APMT — Page 82 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
appropriation for will send a letter re-
motor informing the School
vehicle/equipment Board for realignment.
amounting to
P3Million should
be realigned for
other valid SEF
capital outlay
projects.
2016 Inventory procedures 108. The BAC This matter has PGSO, Jan Dec Fully The LGU 7/16/25 Partially It was observed that the
AAR, for goods were not in Secretariat and the already been BAC implemented Inspector Implemented preparation of the DVs is still
AO No. accordance with GSO should addressed by the BAC inspects the being done by the requisitioning
6, page Section 122 of the strictly comply with Secretariat and GSO. Goods and or end-user office instead of the
43 New Government Section 122 (e) to Services GSO.
Accounting System (g), of the NGAS The Inspector inspects delivered and
(NGAS) Manual, Manual, Volume I the Goods and signs the
Volume I and the and the Generic Services delivered and Inspection
Generic Procurement Procurement signs the Inspection portion of the
Manual, thus resulting Manual to portion of the IAR.
in inadequate property strengthen internal Inspection and
records and controls for Acceptance Report The PGSO
breakdowns in internal supplies and (IAR). Accepts the
controls on supply and property and delivered
property maintain complete The GSO accepts the goods and
management. and updated delivered goods and services and
related records. services and signs the signs the
Acceptance portion of Acceptance
the IAR. portion of the
IAR
2016 Financial assistance 109. The OIC-Provincial Since 2017, as PAccO Jan Dec Implemented Requiring a 7/16/25 Partially The financial assistance to the
AAR, granted to Leagues of Accountant follow recommended by MOA is part of Implemented Liga ng mga Barangay
AO No. Local Elective Officials up the submission COA, a MOA is already the supporting amounting to ₱340,100.00
7, page totaling of liquidation required to support documents remained unliquidated as of
47 ₱4,060,518.00 as of reports to properly financial assistance needed for June 30, 2025.
December 31, 2016, account for the granted to leagues in processing
were not supported funds granted and order to facilitate
with a Memorandum to ascertain proper implementation
of Agreement and whether these and monitoring of its
remained unliquidated were utilized for programs and projects.