APMT — Page 78 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
of ₱522,130.29
remains unaccounted
for due to the limited
data available. An
investigation was done
by the PTO regarding
this PNB account.
2018 The collectability of 101. Conduct a Allowance for PAccO Aug Dec Partially Unavailability Submit again a 7/16/25 Partially
AAR, receivables thorough Impairment Loss was Implemented and Write Off Implemented
AO No. aggregating verification and set up dated June 26, insufficiency of Request signed
5, page ₱13,458,171.45 analysis of the 2019, on the following data, death of by the Governor
39 which had been non- dormant accounts: accountable with the
moving or dormant for receivable 10303011-Due from officers and available data
ten years to more than accounts and National Agencies unknown on hand.
20 years could not be provide allowance P971,817.21 whereabouts of
ascertained due to the for impairment 10303031-Due from the AOs.
absence of sufficient pursuant to Local Government
records/documents Section 71 of Units P677,856.20
and/or the debtors PPSAS 29. 10306021-Due from
could no longer be Officers and Partially
located, to the 102. Comply with all the Employees Implemented
detriment of the conditions and P56,618.26
government. Likewise, requirements of 10306991- Other
no allowance for COA Circular No. Receivables
impairment of 2016-005 for P1,054,731.41 Total
receivables was possible filing of Impairment Loss
recognized thereon as request for P2,761,023.08
prescribed in Section authority to write
7 of COA Circular No. off dormant PACCO submitted a
2016-005 dated receivable letter request to write
December 19, 2016, accounts by the off the receivables last
thus, affecting the Local Chief CY 2021 signed by
presentation of the Executive to the Gov. Degamo) and CY
financial statements. Commission on 2022 signed by Gov.
Audit. Teves but returned for
compliance of the
conditions and
requirements by COA.
The PAccO will again
submit the Request for