoing
53. Management PTO to monitor of July 30,
strengthens its compliance through 2025:
internal control regular follow-ups and
measures conduct of evaluation Compliance on-
concerning the and assessment. going.
management of
collections related to
the services
provided to patients
to safeguard assets
and ensure the
accuracy and
reliability of records.
2023 The Inadequate to 54. Management Abolition of various PGO, Ongoing PTO Reply as HRD to provide 7/16/25 Ongoing
AAR, internal controls for immediately positions to create PTO of July 30, updates on the
AO No. managing government designates a fourteen (14) 2025: creation of
17, funds within the disbursing officer to permanent positions permanent
page Community Primary each CPH in (Administrative Aide, Compliance on- positions for the
85 Hospitals (CPH), as accordance with SG-1) under the going. CPHs.