APMT — Page 74 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
inventory and expense
accounts at the end of
the year.
2019 Collections from 96. Management Since the release of PAccO Jan Dec Implemented Continued 7/16/25 Partially Although the amount of
AAR, sponsorship and requires the this Audit Observation, implementation Implemented ₱24,016.00 was already
AO No. rental fees during the Finance collections received of this receipted, there remains an
6, page Buglasan Festival Committee of the from sponsorships and procedure unaccounted balance of
45 amounting to Buglasan Festival rentals during the ₱27,281.97 without an official
P969,500.00 were not to account for all Buglasan Festival are receipt (OR) out of the total
acknowledged by collections duly receipted by the ₱969,500.00.
official receipts and received and PTO, included in their
therefore were not disbursements Report of Collections
taken up in the books made during the and posted under Trust
of accounts, in Buglasan Festival Liabilities – General
violation of Sections as required under Fund solely for the use
63 and 68(1) of Sections 63 and of Buglasan Festival.
Presidential Decree 68(1) of P.D. No. These are recorded
(P.D.) No. 1445, thus, 1445. under account code
understating the 20401010 – 11 – Trust
income of the Liabilities – Buglasan PGO
Province and the risk Festival Sponsorships,
of possible misuse Rental Income.
because the funds Disbursements
were not subjected to charged under this
the usual government account still follow the
accounting and required process.
auditing rules and
regulations. An excess balance of
₱24,016.00 from the
sponsorships/rentals
was issued a receipt
last 12/5/2019 under
OR#0926777.
2019 Expenses paid for the 97. Management To prepare the History PGSO Jan. Dec. Fully Prepared the 7/16/25 Not Supporting documents for the
AAR, repairs and require the of Repair per Implemented History of Implemented payment of repairs and
AO No. maintenance of motor General Services equipment, buildings Repair per maintenance of motor vehicles
7, page vehicles and Officer to (a) and vehicles and equipment, and equipment have not yet
47 equipment amounting submit pre-repair submit to the PAccO to buildings and been submitted to the Audit
to ₱5,405,010.08 evaluation and together with the Pre- vehicles and Team.
were not supported pre/post-repair Repair Evaluation and submitted to the
with pre-repair inspection reports, PAccO to