APMT — Page 9 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
10710030
32,235,991.49
#
JEV100(21)-
20250600003
10710030
32,235,991.49
30101010
32,235,991.49
2024 Unserviceable 11. The Provincial The PAccO has PaccO Jan Dec Ongoing Lack of Ongoing 7/16/25 Partially The PAccO has already
AAR, properties with an Accountant already assigned personnel in the reconciliation of Implemented assigned personnel, who also
AO No. acquisition cost of assigns personnel personnel to work on PAccO office – accounts with acts as the as the Bindoy District
7, page ₱2,872,383.09, to focus on the reconciliation, focal person PGSO Hospital Accountant, to work on
54 whose net book value completing and verification and also designated the reconciliation, verification
could not be maintaining the maintenance of the as Bindoy and maintenance of the PPELC.
determined due to PPELC. This PPELC. District Hospital
incomplete subsidiary includes ensuring Accountant
records, were not that each PPE item The application on
derecognized from the is recorded with Inventory and Limited data
PPE account upon the necessary Procurement System available
disposal, contrary to details, such as integrated into the
paragraph 82 of the acquisition cost, current FMIS is still in
IPSAS 17. description, process. Focal
Additionally, certain property numbers, persons from the
other items could not and estimated different concerned
be traced to the ledger useful life, and that offices are still to meet
card maintained by the the total balances for training on its
Provincial Accountant are reconciled with procedures.
due to limited data and the balances in the
record deficiencies, General Ledger. Meanwhile, the
potentially resulting in accountant assigned
the overstatement of to this account is
the PPE accounts by currently reconciling
an undetermined and gathering info on
amount. the unserviceable
properties that were
disposed by the
PGSO.