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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
evidenced by the Section 4.1.4 of Provincial Health
concurrent COA Circular No. Office to be distributed
designation of the 97-002 dated among the Community
collecting officer as February 10, 1997, Primary Hospitals
the disbursing officer, who shall (CPHs) already in-
the failure to deposit exclusively perform process by the Human
collections intact daily, the disbursing Resource Division
and the non- functions, to provide (HRD). Said creation
preparation of the the agency with will address the
RCDs at the end of effective internal shortage in permanent
each business day as control. personnel who are Not The rules and regulations on the
required under concurrently Fully Implemented deposit of collections were still
Section 29 of the 55. Management designated as both Implemented not complied with by the
NGAS Manual, requires the collecting and Accountable Officers (AOs).
Volume I, may expose collecting officers disbursing officer.
the funds to possible deposit the
misappropriation or collections intact The Management
risk of loss. daily or not later continuously reminds
than the next the Chiefs of Hospital
banking day. Where to ensure that the
collections are collecting officers in
minimal, and the their respective
daily deposit thereof hospitals comply with
becomes costly and COA guidelines.
impractical, the CO
can deposit the
collections at least
once a week or as
soon as the
collections reach
₽10,000.00.
2023 Disbursements of SEF 56. The Provincial and The recommendation PGO Fully 7/16/25 Partially Based on the submitted
AAR, totaling Assistant Provincial was duly noted, and Implemented Implemented Disbursement Vouchers (DVs),
AO No. ₱34,636,976.35 did Administrator immediate vouchers for the period
18, not conform with immediately desists implementation was September to December 2024
page Section 40 of COA from approving carried out upon were signed by the Governor.
87 Circular No. 92-382 disbursements receipt of the COA However, some were not
dated July 3, 1992, charged to the SEF AOM. certified by the Division
thereby compromising and require the Superintendent.
the controls instituted certification of the
Division