APMT — Page 55 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
for review, to the
Local Chief
Executive for
approval, and to
the Sangguniang
Panlalawigan for
the passage of a
resolution to
institutionalize the
PSCP.
2022 The rules and 70. Management The PAccO is already PAccO, Jan Dec Partially Waiting for the Follow up 7/16/25 Partially
AAR, regulations on the complies with the implementing strict PGO Implemented submission of submission by Implemented
AO No. grant and liquidation of rules and compliance to the rules lacking the
17, cash advances were regulations on the and regulations on the documents by Accountable
page not strictly adhered to grant, utilization, grant of cash the AO. officer.
83 because the cash and liquidation of advances.
advances amounting cash advances in Submission of a
to ₱3,500,000.00 for accordance with liquidation report of
the Executive- the pertinent outstanding balance is
Legislative Agenda provisions of COA required to be granted
(ELA) of PGNO were Circular No. 97- another cash advance.
not supported by a 002 dated
program of February 10, 1997, All activities/ programs
expenditure or and demand that currently undertaken
approved activity the SDOs settle must have an
budget, while the total their approved program of
cash advance of accountabilities expenditures as part of
₱5,454,500.00 was immediately. the documentary
not liquidated within Otherwise, if no requirements for
the prescribed period, liquidation is payment.
contrary to the made, impose the
pertinent provisions of sanction of Demand letters were
COA Circular No. 97- withholding their sent to the
002 dated February salaries pursuant Accountable Officer for
10, 1997. Moreover, to Section 9.3.2 of the settlement of the
the ELA was the Circular, ELA Cash Advance.
conducted outside without prejudice Verbal follow ups were
their territorial to the filing of also made.
jurisdiction, resulting administrative and
in the incurrence of a criminal cases as The concerned AO
substantial amount of may be warranted submitted the