APMT — Page 76 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
(DBM-PS) contrary to accordance with returned with a
Section 8.2.3 of the the pertinent certification indicating
Revised Implementing provisions of the that the items listed
Rules and Regulations Revised IRR of RA were not available at
(IRR) of Republic Act 9184. the PS-Depot VII. As a
No. (RA) 9184, result, the BAC has
resulting in the loss of ceased forwarding the
potential savings APRs and has
amounting to resumed the regular
₱448,176.37, which procurement process
the Province could in accordance with the
have availed of had Revised IRR of RA
the supplies been 9184.
purchased through the
DBM-PS.
2018 Stale checks totaling 99. Require the OIC- The status of PAccO, Jan Dec Implemented Continue with 7/16/25 Partially
AAR, ₱995,715.14 Provincial outstanding checks, PTO this practice Implemented
AO No. presented as Treasurer to whether released to
4, page reconciling items in secure all stale clients or still with the
37 the bank reconciliation checks and the PTO, is monitored
statements were not supporting regularly. Upon receipt
cancelled, contrary to documents, cancel by the PTO of the
Section 59 of the the same and schedule of
Manual on the NGAS, furnish the outstanding checks, a
Volume l and Section Accounting Office letter of request is
97 of P.D. No. 1445, with the original submitted to the
hence, presenting an DVs for the PAccO enumerating
inaccurate and preparation of the the checks that need to
unreliable balance of JEV debiting the be reversed.
the Cash in Bank, Cash in Bank and Currently, no original
Accounts Payable, crediting Accounts DV of the stale check is
and Government Payable and Prior attached since this has
Equity accounts as of Years’ Adjustment already been
December 31, 2018. for stale checks submitted to the COA
less than two years as part of the Report of
and for those more Checks Issued. In the
than two years, event that a
respectively; replacement check is
requested, a scanned Fully
100. Require the OIC- copy of the original DV, Implemented
Provincial if available, is attached