APMT — Page 72 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
exceeding the prices government funds be undertaken to showing their respective prices
set by the Department by refunding the resolve this issue. of the goods subject of the
of Trade and Industry excess payment of transaction.... The determination
(DTI) and the ₱9,562,386.00, of overpricing must be based on
Department of Health without prejudice a canvass or comparison of the
(DOH) pursuant to to the imposition of prices of goods identical to that
Republic Act (R.A.) the sanctions purchased in the questioned
No. 7581 or the Price provided under the transaction.”
Act, resulting to Price Act. We
excessive expense further The Court further explained that
and loss of recommended using only a government price
government funds that, henceforth, list (such as the DOH-Central
amounting to officials involved in Price List) is insufficient:
P9,562,386.00. the procurement of “...the prosecution presented the
goods and DOH-Central Price List. ... no
services comply other evidence was offered by
with law and the prosecution to show that
regulations, Paracetamol Syrup and
particularly R.A. Paracetamol Suspension
No. 7581 or the actually have the same
Price Act, as specifications and features.
amended, in order Again, it must be stressed that
to protect the the determination of overpricing
interest of the must be based on a canvass or
government. comparison of the prices of
goods identical to that
purchased in the questioned
transaction.”
2020 Contrary to DBM Local 93. Management The PAccO will PAccO, Jan Dec Not Monitor request 7/16/25 Not
AAR, Budget Circular (LBC) reimburse the BGP recommend to PGO Implemented Implemented
AO No. No. 126 dated April Special Account Management through
14, 13, 2020, programs, the amount of the LFC the
page projects and activities ₱840,414.00 from reimbursement of
68 (PPAs) not directly the General Fund ₱840,414.00 to BGP
connected to the for the cost of from the General Fund.
operations of hospitals office supplies, IT
and maintenance of Equipment,
established storage cabinets
checkpoints related to and catering
COVID-19 in the total services, and,
amount of henceforth, adhere