APMT — Page 87 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
through loans granted Agriculturist, to coordination with the Lack of data
to rice farmers in CY demand the Provincial Accounting
2000 were not repayment of the Office and DA-
collected by the overdue loans PATCO, Negros
provincial and interest Oriental
government, thus under the Binhian
benefited only the Sa Lalawigan
twenty-two farmers program and The recommended PACCO
who first availed of the enforce the journal entry is already
loans, and provisions of the recorded per
immediately brought promissory notes JEV#300-
the project to a close, signed by each 20101000108 dated
with receivables borrower. In 10.10.2010. COA was
amounting to addition, require furnished already.
₱1,865,541.16 as of the Provincial
September 30, 2010 Accountant to Balances are still for
due to the recognize the collections.
accumulated remaining loans
interest. receivable.
2010 The utilization of the 117. Require the Considering the length PAccO, Jan Dec Not Rationale of To send Not
AAR, 80% share in national restitution of the of time since the PGO Implemented Management: request letter to Implemented
AO No. wealth taxes for the funds illegally transaction was Distribution of the LFC
7, page purchase of various disbursed by consummated, the drop wires and
25 electrical materials those responsible PAccO will other electrical
contravened Sec. 294 therefor. recommend to materials to the
of the Local Henceforth, management for an different
Government Code comply with the appropriation from the Barangays
and DILG-DOE Joint limitations on the General Fund to Province-wide
Circular No. 98-01 use of the restore funds is within the
dated September 30, province’s share disbursed in the total public purpose
1998 which limit the in national wealth amount of and done in
use of the fund solely as outlined under ₱6,160,116.61. The good faith. It is
for lowering the cost of Sec. 294 of the office will recommend reducing the
electricity, while the Local further, for the cost of
subsequent Government appropriation be electricity on
distribution thereof to Code and DILG- allocated on programs the part of the
individuals and some DOE Joint that are in line with consumer since
local government Circular No. 98- Sec294 of the Local the excess drop
officials violated Sec. 01 dated Government Code and wire used
4(2) of P.D. No. 1445 September 30, DILG-DOE Joint during the
or the public purpose 1998, apply Circular No. 98-01 installation/con