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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
respectively, and
henceforth,
regularly monitor
all outstanding
checks so that
written notices can
be sent to the
payees a month
before these
become stale.
2022 Cash advances 64. The Provincial As of June 30,2025 PaccO Jan Dec Fully Write Off of the Apply again for 7/16/25 Partially Demand letters had been sent in
AAR, totaling Accountant Cash advances Implemented Dormant the write off of Implemented March and August 2023 to active
AO No. ₱21,616,297.42, of demand the outstanding for one accounts lacks Outstanding for and regular employees only.
2, page which immediate year to over 10 years the necessary over 10 years Salary deductions were
40 ₱13,326,697.50 or liquidation of all covers only 33% of the documents due receivables with implemented for those who
61.65%, had been outstanding cash total Cash Advances. to unavailability the data failed to fully liquidate their
outstanding for one advances by A significant decrease and available. outstanding cash advances.
year to over ten years, issuing final of percentage of insufficiency of
remained unliquidated demand letters account subject for data, death of
as of year-end, directed to the liquidation compared accountable
contrary to COA accountable to the past years due to officers and
Circular No. 97-002 officers concerned, the regular issuance of unknown
dated February 10, otherwise, if no demand letters and the whereabouts of
1997, thus expenses liquidation is additional requirement the AOs.
were not properly made, impose the of the PAccO to
recognized on periods sanction of execute the Affidavit of
these were incurred. withholding the Undertaking for
Moreover, the request salaries of those Accountable Officers
for write-off of dormant who still fail to requiring them to
cash advances settle their liquidate within the
amounting to accounts after due specified period of time
₱4,287,051.98 was notice. of which if one fails to Not The lacking documents for the
not adequately comply there is an Implemented request for the write-off of
supported by 65. The Provincial automatic salary dormant cash advances had not
documentary Accountant makes deduction to settle the been submitted to the Audit
requirements under sure that the cash advance. Team for re-evaluation.
Section 8.3 of COA request for
Circular No. 2016-005 authority to write- The Provincial
dated December 19, off dormant Accountants Office will
2016. receivables is again submit the
accompanied by Request for Authority