APMT — Page 59 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
2021 Contrary to Section 74. Require the To conduct the Semi- PGSO Jan Dec Partially Some of the Submitted to 7/16/25 Partially
AAR, 124 of the Manual on Inventory Annual Physical Count Implemented Offices/ COA and Implemented
AO No. the New Government Committee to of Inventories and Hospitals failed PAccO copy of
2, page Accounting System conduct the thereafter reconcile the or were late in the Report on
39 (NGAS) for (LGUs), periodic physical records with the submitting their the Physical
Volume I, the inventory of Provincial Inventory Count of
Inventory Committee, supplies by type Accountant’s Office. Statements Inventories
as in the previous and submit the which is the (RPCI) for the
years, did not conduct RPCI to the Audit basis of the 1st semester of
the required physical Team no later than Inventory CY 2024 last
count of inventories July 31 and Committee in September 12,
nor prepare a Report January 31 of each the conduct of 2024.
of Physical Count of year for the first the Physical
Inventories (RPCI), and second Count.
and consequently, a semesters,
reconciliation of book respectively;
balances with actual Partially Not all of the Submitted to Partially
physical count could 75. Enjoin all stock To submit to the PAO PGSO, Implemented stock COA and Implemented
not be done. Thus, the custodians and the copies of the RPCI for custodians PAccO copy of
accuracy of the PAO to reconcile reconciliation. were able to the Report on
balances of the their records. submit their the Physical
Inventory Held for Awaiting reports from PAccO Inventory Count of
Distribution and the Inventory Statements Inventories
Consumption Committee for which is the (RPCI) for the
accounts totaling reconciliation with our basis of the 2nd semester of
₱652,712,883.57 as books Inventory CY 2024 last
of December 31, Committee in February 20,
2021, could not be the conduct of 2025.
relied upon as it may the Physical
have been possibly Count.
overstated. Request for the
Establishment Inventory
of Inventory committee
committee. report
2021 Provincial 76. Management Require the marking of PGSO Jan Dec. Partially Some of the Remind the 7/16/25 Partially
AAR, government-owned observes the “FOR OFFICIAL USE implemented markings/sticke end-users to Implemented
AO No. vehicles were not rules and ONLY” as a pre- rs were make sure that
4, page marked with the words regulations requisite in the detached due to government
44 “FOR OFFICIAL USE governing the inspection and wear and tear vehicles should
ONLY” and the use of acceptance of the be marked with
Province’s name and government “FOR