APMT — Page 85 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
have been rapid
changes in the
administration
of the Provincial
Government of
Negros
Oriental.
2013 The validity of total 113. Management Meetings between the PGO, Jan Dec Implemented 7/16/25 Not Management had yet to
AAR, disbursements for issues a policy and HRMO and the HRMO, Continue to Implemented formulate and issue specific
AO No. overtime services of specific guidelines Accounting have been properly review policies to formalize the
7, page the members of the on the rendition conducted to develop vouchers for guidelines on the rendition and
49 BAC Secretariat in CY and payment of uniform policies and overtime pay payment of overtime services in
2013 amounting to overtime services guidelines for the accordance with the existing
₱183,010.28 cannot in the Province of payment of overtime. regulations.
be ascertained Negros Oriental
because the which are
guidelines on payment consistent and
of overtime services harmonized with The PAccO will not PAccO
prescribed in Budget DBM Budget process claims for
Circular No. 10 dated Circular No. 10 payment of overtime
March 29, 1996, COA and other existing services which are not
Circular No. 78-77 regulations on the properly supported
dated February 28, matter. with the required
1978 and Section 5.10 documents.
of COA Circular No.
2012-001 dated June
14, 2012 were not
followed.
2012 Medicines costing 114. Management The PAccO will PaccO Jan Dec Not Lack of data For 7/16/25 Not
AAR, ₱3,731,897.22 submits the conduct further Implemented investigation/ Implemented
AO No. distributed as medical supporting verification of the verification
10, assistance to documents for transaction.
page indigents were not medical assistance
56 supported by required under
Certificates of DSWD
Eligibility, doctors’ Administrative
prescriptions, IDs or Order No. 5, series
barangay certificates of 2008 as
as required under amended,
DSWD Administrative particularly the
certificates of