APMT — Page 81 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
contrary to Section official receipts pursuant to Sec 6.5 of
7.2.1 (a) of COA and financial COA 95-006 dtd
Circular No. 2009-06 reports pursuant to 5/18/1995 and Sec100
dated September 15, Section 6.5 of COA of PD No. 1445.
2009, Section 6.05 of 95-006 dated May
COA Circular 95-006 18, 1995, and
dated May 18, 1995 Section 100 of PD
and Section 100 of PD No. 1445.
1445, precluding Jan Dec To be Partially
timely audit, the 106. Management The Provincial PGO, implemented Implemented
results of which could augments the Government Office HRMO
have been useful accounting and the Human
information for personnel to assist Resource
management in their in the sorting and Management Office
decision-making. preparation of take note of this
transaction recommendation.
documents so that
these can be
submitted to the
audit team within
the prescribed
timeframe.
2016 The Special Education 107. The Local School Expenses made for LSB, Jan Dec Partially Sending of Send a letter 7/16/25 Partially Under FPP Code No. 3999S-
AAR, Fund (SEF) was used Board appropriate telephone bills in the PAccO Implemented letter was Implemented 07(16), there remains a balance
AO No. for programs, plans projects that are in amount of P11,211.20 unintentionally of ₱26,021.92 which has not yet
3, page and activities that are accordance with was replenished under forgotten due to been fully reverted.
37 contrary to Section existing guidelines Res#971 – To voluminous
272 of Republic Act on the utilization of replenish the amount workload.
(RA) No. 7160 and the SEF. A fund utilized to settle
DECS-DBM-DILG transfer from the telephone bills for CY
Joint Circular No. 01 General Fund to 2016 which was
series of 1998. the SEF should erroneously charged
also be made for against SEF.
the telephone bills
amounting to Out of the P3M
₱11,211.20 to appropriation for motor
replenish the vehicle/equipment,
amount P26,021.92, under
erroneously 3999S-07(16), balance
charged to the remains as of June
latter while the 30,2025. The PAccO